Articles
<![CDATA[Pengaruh Rasio Keuangan dan Ukuran Perusahaan terhadap Return Saham Jakarta Islamic Index 70 ]]>
<![CDATA[Ilham Ramadhan Ersyafdi]]>;
<![CDATA[Zakiyah Aslamiyah]]>
<![CDATA[ IQTISHODUNA IQTISHODUNA (VOL.19, No.2, 2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, UIN Maliki Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.18860/iq.v19i2.19273
<![CDATA[Sharia-based investments are increasingly in demand by investors. An example of this phenomenon is the emergence of a new Islamic stock index, namely the Jakarta Islamic Index (JII) 70. One of the aims of investors is to expect a good rate of return on what they have invested. This study aims to analyze whether JII 70 stock returns can be influenced by financial ratios and company size variables with objects namely companies that have been listed on the index from 2018-2020. The population in this study was 101 companies through purposive sampling, 21 companies were used as samples. There are nine variables used in this study with the results showing that stock returns can be influenced by three variables, namely debt to equity ratio, price earning ratio, dividend per share. Meanwhile, stock returns cannot be influenced by six other independent variables including return on assets, earnings per share, economic value added, total asset turnover, net profit margin and company size.]]>
<![CDATA[PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI SEKTOR CONSUMER NON CYCLICALS BEI ]]>
<![CDATA[Handayani, Amelia Putri]]>;
<![CDATA[Ersyafdi, Ilham Ramadhan]]>
<![CDATA[ JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 1 (2024): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26418/jaakfe.v13i1.80711
<![CDATA[Tujuan didirikannya perusahaan adalah untuk mendapatkan laba semaksimalnya agar keberlangsungan perusahaan dapat terkendali dan berkembang dengan baik. Namun laba yang terdapat dalam laporan keuangan harus menyajikan fakta keuangan yang sebenarnya agar laba bisa ditafsirkan sebagai laba yang berkualitas. Saat kualitas laba tidak disajikan sesuai dengan yang sebenarnya maka laba akan menjadi bias dan dampaknya menyesatkan investor atau kreditor dalam mengambil keputusan. Oleh karena itu, perlunya diungkapkan tentang faktor-faktor apa saja yang mampu memengaruhi kualitas laba. Studi ini bermaksud untuk menguji tata kelola perusahaan yaitu komisaris independen, kepemilikan manajerial, kepemilikan institusional, kepemilikan publik, komite audit, dewan direksi dan dewan komisaris terhadap kualitas laba dengan objek studi adalah perusahaan manufaktur yang terdaftar di sektor consumer non cyclicals BEI periode 2018-2022. Sampel studi diseleksi dengan menggunakan purposive sampling dan sebanyak 21 dari 59 perusahaan telah memenuhi kriteria. Hasil studi menyatakan bahwa seluruh variabel bebas secara simultan memiliki peran untuk memengaruhi kualitas laba. Namun seluruh variabel bebas secara parsial tidak memiliki peran untuk memengaruhi kualitas laba.]]>
<![CDATA[Dampak COVID-19 terhadap Pengungkapan CSR pada Perusahaan Pertambangan Batubara yang Terdaftar di BEI ]]>
<![CDATA[Ahmadi, Lusiana Putri]]>;
<![CDATA[Ersyafdi, Ilham Ramadhan]]>;
<![CDATA[Ginting, Rafles]]>
<![CDATA[ Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol 7, No 2 (2023): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis ]]>
Publisher : <![CDATA[LPPM Universitas BSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31294/eco.v7i2.15879
<![CDATA[Disclosure of CSR plays an important role in the company as an information medium that shows how much the company cares for workers, the community and the surrounding environment. Companies engaged in the coal mining business sector are often seen as companies that damage the environment. COVID-19 which is endemic in Indonesia has had many impacts on companies, one of which is CSR. Companies will have to recalculate all forms of CSR programs due to financial conditions and wider targets for CSR beneficiaries. So the purpose of carrying out this study is to find out how the impact of COVID-19 has on CSR disclosure of companies listed on the IDX engaged in this business sector. GRI 403 is a reference for CSR disclosure used in this study which contains occupational safety and health. Based on the criteria, 5 of the 13 companies sampled included ADRO, BUMI, INDY, ITMG, and PTBA. Based on the results of the analysis, the company that disclosed all aspects in 2019 and 2020 is ITMG. BUMI and PTBA consistently disclose nine aspects in 2019 and 2020. Whereas INDY and ADRO there is an increase in disclosure from seven and eight aspects in 2019 to eight and nine in 2020. So it is concluded that COVID-19 has not had a negative impact on disclosure of company CSR activities. In addition, all companies have also contributed through CSR programs to overcome the COVID-19 pandemic in Indonesia.]]>
<![CDATA[PENGARUH PENGUNGKAPAN WAJIB DAN SUKARELA DALAM LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Intan Syafiah Al Akhilla]]>;
<![CDATA[Ilham Ramadhan Ersyafdi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36080/jak.v13i1.2384
