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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNIDA EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah Wahana Pendidikan Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian EKONOMIKA45 Al-Khidmah Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Cakrawala Ilmiah Jurnal Pengabdian Masyarakat Bestari (JPMB) Economic Reviews Journal Journal of Social And Economics Research Jurnal Akuntansi dan Keuangan Indonesia Innovative: Journal Of Social Science Research Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Metris: Jurnal Sains dan Teknologi Karimah Tauhid Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research J-CEKI Indonesian Journal of Auditing and Accounting
Fe, Didi
Universitas Djuanda
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Determinan Surplus (Defisit) Underwriting Dana Tabarru’ Pada Perusahaan Asuransi Umum Syariah Indonesia Didi; Djaddang, Syahril; Mulyadi, JMV
Metris: Jurnal Sains dan Teknologi Vol. 25 No. 02 (2024): Desember
Publisher : Prodi Teknik Industri, Fakultas Teknik - Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/metris.v25i02.6332

Abstract

This study aims to examine the effect of claims, reinsurance and investment returns on the tabarru' underwriting surplus (deficit) which is moderated by the proportion of tabbaru' funds. The approach used in this research is a quantitative approach. The sample used in this research is companies in the Islamic financial institution industry, especially general Islamic insurance companies that are registered with the Financial Services Authority (OJK) as of December 31, 2021, totaling 18 companies. Research data were analyzed using panel regression analysis techniques with the Eviews program 12.0. The results of this study indicate that claims have a significant effect on the underwriting surplus (deficit) of tabarru' funds, likewise the proportion of tabbaru' funds can moderate the effect of claims on the underwriting surplus (deficit) of tabarru' funds. The results of this study also prove that reinsurance and investment returns are not a factor that can partially affect the underwriting surplus (deficit) of tabarru' funds, but simultaneously, claims, reinsurance and investment returns and the moderating effect of the proportion of tabarru' funds can affect the surplus (deficit) underwriting tabarru' funds with a contribution of 17.19%.
Pengaruh Pertumbuhan Perusahaan, Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan Alya, Nina; Indra Cahya Kusuma; Didi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.4330

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh pertumbuhan perusahaan, profitabilitas, dan struktur modal terhadap nilai perusahaan serta perbedaannya sebelum dan sesudah pandemi Covid-19 pada industri Teknologi Informasi dan Komunikasi (TIK) terbesar di kawasan Asia Pasifik. Periode penelitian 2014-2023. Data yang digunakan adalah data sekunder berupa laporan keuangan 10 perusahaan telekomunikasi. Analisis dilakukan dengan menggunakan regresi linier berganda untuk menguji pengaruh variabel independen terhadap nilai perusahaan. Selain itu, uji perbedaan dilakukan dengan menggunakan uji t berpasangan atau uji peringkat bertanda Wilcoxon untuk data yang tidak berdistribusi normal. Penelitian ini menunjukkan hasil bahwa pertumbuhan perusahaan, profitabilitas, dan struktur modal memiliki pengaruh yang signifikan terhadap nilai perusahaan. Terdapat pula perbedaan yang signifikan pada pertumbuhan perusahaan sebelum dan sesudah pandemi Covid 19, profitabilitas, struktur modal, dan nilai perusahaan dengan nilai signifikan sebesar 0,000 (p<0,05). Temuan ini menunjukkan bahwa faktor-faktor keuangan tersebut memegang peranan penting dalam menentukan nilai perusahaan dan akan menyebabkan terjadinya perubahan yang signifikan pada masa pandemi Covid 19.
Pengaruh Profitabilitas Dan Kebijakan Deviden Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Kasus Sub Sektor Perusahaan Telekomunikasi 10 Besar di Asia) Axchellawati, Tiara; Kusuma, Indra Cahya; Didi
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 1 (2025): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/4b3waj65

