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All Journal KEUNIS Measurement : Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi ABDIMAS SILIWANGI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Jurnal Abdi Panca Marga Islamic Accounting and Finance Review eCo-Fin Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) JUMAD Journal Management, Accounting, & Digital Business Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Relasi : Jurnal Ekonomi International Journal of Community Service Implementation Jurnal Ekonomi, Manajemen, Akuntansi
Ahmad Iskandar Rahmansyah
Universitas Panca Marga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Audit Committee, Board, and Audit Report Lag Rahmansyah, Ahmad Iskandar; Wardayati, Siti Maria; Miqdad, Muhammad
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.101 KB) | DOI: 10.30741/wiga.v11i1.577

Abstract

Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.
Audit Committee, Board, and Audit Report Lag Ahmad Iskandar Rahmansyah; Siti Maria Wardayati; Muhammad Miqdad
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.577

Abstract

Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.
Pengaruh Return On Assets dan Debt To Equity Terhadap Return Saham Degan Inflasi Sebagai Pemoderasi Umi Rahma Dhany; Ahmad Iskandar Rahmansyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.1110

Abstract

Financial performance is one of the easiest ways to choose stock investments in a company. This is done so that the goal of investors to get the desired profit in the form of stock returns can be realized. Several previous studies were inconsistent in revealing the effect of financial performance on stock returns. So the purpose of this study is to determine the effect of financial performance with stock returns, which is then added to inflation as a moderating variable of the relationship. The independent variable consists of return on assets and debt to equity ratio, while the dependent variable is stock return. The population of this research is 30 Sharia stock issuers who are members of the Jakarta Islamic Index during the COVID-19 pandemic, namely 2020-2021. The sample of this research is 24 syariha stock issuers who are members of the Jakarta Islamic Index for 2 periods, namely 2020-2021. Data in the form of financial statements obtained from the IDX official website, then analyzed using the SMARTPLS 3 application for validity testing, reliability testing, analyzing the coefficient of determination, and hypothesis testing. The results showed that return on assets had no significant effect on stock returns. Likewise, the debt to equity ratio does not show any significant effect on stock returns. Furthermore, it is known that inflation is not a moderating variable of the effect of return on assets and debt to equity on stock returns.
Pelatihan sistem akuntansi dan manajemen pesanan digital pada usaha mikro kecil menengah bidang konveksi di Probolinggo Ahmad Iskandar Rahmansyah; Alief Muhammad; Joni Hendra; Abdul Basit; Siti Masluha; Dani Hari Tuggal Prasetiyo
Abdimas Siliwangi Vol 5, No 3 (2022): Oktober 2022
Publisher : IKIP SILIWANGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/as.v5i3.12311

Abstract

Sistem akuntansi dan monitoring secara manual memakan lebih banyak waktu dan tenaga dibanding dengan menggunakan sistem informasi dan teknologi saat ini. Karena memakan banyak waktu dan tenaga sehingga perkembangan dan penghasilannya pun tidak dapat maksimal. Hal ini masih terjadi pada Usaha Mikro Kecil dan Menengah (UMKM), salah satunya adalah UMKM penjahit yang ada di Probolinggo. Sistem pesanan pada jasa jahit busana dan baju saat ini masih menggunakan sistem manual. Yaitu dengan datang langsung ke penjahit untuk pengukuran dan menghubungi penjahit untuk menanyakan progress yang telah dijalankan hingga selesai. Selain itu dari pihak penjahit saat ini hanya melakukan pencatatan pesanan melalui buku cacatan saja. Kedua sistem manual tersebut memiliki banyak kekurangan. Sehingga tujuan dari pengabdian ini adalah memberikan teknologi aplikasi sistem informasi yang membantu dalam sistem pemesanan dan pencatatan secara digital. waktu pengerjaan juga jadi lebih mudah dan cepat. Tidak hanya mitra, pelanggan pun juga senang dengan adanya sistem informasi monitoring pesanan yang dapat memberitahu pelanggan tentang informasi proses pesanannya. Sehingga kontrol pesanan dapat dilakukan oleh pelanggan juga dan jika sudah selesai pelanggan langsung datang untuk mengambil pesanannya tanpa harus menanyakan kembali tentang proses pesanannya.
The Effect of Non Perfoming Financing and Financing to Deposit Ratio On Return On Assets Ahmad Iskandar Rahmansyah; Nasya Salsabila Balqis; Yekti Rahajeng; M. Syarif Hidayatullah Elmas; Siti Masluha
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 2 (2022): July 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i2.849

