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Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening Putra, Yudi Partama
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i2.1175

ABSTRACT This research aims to know (1) the influence of environmental performance against financial performance, (2) the influence of environmental performance against disclosure of CSR, (3) the influence of disclosure of CSR against financial performance and (4) the influence of corporate social responsibility disclosure mediate the relationship between environmental performance to financial performance at manufacturing companies listed in BEI. The population in this study are all the manufacturing companies listed on the BEI and participate in the PROPER in 2013-2016. The sample of this research totaled 160 manufacturing companies, with the method of data collection using a purposive sampling and the type of data used is secondary data. This research uses statistical data analysis techniques of descriptive, classical assumption test, regression analysis, path analysis (Sobel Test) and test the hypothesis. The results show that the performance of the environment has no effect on the financial performance (0.0826 > 0,05), environmental performance does not have an impact on disclosure of CSR (0,47 > 0,05), CSR disclosure has positive and significant effect on the financial performance (0,0115 < 0,05). Hypotheses are tested using sobel test and show that CSR can not mediate the relationship between environmental performance and financial performance (0.652602 < 1,66). It is concluded that the corporate social responsibility (CSR) disclosure is not an intervening variable between environmental performance and financial performance.

PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABATERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013-2015 Putra, Yudi Partama
JURNAL EKOMBIS REVIEW Vol 6 No 1 (2018)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.49 KB)

Yudi Partama Putra; This study aims to (1) determine the effect of asymmetry of information on costs of equity at manufacturing companies listed in Indonesia Stock Exchange period 2013-2015, (2) know the effect of earnings management on equity capital costs at manufacturing companies listed on the Stock Exchange in 2013- 2015, (3) determine the effect of information asymmetry and earnings management simultaneously on the cost of equity capital in manufacturing companies listed on the Indonesian Stock Exchange 2013-2015. The population in this study is manufacturing company listed on the Indonesia Stock Exchange. While the sample selection is taken by using purposive sampling method. The classical assumption test used in this research is using normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Analysis of data used to test the hypothesis is multiple linear regression analysis techniques. Based on the results of the research indicate that (1) information asymmetry has positive and significant effect to cost of equity (2) earnings management has no significant effect on Cost of equity. F test results show that the variable information asymmetry and earnings management simultaneously affect the cost of equity capital. The result of determination coefficient test with R square shows that variable information asymmetry and earnings management influence cost equity capital equal 10,7%, while the rest 89,3% influenced by other variables.Key Words: Information Asymetry, Earnings Management, and Cost Of Equity.

PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABATERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013-2015 Yudi Partama Putra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 6 No 1 (2018)
Publisher : UNIVED Press

Yudi Partama Putra; This study aims to (1) determine the effect of asymmetry of information on costs of equity at manufacturing companies listed in Indonesia Stock Exchange period 2013-2015, (2) know the effect of earnings management on equity capital costs at manufacturing companies listed on the Stock Exchange in 2013- 2015, (3) determine the effect of information asymmetry and earnings management simultaneously on the cost of equity capital in manufacturing companies listed on the Indonesian Stock Exchange 2013-2015. The population in this study is manufacturing company listed on the Indonesia Stock Exchange. While the sample selection is taken by using purposive sampling method. The classical assumption test used in this research is using normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Analysis of data used to test the hypothesis is multiple linear regression analysis techniques. Based on the results of the research indicate that (1) information asymmetry has positive and significant effect to cost of equity (2) earnings management has no significant effect on Cost of equity. F test results show that the variable information asymmetry and earnings management simultaneously affect the cost of equity capital. The result of determination coefficient test with R square shows that variable information asymmetry and earnings management influence cost equity capital equal 10,7%, while the rest 89,3% influenced by other variables.Key Words: Information Asymetry, Earnings Management, and Cost Of Equity.

PERBANDINGAN METODE ALTMAN Z-SCORE, BENEISH M-SCORE-DATA MINING DAN SPRINGATE DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING (Studi Empiris Perusahaan Manufaktur Tahun 2014-2018) Yudi Partama Putra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021)
Publisher : UNIVED Press

Yudi Partama Putra. This study is based on the number of fraud cases that occur both domestically and abroad. Financial reporting fraud that occurs within the company is a major concern throughout the world. This study aims to investigate whether there are significant differences between the Altman Z-score, the beneish m-score - data mining, and springate methods in detecting fraudulent financial reporting. This is quantitative research, and the data used are secondary data. The population of this study is Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Sample is selected by using purposive sampling method so that there are 26 companies to be the samples. The analysis technique of this study is Regression Analysis on Partial Least Square using SmartPLS. The results of this study indicate that altman z-score and springate have a positive and significant effect on fraudulent financial reporting, while the beneish m-score-data mining has no effect on the fraudulent financial reporting. However, of the three methods, the Altman Z-score method is more influential in detecting the fraudulent financial reporting than the Springate method. Keywords: Altman Z-Score, Beneish M-Score - Data Mining, Springate, Fraudulent Financial Reporting

