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Yulius Kurnia Susanto
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG), GREEN ACCOUNTING, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Jinan, Sayyidah Shofiyatul; Atiqah
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2884

Abstract

Firm value is an important indicator for investors in assessing a company's performance. This study analyzes the influence of ESG disclosure, green accounting, firm size, and institutional ownership on firm value in companies listed on the Indonesia Stock Exchange in the Consumer Non-Cyclicals, Basic Materials, Industrials, and Consumer Cyclicals sectors during the 2020–2024 period. The research employs a quantitative method using panel data regression and is processed using EViews 12. The results show that ESG disclosure, green accounting, and institutional ownership have a negative effect on firm value, while firm size has a positive effect. These findings highlight the importance of corporate strategies that balance financial performance and sustainability to attract market attention.
ENTERPRISE RISK MANAGEMENT DALAM MITIGASI KETIDAKSEIMBANGAN SUPPLY-DEMAND DAN RANTAI PASOK TERHADAP KEPAILITAN MELALUI FINANCIAL DISTRESS Sholihah , Imroatus; Darmayanti, Novi; Nurhidayat, Esti
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2889

Abstract

The imbalance of supply-demand and supply chain disruptions pose significant challenges to business sustainability, particularly in capital-intensive and export-oriented industries such as textiles. This study aims to analyze the role of Enterprise Risk Management (ERM) in mitigating the impact of supply-demand imbalance and supply chain disruptions on corporate bankruptcy risk through financial distress. Secondary data were collected from the financial reports of PT Sri Rejeki Isman Tbk (Sritex) during 2013–2023 and analyzed using the Ordinary Least Squares (OLS) regression method. The results show that supply, demand, and supply chain disruption variables significantly affect financial distress. Furthermore, financial distress serves as a mediator in the relationship between operational shocks and bankruptcy potential. These findings highlight the necessity of a structured ERM approach to respond to both internal and external pressures, rather than relying solely on historical financial indicators. The study implies that strengthening a company’s risk management system is crucial to enhancing resilience and mitigating bankruptcy potential in volatile environments. A comprehensive ERM framework can offer long-term financial stability.
PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA Visakha, Olivia; Djashan, Indra Arifin
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2890

Abstract

This research is conducted to obtain empirical evidence regarding the factors influencing firm value in the manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023. The independent variables examined in this study include liquidity, activity, leverage, profitability, firm size, dividend policy, investment decisions, and firm growth. This study employs purposive sampling as the sampling method, which requires certain criteria until a usable sample size is obtained. Based on the sampling selection process, this research uses 44 companies with 132 data that successfully passed the selection criteria. The hypothesis testing conducted in this study utilizes multiple regression analysis. Based on the analysis results, this study concludes that liquidity, activity, leverage, and profitability have a positive effect on firm value. High profitability will increase the firm value because investors believe that the company is able to utilize its assets effectively to increase profits, which ultimately boosts investor confidence and raises the company's stock price. Meanwhile, firm growth has a negative effect on firm value. Additionally, firm size, dividend policy, and investment decisions do not affect firm value.
DETERMINASI MAKROEKONOMI, AKSESIBILITAS DAN DEMOGRAFI TERHADAP ADOPSI CENTRAL BANK DIGITAL CURRENCY: STUDI KOMPARATIF INDONESIA, TIONGKOK, DAN BAHAMAS Feryani, Dwin; Darmayanti, Novi; Nurhidayat, Esti
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2893

Abstract

This study aims to analyze the simultaneous influence of macroeconomic, accessibility, and demographic factors on the adoption level of Central Bank Digital Currency (CBDC) through a comparative study in Indonesia, China, and the Bahamas. The method employed is a mix-method approach with a Sequential Explanatory design. Quantitative analysis was conducted on 34 provinces in Indonesia using panel data regression with a Random Effect Model via EViews 12, while qualitative analysis was carried out through a Systematic Literature Review with the assistance of NVivo 12. The results show that all three variables significantly influence CBDC adoption. Partially, macroeconomic conditions, digital infrastructure accessibility, and the level of bank account ownership each have a positive and significant effect. Simultaneously, these factors form a crucial foundation in supporting the successful implementation of CBDC. These findings indicate that technology readiness, financial literacy, and adaptive policy strategies are key to transforming the financial system through CBDC.
PENGARUH LOVE OF MONEY, GENDER, DAN MORAL REASONING TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DENGAN AKHLAKUL KARIMAH SEBAGAI VARIABEL MODERASI Sa'diyah, Lummatus; Darmayanti , Novi; Kusmayasari, Dewi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2894

Abstract

This study aims to examine the influence of Love of Money, Gender, and Moral Reasoning on the ethical behavior of accounting students, with Akhlakul Karimah as a moderating variable. The research method used a quantitative approach, with a survey of 175 accounting students from the 2021 intake from four universities in Lamongan Regency. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS application. The results showed that Love of Money and Moral Reasoning significantly influenced student ethical behavior, while Gender did not. Akhlakul Karimah was shown to negatively moderate the relationship between Moral Reasoning and ethical behavior, but did not moderate the effects of Love of Money or Gender. The implications of this study demonstrate the importance of integrating religious values in accounting education to strengthen students' ethical character. The novelty of this study lies in the use of Akhlakul Karimah as a moderating variable in the context of accounting ethics in Indonesia.
ANALISIS PENGARUH E-COMMERCE, PROMOSI, FINANCIAL LITERACY, DAN LIFESTYLE HEDONIS TERHADAP PERILAKU KONSUMTIF MAHASISWA AKUNTANSI Maryam, Ilmatul; Novi Darmayanti; Dewi Kusmayasari
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2895

