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All Journal Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Manajemen Bisnis Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntan Publik Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Dewi Rachmania
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Enviromental Disclosure Atika Meliana Putri; Dirvi Surya Abbas; Dewi Rachmania
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1680

Abstract

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.    
Pengaruh Business Strategy Dan Corporate Social Performance (CSP) Terhadap Return Saham Indalisti Indalisti; Dirvi Surya Abbas; Dewi Rachmania
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1668

Abstract

The purpose of this study was to determine the effect of business strategy and corporate social performance on stock returns in non- financial companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the 2015-2019 period.The population of this study includes all non-finance listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 136 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that corporate social performance has a negative effect on stock returns, while the business strategy have no effect on stock returns. However, simultaneously the, business strategy and corporate social performance affect stock returns.
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Dwi Ayu Paradita; Hesty Ervianni Zulaecha; Imam Hidayat; Dewi Rachmania
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1153.004 KB) | DOI: 10.55606/optimal.v2i4.712

Abstract

The purpose of this study is to determine the effect of leverage, profitability, liquidity, managerial ownership, and institutional ownership on dividend policies in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the period 2015-2019. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria obtained 7 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy. Leverage, profitability, and liquidity have no significant influence on dividend policy. Leverage, profitability, liquidity, managerial ownership, and institutional ownership together affect dividend policy
PENGARUH PROFITABILITAS, EARNING POWER, GROWTH TERHADAP EARNING MANAGEMENT Mohamad Zulman Hakim; Gusti Amanutaqwa; Hesty Erviani Zulaecha; Dewi Rachmania; Eni Suharti; Dhea Zatira
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 1 (2023): MARET : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i1.1278

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai Pengaruh Profitabilitas, Earning Power, dan Growth Terhadap Earning Management. Populasi dalam penelitian ini menggunakan sector Consumer Non Cyclical. Teknik Pengambilan sampel menggunakan Purposive Sampling. Metode Analisis data menggunakan Analisis Regresi Data Panel. Hasil penelitian menunjukan bahwa, Profitabilitas (ROA) tidak berpengaruh terhadap Earning Management. Earning Power tidak berpengaruh terhadap Earning Management, Growth berpengaruh negative terhadap Earning Management.
Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia Mohamad Zulman Hakim; Rika Ristianti; Djenni Sasmita; Hamdani Hamdani; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i2.1765

Abstract

This study used 10 Consumer Cyclicals companies listed on the IDX for 2018-2021 using the Purposive Sampling method to test company growth, profitability, company size and dividend payout ratio on earnings variance. Which in the analysis with panel data regression method. The results of this study indicate that company growth has no effect on income smoothing, company size has a negative effect on income smoothing, and the dividend payout ratio has no effect on income smoothing
PENGARUH HUTANG, KEPEMILIKAN SAHAM, DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Rosdwiana Putri Dewi; Dirvi Surya Abbas; Imam Hidayat; Dewi Rachmania
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 3 (2022): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.799 KB) | DOI: 10.56910/jumbiwira.v1i3.254

Abstract

This study aims to obtain empirical evidence of the influence of debt, share ownership, board of commissioners and profitability on disclosure of food and beverage company social responsibility on the IDX in 2015-2021. This study uses financial report data from food and beverage companies during the 2015-2021 period. As well as obtaining answers to the gaps in several previous research results. The analytical tool used to test the effect between variables in this study is a simultaneous test (f test) and partial test (t test) regarding each variable X on variable Y with a confidence level of 95%. Then from the partial test results using the t test. t test is known that debt, foreign share ownership, the board of commissioners and profitability have a significant effect on social responsibility. The entire analysis uses the e-views program. The results of this study are expected to provide an overview and understanding of corporate social responsibility disclosure.
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 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.
CAN AUDIT QUALITY MODERATE THE FRAUD HEXAGON ON FINANCIAL REPORT FRAUD IN CONSUMER CYCLICALS SECTOR? Hakim, Mohamad Zulman; Dewi Rachmania; Galang Reza Firdaus Budiutomo; Yola Dyfa Meisari; Helen Retno Wulandari; Thorik Satria Ilmi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.231

Abstract

The goal of the present study is to collect empirical evidence regarding the Factors in The Hexagon Theory of Fraud that. able detect fraudulent financial statements The case study of the Consumer Cyclical Sector on the IDX in the range of 2020-2022 is used in testing the Fraud Score model. In this analysis, 89 Consumer Cyclicals companies serve as samples, purposeful sampling is used to select samples, Fraud with financial statements (KLK) is a dependent factor in this investigation.The independent variables used are financial targets, financial stability, external pressure, CEO education, political connections, state-owned enterprises, external auditors, rationalization, and CEO duality. Eviews version 13 testing software was used for data analysis of. analysis of multiple linear regression . Audit quality is able to moderate the impact of ROA, ACHANGE, LEV, RAS and Ceodual on the potential for falsified accounts payable. Although audit quality cannot lessen the impact of CEO education, political connections, SOE, government projects, on indications of fraud on financial statements.
Co-Authors Abbas, Dirvi Surya Adela Rhiana Novitasari Anggun Munifatul Afifah Atika Meliana Putri Azzahra Maharani Dara Dwi Kencana Dhea Zatira Djenni Sasmita Dwi Ayu Paradita Eni Suharti Feliana Wulansari Galang Reza Firdaus Budiutomo Gusti Amanutaqwa Hakim, Mohamad Zulman Hamdani . Helen Retno Wulandari Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Imam Hidayat Indalisti Indalisti Indra Gunawan Siregar Lady Andriani Mohamad Zulman Hakim Muhammad Khoirul Insan Nurul Rahmania Pika Yolanda Rika Ristianti Rosdwiana Putri Dewi Samino Hendrianto sigit budi santoso Silvi Fadillah Syiva Salwa Yumna Thorik Satria Ilmi Yola Dyfa Meisari Zalikha Adisty Putri Mustika