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All Journal Competitive Jurnal Akuntansi dan Keuangan At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam INTELEKTIVA Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Publikasi Ilmu Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Mohamad Zulman Hakim
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Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh RS, PBV& TATO Terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate Pada Sektor Energi Mohamad Zulman Hakim; Alviona Wulandari; Hustna Dara Sarra; Januar Eky Pambudi; Imas Kismanah; Reni Anggraeni
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.194

Abstract

Tujuan penelitian ini untuk membuktikan secara empiris pengaruh Return Saham , Price To Book Value Dan Asset Turnover terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate. Populasi dalam penelitian ini menggunakan sektor energi tahun 2017-2021. Teknik pengambilan sampel menggunakan Metode Purposive Sampling. Metode analisis menggunakan analisis regresi data panel .Hasil penelitian ini menjunjukkan bahwa return saham tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Total Assets Turnover (TATO) tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Price to Book Value (PBV) berpengaruh negatif terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021.
THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (EMPIRICAL STUDY OF INFRASTRUCTURE SECTOR COMPANIES IN 2020-2022) Mohamad Zulman Hakim; Dewi Rachmania; Indra Gunawan Siregar; Adela Rhiana Novitasari; Anggun Munifatul Afifah; Pika Yolanda
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i5.81

Abstract

Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving users of financial statements. This study aims to analyze the effect of Fraud Hexagon on fraudulent financial statements. There are 10 variables used, namely Financial Targets, Financial Stability, External Pressure, Monitoring, Ideal conditions of a company, the position of a CEO, Managerial Ownership, Change of directors, Government Ownership, Political connections. Financial statement fraud is measured using the Beneish M-Score Model. The sample in this research is infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 with a total sample of 27 companies. data analysis in this study using panel data regression analysis. The results of this study indicate that the financial targets and ideal conditions of a company have an influence on the potential for fraudulent financial reporting. Financial Stability, External pressure, Monitoring, the position of a CEO, Managerial Ownership, Change of directors, Government Ownership, Political connections have no influence on the potential for fraudulent financial reporting.
THE EFFECT OF FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS: EMPIRICAL STUDY OF NON-CYCLICALS COMPANIES IN INDONESIA Mohamad Zulman Hakim; Tariq Tawfeeq Yousif Alabdullah; Mochammad Farid Fadillah; Aisyah Sholikhati; Nurhaliza, Siti; Ika Wulandini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.100

Abstract

This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.
THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE Azzahra Maharani; Feliana Wulansari; Syiva Salwa Yumna; Mohamad Zulman Hakim; Dewi Rachmania; Sigit Budi Santoso
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.542

Abstract

This study analyzes the effect of liquidity, profitability, and capital intensity on tax aggressiveness with company size as a moderating variable in transportation and logistics companies listed on the IDX for the period 2019-2023. Using secondary data from 60 companies and panel data regression methods. The results show that profitability and capital intensity have no effect on tax aggressiveness, while liquidity have a significant effect. Company size moderates the relationship liquidity on tax aggressiveness, but does not moderate between profitability and capital intensity.
Manajemen Keuangan dan Digitalisasi: Dua Sayap Sukses Untuk Usaha Mikro, Kecil, dan Menengah (UMKM): Pengabdian Dewi Rachmania; Hesty Erviani Zulaecha; Mohamad Zulman Hakim; Muhammad Khoirul Insan; Nurul Rahmania
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2305

