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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN IJHCM (International Journal of Human Capital Management) Journal of Business and Behavioural Entrepreneurship Syntax Literate: Jurnal Ilmiah Indonesia JWP (Jurnal Wacana Politik) Journal of Economic, Bussines and Accounting (COSTING) Muhammadiyah International Journal of Economics and Business JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Asian Social Work Journal JABE (Journal of Applied Business and Economic) JEMPER (Jurnal Ekonomi Manajemen Perbankan) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Madani JURNAL LENTERA BISNIS BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Jurnal Pendidikan dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Akuntansi dan Governance Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Kontigensi: Jurnal Ilmiah Manajemen Business and Entrepreneurial Review Governors Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Sustainability in Research (IJSR) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Media Riset Bisnis Ekonomi Sains dan Terapan
Andry Priharta
Universitas Muhammadiyah Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH INFLASI, NILAI TUKAR MATA UANG, DEBT TO EQUITY RATIO, DAN RETURN ON ASSETS TERHADAP RETURN SAHAM PERUSAHAAN TRANSPORTASI DI BURSA EFEK INDONESIA Nugroho, Rikho; Riyanti, Riyanti; Priharta, Andry
JURNAL MUHAMMADIYAH MANAJEMEN BISNIS Vol 4, No 1 (2023): Jurnal Muhammadiyah Manajemen Bisnis (JMMB)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jmmb.4.1.7-18

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh inflasi, nilai tukar mata uang, debt to equity ratio, dan return on assets terhadap return saham perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2017-2021.Penelitian ini adalah penelitian kuantitatif yang bersifat asosiatif, dengan datanya adalah sekunder. Populasi sebanyak 48 perusahaan transportasi yang terdaftar di Bursa Efek Indonesia, dengan sampel sebanyak 6 perusahaan diperoleh dengan metode purposive sampling. Metode analisis yang digunakan adalah regresi linear berganda dengan data panel menggunakan eviews 10.Hasil penelitian menunjukkan inflasi, nilai tukar mata uang, dan return on assets berpengaruh negatif tidak signifikan terhadap return saham perusahaan transportasi. Sedangkan debt to equity ratio berpengaruh positif tidak signifikan terhadap return saham perusahaan transportasi. 
The Impact of Digital Financial Inclusion Implementation and its Implications on Quality Development in Islamic Educational Institutions (A Case Study at Madrasah Tsanawiyah Al Kautsar Depok) Hariyadi; Ahmad, Gofur; Priharta, Andry
International Journal of Sustainability in Research Vol. 2 No. 5 (2024): September 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i5.2474

Abstract

This research examines the implementation of digital financial inclusion at Madrasah Tsanawiyah Al Kautsar Depok and its implications for quality development. Using a qualitative case study approach, data was collected through interviews, observations, and document analysis. The research explores the implementation process, its impact on financial governance efficiency, and implications for holistic madrasah quality development. Findings reveal a systematic implementation process, resulting in increased efficiency and transparency in financial management. The study contributes to developing a model for digital financial inclusion in Islamic educational institutions, highlighting the integration of technology with Islamic educational values to improve educational quality holistically.
Capital Adequacy Ratio, Likuiditas, Efisiensi Operasional, Ukuran Perusahaan dan Profitabilitas: Bukti Empiris pada Bank Umum Syariah di Indonesia Darto, Darto; Priharta, Andry; Maryati, Maryati
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.18341

Abstract

ABSTRACTThis study aims to examine and analyze the effect of Capital Adequacy Ratio, liquidity, operational efficiency and company size on the profitability of Islamic Commercial Banks in Indonesia. The research method is quantitative. The population consists of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2021 period with a sample selection technique as a purposive sampling method. The data analysis technique is panel data regression analysis assisted using the E-views 11 application. The research results show that the capital adequacy ratio and liquidity have an insignificant negative effect on profitability. Operational efficiency has a significant negative impact on profitability. Meanwhile, firm size has no significant positive effect on profitability.ABSTRAK Tujuan penelitian ini menguji dan menganalisa pengaruh Capital Adequacy Ratio, likuiditas, efisiensi operasional dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia. Metode penelitian bersifat kuantitatif. Populasi terdiri dari Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2017-2021 dengan teknik pemilihan sampel berupa metode purposive sampling. Teknik analisis data berupa analisis regresi data panel yang dibantu menggunakan aplikasi E-views 11. Hasil penelitian diketahui bahwa capital adequacy ratio dan likuiditas memiliki pengaruh negatif tidak signifikan terhadap profitabilitas. Efisiensi operasional memiliki pengaruh negatif signifikan terhadap profitabilitas. Sedangkan ukuran perusahaan berpengaruh positif tidak signifikan terhadap profitabilitas
Pengaruh Prinsip Good Governance, Proactive Fraud Audit Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Bantuan Operasional Sekolah (BOS) (Studi Empiris Pada Smp Negeri Di Kabupaten Kudus) Dwi Nita Handayani; Eva Herianti; Andry Priharta
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.8922

