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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Pengabdian Al-Ikhlas KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi West Science Accounting and Finance Jurnal Pengabdian Eksplorasi Humaniora Jurnal Akuntansi JIMEK
Andani, Mega
Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH DEBT COVENANT, TUNNELING INCENTIVE DAN FIRM SIZE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR Andani, Mega; Saputra, Indra; Hikmayanti, Hikmayanti
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 No.1 Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i1.480

Abstract

Abstract, The aim of this research is to examine the influence of the debt covenant, tunneling incentive, and firm size on the company's decision to conduct transfer pricing in manufacturing companies. This research uses quantitative methods. The research population consists of manufacturing companies listed on the Indonesian stock exchange in 2019–2022. The research sample used a purposive sampling technique with a total sample of 11 companies. Logistic regression analysis is used in this research. The results of this research show that company size influences the company's decision to carry out transfer pricing, while the debt covenant and tunneling incentive do not influence the company's decision to carry out transfer pricing in manufacturing companies.
The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia Nugrahanti, Trinandari Prasetyo; Sudarmanto, Eko; Andani, Mega; Judijanto, Loso
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.370

Abstract

This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Auditor Independence, and Financial Reporting Transparency are associated with enhanced Internal Control Effectiveness. The model fit assessment confirms the adequacy of the proposed structural equation model in capturing the observed covariance structure. The explained variance in Internal Control Effectiveness highlights the substantial impact of these governance elements. These findings offer valuable insights for stakeholders and policymakers seeking to fortify corporate governance practices in the Indonesian business landscape.
PENERAPAN SUSTAINABILITY DALAM KEARIFAN LOKAL WAJA SAMPAI KEPUTING PADA RUMAH JAHIT NAURA Andani, Mega; Handriano, Rory; Hanifah, Hanifah; Hakim, Oktavia Ramadhani; Niha, Khoirun
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 11, No 3 (2025): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/jpaiuniska.v11i3.21378

Abstract

Tujuan kegiatan yaitu Penerapan Sustainability Dalam Kearifan Lokal Waja Sampai Keputing Pada Rumah Jahit Naura yang mendukung SDGs dengan membuka peluang usaha dan lapangan kerja bagi perempuan, mengurangi kemiskinan, meningkatkan kemandirian ekonomi, serta mengelola limbah tekstil secara berkelanjutan sesuai kearifan lokal waja sampai kaputing. Metode Pelaksanaan meliputi tahapan persiapan dengan koordinasi, pelatihan (produksi, manajemen usaha, pemasaran), penerapan teknologi (mesin obras 4 benang dan media sosial), serta pendampingan dan evaluasi. Permasalahan yang dihadapi terdiri dari aspek produksi, manajemen usaha, dan pemasaran. Pendanaan kegiatan dari kemdiktisaintek. Hasil kegiatan pengabdian ini adanya hibah penambahan alat produksi yaitu mesin obras 4 benang, peningkatan literasi aspek produksi, manajemen usaha, dan pemasaran. Selain itu peningkatan orderan dari berbahan kaos, penambahan karyawan tidak tetap (freelance), tertib administrasi usaha, pemasaran lebih luas dengan konten yang konsisten dan peningkatan followers instagram, serta memiliki website untuk promosi lebih luas. Luaran kegiatan pengabdian ini publikasi melalui youtube institusi kampus, poster, publikasi jurnal serta telah dibuatkan draft untuk publikasi media massa (berita).
PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO (DER) DAN RETURN ON ASSETS (ROA) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN Indra Saputra; Mega Andani; Halimatus Sa'diah
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.511

Abstract

This study aims to empirically prove the effect of company size, Debt to Equty Ratio (DER), and Return On Assets (ROA) on earnings management in manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange in 2019-2022. The analysis method used in this study is to use multiple linear regression analysis methods using the SPSS Version 26 software statistical analysis tool. The conclusion of this study is that partially company size has no effect on earnings management, Debt to Equity Ratio (DER) affects earnings management and Return On Assets (ROA) has no effect on earnings management. While simultaneously company size, Debt to Assets Ratio (DAR), and Return On Assets (ROA) effect on earnings management.
PENGARUH KOMISARIS INDEPENDEN, RETURN ON ASSETS (ROA) DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Gusti Deni As’yami Rahman; Mega Andani; Elma Abnaina
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i1.570

