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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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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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PERAN TATA KELOLA DAN TANGGUNG JAWAB SOSIAL DALAM MENINGKATKAN NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MEDIASI Rahelita Suganda; Ickhsanto wahyudi
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1405

The purpose of this study is to determine the determinants of corporate value such as corporate governance and social responsibility mediated by company size. This study utilizes information taken from the financial reports of the coal subsector listed on the IDX using a purposive sampling test method that meets the exploration steps. The research period was taken for 3 years with the amount of information used, namely 57 data from 21 entities in the coal subsector. The research method uses Partial Least Square (PLS) with secondary data types. The results of the study show that corporate governance is able to positively influence firm value. But the existence of company size can’t mediate the correlation between firm value and corporate governance. Whereas, corporate social responsibility is not able to influence company value but the existence of company size as a mediation is able to positively influence the correlation between corporate social responsibility and company value.

Pengaruh Struktur Aset, Profitabilitas, Biaya Agensi, Inovasi dan Teknologi, Ukuran Perusahaan terhadap Struktur Modal : Bukti Dari Sektor Teknologi Indonesia. Silvia Caroline; Ickhsanto Wahyudi
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1414

This study aims to determine the determinants of a company's capital structure (debt ratio) such as asset structure, profitability, agency costs, innovation and technology, and company size. The population in this study uses technology companies and are listed on the Indonesia Stock Exchange in the period 2019 – 2021 using a purposive sampling method that meets the research criteria with panel data analysis. The determination of the research sample was based on a purposive sampling method with a total sample of 36.The data used is secondary data derived from the company's financial reports which have been accessed via www.idx.co.id. Secondary data processing using eviews analysis techniques. The results of this study indicate that asset structure has a positive influence on capital structure; however, profitability, agency costs, innovation and technology, and company size do not affect the capital structure. For Technology Companies listed on the IDX, based on the results of this research, it is hoped that they can provide broad insight to company management to oversee the company's capital structure in a good, effective and efficient manner, thus enabling companies to take advantage of the capital structure. For investors and potential investors, if they want to invest, it is advisable to look at the financial condition of the company which can describe the company's value every year in the form of annual income and dividends distributed by the company and consider the company's cash flow before making a decision to invest in a technology sector company listed on IDX so that investors can provide capital to the right companies and have good value

Effect of Liquidity, Leverage, Company Size, Audit Committee on Financial Distress Wahyudi, Ickhsanto; Mahroji; Hanifah
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.147

Introduction/Objectives: This paper discusses the effect of liquidity, leverage, company size, and audit committee on financial distress in the hospitality, restaurant and tourism sectors. This research is important to understand the factors that influence a company's potential financial distress. Background to the Problem: Does liquidity, leverage, company size, and audit committee contribute to financial distress? Novelty: Previous research on this topic in the hospitality, restaurant and tourism sectors in Indonesia has been limited. Research Method: This study uses multiple linear regression analysis with a sample of 90 financial statement data from 18 companies for the 2016-2020 period selected by purposive sampling techniques. Findings/Results: Simultaneously, all four independent variables had a significant effect on financial distress. Partially, only liquidity, leverage and company size have a significant effect. Conclusion: Liquidity, leverage, and company size are important factors influencing potential financial distress in the sector. The implication is that companies need to manage these three factors optimally to mitigate the risk of financial difficulties

Pengungkapan Tanggung Jawab Sosial Dan Kinerja Perusahaan Efrem Arfan Uspupu; Ickhsanto Wahyudi
MULTIPLE: Journal of Global and Multidisciplinary Vol. 2 No. 1 (2024): Januari
Publisher : Institute of Educational, Research, and Community Service

