Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

4.267

P-Index

This Author published in this journals

All Journal Jurnal Ekonomika Media Ekonomi dan Manajemen Akuisisi : Jurnal Akuntansi Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Manajemen JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) International Journal of Community Service Bussman Journal : Indonesian Journal of Business and Management Jurnal Akuntansi Keuangan dan Bisnis SIGMA: Journal of Economic and Business Amkop Management Accounting Review (AMAR) Jurnal Pengabdian Masyarakat Paguntaka AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JIM : Journal Of International Management INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

Muh. Irfandy Azis

Universitas Borneo Tarakan

Author-ID : 1456247

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 21 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA PEMERINTAH KABUPATEN GUNUNGKIDUL Muh. Irfandy Azis
JURNAL EKONOMIKA Volume 11, Nomor 01, Januari 2020
Publisher : Universitas Borneo Tarakan

Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Tujuan penelitian ini adalah untuk mengevaluasi SAKIP pada Pemerintah Kabupaten Gunungkidul yang memperoleh nilai SAKIP yang tetap. Metode analisis deskriptif digunakan untuk mengevaluasi komponen SAKIP yaitu Perencanaan Kinerja, Pengukuran Kinerja, Pelaporan Kinerja, Evaluasi Kinerja dan Capaian Kinerja. Hasil penelitian terhadap evaluasi SAKIP Kabupaten Gunungkidul menunjukkan bahwa faktor yang mempengaruhi SAKIP Kabupaten Gunungkidul adalah kejelasan pedoman SAKIP, komitmen Pemerintah Daerah dan bantuan pemerintah pusat. Sedangkan kendala yang dihadapi Kabupaten Gunungkidul adalah kurangnya pemahaman tentang pedoman SAKIP, kurangnya komitmen Pemerintah Daerah yang ditandai dengan anggaran SAKIP yang kecil sehingga membuat penerapan SAKIP Kabupaten Gunungkidul kurang optimal.

Financial Technology For SMEs Capital Problems With Crowdfunding Method Mappa Panglima Banding; Ashar Ashar; Ahmad Juliana; Muh. Irfandy Azis; Yohanna Thresia
Media Ekonomi dan Manajemen Vol 35, No 2 (2020): Empowering Corporate Governance for Sustainable Development
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

This study motivated by Micro, Small, and Medium Enterprises (SMEs) problem. SMEs still have difficulty accessing financial institutions. This problem should overcome when SMEs utilize information technology in business management such as crowdfunding features through Financial technology, where crowdfunding has known as a funding offering facility for social interests. The study is a qualitative descriptive analysis. This study intended to decide how to use crowdfunding-based financial technology by SME's at Tarakan City. The experiment subject is a randomized participant of 15 participants based on a predetermined category faced with stakeholders SME’s at Tarakan City. The data consisted of primary data non-metric or qualitative data. Participants were interviewed and examined to learn about the use of crowdfunding-based financial technology by small and medium-sized companies in Tarakan City, followed by triangulation with three models, i.e. data triangulation, investigator triangulation, and methods triangulation. Then analyzed with an interactive model through data reduction, data display, and conclusion drawing procedures. The result of the research shows that from the 15 informants in this study, there were only two informants who knew about Financial technology, and only a small proportion of SMEs at Tarakan City able to utilize Financial technology based on crowdfunding for their funding needs and use crowdfunding for working capital.

Faktor-Faktor Yang Mempengaruhi Harga Saham Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Muh. Irfandy Azis; Ahmad Juliana; Muhammad Tharmizi Junaid; Adnan Farisi
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.668

This study aims to determine the factors that influence the stock prices of consumer goods companies listed on the Indonesia Stock Exchange 2015-2020. The sample selection technique used the purposive sampling technique to obtain a sample of 10 companies. The data analysis method was analyzed using multiple linear regression analysis using SPSS version 26 for windows application. Based on the results of the study, partially earning per share (EPS) has a positive and significant effect on stock prices, and return on assets (ROA) has a negative and significant effect on stock prices, and return on equity (ROE) has no significant effect on stock prices. Simultaneously, the variable earning per share (EPS), return on assets (ROA) and return on equity significantly affect stock prices. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi harga saham Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia tahun 2015-2020. Teknik pemilihan sampel menggunakan teknik Purposive Sampling sehingga diperoleh sampel sebanyak 10 perusahaan. Metode analisis data dianalisis menggunakan analisis regresi linier berganda dengan menggunakan aplikasi SPSS versi 26 for windows. Berdasarkan hasil penelitian, secara parsial Earning per Share (EPS) berpengaruh positif dan signifikan terhadap harga saham, Return on Assets (ROA) berpengaruh negatif dan signifikan terhadap harga saham, dan Return on Equity (ROE) berpengaruh negatif dan signifikan terhadap harga saham. tidak berpengaruh signifikan terhadap harga saham. Secara simultan variabel Earning per Share (EPS), Return on Assets (ROA) dan Return on Equity berpengaruh signifikan terhadap harga saham.