Abstract

Tujuan penelitian ini adalah untuk mengetahui adakah pengaruh prinsip good governance, proactive fraud audit, whistleblowing system terhadap pencegahan fraud dalam pengelolaan bantuan operasional sekolah/BOS (Studi Empiris Pada SMP Negeri di Kabupaten Kudus). Penelitian ini merupakan penelitian deskriptif kuantitatif menggunakan alat survey kuesioner. Instrumen data yang digunakan dalam bentuk angket kuesioner dengan pengukuran model skala likert. Teknik analisis data yang digunakan ialah metode Partial Least Squares (PLS) menggunakan program SmartPLS versi 4. Jumlah populasi yang digunakan sebanyak 26 sekolah SMP Negeri di Kabupaten Kudus dan pemilihan respondenya dengan klasifikasi yaitu guru yang menjadi tim BOS Sekolah di SMP Negeri di Kabupaten Kudus. Sampel yang digunakan sebanyak 86 orang responden melalui teknik random sampling. Hasil pengujian hipotesis mengungkapkan bahwa Prinsip good governance terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Operasional Sekolah. Proactive fraud audit terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Operasional Sekolah. Whistleblowing System terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Opersional Sekolah.
Pengaruh Financial Knowledge, Financial Attitude, dan Parental Income Terhadap Financial Management Behavior Melalui Locus of Control sebagai Variabel Intervening (Studi pada Mahasiswa Universitas Muhammadiyah PROF. DR. HAMKA) Eka Selsabila Firdausi; Riyanti Riyanti; Andry Priharta
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i12.16995

Abstract

Penelitian bertujuan untuk menguji dan mengetahui pengaruh Pengaruh Financial Knowledge, Financial Attitude, dan Perental Income Terhadap Financial Manajement Behavior Melalui Locus of control Sebagai Variabel Intervening (Studi Pada Mahasiswa Universitas Muhammadiyah Prof. DR. HAMKA). Jenis penelitiaan ini menggunakan penelitian kuantitatif yang bersifat deskriptif. Data yang dikumpulkan penelitian ini menggunakan kuesioner atau memberi beberapa lembar pernyataan untuk mengumpulkan data responden dengan jumlah responden sebanyak 375 orang. Responden diambil dari seluruh mahasiswa aktif Universitas Muhammadiyah Prof. DR. HAMKA. Data diolah dengan menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa Financial Knowledge berpengaruh signifikan positif terhadap Locus of Control, Financial Attitude berpengaruh signifikan positif terhadap Locus of Control, Parental Income berpengaruh tidak signifikan terhadap Locus of Cotnrol, Financial Knowledge berpengaruh signifikan positif terhadap Financial Management Behavior, Financial Attitude berpengaruh signifikan positif terhadap Financial Management Behavior, Parental Income berpengaruh tidak signifikan negatif terhadap Financial Management Behavior, Locus of Control berpengaruh signifikan positif terhadap Financial Management Behavior, Financial Knowledge berpengaruh signifikan positif terhadap Financial Management Behavior melalui Locus of Control, Financial Atittude berpengaruh signifikan positif terhadap Financial Management Behavior melalui Locus of Control, Parental Income tidakberpengaruh signifikan terhadap Financial Management Behavior melalui Locus of Control.
The Influence of Profitability, Leverage, Company Size, Ownership Structure and Board of Commissioners on Risk Management Disclosure Ari Istiqomah; Andry Priharta; Riyanti Riyanti
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 8 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i8.1320

Abstract

The research aims to analyze and determine the influence of profitability, leverage, company size, ownership structure and board of commissioners on risk management disclosure. This research was conducted using an associative quantitative research method with data analysis tools using multiple linear regression using SPSS 20 software with a population of 18 companies and a sample of 10 companies engaged in the oil and gas energy sector listed on the Indonesia Stock Exchange for the period 2018–2022. The results of this study show that leverage and company size partially have a significant effect on risk disclosure, while profitability, ownership structure and board of commissioners partially have a non-significant effect on risk management disclosure. The results of the smear test showed that the results of profitability, leverage, company size, ownership structure and board of commissioners together affected risk disclosure by 54%.
The Effect of Ceo Compensation, Ceo Managerial Ability, and Ceo Tenure on the Company's Financial Performance with Der as the Mediating Variable Pitra Prasetya; Sabarudin Sabarudin; Andry Priharta
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i10.5324

Abstract

The study aims to analyze whether CEO Compensation, CEO Managerial Ability, and CEO Tenure partially have a positive and significant influence on the Debt-to-Equity Ratio. Furthermore, to find out whether CEO Compensation, CEO Managerial ability, CEO tenure, and Debt-equity ratio have a significant and positive effect on the Return on Assets. The type of quantitative analysis method used in this study is path analysis using the help of statistic software Eviews version 12. The data used in the study is secondary data taken from the annual financial reports published on the Indonesia Stock Exchange website for 5 years (2018-2022) on 25 companies in the Consumer Non-Cyclicals sector that are listed in the BEI Period 2018 – 2022 So the amount of data on this study was 5x25 or 125 observation data. The results of this study show that (1) CEO Compensation has no positive effect on the Debt to Equity Ratio (2) CEO Managerial ability hurts debt to equity ratio (3) CEO Tenure has no negative impact on the debt-to-equity ratio (4) CEO Compensation does not have a positive influence on the Return on Assets (5) CEO Management Ability has not a positive impact on return on assets (6) CEO tenure has not had a positive effect upon the return on the assets (7) Debt on the Equity Ratio hurts returns on the Assets. (10) Debt to Equity Ratio does not mediate the influence of CEO Tenure on Return on Assets.
PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, KOMPETENSI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR Reyhan Jordy Daniro; Nur Asni Gani; Andry Priharta
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 2 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

