Article Per Year (5 Year)
p-Index From 2021 - 2026
10.428
P-Index
This Author published in this journals
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
Unknown Affiliation
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

Published : 76 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 76 Documents
Search

 4   5   6   7   8 
Pengaruh Aset Tidak Berwujud, Ukuran Perusahaan, Kepatuhan Perpajakan, dan Leverage Terhadap Transfer Pricing Ickhsanto Wahyudi; Nur Fitriah
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.3885

Abstract

Abstract This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The results of this study show that intangible assets, firm size, tax compliance, leverage simultaneously have a significant effect on a company’s decision to practice transfer pricing, as well as intangible assets and leverage partially, have a positive and significant effect on transfer pricing. But firm size partly has a negative and significant effect on transfer pricing. Meanwhile, tax compliance has no significant effect on transfer pricing. Keywords: Intangible Assets, Firm Size, Tax Compliance, Leverage, and Transfer Pricing
Merevolusi Keuangan Islam: Memanfaatkan Kekuatan Bank Wakaf untuk Transformasi Sosial Ekonomi Ickhsanto Wahyudi
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 17 No. 2 (2024): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v17i2.293

Abstract

This study provides a comprehensive review of waqf banks, an innovative financial institution in Islamic finance. Through a systematic analysis of 16 Scopus-indexed articles, we explore the evolution, potential, and challenges of waqf banks in addressing socio-economic issues in Muslim-majority countries, with a focus on Indonesia. Our findings reveal that waqf banks, which uniquely combine charitable endowments with microfinance principles, offer a promising solution for poverty alleviation and economic development. These institutions demonstrate particular effectiveness in providing financial services to underserved communities, supporting micro, small, and medium enterprises (MSMEs), and potentially revolutionizing education financing. The review traces the research progression from theoretical frameworks to empirical impact assessments, highlighting the growing recognition of waqf banks' potential. We identify various operational models, each tailored to specific socio-economic needs, ranging from integrated Islamic banking approaches to specialized micro-waqf institutions. Despite their promise, waqf banks face significant challenges, including regulatory hurdles, limited public awareness, and the need for enhanced operational efficiency. Our analysis points to several promising directions for future research and development. These include the integration of financial technology to expand reach and efficiency, exploration of cross-border waqf bank networks, development of hybrid models combining waqf principles with other financial instruments, and the crucial need for standardized impact assessment frameworks. This review contributes to the growing body of literature on Islamic social finance, offering valuable insights for researchers, policymakers, and practitioners in developing effective waqf bank models to address persistent development challenges.
The Influence of Tax Planning, Profitability, And Costs Operations For Earning Management Chris Monica Levia; Ickhsanto Wahyudi
Best Journal of Administration and Management Vol 3 No 3 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i3.271

Abstract

This study aims to analyze the influence of tax planning, profitability, and operational efficiency (measured by BOPO—Biaya Operasional Pendapatan Operasional) on earnings management in Indonesian public companies. Using regression analysis on data from 90 company observations listed on the Indonesia Stock Exchange (BEI) between 2019 and 2021, the research reveals several key findings. Tax planning, measured by the Effective Tax Rate (ETR), does not significantly affect earnings management, indicating that tax obligations do not directly drive managerial decisions to manipulate financial reports. Similarly, profitability, measured by Return on Assets (ROA), shows no significant impact on earnings management, suggesting that neither high nor low profitability consistently leads to increased earnings manipulation. In contrast, BOPO demonstrates a positive and statistically significant effect on earnings management, highlighting that operational cost management is a critical lever used by firms to influence reported earnings. This implies that companies may manipulate operational expenses to present more favorable financial outcomes. Overall, the independent variables explain only about 28% of the variation in earnings management practices, indicating that other unexamined factors also play a crucial role. The results suggest that regulators should pay closer attention to how operational costs are managed and reported, as they can be indicators of potential earnings manipulation. Future research could expand on these findings by incorporating additional variables such as corporate governance, audit quality, and institutional factors, as well as employing qualitative methods to gain deeper insights into earnings management practices.
The Influence of Investment Decisions, Profitability, Company Size and Capital Structure on Company Value in the Pharmaceutical and Cosmetics Sector for the Period 2021-2023 Eka Susanti; Ickhsanto Wahyudi
Best Journal of Administration and Management Vol 3 No 3 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i3.274

