Articles
<![CDATA[PENGARUH INTELLECTUAL CAPITAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Sultan Sultan]]>;
<![CDATA[Zikra Supri]]>
<![CDATA[ Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 11 No 1 (2021): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/assets.v1i1.21413
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh intellectual capital yang diproksikan melalui capital employed (VACA), human capital (VAHU), structural capital (STVA)dan kebijakan dividen terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh melalui situs BEI. Populasi pada penelitian ini adalah perusahaan LQ-45 yang terdaftar di BEI periode 2014-2018 yang berjumlah 225 perusahaan.Teknik pengambilan sampelyang digunakan adalah purposive sampling, sehingga diperoleh sampel sejumlah 160 perusahaan. Penelitian ini menggunakan regresi linier untuk menganalisis data dan jalur analisis untuk mengetahui pengaruh mediasi.Hasil penelitian menunjukkan bahwa (1) VACA, VAHU dan STVA tidak berpengaruh terhadap nilai perusahaan. (2) Kebijakan dividen berpengaruh terhadap nilai perusahaan. (3) Kinerja keuangan tidak memediasi hubungan antara VACA ,VAHU, STVA dan Kebijakan dividen terhadap nilai perusahaan.]]>
<![CDATA[PENGARUH KONEKSI POLITIK, INTENSITAS ASET TETAP, KOMISARIS INDEPENDEN, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Sahrir Sahrir]]>;
<![CDATA[Sofyan Syamsuddin]]>;
<![CDATA[Sultan Sultan]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v5i1.3517
<![CDATA[Tax avoidance is a business that is conducted legally by the company by utilizing existing loopholes in the tax regulations with the aim of minimizing or even avoiding tax payments. This research aimed to know and analyze the effect of political connections, fixed assets intensity, independent commissioners, profitability and leverage to tax avoidance. The method used is quantitative, where the data used is secondary data formed as financial statements of banking sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample determination used purposive sampling, so obtained financial statements that meet the research criteria of 172 observations. The data analysis technique used multiple linier regression analysis. The research result showed that political connections, fixed assets intensity, profitability and leverage affected to the tax avoidance. While independent commissioners is not affected to the tax avoidance]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN REPUTASI PERUSAHAAN SEBAGAI PEMODERASI ]]>
<![CDATA[RIYANTI]]>;
<![CDATA[ZIKRA SUPRI]]>;
<![CDATA[SULTAN]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 5 No 02 (2021): Vol 05 No 2 (2021): Accountia Journal Volume 5 No 2 Oktober 2021 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v5i02.584
<![CDATA[This aim of this research is to analyze the effect of corporate social responsibility disclosure on financial performance with the company's reputation as the moderating variable. The population of this research consisted of 20 state-owned companies (BUMN) listed in the Indonesia Stock Exchange (IDX). This sample was selected using purposive sampling technique consisting of 16 companies with observation years, i.e. 2015-2020. The data were analyzed using Moderated Regression Analysis (MRA).The results showed that disclosure of corporate social responsibility had an effect on financial performance and company reputation was able to moderate the relationship between disclosure of corporate social responsibility and financial performance.]]>
<![CDATA[HUBUNGAN UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DENGAN FINANCIAL DISTRESS ]]>
<![CDATA[Sofyan Syamsuddin]]>;
<![CDATA[Riyanti Riyanti]]>;
<![CDATA[Sultan Sultan]]>;
<![CDATA[Zikra Supri]]>;
<![CDATA[Sahrir Sahrir]]>
<![CDATA[ Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 1 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957 ]]>
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DOI: 10.55122/jabisi.v4i1.742
<![CDATA[Penelitian ini menyelidiki hubungan antara financial leverage, ukuran perusahaan dengan financial distress. Berbagai penelitian telah dilakukan, namun belum memberikan kesimpulan yang dapat dijadikan acuan dalam dunia bisnis serta dapat memberikan informasi kepada calon investor mengenai kondisi perusahaan. Di sisi lain, utang merupakan bagian integral dari operasi perusahaan. Teknik pengambilan sampel penelitian ini yaitu teknik purposive sampling dengan menggunakan sampel 44 perusahaan industri yang terdapat di Bursa Efek Indonesia tahun 2018-2022, hasil penelitian menemukan bahwa financial leverage mempengaruhi financial distress. Penelitian ini juga memberikan informasi bahwa ukuran perusahaan tidak berhubungan dengan financial distress meskipun rasio ukuran perusahaan juga mempengaruhi rasio hutang perusahaan. Peningkatan utang lebih memengaruhi kesulitan keuangan daripada peningkatan ukuran perusahaan.]]>