Respon Jakarta Islamic Index terhadap Perubahan Kurs Dunia Arnadi Chairunnas; Muh. Irfandy Azis; Angelina Yenny Ringan
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 1 (2021): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Penelitian ini bertujuan untuk mengetahui pengaruh Kurs Dunia terhadap Jakarta Islamic Index (JII). Kurs Dunia yang digunakan pada penelitian ini yaitu Kurs Dolar, Kurs Euro, Kurs Poundsterling, dan Kurs Yuan. Jenis data yang digunakan adalah data sekunder mulai dari tahun 2011-2019. Sedangkan teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Kurs Dolar dan Kurs Poundsterling berpengaruh secara negatif dan memiliki signifikansi terhadap Jakarta Islamic Index. Artinya bahwa peningkatan atau penguatan yang terjadi pada Kurs Dolar dan Kurs Poundsterling akan direspon negatif oleh Jakarta Islamic Index dengan menunjukkan penurunan nilai. Sedangkan Kurs Euro dan Kurs Yuan berpengaruh positif dan signifikan terhadap Jakarta Islamic Index. Artinya bahwa peningkatan atau penguatan yang terjadi pada Kurs Euro dan Kurs Yuan akan direspon positif oleh Jakarta Islamic Index dengan menunjukkan peningkatan nilai.

Interaksi Indeks Dow Jones, Kurs Dolar, Minyak Dunia, Emas dan Indeks Saham Indonesia LQ45 Muh. Irfandy Azis; Sabrang Gilang Gemilang; Dzulfikri Azis Muthalib
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2235

This study aims to determine the short-term effect, long-term effect and causality effect between the Dow Jones Index, Dollar Exchange Rate, Crude Oil WTI and Gold on the Indonesian Stock Index LQ45. The type of data used to achieve the research objectives is time series data with daily data starting from January 1, 2010 to December 31, 2019. The data is processed using the e-views application, so the results of the cointegration test show that there is a cointegration relationship in each research variable can be interpreted that there is a long-term effect between the Dow Jones Index, Dollar Exchange Rate, Crude Oil WTI and Gold on the Indonesian Stock Index LQ45. Based on the results of the Granger causality test, it shows that there is a two-way causality effect between the Dollar Exchange Rate and Gold against the Indonesian Stock Index LQ45. Whereas the Dow Jones Index and Crude Oil WTI only have a one-way effect to the Indonesian Stock Index LQ45. In addition, based on the results of the impulse response analysis by taking ten observation periods, it was found that at the beginning of the observation period there was a large effect then it got smaller as the observation period increased but still had an effect on each research variable. This means that there is a long-term effect between the Dow Jones Index, Dollar Exchange Rate, Crude Oil WTI and Gold on the Indonesian Stock Index LQ45.

STUDI EFISIENSI PASAR MODAL INDONESIA BENTUK SETENGAH KUAT PADA MASA PANDEMI COVID-19 (Perusahaan Transportasi Di Bursa Efek Indonesia Tahun 2019-2020) Muhammad Tharmizi Junaid Tharmizi; Muh. Irfandy Azis; Ahmad Juliana; Jescynia Marchella Lahengke; Aan Digita Malik
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

