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All Journal Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Akuntansi Bisnis & Manajemen (ABM) Journal of Social Research Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Bangsa
Amin, Aminul
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PERAN GENDER SEBAGAI PEMODERASI ETIKA PROFESI, STANDAR AUDIT DAN OPINI Go’o, Francisca Amaral Agho; Amin, Aminul
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 2 (2020): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.468 KB) | DOI: 10.35606/jabm.v27i2.666

Abstract

Tujuan penelitian ini menguji dan menganalisis pengaruh etika profesi dan standar audit terhadap opini audit serta gender sebagai pemoderasi sekaligus pembeda penerapan etika profesi.. Sampel penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Malang sebanyak 39 akuntan. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA) dan uji beda. Hasil penelitian menunjukkan bahwa terbukti ada pengaruh antara etika profesi, standar audit dan gender terhadap opini audit. Gender memoderasi pengaruh etika profesi terhadap opini audit. Lebih lanjut ditemukan bahwa terdapat perbedaan antara kelompok auditor pria dengan kelompok auditor wanita dalam hal penerapan etika profesi ketika melakukan audit. Ada indikasi bahwa auditor wanita lebih menerapkan etika profesi dalam melakukan audit.
PENGARUH HUBUNGAN REKAN, LINGKUNGAN DAN PENGALAMAN TERHADAP MOTIVASI KERJA KARYAWAN Amin, Aminul; Adi, Wawan; Zuchroh, Imama
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 2 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v6i2.7075

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Hubungan rekan, lingkungan dan pengalaman terhadap motivasi kerja karyawan di PR. Pisang Agung, Tumpang Kab. Malang. Dalam penelitian ini, menggunakan sampel yang berjumlah 50 Karyawan. Jenis penelitian yang digunakan yaitu kuantitatif dengan mengolah data yang diperoleh dari kuesioner setelah terlebih dahulu ditransformasikan ke dalam data numeric (angka) dengan menggunakan skala likert. Data tersebut diolah dengan menggunakan software SPSS . Analisis yang digunakan adalah analisis linear berganda. Dari hasil koefisien determinasi yang didapat adalah = 0,921 dan besarnya pengaruh antara hubungan rekan, lingkungan dan pengalaman terhadap motivasi kerja karyawan di PR. Pisang Agung sebesar 82,0%. Dari hasil ANOVA menunjukkan bahwa F hitung sebesar 75,607 sedangkan F tabel sebesar 2,81 yang dapat dilihat pada α = 0,05 atau sebesar 5%. Probabilitas siginifikan jauh lebih kecil dari 0,05 yaitu 0,000 < 0,05, maka model regresi dapat dikatakan bahwa dalam penelitian ini hubungan rekan, lingkungan, dan pengalaman secara simultan berpengaruh signifikan terhadap motivasi kerja karyawan. Maka hipotesis dalam penelitian ini dierima.
Pengelolaan Keuangan Keluarga Bagi Ibu Rumah Tangga Desa Gunungrejo Kecamatan Singosari Kabupaten Malang Bunyamin, Bunyamin; Munfaqiroh, Siti; Muslichah, Muslichah; Amin, Aminul; Muniroh, Muniroh; Irawati, Rina; Tuakia, Hedher
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 10 (2023): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i10.516

Abstract

Kegiatan Pelatihan Pengelolaan Keuangan Keluarga merupakan kerjasama LPPM STIE Malangkucecwara dengan Desa Gunungrejo Kecamatan Singosari. Pelatihan tatap muka untuk memberikan pengetahuan pada perangkat desa dan ibu rumah tangga. Ibu rumah tangga adalah pengajar, pendidik, pengelola rumah tangga yang utama dalam keluarga. Pelatihan ini dimaksudkan untuk memberikan pengetahuan tentang bagaimana cara mengelola keuangan keluarga yang baik agar dapat mendatangkan kebahagiaan dan kesejahteraan keluarga. Untuk memenuhi kebutuhan sehari-hari, ibu rumah tangga memerlukan penghasilan. Setiap keluarga tentunya memiliki sumber penghasilan yang berasal dari berbagai bidang pekerjaan yang ditekuninya. Seberapa besar penghasilan dalam suatu keluarga, sebaiknya dapat dikelola secermat dan sebaik mungkin agar pengeluaran sesuai dengan pendapatan yang diterima, sehingga seluruh kebutuhan penting dalam keluarga dapat terpenuhi sesuai kemampuan masing masing. Hasil pelatihan pengelolaan keuangan rumah tangga menunjukkan bahwa ibu rumah tangga didalam mengelola keuangan akan melakukan beberapa kegiatan: menghitung seluruh pendapatan, menyusun anggaran bulanan, mengalokasikan pendapatan untuk tabungan dan investasi, menyiapkan dana darurat, dan menghindari hutang.
PER VS PBV: STRATEGY TO FIND FAIR PRICES FOR TLKM, ISAT, AND EXCL SHARES (2019–2023) Amin, Aminul; Salim, Agus
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.9338