Abstract

This study aims to analyze the effect of investment decisions (PER), profitability (ROA), company size (Ln Assets), and capital structure (DAR) on company value in the pharmaceutical and cosmetics sector listed on the Indonesia Stock Exchange in 2021-2023. In this study, the dependent variable, namely company value, is proxied through Tobin's Q and the independent variables used are investment decisions (PER), profitability (ROA), company size (Ln Assets), and capital structure (DAR). The data population obtained from the annual financial reports is 45 companies from 15 companies selected from the sample using purposive sampling techniques. The data analysis method used is multiple linear regression analysis through the SPSS program. The results of the study show that the investment decision variable has a positive but not significant effect on company value, for profitability and capital structure have a positive effect on company value, but the results for company size have a negative effect on company value, this indicates that there are other factors that are more dominant in influencing company value. Companies that are too large may experience cost efficiency, difficulty adapting to the market and innovation, or the market that provides lower valuations for large companies.
Pengaruh Perencanaan Pajak, Profitabilitas dan Biaya Operasional terhadap Manajemen Laba Mauludi, Andri; Levia, Chris Monica; Wahyudi, Ickhsanto
Jurnal Ekonomi : Journal of Economic Vol 16, No 01 (2025): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v16i01.9156

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, profitabilitas, dan efisiensi operasional terhadap praktik manajemen laba pada perusahaan publik di Indonesia. Dengan menggunakan pendekatan asosiatif kuantitatif, data dari 90 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2021 dianalisis melalui regresi linier berganda. Hasil penelitian menunjukkan bahwa efisiensi operasional yang diukur dengan Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO) memiliki efek positif yang signifikan terhadap pengelolaan laba. Namun, perencanaan pajak (Tarif Pajak Efektif - ETR) dan profitabilitas (Return on Assets - ROA) tidak secara signifikan memengaruhi manajemen pendapatan. Temuan menunjukkan bahwa perusahaan cenderung memanipulasi biaya operasional untuk mengelola pendapatan yang dilaporkan, sementara perencanaan pajak dan tingkat profitabilitas tidak secara langsung mendorong praktik manajemen pendapatan. Studi ini berkontribusi pada pemahaman faktor-faktor yang mempengaruhi manajemen laba dan menyoroti pentingnya efisiensi operasional dalam praktik pelaporan keuangan. Kata Kunci: Manajemen Pendapatan, Perencanaan Pajak, Profitabilitas, Efisiensi Operasional, BOPO, Tarif Pajak Efektif, Pengembalian Aset.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019) Elyta, Maria; Wahyudi, Ickhsanto
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.226

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan pada sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2015–2019. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda untuk menguji hubungan antara variabel independen dan dependen. Hasil analisis menunjukkan bahwa secara simultan Profitabilitas, Leverage, dan Likuiditas memiliki pengaruh yang signifikan terhadap Nilai Perusahaan. Namun, secara parsial, masing-masing variabel tidak menunjukkan pengaruh yang signifikan. Variabel Return on Equity (ROE) sebagai indikator Profitabilitas tidak berpengaruh signifikan terhadap Nilai Perusahaan. Demikian pula, Debt to Asset Ratio (DAR) sebagai indikator Leverage serta Current Ratio (CR) sebagai indikator Likuiditas juga tidak memiliki pengaruh signifikan secara parsial terhadap Nilai Perusahaan. Temuan ini menunjukkan bahwa faktor-faktor lain kemungkinan juga memengaruhi Nilai Perusahaan secara individual di sektor ini.
Leveraging Islamic Economic To Alleviate Poverty In Indonesia : A Promising Pathway Syahrir, Dimas Kenn; wahyudi, ickhsanto; Yunan, Zuhairan Yunmi; Rahmawati, Rahmawati
International Journal of Entrepreneurship and Business  Management Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v2i2.797

Abstract

This empirical study explores the relationship between Islamic banking development, social justice promotion, and poverty reduction in Indonesia, using annual time series data from 1991 to 2021.. Methodology/approach The analysis encompasses unit root tests, Johansen cointegration tests, and Vector Error Correction Models (VECM) to assess short and long-term causality among the variables. The results provide robust evidence that expanding Islamic financial institutions and increasing spending on Islamic philanthropy significantly contribute to reducing national poverty levels over both the short and long-run. Islamic finance, characterized by equity-based principles, facilitates financial access for marginalized groups, while instruments of Islamic philanthropy such as zakat and sadaqah directly assist the disadvantaged, enabling pathways out of poverty. Findings – The findings underscore the potential of Islamic economics to foster equitable, inclusive, and sustainable growth, validating the need for policy support to harness its impact
Implikasi Intellectual Capital dan Enterprise Risk Management terhadap Nilai Perusahaan pada Sektor Makanan dan Minuman Margaret Thanos, Angela; Wahyudi, Ickhsanto
Jurnal Inovasi Global Vol. 3 No. 7 (2025): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v3i7.316

