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All Journal Equilibrium Jurnal Akuntansi dan Pajak Indonesian Journal of Strategic Management Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Sketsa Bisnis Indonesian Journal Of Business And Economics PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Global Financial Accounting Journal Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat jurnal syntax admiration Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Locus Penelitian dan Pengabdian Jurnal Manajemen dan Kewirausahaan Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Journal of Entrepreneurship and Community Innovations Inaba of Community Services Journal Jurnal Riset Pendidikan Multidisiplin dan Pengabdian Kepada Masyarakat Journal Socio Humanities Review
Herma Wiharno
Universitas Kuningan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Peramalan Harga Saham dengan Brownian Motion Maulana, Yasir; Wiharno, Herma
Indonesian Journal of Strategic Management Vol. 7 No. 1 (2024): Indonesian Journal of Strategic Management
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v7i1.9529

Abstract

In financial markets modelling, especially stock markets, Brownian Motion plays an important role in building a statistical model. One of the most important concepts in building such financial models is to understand geometric Brownian motion, which is a special case of the Brownian Motion Process. PT. Petrindo Jaya Kreasi, Tbk (CUAN) is a holding company whose business is in the mineral mining and energy sectors. The share prices in this study are based on daily data on the Closing Price of PT shares. Petrindo Jaya Kreasi, Tbk for the period 15 January 2024 to 29 February 2024. The Brown Motion parameter estimation model with P0 = 13,425 obtained µ = -0.021116964, the value of σ = 0.07803483 and σ² = 0.006089435. Based on the model formed, it is necessary to calculate the level of accuracy using the Mean Absolute Percentage Error (MAPE). From the calculation results, the MAPE value is found to be in the range of 21%-50%, namely 22.3%. So it can be concluded that the resulting average error deviation shows the usual level of forecasting accuracy.
ANALISIS PERILAKU KONSUMTIF GENERASI Z di KABUPATEN KUNINGAN Komarudin, Munir Nur; Wiharno, Herma; Nugraha, Mr.; Masruroh, Rina; Amanah, Anisa Dwi
Indonesian Journal of Strategic Management Vol. 7 No. 2 (2024): Indonesian Journal of Strategic Management
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v7i2.10452

Abstract

This research aims to determine the influence of financial literacy, self-control and income on the consumer behavior of Generation Z in Kuningan Regency. The research method used in this research is the descriptive and verification method with a quantitative approach. The population of this study is all Generation Z in Kuningan Regency with a total of 184,884. The number of samples used the Slovin technique with sample collection using accidental sampling technique. The type of data used in this research is primary data by distributing questionnaires to 100 respondents. The results of this study show that (1) financial literacy, self-control and income have an effect on consumptive behavior (2) Financial literacy has a negative and significant effect on consumptive behavior, (3) Self-control has a negative and significant effect on consumptive behavior, (4) Income has an effect positive and significant towards consumer behavior, 
Upscale Bisnis Umkm Rahmantya, Yanneri Elfa Kiswara; Djuniardi, Dede; Supriatna, Odang; Wiharno, Herma; Ismail, Agus Yadi; Suryani, Yeyen
Jurnal Riset Pendidikan Multidisiplin dan Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2025): Juni-Juli 2025
Publisher : SMA Negeri 1 Bangkinang Kota

