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All Journal JSEHT JISE Atestasi : Jurnal Ilmiah Akuntansi
Prastya, Hendra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Perataan Laba dan Corporate Social Responsibility Disclosure Terhadap Reaksi Pasar dan Resiko Investasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Agassi, Ivan Arviansyah; Prastya, Hendra; Susanto, Rindang
JOURNAL OF INTERDISCIPLINARY SCIENCE AND EDUCATION Vol 3 No 1 (2023): Journal Of Interdisciplinary Science And Education
Publisher : STIES ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jise.v3i1.80

Abstract

The market reacts to news regarding company earnings, which further suggests that earnings revisions have a negative effect on market reactions. This means that the greater the profit moderation action, the weaker the market reaction to company profit news. CSR agents cannot strengthen or weaken the relationship between income smoothing and market response. This research aims to determine the effect of income smoothing and disclosure of corporate social responsibility on market reactions and investment risk in manufacturing companies listed on the Indonesia Stock Exchange. This research focuses on problem solving to explain the relationship between one variable and another. others in qualitative and quantitative analysis. Based on the research results, it can be concluded that income smoothing does not have a significant effect on market reactions. CSR disclosure does not have a significant effect on market reactions. Income smoothing does not have a significant effect on investment risk. The moderating variables of profit and CSR disclosure, if examined together or simultaneously, do not have a significant influence on increasing market response. Based on the calculation results, it can be seen that there is a difference between investment risk and income smoothing. This disclosure will also produce positive abnormal returns because it contains information that has economic value. With the insights from this research, it is hoped that investors will be able to make investment decisions that will bring extraordinary returns to the market.  
Analisa Kemudahan, Knowledge dan Security terhadap Quick Response Indonesia Standard (Qris) pada UMKM di Kota Bandar Lampung : QRIS, UMKM, KEMUDAHAN, PENGETAHUAN DAN KEAMNAN Fatimah, Dian Ayu; Rahmahwaty; Prastya, Hendra
JOURNAL OF INTERDISCIPLINARY SCIENCE AND EDUCATION Vol 3 No 2 (2023): Journal Of Interdisciplinary Science And Education
Publisher : STIES ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jise.v3i2.106

Abstract

ABSTRAK UMKM sangat berkontribusi dalam pertumbuhan ekonomi di Indonesia pasca Covid-19 dengan tujuan menumbuhkan ekonomi stabil dan berkelanjutan. Perkembangan UMKM juga harus bisa mengimbangi kemajuan teknologi, khususnya mengenai kemudahan layanan pembayaran digital. Oleh sebab itu, penelitian ini bertujuan untuk menganlisa factor kemudahan, knowledge dan security terhadap QRIS pada UMKM. Jenis penelitian ini adalah kuantitatif, dengan metode pengumpulan data berasal dari kuisioner dan diolah menggunakan SPSS dalam Regresi Linier Berganda. Data penelitian berasal dari UMKM Kota Bandar Lampung yang terdaftar di BPS. Hasil penelitian secara parsial menunjukan bahwa variabel Kemudahan, Knowledge berpengaruh positif dan signifikan terhadap keputusan penggunaakn QRIS sedangkan variabel Security tidak berpengaruh terhadap keputusan penggunaan QRIS
Pengaruh Leverage, Profitabilitas, Likuiditas, Dewan Komisaris, Dan Ukuran Perusahaan Terhadap Environmental Disclosure (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022) Ayyas, Yahya; Ihsan, Budi; Prastya, Hendra
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 2 No 2 (2023): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v2i2.95

