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All Journal Jurnal Reviu Akuntansi dan Keuangan JPAP (Jurnal Penelitian Administrasi Publik) (e-Journal) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Teknik Mesin JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Aptisi Transactions on Management Competitive Jurnal Akuntansi dan Keuangan Jurnal Dinamika UMT EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Amnesty: Jurnal Riset Perpajakan Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Sustainable Tourism and Entrepreneurship Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Manajemen Bisnis Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Intelektual : Jurnal Penelitian Dosen Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntan Publik Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Economics, Business and Innovation Research IECON: International Economics and Business Conference Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) International Journal of Management and Business Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Imam Hidayat
Universitas Muhammadiyah Tangerang
Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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REBUILDING CORPORATE REPUTATION THROUGH FINANCIAL SIGNALING: THE MEDIATING ROLE OF PERFORMANCE IN CSR, TAX, AND COMPETITIVE STRATEGY sari, petty aprilia; Hidayat, Imam; Goenawan, Yohanes August
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.14902

Abstract

The aim of this research is to investigate environmental issues that have a direct bearing on a Corporate reputation. The company's interest in and participation in social investments, such as Corporate Social Responsibility Disclosure, is one of them. 69 Manufacturing Companies with a listing period of 2020–2022 were selected as samples out of a total of 416 listed on the Indonesia Stock Exchange. Panel data regression analysis is the analysis technique that is applied. This study finds that Corporate Financial Performance is shaped by the interplay of CSR disclosure, tax compliance, and competitive advantage, and that the Corporate Reputation variable is jointly impacted by these independent variables. These findings clarify that businesses who demonstrate environmental concern disclosure combining the The application of CSRD can enhance financial performance, making other elements like competitive advantage and tax compliance more valuable in relation to the overall worth of the business. This study contributes to the corporate reputation literature by validating the mediating role of financial performance on tax and strategic factors
Pengaruh Profitabilitas, Kepemilikan Institusional, Kebijakan Deviden, dan Ukuran Perusahaan Terhadap Kebijakan Hutang Aldi Al Adiat; Hesty Ervianni Zulaecha; Imam Hidayat; Djenny Sasmita
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.121 KB) | DOI: 10.55606/jupiman.v1i4.660

Abstract

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy. Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.
INNOVATION AND GOVERNANCE IN SHIPPING: THE SAFETY NAVIGATION INFORMATION SYSTEM (SIKAPAL) MODEL AND SAFETY MITIGATION SYSTEM IN SUMENEP REGENCY Hidayat, Imam; Magfirli, Arief Khoir; Shafira, Shoumi; Iyas, Moh Kholilurrahman; Rasaili, Wilda
JPAP: Jurnal Penelitian Administrasi Publik Vol. 11 No. 02 (2025): JPAP (Jurnal Penelitian Administrasi Publik)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpap.v11i02.132460

Abstract

Sumenep Regency has 126 islands within its territory, divided into 19 sub-districts on the mainland and 8 sub-districts in the marine or island areas. In the past five years, the rate of maritime accidents in Sumenep Regency has been relatively high, with a history of shipwreck incidents. The government needs to offer appropriate solutions to address these naval accidents. An innovation from the government concerning the issues in Sumenep Regency is creating the SiKaPal program (Maritime Safety System) as a tangible form of the government’s concern for Sumenep Regency. This study aims to understand the maritime safety mitigation system and explain the SiKaPal model as an innovation in the governance of marine safety. This research uses a descriptive qualitative method with data collection and analysis conducted through primary data obtained from interviews with key ship informants regarding the implementation of security management operations that have been carried out so far, including the obstacles encountered in the implementation of SiKaPal. The Sumenep Regency government, through the Communication and Information Agency (Diskominfo), initiated SiKaPal (Maritime Safety System) to address the occupational safety issues of fishermen in Sumenep Regency. Maritime safety innovation has become a solution and an answer to the existing problems. SiKaPal (Maritime Safety System) is the only innovation that uses AIS (Automatic Identification System) and is available only in Sumenep Regency. Governance innovation can enhance the capacity of public sector innovation because it is often seen as an alternative rather than a complement. The integration of the SiKaPal system and safety mitigation measures serves as an innovation model for more effective ship safety management.
EFFECT OF TURNING PARAMETERS AND COOLANT USAGE ON TOOL WEAR IN LATHE PROCESS - REVIEW Mardiah, Enok Mardiah; Hidayat, Imam
Jurnal Teknik Mesin (Journal Of Mechanical Engineering) Vol 14, No 3 (2025)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jtm.v14i3.36727

