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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Pendidikan Akuntansi (JPAK) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Monex: Journal of Accounting Research Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Akuntansi STIE Muhammadiyah Palopo Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Information System, Applied, Management, Accounting and Research AKURASI: Jurnal Riset Akuntansi dan Keuangan Value: Jurnal Manajemen dan Akuntansi Soedirman Economics Education Journal COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Riset Akuntansi dan Auditing Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Mandalika Literature Jurnal Akuntansi, Keuangan dan Perpajakan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Akurasi
Ikhsan, Syarbini
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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APAKAH KEPUTUSAN PERUSAHAAN MELALUI PENGGUNAAN UKURAN PERUSHAAN DAPAT MENINGKATKAN NILAI PERUSAHAAN? Maulana, M. Ikhsan; Ikhsan, Syarbini; Umyana, Ayu
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17333

Abstract

The purpose of this quantitative research is to determine the impact of capital structure, earnings per share, and dividend policy on firm value and whether firm size can act as a moderating factor. The secondary data used is annual report data covering the years 2019-2022. 25 palm oil or CPO issuers listed on the Indonesia Stock Exchange became the population of this study. Purposive sampling with certain criteria is used in the sampling approach to obtain eight companies that meet the criteria. Moderation regression analysis, multiple linear analysis, and classical assumption tests were used in this research technique. Microsoft Excel and EViews 10 were used as analytical tools. The research findings show that, in contrast to dividend policy and capital structure which have no significant effect on firm value, earnings per share has a considerable impact on firm value. The impact of capital structure, earnings per share, and dividend policy on firm value cannot be mitigated by firm size.
Analisis Pengaruh Kualitas Audit Dalam Memoderasi Hubungan Kebijakan Dividen Terhadap Nilai Perusahaan Cahyati, Rosi Annisa; Muhsin, Muhsin; Ikhsan, Syarbini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2329

Abstract

In facing increasingly tight business competition, companies need to increase their economic value. One of the main factors is dividend policy, which is a strategic decision of the company. External factors such as audit quality also influence dividend policy. This research aims to evaluate the correlation between dividend policy, company value and audit quality in food and beverage sector companies on the Indonesia Stock Exchange during the 2020-2022 period. The research method used was purposive sampling and testing was carried out using Eviews 12. The results of the analysis show that the effect of dividends on company value is very small, but good audit quality can strengthen the relationship between dividends and company value in food and beverage companies listed on IDX during 2020-2022 period. The limitation of this research lies in the use of data that is limited to the food and beverage sector only. Therefore, suggestions and recommendations for further research are to conduct research with a wider sample and conduct longitudinal research to track the impact of dividend policy and audit quality on company value over time in a more comprehensive manner. Key words: dividend policy; company value; audit quality
Pentingkah Teori Kecurangan Hexagon dalam Mencegah Kecurangan Laporan Keuangan Perusahaan Sektor Pertambangan? Santi, Santi; Noviarty, Helisa; Ikhsan, Syarbini
Monex: Journal of Accounting Research Vol 13, No 02 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i02.6886

Abstract

Penelitian ini didasari oleh banyaknya kasus kecurangan laporan keuangan, terutama yang berkaitan dengan perusahaan pertambangan serta masih terdapat perbedaan penelitian-penelitian sebelumnya terkait dengan teori kecurangan. Sehingga studi ini bertujuan untuk mengkaji pentingnya teori kecurangan hexagon dalam mencegah kecurangan pelaporan keuangan perusahaan sektor pertambangan yang tercatat di BEI rentang waktu 2019-2023. Indikator yang digunakan sebagai alat ukur kecurangan yaitu M-Score. Studi ini menggunakan pendekatan kuantitatif dengan pemilihan sampel purposive sampling, terdiri dari 13 perusahaan dari total 71 perusahaan dan periode yang diteliti selama 5 tahun. Hasil temuan menunjukkan unsur teori kecurangan hexagon yang relevan untuk mendeteksi kecurangan pelaporan keuangan yaitu peluang, rasionalisasi dan kolusi, sedangkan unsur tekanan, kemampuan, dan arogansi tidak dapat mempengaruhi kecurangan laporan keuangan. Komite audit bertindak sebagai moderator dalam studi ini tidak mampu memberikan kontribusi yang ditunjukkan dengan melemahnya pengaruh unsur teori kecurangan hexagon terhadap kecurangan laporan keuangan. Perusahaan pertambangan perlu memperhatikan sifat industri, prinsip akrual dan koneksi politik karena terindikasi dalam penyimpangan pelaporan keuangan.
Pengaruh CEO tenure, feminism in director, dan conservatism terhadap tax avoidance perusahaan properti dan real estate tahun 2021-2023 Valensia, Gracia Sherlytta; Maulidia, Rahma; Ikhsan, Syarbini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1320