Abstract

Credit and liquidity risk analysis is one of the way to view the health of a bank, especially the development of Islamic bank in Indonesia. Some of previous studies examined the effect of credit risk and liquidity on the profitability of Islamic banks, but the results were not consistent. Therefore, this study uses credit risk (Non Performing Financing) and liquidity risk (Financing to Deposit Ratio) as variables that affect the profitability (Return on Assets) of Islamic banks. The sample of this study is 4 Commercial Banks of Islamic Exchange that listed on the Indonesian stock exchange during the 2014-2018 period. The research data is the annual report of bank which is obtained from the Indonesian Stock Exchange website and the data is processed by using multiple regression models. The result of this study indicates that Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) have a negative effect on Return on Assets (ROA).
PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM DENGAN IPO SEBAGAI VARIABEL MODERATING Khusnik Hudzafidah; Ahmad Iskandar Rahmansyah; Umi Rahma Dhany; Judi Suharsono
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1163

Abstract

Penelitian ini merupakan pengembangan dari penelitian terdahulu tentang pengaruh Return On Asset (ROA) dan Return On Equity (ROE) terhadap harga saham. Pengembangan penelitian dilakukan dengan cara menambahkan variabel Initial Public Offering (IPO) sebagai variabel moderating. Objek penelitian berupa data dari laporan keuangan tahunan emiten farmasi selama periode 2016 – 2021. Data tersebut kemudian dianalisis menggunakan aplikasi SmartPLS 4.0.8.8. Berdasarkan hasil uji hipotesis diketahui bahwa ROE tidak berpengaruh terhadap harga saham, sedangkan ROE berpengaruh terhadap harga saham. Selanjutnya, IPO mampu memdoserasi pengaruh ROA dan ROE terhadap harga saham..
The Effect of Profitability on Social Responsibility (CSR) in Indonesia: Environmental Performance as a Moderator Khusnik Hudzafidah; Umi Rahma Dhany; Ahmad Iskandar Rahmansyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.974

Abstract

This article analyzes the effect of return on assets (ROA) and return on equity (ROE) on social responsibility disclosure with environmental performance as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). The type of research used is quantitative by using smart PLS as statistical analysis. The sample in this study were issuers in the food and beverage sub-sector for the 2016-2020 period with a total of 11 companies using a purposive sampling method. The results of the study prove that there is a positive relationship between ROA and CSR disclosure, while return on equity has no significant effect on CSR disclosure. The environmental performance variable as a whole does not moderate CSR disclosure but has a positive effect on the dependent variable
Pengaruh Gaya Kepemimpinan, Kompetensi Karyawan Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT. Perkebunan Nusantara XI PG Gending Kabupaten Probolinggo Andre Dwi Handoko; Mohammad Iskak Elly; Ahmad Iskandar Rahmansyah
PAKETHEMAT Vol 1 No 2 (2023): JUMAD: April 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v1i2.1379

Abstract

Penelitian ini bermaksud untuk mencari tahu dampak gaya memimpin, kompetensi pekerja serta lingkungan kerja pada kinerja pekerja. Ragam penelitian yang dipakai didalam penelitian ini ialah penelitian kuantitatif yang melihat hubungan (dampak) sebab akibat (kausal), dengan variabel gaya memimpin (X1), kompetensi pekerja (X2), serta lingkungan kerja (X3) pada kinerja pekerja (Y). Populasinya ialah pekerja tetap dengan sampel sebanyak 52 responden serta pengambilan sampel mengenakan probability sampling teknik simple random sampling. Sumber data yang dipakai didalam penelitian ini berasal dari data utama serta pendukung. Data dihimpun mengenakan angket serta dikelola dengan desain pengamatan data berupa uji validitas convergent, uji validitas discriminant, uji reliabilitas, R-Square (R2), Q-Square (Q2) serta uji hipotesis. Perolehan penelitian ini menampakkan jika gaya memimpin, kompetensi pekerja, serta lingkungan kerja berdampak signifikan pada kinerja pekerja di PT Nusantara XI PG Gending Kabupaten Probolinggo
KINERJA KEUANGAN, CORPORATE SOCIAL RESPONSIBILITY, DAN PERAN EARNINGS PER SHARE Ahmad Iskandar Rahmansyah; Umi Rahma Dhany
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5682