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengevaluasi dampak seminar yang membahas strategi peningkatan daya saing, manajemen keuangan, dan digitalisasi usaha bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Suka Asih, Kota Tangerang. Dalam rangka mendukung UMKM menghadapi persaingan bisnis modern, kegiatan ini mengadopsi pendekatan deskriptif narasi dengan metode diskusi panel yang memungkinkan keterlibatan aktif peserta. Pelaksanaan kegiatan dibagi menjadi dua sesi, yaitu sesi penyampaian materi dan sesi tanya jawab. Sesi penyampaian materi mencakup tiga topik utama, yaitu Strategi Meningkatkan Daya Saing UMKM dan Pemasaran Digital untuk UMKM, Manajemen Keuangan UMKM, serta Digitalisasi UMKM: Peluang dan Strategi Menuju Bisnis Modern. Sesi tanya jawab memberikan kesempatan bagi peserta untuk mengklarifikasi materi, berbagi pengalaman, dan mendiskusikan solusi atas tantangan yang dihadapi. Data kegiatan dikumpulkan melalui observasi dan dokumentasi, dengan pelaksanaan meliputi tahap perencanaan, pelaksanaan, dan evaluasi. Kegiatan seminar ini berhasil mencapai beberapa poin penting, antara lain: 1) Pelaku UMKM memperoleh pemahaman dan keterampilan baru yang berdampak positif pada keberlangsungan usaha, 2) Mendorong inovasi produk dan pemanfaatan peluang, 3) Meningkatkan minat berwirausaha dan menciptakan peluang kerja, 4) Memperdalam pemahaman manajemen keuangan, 5) Meningkatkan pemahaman digitalisasi dalam usaha, dan 6) Meningkatkan pemasaran produk melalui e-commerce untuk meningkatkan penjualan.
Kreatif dari Lokal, Mendunia dengan Digital: Unit Mikro, Kecil, Menengah (UMKM) Berkelanjutan Sebagai Pilar Ekonomi Masa Depan: Pengabdian Hesty Erviani Zulaecha; Dewi Rachmania; Mohamad Zulman Hakim; Zalikha Adisty Putri Mustika; Dara Dwi Kencana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.2376

Abstract

Kegiatan pengabdian masyakat bertujuan untuk meningkatkan wawasan tentang strategi pengembangan usaha, pemasaran digital, dan pemanfaatan bahan ramah lingkungan yang berlokasi di Kelurahan Kunciran Jaya. Kegiatan ini menggunakan pendekatan deskriptif narasi dengan metode diskusi panel. Kegiatan pengabdian masyarakat ini berupa seminar yang memaparkan materi terkait dengan UMKM. Seminar ini terdiri dari tiga sesi , yaitu 1) sesi penyampaian materi terkait dengan UMKM dan digitalisasi, 2) demonstrasi pembuatan produk lilin aromaterapi dan kain jumputan, dan 3) sesi diskusi. Materi disampaikan oleh narasumber akademisi dan praktisi, dilengkapi dengan sesi demonstrasi pembuatan lilin aromaterapi dari minyak jelantah dan kain jumputan teknik tie-dye. Kegiatan ini dihadiri oleh pelaku usaha, warga setempat, serta perangkat kelurahan Kunciran Jaya. Hasil dari kegiatan ini adalah 1) peserta seminar memperoleh pengetahuan strategi pengembangan usaha, dan meningkatan minat berwirausaha melalui UMKM 2) Meningkatkan pemahaman digitalisasi dalam rangka pemasaran produk melalui e-commerce, dan 3) Memperluas wawasan terkait dengan produk ramah lingkungan yang dihasilkan dari pemanfaatan bahan yang tidak terpakai sebagai produk UMKM.
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, dan Likuiditas Terhadap Pengungkapan Islamic Social Reporting (ISR) Alfia Nur Azizah; Dirvi Surya Abbas; Hamdani, Hamdani; Mohamad Zulman Hakim
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.056 KB) | DOI: 10.55606/jupiman.v1i4.661

Abstract

This research was conducted using secondary data on financial statements that have been published through the official website of each bank by downloading financial report data. The population in this study are Islamic commercial banks in Indonesia in 2015-2020. By using non-probability sampling method, the total sample obtained in this study is 36 data from 6 Islamic commercial banks. The analytical method used in this study is multiple regression analysis using Eviews software version 10 and Microsoft Excel 2016. Based on the research, it shows that leverage, profitability, firm size, firm age, and liquidity together have an influence on the disclosure of Islamic social reporting ( ISR).
PROFITABILITY MEDIATES THE INFLUENCE OF LEVERAGE, LIQUIDITY AND COMPANY SIZE ON TAX AGGRESSIVENESS Silvi Fadillah; Lady Andriani; Mohamad Zulman Hakim; Dewi Rachmania; Samino Hendrianto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.605