Abstract

This study aims to assess the fair value of shares in the telecommunications sector listed on the Indonesia Stock Exchange, specifically PT Telekomunikasi Indonesia Tbk (TLKM), PT Indosat Tbk (ISAT), and PT XL Axiata Tbk (EXCL) during the 2019–2023 period, using two valuation approaches: Price Earning Ratio (PER) and Price to Book Value (PBV). The PER method evaluates stocks based on company profitability through earnings per share (EPS), while the PBV method assesses stocks based on the company's asset value. The research findings indicate varying stock valuation conditions depending on the chosen approach, where undervalued stocks potentially offer promising returns if market prices move closer to their intrinsic values. These findings suggest that combining PER and PBV methods provides a more comprehensive valuation analysis to support investment decision-making. The study recommends that investors consider both ratios in evaluating stock investment feasibility.
Reconstruction of Corporate Governance and Sustainability Reporting: Industry Association as Mediation Wiyarni, Wiyarni; Amin, Aminul; Kadarusman, Kadarusman
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4170

Abstract

This study aims to explore the role of industry associations in reconstructing corporate governance towards sustainability reporting. This study used industry association as intervening variable. The focus of the research is on public companies in Indonesia. The population of this study is 941 companies going public in Indonesia up to 2024, consisting of the manufacturing sector, basic material sector, and service sector. The sample in this study was 112 basic material companies, with observations for 3 years, so the total observations were 336. The collected data were analyzed using a statistical model that has been prepared to test the research hypothesis. This statistical analysis was conducted to evaluate the influence of corporate governance principles on sustainability reporting, taking into account the role of industry associations as mediating parties. The statistical analysis used SmartPls software. The results of this study show that corporate governance significantly influence the sustainability reporting. Industry association in this study is able to mediate the impact of corporate governance on sustainability reporting.
The Effect of Gross Profit Margin, Intellectual Capital, Investment Opportunity Set on Firm Value with Earnings Management as an Intervening Variable Andrianto, Andrianto; Amin, Aminul
Journal of Social Research Vol. 2 No. 10 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i10.1392

Abstract

Firm value is indicated to be influenced by several factors such as gross profit margin, intellectual capital, investment opportunity set, and earnings management. This study aims to determine the effect of gross profit margin, intellectual capital, and investment opportunity set either directly or indirectly through earnings management on firm value. This study used a sample of food and beverage companies listed on the IDX for the period 2017-2021 totaling eighteen companies. The study used secondary data with time series and cross-section panel data. The sample selection was carried out by purposive sampling. The analysis technique used to test the hypothesis is path analysis. The quantitative approach was used in this study, with multiple linear regression analysis tools and using the SPSS 22 program. The results showed that partially gross profit margin affects earnings management. Intellectual capital affects earnings management. Investment opportunity set has no effect on earnings management. Gross profit margin affects firm value. Intellectual capital has no effect on firm value. Investment opportunity set affects firm value. Earnings management has no effect on firm value. Indirectly gross profit margin on firm value through earnings management the results have no effect. Indirectly intellectual capital on firm value through earnings management has no effect. Indirectly investment opportunity set on firm value through earnings management has no effect. This study provides information on factors that affect firm value and adds empirical evidence related to earnings management as an intervening variable.
Co-Authors Adi, Wawan Agus Salim Andrianto Andrianto Bunyamin Bunyamin Go’o, Francisca Amaral Agho Hedher Tuakia Imama Zuchroh Kadarusman . Muniroh, Muniroh Muslichah Muslichah Rina Irawati Siti Munfaqiroh Wiyarni Wiyarni