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All Journal Jurnal Akuntansi dan Pajak Jurnal Riset Akuntansi dan Keuangan JURNAL VISIONIDA IKRA-ITH EKONOMIKA JTP - Jurnal Teknologi Pendidikan Jurnal Equity Ekonomi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ilomata International Journal of Management Ilomata International Journal of Management International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Formosa Journal of Sustainable Research (FJSR) Accounting Student Research Journal Jurnal Penelitian Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat
Miftah, Munasiron
Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
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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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
Analisis Financial Distress Perusahaan Properti dan Real Estate Miko Dwi Syahputra; Munasiron Miftah
Accounting Student Research Journal Vol 2 No 1 (2023): ASRJ - Maret 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v2i1.5883

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap financial distress. Pengukuran kinerja keuangan adalah dengan menggunakan rasio likuiditas, leverage, aktivitas, dan profitabilitas. Penelitian ini menggunakan data dari perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia(BEI) periode 2017-2021, dengan jumlah sampel sebanyak 45 perusahaan. Pemilihan sampel pada penelitian ini menggunakan teknik purposive sampling. Alat uji hipotesis yang digunakan adalah analisis regresi logistik menggunakan software E-views 12.0 dan Microsoft Excel 2016 sebagai alat analisis data. Hasil dari penelitian ini adalah (1) likuiditas berpengaruh terhadap financial distress, (2) leverage berpengaruh terhadap financial distress, (3) aktivitas tidak berpengaruh terhadap financial distress, (4) profitabilitas berpengaruh terhadap financial distress.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, ASIMETRI INFORMASI, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nur Ratih Widya Ningrum; Dwi Jaya Kirana; Munasiron Miftah
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of implementing sustainability reports, information asymmetry and financial performance on company value in 36 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research is a type of quantitative research using secondary data in the form of annual reports and company sustainability reports. The Fixed Effect Model (FEM) with panel data regression was used in this study using STATA version 16. Based on the results of the test and analysis, it can be concluded that sustainability reports and information asymmetry do not effect firm value, while financial performance has a significant positive effect on firm value and Control variable, namely company size has a significant negative effect on firm value. The results of this study have implications for investors, regulators and future researchers. Policy makers can use these findings, especially on the application of sustainability reports, information asymmetry and financial performance to increase corporate value in Indonesia.Keywords: Sustainability Reporting, Information Asymmetry, financial performance, Firm Size, and Firm Value
PELATIHAN PELAPORAN KEUANGAN MENGGUNAKAN APLIKASI BERBASIS CLOUD BAGI PELAKU UMKM DI KECAMATAN CIPAYUNG Andy Setiawan; Dewi Darmastuti; Agus Maulana; Munasiron Miftah; Dwi Jaya Kirana
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i2.1584

Abstract

Sektor UMKM merupkan sektor usaha yang sangat membantu perekonomian di masa pandemi Covid-19. Para enterpreneur di sektor UMKM pada umumnya masih kesulitan melakukan pencatatan dan pelaporan keuangan usahanya. Hal ini menjadi salah satu faktor penyebab perkembangan usaha UMKM banyak yang gagal dalam pengembangan usahanya, bahkan sampai ada yang rugi dan menutup usahanya. Kami tim dosen program studi akuntansi UPN Veteran Jakarta bekerjasama dengan Pemerintah Kecamatan Cipayung, Kota Jakarta Timur mengadakan pelatihan kepada para pelaku usaha UMKM yang tergabung dalam komunitas Jakpreneur Jakarta Timur. Pelatihan ini bertujuan untuk memberikan pelatihan kepada peserta agar para peserta dapat melakukan pencatatan dan membuat laporan keuangan usahanya menggunakan aplikasi digital SIAPIK yang dapat diakses melalui handphone. Aplikasi SIAPIK ini adalah aplikasi yang disedikan oleh Bank Indonesia untuk para pengusaha sektor UMKM secara gratis.
PENDAMPINGAN IMPLEMENTASI TINDAK LANJUT PP NO. 23 TAHUN 2018 BAGI PELAKU USAHA BERBENTUK KOPERASI, PERSEKUTUAN KOMANDITER, DAN FIRMA BAGI UMKM DI KECAMATAN CIPAYUNG JAKARTA TIMUR Ekawati Jati Wibawaningsih; Lidya Primta Surbakti; Ratna Hindria Dyah Pita Sari; Munasiron Miftah; Ranti Nugraheni
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i2.1592

