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All Journal Jurnal Akuntansi dan Pajak Jurnal Riset Akuntansi dan Keuangan Profita : Komunikasi Ilmiah dan Perpajakan JURNAL VISIONIDA IKRA-ITH EKONOMIKA JTP - Jurnal Teknologi Pendidikan Ekonomi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ilomata International Journal of Management International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Formosa Journal of Sustainable Research (FJSR) Akuntansiku Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Accounting Student Research Journal Jurnal Penelitian Akuntansi Jurnal Ekonomi dan Bisnis E-Amal: Jurnal Pengabdian Kepada Masyarakat
Munasiron Miftah
Program Studi Akuntansi - S1, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Library & Information Science Mathematics Social Sciences Other

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PENGARUH INDEKS HARGA SAHAM GABUNGAN (IHSG), TINGKAT SUKU BUNGA SBI, DAN NILAI TUKAR TERHADAP UNIT PENYERTAAN REKSADANA Fentikasari, Christian Devi; Miftah, Munasiron
Ekonomi dan Bisnis Vol 1, No 2 (2014): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.931 KB) | DOI: 10.35590/jeb.v1i2.699

Abstract

This study aimed to examine the effect of the Composite Stock Price Index (CSPI), SBI, and Exchange Units of Mutual Funds Against the period 2009-2011. The population in this study is a mutual fund owned Danareksa Mawar Danareksa Investment Management is active in 2009-2011. This study uses secondary data. The data analysis technique used is multiple linear regression equation kuadratterkecil and test hypotheses using t-statistics for testing the partial regression coefficients and F-statistics to test the effect together with a significance level of 5%. It also made the classic assumption test covering normality test, multicollinearity, heteroscedasticity test and autocorrelation test. The results of the study during the years 2009-2011 shows together Composite Stock Price Index (CSPI), Rate Interest Rate, and Exchange Rate Against affect Mutual Fund Units. While the Composite Stock Price Index (CSPI) and the exchange rate has an influence on Mutual Fund Units. But Interest Rates SBI has no influence Mutual Fund Units.
Optimization of HR Education and Training for Village Fund Managers Faizal Marzuki; Alfaith S. Manggabarani; Munasiron Miftah
JTP - Jurnal Teknologi Pendidikan Vol 22 No 2 (2020): Jurnal Teknologi Pendidikan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jtp.v22i2.16398

Abstract

This study aims to describe the optimization of village fund processing to realize the dsa mandini community in the Cileles sub-district of Lebak Banten. The research method used is descriptive with a qualitative approach. The result that will be achieved is to create the concept of a village head apparatus who has a strong will to build his village into a mandini village. The main factor is building human resources and utilizing a friendly and hard-working community culture in people's lives. This is a capital that can be developed by the village head in building his village in mutual cooperation. From the results of this study it was concluded that the head of the village in utilizing village funds, could not be implemented optimally by the village, because the village planning proposal had not been fully approved by the district government which made changes to the village proposal, the change was not necessarily in accordance with the needs of the development his village, as a result village must accept changes even if it is not as expected by the village. Such a change certainly does not allow the village to respond quickly, resulting in delays in receiving village funds and automatically the village development program will be too late. besides the lack of resources (HR) that have the skills needed by the village to go to the village of Mandani.
Analysis of Business Processes and Performance of Manufacturing MSMES in Village Cileles Lebak Banten Alfatih Sikki Manggabarani; Munasiron Miftah; Alfida Alfida
Ilomata International Journal of Management Vol. 2 No. 2 (2021): April 2021
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.643 KB) | DOI: 10.52728/ijjm.v2i2.236

Abstract

Business process analysis is a term that has a broad enough meaning for a.structere of different tactics such as simulation and diagnosis, verification and performance analysis of business processes This study aims to 1)analyze the business processes of manufacturing MSMEs ranging from production processes to marketing 2)How problems and constraints on business performance conditions now and in the future 3) What factors cause fluctuating performance of MSMEs , knowing what problems and constraints arise in the business process of MSMEs , 4) Knowing the size of the performance of MSMEs, analyzing the data and concluding the right problem solutions to improve the business processes of MSMEs and.utilizing information technology more maximally for the business processes of MSMEs. So that in the end, it can increase its income more maximally by itself can contribute to increase the income of rural communities. Considering that the village is still classified as a lagging village. The methods used to answer the problems in this study are Location Quotient Analysis (LQ), Descriptive Analysis, and SWOT Analysis. The result of LQ is known that in Kec.Cileles there are 6 sectors that are the base sector, namely agriculture, mining and quarrying, building, trading, home industry and restaurant, finance rental and corporate services, as well as other services, Then the absorption of labor dominant sector is in the processing industry sector. While swot results are known that the strategy that can be done is to maximize the potential of the industrial sector of holticulture product processing, improve the quality of human resources, and provide specifications on the type of superior products.
PENGARUH INDEKS HARGA SAHAM GABUNGAN (IHSG), TINGKAT SUKU BUNGA SBI, DAN NILAI TUKAR TERHADAP UNIT PENYERTAAN REKSADANA Christian Devi Fentikasari; Munasiron Miftah
Ekonomi dan Bisnis Vol 1, No 2 (2014): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.931 KB) | DOI: 10.35590/jeb.v1i2.699

