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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen EL-MUHASABA Civil Engineering Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Kompetif Jurnal Akuntansi Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of International Conference Proceedings Jurnal Keuangan dan Bisnis Journal Of Economic Sciences (Ekuisci) Jurnal Informasi Akuntansi
Ming Chen
STIE Musi Palembang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN ASING TERHADAP LUAS PENGUNGKAPAN CSR Chen, Ming
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v10i2.6721

Abstract

This study aims to determine the effect of the size of the Board of Commissioners and Foreign Ownership on the Extent of CSR Disclosure. This study was tested using multiple regression. The sample is a Manufacturing company listed on the Indonesia Stock Exchange. The study period for 3 years fr: m 2014 until 2016. The results of the study found that the size of the board of commissioners influences the extent of CSR disclosure while Foreign Ownership does not affect the wide range of CSR disclosure.
The Role Of Foreign Ownership In Moderating The Effect Of Company Size On Intellectual Capital Disclosure Chen, Ming
Jurnal Akuntansi Vol 23, No 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.676 KB) | DOI: 10.24912/ja.v23i1.469

Abstract

The purpose of the empirical study is to examine whether foreign ownership in moderating the relationship between company size and disclosure of intellectual capital. In this study, the variables of foreign ownership are measured by the amount of foreign ownership divided by the total number of shareholders in the company. The size of the company is proxied by Market Capitalization. Moreover, the disclosure of intellectual capital is measured by the ICD (Intellectual Capital Disclosure) Index which amounts to 25 items. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017. This study uses the MRA model and uses SPSS as a testing tool. The result of this study is the foreign ownership is able to moderate the relationship between company size and disclosure of intellectual capital.
Pengaruh Transfer Pricing, Intangible Assets, Dan Multinationality Terhadap Pemanfaatan Suaka Pajak (Tax Haven) Wijaya, Prisca Adelia; Chen, Ming
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 1 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 1 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i1.471

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, intangible assets¸ dan multinationality terhadap pemanfaatan tax haven yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian 2016-2019. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Jumlah sampel yang memenuhi kriteria adalah sebanyak 131 sampel. Pengujian hipotesis menggunakan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa transfer pricing berpengaruh negatif terhadap pemanfaatan tax haven, sedangkan intangible assets dan multinationality tidak berpegaruh terhadap pemanfaatan tax haven
Gender Diversity as a Moderator: Exploring its Impact on the Link Between Sustainability Reporting and Firm Value Chen, Ming; Robiani, Bernadette; Saftiana, Yulia; Mukhtaruddin, Mukhtaruddin
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3667

Abstract

This study seeks to examine the influence of gender diversity on the relationship between sustainability reporting and firm value in Indonesian manufacturing enterprises from 2021 to 2023. This study utilizes secondary data derived from the annual reports of firms listed on the Indonesia Stock Exchange (IDX). This study measures gender diversity by the percentage of female members on a company's board of commissioners. Sustainability reporting is measured using the GRI 2016 standards, with the economic sector divided into 6 subsections consisting of 13 indicators, the environmental sector divided into 8 subsections consisting of 30 indicators, and the social sector divided into 19 subsections consisting of 34 indicators. Firm value is measured using the Price-to-Book Value ratio. The research sample consists of consumer non-cyclicals, and purposive sampling technique is employed. To analyze the data, this study applies Moderated Regression Analysis (MRA) with the assistance of SPSS. The results of the study indicate that gender diversity does not moderate the effect of sustainability reporting on firm value. This finding suggests that while sustainability reporting may influence firm value, gender diversity does not have a significant moderating effect in the context of manufacturing companies in Indonesia. This study recommends considering other factors that may be more effective in moderating the relationship between sustainability reporting and firm value.Keywords: "Gender Diversity"; "Sustainability Report"; and "Firm Value"
Experimental and Bearing Capacity Research on Prestressed Shape Memory Alloy Strips Confined Concrete Column Xu, Lidan; Mu, Guangtao; Zhao, Jitao; Zhu, Miaomiao; Chen, Ming; Yan, Yutong; Shi, Mingfang
Civil Engineering Journal Vol. 11 No. 7 (2025): July
Publisher : Salehan Institute of Higher Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28991/CEJ-2025-011-07-01

