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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) The Management Journal of Binaniaga Jurnal ULTIMA Accounting Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Indonesia Sosial Sains Jurnal Pengabdian West Science West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan GLOBAL: Jurnal Lentera BITEP Journal of Community Services: Sustainability and Empowerment KALBISIANA Jurnal Sains, Bisnis dan Teknologi Baktimu : Jurnal Pengabdian Kepada Masyarakat Akurasi Baktimu : Jurnal Pengabdian Kepada Masyarakat Societal Serve: Journal of Community Engagement and Services Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Basuki Toto Rahmanto
Universitas Dian Nusantara
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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ENTERPRISE RISK MANAGEMENT DAN KUALITAS LABA: PERAN DARI KOMPETENSI AUDIT INTERNAL Kurniawan, Budi; Iskandar, Donant Alananto; Rahmanto, Basuki Toto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3133

Abstract

Abstract - There is debate whether ERM can improve the quality of financial reporting information or not. This study aims to examine the effect of the level of ERM disclosure on the quality of company earnings which is then moderated by internal audit competence. The sample of this study are companies listed on the Indonesia Stock Exchange during 2019 except for financial sector companies. The results of this study show that the level of ERM disclosure has no effect on earnings predictability, earnings smoothing, and earnings volatility. In addition, internal audit competency moderation does not affect the relationship between the level of ERM implementation and earnings quality as measured by earnings predictability, earnings smoothing, and earnings volatility. The implication of this research is that stricter policies will encourage companies to implement ERM better. Future research can test the level of ERM implementation using a case study approach. Keywords: Enterprise Risk Management; Implementasi ERM; Kualitas Laba; Earnings Predictability; Earnings Smoothing; Earnings Volatility; Kompetensi Audit Internal.
Analysis of the Effect of Liquidity, Leverage, and Profitability on the Financial Performance of Companies in the Indonesian Capital Market Rahmanto, Basuki Toto; Lasmiatun, KMT; Ar, Nursyam; Toalib, Ramli; Syamsinar, Syamsinar
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1499

Abstract

This study examines the influence of leverage, liquidity, and profitability on the financial performance of companies listed on the Indonesian Capital Market. A quantitative approach was utilized, involving 150 companies, with data measured using a Likert scale (1–5) and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings reveal that leverage and profitability significantly and positively impact financial performance, with profitability demonstrating the strongest effect. Liquidity also positively influences financial performance, albeit to a lesser extent. Collectively, the three variables explain 62% of the variance in financial performance, highlighting their interdependence and critical role in driving firm success. The study provides valuable insights for corporate managers and policymakers in emerging markets, emphasizing the importance of strategic financial planning to ensure sustainable growth.
Perbandingan Kinerja Keuangan Perusahaan Sektor Pertambangan Terdaftar di Bursa Efek Indonesia Saat dan Pasca Covid-19 Hasti, Salwa Sumayyah; Rahmanto, Basuki Toto
GLOBAL: Jurnal Lentera BITEP Vol. 3 No. 05 (2025): Oktober 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/global.v3i05.1072

Abstract

Pandemi COVID-19 memberikan dampak signifikan terhadap sektor pertambangan di Indonesia melalui pembatasan sosial, gangguan distribusi, dan fluktuasi harga komoditas global. Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada masa pandemi dan pasca pandemi COVID-19. Kinerja keuangan diukur menggunakan rasio likuiditas (current ratio), profitabilitas (return on asset), solvabilitas (debt to equity ratio), aktivitas (fixed asset turnover), dan nilai pasar (price to book value). Penelitian ini menggunakan data sekunder dari laporan keuangan tahunan perusahaan periode 2021–2024 yang diperoleh melalui situs resmi Bursa Efek Indonesia dan situs resmi masing-masing perusahaan. Sampel penelitian dipilih dengan teknik purposive sampling. Analisis data dilakukan dengan uji Wilcoxon Signed Rank Test untuk mengetahui perbedaan kinerja keuangan antara dua periode tersebut. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan pada return on asset dan price to book value, sedangkan current ratio, debt to equity ratio, dan fixed asset turnover tidak menunjukkan perbedaan yang signifikan. Penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan, investor, dan akademisi dalam memahami dampak pandemi serta strategi pemulihan sektor pertambangan di Indonesia serta memperkaya literatur dengan memberikan perspektif baru melalui perbandingan kinerja keuangan pada periode pasca pandemi hingga tahun 2024 yang masih jarang diteliti sebelumnya.
DAMPAK INTENSITAS ASET TETAP DAN PERSEDIAAN TERHADAP MANAJEMEN PAJAK Basuki Toto Rahmanto
Jurnal Proaksi Vol. 9 No. 4 (2022): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i4.3286

