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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 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 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
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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The Effect of Company Growth, Company Size, Dividend Policy, and Capital Structure on The Value of Companies in Manufacturing Companies Listed on The Indonesia Stock Exchange for The Period of 2020-2023 Fransiska Destiana Solo; Mukoffi, Ahmad; Hidayat, Imam
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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

Abstract

Using secondary data from annual financial reports and Price to Book Value (PBV) as a measure of firm value, this study examines how firm size, business growth, dividend policy, and capital structure affect the value of manufacturing businesses listed on the IDX between 2020 and 2023. The results of the multiple linear regression analysis of this study indicate that firm growth has no significant impact on its value. On the contrary, the scale of the company significantly increases its value. The study's findings yield a number of important conclusions. First, the company's expansion does not have much effect on the value of manufacturing companies listed on the IDX. Second, it is clear that the size of a company affects its value, with larger companies often having higher values. Furthermore, there is no clear impact of the dividend policy on the company's valuation, which suggests that investors are more concerned with other considerations.
CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA Hakim, Mohamad Zulman; Imam Hidayat; Januar Eky Pambudi; Aura Putri Rahmawati; Hesti Febriatul Lubnaningtyas; Eldi Efriadi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.270

Abstract

This study seeks to provide empirical evidence of the impact of the Fraud Hexagon on fraudulent reports, with the Audit Committee serving as a moderating variable. The research focuses on companies in the property and real estate sectors listed on the Indonesia Stock Exchange 2020-2022 period. The object of this study is to examine the relationship between the elements of the fraud hexagon and financial statement fraud while considering the influence of the audit committee. This study employs regression analysis with MRA (modified regression analysis) for the purpose of data analysis. The findings of this study indicate that financial target, financial stability, external pressure, CEO education, nature of industry, CEO picture, audit opinion, and effective monitoring do not exert any influence on the likelihood of dishonest financial reporting. Simultaneously, alterations in leadership and political affiliations have an influence on deceitful financial statements within the property and real estate industries. Meanwhile, the audit committee can oversee the inadequate supervision of fraudulent financial reporting.
HOW DOES THE AUDIT COMMITTEE DETECT FRAUD? Eko Sudarmanto; Imam Hidayat; Hakim, Mohamad Zulman; Adela Rhiana Novitasari; Anggun Munifatul Afifah; Pika Yolanda
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.325

Abstract

Financial statement fraud is a mismatch between the application of accounting principles and the preparation of financial reports with the aim of deceiving users of financial statements. This research aims to analyze the influence of the Fraud Hexagon on financial statement fraud. There are 10 variables used, namely Financial Target, Financial Stability, External Pressure, ineffective monitoring, nature of industry, collusion, change in director, change in auditor, frequent number of CEO's picture, and political connections. Financial statement fraud is measured using the Beneish M-Score Model. The sample in this research is infrastructure sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022 with the number of samples used being 29 companies. Data analysis in this study used panel data regression analysis and MRA. The results of this research show that financial stability, collusion, frequent number of ceo' pictures have a negative influence on financial statement fraud. Nature of industry and change in director have a positive influence on financial statement fraud. Meanwhile, financial targets, external pressure, ineffective monitoring, change in auditors, and political connections have no influence on the potential for fraudulent financial statements. In terms of moderating the audit committee, this variable shows that financial stability, collusion, change in directors and frequent number of CEO's pictures are capable of moderate. Meanwhile, financial targets, external pressure, ineffective monitoring, nature of industry, change in auditors and political connections are not able to moderate financial report fraud.
Financial Resource Development Strategy at the Food Barn of Gondowangi Village, Wagir District, Malang Regency Nurjaya, Grasiani Saputri; Cakti Indra Gunawan; Imam Hidayat
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

The purpose of this research is to identify strategies for developing financial resources in the Food Barn of Gondowangi Village, Wagir District, Malang Regency. This study employed a qualitative method with data collection techniques including interviews, observations, and documentation. Data were analyzed descriptively using a SWOT approach. The results show that strategies implemented to enhance financial resources include capital management through Village Fund Budgeting (ADD), utilization of human resources (HR) for financial report preparation, transparent and comprehensive financial reporting, and revenue enhancement strategies through cooperation with grocery stores and rice milling services. The findings highlight the importance of transparent financial reporting, HR capacity building, and business diversification of BUMDes to strengthen village food security.
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.
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 Ananda, Carisa Dea Anggi Aprilia Anggun Munifatul Afifah Aprilia Sari, Petty Asri Fitri Annisa Aulia Ayu Nur Fauziah Aura Putri Rahmawati Awaliah, Hilda Nur Budi Rohmansyah Cakti Indra Gunawan 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 Herdiansyah Herdiansyah Hesti Febriatul Lubnaningtyas Hesty Ervianni Zulaecha 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 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 Novi Sriwahyuni Nurato Nurato, Nurato Nurjaya, Grasiani Saputri Nurul Adibah Nurul Rahmawati 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 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 Siregar, Rizki Bella Andhika 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, Umi 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