Abstract

The prestressed shape memory alloy (SMA) strips confined columns are a novel reinforcement method, which not only exerts active confinement stress on the core concrete but also avoids the common stress hysteresis problem in reinforcement. This paper performed axial compression tests on eight sets of concrete columns with varying SMA strip width, net spacing, and pre-strain, and the impacts of these variables regarding the failure pattern, bearing capacity, and deformability of the specimens were investigated. A calculation model for the bearing capacity of SMA strips actively confined to concrete columns was established and contrasted with the prediction performance of the BP neural network. The results indicate that compared to the unconfined column, SMA strip-confined columns exhibit obvious ductile failure under compression, with the highest increase of bearing capacity and deformability reaching up to 20.27% and 24.96%, respectively. The confinement effect becomes better and better with the increasing strip width or the decreasing strip net spacing. When the strip pre-strain gradually increases, the bearing capacity of confined columns gradually improves, while the deformability first enhances and then weakens. The experimental data of other scholars is used to verify that the calculation results accord with the experimental results well, and the prediction precision of the proposed calculation model exceeds that of the BP neural network. Meanwhile, it is confirmed that the BP neural network exhibits a high fitting level in bearing capacity prediction (R2training=0.990 and R2test=0.965), offering a novel approach for predicting the bearing capacity of structures.
Peran Dewan Komisaris Dalam Memoderasi Pengaruh Intellectual Capital Disclosure Terhadap Nilai Perusahaan Chen, Ming
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.355 KB) | DOI: 10.32524/jkb.v19i2.302

Abstract

The purpose of this study is to test empirically whether the size of the board of commissioners can moderate the broad relationship of intellectual capital disclousure to firm value. In this study, the size of board of commissioners is measured by the nymber of commissioners is measured by the number of commissioners in the company. Intellectual capital dislosure is measured by the ICD Index which consists of 25 items. Meanwhil, the company value uses price book value. The sample of this research is banking companies listed on the Indonesia Stock Exchange from 2016 to 2020. This study uses the MRA model and uses SPSS as a testing tool
Tinjauan Luas Pengungkapan Corporate Social Responsibility (CSR) : Tata Kelola, Struktur Kepemilikan, dan Kinerja Perusahaan Chen, Ming; gunawan, andrew
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2762

Abstract

This study investigates the extent of Corporate Social Responsibility (CSR) disclosure among banking companies in Indonesia, focusing on the influence of corporate governance (proxied by the proportion of independent commissioners), ownership structure (foreign ownership), and firm performance (return on assets). The research is grounded in stakeholder theory and information asymmetry theory, which argue that effective governance and transparency serve to legitimize a firm's actions in the eyes of stakeholders. The sample consists of Indonesian banking firms listed on the Indonesia Stock Exchange (IDX) during 2020–2023, selected using purposive sampling. Using panel data regression with the Random Effect Model (REM), the findings reveal that none of the three independent variables independent commissioners, foreign ownership, and profitability have a statistically significant effect on CSR disclosure levels. These results suggest that the expected positive relationships between governance, ownership, and performance with CSR disclosure may not apply uniformly in the banking sector. Institutional pressures, short-term investor orientation, and symbolic compliance may account for these inconsistencies. The study highlights the need for more comprehensive governance mechanisms and stakeholder engagement strategies to enhance CSR disclosure practices in Indonesian banks.
PELATIHAN BISNIS PENJUALAN ONLINE BAGI ORANG MUDA KATOLIK PAROKI ST. MARIA TUGUMULYO MUSIRAWAS Setiawan, Antonius Singgih; Chen, Ming; Gunawan, Andrew; Ratnasari, Agatha Septiana Sri; Wijaya, Antonny
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v2i2.1093

Abstract

Digitalisasi bisnis penjualan ini merupakan sebuah transformasi bisnis yang signifikan dari yang awalnya bersifat konvensional menjadi virtual. Tujuan besar dari digitalisasi bisnis penjualan ini adalah untuk memberikan kinerja penjualan yang lebih cepat, semakin mendekatkan jarak antara penjual dan pembeli secara virtual dan dapat diakses secara global karena basis utama dalam implementasi digitalisasi bisnis penjualan adalah dengan memanfaatkan teknologi internet. Revolusi industri 4.0 telah membawa dampak pada munculnya praktik digitalisasi ekonomi dan mendorong  berkembangnya praktik bisnis penjualan secara online. Namun demikian, belum semua orang tahu dan paham bagaimana menekuni bisnis penjualan secara online. Oleh karena itu, perlu adanya kegiatan yang mampu memfasilitasi masyarakat guna mendapatkan literasi mengenai usaha bisnis penjualan secara online. Kegiatan ini bertujuan memberikan peningkatan wawasan dan keterampilan Orang Muda Katolik (OMK) St. Maria Tugumulyo mengenai potensi penjualan secara online. Dengan memiliki literasi yang baik tentang bisnis penjualan online, anggota OMK St. Maria Tugumulyo bisa meningkatkan jiwa kewirausahaan mereka dengan memanfaatkan bisnis penjualan secara online.  Metode kegiatan pengabdian dilakukan dengan memberikan pelatihan dan simulasi dalam membuat online shop melalui platform Tokopedia, cara mempromosikan produk, dan cara mengidentifikasi pemasok. Hasil pengabdian menunjukkan dampak positif atas pikiran dan pandangan para peserta dalam hal pilihan bisnis pada masa kini. Peserta mulai memiliki pikiran terbuka untuk memanfaatkan teknolgi internet dalam membuat bisnis yang dapat memberikan tambahan penghasilan
ANALISIS PENGARUH INDEKS HARGA KONSUMEN, JUMLAH UANG BEREDAR (M1), KURS RUPIAH, DAN INDEKS S&P 500 TERHADAP INDEKS HARGA SAHAM GABUNGAN: STUDI EMPIRIS PADA BURSA EFEK INDONESIA Heriyanto, Heriyanto; Chen, Ming
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 3 No. 2 (2014): Nominal September 2014
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.307 KB) | DOI: 10.21831/nominal.v3i2.2694