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

Pengkajian ini dilakukan dengan maksud untuk memperoleh bukti empiris mengenai Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Perusahaan. Teknik sampling yang digunakan pada penelitian ini menggunakan purposive sampling. Populasi yang dipakai dalam pengkajian ini yaitu Industri Manufaktur non food and beverage yang terdaftar di Bursa Efek Indonesia dalam tahun 2019-2021 dan telah mempublikasi laporan keuangan perusahaannya. Sampel pengkajian ini berjumlah 27 perusahaan dalam periode 3 tahun, sehingga menjadikan total sampel 81 data. Uji statistic deskriptif selanjutnya uji asumsi klasik seperti uji normalitas, heteroskedastisitas, dan auto korelasi digunakan dalam mengumpulkan, menyajikan, menganalisa dan menarik kesimpulan data. Pengungkapan tanggung jawab sosial perusahaan diukur menggunakan analisis dummy 1 dan 0 pada setiap pengungkapan indikator berdasarkan Global Reporting Initiative Standard (GRI Standard) pelaporan terkini dipublikasikan periode 2018. Kinerja perusahaan diukur menggunakan rasio Return On Aset, Return On Equity, Tobins’q dan Net Profit Margin. Berdasarkan hasil uji parsial (uji t) menunjukan bahwa pengungkapan tanggung jawab sosial berpengaruh positif signifikan terhadap kinerja perusahaan. Sehingga dapat disimpulkan bahwa pengungkapan tanggun jawab sosial perusahan berpengaruh terhadap kinerja perusahaan.

BANK NTB SYARIAH'S SOUNDNESS: A MULTI-METHOD ASSESSMENT USING CAMELS, RGEC, AND ALTMAN Z-SCORE Syahrir, Dimas Kenn; Hosen, M. Nadratuzzaman; Wahyudi, Ickhsanto
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.50412

This paper endeavors to appraise the level of stability of Bank NTB Syariah during the time span of 2019 to 2021, by employing the CAMELS technique (which scrutinizes the bank's Capital, Assets, Management, Earnings, Liquidity, and Market Sensitivity), RGEC (which assesses the Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital), as well as the Altman Z Score method (which analyzes the potential for bankruptcy). The data utilized for this research were procured through the application of documentation techniques and sourced from the financial statements and annual reports of Bank NTB Syariah, from 2019 to 2021. The data analysis technique utilized involved an evaluation of the bank's level of stability, utilizing a risk-based approach, encompassing the CAMELS, RGEC, and Altman Z Score factors. Based on the appraisal of the level of stability of PT. Bank NTB Syariah from 2019 to 2021, as evaluated by the comprehensive RGEC and CAMELS approach, the bank is deemed to be in a sound financial condition. However, the results of the bankruptcy prediction analysis, utilizing the Altman Z Score model, indicate that the financial state of Bank NTB Syariah in 2021 is situated in a nebulous area, albeit superior to its condition in 2020 and 2019, which indicated an indication of financial distress and potential bankruptcy.

Ending Poverty: Islamic Solutions For The Welfare of The Ummah Wahyudi, Ickhsanto; Mahroji, Mahroji; Angelita, Julya
SENTRALISASI Vol. 13 No. 1 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i1.2986

Poverty is a social problem of global concern. In developing countries including Indonesia, tens of millions of people live below the poverty line. In Islam, poverty is seen as a form of social injustice that must be resolved. The Quran and Hadith explicitly indicate the duty of Muslims to help the poor. This paper aims to analyze the Islamic perspective on poverty and propose Islamic solutions to achieve the welfare of the Ummah, within the framework of achieving maqashid sharia. The method used is a literature study of Islamic sources and contextual analysis of the poverty situation in Muslim countries. The results show that poverty is caused by various factors, both internal and external. Islam offers comprehensive solutions such as the Islamic economic system, optimization of zakat and waqf, policy reform, and others. This is important in order to realize the purpose of sharia to protect the lives, property, and benefit of the people. However, its implementation needs to be studied further so that it is right on target in alleviating poverty in the contemporary Islamic world.

