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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Darma Agung Jurnal Manajemen Bisnis dan Keuangan Jurnal Paradigma Akuntansi Jurnal Bisnis dan Ekonomi Asian Journal of Multidisciplinary Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Iskak, Jamaludin
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Analisis Faktor – Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Sektor Barang Konsumsi Marcellino, Marcellino; Iskak, Jamaludin
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28661

Abstract

The purpose of this study was to obtain empirical evidence of the influence of profitability, leverage, cash holding, and dividend payout ratio on income smoothing. The subjects in this study were manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2016 – 2019. The population in this study amounted to 56 companies and after being selected using the purposive sampling method, the research sample consisted of 19 companies where for four periods, the number of data became 76. Eviews version 12.0 program was used for data processing. The results of research on profitability had no effect on income smoothing, leverage had no effect, cash holding had a significant positive effect, while dividend payout ratio had no effect on income smoothing. The implication of this study is that stable profitability and leverage are needed to reduce income smoothing actions which will provide a good signal for investors.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Wijaya, Laurensius; Iskak, Jamaludin
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29599

Abstract

This study aims to find out how the influence of Profitability, Liquidity, Leverage, and Company Size on firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method and the valid data were 55 companies. The data processing technique uses multiple regression analysis assisted by the E-views 9 program and Microsoft Excel 2016. The results of this study indicate that profitability has a significant effect on firm value, while liquidity has a negative and insignificant effect on firm value, leverage and firm size are positive and not significant to firm value.
PENGARUH TOTAL ASET TURNOVER, DEBT TO EQUITY RATIO, RETURN ON EQUITY, DAN CURRENT RATIO TERHADAP RETURN SAHAM Renaldo, Renaldo; Iskak, Jamaludin
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31401

Abstract

The purpose of this study is to find out and empirically prove the effect of total asset turnover, debt to equity ratio, return on equity, and current ratio on stock returns in consumer goods companies listed on the Indonesia Stock Exchange (IDX) in the 20182021 research period. The sampling method in this study was purposive sampling with a total sample of 30 data obtained from the financial statements of consumer goods companies opened by the IDX official website. The data processing in this study uses the Eviews version 12 program with the analytical tools used are multicollinearity test, multiple linear regression test, panel data model test, and hypothesis testing. The results showed that total asset turnover had a positive and significant effect on stock returns, but debt to equity ratio, return on equity, and current ratio had no effect on stock returns.
PENGARUH LEVERAGE, GROWTH, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Merianti, Desi; Iskak, Jamaludin
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32452

Abstract

This study aims to examine the effect of leverage, growth, profitability, and liquidity on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The sample selection technique used is purposive sampling tehcnique with a sample of 43 companies. Data processing in this study using EViews version 12 software. The result of this study indicate that leverage proxied by DER and liquidity proxied by CR has a positive and insignificant effect on dividend policy, profitability proxied by ROE has a negative and insignificant effect on dividend policy, while growth has a negative and significant effect on dividend policy.
Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection Indra, Indra; Iskak, Jamaludin; Khaq, Akhsanul
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 2 (2022): JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.935

Abstract

This study aims to investigate the rise of rampant fraudulent behavior committed by officials of government entities and explore the development of fraud detection performed by the Audit Board of Indonesia (BPK RI) in Indonesia. This study has three objectives. First, it investigates how officials of government entities in Indonesia committed fraud. Second, it aims to discover the role and performance of BPK in preventing fraud. Third, it aims to recognize the development of audit findings as a result of identified fraud and the contribution made by BPK in detecting fraud in government entities. This study was based on the analysis of study literature and other secondary data sources. This study has identified that the primary role and responsibility of BPK is to detect fraud that will cause material adverse impacts on the government's financial statements. Ergo, disregarding fraud will undermine BPK's reputation and lead to distrust in the quality of external audit findings. Based on the study results, the author suggests that auditors should further sharpen the audit process by providing sufficient evidence and executing audit standards accordingly during the audit process to provide better opinions and recommendations for fraud eradication. In addition, the insights drawn from this study can be used to develop other research instruments (e.g., questionnaires or interviews) to disclose empirical evidence on fraud detection in government entities throughout Indonesia.
Sinergi kampus dan KJA dalam penerapan sistem informasi akuntansi guna mencetak akuntan unggul dan profesional berbasis teknologi berdampak Hertati, Lesi; Meutia, Inten; Umar, Haryono; Iskak, Jamaludin; Nopriansyah, Arief
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 1 (2026): February
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i1.37587

