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Pelatihan Manajemen Organisasi Dan Peningkatan Kapasitas Pemuda Bina Remaja Di Era Digital Fitriana, Amalia Indah; Febrianto, Hendra Galuh
Jurnal Pengabdian Manajemen Vol 4 No 1 (2024): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpm.v4i1.8431

Abstract

This human resource perspective has a very high population growth rate, which means that Indonesia is currently in an active working period. Therefore, the availability of labor can be used to increase development and progress throughout the country, but the government needs to increase efforts related to improving the quality of human resources. The purpose of this PKM is to increase the capacity of youth and the management of youth development organizations. Participants are members of the Youth Development of Buaran Indah Village, Tangerang City. The results of this activity showed that participants were very enthusiastic in learning about capacity building and organizational management. This is because the sharing of organizational experiences can trigger the enthusiasm and awareness of participants in organizing. The benefits of this research are expected to increase the capacity of youth in Buaran Indah village.
THE COMPANY'S STRATEGY TO REDUCE LOSSES DUE TO FOREIGN EXCHANGE RATES Kaswoto, Junet; Sunaryo, Dede; Fitriana, Amalia Indah
Dynamic Management Journal Vol 9, No 1 (2025): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i1.13308

Abstract

Foreign exchange rate fluctuations can cause significant impacts for companies doing business internationally. Losses resulting from fluctuations in the exchange rate can cause uncertainty and lower the company's profits. Therefore, it is important for companies to adopt effective strategies in reducing foreign exchange rates. This study examines various strategies that can be used by companies to reduce losses due to foreign exchange rates. These strategies include static hedging such as the use of forward and options contracts, as well as dynamic hedging approaches that involve active management of hedged positions. In the context of PT. X in Banten Indonesia, the use of static hedging in the form of forward contracts can provide protection against exchange rate fluctuations associated with the company's international transactions. A dynamic hedging approach can also be an effective option for companies to optimize their protection against exchange rate risk. The results of the study show that the use of the hedging strategy implemented by PT. X in Banten can help companies reduce losses due to fluctuations in foreign exchange rates, especially dollars, and can improve the company's financial stability. The results of the analysis of forward hedging data conducted in certain periods show that there are (positive) gains in 2021 and 2022, and losses (negative) in the difference between the results of the forward hedging and the actual BI exchange rate at the time of maturity in 2023 in a few months. 
Tax Avoidance And Green Accounting In Increasing Firm Value And CSR Practices In Indonesia Galuh Febrianto, Hendra; Eky Pambudi, Januar; Sunaryo, Dede; Indah Fitriana, Amalia; Dehavilan, Sandrina
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.34304

Abstract

Purpose: This study examines the effect of tax avoidance and green accounting on firm value with Corporate Social Responsibility (CSR) as a moderation variable.Methodology/approach: This research is included in quantitative research. This study covers the population of 83 energy companies on IDX. This sampling technique uses purposive sampling in 50 company financial statement data samples. Data analysis was done using panel data analysis, and the MRA test was performed using Eviews 12.Findings: The study results show that tax avoidance does not affect firm value. However, green accounting does affect firm value. It is also observed that corporate social responsibility does not moderate the relationship between tax avoidance and firm value, as well as the relationship between green accounting and firm value. It can be inferred that Tax Avoidance does not impact a firm's value. Green Accounting hurts the value of the company. CSR cannot moderate the relationship between variables related to Tax Avoidance and the value of a firm. However, CSR can influence the link between Green Accounting factors and Firm value. Practical implications: The results of this research are expected to help investors in making decisions and for theories, it is hoped that this research can develop theories about the value of companies.Originality/value: This research will complement existing research and what distinguishes it from other research is the CSR variate which is the moderation variable, where there are still few who include these variables.
PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN Amalia Indah Fitriana; Hendra Galuh Febrianto
Indonesian Journal of Accounting and Governance Vol. 3 No. 1 (2019): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/jax35044

Abstract

One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company. The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017. In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.
Integration of Financial Literacy and Psychology: An Analysis of the Influence of Locus of Control on the Effectiveness of Generation Z Financial Management in Tangerang City Fitriana, Amalia Indah; Mikrad, Mikrad; Yoga, Randi Febri
Digital Business Journal Vol 4, No 1 (2025)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/digibis.v4i1.14516

Abstract

Generation Z in Tangerang City faces challenges in managing personal finances, influenced by low financial literacy, limited access to formal finance, and lack of self-control over financial decisions. This study analyzes the influence of financial literacy, financial inclusion, and locus of control on the financial management of Generation Z, filling the research gap in the Indonesian urban context. The explanatory quantitative method was used with survey data from 220 Generation Z respondents in Tangerang who were purposively selected. The results showed that the three variables had a positive and significant effect, with financial literacy as the most dominant factor, followed by locus of control and financial inclusion. These findings reinforce the importance of improving financial literacy and access to inclusive finance to drive better financial management. The novelty of the research lies in an integrative approach between cognitive aspects (literacy), access (inclusion), and psychological (locus of control) in the context of urban generation Z. Practically, this study recommends strengthening digital-based financial education programs and collaboration between stakeholders to increase financial literacy and inclusion of the younger generation. Theoretical contributions include the development of financial behavioural models that blend external and internal factors, while policy contributions emphasise the need for structured interventions to support the financial stability of Generation Z
CORPORATE CHARACTERISTICS AND ISLAMIC SOCIAL REPORTING: AN EMPIRICAL ANALYSIS OF SHARIA-COMPLIANT FIRMS Kaswoto, Junet; Fitriana, Amalia Indah; Apriliyana, Vertian; Haziqi, Muhammad Hassan
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14527