Abstract

This study investigates the effect of financial factors (leverage, profitability, and liquidity), internal company factors (board of directors), and company size on environmental information disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2022. The research approach used is descriptive quantitative. Data were collected from the company's financial statements and annual reports published on the Indonesia Stock Exchange website. The results of the analysis show that leverage, profitability, liquidity, board of directors, and company size individually have a significant influence on environmental information disclosure. Overall, these factors have a contribution of 32.7% to the disclosure of environmental information, while the rest is influenced by other factors. These results indicate that companies tend to pay more attention to environmental information disclosure when they have better financial ratios and internal structures that pay attention to environmental responsibility. In conclusion, the findings of this study confirm that financial factors and internal factors of the company have an important role in the disclosure of environmental information. The implication of this study is the importance of attention to environmental responsibility in corporate managerial decisions, especially in the context of information disclosure that is increasingly important to stakeholders. Thus, the results of this study provide a better understanding of the factors that influence environmental information disclosure in manufacturing companies, providing a foundation for companies to increase transparency and environmental responsibility in an effort to meet the expectations of society and other stakeholders.
Manajemen Laba : Analisis Good Corporate Governance pada Perusahaan Teknologi Periode 2019-2022: GCG Surya, Iwan Juni; Prastya, Hendra; Mazwini, vina
JOURNAL OF INTERDISCIPLINARY SCIENCE AND EDUCATION Vol 4 No 1 (2024): Journal of Interdisciplinary Science And Education
Publisher : STIES ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jise.v4i1.105

Abstract

ABSTRACT Profit management is one of the deliberate processes of taking steps within the limits of generally accepted accounting principles both within and outside the limits of General Accepted Accounting Principles (GAAP). While this study aims to determine the effect of Good Corporate Governance on Profit Management. This research was conducted on 23 companies that are members of DES for the 2019-2022 period. . The study used secondary data derived from the publication of the company's annual report which was downloaded through www.ojk.go.id. Data analysis using panel data regression with the help of EVIEWS. The results of the study are that the audit committee has a negative effect on profit management, while the age of commissioners and independent commissioners has a positive effect on profit management, Simultaneously the audit committee, the age of the commissioner and the independent commissioner have a positive effect on profit management. Keywords : Profit Management, Corporate Good Governance (GCG), Audit Committee, Age of Commissioners, Independent Commissioner, EVIEWS
Analisis Potensi Investasi dan Strategi Promosi Peternakan Lampung Prastya, Hendra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1999

Abstract

Purpose: This study aims to analyze the investment potential of the livestock subsector in Lampung Province based on leading commodities, examine the gap between regional potential and actual investment realization, and formulate investment enhancement strategies using SWOT analysis and the Business Model Canvas (BMC) framework. Research Design and Methodology: The research employs a descriptive design with quantitative and qualitative approaches. Quantitative analysis includes assessing the contribution of the livestock subsector, investment efficiency using the ICOR, and identifying commodity potential through Location Quotient (LQ), livestock concentration (IKT), and carrying capacity (IDD). Qualitative analysis is performed through SWOT assessment and the development of a digital investment marketing model based on the Business Model Canvas. Data were sourced from BPS, BKPM, the Ministry of Agriculture, and regional policy documents. Findings and Discussion: The findings reveal that while the livestock subsector significantly contributes to Lampung’s regional economy, its investment realization remains low at around 0.24% of national investment in 2022. Beef cattle, goats, native chickens, and laying hens show strong comparative advantages and sizeable production gaps relative to projected consumption. Lampung possesses abundant feed resources, supported by a “Safe” Carrying Capacity Index.However, a high ICOR reflects inefficiencies in investment utilization. Key constraints include a limited local feed industry, insufficient digitalization of investment information, low competency in modern livestock management, and minimal digital or spatial-based investment promotion. The SWOT and BMC results highlight the need for a digital investment marketing platform, stronger partnerships, improved supporting infrastructure, and the development of a regional livestock investment brand such as “Lampung Livestock Safe-Haven.” Implications: The implication is that the most effective policy strategy for attracting quality and sustainable investment is to focus on strengthening digital marketing (through platforms like IPRO), establishing multi-stakeholder partnerships between investors and local farmers, and improving the investment information system. These crucial steps are necessary to transform the region's comparative advantage into a competitive advantage.
Co-Authors Agassi, Ivan Arviansyah Ayyas, Yahya Fatimah, Dian Ayu Ihsan, Budi Mazwini, Vina Rahmahwaty Surya, Iwan Juni Susanto, Rindang