Abstract

Dalam era globalisasi yang kompetitif, sektor makanan dan minuman di Indonesia menghadapi tantangan untuk meningkatkan nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital (VAHU, VACA, STVA) dan Enterprise Risk Management (ERM) terhadap nilai perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Data yang digunakan adalah laporan keuangan tahunan perusahaan sektor makanan dan minuman, dengan 31 perusahaan sebagai sampel penelitian. Penelitian ini menggunakan metode kausal dengan analisis regresi linier berganda untuk mengidentifikasi pengaruh variabel independen terhadap nilai perusahaan. Hasil penelitian menunjukkan bahwa STVA berpengaruh positif signifikan terhadap nilai perusahaan, sementara VAHU, VACA, dan ERM tidak menunjukkan pengaruh signifikan. Temuan ini mendukung Resource-Based View (RBV) yang mengemukakan bahwa pengelolaan modal intelektual yang efektif dapat meningkatkan daya saing dan nilai perusahaan. Implikasi dari penelitian ini adalah pentingnya pengelolaan modal struktural dan implementasi Enterprise Risk Management yang baik untuk meningkatkan stabilitas dan kepercayaan pemangku kepentingan, yang pada akhirnya dapat mendorong peningkatan nilai perusahaan.
Dari Ilmu Ke Tindakan: Literasi Keuangan, Pengetahuan, Dan Kontrol Diri Dalam Pengelolaan Finansial Mahasiswa Robby Alexander Chandra; Ickhsanto Wahyudi
Journal of Management and Creative Business Vol. 3 No. 2 (2025): April : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v3i2.4170

Abstract

Intelligence in dealing with life is obtained through education, parenting, and experience. Students need to understandfinancial manajement which is influenced byfinancial literacy "FL ", financial knowledge "FK ", self-control "KD" (locus of control), and (financial behavior "FB ''). This study examines the relationship of thesefactors in student financial manajement, especially at Esa Unggul University. Further research is needed to understand their impact in order to increase financial awareness among students. This study uses a quantitative approach with the variables FL, FK, and KD as independent, and FB as dependent. Data was collected through an online questionnaire and analyzed using PLS-SEM (partial least squares structural equation modeling). Validityand reliability tests were conducted with a pre-test to ensure the research model was valid and reliable. From the total 167 respondents, 20 leaving, others 147students participating to .fill quesioer. Model evaluation shows that all constructs meet validity and reliability.KD has the greatest influence on FB with a value of 0.4 74, followed by FK with 0. 24 7, while FL is not significant with a value of 0. 056. Hypothesis testing shows that only FK and KD have a significant effect on FB, while FL does not make a significant contribution. The practical implication is that focusing on financial knowledge and self-control improves students' financial behavior. Further research needs to explorefactors and methodologies.
Pengaruh Current Account Saving Account (CASA) terhadap Return on Assets (ROA) pada Bank Konvensional di Indonesia: Peran Moderasi Capital Adequacy Ratio (CAR) Wulandari, Safira Putri; Wahyudi, Ickhsanto
-
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v8i2.26344

Abstract

Penelitian ini menganalisis pengaruh Current Account Saving Account (CASA) terhadap Return on Assets (ROA) pada bank konvensional di Indonesia dengan mempertimbangkan peran moderasi Capital Adequacy Ratio (CAR). Data diambil dari 35 bank konvensional yang terdaftar di Bursa Efek Indonesia selama periode 2020-2023, menghasilkan 140 observasi. Analisis menggunakan regresi data panel dengan Random Effect Model dan Moderated Regression Analysis menunjukkan bahwa CASA berpengaruh positif dan signifikan terhadap ROA dengan koefisien 0.0086. Meskipun CAR tidak berpengaruh langsung terhadap ROA, variabel ini berhasil berperan sebagai moderator yang signifikan dalam memperkuat hubungan antara CASA dan ROA. Temuan ini mendukung Signaling Theory yang menyatakan bahwa kombinasi optimal antara pendanaan murah dan kecukupan modal dapat memberikan sinyal positif bagi stakeholders mengenai kesehatan keuangan bank. Secara praktis, penelitian ini menekankan pentingnya integrasi strategi manajemen likuiditas dan modal untuk meningkatkan profitabilitas perbankan. Hasil analisis menunjukkan model penelitian mampu menjelaskan 12.4% variasi ROA, mengindikasikan masih adanya faktor-faktor lain yang perlu dieksplorasi lebih lanjut dalam penelitian mendatang. Implikasi kebijakan dari temuan ini menyarankan perlunya bank mempertahankan rasio CASA optimal sekaligus memperkuat modal sebagai upaya mitigasi risiko dan peningkatan kinerja keuangan
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