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All Journal Jambura Journal of Educational Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JURNAL MANAJEMEN Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Al-Buhuts (e-journal) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Economics and Business Journal Innovative: Journal Of Social Science Research Journal of Business Management and Economic Development (JUMPER) Nusantara Economics and Entrepreneurships Journals Jurnal Ilmiah Bongaya (JIB)
Jamali, Hisnol
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Pengaruh Profitabilitas Dan Intensitas Aset Tetap Terhadap Manajemen Pajak Jamali, Hisnol; Qalbi, Nurul
Jurnal Ilmiah Bongaya Vol. 5 No. 2 (2021): Desember 2021 : Jurnal Ilmiah Bongaya
Publisher : P3M STIEM

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Abstract

Abstrak : Riset ini bertujuan buat mengenali pengaruh dari profitabilitas serta Intensitas Aset Tetap terhadap manajemen pajak. Objek riset yang digunakan Perusahaan Manufaktur Barang Konsumsi yang terdaftar di Bursa Efek Indonesia( BEI) periode 2019. Populasi merupakan semua perusahaan Manufaktur ialah 59, ilustrasi pada riset ini merupakan 41 perusahaan yang didetetapkan lewat purposive sampling serta data didapat dengan tata cara regresi linier berganda yang diolah memakai SPSS tipe 22. Informasi yang digunakan dalam riset ini merupakan informasi sekunder berbentuk laporan keuangan yang diperoleh dari web Bursa Efek Indonesia( www. idx. co. id). Hasil riset ini menampilkan kalau( 1) Profitabilitas yang diproksikan dengan Return On Asset( ROA) tidak mempunyai pengaruh signifikan terhadap Manajemen Pajak serta( 2) Intensitas Aset Tetap (IAT) mempunyai pengaruh signifikan terhadap Manajemen Pajak,
Analisis Kinerja Keuangan Pada PT. Akra Corporindo Tbk. Jamali, Hisnol
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1428

Abstract

The purpose of the study is to see the development of the financial achievements of PT. AKRA Corporindo Tbk If the liquidation ratio, solvency ratio, profit ratio, activity ratio, and market valuation ratio. Investigators carry out investigations through investigators and review literature from libraries. The population in this study is all data on financial statements of PT Akra Corporindo Tbk, while the sample of this study is data from financial statements of PT. Akra Corporindo Tbk for 5 years from 2015 to 2019.If from the ratio of liquid, solvency, profit, activity and market valuation, it can be concluded briefly that the decision of PT. AKRA Corporindo Tbk from 2015 to 2019.PT. AKRA Corporindo Tbk A bad situation where the number and capital of the company increase every year if the net income, inventory, cash, and total assets owned by the company are more likely to fluctuate. So it may be reserved so that the company PT. AKRA Corporindo Tbk's financial management needs to be better so that the company continues to develop well every year and there is no savings in paying bonds or anything else.
The Effect of Financial Ratios on Company Value in Food And Beverage Companies on The IDX Sulfati, Andi; Jamali, Hisnol
Nusantara Economics and Entrepreneurships Journals VOl.3,N0.1, (APRIL, 2025)
Publisher : PUSAT KEWIRAUSAHAAN UNIVERSITAS BALIKPAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/necent.v3i1.85

Abstract

Companies looking for investors aim to add capital, so the more capital the company has, the more food and beverages the company produces so that it can increase the company's profitability, if profitability increases, the company's value will also increase as well as investment decisions, if the more investment, the higher the company's value. The purpose of this study is to analyze the effect of Financial Ratios on Company Value in Food and Beverage Companies Listed on the IDX in 2020-2023. The method used is a quantitative research method. The conclusion of this study is that there is a partial influence of the DER, TAG and ROE variables onEPS In Food and Beverage Sector Companies On The Indonesia Stock Exchange2020-2023 and the existence ofthe influence of DER, TAG and ROE variablessecara together or simultaneously on EPS in the Food and Beverage Sector Companies on the Indonesia Stock Exchange2020-2023
The Influence of Environmental Management Accounting and Environmental Performance on Company Value with Environmental Disclosure as an Intervening Variable: Manufacturing Companies in the Food and Beverage Subsector Listed on the IDX for the 2023 Period Abas, Muhammad Rizal; Jamali, Hisnol; Amin, Asbi
SIMAK Vol. 23 No. 01 (2025): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v23i01.622

