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All Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Organum: Jurnal Saintifik Manajemen dan Akuntansi SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Jurnal Inovasi Ekonomi International Journal Of Science, Technology & Management (IJSTM) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Trends in Accounting Research Movere Journal International Journal of Community Service International Journal of Education, Social Studies, And Management (IJESSM) Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Jurnal Pusat Studi Pendidikan Rakyat (PUSDIKRA) Jurnal Masyarakat Indonesia International Journal of Trends in Accounting Research
Khairul Azwar
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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Pengaruh Informasi Akuntansi terhadap Harga Saham Serta Dampaknya terhadap PBV pada Sub Sektor Farmasi yang Terdaftar di BEI Khairul Azwar; Elly Susanti; Widia Astuty
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.447 KB) | DOI: 10.36778/jesya.v3i2.203

Abstract

This research was conducted to determine the effect of accounting information on stock prices and their impact on PBV. Data analysis techniques with path analysis. This research is in the pharmaceutical sub-sector. The results of the F test study, obtained independent variables affect the dependent variable. In t-test accounting information does not have a significant effect on stock prices, while the ROE variable has an effect on stock prices. Furthermore, for stock prices, there is no impact between the influence of accounting information on PBV
Influence of profitability on firm value: Data from transportation sector Supitriyani Supitriyani; Astuti Astuti; Khairul Azwar
Jurnal Inovasi Ekonomi Vol. 7 No. 01 (2022): April
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v7i01.18679

Abstract

This study aimed to analyze and test the effect of stock returns, activity, profitability, and liquidity on firm value. We are using a sample of 14 companies obtained through the purposive sampling method on the transportation sub-sector companies listed on the Indonesia Stock Exchange. The results of this study indicate that stock returns, activity, profitability, and liquidity have a significant effect on firm value simultaneously. Partially, stock returns and profitability have a significant positive impact; activity has no significant positive impact, and liquidity has a significant negative effect on firm value.
Role of Investment Opportunity Set (IOS) in Moderating the Influence of Company Size, Activity, and Profitability on Capital Structure in Multi-Industry Sector Companies for the Period 2015–2019 Christine Dewi Nainggolan; Elly Susanti; Khairul Azwar
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i1.195

Abstract

Growing business competition expects companies to pay more attention to ensuring capital accessibility. Fulfillment of capital needs can be obtained both internally and externally from the company. The purpose of this research is to analyze the influence of firm size, activity, and profitability on capital structure moderated by investment opportunity set in multi-industry sector companies. The population in this research is a multi-industry sector company listed on the Indonesia Stock Exchange, with a research period of 2015 to 2019. The data analysis techniques used in this research are descriptive statistical analysis, classical assumption test, hypothesis test, and residual test for regression moderation analysis on SPSS. The results of this study showed that firm size and activity had a positive and significant effect, while profitability had a significant effect on the capital structure, Investment Opportunity Sets (IOS) play a role in moderating the influence of firm size, activity, and profitability on capital structures. The practical implications on this study, companies that have high investment opportunities it means companies have the opportunity to grow which has an impact on investors’ profits in the future. For companies, it helps managers in determining optimal capital structure policies in maximizing the company’s profit and creating well-being for investors.
Peningkatan Kemampuan Literasi, Numerasi, dan Penerapan Teknologi Melalui Program Kampus Mengajar Angkatan 3 Rio Jaya Lestari Br Lumban Gaol; Simon Maruli Panjaitan; Vina Merina Br Sianipar; Khairul Azwar; Togi Togi
TRIDHARMADIMAS: Jurnal Pengabdian Kepada Masyarakat Jayakarta Vol 2 No 2 (2022): PKM-TRIDHARMADIMAS (Desember 2022)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/tridharmadimas.v2i2.910