<![CDATA[The high or low level of company value describes the achievements of a company based on the trust given to it by the community since the company was founded. The aim of preparing this research is to examine the influence of tax avoidance, investment opportunity costs, corporate social responsibility disclosure, enterprise risk management disclosure and intellectual capital disclosure on company value. Sample selection uses a purposive sampling method with various predetermined parameters. Using this method, 37 out of 57 companies that were members of the non-cyclical consumer sector were selected with a research year range from 2017-2021. The results of the study describe that of the five independent variables, only one has a partial influence, namely the investment opportunity set on company value, while the other independent variables have no influence. Based on updates to the composition of independent variables and the study period in this study, companies can use these results as a reference in efforts to increase the value owned by the company.]]>
<![CDATA[Efek Digitalisasi terhadap Praktik dan Kualitas Audit ]]>
<![CDATA[Ersyafdi, Ilham Ramadhan]]>;
<![CDATA[Nasution, Cahya Dibah Al-Adawiyah]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21009/Wahana.19.029
<![CDATA[Digitalization has become a major driver in business and organizational transformation in the contemporary era. One area that is significantly affected is audit. This study aims to explain the effects of digitalization on audit practice and quality using libraries or qualitative literature study methods using related journals or scientific articles. This study produces findings that digitalization provides benefits such as efficiency and accuracy which have a positive effect on audit practice and quality. However, there are also challenges such as data security, privacy issues and changing skills paradigms. So, it is very necessary to have a careful strategy in dealing with these changes to ensure the sustainability and effectiveness of audit practices in the future. It is hoped that audit practices can exploit the positive potential of digitalization while overcoming existing challenges. As technology and the business environment continue to change, these efforts will ensure that audit practices remain relevant, effective, and competitive in the ever-evolving digital era.]]>
<![CDATA[Financial Management Strategies for Business Actors as an Effort to Improve Performance and Competitiveness ]]>
<![CDATA[Fauziyyah, Nurul]]>;
<![CDATA[Ersyafdi, Ilham Ramadhan]]>;
<![CDATA[Bestari, Ruli]]>;
<![CDATA[Aryani, Habsyah Fitri]]>;
<![CDATA[Ahmadi, Lusiana Putri]]>;
<![CDATA[Prabowo, Muhammad Aras]]>
<![CDATA[ Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 7, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Lambung Mangkurat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20527/btjpm.v7i1.11681
<![CDATA[Implementing this community service activity aims to answer the needs of MSMEs in the era of the global crisis known as COVID-19. This activity aims to provide practical knowledge and experience regarding financial management, implementing accounting, and other related matters, such as creating basic financial reports for MSMEs. The target participants of this activity are micro, small and medium enterprises, students, and the general public who want to increase their knowledge and insight regarding financial management strategies for business actors. The total number of participants who attended this agenda was 116 from various groups such as business people, professionals, students, and others. The method for implementing this activity is to use a PAR approach in the form of a national seminar through a virtual meeting which presents two resource persons from associations, practitioners and business actors so that they can provide various perspectives and knowledge that can provide future provisions for (potential) business actors. It is hoped that this activity can be a solution for business actors affected by COVID-19 or prospective business actors so that they become more alert and anticipatory in unpredictable economic conditions with high volatility.]]>
<![CDATA[Sosialisasi Tata Cara Pengisian Beban Kerja Dosen/Laporan Kinerja Dosen pada Platform Sistem Informasi Sumberdaya Terintegrasi (SISTER) untuk Dosen Pemula ]]>
<![CDATA[Ersyafdi, Ilham Ramadhan]]>;
<![CDATA[Prabowo, Muhammad Aras]]>;
<![CDATA[Aryani, Habsyah Fitri]]>;
<![CDATA[Ulfah, Fitriah]]>;
<![CDATA[Fauziyyah, Nurul]]>;
<![CDATA[Ahmadi, Lusiana Putri]]>;
<![CDATA[Khomsatun, Siti]]>
<![CDATA[ Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025 ]]>
Publisher : <![CDATA[Ikatan Cendekiawan Muda Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61754/jurdiasra.v3i1.116
<![CDATA[One of the important parts of the higher education system is lecturers who have very important responsibilities, duties and roles in achieving national education goals. Lecturer certification aims to improve the quality of national education and the welfare of teaching staff by encouraging them to further improve their professionalism. To obtain certification as a lecturer, a lecturer must fulfill a minimum of twelve credits per semester for two consecutive years through the Lecturer Workload (BKD). BKD is a description of the lecturer's SKS load to carry out the Tri Dharma in the next semester. However, the problem in the field is that many lecturers still do not know the importance of filling in and the procedures for BKD. The target of this Community Service (PKM) activity is novice lecturers who have not been certified so that they can fill in BKD on the SISTER platform independently. It is also hoped that after participating in this activity, novice lecturers will be aware of preparing all forms of complete documents used as attachments for proof of filling.]]>