Abstract

This research aims to analyze the influence of E-commerce, Promotion, Financial Literacy, and Hedonic Lifestyle on the Consumptive Behavior of accounting students at Universitas Kabupaten Lamongan and Universitas Nahdlatul Ulama Surabaya. The method used in this study is quantitative with primary data. Data collection techniques were carried out by distributing questionnaires. The number of respondents in this study was 135 respondents. The data were analyzed using the smartPLS 4 software. Based on the research results, there is a positive and significant influence of E-commerce on Consumptive Behavior. Promotion does not have a significant effect on Consumptive Behavior. Financial Literacy has a positive and significant effect on Consumptive Behavior. Hedonic Lifestyle has a positive and significant effect on Consumptive Behavior. This research can be a source of information related to the variables that influence consumptive behavior. Furthermore other approaches can be used to further explore the motivations for consumer behavior. This research includes promotion as an additional independent variable influencing consumer behavior, allowing for further research.
PENGARUH FRAUD TRIANGLE TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Rahmadhani, Ayu Dwi; Darmayanti, Novi; Zulkarnaen, Have
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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/xwzteg09

Abstract

This study aims to analyze the effect of the Fraud Triangle (pressure, Opportunity, and Rationalization) on financial statement fraud, and to examine the moderating role of Good Corporate Governance (GCG). This research was conducted on manufacturing companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia during the 2021–2024 period. The method used is a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) assisted by SmartPLS software. The results showed that pressure significantly influences financial statement fraud, with a positive direction in Indonesia and a negative direction in Malaysia. Opportunity and Rationalization did not have a significant effect. Furthermore, GCG did not significantly moderate the relationship between pressure and Opportunity toward financial statement fraud in Indonesia. However, GCG significantly moderated the effect of pressure and Rationalization on fraud in Malaysia.
BAGAIMANA GAYA KEPEMIMPINAN MEMOTIVASI PARTISIPASI DALAM BADAN USAHA MILIK DESA? Theotama, Gracella; Puspitasari, Mika; Yefta Andi Kus Nugroho
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2907

Abstract

Villagers participation in the growth of the economic village plays an important role. Forms of villager participation can be implemented through Village Owned Enterprises (BUMDes). BUMDes must be able to create a good ecosystem so that it can be trusted by the villagers. Therefore, leaders are needed who can energize the ecosystem optimally. So, this research aims to discuss the influence of leadership style in increasing villagers participation in BUMDes KITA, Central Wologai Village, Ende Regency, East Nusa Tenggara. This research uses primary data obtained by interviews through Forum Group Discussion (FGD). The research shows that a transformational leadership style increases the trust of villagers. So, the villagers participation in managing BUMDes is more optimal. Practically, this research can be used as a reference for other BUMDes management.
ANALISIS KOMPARATIF PERHITUNGAN PPH 21 SEBELUM DAN SESUDAH TARIF EFEKTIF RATA-RATA Ningsih, Jiah Kurnia; Widayati, Neneng; Fauzi, Fauzi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2909

Abstract

The complexity in calculating Article 21 Income Tax (PPh 21) using the progressive tariff system has raised concerns regarding accuracy, fairness, and efficiency in tax administration, particularly within local government institutions. In response, the Indonesian government introduced the Average Effective Rate (TER) as a simplified alternative to improve tax withholding mechanisms. This study aims to compare the PPh 21 calculation before and after the implementation of TER in the Regional Financial Management Agency of Tangerang City. Using a quantitative approach, the study employs a one-sample t-test to analyse data from 83 employees. The results reveal a statistically significant difference between the PPh 21 amounts before and after TER implementation. The findings indicate that the TER policy contributes to a more streamlined, consistent, and equitable tax withholding process, reducing the risk of miscalculation and administrative burden. This study provides empirical evidence that supports the adoption of TER as an effective fiscal policy tool to enhance the efficiency of income tax management at the local government level. Future studies are encouraged to expand the sample and explore the long-term impact of TER on tax compliance and administrative performance across various public institutions.
PENGGUNAAN PREDIKSI AKURASI FORECASTING MENGGUNAKAN METODE ARIMA DAN HOLT-WINTERS PADA PENJUALAN (STUDI EMPIRIS PADA PT. KARUNIA ALAM SEGAR TAHUN 2020-2024) Hidayatullah , Afif; Wulandari , Diniya; Ramadhani, Nisrina Widad
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2917

Abstract

This study aims to compare the forecasting accuracy of the ARIMA and Holt-Winters methods in predicting sales at PT. Karunia Alam Segar for the period 2020–2024. A descriptive quantitative approach was employed using secondary data consisting of monthly sales records. The analysis was carried out using Microsoft Excel, with model accuracy evaluated through MAPE (Mean Absolute Percentage Error), MAD (Mean Absolute Deviation), and RMSE (Root Mean Squared Error). Prior to forecasting, data validity and reliability were tested using SPSS. The results indicated that the data were valid (r > 0.3) and reliable (Cronbach’s Alpha = 0.843). The ARIMA method produced forecasts with a sharp increase trend, but yielded a high error rate (MAPE > 100%), indicating poor accuracy. In contrast, the Holt-Winters method provided more stable and accurate predictions, with MAPE values ranging from 8% to 10%. Therefore, Holt-Winters is considered the more effective forecasting method for supporting PT. Karunia Alam Segar’s sales planning and distribution strategies. This research highlights the importance of selecting appropriate forecasting methods based on data characteristics and demonstrates the practicality of using Microsoft Excel for business data analysis. The results are validated and can serve as a reliable reference for strategic decision-making.

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