Abstract

Penelitian ini bertujuan untuk menguji hubungan keseimbangan jangka panjang antara variabel makroekonomi (yang diproksi dengan variabel indeks harga konsumen, jumlah uang beredar, kurs rupiah terhadap dollar, dan Indeks S&P 500) dengan indeks harga saham gabungan (IHSG). Data bulanan variabel makroekonomi dan IHSG selama periode Januari 2005 – Desember 2013 digunakan untuk pengujian hubungan keseimbangan jangka panjang. Data penelitian dikumpulkan dengan metode dokumentasi yang terdiri dari variabel indeks harga konsumen, jumlah uang beredar, kurs rupiah terhadap dollar, Indeks S&P 500, dan IHSG. Setelah data dikumpulkan, data selanjutnya akan dianalisis dengan menggunakan analisis regresi berganda. Analisis pengujian residual (dari model regresi berganda) dengan pendekatan Granger Residual Test digunakan untuk memastikan tidak terjadi spurious regression (regresi palsu). Selanjutnya, analisis data dengan pengujian Johannsen Cointegration Test digunakan untuk menguji keberadaan hubungan keseimbangan jangka panjang antara variabel makroekonomi dan IHSG. Tahap akhir analisis data dilakukan dengan pengujian vector error correction model (VECM) dan Granger Causality Test yang bertujuan untuk menguji kemungkinan adanya hubungan biderectional (dua arah) antara variabel makroekonomi dan IHSG. Hasil pengujian menggunakan analisis regresi berganda menunjukkan bahwa variabel kurs rupiah terhadap dollar dan Indeks S&P 500 berpengaruh signifikan terhadap pergerakan indeks harga saham gabungan, sedangkan variabel indeks harga konsumen dan jumlah uang beredar tidak berpengaruh signifikan. Hasil pengujian dengan menggunakan Granger Residual Test menunjukkan bahwa tidak terdapat spurious regression. Sementara itu, hasil pengujian dengan menggunakan Johannsen Cointegration Test menunjukkan bahwa terdapat hubungan keseimbangan jangka panjang antara variabel makroekonomi dan IHSG. Terkait dengan kemungkinan adanya hubungan biderectional antara variabel makroekonomi dan IHSG, hasil pengujian dengan menggunakan Vector Error Correction Model (VECM) dan Granger Causality Test menunjukkan bahwa hubungan antara variabel makroekonomi dan IHSG adalah hubungan satu arah. Kata Kunci: spurious regression, granger residual test, granger causality test, vector error correction model.
ANALISIS PENGARUH PEREKONOMIAN MAKRO DAN MIKRO YANG BERPENGARUH PADA RISIKO SISTEMATIS SAHAM Chen, Ming
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 3 No. 2 (2014): Nominal September 2014
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.653 KB) | DOI: 10.21831/nominal.v3i2.2696

Abstract

Penelitian ini dilaksanakan dengan tujuan untuk mengetahui pengaruh perekonomian makro (kurs, inflasi, suku bunga SBI dan jumlah uang beredar) dan mikro (Asset Growth dan Debt to Equity) terhadap risiko sistematis pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI).  Data tahunan untuk variabel makroekonomi selama tahun 2006-2012 dan data bulanan yang akan diolah menjadi data tahunan untuk variabel mikro dan risiko sistematis selama periode januari 2006 sampai Desember 2012. Data dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian ini membuktikan bahwa tingkat inflasi, kurs, jumlah uang beredar, tingkat suku bunga SBI, DER dan Aset Growth berpengerahu secara simultan terhadap risiko sistematis saham. Tingkat inflasi, kurs, dan jumlah uang beredar tidak berpengaruh secara parsial terhadap risiko sistematis saham sedangkan DER dan asset growth berpengaruh secara parsial terhadap risiko sistematis saham.   Kata Kunci : Makro, Mikro, Risiko Sistematis Saham
Co-Authors Alfian, Achmad Andrew Gunawan Antonius Singgih Setiawan Bernadette Robiani Heriyanto Heriyanto Ida Ayu Putu Sri Widnyani Lyani, Erni Micheline Rinamurti, Micheline Mu, Guangtao Mukhtaruddin Mukhtaruddin Ratnasari, Agatha Septiana Sri Sani Susanto Shi, Mingfang Sri, Dewi Wijaya, Antonny Wijaya, Prisca Adelia Xu, Lidan Yan, Yutong YULIA SAFTIANA, YULIA Zhao, Jitao Zhu, Miaomiao