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrppm.v1i1.50

Abstract

Program Pengabdian kepada Masyarakat (PKM) merupakan salah satu bentuk kontribusi perguruan tinggi dalam mendukung pengembangan dan pemberdayaan masyarakat, terutama di sektor ekonomi. Melalui kegiatan ini, universitas berupaya untuk memberikan solusi nyata atas permasalahan yang dihadapi oleh masyarakat, termasuk dalam hal peningkatan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM). Program pengabdian masyarakat di Desa Geresik, Kecamatan Ciawigebang, Kabupaten Kuningan bertujuan meningkatkan daya saing UMKM edukasi bagaimana mengoptimalkan bisnis. Kegiatan ini melibatkan pelatihan intensif tentang fase bisnis, motivasi, dan regulasi yang relevan. Metode yang digunakan dalam kegiatan PKM ini meliputi lokakarya, sesi pelatihan langsung, dan konsultasi tanya jawab untuk mengatasi masalah spesifik yang dihadapi oleh UMKM. Para pemangku kepentingan yang terlibat dalam program ini mencakup dosen universitas, pengusaha, pejabat pemerintah daerah, dan pemilik UMKM dari desa tersebut. Hasilnya menunjukkan peningkatan kapasitas dan pengetahuan pelaku UMKM. Namun, diperlukan pembinaan lebih lanjut untuk dapat mengoptimalkan sumber daya desa dan meningkakan bisnis. Program ini menekankan perlunya edukasi berkelanjutan dan dukungan finansial untuk memastikan UMKM dapat mengoptimalkan bisnis dan meningkatkan daya saing produk. Kolaborasi dengan pemerintah, masyarakat, dan sektor swasta sangat penting untuk mencapai tujuan ini.
Analysis of Determinants Influencing Transfer Pricing Wiharno, Herma; Dwi Martika, Lia; Hamzah, Amir; Septiani, Tia
SKeTsa Bisnis (e-jurnal) Vol 10 No 2 (2023): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v10i2.4178

Abstract

English VersionThis research aims to analyze the influence of taxes, bonus mechanisms, tunneling incentives, and firm size on the decision to engage in transfer pricing by mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The method used in this research is descriptive and verificative with quantitative data. The population of this research is mining companies listed on the IDX from 2018 to 2020, consisting of 47 companies with a sample size of 35 companies. The data collection technique used in this research is nonpartisan observation using logistic regression analysis. Taxes, bonus mechanisms, tunneling incentives, and firm size have a significant simultaneous effect on the decision to engage in transfer pricing. Taxes have a significant positive effect on the decision to engage in transfer pricing. Bonus mechanisms have a significant positive effect on the decision to engage in transfer pricing. Tunneling incentives have a significant positive effect on the decision to engage in transfer pricing. Firm size has a significant positive effect on the decision to engage in transfer pricing. Versi IndonesiaPenelitian ini bertujuan mnguji peran pajak, mekanisme bonus, insentif tunneling, dan ukuran perusahaan terhadap pilihan melakukan transfer pricing pada perusahaan pertambangan di Bursa Efek Indonesia (BEI) 2018-2020. Penelitian ini tergolong penelitian deskriptif dan metodologi verifikasi dengan data kuantitatif. Adapun populasi penelitian berjumlah 47 sedangkan sampel ppenelitian berjumlah 35 perusahaan. Metode pengumpulan data yang digunakan adalah observasi non-partisan melalui analisis regresi logistik. Pajak, mekanisme bonus, insentif tunneling, dan ukuran perusahaan berpengaruh secara simultan pada transfer pricing. Selanjutnya hasil pengaruh parsial antaralain; Pajak, Mekanisme bonus dan ukuran perusahaan mempunyai pengaruh positif yang signifikan terhadap keputusan melakukan transfer pricing. Insentif tunneling mempunyai dampak positif yang signifikan pada transfer pricing
PELATIHAN PENGELOLAAN KEUANGAN DALAM MENDUKUNG PENGEMBANGAN USAHA DI DESA KASTURI KABUPATEN KUNINGAN Nurfatimah, Siti Nuke; Wiharno, Herma; Syarifudin, Syahrul
Jurnal Likhitaprajna Vol 8 No 1 (2024)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v8i1.636