This research aims to determine how the transportation industry in Indonesia fared during the COVID-19 pandemic. Is this segment of the Indonesian capital market semi-efficient during the COVID-19 pandemic? In order to measure the sample size, Purposive Sampling and Market Adjusted Model approaches are used. The data used is abnormal return data for all IATA-listed transportation providers there are 35 firms that will be evaluated on the Indonesia Stock Exchange in the 2019-2020 term. The Abnormal Return, Market Reaction Speed, Normality Test, and Independent Different Test were used to examine the data (Independent Sample T-Test). The findings of this research show that transportation companies listed on the Indonesia Stock Exchange are semi-strongly efficient. Prices were altered by the news of the COVID-19 pandemic with atypical returns that did not last long, allowing the market to achieve a new price equilibrium point. There were also considerable discrepancies in the results of the several abnormal return tests before and after the COVID-19 pandemic. Keywords: efficient market hypothesis, semi-strong, event study, abnormal return

Analisis Efektivitas, Kemandirian dan Pertumbuhan Ekonomi Pemerintah Kabupaten Buton Utara La Nita; Ibnu Hajar; Muh. Irfandy Azis
SIGMA: Journal of Economic and Business Vol. 1 No. 1 (2018): SIGMA: Journal of Economic and Business (2018)
Publisher : SIGMA: Journal of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.643 KB)

The aim of this research is for knowing, identificating and effectiveness analyzing, autonomy and economic growth of the goverment of North Buton Regency.This research is using financial data of income Budget expenditure Region (APBD) and Product Domestic Regional Bruto(PDRB) percapita of the North Buton Regency in year 2010-2015.The data that has used in this research is quantitative data with using Statistic destcritive method in the analyzing of processing data. Statistic descriptive analyzing is technique data analyzing for summaring and description numeric data in order to easy to interpret. Based on the result of analysis that has done it, got the result as follows : 1) effectiveness ratio of financial of the government of North Buton Regency during the six years has rerate 96,76 % that include effective. The effectiveness trend of financial region, the highest gotten in year 2013 namely 133,66 % and the lowest is in year 2010 namely 11,53 %; 2) The autonomy ratio financial of the government of North Buton Regency during the six years rerate 1,96 % still among (0-25) % that include is very low. The trend of autonomy financial region, the highest is in year 2012 namely 2,81 % and lowest is in year 2010 namely 0,34 %; and 3) The result of counting of economy growth trend of the goverment of North Buton Regency in year 2010-2015 was showing the good growth with rates persentace 8,31 %. The highest trend of economy growth in year 2011namely 9,54 % and the lowestis in year 2015 namely 4,04 %.

Peningkatan Pendapatan Asli Daerah Melalui Belanja Modal Pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Utara Azis, Muh. Irfandy
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 18, No 2 (2020): September 2020
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v18i2.8361

Abstrak - Penelitian ini bertujuan untuk mengetahui pengaruh belanja modal terhadap pendapatan asli daerah pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Utara. Jenis data yang digunakan pada penelitian ini adalah data panel atau gabungan antara data croos section dan data time series. Data cross section terdiri dari data Pemerintah Kabupaten/Kota di Provinsi Kalimantan Utara, sedangkan data time series terdiri dari data rentang waktu penelitian tahun 2010 sampai dengan 2019. Metode analisis yang digunakan analisis regresi data panel. Berdasarkan hasil pemilihan model melalui uji chow, model yang paling sesuai adalah model regresi variabel dummy dengan efek tetap. Sedangkan hasil uji hausman, menunjukkan bahwa model efek acak yang paling sesuai. Pemilihan model dilanjutkan melalui uji lagrange multiplier karena dua pengujian sebelumnya yang memiliki hasil yang berbeda, dan disimpulkan bahwa model yang paling sesuai untuk penelitian ini adalah model efek acak. Hasil penelitian menunjukkan bahwa belanja modal berpengaruh positif dan signifikan terhadap pendapatan asli daerah pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Utara. Belanja modal memberikan kontribusi sebesar 3,9% terhadap peningkatan pendapatan asli daerah pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Utara. Kata Kunci : Belanja Modal, Pendapatan Asli Daerah

PELATIHAN PENGISIAN SPT TAHUNAN WPOP DI LINGKUP FAKULTAS EKONOMI UNIVERSITAS BORNEO TARAKAN Muhammad Tharmizi Junaid; Muh. Irfandy Azis; Riyans Ardiansyah; Mappa Panglima Banding; Aan Digita Malik
Jurnal Pengabdian Masyarakat Paguntaka Vol. 1 No. 1 (2022): November 2022
Publisher : Jumpa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61457/jumpa.v1i1.1