Abstract

This study examines the influence of firm size, profitability, and leverage on Islamic Social Reporting (ISR) disclosure among companies listed on the Jakarta Islamic Index (JII) from 2017 to 2021. As demand for transparency and social accountability grows in Islamic economies, understanding the determinants of ISR disclosure becomes crucial. Using a quantitative approach and panel data regression analysis (EViews 12), the study employs purposive sampling to select 12 firms (60 observations). Findings reveal that firm size has a significant positive effect on ISR disclosure, while profitability and leverage are not significant. However, collectively, these variables significantly influence ISR disclosure. The study contributes to the literature by providing empirical evidence on corporate social reporting in an emerging Islamic capital market. Its novelty lies in focusing on ISR disclosure within the JII context, where research remains limited. Results offer practical insights for regulators and corporate managers aiming to enhance Islamic social accountability through strategic financial and organizational policies.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, TOTAL ASSET TURNOVER, AND DEFERRED TAXES ON CORPORATE FINANCIAL PERFORMANCE: THE ROLE OF COMPANY SIZE MODERATION Mubarok, Ahmad Zakki; Haq, Saiful; Khairunisa, Vera Khairunisa; Fitriana, Amalia Indah
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14486

Abstract

This study addresses the growing need to understand key drivers of financial performance in manufacturing firms amid increasing demands for corporate accountability and operational efficiency. It aims to examine the effects of Corporate Social Responsibility (CSR), Total Asset Turnover (TATO), and Deferred Tax on financial performance, with Firm Size as a moderating variable, using data from manufacturing companies listed on the IDX from 2019 to 2023. Employing panel data regression analysis via EViews 9, the study uses purposive sampling to select 12 firms (60 observations). Findings reveal that TATO and deferred tax have a positive and significant impact on financial performance, while CSR does not. Firm size strengthens the effects of TATO and deferred tax but does not moderate the CSR–performance relationship. The study’s novelty lies in integrating CSR, asset efficiency, and deferred tax within a moderated model in the context of Indonesian manufacturing firms. It contributes theoretically by enriching financial performance literature and practically by guiding strategic decision-making in similar industrial settings.
Media Exposure, Gender Diversity, and Managerial Ownership of CSR Disclosure: The Moderation Effect of the Independent Board of Commissioners Amalia Indah Fitriana; Dede Sunaryo; Januar Eky Pambudi; Mikrad; Siti Nurhaliza; Hendra Galuh Febrianto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of media exposure, gender diversity, and managerial ownership on corporate social responsibility (CSR) disclosure, with independent board of commissioners as a moderating variable. Conducted on Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange from 2018-2022, this research addresses the growing importance of CSR transparency in building stakeholder trust and corporate accountability. Using purposive sampling, eleven companies were selected as samples, with secondary data analyzed through panel data regression and moderation regression. Findings reveal that gender diversity and managerial ownership significantly influence CSR disclosure, while media exposure shows no significant effect. The independent board of commissioners effectively moderates the relationship between gender diversity and managerial ownership with CSR disclosure, but fails to moderate media exposure's impact. This research contributes to corporate governance literature by identifying the supervisory role of independent commissioners in strengthening the relationship between firm characteristics and CSR disclosure. The findings provide practical implications for management in enhancing social transparency and offer regulatory insights for developing more effective corporate governance policies, particularly within the Indonesian business context.
Pemberdayaan umkm kelurahan batujaya melalui pelatihan manajemen keuangan dan pembukuan sederhana Negara, Andi Kusuma; Febrianto, Hendra Galuh; Sunaryo, Dede; Priyatna, Eka Hendra; Rauf, Abdul; Fitriana, Amalia Indah; Pratiwi, Linda Dwi
ABDIMU Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/abdimu.v2i2.13955

Abstract

Bagi pelaku bisnis kecil dan menengah (UMKM), manajemen keuangan dan pembukuan sangat penting, tetapi banyak yang belum memahami atau bahkan menerapkannya. Akibatnya, pengabdian kepada masyarakat (PkM) ini dilakukan untuk meningkatkan pemahaman dan keterampilan UMKM. penghitungan, pencatatan, dan pembukuan perusahaan di Kelurahan Batujaya Kecamatan Batuceper agar bisnis yang dimiliki berkembang, meningkatkan daya saing dan kesejahteraan umum. Pelatihan dan pendampingan dilakukan untuk melaksanakan kegiatan ini. penelitian terhadap peserta pelatihan yang menunjukkan bahwa sebagian besar pemilik usaha kecil dan menengah (UMKM) belum melakukan penghitungan dan pencatatan keuangan, tidak memiliki pemahaman yang cukup tentang aset perusahaan, dan belum menggabungkan aset pribadi dengan aset bisnis. Pelatihan diberikan melalui penyediaan laporan untuk penghitungan keuangan usaha tiap peserta dan pencatatan dengan harapan nantinya pelaku UMKM di Kelurahan Batujaya Kecamatan Batuceper dapat mengimplementasikan ilmunya kedalam bisnisnya.