Abstract

Penelitian ini bertujuan untuk menganilis dan mengetahui pengaruh profitabilitas dan kebijakan deviden terhadap nilai perusahaan dengan good corporate governance (GCG) sebagai variabel moderasi serta perbedaan sebelum dan sesudah pandemi Covid-19 pada industri telekomunikasi 10 besar di asia. Periode penelitian ini 2014-2023. Data yang digunakan adalah data sekunder berupa laporan keuangan 10 perusahaan telekomunikasi 10 besar di asia. Analisis dilakukan dengan menggunakan regresi linier berganda untuk menguji variabel independen terhadap nilai perusahaan. Hasil penelitian ini menunjukkan bahwa profitabilitas menunjukkan pengaruh negatif signifikan, kebijakan deviden menunjukkan pengaruh positif signifikan terhadap nilai perusahaan. Sementara good corporate governance dapat memoderasi hubungan profitabilitas pada nilai perusahaan dan good corporate governance dapat memoderasi hubungan kebijakan deviden pada nilai perusahaan. Terdapat pula perbedaan yang signifikan pada good corporate governance, profitabilitas, kebijakan deviden dan nilai perusahaan pada sebelum dan sesudah pandemi Covid-19 dengan nilai signifikan 0.000 (<0.05).
Pengaruh Intellectual Capital Dan Kinerja Keuangan Terhadap Nilai Perusahaan Telekomunikasi Terbesar Asia Widia Aulia Rahmah; Indra Cahya Kusuma; Didi, Didi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9060

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), Capital Employed Efficiency (CEE), Rate of Growth of Intellectual Capital (Rogic), dan Kinerja Keuangan yang diukur dengan Return on Equity (ROE) terhadap Nilai Perusahaan yang diukur dengan Price to Earning Ratio (PER) pada Perusahaan Telekomunikasi Terbesar Asia tahun 2014-2023. Jenis data dalam penelitian ini adalah data kuantitatif dengan menggunakan analisis regresi linier berganda dengan menggunakan software Eviews 12. Model estimasi terbaik yang digunakan dalam penelitian ini adalah Fixed Effect Model (FEM). Populasi dalam penelitian ini adalah seluruh laporan tahunan perusahaan telekomunikasi terbesar Asia yang terdapat pada website resmi perusahaannya pada tahun 2014-2023. Sampel dalam penelitian ini adalah 10 perusahaan telekomunikasi terbesar di Asia berdasarkan data Companies Market Cap. Hasil penelitian ini menunjukkan bahwa secara parsial SCE, CEE, ROGIC dan Kinerja Keuangan berpengaruh signifikan terhadap nilai perusahaan, sedangkan HCE dan RCE tidak berpengaruh signifikan terhadap nilai perusahaan. Secara simultan HCE, SCE, RCE, CEE, ROGIC, dan kinerja keuangan berpengaruh terhadap nilai perusahaan. Serta tidak terdapat perbedaan HCE, SCE, RCE, CEE, ROGIC dan kinerja keuangan terhadap nilai perusahaan sebelum dan sesudah pandemi Covid-19.
MENATA KEMBALI KEDUDUKAN DAN FUNGSI “KONSEP SUCI AUDIT” DALAM HUBUNGANNYA DENGAN KINERJA AUDITOR DAN KUALITAS HASIL AUDIT (STUDI PADA INTERNAL AUDITOR INSPEKTORAT KABUPATEN / KOTA DI JAWA BARAT) Didi, Didi; Widyastuti, Tri; Choirul, Anwar
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4718

Abstract

This study aims to examine how the “ holy concept of auditing” which consists of independence as a “state of affairs” and objectivity as a “state of mind” can improve auditor performance and audit quality. To explain these two things, this study proposes a mediation model that identifies how objectivity mediates between independence and auditor performance, how objectivity mediates between independence and audit quality, and how simultaneously objectivity and auditor performance mediate between independence and audit quality. The research method used is a survey method, namely: a research method that collects data by distributing questionnaires to samples that are used as respondents. The sampling technique was proportionate stratified random sampling, so that from 461 auditors who became the population of 27 Regency/City Inspectorates in West Java, 210 respondents would be sampled. The analysis tool uses Covariance Based Structural Equation Modeling (CBSEM) with the help of SmartPLS software version 3.0. The results of the study prove that: objectivity perfectly mediates between independence and auditor performance, objectivity perfectly mediates between independence and audit quality, and simultaneously objectivity and auditor performance perfectly mediates between independence and audit quality. Keywords: holy concept of auditing; audit performance, and audit quality;
Model Mediasi Dan Moderasi Dalam Hubungan Antara Independensi, Objektivitas Dan Kinerja Auditor : Implikasi Terhadap Kualitas Audit (Studi Kasus Pada Perwakilan BPKP Provinsi Jawa Barat) Agustiani, Fani; Kusuma, Indra Cahya; Didi, Didi
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.18755

