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Hasanudin, Agus Ismaya
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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INFLUENCE OF INTELLECTUAL CAPITAL AND CSR DISCLOSURE ON COMPANY VALUE WITH FOREIGN OWNERSHIP STRUCTURE AS MODERATING VARIABLES Agus Ismaya Hasanudin; Morlia Hindriani; Iis Ismawati
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 9 (2022): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1350.391 KB) | DOI: 10.55324/ijoms.v1i9.241

Abstract

This study aims to determine the effect of intellectual capital and corporate social responsibility disclosure on firm value with foreign ownership structure as a moderating variable. The object of research used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a type of quantitative research with secondary data based on the company's annual report obtained from the official website of the Indonesia Stock Exchange. Data processing uses the SPSS 25 application program with multiple linear regression research models and moderated regression analysis (MRA). The results showed that intellectual capital had a negative effect on firm value and CSR disclosure had a significant positive effect on firm value, while foreign ownership structures were unable to moderate the influence of intellectual capital and CSR disclosure on firm value.
The effect of profitability and debt policy on tax aggressivity with company size as a moderation variable Vani Vauliyanti; Agus Ismaya Hasanudin; Nurhayati Soleha
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.3905

Abstract

This study aims to determine the effect of profitability and debt policy on tax aggressiveness with company size as a moderating variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This sample selection used a purposive sampling method so that the samples obtained were 14 food and beverage companies listed on the Indonesian stock exchange in 2018-2022 with a total of 70 observational data for 5 years. The data collection technique used is documentation with source data using secondary data taken through the official website of the Indonesian Stock Exchange. Observation test the hypothesis using multiple linear regression analysis and Moderate Regression Analysis (MRA) with statistical procedures using SPSS software version 26. The results show that profitability has a negative and significant effect on tax aggressiveness, debt policy has a negative effect on tax aggressiveness. Based on the results of the MRA test, firm size cannot moderate profitability on tax aggressiveness and firm size cannot moderate debt policy on tax aggressiveness
Factors Affecting the Profitability of Sharia Banking Aris Supriadi; Agus Ismaya Hasanudin; Lia Uzliawati; Anggi Haerani
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 15 No. 1 (2021): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/mbdfxd28

Abstract

This study aims to examine the factors that affect the Profitability of Islamic banking, such as Corporate Governance (CG), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR). This research is quantitative. The type of data used in this research is secondary data. Data processing using the multiple linear regression approach. The results showed that Corporate Governance had a significant positive effect on Profitability. Financing to Deposit Ratio has a significant positive effect on Profitability. Non-Performing Financing has a significant negative effect on Profitability. Capital Adequacy Ratio has a significant positive effect on Profitability. Corporate Governance has a positive effect on the Capital Adequacy Ratio. Financing to Deposit Ratio does not have a positive effect on the Capital Adequacy Ratio. Non-Performing Financing has a significant positive effect on the Capital Adequacy Ratio. Corporate Governance does not have a positive effect on Profitability through the Capital Adequacy Ratio. Financing to Deposit Ratio has an effect on Profitability through the Capital Adequacy Ratio. Non-Performing Financing has no effect on Profitability through the Capital Adequacy Ratio. Increasing banking profits, the banking management can take measures such as keeping the NPF in a safe position, maintaining the quality of productive assets, planning and arranging credit evaluations more carefully and selectively by using the principle of prudence.
ASISTENSI PENYUSUNAN LAPORAN KEUANGAN PESANTREN DI KABUPATEN DAN KOTA SERANG Nurhayati Soleha; Agus Sholikhan Yulianto; Rita Rosiana; Agus Ismaya Hasanudin
Jurnal Abdimas Indonesia Vol. 2 No. 4 (2022): Oktober-Desember 2022
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v2i4.335

Abstract

Latar belakang kegiatan pengabdian ini adalah mayoritas pesantren mitra belum memahami penggunaan dan pentingnya penyusunan laporan keuangan pesantren sesuai dengan standar akuntansi secara umum (SAK) maupun akuntansi pesantren (PAP). Untuk itu perlunya memberikan pengetahuan yang memadai serta memberikan asistensi penyusunan pelaporan keuangan pesantren berdasarkan akuntansi pesantren. Metode yang digunakan dalam kegiatan ini meliputi: ceramah, tutorial, diskusi serta praktek. Untuk praktek asistensi penyusunan laporan keuangan menggunakan Microsoft Excel. Mitra pesantren pengabdian ini sebanyak 8 pesantren di wilayah Kabupaten dan Kota Serang dengan santri mukim di bawah 500 santri. Hasil kegiatan pengabdian ini bahwa mitra pesantren mampu membuat akun transaksi namun belum menyeluruh menyusun laporan keuangan sesuai pedoman akuntansi pesantren. Mitra pesantren masih melakukan pembukuan sederhana, seperti Kas Umum. Untuk itu diperlukan pembinaan dan dukungan dari banyak pihak seperti Yayasan, Pemerintah, dan Akademis secara berkelanjutan. Dengan penyusunan laporan keuangan pesantren berdasarkan akuntansi pesantren akan meningkatkan akuntabilitas, karena penyajian akun-akun penggunaan dana tersaji dengan lengkap dan terformat dengan pedoman akuntansi yang dapat diterima secara umum.
THE ROLE OF ISO 31000 RISK MANAGEMENT IN MODERATING THE INFLUENCE OF THE MANAGEMENT CONTROL SYSTEM AND LEADERSHIP STYLE ON FINANCIAL PERFORMANCE AT PT. ANGKASA PURA I AND II (PERSERO) PERIOD 2020 – 2023 Yudhistira Saputra; Agus Ismaya Hasanudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.510

Abstract

Changing dynamic business environments require companies to optimize management control systems (SPM), leadership styles, and risk management based on ISO 31000 to maintain financial performance. This study aims to analyze: (1) the influence of SPM and leadership style on financial performance, and (2) the role of ISO 31000 risk management moderation in strengthening the relationship with contingency theory as a theoretical basis to explain the interaction between variables in the context of environmental uncertainty. The study used a quantitative method with primary data from 147 respondents taken through purposive sampling techniques. Data analysis was carried out by Moderated Regression Analysis (MRA) processed with SPSS 25 software. The results of the study showed that the Management Control System (SPM) had a significant positive effect on Financial Performance, Leadership Style had a significant positive effect on Financial Performance, ISO 31000 Risk Management moderated the relationship between the Management Control System on Financial Performance, and ISO 31000 Risk Management could not moderate the relationship between Leadership Style and Financial Performance.
Co-Authors Abdul Rohman Agus Sholikhan Yulianto Agus Sholikhan Yulianto Andry Dwi Fajar Anggi Haerani Aris Supriadi Denny Susanto Elfaumi Farkhah Elfa Elin Marlina Imam Abu Hanifah Ismawati, Iis Lestari, Tri Lia Uzliawati M Habibi Rizqullah Morlia Hindriani Muhamad Deny Bagas Giyantoro Mulyasari, Windu Nurhayati Soleha Rahma Sukmadianti Ramdhani, Dadan Risma Nindya Primawresti Rita Rosiana Sabaruddinsah Santosa, Imam Sev Rahmiyanti Soleha, Nurhayati Tenny Badina Vani Vauliyanti Willy Nurhayadi Yudhistira Saputra