Abstract

The research aims to analyze the Influence of Independent Commissioners, Return on Assets (RoA) and Political Connections on Tax Avoidance. The research method used is quantitative. The population to be used in this study is the oil, gas and natural gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research sample was 12 companies. The analysis used multiple linear regression. The results of this study indicate that the Independent Commissioner Variable has no effect on tax avoidance, Return on Assets (ROA) has a negative effect, and Political Connections has a positive effect on tax avoidance.
PENGARUH EARNING PER SHARE DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN Rakhmi Ridhawati; Mega Andani; Hanifah Hanifah
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2537

Abstract

This study investigates the influence of Earnings Per Share (EPS) and firm size on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The research focuses on how earnings per share and firm size influence the stock prices of banking companies. The research method employed is quantitative. Analysis was conducted through hypothesis testing using multiple linear regression. The empirical findings reveal that EPS exerts a significant positive impact on stock prices. However, the results indicate that firm size does not substantially affect the stock performance of the surveyed banking institutions for the period 2022 to 2024. Keywords: Earnings Per Share (EPS), firm size, stock price
PENGARUH DEBT TO ASSET RATIO DAN CURRENT RATIO TERHADAP RETURN ON EQUITY PADA PERUSAHAAN EKONOMI KREATIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Ashraf Fadillah Adam; Soedjatmiko Soedjatmiko; Mega Andani
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 19 No 1 (2026): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.19 No. 1, Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v19i1.626

Abstract

This study examines the effect of Debt to Asset Ratio (DAR) and Current Ratio (CR) on Return on Equity (ROE) of creative economy companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative method was employed. Purposive sampling was used to select a sample of 34 companies over three periods, resulting in 102 units of observation. Data were tabulated and analyzed using SPSS software (version 27.00 for Windows) through descriptive statistics, classical assumption tests, and multiple linear regression, with the autocorrelation problem corrected using the Cochrane–Orcutt procedure. The results demonstrate that Debt to Asset Ratio and Current Ratio each have a significant negative partial effect on Return on Equity, with significance values of 0.000 and 0.003, respectively. Collectively, both variables also exert a significant effect, with a significance value of 0.000. The Adjusted R-squared value is 13.8%. The study concludes that Debt to Asset Ratio and Current Ratio negatively influence Return on Equity, both individually and simultaneously, on creative economy companies listed on the Indonesia Stock Exchange.
Kecurangan Laporan Keuangan: Profitabilitas, Ukuran Perusahaan, Opportunity pada Perusahaan Sub Sektor Property dan Real Estate Mega Andani; Indra Saputra; Hanifah Hanifah; Ahmad sulthon Nasyir
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 3 (2024): November : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i3.6942

Abstract

The purpose of this study is to analyze the effect of Profitability (X1), Company Size (X2), Opportunity (X3) on Financial Report Fraud in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022.The research method used is quantitative. The population of the study was 70 Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022. The research sample used 14 companies based on purposive sampling. Profitability is proxied by Return On Asset, Company Size, Opportunity, Financial Report Fraud is proxied by Earning management. Regression analysis uses logistic regression.The results of the study indicate that profitability has no effect on financial statement fraud. The variables Company Size and Opportunity have a negative effect on financial statement fraud. In the Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022.
Co-Authors Ahmad sulthon Nasyir Ashraf Fadillah Adam Desi Sawaluna Eko Sudarmanto Elma Abnaina Elma Abnaina Gusti Deni As’yami Rahman Hakim, Oktavia Ramadhani Halimatus Sa'diah Handriano, Rory hanifah hanifah Hanifah Hanifah Hanifah Hanifah Hikmayanti, Hikmayanti Iin Parlina Indra Saputra Indra Saputra Indra Saputra Jadidah Jadidah Judijanto, Loso Loso Judijanto Mellani Yuliastina Netty Nurhayati Niha, Khoirun Novita Weningtyas Respati Rakhmi Ridhawati Rakhmi Ridhawati Rini Susanti and Zainuddin Rusmanto Rusmanto Sarwani Sarwani Soedjatmiko Soedjatmiko Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti