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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 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.
Pengaruh CEO Narcissism, Financial Distress, Company Size, dan Green Accounting terhadap Tax Avoidance Putri, Ardiana Salsabila; Abbas, Dirvi Surya; Imam Hidayat
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.v9i3.2765

Abstract

Taxes are the largest source of revenue in Indonesia, prompting some companies to engage in tax avoidance. This study aims to examine and obtain empirical evidence regarding the influence of CEO narcissism, financial distress, company size, and green accounting on tax avoidance. The research population consists of manufacturing companies from 2019-2023 that are listed on the Indonesia Stock Exchange or the official website of the company being studied. This study uses a quantitative approach with secondary data. The study uses the Eviews 12 application to manage the data. The data collection technique used is purposive sampling with 65 data samples. Additionally, the data analysis technique used is moderation regression analysis with hypothesis testing using the t-test. The research findings conclude as follows: (1) CEO narcissism has a negative impact on tax avoidance, (2) financial distress do not have an impact on tax avoidance, (3) company size does not have an impact on tax avoidance, (4) green accounting does not have an impact on tax avoidance in manufacturing companies
The Effect of Liquidity, Leverage, and Working Capital Turn on Profitability Hidayat, Imam; Dewi, Filla Oktapia Sulistia
APTISI Transactions on Management (ATM) Vol 7 No 1 (2023): ATM (APTISI Transactions on Management: January )
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v7i1.1832

Abstract

The purpose of this research is to analyze the effect of liquidity, leverage, and working capital turnover on profitability in coal mining companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data used in this study is quantitative. The data used is secondary data. The Sampling technique used is purposive sampling, and there were 12 firms with research for four years; this obtained 48 observations. The data analysis method used in this study is Panel data regression analysis using reviews 9. The F test result is an F-statistic of 143.6753 > F Table (2.82) and a Prob (F-statistic) value of 0.000000 < 0.05, which means liquidity, leverage, and working capital turnover have a significant effect on profitability. The results of the liquidity t-test are a t statistic (1.198727) < t table (2.01537) and the value of Prob. 0.2371 > 0.05 means that liquidity has no significant effect on profitability. The results of the t-test leverage t statistic (20.47374) > t table (2.01537) and the value of Prob. 0.0000 > 0.05 means that leverage has a significant effect on profitability. The results of the t-test of working capital turnover t statistic (0.986827) < t table (2.01537) and the value of Prob. 0.3291> 0.05 means that working capital turnover has no significant effect on the profitability of coal mining sub-sector companies listed on the Indonesia Stock Exchange.
The Influence of Determined Tax Load, Tax Planning, and Profitability in Profit Management in The Company Manufacturing The Mining Sector, The Coal Sub Sector Listed on The Indonesia Stock Exchange Year Hidayat, Imam; Sutria, Pinka Oktaviani
APTISI Transactions on Management (ATM) Vol 7 No 1 (2023): ATM (APTISI Transactions on Management: January )
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v7i1.1833

Abstract

This study aims to analyze the effect of deferred tax expense, planning, and profitability on earnings management. The method used in sampling is using a purposive sampling method. The population in this study is manufacturing companies in the mining sector listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on the established criteria, 11 companies have been obtained. This study indicates that the deferred tax expense variable does not affect earnings management; tax planning affects earnings management because profitability affects earnings management. The variables of deferred tax expense, tax planning, and profitability affect earnings management. Profitability has a significant effect on earnings management of manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in the 2018-2020 period. Deferred Tax Expenses, Tax Planning, and Profitability simultaneously affect the profit management of manufacturing companies in the Coal sub-sector Mining sector on the Indonesia Stock Exchange in the 2018-2020 period. Deferred Tax Expenses have no significant effect on earnings management in manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in 2018-2020. Tax planning significantly affects earnings management for manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in the 2018 period 2020.
Pengaruh Ukuran Perusahaan, Mekanisme Bonus dan Kepemilikan Asing Terhadap Transfer Pricing Purba, Fany Dewi Irma; Abbas, Dirvi Surya; Hidayat, Imam
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 1 No. 3 (2024): January
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v1i3.17

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, mekanisme bonus, dan kepemilikan asing terhadap Transfer Pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2015-2020. Populasi penelitian ini meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 20 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa mekanisme bonus berpengaruh negatif signifikan terhadap Transfer Pricing, ukuran perusahaan dan kepemilikan asing tidak memiliki pengaruh signifikan terhadap Transfer Pricing, dan ukuran perusahaan, mekanisme bonus, dan kepemilikan asing secara bersama-sama berpengaruh terhadap Transfer Pricing.
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