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All Journal Jurnal Ekonomi : Journal of Economic LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga JURNAL LENTERA BISNIS ACCOUNTHIK : Journal of Accounting and Finance HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis International Journal of Zakat (IJAZ) Community Engagement and Emergence Journal (CEEJ) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Journal of Social Science Jurnal Cafetaria Abdimisi AKSELERASI: Jurnal Ilmiah Nasional Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan JURNAL ILMIAH GLOBAL EDUCATION Al-Muamalat : Jurnal Ekonomi Syariah El-Qish: Journal of Islamic Economics Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Manajemen Bisnis Kewirausahaan Journal of Governance, Taxation, and Auditing International Journal of Entrepreneurship and Business Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Best Journal of Administration and Management Intelektual : Jurnal Penelitian Dosen Akuntansi Journal of Social Science Journal of Management and Creative Business BULLET : Jurnal Multidisiplin Ilmu MULTIPLE: Journal of Global and Multidisciplinary Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Global RESLAJ: Religion Education Social Laa Roiba Journal JER Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Al-Risalah Jurnal Studi Agama dan Pemikiran Islam As-Syirkah: Islamic Economic & Financial Journal Jurnal Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Simki Economic

Wahyudi, Ickhsanto

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Author-ID : 1267103

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Influence of Debt to Equity Ratio (DER), Return on Assets (ROA) and Company Size on Profit Growth Dwi Joko Siswanto; Faschruella Maudhiky; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i6.486

This research was conducted to analyze the effect of Debt to Equity Ratio (DER), Return on Assets (ROA) and Firm Size on Profit Growth in Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2019 either partially or simultaneously. The sampling method is purposive sampling. The number of samples used in this study were 9 transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a total sample of 32 data. The type of data is secondary data sourced from financial report data and annual reports. The data analysis method used is multiple linear regression analysis. The findings of this study are based on the results of the t test, it can be concluded that partially DER and firm size have no significant effect on profit growth in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2016-2019 . Partially ROA has a significant effect on profit growth in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2016-2019. And based on the results of the F test, it is concluded that DER, ROA and firm size simultaneously have a significant effect on profit growth in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2016-2019.

THE EFFECT OF COMPANY SIZE, PROFITABILITY, AUDIT COMMITTEE ON AUDIT DELAY WITH PUBLIC ACCOUNTING FIRM SIZE AS MODERATING VARIABLES Nadira Reskika; Ickhsanto Wahyudi
Hirarki : Jurnal Ilmiah Manajemen dan Bisnis Vol. 3 No. 3 (2021): Hirarki : Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Program Studi Manajemen Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/hirarki.v3i3.1430

This study aims to determine the effect of firm size, profitability, audit committee on audit delay with public accounting firms as moderation in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling with the number of samples used as many as 25 companies with an observation period of 2018-2020. This research uses multiple linear regression analysis method. Based on the results of the data processing shows that the size of the company is not significant to audit delay. Profitability has no and no significant effect on audit delay. The audit committee is significant to the delay audit. The size of the public accounting firm cannot moderate the effect of firm size on audit delay and is not significant. The size of the public accounting firm cannot moderate the effect of profitability on audit delay and is not significant. The size of the public accounting firm can moderate the effect of the audit committee on audit delay and is significant. Key Word: audit delay, firm size, profitability, audit committee, public accounting firm size

EKONOMI ISLAM, INDEKS KEBAHAGIAAN MAQASHID SYARIAH DAN INDEKS KOTA ISLAM Dwi Joko Siswanto; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.810

This study looks for relevance between Islamic economics, maqashid sharia, happiness index, and Islamic index. The writing method uses discourse analysis as a reading tool to interpret the discourse discussed. The results of this study indicate that the goal of the economy is well-being, which is not only based on material values. have similarities between the Islamic index, happiness and maqashid sharia. Likewise, there is a crucial aspect of the monotheistic view which is inherent in Islam which is not reflected in the happiness and islamicity index. This approach can therefore serve as a productive dialogue to address the common challenges posed by the global market economy and propose more ethical forms of market organizations and institutions, such as employee-owned enterprises and cooperatives. This dialogue can encourage the revival of the non-profit sector and encourage critical introspection of the economy, the Islamic banking and finance industry. Finally, collaborative efforts are needed to transform this model into an Islamic welfare index as a tool for policy makers and as a goal of national and regional cooperation, particularly between Islamic countries.