Abstract

Penelitian ini bertujuan untuk mengevaluasi bagaimana peran independensi dapat mendorong peningkatan objektivitas auditor dan memperkuatnya, yang pada akhirnya memberikan kontribusi terhadap peningkatan kinerja auditor. Untuk menelaah hubungan antar variabel tersebut, penelitian ini merancang dua model analisis: model pertama menempatkan objektivitas sebagai variabel mediasi antara independensi dan kinerja auditor; sedangkan model kedua menempatkan independensi sebagai variabel moderasi dalam hubungan antara objektivitas dan kinerja auditor. Pendekatan yang digunakan adalah metode survei, dengan pengumpulan data melalui penyebaran kuesioner kepada responden yang telah ditentukan. Teknik pengambilan sampel yang digunakan adalah sampling jenu, dengan jumlah responden sebanyak 89 auditor dari total populasi 128 auditor di lingkungan Kantor Perwakilan BPKP Provinsi Jawa Barat. Analisis data dilakukan menggunakan pendekatan Component-Based Structural Equation Modeling (CB-SEM) dengan bantuan perangkat lunak SmartPLS versi 3.0. Hasil penelitian mengungkapkan bahwa independensi yang dimediasi oleh objektivitas berpengaruh positif dan signifikan terhadap kinerja auditor. Selain itu, independensi juga secara signifikan memperkuat pengaruh objektivitas terhadap kinerja auditor.
PERAN MODERASI KUALITAS AUDIT DALAM PENGARUH FAKTOR INTERNAL DAN PENGHINDARAN PAJAK Ningsih, Kurnia; Kusuma, Indra Cahya; Didi, Didi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3280

Abstract

Introduction: This research aims to explore how tax avoidance and audit quality, as moderating variables, are affected by sales growth, earnings management, and company age in consumer non-cyclical food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The Cash Effective Tax Rate (CETR) is implemented in this current research to quantify tax avoidance. The addition of the quality of auditing variable serving as an interaction variable fills the research gap in this research.Methods: This analysis employed a quantitative descriptive methodology. The study's population consisted of 95 companies, and 30 companies, or 150 company data samples, were selected for the study through purposive sampling.Panel data regression and moderation regression (MRA) were employed in the data analysis, and the Eviews12 data processing program was used to test secondary data types.Results : . The results of this study suggest that sales growth and company age influence tax avoidance, whereas earnings management does not. The results of the moderation regression in this study indicate that audit quality cannot moderate the effect of sales growth and earnings management on tax avoidance, while audit quality can moderate and weaken the impact of company age on tax avoidance.Conclusion and suggestions: Suggestions for future researchers include expanding the sample size, increasing the research period, and exploring additional independent variables, as well as selecting different company sectors. This will provide the public and potential investors with a more comprehensive understanding when making investment decisions. Keywords: Audit Quality, Company Age, Earnings Management, Sales Growth, and Tax Avoidance.
Analisis Penerapan Target Costing Sebagai Sistem Pengendalian Biaya Produksi Untuk Meningatkan Laba Pada PT. Maleo Rachma Indo Abadi Nur Amaliah Hasanah; Indra Cahya Kusumla; Didi Didi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4596

Abstract

This research aims to find out how to calculate the cost of production using the full costing method to determine the selling price of products. In determining the selling price, the cost-plus pricing method is used, namely determining the selling price by adding a certain profit margin to the total production costs. The research method used is quantitative descriptive analysis. The research results show that calculating the cost of goods manufactured using the full costing method provides benefits, and the cost of goods sold and cost of production must be calculated at the beginning of each month based on the previous period's sales report. The main problem in this research is determining the selling price of a product. This determination is based on the calculation of the cost of production, which includes determining the cost elements that form the basis of the cost of the product. The selling price set must be able to cover all costs and generate long-term profits. Determining the correct product cost price can reduce uncertainty in setting selling prices.
Pemberdayaan Digitalisasi UMKM sebagai Anggota Koperasi Desa Merah Putih dalam Meraih Keberhasilan Usaha Awa, Awa; Kartini, Tini; Didi, Didi; Amriani Asmin, Erny; Gemina, Dwi; Yulianingsih, Yulianingsih; Priyo Hutomo, Yoyok
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): MEI-AGUSTUS
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v5i2.4610