Abstract

Many companies employ strategies to avoid tax liabilities by reducing their tax burden and minimizing their tax liabilities. Weaknesses in tax regulations can be used by these companies to offload their tax liabilities. The purpose of this research is to investigate the impact of factors such as CEO tenure, the existence of women on the board, and the practice of accounting conservatism on tax avoidance. This research investigates companies within the property and real estate sector that are registered on the IDX between 2021-2023. A quantitative approach was employed in this study, utilizing secondary data from company annual reports retrieved from the IDX website and the company's official website. The research adopted purposive sampling for selecting 69 observations. Data processing was carried out using the SPSS 25.0 application. This study found that neither CEO tenure nor the existence of female directors had a significant impact on tax avoidance. However, conservative accounting practices are shown to have a positive and significant impact on tax avoidance. Public interest statements These findings can be utilized by companies in two ways. First, when recruiting leadership, experience or gender diversity alone may not be the strongest indicators to minimize the tax burden. Secondly, the results of this study suggest that tax authorities may need to be more vigilant and selective in their supervision to ensure all taxpayers comply with their tax obligations.
Pengaruh Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Beban Operasional Dan Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) Terhadap Non Performing Loan (NPL) Pada Bank Pembangunan Daerah di Indonesia Periode 2019 – 2023 Herlina, Herlina; Damayanti, Fera; Ikhsan, Syarbini
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1623

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh variabel independen berupa Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Beban Operasional Dan Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) terhadap variabel dependen yaitu Non Performing Loan. Populasi penelitian ini berjumlah 27 Bank Pembangunan Daerah di Indonesia tahun 2019-2023. Penentuan sampel menggunakan metode purposive sampling sehingga memperoleh sampel sebanyak 27 BPD atau 71 data sampel penelitian. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode penelitian yang digunakan adalah metode analisis deskriptif kuantitatif dengan teknik analisis data yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Capital Adequacy Ratio berpengaruh negatif terhadap Non Performing Loan, Net Interest Margin berpengaruh positif terhadap Non Performing Loan, Beban Operasional Dan Pendapatan Operasional berpengaruh positif terhadap Non Performing Loan dan Loan to Deposit Ratio tidak berpengaruh terhadap Non Performing Loan.
Studi Fenomenologi: Mental Accounting Dalam Investasi Fixed Assets Pada Petani Sawit Angkawijaya, Riky; Ikhsan, Syarbini; Rusmita , Sari
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 2 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i2.3296

Abstract

This research aims to understand how oil palm smallholders apply mental accounting in investment decisions on fixed assets, such as the purchase of heavy equipment, operational vehicles, and additional land. The approach used is qualitative with phenomenological methods to explore the subjective experience of oil palm farmers in managing and allocating financial resources. The results showed that farmers unconsciously divided funds into different "mental accounts", such as accounts for family needs, daily operating expenses, and special accounts for long-term investments. This division greatly influences their risk-taking preferences, especially when it comes to fixed asset investment decisions. This study contributes to the understanding of financial behavior in the agricultural sector and is relevant in the development of behavior-based financial assistance strategies.
PENGARUH PENGETAHUAN AKUNTANSI DAN JENJANG PENDIDIKAN TERHADAP PENERAPAN AKUNTANSI PADA UMKM DI KECAMATAN PONTIANAK TIMUR Haryo Katlu, Mychel Gabrielli; Ikhsan, Syarbini; Rusliyawati, Rusliyawati
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2011

Abstract

ABSTRAKBanyaknya para pelaku usaha kecil yang belum memiliki pencatatan keuangan pada usaha yang mereka jalankan karena ketidaktahuan mereka terhadap akuntansi, atas permasalahan tersebut penelitian ini bermaksud untuk menjelaskan sejauh apa Penggunaan Informasi Akuntansi pada UMKM di Kecamatan Pontianak Timur dengan mempertimbangkan faktor Pengetahuan Akuntansi dan Jenjang Pendidikan. Jenis penelitian ini ialah penelitian kuantitatif melalui metode purposive sampling. Hasil menunjukkan bahwa Pengetahuan Akuntansi memiliki pengaruh signifikan terhadap Penggunaan Informasi Akuntansi, sedangkan variabel Jenjang Pendidikan tidak memiliki pengaruh terhadap Penggunaan Informasi Akuntansi pada UMKM di Kecamatan Pontianak Timur.Kata kunci: pengetahuan akuntansi, jenjang pendidikan, penggunaan informasi akuntansi, UMKM.ABSTRACTThe number of small business actors who do not have financial records in the businesses they run due to their ignorance of accounting, therefore this study aims to determine the extent of the Use of Accounting Information in MSMEs in East Pontianak District by considering the factors of Accounting Knowledge and Education Level. This type of research is quantitative research with purposive sampling method. The results show that Accounting Knowledge has a significant influence on the Use of Accounting Information, while the Education Level variable has no influence on the Use of Accounting Information in MSMEs in East Pontianak District.Keywords: accounting knowledge, level of education, use of accounting information, MSMEs.
Co-Authors ., Rusliyawati Angelicia Angkawijaya, Riky Angriani, Elda Auril, Titania Cahya, Fuji Anggun Cahya Cahyati, Rosi Annisa Caren, Caren Damayanti, Fera Damayanti, Uci Desyana, Gita Elok Heniwati Ferrary, Melissa Hamzani, Umiaty Haryo Katlu, Mychel Gabrielli Helisa Noviarty Herlina Herlina Imelda, Lia Khristina Yunita Lasmi, Sri Lestaluhu, Muthi'ah Faradiba Lyawati, Dilla M. Helmi, Syarif Maulana, M. Ikhsan Maulidia, Rahma Muhsin Muhsin Nanda Nanda Napiajo Napiajo Nina Febriana Dosinta Rafa, Wukuf Dilvan Rafli, Raflie Rakasiwi, Riana Rudy Kurniawan Rusmita , Sari Santak, M. Chiquitha Okta Vania Santi Santi Sari Rusmita Soleha, Wiranda Warda Umyana, Ayu Valensia, Gracia Sherlytta Vitriyan Espa Wong, Vanessa Yantiana, Nella