Article Per Year (5 Year)
p-Index From 2021 - 2026
1.434
P-Index
This Author published in this journals
All Journal Jambura Accounting Review JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JURNAL AKUNTANSI DAN BISNIS Jurnal Inovasi Akuntansi
Taufiq Andre Setiyono
Universitas BPD
Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
ANALISIS PERBANDINGAN HARGA, ABNORMAL RETURN, VOLATILITAS, DAN LIKUIDITAS SAHAM SEBELUM DAN SESUDAH STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024 VERA ROMANDHON; TAUFIQ ANDRE SETIYONO
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1278

Abstract

Penelitian ini menganalisis perbandingan harga saham, abnormal return, volatilitas, dan likuiditas saham sebelum dan sesudah stock split pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Menggunakan pendekatan event study, data sekunder dari 57 perusahaan sampel (teknik total sampling) dianalisis dengan uji Paired Sample T-Test dan Wilcoxon Signed-Rank Test. Hasil penelitian menunjukkan: (1) Terdapat perbedaan signifikan harga saham sebelum dan sesudah stock split; (2) Tidak terdapat perbedaan signifikan abnormal return; (3) Tidak terdapat perbedaan signifikan volatilitas saham; (4) Terdapat perbedaan signifikan likuiditas saham. Temuan ini mendukung Trading Range Theory dan Signalling Theory, di mana stock split efektif menyesuaikan harga ke kisaran ideal dan meningkatkan likuiditas, tetapi tidak memengaruhi abnormal return maupun volatilitas dalam jangka pendek. Penelitian memberikan implikasi praktis bagi investor dan emiten dalam mengevaluasi kebijakan stock split sebagai strategi korporasi.
Pengaruh Leverage, Likuiditas , Ukuran Perusahaan , Dan Pertumbuhan Penjualan Terhadap Kinerja Perusahaan. Dita Anis Purwaningsih; Taufiq Andre Setiyono
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.269

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, likuiditas, ukuran perusahaan, dan pertumbuhan penjualan terhadap kinerja perusahaan di sektor bahan baku yang terdaftar di Bursa Efek Indonesia (IDX) untuk periode 2021–2024. Populasi penelitian terdiri dari 103 perusahaan sektor bahan baku. Berdasarkan teknik purposive sampling, diperoleh 53 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis linear berganda yang diolah menggunakan IBM SPSS. Hasil penelitian menunjukkan bahwa leverage tidak berpengaruh terhadap kinerja perusahaan, likuiditas tidak berpengaruh terhadap kinerja perusahaan, ukuran perusahaan tidak berpengaruh terhadap kinerja perusahaan, dan pertumbuhan penjualan berpengaruh positif terhadap kinerja perusahaan. Penelitian ini juga diharapkan dapat menjadi pertimbangan bagi investor dalam mengambil keputusan investasi di sektor bahan baku.
Pengaruh Komite Audit, Kepemilikan Manajerial, Dewan Komisaris Independen, Leverage, dan Likuiditas Terhadap Manajemen Laba Khafidaturofiah Khafidaturofiah; Taufiq Andre Setiyono
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.270

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komite audit, dewan komisaris independen, kepemilikan manajerial, leverage, dan likuiditas terhadap manajemen laba. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling. Sampel penelitian terdiri dari perusahaan BUMN yang terdaftar di Bursa Efek Indonesia selama periode 2021-2024. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa leverage dan likuiditas berpengaruh positif terhadap manajemen laba. Sementara itu, komite audit, dan dewan komisaris independen berpengaruh negatif, dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur terkait manajemen laba serta menjadi bahan pertimbangan bagi investor dan pihak terkait dalam pengambilan keputusan dalam menanamkan modal.
Faktor Presepsi dan Keamanan terhadap Implementasi Sistem Informasi Akuntansi Berbasis Seluler Pada UMKM di Kota Kendal Sulistyo Sri Rahayu; Taufiq Andre Setiyono
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11195

Abstract

This study aims to empirically analyze the factors influencing the mobile-based Small and Medium Enterprises (UMKM) Accounting Information System (AIS) in Kendal City. This research employs a quantitative approach with a sample size of UMKM in Kendal City and utilizes primary data. The data is analyzed using SPSS software version 22. The results of this study indicate that the perceptions of ease of use and perceived needs do not have a significant influence on the implementation of mobile-based UMKM Accounting Information Systems (AIS), meanwhile, security and performance expectation have a significant influence on the implementation of mobile-based UMKM AIS.
Pengaruh Good Corporate Governance dan Profitabilitas terhadap Nilai Perusahaan Kristi Ratnajunita; Taufiq Andre Setiyono
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11533

Abstract

This research aims to empirically test the influence of Good Corporate Governance and Profitability on Company Value (Case Study of Pharmaceutical Companies Listed on the IDX 2019-2023). From the results of the Pharmaceutical Research and Manufactures of America (PhRMA) study, it is known that the availability of new medicines in Indonesia is only 9% of the 460 new medicines launched globally during 2012-2021, showing that the limitations of innovative medicines and medical devices have hampered people's access to the best treatment and found inconsistencies in research results measuring company value. The population in this study were pharmaceutical sub-sector companies registered on the IDX in 2019-2023, the sample method used a purposive sampling method, totaling 50 research samples. Based on the results of data processing carried out with the help of SPSS 27. There is a positive influence of the good corporate governance variable on company value, while there is an insignificant influence of the profitability variable on company value. Good corporate governance and profitability have a positive and significant effect on company value.
Pengaruh Literasi Keuangan, Gaya Hidup Hedonis dan Sikap Keuangan Pribadi Terhadap Perilaku Keuangan Pada Generasi Z di Kota Semarang Sofa Dwi Chasanah; Taufiq Andre Setiyono
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12760

