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Yulius Kurnia Susanto
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INDONESIA
E-Jurnal Akuntansi TSM
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : -     EISSN : 27758907     DOI : https://doi.org/10.34208/ejatsm
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital market, auditing, management accounting, accounting information systems, taxation), and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 498 Documents
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KEBIJAKAN DIVIDEN PERUSAHAAN ENERGI: CORPORATE GOVERNANCE, PROFITABILITAS Oktananda, M. Reza; Sinta, Dwi
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2805

Abstract

This study examines the factors that influence dividend policy in energy companies listed in Indonesia during the 2019 – 2023 period. Dividend policy plays an important role because it is related to the allocation of profits earned by the company, while also considering the differing interests between managers and shareholders. The purpose of this study is to understand the relationship between board size, board independence, and profitability in relation to dividend policy. The method used in this research is panel data regression analysis to analyze data from listed energy companies. The results show that board size has a negative effect on dividend policy, while profitability, as measured by Return on Assets (ROA), also demonstrates a negative effect. Board independence has no significant impact on dividend policy. These findings contribute to the understanding of dividend policy in the context of energy companies and highlight the importance of corporate governance in dividend-related decision-making.
PERBANDINGAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN INDUSTRI PERKERETAAPIAN DI INDONESIA BERDASARKAN GRI STANDAR 2021 Nyimas Hafizah Astriliya; Annisa Nabila Hasan
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2806

Abstract

The growing awareness of sustainability has led to increased corporate transparency and accountability, particularly through sustainability reporting. This study aims to analyze the disclosure of sustainability issues in three Indonesian railway companies, PT MRT Jakarta, PT LRT Jakarta, and PT Kereta Commuter Indonesia, based on the GRI 2021 Standards. Using a descriptive qualitative approach, the study examines sustainability reports and related documents. The findings reveal that material issues in the railway industry are closely linked to public service functions as well as environmental and social impacts. Economic and social disclosures are generally more extensive than environmental ones, with notable variations among companies. The ownership structure, operational age, and corporate status all influence the extent and form of sustainability reporting. This study underscores the need to enhance the quality of sustainability disclosures and promote the adoption of more consistent standards to strengthen transparency and accountability in the public transportation sector.
ANALISIS PENGELOLAAN KEUANGAN DESA BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 TAHUN ANGGARAN 2024 (STUDI KASUS: DESA SUKOREJO KECAMATAN BANGSALSARI KABUPATEN JEMBER) Ulum, Misbahul; Mujib, Abdul; Asfufi, Nanang
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2834

Abstract

This study aims to analyze the compliance of village financial management in Sukorejo Village, Bangsalsari District, Jember Regency for the 2024 fiscal year based on the Ministry of Home Affairs Regulation Number 20 of 2018. The method used is a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The results indicate that village financial management in Sukorejo generally complies with applicable regulations, covering the planning, implementation, administration, reporting, and accountability stages. However, several discrepancies were found during the implementation and reporting stages, such as delays in submitting activity realization reports and reliance on the SISKEUDES application network. This study recommends improving the capacity of village officials and enhancing information systems to support transparent and accountable village financial governance.
DETERMINAN KEPATUHAN WAJIB PAJAK UMKM GEN-Z DI PROVINSI BANTEN Febriantika, Devi; Widayati, Neneng; Fauzi, Fauzi; Mulatsih, Srie Nuning; Saepuloh, Dadang
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2836

Abstract

The low presence of MSME taxpayers, especially from Generation Z in Banten Province, is an important concern in efforts to increase tax revenue. Digital transformation and tax awareness are important factors in encouraging tax participation among young entrepreneurs. This study aims to examine the effect of tax digitalization, tax understanding, tax morality, and financial conditions on MSME taxpayer compliance, as well as the role of financial conditions as a moderating variable. The study was conducted quantitatively with the SEM-PLS approach and involved 100 MSME respondents from Generation Z. The results show that tax understanding and financial conditions have a significant effect on MSME taxpayer compliance, while digitalization and morality have not shown a significant effect. The three independent variables are simultaneously able to explain variations in MSME taxpayer compliance. However, financial conditions have not been shown to significantly moderate the relationship between variables. This finding has implications for the educational aspect of technology utilization, as well as the formation of moral awareness being important for building MSME tax compliance based on the younger generation in the digital era. Recommendations for the Banten Directorate General of Taxes to improve digital tax education that is in accordance with the character of Generation Z. Fiscal literacy needs to be strengthened with a technological and social approach. Further researchers can examine the psychological and cultural factors that influence the existence of taxes.
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PANDEMI COVID-19: STUDI KASUS PERUSAHAAN LOGISTIK PADA TOP 50 ALPHALINER Aryani, Rahma Listy; Alam, Muhammad Dimar
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2843