Sebagian besar Wajib Pajak masih enggan membayar pajak dengan benar. Mereka akan selalu berusaha untuk mengelak dari pembayaran pajak. Oleh karena itu, dalam sistem self assessment ini keberadaan basis data perpajakan yang lengkap dan akurat sangat penting bagi Direktorat Jenderal Pajak (DJP). Sesuai dengan sistem self assessment maka WP mempunyai kewajiban untuk mendaftarkan diri ke Kantor Pelayanan Pajak untuk diberikan Nomor Pokok Wajib Pajak (NPWP). Tujuan dari kegiatan PKM ini adalah untuk meningkatkan pemahaman dan keterampilan peserta terkait perpajakan, yaitu seputar pajak penghasilan. Sasaran dalam kegiatan pengabdian ini adalah wajib pajak orang pribadi dilingkup Fakultas Ekonomi Universita Borneo Tarakan. Pelaksanaan secara umum berjalan dengan lancar dengan dukungan terutama dari pihak FE UBT. Peserta pelatihan yang hadir berjumlah 20 orang dari total 26 orang yang diundang. Pelaksanaan kegiatan berlangsung cukup interaktif ditandai dengan banyaknya peserta yang aktif bertanya. Pengabdi membantu para peserta pelatihan mengisi e-SPT menggunakan sistem e-filling. Kendala yang dihadapi dalam pengabdian ini yaitu antara lain: (1) menentukan penghasilan bersih yang seharusnya dikenakan pajak; (2) menentukan harta yang dimasukkan ke dalam pelaporan SPT; serta (3) kendala teknis yaitu proses pengisian SPT dengan sistem e-fiiling.

PENGARUH ORIENTASI PELAYANAN DAN BAURAN PEMASARAN TERHADAP KEPUASAN PELANGGAN PADA UD. MAJU KENDARI Azis Muthalib, Dzulfikri; Azis, Muh. Irfandy; Muthalib, Abd. Aziz; N, Ismail Khalid
JIM : Journal Of International Management Vol 1 No 02 (2022): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v1i02.485

This study wants to see how the influence of service orientation and marketing mix on customer satisfaction at UD. Maju Kendari. The research sample was 78 customers at UD. Maju Kendari. This study uses multiple linear regression analysis. The significance value is 0.000 which means it is smaller than the value of ? = 0.05, so statistically the variables of service orientation (X1) and marketing mix (X2) simultaneously (together) have a significant effect on customer satisfaction (Y) at the 95% confidence level. The R2 (R-Square) value is 0.897. The R value (correlation coefficient number) of 0.947 indicates that the closeness of the direct relationship between the service orientation variable (X1) and the marketing mix (X2) to customer satisfaction (Y) is 94.7%. After the data is processed, the results are obtained: (1) The higher the service orientation and marketing mix, the higher the customer satisfaction at UD. Maju Kendari. (2) The higher the service orientation, the higher the customer satisfaction at UD. Maju Kendari. (3) the higher the marketing mix, the higher the customer satisfaction at UD. Maju Kendari.

Co-Authors Abd. Azis Muthalib Adi, Tiomy Butsianto Adnan Farisi Ahmad Juliana Ahmad Juliana Ahmatang Ahmatang Ang Hong Loong Angelina Yenny Ringan Arnadi Chairunnas Ashar Ashar Aswan Aswan Aswan Aswan Banding, Mappa Panglima Budi Hasyim Deni Marsha Faerozh Madli Febrian, Muhammad Rully Ibnu Hajar Jescynia Marchella Lahengke Juliana, Ahmad karunia, Erick La Nita Loong, Ang Hong Malik, Aan Digita Marsha, Deni Mohd Noor Hidayat Jimainal Mojolou, Dean Nelson Muh. Israwan Azis Muhammad Tharmizi Junaid Muthalib, Abd. Aziz Muthalib, Dzulfikri Azis N, Ismail Khalid Nursandi, Arif Nursia, Nursia NURUL HIDAYAT Riyans Ardiansyah Sabrang Gilang Gemilang Shalahuddin Shalahuddin Suryaningsih Suryaningsih Suryaningsih Syahran Syams, Tengku Putri Azizah Wawo, Andi Basru Yohanna Thresia Nainggolan

Title

Found 21 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 21 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 21 Documents
Search