Abstract

This study aims to examine the effect of financial literacy, hedonistic lifestyle, and personal financial attitudes on the financial behavior of Generation Z in Semarang City. The sample in this study consisted of active Accounting undergraduate students who belong to Generation Z and reside in Semarang City. The sampling technique used was purposive sampling. The type of data used in this study is quantitative, with primary data collected through questionnaires. The data analysis technique employed in this research is multiple linear regression analysis processed using SPSS. The results of the study show that financial literacy has a positive and significant effect on financial behavior, hedonistic lifestyle does not have a negative significant effect on financial behavior, and personal financial attitudes have a positive and significant effect on financial behavior. Simultaneously, all three variables significantly influence the financial behavior of Generation Z in Semarang.
Determinants of Financial Performance: The Role of Financial Statement Completeness, Liquidity, and Profitability in Listed Retail Firms on the Indonesia Stock Exchange Lokananta Puspa Indrian; Taufiq Andre Setiyono
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13966

Abstract

Purpose: This research aims to explore how the completeness of financial statements, liquidity ratio, and profitability influence the financial result of retail firms listed on the Indonesia Stock Exchange. Method: A quantitative methodology is utilized, relying on secondary data sourced from annual financial statements from 2022 to 2024. The study includes a sample of 30 retail firms chosen through purposive sampling, amounting to 90 observations. Financial performance is evaluated through Return on Assets, the completeness of financial statements is measured with a completeness index in accordance with PSAK No. 1, liquidity is represented by the Current Ratio, and profitability is assessed via the Net Profit Margin. The data analysis employs multiple linear regression using SPSS. Findings: The findings reveal that completeness of financial statements and liquidity ratio have a negative and non-significant impact on financial performance, whereas profitability demonstrates a positive and significant influence. Collectively, all independent variables have a significant effect on financial performance. Implications: The results suggest that profitability server as the primary factor determining financial performance in retail businesses, while the completeness of financial statements and liquidity support this relationship.
Pemberdayaan Daya Saing Masyarakat Melalui Peningkatan Ekonomi Produktif Suryakusuma Kholid H; Setyo Pantawis; Rudi Suryo; Khoirul Attiq; Taufiq Andre Setiyono
JURPIKAT Vol 7 No 2 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i2.3058

Abstract

Pemberdayaan masyarakat merupakan suatu proses pembangunan yang diawali dari inisiatif masyarakat itu sendiri melalui proses kegiatan sosial untuk memperbaiki situasi dan kondisi diri sendiri. Konsep pemberdayaan pada dasarnya adalah mewujudkan secara struktural suasana yang adil, beradab, dan manusiawi, baik dalam kehidupan keluarga maupun masyarakat, pada tataran lokal, internasional, politik, ekonomi, dan lainnya. Upaya peningkatan ekonomi produktif dalam mewujudkan kemandirian ekonomi bagi masyarakat secara unggul dan inovatif dengan sumber daya serta potensi yang dimiliki masyarakat Perum Pantura Regency Kaliwungu Kendal. Kegiatan pengabdian masyarakat ini dengan sasaran kelompok masyarakat di wilayah Perum Pantura Regency Kaliwungu Kendal. Metode pelaksanaan yang dilakukan dengan melalukan edukasi dan sosialisasi secara langsung kepada peserta melalui ceramah. Kegiatan ini bertujuan memberikan dukungan pengetahuan, pendampingan serta ide gagasan dalam upaya meningkatkan daya saing masyarakat dalam menciptakan ekonomi produktif masyarakat. Hasil kegiatan pelatihan dan pendampingan kepada para peserta mampu memberikan inovasi program dan ide gagasan bagi masyarakat Perum Pantura Regency Kaliwungu Kendal untuk mengembangkan pemberdayaan dan pengembangan ekonomi produktif secara optimal sehingga mampu mewujudkan daya saing masyarakat yang inovatif dan unggul secara berkelanjutan di masa akan datang.
Determinants of Financial Performance: The Role of Financial Statement Completeness, Liquidity, and Profitability in Listed Retail Firms on the Indonesia Stock Exchange Lokananta Puspa Indrian; Taufiq Andre Setiyono
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13966

Abstract

Purpose: This research aims to explore how the completeness of financial statements, liquidity ratio, and profitability influence the financial result of retail firms listed on the Indonesia Stock Exchange. Method: A quantitative methodology is utilized, relying on secondary data sourced from annual financial statements from 2022 to 2024. The study includes a sample of 30 retail firms chosen through purposive sampling, amounting to 90 observations. Financial performance is evaluated through Return on Assets, the completeness of financial statements is measured with a completeness index in accordance with PSAK No. 1, liquidity is represented by the Current Ratio, and profitability is assessed via the Net Profit Margin. The data analysis employs multiple linear regression using SPSS. Findings: The findings reveal that completeness of financial statements and liquidity ratio have a negative and non-significant impact on financial performance, whereas profitability demonstrates a positive and significant influence. Collectively, all independent variables have a significant effect on financial performance. Implications: The results suggest that profitability server as the primary factor determining financial performance in retail businesses, while the completeness of financial statements and liquidity support this relationship.
Co-Authors Dita Anis Purwaningsih Khafidaturofiah Khafidaturofiah Khoirul Attiq Kristi Ratnajunita Lokananta Puspa Indrian Rudi Suryo Setyo Pantawis Sofa Dwi Chasanah Sulistyo Sri Rahayu Suryakusuma Kholid H VERA ROMANDHON