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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi International Journal of Applied Finance and Business Studies EKONOMIKA45 Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Investama : Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Journal of Business Management and Economic Development Indonesian Journal of Innovation Multidisipliner Research JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Innovation Multidisipliner Research Jurnal JUEMA
Aditya Amanda Pane
Universitas Medan Area
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Capital Intensity, Sales Growth, Kepemilikan Institusional Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016 – 2019 Iqbal Iqbal; Desy Astrid Anindya; Aditya Amanda Pane
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1346.365 KB) | DOI: 10.31289/jbi.v1i1.1063

Abstract

This study aims to determine whether capital intensity, sales growth, and institutional ownership have an effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This type of research is causal associative. The population in this study were 120 manufacturing companies. This study uses purposive sampling as a sampling technique with certain criteria, and obtained a sample of 29 manufacturing companies. The type of data used is quantitative data with secondary data sources. The data collection method used is the documentation method. The analytical technique used in this study is descriptive analysis, classical assumptions, multiple linear regression, and hypothesis testing with the help of SPSS Version 25 software. The independent variables used in this study are capital intensity, sales growth, and institutional ownership. The dependent variable used in this study is tax avoidance. The results of the study show that partially, the capital intensity variable has a significant negative effect on tax avoidance, the sales growth variable has a positive and significant effect on tax avoidance, and the institutional ownership variable has a positive and significant effect on tax avoidance, and simultaneously shows that all independent variables have a positive effect and significant to the dependent variable.
How sales growth and leverage affect financial distress Aditya Amanda Pane; Hasbiana Dalimunthe; Rana Fathinah Ananda
International Journal of Applied Finance and Business Studies Vol. 11 No. 1 (2023): Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i1.84

Abstract

COVID-19 pandemic had an extraordinary impact on various economic sectors, including the transportation sector. The imposition of social distancing certainly has an impact on the company's financial condition. The purpose of this research was to determine the effect of sales growth and leverage on the financial distress of transportation companies in Indonesia. Sales growth is measured by the change in sales every year and leverage is measured by the Debt to Asset Ratio. The sample used in this research is the financial statements of transportation companies listed on Indonesia Stock Exchange for 2019 - 2023, consist of 118 samples. The analytical method used is multiple regression. From the results of multiple regression analysis, it was found that sales growth did not have a significant effect on financial distress and leverage have a significant effect on financial distress.
How Social Welfare Program, Transparency and Accountability of Rural Funding Management Enhancing the Public Welfare Simamora, Lestarina; Pane, Aditya Amanda; Dalimunthe, Hasbiana
Journal of Business Management and Economic Development Том 2 № 01 (2024): January 2024
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i01.560

Abstract

Public welfare is a concern that the government continues to resolve. The government has undertaken various efforts to improve public welfare. This research aims to determine the influence of goverment social welfare programs known as family hope program (PKH), transparancy and accountability of rural funding management on public walfare in Gaya Jaya Village, Lawe Sigala Gala District, Southeast Aceh. The population used in this research is the citizens of Gaya Jaya Village, Lawe Sigala-Gala District, Southeast Aceh who obtaining grants from government social walfare program (PKH). The whole population of this research is used as a sample. The number of samples used in this research amounted to 41 respondents. This research data is primary data obtained from research questionnaires, distributed to all respondents. The results of this research show that the goverment social welfare programs, transparency and accountability of rural funding management have positive and significant effect on public walfare in Gaya Jaya Village, Lawe Sigala Gala District, Southeast Aceh. From the results of this research, it is expected that in the next government social welfare program there will be no mistargeting in assisting the public.
Pertumbuhan Laba Dan Struktur Modal Terhadap Kualitas Laba pada Perusahaan Pertambangan di Indonesia Winarti, Ayu; Pane, Aditya Amanda; Dewi, Sucitra
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.199

Abstract

This study aims to determine the effect of earnings growth and capital structure on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The population of this study were 41 mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling method used in this study is purposive sampling method, so that the results obtained are 19 sample companies for 3 years of observation (2020-2022). The data collection method used in this study is to use the documentation method, which includes the process of collecting company data and taking information directly from the company's web and the Indonesia Stock Exchange web. The type of data used in this research is quantitative data. The data analysis method used is descriptive analysis, classical assumption test which is divided into 4 tests, namely normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. next is multiple linear analysis test and the last is hypothesis testing, hypothesis testing has 3 parts, namely partial test (t test), simultaneous test (F test) and determination coefficient test (R2). This test was conducted using the SPSS application. The results of this study indicate that earnings growth has a positive and significant effect on earnings quality and capital structure has a negative and significant effect on earnings quality. Simultaneously, the results show that earnings growth and capital structure together have a significant effect on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022.
Pengaruh Akuntabilitas Alokasi Dana Desa, Transparansi, dan Partisipasi Masyarakat Terhadap Pembangunan Desa di Desa Jati Kesuma Kecamatan Namorambe Kabupaten Deli Serdang Meutia Larasati; Warsani Purnama Sari; Aditya Amanda Pane
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.920

Abstract

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.
Pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kinerja Aparatur Pemerintah Desa di Kecamatan Lawe Bulan Kabupaten Aceh Tenggara Sarina, Sarina; Pane, Aditya Amanda; Ananda, Rana Fathinah; Asti Nasution, Shabrina Tri
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 1 (2025): February 2025, Disaster and Disease in History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i1.33896

