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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Ekonomi & Studi Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Manajemen dan Bisnis (JIMB) JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) International Journal of Supply Chain Management Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Economics and Business Letters Jurnal Manajemen Stratejik dan Simulasi Bisnis Central Community Development Journal Atestasi : Jurnal Ilmiah Akuntansi
Fahlevi, Mochammad
Departemen Of Management, Faculty Of Economic, Universitas Bina Nusantara ,Jakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Transportation Other

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Impact of Tax Planning, Capital Structure, and Corporate Governance on Firm Performance in Indonesia's Real Estate and Construction Sectors Putri, Anne; Tanno, Aries; Fahlevi, Mochammad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.953

Abstract

Economic growth in Indonesia has consistently increased each year, leading to the COVID-19 pandemic. The pandemic has a considerable impact on the economies of countries worldwide, including Indonesia. Despite the challenging conditions brought about by social restrictions, the company has endeavored to maintain its performance. The pandemic’s negative impact on the national economy was felt across all sectors. The property, real estate, and building construction sectors have experienced a decline in performance. This study investigates the influence of tax planning and capital structure on firm performance, moderated by corporate governance. This research employs multiple regression as the analytical method, using data from 41 real estate, property, and building construction firms listed on the Indonesia Stock Exchange (IDX). The findings reveal that tax planning has a negative impact on firm performance, capital structure has a negative impact on firm performance, and corporate governance has a positive impact on firm performance. Furthermore, our results indicate that corporate governance enhances the negative effects of tax planning on firm performance.
Behavioural finance and dividend changes as predictors of future profitability: A literature review Hasan, Fakhrul; Fahlevi, Mochammad
Journal of Economics and Business Letters Vol. 4 No. 2 (2024): April 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i2.286

Abstract

This paper's primary goal is to present a significant element of the current dividend policy challenges from the perspective of behavioral finance. Given that dividend policy is one of the more contentious subjects in corporate finance, and because of this, scholars in the field have recently attempted to address the dividend policy conundrum by utilizing behavioral finance viewpoints. From the standpoint of behavioral finance, the study provides a general overview of the literature on dividend policy. This work offers a review of the literature. Together with behavioral components, it summarizes the main theoretical justifications for the dividend policy from the standpoint of behavioral finance.
Technology acceptance in statistics education: Implications for human capital and community capacity development Afthanorhan, Asyraf; Mohamad, Nur Zainatulhani; Fouziah, Nik Hazimi; Fahlevi, Mochammad; Aimran, Ahmad Nazim; Al Maskari, Sanad
Central Community Development Journal Vol. 5 No. 2 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/ccdj.v5i2.1147

Abstract

This study evaluates the performance of a proposed model based on the Technology Acceptance Model (TAM) to forecast students' opinions of statistics education improved by advanced technology. Using a sample of 379 undergraduate students from Malaysia's East Coast, chosen by simple random sampling, this study examined six main constructs: social influence, self-efficacy, perceived usefulness, perceived ease of use, attitude toward using, and behavioral intention. The measurement model was validated using confirmatory factor analysis (CFA), which found that each construct satisfied the necessary thresholds for model fit, dependability, and validity. Students' attitudes toward using technology were found to be influenced by perceived usefulness, social influence, self-efficacy, and perceived ease of use, according to a structural model examined using Covariance-Based Structural Equation Modeling (CB-SEM). Attitude, perceived ease of use, social influence, and self-efficacy significantly affected behavioral intention; the direct path from perceived usefulness to behavioral intention was not statistically significant. Four major mediation effects were also found, which emphasizes the importance of attitude in connecting the antecedent variables to behavioral intention. Thus, by using the digital education for statistics course, the model under test is also sufficient to match the present development and will be helpful for future studies.
CHEF-PRENEUR AND RESTAURANT PERFORMANCE: THE ROLE OF MEDIATION IN COMPETITIVE ADVANTAGE Syafrida Hafni Sahir; Mochammad Fahlevi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5730

Abstract

Bisnis makanan atau kuliner merupakan salah satu bisnis yang saat ini sedang berkembang pesat dan memiliki potensi pertumbuhan yang cukup besar. Penelitian ini bertujuan untuk mengetahui pengaruh chef-preneur terhadap kinerja rumah makan di Indonesia khususnya peran mediasi keunggulan bersaing. Penelitian ini menggunakan metode penelitian kuantitatif, di mana data yang dikumpulkan berupa data yang akan dianalisis dengan menggunakan statistik. Sampel dalam penelitian ini melibatkan 200 rumah makan di Kota Medan, analisis data dalam penelitian ini menggunakan PLS-SEM untuk mengetahui pengaruh antar variabel. Hasil penelitian ini menemukan bahwa keunggulan bersaing berhasil memediasi antara chef-preneur terhadap kinerja rumah makan di Kota Medan dan diketahui bahwa pengaruh chef-preneur terhadap kinerja rumah makan memiliki pengaruh yang paling kuat. Penelitian ini berimplikasi pada pelaku bisnis rumah makan di Kota Medan harus meningkatkan chef-preneur untuk terus berinovasi dalam meningkatkan keunggulan bersaingnya. Penelitian ini berimplikasi kepada pelaku usaha rumah makan di Kota Medan harus meningkatkan chef-preneur untuk terus berinovasi dalam meningkatkan keunggulan bersaingnya.
Pengaruh CAR, DER, dan DAR terhadap ROA pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2019–2023 Christina; Yeni Ariesa; Grace Cia; Nurmaya Sopia Aruan; Mochammad Fahlevi
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol. 6 No. 1 (2025): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.6.1.15-29.2025