Abstract

Turning products must have high quality. The quality of turning results can be affected by tool wear. Turning parameters and the use of coolant are the main factors that can control the level of wear, because they can control the temperature and cutting force during turning.  This study aims to examine the effect of turning parameters and coolant use on tool wear in the lathe process. The main parameters analysed include spindle rotation speed, depth of cut, and feed rate. In addition, the role of coolant as a coolant and lubricant is also studied in relation to controlling tool wear. The method used was a literature study. The results showed that all turning parameters have an influence on tool wear, with depth of cut as the most significant factor in increasing wear. High spindle speeds and large feeding motions also accelerate wear due to increased friction and temperature in the cutting zone. This means that the greater the parameter values used, the greater the tool wear. Where with a depth of cut of 0.05 mm causes tool wear of 0.094 mm, while with a depth of cut of 1.5 mm causes tool wear of 0.746 mm. With a spindle rotation speed of 185 rpm the tool wear is 2 mm, while with a spindle rotation speed of 2200 rpm the tool wear is 11.36 µm. With a feed motion of 0.05 mm/rev the tool wear was 0.094 mm, while with a feed motion of 1.5 mm/rev the tool wear was 0.746 mm. The use of coolant proved effective in lowering the cutting temperature, reducing friction, and extending tool life. The results of this study can serve as a practical reference in the selection of cutting parameters and cooling strategies to improve efficiency and tool life in the turning process.
The Effect of Company Size, Systematic Risk and Independent Commissioners on Disclosure of Intellectual Capital Sari, Petty Aprilia; Hidayat, Imam
EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p163-171

Abstract

The purpose this study is to determine the effect of company size, systematic risk and independent commissioners on intellectual capital disclosure in banking companies listed on the Indonesia Stock Exchange. The dependent variable is disclosure of intellectual capital, while the independent variable is company size, systematic risk and independent commissioners .This riset was conducted on banking companie listd on the Indonesia Stock Exchange (IDX) by accesing secondary data on annual reports for the 2015-2018 period. The results of the sample selection were 35 banking companies. The sample method used in this study is to use no-probability sample method with the sample technique chosen is purposive sample. The analysis used in this research is panel data regression analysis. The partial evaluation hypothesis testing results show that firm size and systematic risk have a significant positif effect on intellectual capital disclosure, while independent commissioners do not have a significant negatif effect on intellectual capital *disclosure
The Effects of Leverage, Profitability, and Company Size on Tax Aggressiveness Hidayat, Imam; Ellyana, Reza Aini
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p16-25

Abstract

The goal of this study is to see how much leverage, profitability, and company size have on tax aggressiveness in food and beverage firms listed on the Indonesia Stock Exchange. For the 2016-2020 timeframe, the study sample consisted of 8 food and beverage firms listed on the Indonesia Stock Exchange. The research sample used is 8 food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling method. The data used is secondary data. The analysis used in this research is multiple linear analysis which is processed using eviews10 program. The results show that leverage and company size variables affect on tax aggrressiveness, while profitability variables have no effect on tax aggressivess. Based on the test of the coefficient of determination (R2) equal to 28,3% of the variable tax aggressiveness can be explained by the variable leverage, profitability, company size while 71,7% are influenced by others variable.
The Influence of Profitability, Company Size and Leverage on Company Value Hidayat, Imam; Wati, Dwi Setia
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p60-71

Abstract

This study aims to explain the significance of the effect of profitability, company size and leverage partially on the value of property companies listed on the IDX. This study took a sample of 10 companies during the research period, namely 2018-2020 using the purposive sampling method with the criteria of sub-food & beverage manufacturing companies listed on the IDX during the 2018-2020 period . Sources of data used in this study is secondary data. Multiple linear regression is a data analysis technique used in this study. After testing, the results obtained that profitability and leverage partially have a significant effect on firm value, while the variable firm size does not affect the value of the company.
Aksi Waspada Stunting Sebagai Upaya Pencegahan Di Wilayah Tigaraksa Kabupaten Tangerang Ahmad, Shieva Nur Azizah Ahmad; Perwithasari, Resi; Hidayat, Imam; Prayogo, Gilang; Santico, Novita; Rosinah, Rosinah; Salsa Bella, Shifa
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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