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kinerja Aparatur Pemerintah Desa Kcematan Lawe Bulan, Aceh Tenggara. Data penelitian ini dikumpulkan dengan menyebarkan kuesioner kepada 40 Aparatur Desa kantor Desa Kecamatan Lawe Bulan. Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi tidak bepengaruh terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Kualitas Sumber Daya Manusia berpengaruh positif terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Sistem Infromasi Akuntansi dan Kualitas Sumber Daya Manusia secara simultan berpengaruh positif dan signifikan terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Oleh karena itu dapat disimpulkan bahwa pernyataan hipotesis yang menyatakan Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia secara simultan berpengaruh terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara, diterima.
Pengaruh Akuntabilitas Alokasi Dana Desa, Transparansi, dan Partisipasi Masyarakat Terhadap Pembangunan Desa di Desa Jati Kesuma Kecamatan Namorambe Kabupaten Deli Serdang Meutia Larasati; Warsani Purnama Sari; Aditya Amanda Pane
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.v12i2.4291

Abstract

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.
ANALISIS PENERAPAN PSAK 71 TERHADAP PEMBENTUKAN CADANGAN KERUGIAN PENURUNAN NILAI DAN KINERJA KEUANGAN PADA ENTITAS PERBANKAN YANG TERHADAFTAR DI BEI (PERIODE 2020-2024) Purba, Sasmalita Laurensia; Sagala, Indah Cahya; Pane, Aditya Amanda
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.158

Abstract

According to the Financial Accounting Standards Statement from PSAK 55 to PSAK 71, banks must use the Expected Credit Loss (ECL) method to calculate the Impairment Loss Reserve (CKPN). Bank ECL uses a forward-looking approach to assess macroeconomic conditions, which sets the CKPN from the beginning of the loan. Unlike the initial implementation of PSAK 71, the COVID-19 pandemic was relatively mild. This research aims to analyze the impact of implementing PSAK 71 on the formation of CKPN and financial performance. Financial performance is measured thru the BOPO, CAR, NPL, and ROA ratios. The sample used in this study consists of 10 (ten) banks listed on the Indonesia Stock Exchange for the period 2020- 2024. Sampling was conducted using a non-probability sampling method. The research type is descriptive-analytic quantitative with the data being financial statements. The research results indicate that the implementation of PSAK 71 and the COVID-19 pandemic impacted financial statements in 2020 and 2021, namely an average increase in CKPN of 132.71% and 137.78%, as well as varied changes in financial performance. However, on average, there were changes in BOPO of 260.64% and 235.74%, CAR of 77.85% and 77.48%, NPL of 100.53% and 87.43%,
PENGARUH FRAUD TRIANGLE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA (BEI)TAHUN 2021-2023 Sitanggang, Kristin Ayu Putri; Pane, Aditya Amanda; Sari, Warsani Purnama
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2025): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v11i2.2479

Abstract

This study aims to determine the effect of the fraud triangle consisting of pressure, opportunity, and rationalization on earnings management practices in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The type of research used is quantitative research with an associative approach. This study uses an approach with a purposive sampling technique on 23 companies that meet the criteria, resulting in a total of 69 observations over three years. The results of the study indicate that pressure and opportunity have a positive and significant effect on earnings management, while rationalization does not have a significant effect on pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period.
PENGARUH KESULITAN KEUANGAN, RISIKO LITIGASI DAN TINGKAT UTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Purba, Rizka Amalia; Pane, Aditya Amanda
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2025): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v11i2.2488

Abstract

Accounting conservatism is an accounting principle that emphasizes prudence in financial reporting, where income and assets are recognized at lower values, while expenses and liabilities are recognized at higher values to reduce the risk of overstatement. In the context of construction companies listed on the Indonesia Stock Exchange (IDX), the level of accounting conservatism can be influenced by several factors, such as financial distress, litigation risk, and debt level. The data in this study were obtained from the annual financial statements of construction and building companies accessed through the official IDX website for the period 2020 to 2024. This study uses secondary data with a multiple linear regression analysis method using SPSS version 27. Based on the research results, it was found that: (1) The statistical test results show that financial distress has a positive and significant partial effect on accounting conservatism. This indicates that the higher the level of financial distress a company experiences, the more likely management is to apply accounting conservatism to reduce the risk of asymmetric information and to provide a prudence signal to investors. (2) The statistical test results show that litigation risk has no significant partial effect on accounting conservatism. This condition reflects that even though the company faces potential legal lawsuits, management does not directly consider this factor as a basis for determining accounting conservatism policies. (3) The statistical test results show that the debt level has no significant partial effect on accounting conservatism. This indicates that the leverage level of construction companies does not exert sufficient pressure on management to tighten conservative accounting policies. (4) Simultaneously, financial distress, litigation risk, and debt level contribute 73.1% to the variation in accounting conservatism, while the remaining 26.9% is influenced by other factors outside this research model, such as audit quality, ownership structure, and company size. The results of this study are in line with agency theory, which explains that conflicts of interest between management and shareholders encourage the application of conservatism to reduce the potential for information manipulation. In addition, these findings also support signaling theory, where management uses accounting conservatism as a signal of prudence and transparency in the company’s financial condition to investors.
Co-Authors Ali Usman Atika Rizki Desy Astrid Anindya Devi Ayu Putri Dewi, Sucitra Hasbiana Dalimunthe Indah Cahya Sagala Iqbal Iqbal Iqbal Nur Hidayat Karo-Karo, Zonarico Mercedes Br. Aritonang, Maria Meutia Larasati Muhammad Febri Adiaksal Nur Hidayat, Iqbal Purba, Rizka Amalia Purba, Sasmalita Laurensia Rahmadhani, Sari Nuzullina Rana Fathinah Ananda Sarina Sarina Simamora, Lestarina Sirait, Devi Ayu Putri Sitanggang, Kristin Ayu Putri Sucitra Dewi T. Alvi Syahri Mahzura Tinambunan, Herdina Br Warsani Purnama Sari Winarti, Ayu