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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 Community Engagement and Emergence Journal (CEEJ) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Jurnal Cafetaria AKSELERASI: Jurnal Ilmiah Nasional Jurnal Simki Economic 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 Publikasi Ekonomi dan Akuntansi 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 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
Wahyudi, Ickhsanto
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SISTEM INFORMASI AKUNTANSI, KINERJA NON-KEUANGAN DAN KINERJA KEUANGAN DI PERUSAHAAN KECIL: PENELITIAN EMPIRIS BERDASARKAN GENDER Ickhsanto Wahyudi; Rezki Aulia; Tantri Yanuar Rahmat Syah; Agus Munandar; Agus Cholik
Jurnal Ilmiah Global Education Vol. 4 No. 3 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 3, September 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i3.1274

Abstract

AIS is a mandatory tool for managers to have a competitive advantage amidst rapid technological advances. Business competition is conducted based on financial as well as non-financial performance indicators. The research objective was to examine gender differences in the use of AIS and non-financial and financial performance measures by SMEs for better performance. AIS requirement, AIS capacity, and non-financial and financial performance are measured using a questionnaire. AIS alignment is measured by multiplying the AIS requirement items by the AIS capacity. The hypothesis was tested using multiple linear regression to determine the effect of AIS requirement and AIS capacity on AIS alignment and the effect of AIS alignment on SME financial and non-financial performance. Different tests are used to examine differences in AIS alignment based on gender and differences in financial and non-financial performance based on gender. AIS requirement and AIS capacities have a significant influence on AIS alignment. AIS alignment does not have a significant impact on SME non-financial performance or financial performance. Women have a more positive perception of the non-financial and financial performance of SMEs than men. There is no significant difference in perception between men and women regarding AIS alignment. Research suggestions include getting a larger and more representative sample of small companies. The research is expected to provide guidance for SMEs in choosing an appropriate AIS to face a competitive business environment and serve as a basis for further research
Dampak Kecukupan Modal, Likuiditas, Rentabilitas, Pembiayaan Kreditur Bermasalah, Ukuran Bank terhadap Profitabilitas di Bank Perekonomian Rakyat Syariah Anggi Amalia Putri; Ickhsanto Wahyudi
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1844

Abstract

This study aims to explore the impact of Capital Adequacy, Liquidity, Profitability, Bank Size, and Troubled Creditor Financing on Profitability of Sharia People's Economy Bank. The applied research method is Purposive Sampling using secondary data taken from www.ojk.co.id and the official website of each company. The study time span covered a four-year period, from 2019 to 2022. The results showed that Bank Perekumian Rakyat Sharia showed a satisfactory level of Profitability (ROA), with Capital Adequacy reflecting Capital Adequacy Ratio (CAR) above the established minimum percentage. Profitability (BOPO), Liquidity (FDR), and Bank Size showed no significant correlation with ROA. Positive findings include a positive relationship between ROA and Capital Adequacy, while a negative relationship was found between ROA and Non-Performing Financing (NPF). Bank Size (SIZE) has no direct influence on ROA. The study emphasizes the importance of risk control, especially in managing Troubled Financing, to improve Sharia Bank profitability, while Bank Size is not the primary factor determining Profitability.
PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, MODAL BANK DAN EFISIENSI OPERASIONAL TERHADAP PROFITIBILITAS BANK Putri, Aloysia Praskalin Jelita; Wahyudi, Ickhsanto
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3313

Abstract

Hasil dari Penelitian ini memiliki tujuan untuk melihat seberapa pengaruh risiko kredit, risiko likuiditas, modal bank dan efisiensi biaya pada profitabilitas bank selama periode lima tahun (2017-2021) dengan memeriksa data pada laporan keuangan yang tercatat di Bank Indonesia (BI) sebagai sektor pebankan, hal tersebut dilakukan dengan metode purposive sampling kriteria penilitian yang telah terpenuhi. Total sampel yang dipergunakan dalam penelitian sebanyak 135 data dari 27 perusahaan sektor perbankan selama 5 tahun periode. Analisis linier berganda dengan tipe data sekunder ini sebagai metode dalam penelitian. Hasil penelitian ini memperlihatkan Risiko kredit menunjukan kearah negatif dan signifikan terhadap profitabilitas bank, pengaruh positif risiko likuiditas terhadap profitabilitas bank, modal bank membuktikan jika berpengaruh negatif tidak signifikan terhadap profitabilitas bank sedangkan efisiensi biaya secara signifikan mempengaruhi profitabilitas.
KETERKAITAN ANTARA HARGA NIKEL, INDEKS HARGA SAHAM DAN KURS PERIODE SEBELUM, SETELAH KEBIJAKAN LARANGAN EKSPOR DAN PERIODE KESELURUHANNYA Yenny, Yenny; Wahyudi, Ickhsanto
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3322