Abstract

In the contemporary business era, Corporate Social Responsibility (CSR) has evolved into a profound and far-reaching phenomenon. Businesses are no longer solely evaluated from a profitability perspective, but also in terms of their consideration of the social and environmental impacts of their operations. This phenomenon has raised crucial questions about how a company's financial performance affects its commitment to CSR. This research aims to investigate the relationship between a company's financial performance, measured through Return on Assets (ROA), Current Ratio (CR), Turnover Receivable (TR), and Debt-to-Equity Ratio (DER), and its commitment to CSR. Furthermore, it introduces Earnings Per Share (EPS) as a moderator and mediator in the influence of each financial performance metric on CSR. This study employs a quantitative research approach, gathering data from company annual reports obtained from the official IDX website. Data analysis is conducted using the SmartPLS 3 application. The results of the analysis reveal that ROA has a significant positive impact on CSR, with EPS acting as a mediator, while CR, TR, and DER do not significantly influence CSR.
Kepemilikan Manajerial sebagai Moderasi Pengaruh Kinerja Keuangan terhadap Financial Distress di Indonesia Rahmansyah, Ahmad Iskandar; Hudzafidah, Khusnik; Bahri, Mohammad Saiful
RELASI : JURNAL EKONOMI Vol 20 No 2 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i2.1110

Abstract

One of the main problems influencing Indonesian corporate sustainability is financial distress. The moderating effect of managerial ownership on the impact of financial performance—more especially, liquidity ratios (cash ratio), solvency ratios (DER), and profitability ratios (ROI)—on financial distress is investigated in this paper. Data from 32 food-related companies listed on the Indonesia Stock Exchange (IDX) spanning 2020 to 2023 is used in the study. Analyzed using SmartPLS, which combines inner and outer model assessments to ascertain validity, dependability, and variable influence, Higher profitability and solvency ratios clearly help to lower financial stress; managerial ownership and liquidity have no direct bearing on this regard. Furthermore, managerial ownership indicates that higher managerial ownership reduces financial instability when solvency rises, so improving the relationship between solvency and financial distress. Managerial ownership does not, however, help to moderate the effects of liquidity and profitability on financial distress. These results underline the need of managerial ownership in improving corporate resilience against financial distress.
Co-Authors Abd Haris, Abd Abdul Basit Abdul Basit Alief Muhammad Amani, Tatik Andre Dwi Handoko Bahri, Mohammad Saiful Cahyono, Davit Dani Hari Tunggal Prasetiyo Dhany, Umi Rahma Dwi Iryaning Handayani Fitriana, Laila Ghalda, Hisbinnisa Hasna Aulia Hadiyanto, Mohammad Haris, R Abdul Hartawan Abdillah Hendra, Joni Hermanto Hidayati, Febtri Darma Hidayatullah, A. Hisbinnisa Hasna Aulia Ghalda Hudzafidah, Khusnik Iskak Elly Joni Hendra Judi Suharsono Junaidi Junaidi Khusnik Hudzafidah Khusnik Hudzafidah Krisnawati, Titin M. Syarif Hidayatullah Elmas Mas Ahmad Baihaqi Mauliddiansari, Ayu Tista Mohammad Iskak Elly Mohammad Ridwan Muhammad Miqdad Muhammad Nabil Murni, Cahyasari Kartika Nasya Salsabila Balqis Pramana, Zalfa' Nur Auliya Putri Prasetiyo, Dani Hari Tuggal Putra, Yahya Adhani Rahman Wiyono, Agung Abdul Rohmad Fauzi Siti Maria Wardayati Siti Masluha Suharsono, Judi Titik Musriati Widayanto, Aries Budi Widianita, Nadia Putri Wilamsari, Feni Yekti Rahajeng