Abstract

Diakhir tahun 2019, dunia digemparkan dengan merebaknya virus baru yaitu coronavirus jenis baru (SARS-CoV-2) dan penyakitnya disebut Coronavirus disease 2019 (Covid-19). Covid-19 berasal dari Wuhan, Tiongkok. Ditemukan pada akhir desember tahun 2019. Sampai saat ini virus tersebut sudah menyebar ke Indonesia. Munculnya virus Covid-19 memiliki dampak yang besar bagi sekolah dikarenakan proses pengajaran yang semula tatap muka dialihkan menjadi online atau daring dan luring. Hal ini yang mengakibatkan kurangnya interaksi antar pendidik dan peserta didik secara langsung atau tatap muka disekolah khususnya di SMP Negeri 2 Tanah Jawa. SMP Negeri 2 Tanah Jawa Kabupaten Simalungun selama terjadinya Covid-19 melakukan sistem pembelajaran secara online selama kurang lebih 1,5 tahun. Sistem pembelajaran ini membuat peserta didik di SMP Negeri 2 Tanah Jawa Kabupaten Simalungun tidak paham tentang penggunaan teknologi atau biasa disebut gaptek. Dalam menyikapi kondisi ini, pemerintah berupaya membuat sebuah program yang dapat memulihkan pendidikan di Indonesia melalui program Kampus Mengajar Angkatan 1 pada tahun 2020/2021 dan masih berlangsung sampai saat ini pada Angkatan ke-3. Di program Kampus Mengajar Angkatan 3, mahasiswa akan ditempatkan di Sekolah Dasar (SD) maupun di Sekolah Menengah Pertama (SMP) di seluruh Indonesia dan membantu proses belajar mengajar di sekolah tersebut. Tujuan dari kampus mengajar diantaranya adalah untuk menghadirkan mahasiswa sebagai bagian dari penguatan pembelajaran literasi, numerasi, adaptasi teknologi, membantu pembelajaran di masa pandemi, terutama di SD daerah 3T (tertinggal, terluar dan terdepan).
The Effect of Liquidity, Leverage and Company Size on Profitability Supitriyani; Khairul Azwar; Siti Rahmayani Siregar; Astuti Astuti; Elly Susanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.727 KB)

Abstract

The purpose of this research are to determine the description of liquidity, leverage, company size and profitability and than description of the effect of liquidity, leverage, and company size on the profitability at company Sub Sector Hotel, Restaurant, and Tourism Listed in BEI either simultaneously or partially. This research uses descriptive qualitative and quantitative. This research found the results that liquidity, company size, and profitability increased, while average leverage tended to decrease. Either simultaneously, liquidity, leverage, and company size has positive and not significant effect on profitability. T-test results that liquidity has a positive and not significant effect, results that leverage have a negative and not significant, results that company size has a positive and significant effect on profitability. liquidity, leverage, and company size able to explain most of profiability in Companies Sub Sector Hotel, Restaurant, and Tourism.
Financial Performance as a Mediation of Tax Avoidance Determinants in LQ45 Companies on the Indonesia Stock Exchange Khairul Azwar; Elly Susanti; Supitriyani
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.896

Abstract

Taxes are the main source of revenue in the State Budget (APBN) which accounted for 73% of all state revenue in 2019. Taxes have such an important role in sustaining the continuity of government and development. However, realized tax receipts never reached the target level between 2009 and 2020.This is because there are companies that carry out tax avoidance actions. The purpose of this study is to specifically analyze the variables that affect tax evasion in the LQ45 index companies of the Indonesian Stock Exchange. This research was conducted during the period 2017 –2022. The sampling technique used in this study is purposive sampling, in which criteria are determined based on the variables studied. The data analysis technique used is multiple simple linear regression analysis and a residual test for moderating variables. The F-test results show that institutional ownership, sales growth and Ln_total assets have a positive and insignificant effect on tax evasion. T-test results show that institutional ownership and sales growth have a negative and insignificant effect on tax evasion. However, Ln-Total_Asset has a negative and significant effect on tax evasion.
The Implementation of Springate, Altman, Grover and Zmijewski Models in Measuring Financial Distress Supitriyani, Supitriyani; Astuti, Astuti; Azwar, Khairul
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.71 KB) | DOI: 10.54951/ijtar.v3i1.169

Abstract

Companies that have improved company performance will have good prospects in the future. In addition, the company also needs some good strategy and planning to stay afloat in running its business. One of the strategies carried out by the company is to avoid the occurrence of a level of financial difficulties (financial distress). The goal of the study was to determine bankruptcy predictions and find out the most accurate methods for measuring bankruptcy among Springate, Altman, Grover and Zmijewski models. The data collection techniques used are documentation techniques while the data analysis techniques used are qualitative descriptive analysis techniques and comparative analysis techniques. The results showed that there was a predictive difference between Springate, Altman, Grover and Zmijewski models in predicting bankruptcy (financial distress). The Altman model is the most accurate prediction model in predicting bankruptcy with the highest degree of accuracy which then continued the Springate model, Grover model and finally the Zmijewski model. The renewal of previous research is to use four methods of predicting bankruptcy at once, different research objects and times from previous researchers
Determinan Variabel Yang Mempengaruhi IHSG Di Masa Pandemi Covid-19 Nelly Ervina; Khairul Azwar
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6632