Abstract

This study aims to provide empirical evidence regarding differences in financial performance, represented by current ratio (CR), return on assets (ROA), debt to equity ratio (DER), and operating expenses ratio (OER), in logistics companies before and after the COVID-19 pandemic. This comparative research applied the Wilcoxon Signed Rank test, with purposive sampling selecting 18 logistics companies listed in the Top 50 Alphaliner as of December 14, 2024, as the research sample. The results show significant differences in CR and ROA, with both being higher after the pandemic, while OER shows lower values after the pandemic. Meanwhile, DER does not exhibit significant differences between the periods before and after the pandemic. These findings indicate that CR, ROA, and OER are more sensitive to external changes compared to DER, which tends to remain stable.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP EFEKTIVITAS PEMUNGUTAN PENDAPATAN ASLI DAERAH PADA KABUPATEN SUBANG TAHUN 2019-2023 Fairuz, Shania; Rohendi, Hendi
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2845

Abstract

The effectiveness of local revenue (PAD) collection is very important for local governments to finance work programs in their regions and determine the level of regional independence. However, problems related to unachieved PAD are still found in various regions, one of which is Subang Regency. This study aims to measure the influence of the five dimensions of SPIP, both partially and simultaneously, on the effectiveness of PAD collection. The research method used is a quantitative method using a saturated sampling technique consisting of 11 OPDs collecting PAD and 52 respondents. Data collection techniques were carried out by distributing questionnaires, interviews, observations and data analysis and hypothesis testing using the SmartPLS 3 application. The results of this study indicate that partially the control environment, risk assessment, and monitoring influence the effectiveness of PAD collection, while risk assessment, information and communication do not influence the effectiveness of PAD collection. Furthermore, simultaneously SPIP has an influence on the effectiveness of PAD collection in Subang Regency.
MENGUJI POTENSI KECURANGAN LAPORAN KEUANGAN BERDASARKAN FRAUD HEXAGON Pungus, Catherine Angelia; Noviyanti, Suzy; Purnamasari, Gisilowati Dian
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2846

Abstract

This study investigates the potential for financial statement fraud in Indonesian retail companies using the Fraud Hexagon approach, a theoretical model encompassing six elements: situational pressure, capability, collusion, opportunity, rationalization, and ego. The study utilizes secondary data from the annual financial statements of retail companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period, reflecting conditions during the COVID-19 pandemic, selected through purposive sampling. Data analysis was conducted using SPSS version 26 with a multiple linear regression method. The results reveal that auditor and director turnover significantly influence the potential for financial statement fraud, while other elements, such as financial targets, ineffective oversight, CEO photo frequency, and collusion, show no significant impact. These findings highlight the pandemic as a situational pressure that can amplify fraud risk dynamics while emphasizing the critical role of leadership changes and external oversight in either promoting or mitigating financial statement manipulation. This study provides practical and theoretical contributions to efforts in detecting and preventing financial statement fraud, offering insights to strengthen corporate governance through risk mitigation strategies based on the Fraud Hexagon framework.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Benita, Jessica; Tjhai, Fung Jin
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2847

Abstract

This study aims to analyze the effect of dividend policy, investment decisions, leverage, profitability, company size, liquidity, sales growth, institutional ownership, and activity ratio on firm value. This study uses a sample of all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period with 44 manufacturing sector companies as samples in this study. Through purposive sampling method and analyzed with multiple linear regression. The results showed that leverage, profitability, liquidity, and institutional ownership have a positive effect on firm value. The higher leverage shows that the company is able to manage debt effectively so it can attract shareholder attention. High profitability provides a positive signal to investors regarding the profits generated by the company. A high level of liquidity indicates that the company is able to finance its short-term debt so this may increase the value of the company. Institutional ownership that increases reflects the strict supervision of investors so it can prevent management's opportunistic behavior and increase firm value. On the other hand, dividend policy, investment decisions, firm size, sales growth, and activity ratio have no effect on firm value.
PENGARUH PROFITABILITAS, LEVERAGE DAN EFISIENSI OPERASI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN RITEL Hafihz, Annisah; Prameswari, Dolly Adolina
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2848

Abstract

This study aims to analyze the effect of profitability, leverage, and operational efficiency on financial distress in retail companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Financial distress is a critical financial condition that may lead to bankruptcy, making early identification essential. A quantitative method with a multiple linear regression approach was used. Secondary data were obtained from the annual financial reports of retail companies selected through purposive sampling. The independent variables in this study are Return on Assets (ROA) as a proxy for profitability, Debt to Asset Ratio (DAR) for leverage, and the ratio of operating cash flow to sales for operational efficiency. The results reveal that profitability has a significant negative effect on financial distress, while leverage and operational efficiency show no significant effect. These findings indicate that higher profitability strengthens financial conditions and lowers the risk of distress. This study implies that company management should prioritize net income improvement through effective asset management as a preventive measure against financial distress.
PENGARUH PERTUMBUHAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN DI INDONESIA Kencana, Angelica Putri; Chandra, Santoso
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2839

Abstract

The purpose of this research is to obtain empirical evidence on influence of asset growth and other factors on firm value in Indonesia. This research has seven independent variables, namely profitability, capital structure, firm size, asset growth, dividend policy, liquidity, and sales growth. This research used a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023, with 132 data from 44 companies. This research uses a purposive sampling method for sample selection and multiple regression for data analysis. The results of this research indicate that profitability, capital structure, and liquidity have an effect on firm value. Meanwhile, other independent variables such as company size, asset growth, dividend policy, and sales growth do not affect on firm value.

Page 43 of 50 | Total Record : 498

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