Abstract

AbstrakPerkembangan teknologi informasi yang semakin pesat menuntut dunia pendidikan tinggi untuk beradaptasi dan menghasilkan lulusan yang tidak hanya memiliki kompetensi akademik, tetapi juga keterampilan praktis berbasis teknologi. Kantor Jasa Akuntansi (KJA) sebagai mitra strategis memiliki peran penting dalam menjembatani kebutuhan dunia kerja dengan kompetensi mahasiswa, khususnya dalam penerapan Sistem Informasi Akuntansi (SIA). Sinergi antara kampus dan KJA melalui program workshop, pelatihan, dan kolaborasi pengabdian masyarakat menjadi langkah konkret guna memperkuat kualitas pembelajaran akuntansi yang relevan dengan perkembangan industri. Penerapan SIA tidak hanya mendukung proses akuntansi yang lebih efisien dan transparan, namun membekali mahasiswa dengan kemampuan analisis data, pemahaman praktik bisnis, serta pemanfaatan teknologi akuntansi terkini. Adanya sinergi ini, mahasiswa sebagai calon akuntan dapat berkembang menjadi tenaga profesional yang unggul, berintegritas, dan adaptif terhadap era digital. Hasil dari kolaborasi ini diharapkan mampu mencetak akuntan yang siap menghadapi tantangan global, meningkatkan daya saing bangsa, serta berkontribusi dalam pembangunan ekonomi berbasis teknologi.  Kata kunci: sinergi kampus; kja; penerapan sia; mencetak  akuntan unggul; profesional berbasis teknologi. AbstractThe increasingly rapid development of information technology requires higher education to adapt and produce graduates who possess not only academic competence but also practical technology-based skills. The Accounting Services Office (KJA), as a strategic partner, plays a crucial role in bridging the needs of the workforce with student competencies, particularly in the application of Accounting Information Systems (AIS). Synergy between the university and KJA through workshops, training, and collaborative community service programs is a concrete step towards strengthening the quality of accounting learning that is relevant to industry developments. The implementation of AIS not only supports more efficient and transparent accounting processes but also equips students with data analysis skills, an understanding of business practices, and the use of the latest accounting technology. This synergy enables students as prospective accountants to develop into superior professionals with integrity and adaptability to the digital era. The results of this collaboration are expected to produce accountants who are ready to face global challenges, increase national competitiveness, and contribute to technology-based economic development. Keywords: campus synergy; kja; implementation of ais; producing superior accountants; technology-based professionals.
Analysis of Marketing Strategies for MSMEs in Facing Global Competition Iskak, Jamaludin
Asian Journal of Multidisciplinary Research Vol. 2 No. 3 (2025): Asian Journal of Multidisciplinary Research
Publisher : Jujurnal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/j652yv90

Abstract

This study aims to analyze the marketing strategies employed by micro, small, and medium enterprises (MSMEs) to enhance their competitiveness in global markets. Using a qualitative approach and a literature review method, the study synthesizes relevant research, reports, and case studies to identify key strategies for MSMEs in the context of global competition. The findings reveal that MSMEs increasingly adopt a hybrid marketing strategy, integrating both digital and traditional methods to reach international markets effectively. Digital marketing tools, such as social media and SEO, are vital for expanding online presence and engaging with global consumers, while traditional marketing strategies, including trade fairs and direct selling, remain essential for building trust and fostering long-term business relationships. The study highlights that MSMEs face significant challenges, including resource constraints and cultural barriers, but these can be mitigated through a combination of strategic marketing approaches and external support from governments and institutions. The research suggests that MSMEs can improve their global competitiveness by leveraging the synergies of digital and traditional marketing methods. Further research is recommended to explore the long-term impact of hybrid strategies and the potential role of emerging technologies in enhancing MSME marketing efforts in a globalized economy.
Co-Authors Agoestina Mappadang Ardinanto, Muhammad Gilang Permata Basri, Husen Elisa, Anna Haryono Umar Indra Indra Inten Meutia Khaq, Akhsanul Lesi Hertati, Lesi Mappadang, Jusuf Luther Marcellino, Marcellino Merianti, Desi Nopriansyah, Arief Putri, Cecillia Heryanti Renaldo, Renaldo Ricardo, Willy Simangunsong, Santika Nathasia Sodikin, Akhmad Ali Tampubolon, Anita Octrani Tanadi, Wilsen Wijaya, Agustinus Miranda Wijaya, Laurensius