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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Akbis: Media Riset Akuntansi dan Bisnis Journal of International Conference Proceedings
Heryana, Toni
Universitas Pendidikan Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Journal : Jurnal ASET (Akuntansi Riset)

 1 
ANALISIS KINERJA INVESTASI SAHAM, OBLIGASI DAN REKSADANA BERDASRKAN METODE SHARPE PADA PERUSAHAAN ASURANSI X Heryana, Toni
Jurnal ASET (Akuntansi Riset) Vol 3, No 2 (2011): Jurnal Aset (Akuntansi Riset). Juli-Desember 2011
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v3i2.10071

Abstract

ANALISIS KINERJA INVESTASI SAHAM, OBLIGASI DAN REKSADANA BERDASRKAN METODE SHARPE PADA PERUSAHAAN ASURANSI X
PENGARUH STRUKTUR MODAL TERHADAP TINGKAT SOLVABILITAS Heryana, Toni
Jurnal ASET (Akuntansi Riset) Vol 1, No 2 (2009): Jurnal Aset (Akuntansi Riset). Juli-Desember 2009
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v1i2.9926

Abstract

PENGARUH STRUKTUR MODAL TERHADAP TINGKAT SOLVABILITAS
PENGARUH BIAYA BUNGA TERHADAP PENDAPATAN BUNGA DAN IMPLIKASINYA TERHADAP LIKUIDITAS Heryana, Toni
Jurnal ASET (Akuntansi Riset) Vol 2, No 2 (2010): Jurnal Aset (Akuntansi Riset). Juli-Desember 2010
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v2i2.10013

Abstract

PENGARUH BIAYA BUNGA TERHADAP PENDAPATAN BUNGA DAN IMPLIKASINYA TERHADAP LIKUIDITAS
ANALISIS INTERAKSI PENERIMAAN DANA ALOKASI UMUM, PENERIMAAN PENDAPATAN ASLI DAERAH DANALOKASI BELANJA MODAL(STUDI PADA PEMERINTAH PROVINSI DI INDONESIA TAHUN 2001-2014) Purniati, Anies; Heryana, Toni
Jurnal ASET (Akuntansi Riset) Vol 8, No 1 (2016): Jurnal Aset (Akuntansi Riset). Januari-Juni 2016
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v8i1.4018

Abstract

Abstract. This study aims to determine whether there is a reciprocal or reciprocal relationship between General Allocation Fund Receipts, Local Income Receipts and Capital Expenditure Allocation of Provincial Government Year 2001-2014. This research is a research time series data and using descriptive method to test and provide a picture of the relationship these three variables. Based on the result of data analysis using VAR method with Granger Causality test at 5% significance level with the help of Eviews 9.5, showing the result that there is no reciprocal or reciprocal relationship between the three variables tested, either the relationship between DAU and Capital Expenditure, PAD with Capital Expenditure as well as the relationship between PAD and DAUKeywords: general allocation funds; local original income; and capital expendituresAbstrak. Penelitian ini bertujuan untuk mengetahui ada tidaknya hubungan timbal balik atau resiprokal antara Penerimaan Dana Alokasi Umum, Penerimaan Pendapatan Asli Daerah dan Alokasi Belanja Modal Pemerintah Provinsi Tahun 2001-2014.Penelitian ini merupakan penelitian data time series dan menggunakan metode desriptif untuk menguji dan memberikan gambaran hubungan ketiga variabel tersebut. Berdasarkan hasil analisis data menggunakan metode VAR dengan pengujian Granger Causality pada tingkat signifikasi 5% dengan bantuan Eviews 9.5, menunjukan hasil bahwa tidak terdapat hubungan timbal balik atau resiprokal diantara ketiga variabel yang diuji, baik itu hubungan antara DAU dan Belanja Modal, PAD dengan Belanja Modal maupun hubungan antara PAD dan DAU.Kata Kunci: dana alokasi umum; pendapatan asli daerah; dan belanja modal.
PENGARUH AUDIT INTERNAL TERHADAP GOOD CORPORATE GOVERNANCE PADA BUMN Heryana, Toni
Jurnal ASET (Akuntansi Riset) Vol 4, No 2 (2012): Jurnal Aset (Akuntansi Riset). Juli-Desember 2012
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v4i2.10097

Abstract

PENGARUH AUDIT INTERNAL TERHADAP GOOD CORPORATE GOVERNANCE PADA BUMN
DIRECTORS DIVERSITY, BUSINESS STRATEGY, SALES GROWTH ON TAX AVOIDANCE Toni Heryana; Delina Herdian Septiani; Nugraha Nugraha
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.52900

Abstract

The Covid-19 pandemic has affected the growth of world trade, including Indonesia. The decreases in the Indonesian economy has made the performance of tax revenue has not been optimally. This study aims to analyze the effect of directors diversity, business strategy, sales growth on tax avoidance. This study is a descriptive and verification study with a quantitative approach. This study used all companies that are included in the healthcare sector and the telecommunications sector listed on the IDX as population. The sample in this study amounted to 80 companies with secondary data obtained from the IDX website and their respective company websites consisting of annual reports and financial statements for 2018-2021. The data analysis technique used is the PLS-SEM path equation model with SmartPLS 3.2.8. The results of the study found that: 1) the directors diversity have an effect on tax avoidance, while sales growth and business strategy have no effect on tax avoidance; 2) the directors diversity have an effect on business strategy; 3) business strategy and directors diversity have an effect on sales growth; 5) directors diversity have an effect on sales growth through business strategy; 6) directors diversity have not effect on tax avoidance through business strategy; 7) business strategy have not effect on tax avoidance through sales growth. This study has limitations in data, but compared to other studies, the results of this study are more updated and carried out in two different sectors than previous studies.
Co-Authors A.A. Ketut Agung Cahyawan W Ali Djamhuri Andriana, Denny Arim, Arim Aristanti Widyaningsih Delina Herdian Septiani Disman Disman Febriani, Devi Ikin Solikin Indah Fitriani Indi Nur Fajriani Maya Sari Muhammad Yusuf Nabilah Adzhani Nono Supriatna Nugraha Nugraha Nugraha Nugraha Nurlaela, Fitri Purniati, Anies Rozmita Dewi Yuniarti, Rozmita Dewi Saputra, Cahya Annaas Sartono Rahman, Ano Umar Faruk