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All Journal ABDIMAS Jurnal Pengabdian Kepada Masyarakat Kalbisocio: Jurnal Bisnis dan Komunikasi KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Hardinto, Andi Aditya
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pengaruh Kualitas Pelaporan Keuangan Dan Transparansi Informasi Terhadap Kinerja Keuangan Daerah Hardinto, Andi Aditya; Kusumaningrum, Faradilla; Kesuma, Aria
KALBISOCIO Jurnal Bisnis dan Komunikasi Vol. 12 No. 3 (2025): KALBISOCIO Jurnal Bisnis dan Komunikasi
Publisher : Research and Community Service UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisocio.v12i3.4557

Abstract

This study aims to analyze the effect of financial report quality and information transparency on regional financial performance, considering fiscal capacity as a control variable. Using a quantitative approach and multiple linear regression analysis, this study involves data from 10 major provinces in Indonesia during the 2020-2024 period. The results show that financial report quality, public information transparency, and fiscal capacity significantly affect regional financial performance. The regression model explains 92.4% of the variation in regional financial performance (R² = 0.924), making this model very strong statistically and empirically. These findings strengthen the importance of transparent and accountable regional financial governance and consider fiscal capacity as a strategic factor in improving performance.
Pengaruh Kualitas Pelaporan Keuangan Dan Transparansi Informasi Terhadap Kinerja Keuangan Daerah Hardinto, Andi Aditya; Kusumaningrum, Faradilla; Kesuma, Aria
KALBISOCIO Jurnal Bisnis dan Komunikasi Vol. 12 No. 3 (2025): KALBISOCIO Jurnal Bisnis dan Komunikasi
Publisher : Research and Community Service UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisocio.v12i3.4557

Abstract

This study aims to analyze the effect of financial report quality and information transparency on regional financial performance, considering fiscal capacity as a control variable. Using a quantitative approach and multiple linear regression analysis, this study involves data from 10 major provinces in Indonesia during the 2020-2024 period. The results show that financial report quality, public information transparency, and fiscal capacity significantly affect regional financial performance. The regression model explains 92.4% of the variation in regional financial performance (R² = 0.924), making this model very strong statistically and empirically. These findings strengthen the importance of transparent and accountable regional financial governance and consider fiscal capacity as a strategic factor in improving performance.
Pengaruh Sistem Informasi Akuntansi, Sumber Daya Manusia dan Siklus Hidup Perusahaan terhadap Kualitas Laporan Keuangan Sastra, Heiko; Hardinto, Andi Aditya
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 11 No. 4 (2025): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/67xv7m57

Abstract

This study aims to analyze the influence of accounting information systems, human resources, and the corporate life cycle on the quality of financial statements in hospitality companies in the Greater Jakarta area (Jabodetabek). The research uses a quantitative approach with data collected through questionnaires distributed to financial managers or supervisors. The sample size was determined based on Hair et al.'s guidelines, and data were analyzed using multiple linear regression. The results show that the accounting information system affects the quality of financial statements, while human resources and the corporate life cycle do not. However, collectively, the three variables still have an influence on the quality of financial statements.
Dari Sampah Menjadi Rupiah: Strategi Pemberdayaan Pemulung melalui Daur Ulang Kreatif Berbasis Ekonomi Sirkular  Wahyudi, Triyono Arief; Wakhyudin, Wakhyudin; Hardinto, Andi Aditya
ABDIMAS Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): ABDIMAS JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Research and Community Service INSTITUT TEKNOLOGI DAN BISNIS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/dg3tgb89

Abstract

Urban waste management has become a critical issue requiring innovative and sustainable solutions. Informal waste pickers play a strategic role in reducing waste accumulation; however, they often face limitations in economic capacity and technical skills. This community service program aims to empower waste pickers through training and mentoring in transforming waste into value-added products in Pancoran Barat IX Street, South Jakarta. The program employed a participatory approach consisting of problem identification, socialization, and training, assistance, and evaluation stages. The results indicate a significant improvement in participants’ knowledge and skills in productive waste management, leading to the creation of recycled products with higher market value compared to raw waste materials. Furthermore, the program encouraged behavioral changes in waste sorting practices and enhanced environmental awareness. Economically, participants experienced additional income, although still at a modest level. Therefore, this initiative demonstrates strong potential as a community empowerment model based on circular economy principles, contributing not only to improved livelihoods but also to sustainable environmental management.
Pengaruh Net Income, Cash Holding, dan Current Ratio terhadap Harga Saham Perusahaan Kesehatan Carolus, Thomas; Hardinto, Andi Aditya
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 12 No. 1 (2026): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/drnca205

Abstract

The purpose of this study is to examine how net income, cash holdings, and the current ratio affect the stock price of companies in the health industry between 2018 and 2023. Purposive sampling is the sampling approach used in this quantitative study. Out of 36 companies, 18 are included in the sample. With the use of SPSS software, multiple linear regression is the analysis technique employed. The findings indicate that while net income has no bearing on stock price, cash holdings and the current ratio do. Additionally, stock prices are influenced by net income, cash holdings, and the current ratio all at the same time.
Co-Authors Carolus, Thomas Kesuma, Aria Kusumaningrum, Faradilla Sastra, Heiko Wahyudi, Triyono Arief Wakhyudin, Wakhyudin