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All Journal Jurnal Ilmiah Edunomika (JIE) Islamic Business and Finance (IBF) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Accounting International Mount Hope Jurnal Kajian Ilmu Hukum
Abduh, Arridho
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI YANG TERCATAT DI BEI SELAMA PERIODE 2020 – 2023 Simanungkalit, Beatrix Sabtini; Lumbanbatu, Jessika A C; Siregar, Alfin Dody Pangestu; Mesrawati; Abduh, Arridho
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.715

Abstract

Evaluating how much influence company size, debt to equity ratio, profitability level, and free cash flow have on earnings management practices in manufacturing companies classified in the industrial sector and listed on the IDX during the period 2020 to 2023 is the purpose of this research journal. The approach used is quantitative with deductive methods and descriptive in nature. The research information used comes from the annual financial report of a company (secondary data). Multiple linear regression techniques were used to analyze the relationship between the independent variable and the dependent variable. The research results show that each of the independent variables of firm size, debt-equity ratio, profitability, and free cash flow has a significant effect on earnings management with a significance level below 0.05. In addition, the F-test shows that these variables also simultaneously have a significant effect on earnings management, as indicated by the F-test result of 3,643 and a significance of 0.009. These results support the assumption that internal company factors play an important role in earnings management practices, both to maintain the consistency of financial statements and to meet the expectations of stakeholders.
PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, KEPEMILIKAN PUBLIK, CORPORATE SOSIAL RESPONSIBILITY DAN RETURN ON ASSET TERHADAP BIAYA HUTANG PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Tania, Ellen; Mesrawati, Mesrawati; Cathy, Cathy; Abduh, Arridho
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4796

Abstract

Kegiatan operasional perusahaan sering kali bergantung pada utang yang diperoleh melalui berbagai saluran, seperti pinjaman dari bank, penerbitan obligasi, atau kewajiban terkait imbalan karyawan. Penelitian ini bertujuan untuk menganalisis pengaruh variabel-variabel seperti Komisaris Independen, Kepemilikan Institusional, Leverage, Kepemilikan Publik, Corporate Social Responsibility (CSR), dan Return on Asset terhadap Biaya Utang pada perusahaan-perusahaan di sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia (BEI). Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan teknik pengambilan sampel purposive sampling. Populasi yang diteliti mencakup 39 perusahaan Aneka Industri yang terdaftar di BEI, di mana lima perusahaan dipilih sebagai sampel. Untuk analisis data, digunakan model regresi linear berganda. Hasil penelitian menunjukkan bahwa Komisaris Independen tidak memberikan pengaruh yang signifikan terhadap Biaya Utang pada perusahaan-perusahaan di sektor Aneka Industri di BEI. Namun, Kepemilikan Institusional, Leverage, Kepemilikan Publik, dan CSR terbukti berpengaruh terhadap Biaya Utang perusahaan yang diteliti. Secara keseluruhan, variabel-variabel Komisaris Independen, Kepemilikan Institusional, Leverage, Kepemilikan Publik, CSR, dan Return on Asset memiliki dampak terhadap Biaya Utang pada perusahaan-perusahaan Aneka Industri di BEI.
Instrumen Keuangan Sosial Islam Dan Keberlanjutan Lingkungan (SDGs 13) Abduh, Arridho; Marliyah, Marliyah; Siregar, Saparuddin
ISLAMIC BUSINESS and FINANCE Vol 5, No 1 (2024): ISLAMIC BUSINESS and FINANCE
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ibf.v5i1.28345

