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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Riset Mahasiswa Manajemen (JRMM) Syntax Idea Jurnal Ilmiah Akuntansi Peradaban Humanism : Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Dimas Emha Amir Fikri Anas
Universitas PGRI Kanjuruhan Malang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Edukasi Perencanaan Keuangan Rumah Tangga Pada Ibu-Ibu PKK Di Desa Jatimulyo Kota Malang Susmita Dian Indiraswari; Dian Indiraswari; Dimas Emha Amir Fikri Anas
Humanism : Jurnal Pengabdian Masyarakat Vol 2, No 2 (2021): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v2i2.8980

Abstract

Perencanaan keuangan rumah tangga tidak sesederhana seperti yang dibayangkan dibandingkan dengan mengelola keuangan perusahaan. Keuangan rumah tangga merupakan dasar dari suatu konsep perencanaan keuangan yang bersifat luas, dikarenakan dalam pengelolaan keuangan rumah tangga dibutuhkan tidak sekedar intuisi tetapi juga perlu edukasi yang memadai. Perencanaan keuangan rumah tangga yang kurang matang akan berdampak terhadap suatu tatan social pada tingkat dasar. Seorang ibu rumah tangga khususnya sering disebut sebagai pengelola keuangan utama, akan tetapi setiap ibu rumah tangga memiliki latar belakang pendidikan yang berbeda-beda. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk memberikan edukasi seputar perencanaan keuangan rumah tangga khususnya kepada ibu rumah tangga melalui kegiatan PKK (Pemberdayaan Kesejahteraan Keluarga). Hasil pengabdian masyarakat menunjukkan ibu ibu rumah tangga khususnya menunjukkan antusiasme yang sangat tinggi terlihat dari banyaknya pertanyaan yang diajukan dan diskusi seputar pengalaman dalam perencanaan keuangan rumah tangga yang selama ini sudah dilakukan. Konsep dalam membuat suatu perencanaan keuangan rumah tangga secara sederhana dapat dengan mudah diaplikasikan oleh ibu ibu rumah tangga tersebut.Kata Kunci: Perencanaan, Keuangna Rumah Tangga
PENGARUH KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, KUALITAS AUDIT DAN JUMLAH KOMITE AUDIT TERHADAP TAX AVOIDANCE Febriyanti Mody Kusumatuti; Dimas Emha Amir Fikri Anas
Jurnal Riset Mahasiswa Manajemen Vol. 10 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrmm.v8i1.7166

Abstract

Tax avoidance merupakan jalur yang ditempuh oleh wajib pajak untuk menghindar dari pembayaran pajak secara legal dengan melakukan pengurangan total pajak yang terutang tanpa melewati batas undang-undang perpajakan, atau dengan memanfaatkan celah regulasi. Hal tersebut dapat menyebabkan penerimaan negara dari sektor pajak menjadi berkurang bahkan tidak mencapai target yang telah ditentukan. Penelitian ini bertujuan untuk mengetahui pengaruh karakter eksekutif, ukuran perusahaan, kualitas audit dan jumlah komite audit terhadap tax avoidance. Populasi pada penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh 13 perusahaan dengan periode penelitian selama 5 tahun sehingga diperoleh 65 unit sampel dalam penelitian ini. Melalui analisis regresi berganda, hasil penelitian menunjukkan bahwa karakter eksekutif dan kualitas audit berpengaruh positif terhadap tax avoidance, tetapi ukuran perusahaan dan jumlah komite audit tidak berpengaruh terhadap tax avoidance.
UKURAN PERUSAHAAN MEMODERASI KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN: (Studi Kasus Pada Perusahaan Penghasil Bahan Baku di Bursa Efek Indonesia (BEI) Tahun 2017-2021) Ari Faisania; Ati Retna Sari; Dimas Emha Amir Fikri Anas
Jurnal Riset Mahasiswa Manajemen Vol. 11 No. 1 (2023): April
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrmm.v11i1.8921