Abstract

The purpose of community service activities is to provide assistance for implementation PP No 23 tahun 2018 regarding tax reporting for MSME members. With this assistance, it is hoped that MSME members have knowledge and skill about calculating and reporting taxes for their businesses. With the knowledge and skills of MSMEs, they can calculate how much tax they have to pay, as well as how to report taxation in maintaining the going concern of their business. The training activities were carried out for MSMEs at the Cipayung sub-district office, East Jakarta. The participants of this assistance are members of MSMEs and also Jakpreneur members in East Jakarta District. This assistance is carried out by lecturers from the accounting study program at UPN Veteran Jakarta (UPNVJ) and is also assisted by students UPNVJ.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN RITEL: financial distress, leverage, profitabilitas, ukuran perusahaan, dan logistik Putri Hemas Wijayanti; Munasiron Miftah; Sri Siswantini
Jurnal Visionida Vol. 7 No. 2 (2021): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jvs.v7i2.4458

Abstract

Penulisan ini ialah penelitian kuantitatif memiliki tujuan guna memahami dampak leverage, profitabilitas, serta ukuran perusahaan terhadap financial distress. Data dipakai dalam penenulisan yakni Perusahaan Ritel sebanyak 27 perusahaan terdapat pada Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan data memakai metode non-probabilitiy sampling dengan sampling jenuh, dengan memakai semua anggota populasi dijadikan sebagai sampel. Jenis data dipakai yakni data sekunder. Dalam hipotesis memakai Analisis Regresi Logistik pada software E-Views 10.0 serta memakai Microsoft Excel 2019 dalam analisis data. Variable penelitian yakni leverage yang dinilai memakai Debt to Asset Ratio (DAR), profitabilitas yang dinilai memakai Return On Asset (ROA), dan ukuran perusahaan yang dinilai memakai SIZE. Hasil penelitian menunjukkan bahwa leverage serta ukuran perusahaan tidak berdampak pada financial distress, sedangkan profitabilitas berdampak negatif pada financial distress.
Analisis Pengaruh BUMDES Terhadap Pengembangan Ekonomi Desa di Era Pasca Pandemic Munasiron Miftah; Alfatih S. Manggabarani; Marlina Marlina
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9070

Abstract

The existence of Village-Owned Enterprises (BUMDES) as Strengthening the Village Economy. This village-owned enterprise is one of the institutions engaged in the social and economic fields and as a service provider to the village community mainly regarding the field of business. The research method used in this study is a qualitative research with a descriptive approach, with a focus on research: (1) Management Management of Village-Owned Enterprises (2) Community Income Before and After the Existence of Village-Owned Enterprises (BUMDES) in the Post-Pandemic Era. The result of this study is that the existence of village-owned enterprises is in accordance with the regional regulations of Lebak Banten Regency which is then regulated by the village with village regulations regarding village-owned enterprises.) – 8,215. Because probability (Sig) 0.000 < 0.05 then Ho is Rejected, meaning that there is an influence before and after the existence of BUMDes. Based on the results of the processing, it can be concluded that the existence of BUMDes greatly influences the economic development of the village.
Manajemen Strategis di Bawah Kerangka Kerja ESG: Meningkatkan Keberlanjutan Perusahaan dan Kepercayaan Pemangku Kepentingan Wira Natali Angeline Lumban Gaol; Harry Z Soeratin; Munasiron Miftah
Accounting Student Research Journal Vol 3 No 2 (2024): ASRJ - September 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i2.8384

Abstract

In an era where business sustainability is becoming increasingly important, Strategic Management Under an ESG Framework has become a key focus for many companies. With the increasing awareness of environmental, social, and corporate governance issues, companies around the world are increasingly realizing that their long-term success is not only determined by their financial performance, but also by their impact on the environment and society. In this context, the research aims to explore how the application of ESG principles in strategic management can improve corporate sustainability and strengthen stakeholder trust. The research uses a qualitative method through an analytical descriptive approach, where the theory or basis of discussion is taken from the results of literature studies such as books, articles and relevant journals, by also describing the theories, findings, and other research materials obtained from reference materials as the basis for research activities. This aims to understand the importance of ESG integration for strategic decision making so as to identify new opportunities to create long-term value, reduce risks, and build better relationships with stakeholders.
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 Fentikasari, Christian Devi Harry Z Soeratin Krisnawati, Eka Lidya Primta Surbakti Maria Bernadette Nani Ariani Marlina Marlina Marlina Masripah Miko Dwi Syahputra Nazia Fitria Hamdi Nur Ratih Widya Ningrum Putri Hemas Wijayanti Ranti Nugraheni Ratna Hindria Dyah Pita Sari Rifqiyati Rifqiyati Rosita Putri Cahyawati Sri Siswantini Wira Natali Angeline Lumban Gaol YUDI NUR SUPRIADI