Abstract

This study aims to determine and test the effect of environmental management accounting and environmental performance on company value by using environmental disclosure as an intervening variable in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2023 period. Data collection utilizes secondary data obtained from financial reports and sustainability reports accessed through www.idx.co.id specifically within manufacturing companies in the consumer goods industry sector using a purposive sampling technique. The population is 95 food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. With samples taken as many as 38 observation samples, with the analysis tool using smartpls.4. The results of the study indicate that environmental management accounting has a negative and insignificant effect on company value, environmental performance has a negative and insignificant effect on company value, environmental management accounting has a negative and insignificant effect on environmental disclosure, environmental performance has a positive and significant effect on environmental disclosure, environmental disclosure has a positive and insignificant effect on company value, environmental disclosure cannot be a mediating variable.
Pengolahan Jagung Sebagai Upaya Peningkatan Penghasilan Masyarakat Melalui Keripik Sebagai Ide Kreatif Alam, Syamsul; Sjahruddin, Herman; Kisman, Kisman; Jamali, Hisnol; Djaharuddin, Darmawati; Inriani, Novi; Ikram, Zul
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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Abstract

Pelaksanaan Pengabdian kepada Masyarakat (PkM) dilakukan dengan memperhatikan potensi sumber daya yang dimiliki, melimpahnya tanaman jagung yang pada saat panen hanya sebahagian yang laku dibeli oleh pengumpul dan sebagian lagi digunakan oleh masyarakat untuk kebutuhan rumah tangga dan sebagai pakan ternak sehingga pada beberapa kesempatan ditemukan di rumah warga adanya jagung yang tidak dimanfaatkan warga (membusuk). Kondisi tersebut menginspirasi dilakukannya PkM pada Desa Sanrobone, Kabupaten Takalar Provinsi Sulawesi Selatan, selain itu aktivitas ini bertujuan untuk meningkatkan pengetahuan dan ekonomi (pendapatan) warga melalui pemanfaatan sumberdaya alam desa.  Penanganan keripik berbahan dasar jagung dengan menambahkan beberapa varian rasa (balado, keju dan original) berorientasi tidak hanya terbatas pada pemanfaatan jagung secara maksimal, namun juga berorientasi pada peningkatan penghasilan warga desa. Aktivitas ini dilaksanakan kurang lebih sebulan dimulai dengan tahapan observasi, sosialisasi, pendampingan, pengemasan hingga pelaksanaan uji coba pemasaran. Keripik jagung ditawarkan ke kios/toko dan pasar terdekat, dari beberapa percobaan pemasaran yang dilakukan, keseluruhan mendapat respon positif dari konsumen. Terbukti dengan adanya pemesanan kembali yang dilakukan oleh pasar sasaran. PkM ini menjadi sangat penting karena selain menambah pengetahuan dan wawasan warga tentang pemanfaatan sumber daya alam, aktivitas ini juga membantu meningkatkan penghasilan warga desa.
Minat, Kebermanfaatan Dan Kemudahan Sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak, Manakah Yang Terpenting? Syahruddin, Nurul Hermadya; Jamali, Hisnol; Ahmad, Muh. Ruslan
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10080