Abstract

Companies that carry out valid tax management can cause a low reported tax burden. By knowing the impact of fixed asset intensity and inventory intensity on tax management for the purpose of this research was conducted.This study uses control variables that are thought to influence tax management to support the conclusions, namely profitability, liquidity, and the number of independent commissioners.The research population is all mining companies listed on the Indonesia Stock Exchange in 2016–2020.The sample selection used purposive sampling technique.The results obtained were a sample of 9 companies, a total of 45 observational data.The research method uses multiple linear regression analysis. The research findings obtained the effect of fixed asset intensity and inventory intensity affecting tax management by controlling the variables of profitability, liquidity, and the number of independent commissioners. Keywords: Tax Management, Asset Intensity
Dampak Relativisme, Idealisme, Dan Cinta Uang Terhadap Persepsi Etis Penghindaran Pajak Romario Romario; Basuki Toto Rahmanto
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.4053

Abstract

There are assumptions and perceptions that the taxes paid are not managed properly, giving rise to the assumption that tax avoidance behavior is ethical and reasonable to do. This research was conducted to analyze whether relativism, idealism and love of money influence the ethical perception of tax avoidance. This study uses the theory of planning behavior and the scale of money ethics and ethical perceptions related to tax avoidance. The research population is accounting students from universities in Jakarta. The technique of determining the sample using non-probability sampling obtained 168 respondents. The analytical method used is multiple linear regression analysis and t test to test the hypothesis. The results of the study show that the relativism variable influences the ethical perception of tax avoidance. Idealism and love of money have no effect on ethical perceptions of tax avoidance.
Orientation and Preparation for the Pre-Retirement Period (MPP) Addressed to the Labor Union of PT. Transjakarta Toto Rahmanto, Basuki; Mariah; Agus Supardi, Dede; Supriadi, Atep; Fajriyah, Aida; Gusti Pangestu, Bayu; Santina Putra Pertiwi, Claudina; Adopati, Firman; Nawal Ramadhanti, Hana; Bagus Setiawan, Reza; Alif Auladi, Ghifari
SocietalServe: Journal of Community Engagement and Services Vol 1 No 2 (2024): Societal Serve: Journal of Community Engagement and Services
Publisher : Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70063/societalserve.v1i2.42

Abstract

The Pre-Retirement Period (MPP) is a critical phase for individuals approaching the end of their careers, whether in government or private sectors. This study aims to enhance the understanding, knowledge, and preparedness of Transjakarta Labor Union members in facing the MPP. The approach includes educational seminars, observations, needs assessments, problem analysis, and the development of solutions covering psychological, health, financial, and post-retirement activity aspects. The program was implemented over three months (October–December 2023) using a participatory method involving Transjakarta Labor Union members through discussions, education, and practical training. Evaluations revealed improved awareness and readiness among participants for MPP challenges, demonstrated by their enthusiasm and questionnaire results indicating the program's benefits. The outcomes contribute to better individual preparedness for retirement, reduced anxiety, and the formulation of more comprehensive retirement strategies. The program's findings are intended for publication in a community service journal to achieve broader impact. Recommendations for program sustainability include more in-depth training and additional materials on psychology and technical aspects of retirement implementation.
Meningkatkan Produktifitas Ibu Rumah Tangga Melalui Self Branding Rahmat, Rahmat; Nasution, Ibnu Haris; Yuwono, Imam; Saputri, Ika Puji; Randyantini, Velly; Kurniawan, Anton; Rahmanto, Basuki Toto
Jurnal Pengabdian West Science Vol 5 No 03 (2026): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpmws.v5i03.3250

Abstract

Tujuan pengabdian Masyarakat memberikan pemahaman kepada tim kelompok PKK RT. 07 Jati Rangon, Bekasi, sebagai pelopor wanita penggerak sosial masyarakat di lingkungan rumah tangga dan rukun tetangga. Program pengabdian dirancang untuk meningkatkan pemahaman terkait pentingnya personal branding bagi para wanita penggerak tim PKK. Kegiatan dilaksanakan melalui tahapan sistematis yang meliputi analisis kebutuhan mitra, persiapan materi, pelaksanaan kegiatan, serta evaluasi keberlanjutan program pengabdian. Metode pelaksanaan mencakup pendekatan seminar diskusi partisipatif, dengan melibatkan mitra terkait materi yang diberikan. Hasil kegiatan menunjukkan bahwa mitra puas dengan adanya kegiatan dan materi yang diberikan, serta peran serta mitra dalam diskusi aktif serta saran untuk kegiatan selanjutnya. Rekomendasi untuk kegiatan lebih lanjut melalui pelatihan berkelanjutan terutama terkait kewirausahaan dan perencanaan pengelolaan keuangan keluarga.
Pengaruh Struktur Aktiva, Profitabilitas Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017 Siti Ruhana Dara; Basuki Toto Rahmanto
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 1 No. 2 (2019): September 2019
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v1i2.2454