Abstract

This study examines the determinants of tax aggressiveness in Indonesia's Basic Materials sector, focusing on the effects of leverage, liquidity, company size, and profitability, with profitability serving as a potential mediating variable. The research employs quantitative panel data regression analysis using secondary data from 13 companies listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in 65 firm-year observations. Data were analyzed using EViews 12 with Common Effect Model and Random Effect Model estimation based on hypothesis testing results. The results indicate that profitability significantly negatively affects tax aggressiveness, while leverage, liquidity, and company size show no significant direct effects. Leverage demonstrates a significant negative impact on profitability, but liquidity and company size do not significantly influence profitability. The Sobel test confirms that profitability does not mediate the relationships between financial characteristics and tax behavior. The findings suggest that regulators should focus monitoring efforts on profitability metrics rather than conventional indicators like company size or leverage when assessing tax compliance risks. Companies should recognize that transparent tax strategies can complement strong financial performance rather than detract from it. This research provides novel insights into the contradictory role of conventional determinants of tax aggressiveness in emerging markets and demonstrates the complex relationship between profitability and tax behavior in Indonesia's Basic Materials sector.
PENGARUH PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP EARNING RESPONSE COEFFICIENT SEKTOR ENERGI TAHUN 2018-2021 Mohamad Zulman Hakim; Neneng Nurlaila; Basuki; Hamdani; Mikrad; Siti Chanifah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i1.895

Abstract

Penelitian ini menggunakan 21 perusahaan enrgi yang terdaftar di BEI 2018-2021 dengan metode Purposive Sampling bertujuan untuk menguji pertumbuhan perusahaan, leverage, profitabilitas terhadap earning response coefficient. Yang di analisis dengan metode regresi data panel. Hasil Penelitian ini menunjukan bahwa pertumbuhan perusahaan tidak berpengaruh terhadap Earning Response Coefficient, Leverage memiliki pengaruh negative terhadap Earning Response Coefficient, dan Profitabilitas tidak memiliki pengaruh Terhadap earning response coefficient.
Determinan Finansial Distress Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Mohamad Zulman Hakim; Aprilliani Tri Wiyanti; , Imam Hidayat; Januar Eky Pambudi; Dirvi Surya Abbas; Sustari Alamsyah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i1.1056

Abstract

This study aims to determine the effect of liquidity, profitability, the ratio of activity to financial distress. The population in this study is all Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019- 2021 period. The sampling technique uses purposive sampling and obtained the company or 66 samples. The analysis technique used in this study is purposive sampling analysis. Research results; liquidity,profitability and activity ratio have no effect on financial distress.
Co-Authors , Imam Hidayat Abbas, Dirvi Surya Adela Rhiana Novitasari Aisyah Sholikhati Alfia Nur Azizah Alvina Anggraini Alviona Wulandari Anggun Munifatul Afifah Aprilliani Tri Wiyanti Azzahra Maharani Basuki Dara Dwi Kencana Desi Mardania Dewi Rachmania Dewi Rahmahwati Dhea Zatira Djenni Sasmita Elsa Audia Utami Eni Suharti Epekele Wisdom Feliana Wulansari Gadis Ayu Rizky Darmala Gusti Amanutaqwa Hamdani Hamdani . Hamdani Hamdani Hanifah Muzhaffirah Hesty Erviani Zulaecha Hustna Dara Sarra Ika Wulandini Imas Kismanah Indra Gunawan Siregar ISMAIL SYAM Kimsen Lady Andriani Mikrad mikrad Mochammad Farid Fadillah Muhamad Agung Japalsyah Muhammad Khoirul Insan Neneng Nurlaila Nurul Rahmania Pambudi, Januar Eky Pika Yolanda Putri Okta Andani Reni Anggraeni Rika Ristianti Rizki Amelia Roni Rustandi Samino Hendrianto Seleman Hardi Yahawi Shafira Cahyani Wulandari Sifa Widiyana sigit budi santoso Silvi Fadillah Siti Chanifah Siti Nurhaliza Siti Salamah Sustari Alamsyah Syiva Salwa Yumna Tariq Tawfeeq Yousif Alabdullah Wati Yaramah Winda Rosa Permatasari Zalikha Adisty Putri Mustika