Abstract

The composite stock price index will show the general price movement of stocks listed on the stock exchange. The movement of JCI is caused by several factors, including macroeconomic factors. For this reason, the ability of investors to understand and predict macroeconomic conditions in the future is very useful in making profitable investment decisions. This study aims specifically to analyze the variables that affect the JCI during the Covid-19 pandemic. This research was conducted during the period January 2020 – June 2022 based on monthly inflation, exchange rate, TVA, and JCI data obtained from the Capital Market Directory. The sampling technique used in this study was saturated samples. The data analysis technique to be used is to use multiple and simple linear regression analysis. The results of the F test give the result that inflation, exchange rate and TVA have a positive and significant effect on the JCI. The results of the t-test showed that inflation and TVA had a significant positive effect on the JCI. Meanwhile, the exchange rate has a positive and insignificant effect on the JCI.
Edukasi Manajemen Investasi Pasar Modal Pada Pengurus Majelis Agama Buddha Mahayana Tanah Suci Indonesia Kota Pematang Siantar Susanti, Elly; Azwar, Khairul; Efendi; Sisca; Wijaya, Andy
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.186

Abstract

Kegiatan Pengabdian kepada Masyarakat ini didasarkan data Survei Nasional Literasi dan Inklusi Keuangan menyatakan bahwa tingkat pengetahuan publik mengenai pasar modal rendah, namun dengan berkembang dan maraknya platform media sosial terkait investasi dimana para influencer/selebgram memberikan edukasi melalui video sehingga penyampaian mudah dimengerti yang tentunya meningkatkan pemahaman masyarakat khususnya generasi milenial. Sasaran yang menjadi objek pengabdian ini adalah Pengurus Majelis Agama Buddha Mahayana Tanah Suci Indonesia Kota Pematangsiantar dimana usia dari pengurus majelis ini adalah berkisar 17-25 tahun. Masalah yang terjadi adalah para pengurus belum memahami bagaimana cara berinvestasi yang baik khususnya di pasar modal hal ini disebabkan kurangnya pengetahuan yang cukup terkait literasi keuangan dan resiko berinvestasi, sehingga banyak yang terjebak pada investasi bodong. Pengabdian kepada masyarakat ini bertujuan memberikan edukasi manajemen pasar modal diharapkan nantinya mitra dapat mengetahui bahwa alternatif dalam berinvestasi serta sebagai sarana belajar dalam memperoleh tingkat pengembalian (return) di masa mendatang dengan meminimalisir resiko
THE IMPACT OF INSTITUTIONAL OWNERSHIP, RETURN ON ASSETS, CURRENT RATIO ON TAX AVOIDANCE MODERATED BY FIRM SIZE ON COMPANIES ON THE IDX Azwar, Khairul; Susanti, Elly; Putri, Juan Anastasia; Sianipar, Ruth Tridianty; Ervina, Nelly
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13622

Abstract

Taxes are mandatory contributions to the state that are owed by individuals or entities that are coercive based on the law, by not getting direct rewards and used for state purposes, especially for the prosperity of the people. This study aims to determinethe impact of KI, ROA, CR on tax avoidance and to find out whether the size of the company is able to moderate the influence of KI, ROA, CR on tax avoidance. This research period was carried out during 2017 –2023.The sampling technique used in this study is purposive sampling. The data analysis technique that will be used is to use simple regression analysis, and Residual Test to moderate variables. The results of the F test gave results that KI, ROA, CR had a positive and significant effect on tax avoidance. The results of the t-test showed that KI had a positive and insignificant effect on avoidance. Meanwhile, ROA and CR have a positive and significant effect on avoidance. The results of the residual test show that the size of the company is not able to moderate the influence of KI, ROA, CR on tax avoidance.
Co-Authors Ady Inrawan Andy Wijaya Astuti Astuti Astuti - Astuti Astuti Astuti Astuti Astuti Astuti Aulia, Anggi Candra, Vivi Christine D. Nainggolan Christine Dewi Nainggolan Christine Dewi Nainggolan Dari, Ulan Debi Eka Putri Dewi Nainggolan, Christine EFENDI ELLY SUSANTI Elly Susanti Elly Susanti Elly Susanti Ernest Grace Hasibuan, Putri Ilham Ilham Irwanto Irwanto Juan Anastasia Putri Lenny Dermawan Sembiring Lubis, Nikmah Nelly Ervina Nelly Ervina Nur Safitri Reza Kurniawan Sitorus Rio Jaya Lestari Br Lumban Gaol Ruth Tridianty Sianipar Septia, Dini Simon Maruli Panjaitan Siregar, Liper sisca Siti Nuraini Siti Rahmayani Siregar Supitriyani Supitriyani Supitriyani Supitriyani, Supitriyani Tarigan, Parman Togi Togi Ulandari, Ulandari Vina Merina Br Sianipar Widia Astuty Wirananda, Henny Andriyani Yansen Siahaan Yerisma Welly