Manajemen Risiko Perbankan Syariah: Manajemen Risiko Perbankan Syariah Dimas Kenn Syahrir; Ickhsanto Wahyudi; Santi Susanti; Darwant Darwant; Ibnu Qizam
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1382

Nowaday, the development of sharia banking on a global scale is increasing rapidly marked by major advances in muamalah issues due to the emergence of the desire of the majority of Muslims to practice Islam in a comprehensive manner, including in the field of Islamic economics, especially sharia banking. In carrying out its operational activities, sharia banks must implement sharia principles so that a good regulatory framework is needed in order to create a good environment for the growth and development of the sharia banking industry and the stability of the financial sector as a whole. The effectivity of risk management in Islamic banks needs special attention because there are many complex issues that need to be better understood, especially related to the nature of the specific risks faced by Islamic banks simultaneously related to the ways and methods of Islamic financing through the use of a combination of methods and contracts that are permissible related issues regarding returns or PLS (profit loss sharing) and non-PLS so that this paper will raise a number of issues in risk measurement, recognition, collateral adequacy and others. Therefore, this paper aims to discuss various solutions, innovations and appropriate adjustments from the aspect of risk management related to the special characteristics of Islamic financial products and services in Islamic banking.

Pengaruh Profitabilitas dan Struktur Modal terhadap Penggelapan Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi Leonardo Leonardo; Ickhsanto Wahyudi
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 5 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jiip.v6i5.1745

Penelitian ini bertujuan untuk mengetahui apakah profitabilitas dan struktur modal berpengaruh terhadap terjadinya penggelapan pajak, dengan ukuran perusahaan sebagai variabel moderasi. Objek penelitian dilakukan pada perusahaan sektor energi yang tercatat pada Bursa Efek Indonesia tahun 2019 – 2021. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 93 data sekunder berupa laporan keuangan tahunan dan informasi data keuangan lainnya yang diolah berdasarkan kriteria untuk periode tahun buku tersebut. Pengamatan data penelitian dilakukan pada periode November 2022 sampai dengan Januari 2023 pada website www.idx.co.id. Hasil penelitian dan uji statistik deskriptif dengan menggunakan perhitungan ETR (Effective Tax Rate) menunjukkan bahwa profitabilitas dan struktur modal secara simultan berpengaruh signifikan terhadap penggelapan pajak. Secara parsial dari uji variabel independen, hasil penelitian menunjukkan variabel struktur modal berpengaruh positif signifikan terhadap penggelapan pajak dengan nilai p-value Sig 0,033 (nilai probabilitas kurang dari Sig 0,05) dan variabel moderasi ukuran perusahaan terbukti dapat melemahkan pengaruh positif dari struktur modal terhadap penggelapan pajak dengan nilai p-value Sig 0,024. Sedangkan variabel profitabilitas tidak berpengaruh positif signifikan terhadap penggelapan pajak dengan nilai p-value Sig 0,442 (nilai probabilitas lebih dari Sig 0,05) dan variabel moderasi ukuran perusahaan terbukti tidak dapat melemahkan pengaruh positif dari profitabilitas terhadap penggelapan pajak dengan nilai p-value Sig 0.099.

Analysis of Factors Affecting the Export of Batik in Indonesia Dwi Joko Siswanto; Erlyn Shukma Dewi; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

This study aims to determine whether the exchange rate, GDP, and inflation affect Batik exports in Indonesia. The data used in this study are secondary time series data from 2010-2020. The data used were obtained from the Ministry of Industry, the Central Bureau of Statistics, and Bank Indonesia. This type of research is associative research using quantitative methods. The test is carried out using the help of statistical software Eviews 10. The analysis method used is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the Exchange Rate variable has a positive but insignificant effect on Indonesian Batik Exports. The GDP variable has a negative and significant effect on Indonesian Batik Exports. The Inflation variable has a positive and significant effect on Indonesian Batik Exports for the period 2010-2020. Exchange Rate, GDP, and Inflation simultaneously have a significant effect on Indonesian Batik Exports. The coefficient of determination is 0.551197, which means that the independent variables exchange rate, GDP, and inflation affect 55.11% of the dependent variable Batik exports in Indonesia.

Analysis of Factors Affecting Essentials Oil Export to United States in Central Java Province, 1990-2019 Dwi Joko Siswanto; Rafida Rafsanjani; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

This study aims to determine the factors that influence essential oil exports to the United States from Central Java Province. The independent variables contained in this study are the export price of essential oil in Central Java Province, the exchange rate, the GDP importing country (U.S.). In contrast, the dependent variable is the volume of essential oil exports in Central Java Province. This type of research is a descriptive study with a quantitative approach. The data used in this study are annual time series data from 1990-2019 with 30 data. This research is conduct through the official website to obtain research data, including the Central Bureau of Statistics, the Ministry of Trade of Indonesia, Bank Indonesia, and various other sources. Data analysis in this study using multiple linear regression analysis. In the simultaneous test results (F-test), the variable export price of essential oil in Central Java Province, exchange rate, GDP Importing Country (U.S.) simultaneously has a significant effect on the volume of essential oil exports in Central Java Province. In the partial test results (t-test), the variable GDP importing country (U.S.) partially affects the dependent variable. Meanwhile, the export price of essential oil in Central Java province and variable the partial test of the exchange rate has no significant impact on the dependent variable.