Abstract

Abstract: MSME actors in Kasturi Village, Kuningan Regency still have limited knowledge and practice in managing business finances, both from a lack of literacy and minimal business recording and bookkeeping. In fact, some of them still combine business finances and personal finances. This will of course have a negative impact on the sustainability of these MSMEs. Therefore, this service to the community aims to increase the literacy and ability of MSME players in making good business financial records and bookkeeping as well as carrying out financial management separate from personal wallets so as to improve control of business financial flows to be able to develop their business. The approach used to overcome this problem is through providing literacy, financial recording training and business bookkeeping training which is carried out over 3 days. The results obtained from this activity were that all participants were able to understand the importance of managing business finances and were able to make good daily records and business bookkeeping so that they were able to improve their skills in managing business finances and controlling business finances. Apart from that, it is hoped that the financial management process that has been provided can be implemented to support the sustainability and development of these MSMEs. Keywords : MSMEs Financial Management, MSMEs Financial Recording and Bookkeeping
PENGARUH BID-ASK SPREAD, MARKET VALUE, KEBIJAKAN DIVIDEN, DAN VOLUME PERDAGANGAN TERHADAP HOLDING PERIOD Wildayani, Wila; Wiharno, Herma; Nurfatimah, Siti Nuke; Fitriani, Chintia
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.8823

Abstract

The purpose of this study is to examine and analyze the effect of Bid-Ask Spread, Market Value, Dividend Policy, and Trading Volume on the Holding Period of Tourism & Recreation Companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Sample selection using quota sampling technique and samples that meet the criteria of 29 companies. Data collection techniques were carried out using non-participant observation methods. The research method used is descriptive verifiative. The hypothesis was tested using panel data regression analysis technique with E-Views per 9.0. The model selection test in research is a fixed effect model. The results of the study are known that bid-ask spread has a significant positive effect on the holding period, market value has a significant positive effect on the holding period, Dividend policy with dividend payout ratio indicator has a significant positive effect on the holding period, and trading volume has a significant negative effect on the holding periodKeywords :      Holding Period, Bid-Ask Spread, Market Value, Dividend Policy, Trading Volume
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA Rahma, Anneu Cania; Wiharno, Herma; Nurhandika, Arief
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i1.9718

Abstract

This study aims to examine and analyze what factors influence stock underpricing in companies that carry out Initial Public Offerings. The research method used in this research is descriptive method and verification method. The population in this study are all companies that are conducting Initial Public Offerings in 2019-2021. The samples obtained using quota sampling are 145 companies. The analysis technique used is multiple linear regression. Data processing uses the IBM SPSS 20 program The results of this study indicate that profitability, market value, liquidity, and firm age has a negative and significant effect on stock underpricing. Capital structure has a positive and significant effect on stock underpricing. All variables in this study have significant influence on stock underpricing. Then the regression estimation results show that the predictive ability of the 5 independent variables on stock underpricing is 73%, while the remaining 27% is influenced by other factors outside the model which are not included in this analysis. Keywords: Profitability, Market Value, Capital Structure, Liquidity, Firm Age, Underpricing.
FAKTOR KEPUTUSAN INVESTASI SAHAM DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL MODERATING Hadi, Didi; Wiharno, Herma; Yusuf, Ayus Ahmad
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i1.785

Abstract

Tujuan penelitian ini untuk mengetahui apakah faktor keputusan investasi saham yang dilakukan oleh investor pada perusahaan di IDX30 sudah tepat dan bagaimana pertimbangan manajemen risiko di dalam keputusan tersebut. Dalam penentuan sampel menggunakan random sampling, dengan menggunakan data primer melalui pendekatan kualitatif. Metode analisis data dengan deskriptif. Untuk pengelolaan data menggunakan Microsoft Excel dan program SmartPLS versi 3 dan 4, serta tahap-tahap yang dilakukan dalam pengelolaan data yaitu dengan PLS SEM (Partial Least Squares Structural Equation Modeling). Hasil penelitian pada tahun 2018-2022 menunjukan bahwa hasil 1) Pengaruh stock valuation terhadap keputusan investasi saham memiliki efek yang sedang sebesar 0,017. 2) Analisis teknikal terhadap keputusan investasi saham memiliki efek yang kecil sebesar 0,004. 3) Analisis fundamental memiliki pengaruh efek yang kecil sebesar 0,006. 4) Manajemen risko memiliki pengaruh yang kuat terhadap keputusan investasi saham sebesar 0,381. 5) Jika dilihat dari pengaruh moderasi manajemen risiko memiliki pengaruh efek sedang terhadap stock valuation 0,013. 6) Pengaruh moderasi manajemen risiko memiliki efek kuat terhadap analisis teknikal 0,046. 7) manajemen risiko memiliki efek yang kecil terhadap analisis fundamental sebesar 0,001.
The influence of taxes, company size, foreign ownership and bonus mechanisms on transfer pricing (empirical study on mining sector companies listed on the Indonesian Stock Exchange in 2017-2021) Nurmalasari , Erni; Wiharno, Herma; Dwi Martika, Lia
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jshr.v3i2.9494