Abstract

The issue of climate change has become an urgent global challenge that requires immediate action. Achieving Sustainable Development Goal 13 (SDG 13), which pertains to climate action, has become a top priority in efforts to mitigate the negative impacts that have occurred and are ongoing. In this context, Islamic social finance instruments emerge as a tool with great potential to support environmental sustainability goals. This approach integrates the principles of Islamic social finance, emphasizing justice, sustainability, and fair distribution, with global efforts to address climate change. This article seeks to explain how Islamic social finance instruments can be used as investment vehicles supporting green projects, renewable energy, and other endeavors aimed at reducing carbon emissions and preserving ecosystem balance. We also evaluate the positive impact achieved in attaining SDG 13 through the implementation of these instruments. Despite some hurdles that need to be addressed, such as broader awareness and understanding of Islamic social finance, its potential to contribute to climate change mitigation and the achievement of SDG 13 is significant. This article provides insights into how the Islamic social finance approach can become an integral part of the global solution to address climate change and achieve environmental sustainability. 
ANALISIS PENGARUH PENGETAHUAN INVESTASI, PERSEPSI RISIKO, MOTIVASI INVESTASI, DAN MODAL INVESTASI TERHADAP MINAT INVESTASI DI PASAR MODAL PADA MAHASISWA UNPRI Wijaya, Graciela; Winata, Sherly; Pardosi, Adinda Megawati; Mesrawati, Mesrawati; Abduh, Arridho
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13226

Abstract

In the past few years, the number of young investors has continued to grow, but not the quality. Therefore, the authors, as an UNPRI student, wanted to conduct research related to this matter. The purposes of this research is to test and analyze the influence of investment knowledge, risk perception, investment motivation, and investment capital and investment interest in capital market among UNPRI students partially and simultaneously. This research used a saturated sample method with a total sample of 125 respondents, who were students from the law faculty, psychology faculty, and science and technology faculty at UNPRI. The analysis technique uses multiple linear regression analysis and the data is processed using the program SPSS 23.0 version. Based on the research, it was found that (1) the investment knowledge variable partially had no effect on investment interest, (2) the risk perception variable partially had no effect on investment interest, (3) the investment motivation variable partially had an effect on investment interest, and (4) the variable Investment capital partially influences investment interest. However, (5) simultaneously the variables investment knowledge, risk perception, investment motivation and investment capital influence investment interest. Keywords : Investment Knowledge, Risk Perception, Investment Motivation, Investment Capital, Investment Interest
ULTIMUM REMEDIUM AND THE LEGAL POLITICS OF TAX CRIMINAL PROSECUTION IN INDONESIA Abduh, Arridho; Anto, Irma Romi; Abdulghani, Naser Ali
Jurnal Kajian Ilmu Hukum Vol. 4 No. 2 (2025): Jurnal Kajian Ilmu Hukum
Publisher : Yayasan Pendidikan Islam Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkih.v4i2.1700

Abstract

The enforcement of tax criminal law in Indonesia faces a structural dilemma between the principle of ultimum remedium, which emphasizes the recovery of state financial losses, and the tendency to apply primum remedium, which is punitive. This study uses a juridical-normative method with a statutory, conceptual, case-based, and comparative approach to analyze the normative construction of the KUP Law, law enforcement practices, and Supreme Court jurisprudence related to tax crimes. The results show that the ambiguity of the discretionary formulation of Article 44B of the KUP Law, as well as the inconsistency of the ratio decidendi in court decisions, have given rise to legal uncertainty and unequal treatment of taxpayers. As a novelty, this article deconstructs the binary paradigm of ultimum remedium–primum remedium and proposes the Integrative Justice Model as an alternative theoretical framework. This model is designed as a legal triage mechanism that classifies tax crimes based on the level of seriousness of the act and the degree of culpability (mens rea) of the perpetrator, thus allowing for proportional differentiation of settlement paths through: (1) administrative-restorative paths, (2) hybrid restorative-punitive paths, and (3) punitive-preventive paths. The Integrative Justice Model is offered as a normative solution to bridge the interests of state financial restoration with just, effective, and legal certainty-oriented criminal law enforcement.
Co-Authors Abdulghani, Naser Ali Anto, Irma Romi Cathy, Cathy Lumbanbatu, Jessika A C Marliyah, Marliyah Mesrawati, Mesrawati Pardosi, Adinda Megawati Saparuddin Siregar Simanungkalit, Beatrix Sabtini Siregar, Alfin Dody Pangestu Tania, Ellen Wijaya, Graciela Winata, Sherly