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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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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.
Factors Affecting Earning Management Munasiron Miftah; Muhammad Daffa; Yudi Nur Supriadi
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 5 No. 1 (2025): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v5i1.365

Abstract

This study aims to examine the factors that affect profit management practices in 49 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach by utilizing secondary data in the form of annual company reports. The analysis was carried out using the Fixed Effect Model (FEM) on the regression of panel data processed through STATA version 17 software. The results of testing and analysis show that financial distress has a negative effect on profit management, while leverage has a positive influence, while company size has no significant influence on profit management.
Transformasi Digital dan Inklusi Keuangan untuk Usaha Ultra Mikro: Tinjauan Literatur tentang Pemberdayaan PT PNM Helinita Sapitri; Nazira Nazira; Harry Z. Soeratin; Munasiron Miftah
Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): Juni 2026
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v5i2.16111

Abstract

The acceleration of digital transformation in the Indonesian financial sector has not yet reached the ultra-micro business (UMi) segment evenly due to low digital literacy. This study aims to analyze the impact of digital transformation on financial inclusion and UMi business performance, and to map technical barriers using the Systematic Literature Review (SLR) method of 15 reputable journals (2021–2026). Key findings indicate that digital literacy and accessibility of digital financial platforms are the most significant variables driving UMi business performance compared to device ownership alone. Digital financial inclusion has been shown to mediate this relationship, but there is an empirical gap in the risk of suboptimal digital management. The empowerment strategy at PT PNM faces the challenge of losing the human touch, necessitating a transformation of the role of facilitators into digital agents. This study concludes that strengthening literacy and transparent technology is crucial for customer economic resilience. Akselerasi transformasi digital di sektor keuangan Indonesia belum menjangkau segmen usaha ultra-mikro (UMi) secara merata akibat rendahnya literasi digital. Penelitian ini bertujuan menganalisis dampak transformasi digital terhadap inklusi keuangan dan kinerja usaha UMi, serta memetakan hambatan teknis melalui metode Systematic Literature Review (SLR) terhadap 15 jurnal bereputasi (2021–2026). Temuan utama menunjukkan bahwa literasi digital dan aksesibilitas platform keuangan digital merupakan variabel paling signifikan yang mendorong kinerja usaha UMi dibandingkan sekadar kepemilikan perangkat. Inklusi keuangan digital terbukti memediasi hubungan ini, namun terdapat empirical gap pada manajemen risiko digital yang belum optimal. Strategi pemberdayaan pada PT PNM menghadapi tantangan berupa risiko hilangnya human touch, sehingga diperlukan transformasi peran pendamping menjadi agen digital. Kajian ini menyimpulkan bahwa penguatan literasi dan teknologi transparan sangat krusial bagi ketahanan ekonomi nasabah.
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): International Journal of Business, Technology, and Organizational Behavior (IJB
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.
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): International Journal of Business, Technology, and Organizational Behavior (IJB
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.
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