<![CDATA[Analisis laporan arus kas daerah dalam Manilai Fundamental Fiskal ]]>
<![CDATA[Tariza Tariza]]>;
<![CDATA[A. Dahri AP]]>;
<![CDATA[Sultan Sultan]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v6i2.1202
<![CDATA[This study aims to determine regional fiscal fundamentals by analyzing the cash flow reports of the Luwu Regency Government for the 2017-2021 fiscal year. The research method used is the method of data description and exposition. The description method is used to describe the cash flow of Luwu Regency government activities, while the exposition method is used to analyze cash flow reports for the 2017-2021 fiscal year. The data collection technique uses literature study, namely secondary data in the form of financial reports for the 2017-2021 fiscal year. The results showed that the net cash flow of operating activities had a positive balance, as well as the net cash flow of investing activities and net cash flow of financing activities with a negative balance. This indicated that the Fiscal Fundamentals of the Luwu Regency government had good cash financial performance.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA ]]>
<![CDATA[Muh. Ispa Baharuddin]]>;
<![CDATA[Junaidi Junaidi]]>;
<![CDATA[Sultan Sultan]]>
<![CDATA[ I-Finance Journal Vol 9 No 1 (2023): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v9i1.15853
<![CDATA[The purpose of this study is to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and samples used include BRI Syariah Bank, BNI Syariah, Muamalat Bank and BCA Syariah Bank. The results showed that not all Islamic Banks which include BRIS, BM, BNIS, and BBCAS disclose ISR in a formative manner. Only Bank BRI Syariah and Bank Muamalat disclosed ISR informatively in the period 2018-2021. Bank BCA Syariah did not disclose ISR formatively for the period 2018 - 2021. Meanwhile, Bank BNI Syariah only disclosed its ISR informatively for the 2020 and 2021 periods, while the 2018 and 2019 periods were not disclosed informatively. The conclusion shows that informative ISR disclosures are only made by Bank BRI Syariah and Bank Muamalat.]]>
<![CDATA[PENINGKATAN SISTEM PENGELOLAAN KEUANGAN DAN PEMASARAN DIGITAL PADA UMKM CHALODO SIBALI RESOE ]]>
<![CDATA[Zikra Supri]]>;
<![CDATA[Sahrir Sahrir]]>;
<![CDATA[Rahmad Solling Hamid]]>;
<![CDATA[Sultan Sultan]]>;
<![CDATA[Riyanti Riyanti]]>
<![CDATA[ Jurnal Abdi Insani Vol 10 No 4 (2023): Jurnal Abdi Insani ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/abdiinsani.v10i4.1148
<![CDATA[Digital transformation is one of the main factors in the development and sustainability of Micro, Small and Medium Enterprises (MSMEs). The existence of Law (UU) No. 11 of 2020 concerning Job Creation is a form of government support that is also related to MSME digitization efforts. However, this effort is still not fully carried out by MSMEs on the grounds that they still have obstacles or problems in its implementation. . The partner in this service is the Chalodo Sibali Resoe MSME which produces processed chocolate products. The urgency of the implementation of this service is related to solving the problems faced by partners, including the need for financial system applications, increasing knowledge and taxation capabilities and digital marketing. The purpose of community service activities in general is to provide solutions to partners related to the problems faced in the form of programs and outputs that can later be utilized by the community / partners. The solutions provided include making financial management system applications and implementing socialization and training in taxation and digital marketing. Through this service activity, partners can increase knowledge about taxation and digital marketing, as well as the availability of simple financial reports that are in accordance with the activities and types of business of the partners.]]>
<![CDATA[Financial behavior of the millenial generation: financial literacy, financial intelligence, financial inclusion ]]>