Abstract

Stunting bisa terjadi sejak dalam kandungan janin dan baru muncul saat anak berusia dua tahun Stunting tidak hanya berdampak pada pertumbuhan fisik saja, namun juga menjadi masalah yang membuat anak lebih rentan terserang penyakit. Tujuan pengabdian masayarakat sebagai upaya pencegahan di wilayah Tigaraksa. Kegiatan ini bertujuan untuk meningkatkan pengetahuan masyarakat dalam mencegah kejadian stunting di wilayah Tigaraksa Kabupaten Tangerang. Kegiatan edukasi dan sosialisasi aksi waspada stunting ini dilaksanakan pada tanggal 27 Agustus 2023 di Kelurahan Tigaraksa dan tanggal 03 September 2023 di Kelurahan Pasir Nangka. Peserta kegiatan berjumlah 20 orang di setiap kelurahan selama 60 menit. Pengetahuan di Kelurahan Tigaraksa sebelum dilakukan edukasi dengan kategori pengetahuan kurang sebesar 13 orang (65 %), pengetahuan baik sebesar 13 responden (65%). Sedangkan hasil pengetahuan setelah dilakukan edukasi sebesar 18 responden (90%), pengetahuan kurang sebesar 2 responden (10%).  Pengetahuan di Kelurahan Pasir Nangka sebelum dilakukan edukasi dengan kategori pengetahuan kurang sebesar 11 orang (65 %), pengetahuan baik sebesar 9 responden (65%). Sedangkan hasil pengetahuan setelah dilakukan edukasi sebesar 17 responden (85%), pengetahuan kurang sebesar 3 responden (15 %). Tenaga kesehatan proaktif melakukan tindakan preventif terkait penyebab stunting dan mencegah stunting pada anak sedini mungkin.
Return of beverage and food companies in Indonesia and its factors Abbas, Dirvi Surya; Hidayat, Imam
Journal of Sustainable Tourism and Entrepreneurship Vol. 1 No. 4 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v1i3.386

Abstract

Purpose: This study aimed to determine the impact on stock returns of food and beverage companies in Indonesia during the period 2013-2018 of instrument finance and systemic risk. Methodology: The sampling technique used purposive sampling. Based on the predetermined criteria, eight companies. Data used secondary data obtained from IDX. The method used is regression analysis logistic panel data. Results: Return on equity & systematic risk affected stock returns. Price earning ratio & debt to equity ratio did not affect stock returns. Limitation: The data used is only for food and beverage companies and does not include manufacturing companies as a whole. Contribution: Investors are expected to analyze the company's condition that will invest their capital; besides using technical analysis, it is also better to use fundamental analysis. Keywords: Instrument finance, Systematic risk, Return
Pengaruh Growth Opportunity, Persistensi Laba, dan Prudence Accounting terhadap Earnings Response Coefficient : Resiko Sistematis sebagai Variabel Pemoderasi Susilawati, Susilawati; Abbas, Dirvi Surya; Hidayat, Imam
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.v9i3.2759