Abstract

In an increasingly disruptive era, businesses have yet to keep pace with the level of competition, particularly in digitalization. Their businesses remain traditional and conventional, necessitating solutions to achieve the desired success. The purpose of this Community Service program is to empower the digitalization of micro, small and medium enterprises (MSMEs) as members of the Koperasi Desa Merah Putih (KDMP) in achieving business success, in Bojong Koneng Village, Babakan Madang District, Bogor Regency. The utilization of digital platforms includes: digital training/competency (Canva, CapCut); digital marketing for social media (TikTok, Instagram) and marketplaces (Shopee, Tokopedia); and digital finance (simple bookkeeping, the BukuWarung app, and digital payments using QRIS). This Community Service activity aims to address these challenges. Empowerment is carried out to increase the understanding of MSMEs as members of the KDMP in carrying out digitalization as well as practicing it using several digital platforms, so they can compete with other competitors in achieving business success. The activity method is carried out in several stages, namely: planning, socialization, workshop, technology implementation, mentoring and evaluation, and program sustainability. The results of this Community Service are characterized by the enthusiasm and ability of MSMEs in receiving materials and being able to practice utilizing digital platforms. This Community Service is very important, impactful, and beneficial for MSMEs, especially in Bojong Koneng village. This research can be used as a guide by academics, business actors, and stakeholders, and it is hoped that in the future research can be conducted in other fields and sectors.
EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP SIKLUS PEMBELIAN BAHAN BAKU PADA PT. XYZ Didi, Didi; Hestiany, Efin; Afif , M. Nur
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2408

Abstract

This study aims to evaluate the internal control system over the raw material purchasing cycle at PT. XYZ, using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. The research method includes observation, questionnaires, and document analysis to assess the five components of internal control, as well as strategy formulation using the TOWS analysis. The results show that, overall, the internal control system operates fairly well, supported by a clear organizational structure, documented standard operating procedures (SOPs), and the use of an ERP system. However, weaknesses remain in risk assessment, ERP integration with suppliers, and the accuracy of raw material requirement data. The implementation of internal control is relatively aligned with the COSO framework, particularly in control environment and monitoring components, though risk assessment, control activities, and communication require strengthening. The strategy to enhance internal control effectiveness focuses on the Opportunities-Strengths (OS) quadrant of the TOWS matrix, leveraging internal strengths and external opportunities through technology optimization, employee training, and improved procedures and interdepartmental communication. Keywords: internal control system, raw material purchasing, COSO, TOWS
Co-Authors Abdullah Zamasari Ade Budi Setiawan Adi Andika Adistiasari Kencana Putri Afif, M Nur Agustiani, Fani Alfiyah Khanza Alya, Nina Amriani Asmin, Erny Andini Rahmawati Anto Wijaya Aseanty, Deasy Asshafa Dwia Nurul Hidayah Assyifa Melani Atika Sari Awa, Awa Axchellawati, Tiara Azimah, Tiara Savana Aziz, Ayi Jamaludin Choirul, Anwar Cucu Nurhayati Djaddang, Syahril Dwi Gemina Edi Priyono Endang Silaningsih Eneng Fauziah Fadhiya, Kamila Fadilla Syahrani Falsa Mulia Ferdiansyah Ferdiansyah Hambani, Susy Hendriyan Taofik Hestiany, Efin Hutomo, Yoyok Priyo Ilhamy Satriawan Indra Cahya Kusuma Indra Cahya Kususma Intan Permatasari JMV Mulyadi Karimatun Nisa Kartini, Tini Kokom Komariah Lucy Warsindah Maria Magdalena Melani Mayka Nurizkya Permana Mayka Nurizkya Permana Muhammad Irfan Septiani Ningsih, Kurnia Nur Amaliah Hasanah Pakpahan, Arnolt Radita Rahmadani Rahmadani, Alma Suci Regina, Rena Resdiana, Imelda Sendy Pratama Siti Aisyah Siti Aisyah Siti Fatimah Siti Maspupah Siti Nur Diyanah Siti Nuraeni Siti Nuraeni, Siti Sudarijati Sudarijati surahmat Suryadi, Anggi Tri Widyastuti Triyani Triyani Widia Aulia Rahmah Widianti, Meida Yulia Ramdhaniyah Yulianingsih, Yulianingsih