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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Students´ Journal of Accounting and Banking Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Achmad Badjuri
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN KREDIT PERBANKAN PADA BANK UMUM YANG GO PUBLIC DI INDONESIA PERIODE 2010-2012 Harlinda Yustika Putri, 11.05.62.0011; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to determine the Factors Affecting the Distribution of Commercial Bank Credit Banking Go Public in Indonesia 2010-2012 period. The population in this study is a banking company that is listed on the Indonesia Stock Exchange 2010-2012. The samples in this study were taken by purposive sampling method. Data were analyzed by using the skewness-kurtosis test for normality, the classic assumption test, test coefficient of determination, F-test and test hypotheses. The results of this study are the first hypothesis is obtained that does not affect the CAR variable credit, the second hypothesis that the variable ROA obtained significant positive effect on credit, the third hypothesis that the variables NPL obtained significant negative effect on credit, the fourth hypothesis that the variable deposits obtained significant positive effect on credit , earned fifth hypothesis that the variable BI RATE not negatively affect credit, earned sixth hypothesis that the variable does not affect the credit LDR.Keywords: Credit, CAR, ROA, NPL, DPK, BIRATE, LDR
FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Kab/Kota Provinsi Jawa Tengah Periode 2013-2015) Noora Fahrunisah; Achmad Badjuri
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study aimed to examines the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation Fund has a positive influence on Capital Expenditure. However, Local Revenue and Special Allocation Fund does not affect on Capital Expenditure. While Economic Growth proved to moderate Local Revenue to Capital Expenditure. But Economic Growth does not moderate the relationship between the General Allocation Fund and the Special Allocation Fund to Capital Expenditures. Keywords : local revenue, general allocation fund, special allocation fund, economic growth and capital expenditure.
FAKTOR YANG BERPENGARUH TERHADAP RISK DISCLOSURE (Studi Empiris Pada Perusahan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Ingrid Nathaniela; Achmad Badjuri
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This research was conducted to test the effect of corporate governance to risk disclosure of bank firms. Corporate governance are indentifed as the Board Size, The Propotion Of Independent Director, Managerial Ownership, Internasional Ownership, Level Of Profitability and number of audit committe members. The population used in this study is the Banking Company listed ini Indonesia Stock Exchange (IDX) during 2015-2017. Sampling method used is purposive sampling, with a total sampel 66 companies.The test results showed that the variable The Board Size and Managerial Ownership positive and significant on the Risk Disclosure. The Propotion Of Independent Director positive and no significant on the Risk Disclosure. Internasional Ownership, Level Of Profitability and Number Of Audit Committe Members negative and no significant on the Risk Disclosure. Keywords : corporate governance, level of profitability, risk disclosure
RASIO KEUANGAN DAN UKURAN PERUSAHAAN SEBAGAI PREDIKTOR AGRESIVITAS PAJAK (Studi Pada Perusahaan Manufaktur Subsektor Barang Konsumsi Di BEI) Rr. Tjahjaning Poerwati; Ida Nurhayati; Achmad Badjuri; Sri Sudarsi
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 2 (2021): Vol. 10 No. 2 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i2.8902

Abstract

This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords: Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir
PERANAN KOMISI PEMBERANTASAN KORUPSI (KPK) SEBAGAI LEMBAGA ANTI KORUPSI DI INDONESIA Achmad Badjuri
Jurnal Bisnis dan Ekonomi Vol 18 No 1 (2011): Vol. 11 No. 1 Maret 2011
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The removal of corruption is one of the important agenda of government in the attempt ofstate implementation, which is clean and free from corruption, collution, and nepotism. Theremoval of corruption is also a national and international agenda. The international institution isalso determined about joined commitment to fight the corruption. One of the obstacles in thedeveloping country to achieve prosperity is because of the excessive corruption practice, bothinvolving the public sector official and broader community. Corruption is a crime with extraordinary effect on the life of national economic. The corruption money is the lost potential of stateincome and become the illegal source of income of its doer. The corruption money is supposedlythe government money to fund the pro society governmental programs, such as the removal ofpoverty, education for the poor children, the improvement of the quality of public health service,capital assistance for the small scale entrepreneur, etc. The actor of corruption had arrogated theright of poor people whose supposedly helped and improved by the government. The Committee ofCorruption Removal (KPK) as the anti corruption agency in Indonesia hopefully become the mosteffective and efficient corruption removal agency.Key Words: corruption, collution, nepotism, systematic crime, state financial loss, the committeeof corruption removal
PENGARUH KOMITMEN TERHADAP KEPUASAN KERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Empirik Pada Kantor Akuntan Publik di Jawa Tengah) Achmad Badjuri; Jaeni .
Jurnal Bisnis dan Ekonomi Vol 20 No 2 (2013): Vol. 20 no. 2 EDISI SEPTEMBER 2013
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study will analyze the influence of commitment to the job satisfaction and motivation auditor as an intervening variable. The goal is to test the motivation variable as an intervening variable. Unruk test used to analyze the effect ofcommitment on job satisfaction, namely regression test, test path analysis (path analysis) and also statistical test T. Data were obtained from responses to questionnaires distributed to the auditors who work in public accounting firm in Central Java. The results of the analysis states that the commitment has a positive and significant effect on job satisfaction auditors. Of the test path analysis can be seen that the relationship between organizational commitment and professional commitment is a direct relationship without motivation as an intervening variable. So if the auditor wants improved job satisfaction, then an auditor must have a strong commitment both to the organization and the profession.Keywords: job satisfaction, commitment, motivation
PERAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI DALAM MEMPREDIKSI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DI INDONESIA: KAJIAN TEORI LEGITIMASI Achmad Badjuri; Jaeni Jaeni; Andi Kartika
Jurnal Bisnis dan Ekonomi Vol 28 No 1 (2021): Vol. 28 No. 1 EDISI MARET 2021
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/jbe.v28i1.8534