Abstract

Penelitian ini diharapkan dapat memutuskan dan menguraikan dampak kinerja keuangan terhadap nilai perusahaan yang dimoderasi oleh ukuran perusahaan dalam perusahaan penghasil bahan baku di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Populasi yang digunakan dalam penelitian ini adalah perusahaan penghasil bahan baku yang tercatat di BEI. Sembilan perusahaan dimasukkan dalam sampel, yang diamati selama lima tahun, dari 2017 hingga 2021. Strategi pengambilan sampel purposive sampling digunakan untuk memilih sampel untuk penelitian ini. Contoh teknik penjaminan yang digunakan dalam penelitian ini adalah dengan memanfaatkan partial least squares (PLS). Konsekuensi dari penelitian ini menunjukkan bahwa likuiditas, leverage, dan kebijakan dividen tidak dapat mempengaruhi nilai perusahaan. Nilai perusahaan secara signifikan dipengaruhi oleh profitabilitas. Ukuran perusahaan dapat memoderasi profitabilitas pada nilai perusahaan. Ukuran perusahaan tidak berpengaruh pada likuiditas, leverage, atau kebijakan dividen.
PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO AKTIVITAS DAN RASIO PASAR TERHADAP RETURN SAHAM SEBELUM DAN SELAMA PANDEMI COVID-19 Anggreni Shinta Djapalata; Sulistyo Sulistyo; Dimas Emha Amir Fikri Anas
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.37695

Abstract

This study aims to examine the effect of liquidity, profitability, activity and market ratios on stock returns in the period before and during the pandemic at 17 food and beverage companies on the Indonesian Stock Exchange during the 2019-2021 period which were selected using a porpusive sampling technique. Using a descriptive quantitative approach, the data is taken from the financial reports available on the official website of the Indonesia Stock Exchange, www.idx.co.id. Investment gallery at PGRI Kanjuruhan Malang University. The data were then analyzed using multiple linear regression techniques. The results of this study show that before and during the pandemic, it is evident from the results of the study that liquidity ratios, profitability, activity and the market in general affect stock returns. However, partially, the liquidity ratio has no effect on stock returns before and during the pandemic, the profitability ratio has an effect on stock returns before and during the pandemic, the activity ratio has no effect on stock returns before the pandemic, but has an influence on stock returns. in the pre-pandemic period, and market ratios had no effect on stock returns before and during the pandemic
Peminatan Mahasiswa Pembelajaran Kewirausahaan dengan Metode Kelas dan Metode Langsung Doni Wirshandono Yogivaria; Dimas Emha Amir Fikri Anas
Syntax Idea 200-208
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v6i1.2926

Abstract

Entrepreneurship is one of the important competencies that need to be owned by students, especially students in the field of economics and business. Entrepreneurship can help students to develop creativity, innovation, and entrepreneurial skills. There are two commonly used entrepreneurship learning methods, namely classroom method and hands-on method. The purpose of this study is to understand students' interest in entrepreneurship learning with class method and direct method. This research uses a qualitative method with a phenomenological approach. The population of this research is students who take entrepreneurship courses in universities in Indonesia. The sample of this research is 10 students who were selected by purposive sampling. The data collection technique used in this research is in-depth interviews. The data analysis technique used in this research is thematic analysis. The results showed that students' interest in entrepreneurship learning with the direct method is higher than the class method. This is due to several factors, namely direct methods provide a more real learning experience for students, direct methods are more interactive and fun for students and direct methods are more in accordance with the learning style of students who are more action-oriented.
Hubungan Arus Kas Pada Return Saham Di Mediasi Persistensi Laba Dimas Emha Amir Fikri Anas
Jurnal Riset Mahasiswa Akuntansi Vol. 9 No. 2 (2021): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v9i2.6098

Abstract

Return saham merupakan keuntungan yang akan diperoleh investor dari investasi yang ditanamkan pada perusahaan. Penelitian ini bertujuan untuk menguji hubungan antara arus kas dan return saham dalam memediasi persistensi laba. Studi kasus perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pengambilan sampel adalah purposive sampling. Sampel perusahaan sebanyak 20 perusahaan. Metode analis data menggunakan jalur analis. Hasil penelitian menunjukkan arus kas berpengaruh positif dan signifikan terhadap return saham. Kecenderungan laba berpengaruh positif signifikan terhadap return saham. Arus kas mempengaruhi persistensi laba. Arus kas mempengaruhi pengembalian saham dalam mediasi persistensi laba. Persistensi laba merupakan informasi yang dibutuhkan oleh investor untuk menambah investasinya atau menarik kembali investasinya dari perusahaan.
Peran Ukuran Bank dalam Memoderasi Kinerja Keuangan Terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Syariah di Indonesia Tahun 2019-2023 Muhammad Kevin Alfianto; Dimas Emha Amir Fikri Anas; Ati Retna Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6642