Abstract

We conducted this research with the aim of better understanding the effect of CAR (Capital Adequacy Ratio), DER (Debt to Equity Ratio), and DAR (Debt to Asset Ratio) on ROA (Return On Asset), either simultaneously or partially, in banking business entities listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. The study applies a quantitative approach of quantitative descriptive research type which has an explanatory characteristic. Observational data covers 104 business entities in the financial sector that are listed on the IDX, and can be accessed at www.idx.co.id and the website of each business entity. The research period runs from December 2019 to December 2023. Purposive sampling is the method used to take samples, resulting in 215 data taken from 43 business entities over 5 years. Data was collected using documentation techniques and secondary data. Researchers applied multiple linear regression methods for data analysis. The results showed that CAR and DER have a positive and significant effect on ROA, while DAR has no effect on ROA. Simultaneously, CAR, DER, and DAR are proven to affect ROA in banking companies listed on the IDX during the research period. Abstrak Riset ini kami lakukan dengan tujuan agar dapat lebih memahami pengaruh CAR (Capital Adequacy Ratio), DER (Debt to Equity Ratio), dan DAR (Debt to Asset Ratio) terhadap ROA (Return On Asset), baik secara simultan ataupun parsial, dalam badan usaha perbankan yang tercatat di Bursa Efek Indonesia (BEI) dalam jangka waktu tahun 2019–2023. Studi menerapkan pendekatan kuantitatif berjenis penelitian deskriptif kuantitatif yang memiliki sifat explanatory. Data observasi mencakup 104 badan usaha di bidang keuangan yang terdata di BEI, serta bisa diakses di www.idx.co.id dan laman masing-masing badan usaha. Periode riset berlangsung dari Desember 2019 hingga Desember 2023. Purposive sampling ialah metode yang dimanfaatkan untuk mengambil sampel, kemudian menghasilkan 215 data yang diambil dari 43 badan usaha sepanjang 5 tahun. Data dikumpulkan dari teknik dokumentasi dan menggunakan data sekunder. Peneliti menerapkan metode regresi linier berganda untuk analisis data. Hasil riset menunjukkan CAR dan DER berpengaruh positif dan signifikan terhadap ROA, sementara DAR tidak memiliki pengaruh terhadap ROA. Secara simultan, CAR, DER, dan DAR terbukti memengaruhi ROA pada perusahaan perbankan yang terdaftar di BEI selama periode penelitian. Kata kunci : Return On Asset; Capital Adequacy Ratio; Debt to Equity Ratio; Debt to Asset Ratio
Co-Authors Abdi, Muhammad Nur Adha, Shultonnyck Afthanorhan, Asyraf Ahmad Soleh Aimran, Ahmad Nazim Al Maskari, Sanad Anjhu Richer Natal Ebenezer Situmorang Anne Putri Arbi Siti Rabiah Aries Tanno Armen Zulham Arminas Aryati Aryati Asetya, Dimvy Rusefani Budi Wardono Christina Cindy Pricylia Dadan Permana Dandi, Mochamad Dongqi Shi Felia Chen Firmansyah Fouziah, Nik Hazimi Grace Cia Hasan, Fakhrul Heru Harmadi Sudibyo Husnah Husnah Ilham Safar Irma, Dasih Juhandi, Nendi Karona Cahya Susena Kersna Minan Maemunah, Sari Mohamad, Nur Zainatulhani Muhammad Istan, Muhammad Mujahid Nensyana Shafitri Nurmaya Sopia Aruan Pandapotan Nauli Sun Siregar Pawit Winarto Rabiah, Arbi Siti Radityo Pramoda Ramlawati Ramlawati Ramlawati Riadi, Refren Rita Rita, Rita Romli, Zainur Ryani Dhyan Parashakti Saptana Saptana Setiadi Sudibyo, Heru Harmadi Suginam Sumaryanto Sumaryanto Surtinah, Wiwin Sutia, Sabar Suwarni Syafrida Hafni Sahir Veramika Sembiring Yeni Ariesa Yeni Ariesa Yeni Ariesa Yrasandhi, Tchiska Adri Yun Fitriano Zuhri, Saefudin