Abstract

This study aimed to examine the effect of the Composite Stock Price Index (CSPI), SBI, and Exchange Units of Mutual Funds Against the period 2009-2011. The population in this study is a mutual fund owned Danareksa Mawar Danareksa Investment Management is active in 2009-2011. This study uses secondary data. The data analysis technique used is multiple linear regression equation kuadratterkecil and test hypotheses using t-statistics for testing the partial regression coefficients and F-statistics to test the effect together with a significance level of 5%. It also made the classic assumption test covering normality test, multicollinearity, heteroscedasticity test and autocorrelation test. The results of the study during the years 2009-2011 shows together Composite Stock Price Index (CSPI), Rate Interest Rate, and Exchange Rate Against affect Mutual Fund Units. While the Composite Stock Price Index (CSPI) and the exchange rate has an influence on Mutual Fund Units. But Interest Rates SBI has no influence Mutual Fund Units.
Determinants of Financial Performance on Firm Value in Index Lq 45 Companies Desmon Immanuel Paulus; Munasiron Miftah
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 2 No. 1 (2022): | February | International Journal of Business, Technology and Organizational B
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v2i1.178

Abstract

This study aims to measure the effect of Liquidity (CR), Profitability (ROA) and Solvency (DER) on Firm Value (PBV) on the LQ 45 company index for the 2018 - 2020 period. The data used in this study were obtained from company annual report data that have been audited and published. In this study the population is companies listed on the Indonesia Stock Exchange (IDX). The sample is the LQ 45 company index listed on the IDX for the 2018 - 2020 observation period with a purposive sampling sampling technique so that a sample of 22 companies is obtained. This study analyzes the data using the panel data regression analysis method using the e-views version 12 software.
Pengaruh Pajak, Multinasionalitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing Rifqiyati Rifqiyati; Masripah Masripah; Munasiron Miftah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.214

Abstract

Purpose: This research aimed to determine the effect of taxes, multinationality, and tunneling incentive on the decision on transfer pricing in non-financial sector companies. Research methodology: This research uses quantitative research methods. Testing the hypothesis used multiple linear regression analysis with panel data on Stata 16.0. The population is non-financial sector companies listed on the IDX in 2017-2019. This research has a sample of 53 companies. Results: Based on the results of data analysis, it can be concluded that (1) taxes has a positive and significant effect on the decision on transfer pricing, (2) multinationality has a positive and significant effect on the decision on transfer pricing, (3) tunneling incentive has no effect on the decision on transfer pricing. Limitations: This limitation of research is the number of samples used in this research due to many companies that do not meet the established criteria. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors and creditors in making decisions.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Bank Umum Di Bursa Efek Indonesia Nazia Fitria Hamdi; Dahlia Br Pinem; Munasiron Miftah
IKRAITH-EKONOMIKA Vol 4 No 3 (2021): IKRAITH-EKONOMIKA No 3 Vol 4 November 2021
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (955.814 KB)

Abstract

Penelitian ini termasuk ke dalam penelitian kuantitatif dengan tujuan untuk mencaritahu apakah terdapat pengaruh dari faktor internal dan eksternal, yaitu likuiditas, efisiensioperasional, ukuran bank, dan suku bunga terhadap kinerja keuangan. Objek yang dipilihpada penelitian ini adalah bank umum konvensional yang terdaftar di Bursa Efek Indonesiadengan menggunakan sampel sejumlah 29 bank selama periode 2018 – 2020. Hipotesisdalam penelitian ini diuji dengan tingkat signifikansi sebesar 5%, mempergunakan MetodeAnalisis Regresi Data Panel dengan program komputer E-Views 9. Hasil yang ditemukandari penelitian ini ialah (1) tidak terdapat pengaruh antara likuiditas dengan kinerjakeuangan, (2) terdapat pengaruh antara efisiensi operasional dengan kinerja keuangan, (3)tidak terdapat pengaruh antara ukuran bank terhadap kinerja keuangan, serta (4) terdapatpengaruh antara suku bunga dengan kinerja keuangan.
PENGARUH VOLATILITAS LABA, KEBIJAKAN DIVIDEN, DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM IDX30 Rosita Putri Cahyawati; Munasiron Miftah
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.44213

