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Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

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Published by Gapenas Publisher

ISSN : 27979733 EISSN : 27770540 DOI : https://doi.org/10.53363/yud

Core Subject : Economy,

Economics, Econometrics & Finance

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy Strategic planning Communication Research & Development Management Risk Management Management functions Operations Management Management science International Business Management Organizational Behavior Portfolio Management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 143 Documents

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ANALISIS PENGARUH DEBT TO ASSET RATIO, DEBT TO EQUITY RATIO, DAN STRUKTUR MODAL TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dori HP Putra
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): 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.v3i1.58

This study aims to determine the effect of debt to asset ratio, debt to equity ratio, and capital structure on return on equity in manufacturing companies listed on the Indonesian stock exchange for the period 2013-2017. This study used secondary data. The sample used was 55 manufacturing companies on the Indonesia Stock Exchange during the 2013-2017 research period. The free variables in this study are debt to asset ratio, debt to equity ratio, and capital structure. Sampling in this study used purposive sampling techniques. The data analysis methods used are classical assumption test, hypothesis testing, F test and T test. Based on the results of this study, it is known that debt to equity ratio, and capital structure have a significant influence on return on equity. While the debt to asset ratio does not have a significant effect on return on equity, the results of the F test show that the influence of debt to asset ratio, debt to equity ratio, and capital structure together t has an influence on return on equity

PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH DENGAN VOLUME PENJUALAN SEBAGAI VARIABEL INTERVENING Fitri Yuliani; Mochamad Fahru Komarudin
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): 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.v3i1.59

The phenomenon that needs to be studied in manufacturing companies is that the company's profit falls inversely proportional to the revenue that has risen significantly. The research used quantitative methods, using path analysis with the IBM SPSS Statistics program version 22. The population in this study is the financial statements of PT Ultra Jaya Milk Industry & Trading Company Tbk. The sample in this study is a quarterly financial report in the form of production costs, operational costs, sales volume and net profit of the company in 2011-2019, amounting to 36 samples. The results of this study show that partially production costs and operating costs have a direct positive effect on net profit. Based on the results of the analysis of the production cost line and operating costs, it does not indirectly affect net profit through sales volume as an intervening variable, because the value of the direct influence of production costs and operating costs on net profit is greater than the value of the indirect influence between production costs and operating costs on net profit through sales volume

DETERMINASI PENERAPAN SISTEM AKUNTANSI KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH Dennyca Hendriyanto Nugroho; Febra Robiyanto
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): 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.v3i1.60

This study aims to examine the Effect of Regional Financial Accounting System, Financial Management Transparency, and Use of Information Technology on the Quality of Regional Financial Statements with the Internal Control System as a coding variable. The data used in this study are primary data. The data collection method uses questionnaires that are distributed to respondents. The questionnaire was distributed to 64 employees of the Kudus Regency Regional Revenue, Finance and Assets Management Agency. The data analysis method used in this study is Moderated Regression Analysis (MRA). The results of this study show that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of Financial Statements, Financial Management Transparency does not have a positive and significant effect on the quality of Financial Statements. Financial Statements, and the Use of Information Technology do not have a positive and significant effect on the Quality of Financial Statements. The results of this study also show that the Internal Control System moderates the relationship between the Influence of the Regional Financial Accounting System, while the Internal Control System is unable to moderate the Influence of Financial Management Transparency, and the Use of Information Technology on the Quality of Financial Statements.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LITERASI KEUANGAN: Studi Pada Mahasiswa Institut Ilmu Sosial dan Manajemen STIAMI Mohammad Sofyan; Iin Andrayanti
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): 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.v3i1.61

This study aims to determine the factors that affect the financial literacy of STIAMI Institute of Social Sciences and Management students with a sample of 179 students based on snowball sampling techniques. Data analysis technique using second order confirmatory factor analysis with Smart-PLS application version 3.29. The results showed that the dominant factors influencing financial literacy were: (1) Money and Transactions; and (2) Financial Planning and Management. Meanwhile, factors that need to be improved related to financial literacy are: (1) Financial Landscape; and (2) Risks and Profits. Things that need to be improved so that student literacy increases are (1) knowledge of monitoring income and costs in meeting their needs; (2) understanding taxation; and (3) understanding interest rates

PENGARUH LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Fatikatun Nisa’ Salsabillah; Muhammad Aufa
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): 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.v3i1.62

This study aims to determine and test the effect of leverage, liquidity, and company size on earnings quality. The sampling technique used was purposive sampling with a total sample from 49 consumer sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research with secondary data in the 2019-2021 observation year. Data analysis techniques in this study used descriptive statistical analysis, classical assumption test and multiple linear regression analysis using the IBM SPSS Statistics 26 program. The results of this study indicate that the leverage variable has a significant effect on earnings quality. While the variables of liquidity and company size do not have a significant effect on earnings quality

PENGGUNAAN PAYLATER DI KALANGAN MAHASISWA PERPAJAKAN Jazila Yasmin; Venantya Asmandani; Boedijono Boedijono
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): 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.v3i1.64

The Covid-19 pandemic and new normal have caused changes in people's habits and mindsets. During the pandemic due to restrictions on activities outside the home, the use of e-commerce in Indonesia from 2020 to 2022 has increased. The paylater payment method has many enthusiasts from all circles of the general public, from students to business people. The type of research used in this study is qualitative descriptive research, with a sample of students of the DIII Taxation Study Program, Faculty of Social and Political Sciences, Jember University. The factors of interest of paylater users in making online shopping transactions are urgent needs, facilities offered, and ease of using paylater. While the factors of user interest not to use paylater are economic conditions, interest rates, knowledge of technological developments and the impact felt in the future

PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DALAM PENYUSUNAN LAPORAN KEUANGAN KEDAI LALIE DJIWO DI KOTA PASURUAN Mochammad Hafid Rusli Afiffudin; Achmad Maqsudi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): 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.v3i1.65

The purpose of this study is to analyze how the Indonesian Financial Accounting Standards for Micro, Small, and Medium-sized Entities (SAK EMKM) are applied in the preparation of financial statements for Kedai Lalie Djiwo. The research methodology employed in this study is qualitative-descriptive with the aim of providing a detailed explanation of the implementation of SAK EMKM in the financial reporting of Kedai Lalie Djiwo in Pasuruan City. Kedai Lalie Djiwo is a company engaged in the goods and services sector (culinary, guesthouse, and travel agency), focusing on the development of natural tourism and demonstrating a well-integrated organizational structure, as well as a strong commitment to local potential development and community empowerment. The findings of this research indicate limitations in understanding financial statements, although the respondents have limited knowledge regarding the objectives and benefits of financial reporting

PENGARUH TRANSPARANSI AKUNTABILITAS PARTISIPASI MASYARAKAT DAN KOMPETENSI APARAT DESA TERHADAP PENGELOLAAN DANA DESA Dennyca Hendriyanto Nugroho; Febra Robiyanto
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): 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.v3i2.66

This study aims to examine the effect of transparency, accountability, community participation, and competence of village officials on village fund management in villages in Bae District, Kudus Regency. This type of research is quantitative research using descriptive methods. The sampling technique uses purposive sampling with the number of respondents as many as 10 people per village, so that the total respondents are 100 people. The data analysis method used is multiple linear regression analysis using the SPSS program version 25. Based on the results of the research conducted, it shows that transparency, accountability, community participation, and competence of village officials simultaneously have a significant effect on village fund management. Meanwhile, partially, transparency does not have a significant effect on village fund management. Accountability has a significant positive effect on village fund management. Community participation has a significant positive effect on village fund management, and the competence of village officials has a significant positive effect on village fund management

PENGARUH PANDEMI GLOBAL COVID-19 TERHADAP HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN PERUSAHAAN DENGAN POTENSI TERJADINYA FINANCIAL DISTRESS Destika Maulia; Anies Lastiati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): 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.v3i2.67

This research is to examine the effect of institutional ownership, foreign ownership and government ownership on financial distress. This study also examines whether the global covid-19 pandemic can change the effect of the relationship between institutional ownership, foreign ownership and government ownership on financial distress. This study uses a sample of infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The results show that institutional ownership, foreign ownership has a significant effect on financial distress which is proxied by the Altman Z-Score, while government ownership has no effect on financial distress. Meanwhile, the test results show that the effect of institutional ownership on the potential for financial distress weakened during the Covid pandemic. Meanwhile, the role of foreign owners is not different whether during a pandemic or not

PETA KEMAMPUAN PENERIMAAN PAJAK NEGARA DI PROVINSI MALUKU Maxmilian E. Mauwa; Elisabeth Riupassa
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): 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.v3i2.68

Tax plays a very important role in a state's life, especially in development because it is the largest state revenue source. State taxes collected by the Central Government are used to finance state expenditures. The plan and realization of state tax revenue in Maluku Province during 2018 - 2022 shows that almost all state tax revenue realization cannot achieve what was planned every year except 2022 that reaches the state tax revenue target. This study aimed to provide an overview of the State Tax Revenue map in Maluku Province. Quantitative data obtained were in the form of State Tax Revenue Realization Plans in Maluku Province during 2018-2022 and were obtained from the Central Bureau of Statistics for Maluku Province. The data were then analysed using Klassen Typology analysis. The study results show that income tax, Value-Added tax (VAT), and Sales Tax on Luxury Goods (STLGs) are in the leading (prime) sector, a sector with high growth and with the most dominant contribution to state tax revenues. Property taxes as well as Land and Building Rights Acquisition Fees are in developing sector, a sector that is experiencing an increase, which is indicated by high growth but still potentially low. The underdeveloped sector, namely other taxes, is a type of state tax with slow growth and a small contribution to low state tax revenues

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Home Page

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Editorial Team

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Contact Name Yudi Nur Supriadi

Contact Email admin@gapenas-publisher.org

Phone +6285885400000

Journal Mail Official admin@gapenas-publisher.org

Editorial Address Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location Kota tangerang, Banten INDONESIA

Abstract

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Contact Name
Yudi Nur Supriadi

Contact Email
admin@gapenas-publisher.org

Phone
+6285885400000

Journal Mail Official
admin@gapenas-publisher.org

Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location
Kota tangerang,

Banten

INDONESIA