Analisis Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan dengan Menggunakan Fraud Score Model Yudi Partama Putra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

This study aims to determine the effect of Fraud entagon in detecting the fraudulent of financial statements by using Fraud Score Empirical Study Model on property and real estate companies listed on Indonesia Stock Exchange for the periods 2016-2018. Fraud Pentagon is proxied by eight variables which consists of three variables; the pressure elements (Financial target, Financial stability, External pressure), opportunity elements (Nature of industry and Effective monitoring), elements of rationalization (Change in auditors), one a variable from capability element (Change of directors), and a variable of arrogance element (Frequent number of CEO's picture) to financial statement fraud. The sampling technique is purposive sampling with 24 companies. The data analysis used is multiple regression analysis and classic assumptions. The results indicate that the external pressure and nature of industry have significant effects on financial statement fraud. Meanwhile, financial targets, financial stability, ineffective monitoring, change in auditors, change of directors and frequent numbers of CEO's picture have no significant effects on financial statement fraud.

Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan Yudi Partama Putra; Tekad Adi Subroto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2272

This study aimed to examine the effect between sustainability report disclosure to financial performance with proksi Return on Assets (ROA), Return on Equity (ROE) and Current Ratio (CR). The Global Reporting Initiative (GRI) G4 was a guidelines (91 item) and GRI Standards (77 item) in measuring the sustainability report disclosure. It was calculated by Sustainability Report Disclosure Index (SRDI). Population of this study was the all company except non-financial companies that listed in Indonesia Stock Exchange period 2016-2018. The technique used in this study was purposive sampling with 25 samples of the companies were selected which in the period of three years, so there were 75 samples data. The data analysis methods of this research was panel data regression analysis by using Eviews 9. The result of this research shows that sustainability report disclosure have significant effect toward financial performance with proksi ROA. Sustainability report disclosure have a significant effect toward financial performance with proksi ROE. Sustainability report disclosure have no effect toward financial performance with proksi (CR).

PENANAMAN KANGKUNG MENGGUNAKAN MEDIA TANAM JANJANG SAWIT UNTUK MEMENUHI KEBUTUHAN SAYUR MASYARAKAT DESA NANJUNGAN Vina Gracenia; Khairul Bahrun; Yudi Partama Putra; Ety Arini
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 2 No. 2 (2022): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

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Jumlah janjang sawit yang menumpuk di Desa Nanjungan akibat produksi yang dihasilkan oleh Perusahaan CPO menyebabkan jumlah janjang sawit semakin meningkat. Tumpukan menyebabkan banyaknya serangga seperti lalat, dan tumpukan menjadi tidak enak dipandang. Hal ini mengganggu masyarakat yang tinggal di sekitar lahan perkebunan sawit. Tentunya perlu metode untuk menyelesaikan masalah tersebut yakni dengan praktek penanaman menggunakan tanah janjang sawit sebagai media tanam untuk penanaman sayur kangkung sebagai pangan sayur untuk memenuhi kebutuhan sayur dalam masyarakat desa Nanjungan. Metode kegiatan yang dilakukan adalah dengan edukasi dan praktek dengan sasaran anak-anak sekitar lingkungan rumah. Hasil yang didapat dari kegiatan ini adalah tanaman sayur kangkung yang ditanam dengan menggunakan media tanam tanah janjang. Kemudian dapat melakukan praktek tentang proses tata cara penanaman, perawatan dan panen. Hasil panen yang didapat juga cukup baik yakni sayuran yang dihasilkan besar dan tinggi. Kegiatan yang dilakukan memberikan pemahaman pada anak-anak dalam memanfaatkan tanah janjang sawit agar dapat dimanfaatkan dan dijadikan pengganti tanah gambut dan untuk memenuhi kebutuhan sayur pada masyarakat melalui penanaman sayur kangkung. Selanjutnya, praktek dan edukasi yang diberikan penulis pada akhirnya memberikan kemampuan pada anak-anak untuk menerapkannya di rumah masing-masing. Kata kunci: tanah janjang sawit, kangkung.