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

Abstract

This study aims to analyze the effect of time budget pressure, task complexity, competence and professionalism on auditor performance. Conducted with a quantitative approach using primary data in the form of questionnaires with auditor respondents in South Jakarta.  Since population size cannot be determined, convenience sampling techniques are used. Analysis using multiple linear regression with SPSS Version 25 application device. The results showed that time budget pressure had a significant positive effect on auditor performance, while task complexity, competence and professionalism did not affect auditor performance. Simultaneously, time budget pressures, task complexity, competence, and professionalism have a significant influence on auditor performance.Keywords: Time Budget Pressure, Task Complexity, Competence, Professionalism, Auditor Performance
FAKTOR YANG MEMENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Tuti Trisnawati; Andry Priharta
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 1 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

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

Abstract

This study aims to determine the effect of turnover intentions, time pressure, materiality, review procedures and quality control on premature termination of audit procedures. The research method used is a quantitative method using primary data. The sample determination in this study was taken through auditor data registered in the Directory KAPAP 2021, using the purposive sampling method and the slovin formula so that 90 respondents obtained results. The data obtained is then processed using IBM SPSS version 26 software using a statistical test tool, namely multiple regression analysis. The results of this study indicate that: (1) turnover intentions have a significant effect on premature termination of audit procedures; (2) time pressure has a significant effect on premature termination of audit procedures; (3) materiality has a significant effect on premature termination of audit procedures; (4) review and quality control procedures have a significant effect on premature termination of audit procedures; (5) turnover intentions, time pressure, materiality, review procedures and quality control simultaneously have a significant effect on premature termination of audit procedures. Keywords: Turnover Intentions, Time Pressure, Materiality, Quality Control and Review Procedures, Premature Sign-off of Audit Procedures
Pengaruh Return on Aset, Current Ratio, Inflasi, Suku Bunga dan Capital expenditure terhadap Return Saham pada perusahaan sub sektor pertambangan Minyak dan Gas yang terdaftar di Bursa Efek Indonesia periode 2018-2022 Ahmad Alamsyah; Andry Priharta
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6582

Abstract

This research aims to examine and analyze the influence of return on assets, current ratio, inflation, interest rates and capital expenditure on stock returns. This research method was carried out using an associative quantitative approach. The analytical tool used is panel data regression analysis with the help of Eviews version 12 software. The population in this research is all Oil and Gas companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The research results concluded that return on assets and current ratio had a significant effect on stock returns, while inflation, interest rates and capital expenditure had no significant effect on stock returns.
Co-Authors Agung Dharmawan Buchdadi Ahmad Alamsyah Ahmad, Gofur Anastasya Purnamasari Apriyanti, Metha Dwi Ari Istiqomah Bambang Sutrisno Bambang Sutrisno Buana, Yud Darman Hadi Prayitno Darto Darto Darto Dewi Puji Rahayu Dewi Puji Rahayu Diana Diana Dwi Nita Handayani Dwi Oktariani Eka Selsabila Firdausi Endang Rahmawijaya Eva Herianti Eva Herianti Fitriasari Sintarini Gani, Nur Asni Hariyadi Hartono Harun, Siti Hafnidar hasanah hasanah Hasibuan, Irpan Hidayat Heru Nurmiaswari Hidayanti Hidayanti Hilwah Farhati Jaharuddin Jaharuddin Jaharuddin, Jaharuddin Koesmawan Koesmawan Luqman Hakim M. Irfan Tarmizi M. Nur A. Birton Maryati Maryati Maryati Maryati Masyitoh Masyitoh Medo Maulianza Mega Rosdiana Mitsalina Tantri Mitsalina Tantri Mitsalina Tantri Mohamad Lutfi N. Oneng Nurul Bariyah Nugroho, Rikho Nur Asni Gani Nur Asni Gani Nur Asni Gani Nur Hadiansah Pantjatmono, Teguh Pitra Prasetya Reyhan Jordy Daniro Riyanti Riyanti Riyanti Riyanti Riyanti Riyanti Riyanti Riyanti Rony Edward Utama Rony Edward Utama Sabaruddin Sabarudin Sabarudin Septemberizal Septemberizal Sisca Debyola Widuhung Siti Hamidah Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Jamilah Sulhendri Tri Ananto Tuti Trisnawati Uun Uniyawati Yahya, Putri Aleyda Yatimin Yuyun Ardianti