Abstract

This study aims to understand, analyze and obtain empirical evidence that can explain the effect of taxes, firm size, foreign ownership and bonus mechanism on transfer pricing. The research method used in this research is descriptive method and verification method. The population in this study is the mining sector companies listed on the Indonesian stock exchange (IDX) in 2017 – 2021. A sample obtained by using a sampling quota of 35 companies or 175 financial report data. The analytical technique used in this study is logistic regression analysis using SPSS 20. The research results show that taxes, company size, foreign ownership, and bonus mechanisms simultaneously affect transfers pricing. test results partially show that the tax, company size, foreign ownership, and bonus mechanisms have a significant positive effect on transfer pricing.
The Influence of Free Cash Flow, Profit Stability, Level of Asset Expansion, Leverage, and Company Funding Requirements on Dividend Policy Patonah, Dedeh Siti; Wiharno, Herma; Nurhandika, Arief
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of free , earnings stability, level of asset expansion, , and the company's funding requirements on dividend policy partially and simultaneously empirical studies on industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2017 period 2021. The data used is secondary data obtained using non- participating observation techniques. The method used in this research is descriptive and verification method with a quantitative approach. Samples were taken using quota sampling, and 26 companies were obtained. The analysis technique used is panel data regression analysis. Data processing uses the eviews 9.0 program. This study uses the variables free , earnings stability which is proxied by SM, the level of expansion of assets which is proxied by GROWTH, is proxied by DER, and the company's funding requirements are proxied by CR. The results shows that simultaneously free , the stability of company earnings, the level of expansion of assets, , and the company's funding requirements have a significant positive effect on dividends policy. Partially, free  has a significant positive effect on dividends policies, earnings stability has a significant positive effect on dividend policy, the level of asset expansion has no significant negative effect on dividend policy, has no significant negative effect on dividends policies, and the company's funds requirements have a significant positive effect on dividends policy. From this study, the adjusted R-square value was 0.2244693, which means that 22.45% of the change in the dependent variables can be explained by the determining variables in the model, while the remaining 77.55% is influenced by other variables studied.
Co-Authors Abd. Rasyid Syamsuri Alin Alinda Amanah, Anisa Dwi Amir Hamzah Amir Hamzah Anggraeni, Dina Mariana Arief Surya Lesmana Ayus ahmad Yusuf Chintia Fitriani Dadan Nugraha Dadang Suhendar Dede Djuniardi Dede Sri Rahayu Dwi Martika, Lia Endriana Widhaningayu Enung Nurhayati Enung Nurhayati, Enung Erlan Darmawan Fahmi Yusuf Faudilah, Lela Hadi, Didi Hidayatulloh, Syahrul ISMAIL, AGUS YADI Ita Novita Komarudin, Munir Nur Lia Dwi Martika Lili Karmela Fitriani Mafaz, Mihra Fauzia Marhamah, Fitri Menara, Sekar Amalia Munir Nur Komarudin Nugraha, Mr. Nurfatimah, Siti Nuke Nurhandika, Arief Nurmalasari , Erni Odang Supriatna Oktaviatin, Nur Laeli Patonah, Dedeh Siti Purnama, Dendi Rahma, Anneu Cania Rahmantya, Yanneri Elfa Kiswara Regina Yusticia Firdaus Reza Hibar Pangestu Septiani, Tia Sri Rahayu Suhendar, Dadang Supartono, Toto Supriatna, Odang Syarifudin, Syahrul Teti Rahmawati Tia Septiani Tina Hartati Saputri Wahyu Aditya Wildayani, Wila Yasir Maulana Yeyen Suryani