Abstract

This study aims to determine the effect of growth opportunity, earnings persistence, and prudence accounting on earnings response coefficient, with systematic risk as a moderator in manufacturing companies listed on the IDX for the period 2020 - 2024. The research method used is descriptive quantitative with secondary data in the form of sustainability reports and financial reports from 16 companies taken by purposive sampling from a population of 196 companies. The research method used in this analysis is the random effect model. The results of the analysis show that: 1). growth opportunity has a significant positive effect on earnings response coefficient; 2). Earnings persistence has a significant negative effect on earnings response coefficient; 3). Accounting prudence has a significant positive effect on earnings response coefficient; 4). Systematic risk can weaken the effect of growth opportunity and earnings persistence on earnings response coefficient; 5).  Systematic risk can strengthen the effect of prudence accounting on earnings response coefficient.
Co-Authors Abbas, Dirvi Surya Adela Rhiana Novitasari Adelia Eka Resimasari Adityaningsih, Amelia Ahmad Jayanih Ahmad Jayanih Ahmad Mukoffi, Ahmad Ahmad Zaki Mubbarok Ahmad, Shieva Nur Azizah Ahmad Aldi Al Adiat Alen Verlianti Alifah Fauzi Anggi Aprilia Anggun Munifatul Afifah APRIANSYAH SAPUTRA, APRIANSYAH Aprilia Sari, Petty Aprilliani Tri Wiyanti Asri Fitri Annisa Aulia Ayu Nur Fauziah Aura Putri Rahmawati Budi Rohmansyah Cakti Indra Gunawan Carisa Dea Ananda Choirunnisa, Tarisa Adinda Damayanti, Alfina Ayu Daniel Rahandri Daniel Rahandri Daniel Rahandri Dewi Rachmania Dewi, Filla Oktapia Sulistia Dhea Ayu Aprilia Dhea Zatira Djenny Sasmita Dwi Ayu Paradita Dwi Oktaviani Ekasari, Andini Eldi Efriadi Ellyana, Reza Aini Eni Suharti Ersa Amanda Maulida Fani Apriliyani Febrianto, Hendra Galuh Fransiska Destiana Solo Hakim, Mohamad Zulman Hamdani Hamdani . Hamdani Hamdani Hamdani Hamdani Hamdani Hamdani Herdiansyah Herdiansyah Hesti Febriatul Lubnaningtyas Hesty Ervianni Zulaecha Hilda Nur Awaliah Husna Darra Sarra Imas Kismanah Indra Gunawan Siregar Indra Gunawan Siregar Irmadina, Zahra Puji Iwan Setiadi Iyas, Moh Kholilurrahman Izdahara Afrina Januar Eky Pambudi January Eky Pambudi Jayanih, Ahmad Juli Anwar Khalimatussyadiyah, Firda Kharinda Mitha Defitri Khusnul Khotimah Kimsen KIMSEN, KIMSEN Lestari, Widya Ayu Lutvia Istiqomah Magfirli, Arief Khoir Mardiah, Enok Mardiah Maulana, Lusiana Melin Fitryani Moh. Rizki Kurniawan Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mudi Susilo Muhamad Fitri Muhamad Rafly Herdiansyah Muhammad Farhan Genio Srikandi Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nindhy Sellyna Pratiwi Noorkartina Mohamad Novi Sriwahyuni Nurato Nurato, Nurato Nurjaya, Grasiani Saputri Nurul Adibah Nurul Rahmawati Octaviani, Ananta Pasya Ogi Nur Saputra Pambudi, Januar Eky Perwithasari, Resi Pika Yolanda Prawesty, Pika Prayogo, Gilang Purba, Fany Dewi Irma Putri, Ardiana Salsabila Rachmania, Dewi Rahardja, Liana Rahayu Nur Listiyo Ningsih Repi Dwi Putri Riani , Alin Rifska Febriyani Risa Risyani Riska Kartika Sari Rizki Bella Andhika Siregar Rohmansyah, Budi Rosdwiana Putri Dewi Rosinah, Rosinah Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsa Bella, Shifa Samino Hendrianto Santico, Novita Sari Yulyanti Sari, Petty Aprilia Sari, Susiana Nur Fita Seleman Hardi Yahawi Selly Ariyanti Lestari Selvianah, Meidi Septi Ludianah Shafira, Shoumi Shahruddin Mahzan Sigit Budi Santoso sigit budi santoso Siroj Tholibin Siti Nurjanah Sonia Nadia Muslimah Sriyanto Sriyanto Sudarmanto, Eko Suhariyanto Sukiranto, Sukiranto Susilawati, Susilawati Sustari Alamsyah Sutria, Pinka Oktaviani Tasrullah, Tatang Triana Zuhrotun Aulia Triana Zuhrotun Aulia Umi Masruroh Virania Aulia Wati, Dwi Setia Watiyarrahmah Watiyarrahmah Widiyah, Efta Wilda Rasaili Wildan Yusuf, Muhammad Wulan Safitri, Wulan Yani, Sari Putri Yesika Ade Noviyani Yohanes August Goenawan, Yohanes August Yusniar, Vrisca Zulaecha, Hesty Ervianni