<![CDATA[Dampak Good Corporate Governance (GCG) Terhadap Kecurangan: Sudut Pandang dari Studi Literatur ]]>
<![CDATA[Mabyuni, Rahma Umnun]]>;
<![CDATA[Ersyafdi, Ilham Ramadhan]]>;
<![CDATA[Ulfah, Fitriah]]>
<![CDATA[ Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025 ]]>
Publisher : <![CDATA[Ikatan Cendekiawan Muda Akuntansi (ICMA) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61754/juralinus.v3i1.126
<![CDATA[Corruption, financial reporting fraud and asset misappropriation are serious problems that threaten the integrity and sustainability of companies in various sectors, including the public and banking sectors. Good Corporate Governance (GCG) is a strategic solution in preventing and reducing these practices through the application of principles such as transparency, accountability, responsibility, independence, and fairness. GCG not only functions as a system that regulates relations between stakeholders but also as an effective control mechanism to improve company performance while preventing fraudulent acts. This study uses a literature study method to examine the role of GCG in preventing three dimensions of fraud, namely corruption, financial reporting fraud and asset misappropriation. The results of the study indicate that the implementation of good GCG can minimize the risk of fraud, increase management transparency, and create an organizational culture that is conducive to sustainable company management.]]>
<![CDATA[FENOMENA GAMBARAN PERILAKU KORUPTIF MAHASISWA AKUNTANSI ]]>
<![CDATA[Aryani, Habsyah Fitri]]>;
<![CDATA[Ersyafdi, Ilham Ramadhan]]>
<![CDATA[ Eksos Vol. 20 No. 2 (2024): Eksos ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Pontianak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31573/eksos.v20i2.801
<![CDATA[This study is a descriptive study which aims to describe the phenomenon of corrupt behavior with the respondents being accounting students. This study uses a mixed method by combining quantitative instruments, namely interviews and questionnaires and taking information about the phenomena studied based on previous scientific articles which is a qualitative approach. The results of the study found that there were two out of ten examples of corrupt behavior that were most frequently carried out or obtained a percentage score above 51% of the total respondents, namely cheating at 78.79% and copying (copy pasting) work in the form of assignments/exams from the internet at 87.88 %. Meanwhile, the remaining eight behaviors get a percentage below 51%. Apart from that, there are also two examples of corrupt behavior that have never been carried out at all, namely manipulating activity accountability reports and falsifying scholarship data. If we look at each individual, the majority of respondents have committed two and three of the ten examples of corrupt behavior, which when combined gets a percentage above 51%, namely 57.57%. Based on interviews, many respondents used rationalization reasons regarding this corrupt behavior so that special learning was needed at universities to straighten out respondents' understanding, such as requiring anti-corruption education courses.]]>
<![CDATA[Pengungkapan Laporan Keberlanjutan (Sustainability Report) berdasarkan Kinerja Keuangan ]]>
<![CDATA[Rizki, Slamet Abdul]]>;
<![CDATA[Nurul Fauziyyah]]>;
<![CDATA[Ilham Ramadhan Ersyafdi]]>
<![CDATA[ MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 1 (2025): Mizania: Jurnal Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Economics and Business Faculty UNUSIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47776/mizania.v5i1.1098
<![CDATA[Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan terhadap pengungkapan laporan keberlanjutan dengan menggunakan metode pengujian hipotesis asosiatif. Sampel yang digunakan dalam penelitian ini adalah perusahaan indeks SRI-KEHATI yang terdaftar di BEI selama periode 2017-2021. Besar sampel sebanyak 25 perusahaan yang diidentifikasi melalui purposive sampling. Analisis data dilakukan dengan menggunakan regresi berganda. Variabel dalam penelitian ini adalah profitabilitas (X1) dan leverage (X2). Metode penelitian menggunakan pengujian hipotesis asosiatif. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan laporan keberlanjutan. Kata Kunci: Kinerja Keuangan, Laporan Keberlanjutan. Profitabilitas, Leverage Abstract The purpose of this study is to examine the effect of financial performance on sustainability report disclosure using the associative hypothesis testing method. The sample used in this study was the SRI-KEHATI index companies listed on the IDX during the 2017-2021 period. The sample size was 25 companies identified through purposive sampling. Data analysis was carried out using multiple regression. The variables in this study were profitability (X1) and leverage (X2). The research method used associative hypothesis testing. The results showed that profitability and leverage had no effect on sustainability report disclosure. Keywords: Financial Performance, Sustainability Report. Profitability, Leverage ]]>