Abstract

Hasil penelitian ini bertujuan untuk melihat keterkaitan antara harga nikel, indeks harga saham, dan nilai tukar pada periode sebelum, periode setelah kebijakan larangan ekspor dan periode keseluruhannya. Penelitian ini mengambil sampel data harian periode 1 Januari 2013 hingga 30 April 2021. Periode sampel dibagi menjadi tiga subperiode yaitu periode sebelum kebijakan dari 1 Januari 2013 hingga 31 Desember 2019, Periode setelah kebijakan 1 Januari 2020 hingga 30 April 2021, dan periode keseluruhan dari 1 Januari 2013 hingga 30 April 2021. Masing-masing periode mempunyai total sampel pada periode sebelum 1702, periode setelah 324 sampel, dan periode keseluruhan berjumlah 2026 sampel. Analisis penelitian ini menggunakan VECM. Hasil penelitian ini membuktikan adanya keterkaitan antara variabel tersebut, namun berbeda-beda pada periode sebelum, setelah kebijakan larangan ekspor dan secara keseluruhannya. Hal ini dikarenakan adanya berbagai faktor ekonomi dan waktu serta kondisi global yang kemudian dapat menyebabkan hubungan melemahkan dan menguatkan dari variabel yang satu terhadap variabel lainnya yang mamppu mengubah arah hubungan terutama antara kurs dan IHSG. Penelitian ini juga menemukan bahwa Kurs berperan sebagai saluran transmisi mediasi dari harga nikel ke indeks harga saham.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL DAN GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA PERIODE 2017-2022 Durlista, Machillah Afany; Wahyudi, Ickhsanto
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3327

Abstract

This study aims to analyze and test the effect of Environmental, Social, and Governance (ESG) disclosures on company performance. Company performance in this study consists of operational performance (ROA), financial performance (ROE), and market performance (Tobin's Q). ESG disclosure standard guidelines use the Global Reporting Initiative (GRI). The population of this study were coal mining sub-sector companies listed on the IDX from 2017 to 2022. The sample selection used purposive sampling with 5 companies and used multiple linear regression data analysis. The results of this study indicate that environmental disclosure has a positive effect on operational performance and financial performance, but has no effect on market performance. Social disclosure has a positive effect on market performance, but does not affect operational performance and financial performance. While governance has a positive effect on financial performance and market performance, it has no effect on operational performance. The implication is that increasing awareness and compliance with corporate social responsibility towards the environment, social and governance of the impact of the company's operational activities is a way for the company's sustainability
POTENSI BISNIS PERBANKAN SYARIAH INDONESIA TAHUN 2024: PELUANG DAN TANTANGAN Ickhsanto Wahyudi; Ibnu Qizam; Erika Amelia; Indo Yama
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.945

Abstract

This study analyzes the growth outlook, opportunities, and challenges for Islamic banking in Indonesia approaching the 2024 vision to become the global Islamic economic hub. Despite positive historical trends, research comprehensively examining medium-term projections across key metrics and strategic policy implications is limited. This paper addresses the gap through qualitative interviews with experts to forecast growth in assets, financing, and customers by 2024. High potentials in untapped markets are weighed against challenges in accelerating digital transformation and reforms needed in regulation, technology, and human resources. Key recommendations will be presented for regulators and industry players to optimize growth momentum amidst Indonesia’s Islamic economy goals. The results are expected to enrich academic literature and provide regulators and practitioners strategic inputs to strengthen policies, infrastructure, capabilities, and market access. Further quantitative research can build upon these findings for deeper projections and insights forward. Keywords: Islamic banking, Islamic finance, prospects, challenges, policy, Indonesia
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN Teguh Ardiansah; Ickhsanto Wahyudi
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.35

Abstract

This research was conducted to partially analyze the Effect of Working Capital Management on Company Profitability in automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sampling method is purposive sampling. The number of samples used in this study were 10 automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a total sample of 50 data. This 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 Days Sales of Inventory (DSI) partially has a positive and significant effect on company profitability in the automotive subsector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Partially Days Sales Outstanding (DSO) and Days Payable Outstanding (DPO) have a negative and significant effect on company profitability in the automotive subsector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.
PENGARUH RETURN ON ASSET, LOAN TO DEPOSIT RATIO, DAN CAPITAL ADEQUACY RATIO TERHADAP HARGA SAHAM Lucy Maya Enjela; Ickhsanto Wahyudi
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 3 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.837 KB) | DOI: 10.55606/cemerlang.v2i3.254

