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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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OPTIMALISASI POTENSI LABUAN BAJO MELALUI PENDIDIKAN KEUANGAN DAN KOMUNIKASI Wahyudi, Ickhsanto; Ramli, Abdul Haeba; Larasati, Ayu
Jurnal Pengabdian Masyarakat AbdiMas Vol 11, No 4 (2025): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v11i4.9090

Abstract

Pengabdian masyarakat ini bertujuan untuk mengoptimalkan potensi Labuan Bajo dengan fokus pada pendidikan keuangan dan komunikasi. Desa Batu Cermin dipilih sebagai lokasi kegiatan, karena mayoritas penduduknya bekerja di sektor pariwisata, terutama di berbagai hotel, resort, dan klub yang tersebar di Labuan Bajo. Acara dilaksanakan selama 2 jam di Resort Mohini. Pendekatan pemberdayaan ekonomi dilakukan melalui sesi pendidikan keuangan, memberikan warga pemahaman mendalam tentang manajemen keuangan pribadi, investasi, dan pengelolaan pendapatan dari sektor pariwisata. Selain itu, kegiatan ini juga melibatkan sesi pelatihan komunikasi untuk meningkatkan keterampilan interpersonal dan pemasaran diri agar masyarakat dapat berinteraksi secara efektif dengan wisatawan. Peserta, terutama para pekerja di sektor pariwisata, diberikan wawasan praktis yang dapat meningkatkan kapasitas ekonomi mereka. Resort Mohini dipilih sebagai lokasi acara karena keterlibatan pihak-pihak terkait dalam mendukung program ini. Kegiatan ini diharapkan dapat menciptakan dampak positif dalam pengembangan Labuan Bajo sebagai destinasi wisata unggulan, sambil memberdayakan masyarakat lokal untuk turut menikmati hasil dari industri pariwisata yang berkembang.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN Teguh Ardiansah; Ickhsanto Wahyudi
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

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 Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Penghindaran Pajak: pada Sub Sektor Makanan dan Minuman Gina Indah Cahyani; Ickhsanto Wahyudi
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/06derm37

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, liquidity, and company size on tax avoidance. The data in this study used food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2020- 2023. In this study, the independent variable profitability is assessed by return on assets (ROA), leverage is calculated by debt to equity ratio (DER), liquidity is calculated by current ratio (CR), company size is measured by total assets and tax avoidance is measured by Cash ETR. The data collection method used purposive sampling then obtained 220 data from 55 companies in the food and beverage industry during the four years of the study. Secondary data used in this study were obtained from the company's official website and the Indonesia Stock Exchange. By using the multiple linear regression analysis method, based on the research that has been conducted, it shows that company size has a significant positive effect on tax avoidance, while profitability, leverage, liquidity have a significant negative effect on tax avoidance. This study is expected to provide insight for investors and other stakeholders about the impact of financial statements on tax avoidance in the food and beverage industry.
Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Likuiditas, dan Profitabilitas Terhadap Nilai Perusahaan Futuh Tri Suryani; Ickhsanto Wahyudi
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/64zb3h03

Abstract

This study aims to analyze the impact of company size, dividend policy, liquidity, and profitability on firm value in the healthcare sector in Indonesia from 2020 to 2023. The study examines five variables: company size, dividend policy, liquidity, and profitability as independent variables, with firm value as the dependent variable. Using secondary data from financial statements and annual reports of 34 healthcare companies listed on the stock exchange between 2020 and 2023, a sample of 10 companies meeting the criteria was selected. The research employs a quantitative method and panel data regression analysis using SPSS. The results indicate that, simultaneously, company size, dividend policy, liquidity, and profitability influence firm value. However, liquidity and profitability individually have a significant impact on firm value, while company size and dividend policy do not have a significant effect. This study is expected to provide valuable information for investors and investment decisions and suggests further research to explore additional independent variables that may affect firm value.
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.
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