Abstract

Riset ini bertujuan untuk menguji kembali efek dari minat dan persepsi kebermanfaatan penggunaan e-Filling serta persepsi kemudahan terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini berlandaskan filsafat positivisme yang menggunakan 91.963 wajib pajak orang pribadi yang terdaftar pada  Kantor Pelayanan Pajak (KPP) Pratama Makassar Utara, penarikan sampel dilakukan dengan memanfaatkan teknik random sampling dengan merujuk pada sampel minimum dimana jumlah indikator + jumlah variabel laten x 5 sehingga diperoleh jumlah sampel sebanyak 20 x 5 = 100 wajib pajak orang pribadi. Hasil regresi ganda memberikan bukti bahwa minat dan persepsi kebermanfaatan penggunaan e-Filling serta persepsi kemudahan menggunakan e-Filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Tingginya minat dan baiknya persepsi kemudahan serta persepsi kebermanfaatan mengakibatkan tingginya kepatuhan wajib pajak orang pribadi dalam melaksanakan kewajiban perpajakannya
Literasi Keuangan, Pendapatan dan Perilaku Keuangan: Dampaknya Terhadap Keputusan Investasi Jamali, Hisnol; Yunus, Rostiaty; Ningsih, Wahyuni Yusria
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4214

Abstract

This research explores the correlation between financial literacy, income, financial behavior, and investment decisions among the STIKES employees. A total of 61 respondents participated in the study using a Likert-scale questionnaire. The data analysis technique employed was Structural Equation Modeling Partial Least Squares (SEM PLS). The research findings indicate that financial literacy has a positive impact, though not significant, on investment decisions. This highlights the importance of financial literacy, albeit not as the primary determinant. Meanwhile, income, despite having a positive effect, also lacks significance in influencing investment decisions. The most striking revelation is the significant and positive influence of financial behavior on investment decisions. Aspects such as regular savings, debt reduction, financial planning, and periodic investment evaluation are crucial in shaping individual investment decisions. This study provides in-depth insights into the factors influencing investment decisions among STIKES employees. The primary implications underscore the need for more attention to developing healthy financial behaviors, offering financial consultation services, and financial education focused on practical practices to assist individuals in managing their investments wisely. These findings can serve as a foundation for designing better financial strategies for STIKES employees and other stakeholders, paving the way for a better future
The Role of Brand Equity, Service Quality, and Organizational Commitment as Mediators of Lecturer Performance: A Study at the University of Muhammadiyah Makassar Jamali, Hisnol; Asriati, Asriati; Arief, Syarifuddin
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4816

Abstract

 This study examines the impact of brand equity, service quality, and organizational commitment on lecturer performance through lecturer work loyalty at the University of Muhammadiyah Makassar. Using a descriptive quantitative research approach, data was collected from 106 respondents through questionnaires. Hypothesis testing was conducted using Path Analysis and Sobel Test methods. The findings indicate that while brand equity has a positive but nonsignificant effect on work loyalty, service quality and organizational commitment significantly influence work loyalty. Furthermore, brand equity, service quality, organizational commitment, and lecturer work loyalty have a positive and significant effect on lecturer performance. However, brand equity does not significantly influence lecturer performance through work loyalty, whereas service quality and organizational commitment do so significantly. The study concludes that improvements in brand equity, service quality, and organizational commitment positively impact increased work loyalty and lecturer performance. Institutions of education can enhance the quality of education they provide by improving lecturer performance and strengthening the relationship between lecturers, students, and the institution. This can be achieved through deeper measurement of brand equity, cross-cultural analysis, the development of integrative models and lecturer development programs, as well as the implementation of marketing strategies.
Co-Authors Abas, Muhammad Rizal Ahmad , Ibrahim Ahmad, Muh. Ruslan Akob, Muhammad Amin, Asbi Arief, Syarifuddin Asriati Asriati, Asriati Djaharuddin, Darmawati Haeruddin Haeruddin Haeruddin Harun, Salmah Hendra, Wawan Horas, Erwin HR, Agus Salim Ibrahim Ahmad Ibrahim Ibrahim Ikram, Zul Inriani, Novi Kisman Kisman Nurul Qalbi, Nurul Rahmi Rahmi Rostiaty Yunus Sjahruddin, Herman Sulfati, Andi Syafruddin Syafruddin Syahruddin, Nurul Hermadya Syamsul Alam, Syamsul Tahalua, Imran Wahyuni Yusria Ningsih, Wahyuni Yusria