Abstract

This study aims to determine the effect of Return on Assets, Loan to Deposit Ratio, and Capital Adequacy Ratio on stock prices. In this study using stock prices as the dependent variable, and with three types of independent variables, namely Return on assets, Loan to Deposit Ratio, and Capital Adequacy. The population in this study are all conventional banking sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used purposive sampling, and as many as 24 companies were selected as samples. This research model uses a causal design and multiple linear regression analysis with secondary data types. The program used in this study uses the Statistical Program for Social Science (SPSS) 25 software in processing data. From these results it can be concluded that Return on Assets, Loan to Deposit Ratio, and Capital Adequacy simultaneously affect stock prices. Partially, Return on Assets (ROA) has a positive and significant effect on stock prices, Loan to Deposit Ratio (LDR) has a significant and negative effect on stock prices, and Capital Adequacy Ratio (CAR) has no effect on stock prices. Further researcher are expected to consider other variable related to stock prices or other sector and update research period for future period.
PENGARUH UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK Afifah, Nabilah Inayah; Wahyudi, Ickhsanto
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 10 No. 4 (2024): 2024 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

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

Abstract

This study aims to examine the effect of company size and audit quality on tax avoidance in LQ45 companies on the Indonesia Stock Exchange during the 2018-2021 period. Using a causal research design, 28 LQ45 companies were selected as samples through a purposive sampling method, with a total of 112 financial reports as data. The results of the study show that audit quality has a significant positive effect on tax avoidance, while firm size has no significant effect on tax avoidance. In combination, firm size and audit quality simultaneously affect tax evasion. This study contributes to filling the existing research gap and provides further understanding of the factors influencing LQ45 corporate tax evasion in Indonesia. The results of this study are relevant to practitioners, regulators and academics in managing tax avoidance practices in LQ45 companies in Indonesia.
Pengaruh Profitabilitas, Solvabilitas dan Likuiditas terhadap Kebijakan Dividen Anggraeni, Tania Sukma; Wahyudi, Ickhsanto
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11787

Abstract

Riset berikut dilakukan demi mengetahui dampak likuiditas, profitabilitas dan solvabilitas pada kebijakan dividen dalam entitas food and beverage tercatat di BEI. Riset berikut menggunakan 14 perusahaan sebagai sampel dan jumlah data 70, dengan menggunakan data dari periode 2017-2021 dan memakai metode purposive sampling. Riset ini menggunakan signaling theory, dengan profitabilitas memakai Retrun On Asset, solvabilitas memakai Debt to Equity Ratio, likuiditas memakai Current Ratio, serta kebijakan dividen memakai Dividen Payout Ratio sebagai alat ukur. Riset ini menggunakan metode pengujian asumsi klasik meliputi normalitas, multikolinearitas, heteroskedasitas dan autokorelasi digunakan dalam penelitian ini. Berikutnya, hipotesis diuji dengan uji F, uji t kemudian koefisien determinasi. Uji riset mengunakan analisa regresi berganda dengan model persamaan regresi berganda. Setelah melakukan riset ini, dapat disimpulkan jika profitabilitas dan likuiditas berdampak signifikan pada kebijakan dividen serta solvabilitas berdampak negatif terhadap kebijakan dividen.
Co-Authors Abdul Haeba Ramli, Abdul Haeba Afifah, Nabilah Inayah Agus Cholik Agus Munandar Angelita, Julya Anggi Amalia Putri Anggraeni, Tania Sukma Anggraini, Pingkan Arumtyas Safitri Ayu Larasati Chris Monica Levia Christina, Metta Wira 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 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 Nur Fitriah Preicilia, Anita Preicilia, Claudia Purwaningsih, Eny Putri, Aloysia Praskalin Jelita Rafida Rafsanjani 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 Suswanto, Riza Eko Syahrir, Dimas Kenn Syahzuni, Barlia Annis Tantri Yanuar Rahmat Syah Tantri Yanuar Rahmat Syah Teguh Ardiansah Tiara Putri Trigomer Nainggolan Vania Calista Vicky Ardian Wulandari, Safira Putri YENNY YENNY Zuhairan Yunmi Yunan