<![CDATA[Harun Alrasyid]]>;
<![CDATA[Sultan]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024 ]]>
Publisher : <![CDATA[Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v7i1.15-22
<![CDATA[The millennial generation has become a hot discussion issue in society and is currently the main focus, because it shows substantial influence in the era of globalization. In financial management, the millennial generation faces very difficult challenges caused by lifestyle and a lack of in-depth understanding of financial aspects. This research aims to determine the influence of financial literacy, financial intelligence and financial inclusion on the financial behavior of the millennial generation. This research is quantitative research using primary data. The population in this study is the millennial generation of Palopo city aged 24 to 39 years. Those who filled out the research questionnaire were used as a sample of 70 people. The data collection technique uses a questionnaire distributed online from October to December 2023. The data collection method uses a saturated sampling method. The analysis method used is multiple linear analysis with the help of SPSS version 26 software. The research results show that partially using the t test it is concluded that financial literacy, financial intelligence and financial inclusion have a positive and significant effect on financial behavior. Simultaneously there is an influence of financial literacy, financial intelligence and financial inclusion on the financial behavior of the millennial generation in Palopo City.]]>
<![CDATA[The Role of Islamic Banks' Financial Performance on Corporate Social Responsibility (CSR) ]]>
<![CDATA[Nurdyanzah, Muh]]>;
<![CDATA[Junaidi, Junaidi]]>;
<![CDATA[Sultan, Sultan]]>
<![CDATA[ JESI (Jurnal Ekonomi Syariah Indonesia) Vol 13, No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Alma Ata ]]>
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DOI: 10.21927/jesi.2023.13(1).14-23
<![CDATA[This study aims to obtain empirical evidence of factors that can affect the CSR performance of the Islamic social reporting (ISR) index of Islamic banks, which then interact with moderating variables. The method used is a quantitative method with multiple regression techniques and moderated regression analysis used to analyze the data. The factor used is Islamic social reporting, and the moderating variable is financial performance contained in the annual reports of several Islamic banks in Indonesia. From 2012 to 2021, the population of this study is Indonesian Islamic Commercial Banks (BUS). The sample obtained based on the sample selection criteria is only four Islamic commercial banks with a total of only 40 observations, indicating that the sample is still relatively small and the resulting value is relatively low to explain the company's financial performance. The time series method is used to process the data. The result show ROA and ROE can moderate and strengthen the impact of ISR on firm performance, ISR has a favorable and considerable impact on the financial performance of Islamic banks. The added value of the company is supported theoretically and empirically by this study. For this research to be used as a reference to explain phenomena with existing theories, the hypotheses made are stated descriptively and then accompanied by a Sharia perspective.]]>
<![CDATA[Efek Moderasi Deviden Dalam Pengaruh Earning Per Share Terhadap Harga Saham ]]>
<![CDATA[Riyanti Riyanti]]>;
<![CDATA[Sultan Sultan]]>;
<![CDATA[Sahrir Sahrir]]>;
<![CDATA[Sofyan Syamsuddin]]>
<![CDATA[ FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v1i1.15328
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Earning Per Share terhadap Harga Saham dengan Dividen Sebagai Variabel Pemoderasi. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling yaitu laporan keuangan dan laporan kronologis harga saham selama lima tahun terakhir (2017-2021) pada perusahaan makanan dan minuman yang telah dipilah berdasarkan kriteria tertentu yang tercantum pada Bursa Efek Indonesia. Penelitian ini diuji dengan menggunakan Analisis Regresi Berganda, Berdasarkan analisis data yang digunakan diperoleh hasil Variabel Earning Per Share (EPS) berpengaruh signifikan positif terhadap harga saham perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia , sedangkan Dividen tidak mampu memoderasi hubungan Earning Per Share (EPS) terhadap Harga Saham.]]>