Pengaruh intensitas modal, intensitas persediaan, pertumbuhan penjualan dan profitabilitas terhadap agresivitas pajak Christina, Metta Wira; Wahyudi, Ickhsanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Along with the development of the global economy, demanding tough competition in business, all companies are competing to do everything they can to face the competition. Companies that are not able to compete will slowly begin to be eliminated from the business world because they are unable to maintain their company's performance. As a profit-oriented company, of course the company will try to maximize profits in various ways. One of the company's strategies to streamline profits is to carry out tax aggressiveness, namely a strategy to reduce the tax burden so that the company obtain more optimal profits. This study aims to obtain empirical evidence about the effect of capital intensity, inventory intensity, sales growth, and profitability on tax aggressiveness The methodology that the researcher uses is quantitative data, namely the financial statements of health sector companies listed on the Indonesia Stock Exchange (IDX) to test the hypothesis about the strength of the determinant variable (Independent Variable on tax aggressiveness in this study, regression analysis was used . The results of the stud conclude that capital intensity has no effect on tax aggressiveness, while inventor intensity, sales growth, and profitability have a negative effect on tax aggressiveness

Pengaruh Reputasi Perusahaan, Environmental, Social and Governance dan Kualitas Audit Terhadap Tax Avoidance Anggraini, Pingkan; Wahyudi, Ickhsanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The study examines whether a company reputation with the proxy of top brand index, ESG with ESG reporting guide 2.0 and audit quality by dummy methods affects a tax avoidance either directly or indirectly. This study uses a quantitative method that is explanatory-causality with the aim of explaining and estimating the hypothetical relationship of company reputation, ESG and audit quality and tax avoidance by using a sample collection method based on certain characteristics or criteria or called purposive sampling. Based on 25 LQ45 companies in BEI (the Indonesian Stock Exchange) in 2019 to 2021 through regression to analyze the relationship between the company reputation, audit quality and ESG with a tax avoidance. The purposive sampling is a way of selected samples from this research. Analyzing data using SPSS software. The result have been obtained that a company reputation affects tax avoidance negatively as well as with the audit quality. Beyond that ESG cant’t affect tax avoidance.

Pengaruh risiko litigasi, ketidakpercayaan investor, dan financial leverage terhadap kualitas pelaporan keuangan dengan komite audit berkeahlian hukum sebagai pemoderasi Handayani, Windi Antika; Wahyudi, Ickhsanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the effect of litigation risk, investor distust proxied by institutional commissions and financial leverage as proxied by Debt to Equity Ratio (DER) on the quality of financial reporting proxied by accrual earnings managemeny by measuring the Stubben (2010) model through an approach to discretionary review and audit committee of legal experts as moderating variables. This research uses quantitative causality method. The sample consists of 28 manufacturing companies from the consumer goods industry on the Indonesia Stock Exchange in 2019-2020. Samples were taken using a purposive sampling technique, and data analysis using the SmartPLS 3.0 application. The results of the study prove that there is a significant influence on litigation risk with the quality of financial reporting. In addition, the results of the study do not prove that there is an effect on investor distrust and financial leverage with the quality of financial reporting. Then this study shows the results that the audit committee of legal experts cannot moderate the effect of litigation risk, investor distrust and financial leverage on the quality of financial reporting in consumer goods companies on the Indonesia Stock Exchange in 2019-2020.

Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon Preicilia, Claudia; Wahyudi, Ickhsanto; Preicilia, Anita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2476

The purpose of this study was to determine whether financial stability, whistleblowing system, audit opinion, director turnover, CEO education, and CEO duality had an effect on the occurrence of fraudulent financial reporting. The method uses a research design that is causal-comparative. The sampling technique used purposive sampling with a sample of 62 secondary data in the form of annual financial reports and other financial data. The results of research and descriptive statistical tests using the Beneish M-Score show that financial stability, violation reporting system, audit opinion, director turnover, CEO education, and CEO duality simultaneously have a significant effect on the prediction of fraudulent financial reporting. Partially from the independent variable test, the results show that the variable of director turnover and CEO education has a significant effect on the prediction of fraudulent financial reporting with a p-value of Sig 0.002 for director turnover and a p-value of Sig 0.042 for CEO education with a probability value of less than Sig. 0.05. While other research variables, namely financial stability, whistleblowing system, audit opinion, and CEO duality have no effect on the prediction of fraudulent financial reporting or the Sig value is greater than 0.05.

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

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