Abstract

This study provides an analysis of the role of financial performance in the profit-sharing rate of mudharabah deposits at Islamic Commercial Banks in Indonesia by measuring financial performance through Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), and Return on Assets (ROA). Additionally, the study evaluates the role of Bank Size as a moderating variable in these relationships. Using a quantitative approach, the study involved 8 Islamic Commercial Banks as samples during the 2019–2023 period. Data analysis was conducted using the Moderated Regression Analysis method to examine the direct effects of independent variables and the moderating effect of Bank Size. The findings reveal that BOPO does not have a significant impact on the profit-sharing rate of mudharabah deposits. However, NPF and ROA were found to significantly affect the profit-sharing rate. Furthermore, Bank Size was proven unable to moderate the relationship between BOPO, NPF, and ROA with the profit-sharing rate of mudharabah deposits.
Pengaruh Transparansi, Akuntabilitas, dan Responsivitas Dana Desa Terhadap Pemerintahan Desa: Studi Kasus di Kecamatan Ngunut Ferlian Aca; Anwar Made; Dimas Emha Amir Fikri Anas
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8993

Abstract

This resears aims to analyze the influence of transparency, accountability, and responsiveness of village funds on the performance of village governance. The main theory used in this research is Stewardship Theory, which states the existence of local administration as one of the trusted institutions in accordance with its obligations and functions. The research method employes is a quantitative approach using data collection thechniques through questionnaires filled out by village heads, village secretaries, treasurers, and heads of service sections. The collected data is numerical and is processed using the Smart PLS application. The results of this study show that transparency and accountability have a significant effect on the performance of village governance, while responsiveness does not have an effect on the performance of village governance.
Pengaruh DPK, Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Ijarah Terhadap Kinerja Keuangan dengan NPF Sebagai Variabel Moderasi Pada Bank Umum Syariah Galuh Andini Novarina; Dimas Emha Amir Fikri Anas; Mochamad Fariz Irianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9688

Abstract

This study aims to analyze the effect of Third Party Funds (DPK), Mudharabah Financing, Musyarakah, Murabahah, and Ijarah on the financial performance of Indonesian Islamic banks, using Non-Performing Financing (NPF) as a moderating variable. This study employs a quantitative approach using secondary data obtained from the fourth-quarter financial reports of Indonesian Islamic banks for the period 2021–2023. The sampling technique used is purposive sampling, and the data is analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study indicate that Musyarakah and Murabahah financing influence financial performance measured by Return on Assets (ROA), while TFD, Mudharabah, Ijarah, and NPF do not influence financial performance measured by Return on Assets (ROA). However, NPF can moderate the relationship between DPK, Musyarakah, and Murabahah financing and financial performance, but does not moderate Mudhrabah and Ijarah financing. This study highlights the importance of managing credit risk in enhancing the effectiveness of financing schemes in Islamic banking. This study also confirms that not all types of Islamic financing contracts contribute equally to financial performance, and their impact may depend on the bank's ability to prevent financing risks through effective NPF control. This study contributes to the understanding of how certain financing mechanisms, when moderated by credit risk indicators, can affect the profitability and financial sustainability of Islamic banks in Indonesia. This study suggests that Islamic banks should strengthen their risk management frameworks, particularly in monitoring NPF, and focus on optimizing Musyarakah and Murabahah financing to improve financial outcomes.
Co-Authors Anggreni Shinta Djapalata Anwar Made Ari Faisania Ati Retna Sari Dian Indiraswari Febriyanti Mody Kusumatuti Ferlian Aca Galuh Andini Novarina Indiraswari, Susmita Dian Mochamad Fariz Irianto Muhammad Kevin Alfianto Sulistyo Sulistyo Yogivaria, Doni Wirshandono