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari struktur aktiva, profitabilitas dan ukuran perusahaan terhadap Struktur Modal. Dalam penelitian ini, struktur modal diukur dengan menggunakan debt to equity ratio, untuk struktur aktiva dihitung dengan skala rasio, perbandingan Antara aktiva tetap dengan total aktiva, sedangkan untuk profitabilitas dengan menghitung Return on Assets dan ukuran perusahaan di hitung dengan nilai logaritma natural dari penjualan, objek dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2015-2017. Metode pengambilan sampel, non probability sampling dengan kriteria perusahaan makanan dan minuman yang sudah dan masih terdaftar di Bursa Efek Indonesia tahun 2015-2017 yang memiliki laporan keuangan lengkap sesuai dengan variabel yang dibutuhkan. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan analisis regresi linier berganda dan menggunakan software eviews 9 untung pengolahan datanya. Hasil penelitian menunjukkan bahwa struktur aktiva berpengaruh terhadap struktur modal sedangkan profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap struktur modal. Kata kunci: Struktur Aktiva, Profitabilitas, Ukuran Perusahaan, Struktur Modal
PENGARUH SOLVABILITAS, LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Wong, Lavenia; Basuki Toto Rahmanto
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 3 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i3.3547

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh solvabilitas, likuiditas, dan profitabilitas terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel pemoderasi pada perusahaan sub-industri makanan olahan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi data panel dan Moderated Regression Analysis (MRA), menggunakan sampel 17 perusahaan selama periode 2020–2024 dengan total 85 observasi yang diperoleh melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa solvabilitas dan profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan likuiditas berpengaruh negatif terhadap nilai perusahaan. Selain itu, ukuran perusahaan tidak mampu memoderasi pengaruh solvabilitas dan profitabilitas terhadap nilai perusahaan, namun mampu memoderasi dengan memperkuat pengaruh likuiditas terhadap nilai perusahaan. Simpulan penelitian ini adalah bahwa likuiditas menjadi faktor yang berpengaruh terhadap nilai perusahaan, serta ukuran perusahaan berperan sebagai variabel moderasi yang signifikan hanya dalam hubungan antara likuiditas dan nilai perusahaan.
The Role of Financial Planning in Mediating the Impact of Financial Literacy on the Financial Well-Being of Millennials in Jakarta Iqbal Mardhani, Muhammad; Rahmanto, Basuki Toto
Jurnal Indonesia Sosial Sains Vol. 7 No. 4 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i4.2309

Abstract

Financial welfare is an important issue for the millennial generation, especially in DKI Jakarta which has high economic dynamics and consumptive lifestyles. Financial literacy is needed to improve an individual's ability to manage finances, but without good planning, this knowledge does not necessarily have an impact on well-being. This research aims to analyze the influence of financial literacy on financial well-being with financial planning as a mediating variable in the millennial generation in DKI Jakarta. The study used a quantitative approach with an explanatory design. Data was obtained through a survey of 400 respondents using a purposive sampling technique using a Likert scale questionnaire. Data analysis was carried out using the SEM-PLS method. The results showed that financial literacy had a positive and significant effect on financial well-being (β = 0.236) and had a strong effect on financial planning (β = 0.889). Financial planning also has a positive and significant effect on financial well-being (β = 0.708). In addition, financial planning is able to partially mediate the influence of financial literacy on financial well-being with a greater indirect influence (β = 0.630). The financial well-being of the millennial generation is not only influenced by financial literacy, but also by the ability to implement structured and effective financial planning.
Co-Authors Adopati, Firman Agnes Tamara Indira Agus Supardi, Dede Alan Adiansyah Alfain Faza Zakiyya, Muhammad Alif Auladi, Ghifari Anggreni Putri Annisa Sakinah Jaya Anto Ariyanto Ar, Nursyam Bagus Setiawan, Reza Budi Kurniawan Budi Kurniawan Cindy Metta Saputra Cynthia dewi Suhendar David David Diyan Lestari Diyan Lestari Donant Alananto Iskandar Donant Alananto Iskandar, Donant Alananto Eka Yuning Pratiwi Fachry Abda El Rahman Fajriyah, Aida Febriansyah Febriansyah Frans Sudirjo Gusti Pangestu, Bayu Hasti, Salwa Sumayyah Ika Suhartanti Darmo Imam Yuwono Iman Sofian Suriawinata Iqbal Mardhani, Muhammad Isbandini Veterina Juminawati, Sri Karen, Ester Kevin Alexander KMT Lasmiatun Komara Wastu Jatnika Lasmiatun, KMT Mariah Mariah Mariah Mariah Mariah, Mariah Medika Purnama Sari Sinaga Melinda Melinda Muchtar, Abdul Haris Nasution, Ibnu Haris Nathasya Mutiara Cahyani Kurniawan Nawal Ramadhanti, Hana Nursyam AR Putri, Anggreni Rahmat Rahmat Ramli Toalib Randyantini, Velly Romario Romario Rusmardiana, Ana Santina Putra Pertiwi, Claudina Saputri, Ika Puji Sarah Apriani, Sarah Siti Nurjanah Siti Ruhana Daara Siti Ruhana Dara Siti Ruhana Dara Sri Lestari Supriadi, Atep Suwandi Suwandi Syamsinar Syamsinar Syamsinar Take Juwitara Talitha Valmai Yossanda Toalib, Ramli Vina Meliana Vina Meliana, Vina Wong, Lavenia Wulan Sari Ardiyanti Yatim, Hertasning