IMPLEMENTASI LITERASI, NUMERASI, ADMINISTRASI DAN ADAPTASI TEKNOLOGI DI SD NEGERI 3 PULAU PINANG MELALUI PROGRAM KAMPUS MERDEKA “KAMPUS MENGAJAR” Rati Lestiani; Yudi Partama Putra; Ahmad Junaidi; Nensi Yuniarti; Melki
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 2 No. 2 (2022): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

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Program Kampus Mengajar merupakan salah satu bentuk pelaksanaan Merdeka Belajar Kampus Merdeka (MBKM) yang dilakukan mahasiswa secara kolaborasu di bawah bimbingan guru dan dosen pembimbing untuk memberdayakan mahasiswa guna mengembangkan wawasan, karakter dan Soft Skills mahasiswa; serta meningkatkan peran dan kontribusi nyata perguruan tinggi dan mahasiswa dalam membangun nasional dalam membantu proses pembelajaran di Sekolah Dasar maupun Sekolah Menengah Pertama di berbagai Desa/Kota, Salah satunya adalah SDN Pulau Pinang yang bertempat di Kabupaten Lahat, Kota Palembang. Pada program ini, mahasiswa yang terlibat memiliki tanggung jawab dalam membantu pihak sekolah pada proses mengajar, membantu adaptasi teknologi, dan membantu andministrasi sekolah juga meningkatkan literasi dan numerasi terutama saat pandemi dimana Pendidikan di Indonesia bisa terbilang mundur dan harus dikejar untuk memajukannya kembali, oleh karena itu Indonesia sedang membutuhkan mahasiswa untuk membantu adik-adik sekolah untuk mendapat kesempatan belajar optimal di kondisi pasca pandemi seperti sekarang ini. Hasil dari program ini yakni sebagai penanaman empati dan kepekaan sosial pada diri mahasiswa terhadap permasalahan kehidupan masyarakat yang ada di sekitarnya terutama bidang pendidikan; mengasah keterampilan dan problem solving dalam bekerja bersama lintas bidang ilmu, agama dan ragam asal mahasiswa. Kata Kunci : Kampus Mengajar Angkatan 3, Adaptasi Teknologi, Minat Belajar Siswa, Proses Mengajar

Pengaruh Penerapan Sistem E-Filling Dan Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan E-Spt WPOP Pada Masa Pandemi Covid-19 Di Wilayah Kerja KPP Pratama Bengkulu Dua Budi Astuti; Popi Putri Prananda; Nensi Yuniarti Zs; Yudi Partama Putra; Mirra Sri Wahyuni
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3048

This study aims to analyze the effect of implementing the e-filling system and the role of tax volunteers in improving individual taxpayer electronic annual notification reporting compliance during the Covid-19 pandemic in the KPP Pratama Bengkulu Dua working area. The research type used is a quantitative type with an associative quantitative approach. The population in this study is individual taxpayer in the work area of KPP Pratama Bengkulu Dua, the number of respondents in this study is 50 people. Methods of data collection using a questionnaire. Based on the results of multiple linear regression, the regression equation form Y = 8.777 + 0.150 + 0.476. The results of the research and partial hypothesis testing show that the application of the E-Filling System has no significant effect on electronic annual notification individual taxpayer reporting compliance, the significance value is 0.321 > 0.05 and the t value is 1.002 < t table 2011, the role of Tax Volunteers has a significant effect on E reporting compliance. electronic annual notification individual taxpayer, the significance value is 0.000 < 0.05 and the f arithmetic value is 24,236 > f table 3.20, Simultaneously the E-Filling system and the role of tax volunteers have a significant effect on compliance with WPOP E-SPT reporting, the significance value is 0.000 < 0.05 and the f count 24,236 > f table 3.20

Analisis Keakuratan Capital Asset Pricing Model Dan Arbitrage Pricing Theory Dalam Memprediksi Return Saham (Studi Pada Perusahaan LQ 45 Di Bursa Efek Indonesia Periode 2016-2020) Yudi Partama Putra; Hesti Setiorini; Chairul Suhendra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3254

This study is based on the rapid development of the investment world. Hence, most investors have limited abilities and strategies in investing, therefore it takes important methods and concepts to assess the level of profit from an investment with various existing risk factors. This study focuses on the comparison of the accuracy between the Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) methods in predicting stock returns of LQ 45 index companies for the 2016-2020 period. This study aimed to determine which method was more appropriate in predicting the company's stock returns. The accuracy of the CAPM and APT methods was measured by using the Mean Absolute Deviation (MAD). The Independent Sample T-test was used to determine whether there was a difference in accuracy between the CAPM and APT methods in predicting stock returns. The results of this study show that by using the calculation of the Mean Absolute Deviation, the APT method is more accurate than the CAPM method in predicting stock returns. The MAD APT value (0.000246) is smaller than the MAD CAPM value (0.003739) and based on data processing from the Independent Sample T-test shows that H0 is rejected, which means that there is a significant difference in accuracy between the CAPM and APT models particularly in predicting the company's stock return.

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