The Effect of Production Planning and Quality Control on The Final Product Dwi Joko Siswanto; Diana Aulia Nuroktavia; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

The purpose of this study was to determine the quality of products in furniture manufacturing companies, in fact, there are always defective products in the production process in the field. In order to achieve a quality final result, continuous planning and control must be carried out using the Quality Control Circle method. The sample taken in this study is the monthly report data available at PT Hema Medhajaya for the 2017-2019 period with a total sample size of 36. The statistical method used is multiple linear regression with calculations through SPSS version 25. The results of this study show that Production Quality Planning has a coefficient value. β regression of -0.189 with a tcount of -23.988 and a significance level of 0.000 <0.05, it can be concluded that production quality planning has a negative and significant effect on the final product. And quality control has a positive and significant effect on the final product result marked with a significance level of 0.000 <0.05 and a regression coefficient value β2 of 2.493. the results of the simultaneous significance test (Test F) in this study. The results obtained are in the form of Fcount of 323,988 and a significance value of 0.000 <0.05. So it can be concluded that the variables of the Effect of Quality Planning and Quality Control together have a significant effect on the Final Production Result at the Furniture company at PT Hema Medhajaya.

Pengaruh Profitabilitas, Pertumbuhan Penjualan, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance Arumtyas Safitri; Ickhsanto Wahyudi
BULLET : Jurnal Multidisiplin Ilmu Vol. 1 No. 04 (2022): BULLET : Jurnal Multidisiplin Ilmu ( Agustus-September)
Publisher : CV. Multi Kreasi Media

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

This study aims to determine the effect of Profitability, Sales Growth, Capital Intensity, and Company Size against Tax Avoidance on retail companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period, both partially and simultaneously. In this study, the independent variables used are Profitability proxied by the Return on Equity (ROE), Sales Growth, Capital Intensity, and Company Sizewith Ln (Total Assets) and the dependent variable Tax Avoidance. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research samples were 9 retail companies with a research period of 4 years to produce 36 samples obtained by purposive sampling technique. The data analysis method used is multiple regression analysis with SPSS. The results showed that the variables of Profitability, Sales Growth, Capital Intensity, and Company Size influence on each other simultaneously. Partially, Profitability variables have effect on Tax Avoidance, partially Sales Growth, Capital Intensity, and Company size no effect on Tax Avoidance.

Co-Authors Abdul Haeba Ramli Afifah, Nabilah Inayah Agus Cholik Agus Munandar Aini, Syelvi Nurul Angelita, Julya Anggi Amalia Putri Anggraeni, Tania Sukma Anggraini, Pingkan Anjilni, Ratih Qadarti Arumtyas Safitri Asep Kurniawan Ayu Larasati Cahyani, Gina Indah Chartady, Rachmad Chris Monica Levia Christina, Metta Wira clara florensita yulisa clara florensita yulisa Darwant Darwant Diana Aulia Nuroktavia Dimas Kenn Syahrir Dita Wahyu Saputra Durlista, Machillah Afany Dwi Joko Siswanto Efrem Arfan Uspupu Eka susanti Elyta, Maria Erika Amelia Erika Amelia Erlyn Shukma Dewi Euis Amalia Euis Amalia Evita Lendani Faschruella Maudhiky Futuh Tri Suryani Gina Indah Cahyani Handayani, Windi Antika Hanifah Hanny Endah Lestari Ibnu Qizam Ibnu Qizam Indo Yama Intan Kasria Defi Irawan, Reza Irianti, Dwi Kholilur Rachman Leonardo Leonardo Levia, Chris Monica Lucy Maya Enjela Mahroji Mahroji, Mahroji Margaret Thanos, Angela Mauludi, Andri Muhamad Nadratuzzaman Hosen MUHAMMAD SAID Munjiah, Fatihi Nadira Reskika Noviar, Yan Nur Fitriah Prasetya, Eka Rima Preicilia, Anita Preicilia, Claudia Purnomo, Listiya Ike Purwaningsih, Eny Putri, Aloysia Praskalin Jelita Rachman, Kholilur Rafida Rafsanjani Rahayu, Indah Rahelita Suganda Rahmawati, Rahmawati Raihania Salsabila Rangga Bayu Soeandhika Rasika Dhuita Haya Minhaj Reza, Reza Rezki Aulia Rini Rini Robby Alexander Chandra Safitri, Kesuma Dewi Santi Susanti Silvia Caroline Siti Yusina Utami Putri Solekhah Suryani, Futuh Tri Susinah Kuntadi Suswanto, Riza Eko Syahrir, Dimas Kenn Syahzuni, Barlia Annis Taha, Roshaiza Tantri Yanuar Rahmat Syah Teguh Ardiansah Tiara Putri Trigomer Nainggolan Trigomer Nainggolan Vania Calista Vicky Ardian Widia Febriana, Widia Wulandari, Safira Putri Yama, Indo YENNY YENNY Zuhairan Yunmi Yunan

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