Abstract

This study was conducted to examine the effect of profitability and company size with Corporate Social Responsibility as moderation, the object of research used by manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The number of samples selected was 179 observations determined using the purposive sampling method. The analysis technique used is Moderated Regression Analysis. The results of the analysis of this study stated that profitability and firm size had a significant negative effect on tax aggressiveness while for moderating variables Corporate Social Responsibility strengthened profitability and weakened company size towards tax aggressiveness
PENINGKATAN KAPASITAS KEWIRUSAHAAN KOMUNITAS SANGGAR BATIK RAKYAT (SABARA) CABANG GENUK DENGAN SKILL PRODUKSI ECOPRINT Ceacilia Srimindarti; Pancawati Hardiningsih; Moch Irsad; Achmad Badjuri
ABDIMAS UNWAHAS Vol 7, No 1 (2022)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v7i1.6560

Abstract

Seorang wirausaha harus memiliki mindset pengetahuan yang terupdate dalam memahami hal-hal baru yang sedang berkembang untuk menunjang bisnis yang ada. Mindset wirausaha yang dinamis merupakan hal yang krusial untuk meraih kesuksesan dalam bisnis. Komunitas Sanggar batik Rakyat (SABARA) cabang Genuk terdiri gabungan ibu-ibu yang memiliki potensi keterampilan jahit-menjahit, karena sebagian besar pernah bekerja di Garmen di wilayah Demak. Kemampuan dan potensi yang dimiliki masyarakat menjadi sangat tepat dengan membangun kemampuan yang sudah dimiliki dan diarahkan untuk berusaha sendiri menjadi wirausaha baru dengan berbekal kemampuan yang sudah dimiliki. Peningkatan kapasitas kewirausahaan dilakukan dengan memberikan pelatihan, bimbingan teknis dan pendampingan secara berkelanjutan melalui berbagai skill salah satunya membuat kriya tangan di kain dengan teknik Ecoprint dengan harapan dapat dikembangkan untuk membuat produk turunan lain.Kata kunci: Mindset Wirausaha, Sanggar Batik Rakyat (SABARA), Teknik Ecoprint
Determinan terhadap perkembangan UMKM di Kabupaten Pemalang Nurdiana Handayani; Achmad Badjuri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.617 KB) | DOI: 10.32670/fairvalue.v4i12.2014

Abstract

Several factors that support the economic growth of a country, namely the existence of MSMEs. Micro, small and medium enterprises (MSMEs) can open or expand employment opportunities and contribute to economic growth. In addition, MSMEs can ease the task of the state in overcoming poverty and increase per capita income because MSMEs play a major role in the Indonesian economy. This study aims to determine the effect of financial literacy and financial technology (Fintech) on the development of MSMEs in Pemalang Regency. This research uses a qualitative research. The research was conducted in Pemalang Regency. Data sources are primary data with data collection methods, namely direct interviews at the object of research and secondary data support from the Pemalang Regency Diskoperindag. Data analysis used multiple linear regression. The results of the study show that financial literacy has a positive and significant effect on the development of MSMEs in Pemalang Regency. Financial technology (Fintech) related to payments has no effect on the development of MSMEs in Pemalang Regency. Meanwhile, financial technology (Fintech) related to funding has a negative and significant impact on the development of MSMEs in Pemalang Regency.
FAKTOR YANG BERPENGARUH TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI Violeta Aqilla Fanika Putty; Achmad Badjuri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3134

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel pemoderasi. Pengambilan sampel menggunakan metode purposive sampling. Sampel penelitian sebanyak 84 data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019 sampai 2021. Analisis dilakukan dengan bantuan software IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap penghidaran pajak, leverage berpengaruh terhadap penghidaran pajak, pertumbuhan penjualan tidak berpengaruh terhadap penghidaran pajak, ukuran perusahaan mampu memoderasi profitabilitas terhadap penghidaran pajak, ukuran perusahaan tidak mampu memoderasi leverage terhadap penghidaran pajak, ukuran perusahaan tidak mampu memoderasi pertumbuhan penjualan terhadap penghidaran pajak.
Co-Authors 11.05.62.0011 Harlinda Yustika Putri Aris Baskoro Ceacilia Srimindarti Ida Nurhayati Ingrid Nathaniela Jaeni Jaeni Kartika Andi Moch Irsad Noora Fahrunisah Nurdiana Handayani Pancawati Hardiningsih Rr. Tjahjaning Poerwati Sri Sudarsi Violeta Aqilla Fanika Putty