Abstract

This quantitative research is intended to find out the effect of earnings volatility, dividend policy, and leverage on stock price volatility. The population is the IDX30 index company on the Indonesia Stock Exchange from 2012 to 2019. The sampling method used when conducting the research is non-probability sampling with a saturated sample so that a total sample of 30 companies is obtained. Data analysis used the Microsoft Office Excel 2019 computer program and the E-Views 11 program with a significance level of 0.05 or 5%, then the method used for hypothesis testing was the panel data regression analysis method. The results of the test are (1) there is an effect between earnings volatility and stock price volatility, (2) there is an influence between dividend policy and stock price volatility, (3) there is an influence between leverage and stock price volatility.Keywords. Dividend Policy; Earnings Volatility; Leverage; Stock Price Volatility
A Review of Income Smoothing through Company Size, Profitability, and Managerial Ownership Munasiron Miftah; Fanny Dwi Oktaviani; Yudi Nur Supriadi
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 3 No. 3 (2023): June | International Journal of Business, Technology and Organizational Behavio
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v3i3.278

Abstract

This study was conducted to test empirically the effect of firm size, profitability, and managerial ownership on income smoothing with firm age and leverage as control variables. Income smoothing is proxied using the Eckel index. This research is a quantitative research and the objects in this research are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. Selection of sample criteria was carried out by purposive sampling technique with predetermined criteria and obtained data of 282 samples obtained from 94 companies. Testing the hypothesis in this study used multiple linear regression analysis with the help of STATA software version 16. The results of this study indicate that 1) company size has no effect on income smoothing; 2) profitability has no effect on income smoothing; and 3) managerial ownership has no effect on income smoothing. Keywords: income smoothing; Company Size; Profitability; Managerial ownership.
Comparative Analysis of Financial Performance Before and After Mergers and Acquisitions in Companies Listed on the Indonesia Stock Exchange Dahlia Pinem; Munasiron Miftah; Bernadin Dwi; Marlina; Nani Ariani
Formosa Journal of Sustainable Research Vol. 2 No. 9 (2023): September, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v2i9.5873

Abstract

The objective of This study will look at the variations in financial performance between businesses before and after mergers and acquisitions in businesses listed on the Indonesia Stock Exchange during the period of 2019-2021. The sample size used in this research is 18 companies selected through purposive sampling approach. The analysis techniques employed are the Wilcoxon Signed-Rank Test and the Paired Sample t-Test. Liquidity, solvency, and profitability are used as variables in this research. The results of this study show that that there are no significant differences in the current ratio, debt to equity ratio, and return on equity of companies before and after the merger and acquisition
Co-Authors Agus Maulana Alfaith S. Manggabarani Alfatih S. Manggabarani Alfatih S. Manggabarani Alfida Alfida Andy Setiawan Bernadin Dwi M Christian Devi Fentikasari Dahlia Pinem Desmon Immanuel Paulus Dewi Darmastuti DWI JAYA KIRANA Dwi Jaya Kirana Ekawati Jati Wibawaningsih Faizal Marzuki Fanny Dwi Oktaviani Febryanto Yudha Wijaya Fentikasari, Christian Devi Harry Z. Soeratin Harry Z. Soeratin Helinita Sapitri Husnah Nur Laela Ermaya Krisnawati, Eka Lidya Primta Surbakti Lingga Sekar Arum Maharani Prasti Amira Maria Bernadette Nani Ariani Marlina Marlina Marlina Masripah Miko Dwi Syahputra Muhammad Daffa Nazia Fitria Hamdi Nazira Nazira Nur Ratih Widya Ningrum Putri Hemas Wijayanti Ranti Nugraheni Ratna Hindria Dyah Pita Sari Rifqiyati Rifqiyati Rosita Putri Cahyawati Siti Rachellia Imani Sri Siswantini Yudi Nur Supriadi YUDI NUR SUPRIADI