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All Journal Jurnal Reviu Akuntansi dan Keuangan SINTEK JURNAL: Jurnal Ilmiah Teknik Mesin Jurnal Manajemen & Keuangan Akuntabel : Jurnal Ekonomi dan Keuangan Balance Vocation Accounting Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dynamic Management Journal International Journal of Management Science and Information Technology (IJMSIT) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Comparative : Ekonomi Dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat Nian Tana Digital Business Journal (DIGIBIS) Management Studies and Business Journal International Journal of Economics, Business and Innovation Research IECON: International Economics and Business Conference Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Mikrad mikrad
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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The The Effect of Proprietorship Managerial and Board of Executive Commissioners on Imperishable Report with Company Size As A Moderation Variable Hustna Dara Sarra; Mikrad Mikrad; Ahmad Ma’ruf Yaman Soleh
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i3.1933

Abstract

The aim of the conducted research is to prove the effect proprietorship managerial (X1), and independent board of commissioners (X2) towards imperishable report through adding company breadth as moderating variable. The population includes issuers indexed LQ45 on the IDX in 2018-2021. The samples obtained amounted to 16 with purposive sampling technique. Data panel regression has been used as the analysis technique to encourage the results of this research. It is concluded that the proprietorship managerial (X1) has no influence towards the imperishable report, while board of executive commissioners (X2) has an influence towards the imperishable report. Furthermore, the breadth of company as additional variable cannot take its role as moderation to encourage proprietorship managerial (X1) towards imperishable report. Meanwhile, the breadth of company strengthens the influence of board of executive commissioners(X2) towards the imperishable report.
CEO Dualism and Corporate Value: A Digital Corporate Governance Perspective Mikrad; Galuh Febrianto, Hendra; Eky Pambudi, Januar
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.33888

Abstract

Research aims: The aim of this research isto test and analyze the influence of CEO dualism on digital governance, General Meeting of Shareholders (GMS) and Cash ETR. Then digital corporate governance, and Cash ETR influence firm value. Design/Methodology/Approach: This research uses a quantitative approach based on associative-causality. As for the data collection techniques used in this research, it is the study of libraries and documentation of secondary data. This study uses path analysis (Path Analysis). Research findings: The results of this study are CEO dualism giving positive and significant influence on digital corporate governance, GMS and Cash ETR. In addition, digital corporate governance and Cash RTR also give positive and meaningful influence to firm value. Theoretical contribution/ Originality: The research provides a theoretical contribution that in discussing agency theory and stewardship theory there is a gap where the interests of managers that are always different in the interest of stakeholders have a gap with the theory of stewardships that wants the existence of managers to take precedence on cohesion, partnership, empowerment and mutual trust. Practitioner/Policy implication: The policy implications obtained in this study are the importance of the government in elevating policies in particular that relate to taxes on companies that already involve management as well as digital transactions as planned by the OECD. Research limitation/Implication: The research has the limitation that companies that go public on the Indonesian stock exchange have not fully implemented digital governance and implemented GMS digitally, so not all consumer goods companies are listed as samples of research.
Kepatuhan Wajib Pajak Dalam Membayar PBB : Studi Kasus di Kelurahan Gembor Tahun 2021 Kota Tangerang Sarra, Hustna Dara; Mikrad, Mikrad
Balance Vocation Accounting Journal Vol 6, No 2 (2022): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i2.7397

Abstract

Penelitian ini untuk mengetahui apa saja yang mempengaruhi kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan (PBB) di kelurahan Gembor tahun 2021. Agar penelitian ini tidak meluas penulis membatasi variabel yang mempengaruhi yaitu pengetahuan, penghasilan dan kesadaran wajib pajak. Penelitian ini menggunakan data primer dengan sampel sebanyak 98 dengan tekhnik probability sampling. Pengumpulan data dengan melakukan wawancara, kuesioner dan studi kepustakaan. Teknik analisis data yang digunakan yaitu regresi linier berganda. Hasil peneitian terlihat bahwa variabel pengetahuan, penghasilan dan kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan (PBB) di kelurahan Gembor tahun 2021. Hasil Penelitian menunjukkan hubungan antara pengetahuan pajak terhadap Kepatuhan wajib pajak mempunyai tingkat hubungan yang cukup kuat yaitu 0,242, hubungan antara penghasilan terhadap Kepatuhan wajib pajak mempunyai tingkat hubungan yang cukup kuat yaitu 0,224 sedangkan hubungan antara Kesadaran Wajib Pajak terhadap Kepatuhan wajib pajak mempunyai tingkat hubungan yang cukup kuat yaitu 0,281. Oleh karena itu semakin baik pengetahuan, penghasilan dan kesadaran warga Gembor maka akan semakin paham dan patuh untuk memenuhi kewajiban pajak yang melekat pada dirinya. Pajak bumi dan bangunan adalah salah satu komponen utama dari pendapatan daerah namun tidak sedikit masyarakat yang tidak melaksanakan kewajibanya untuk membayar pajak bumi dan bangunan. Kendala ini menjadi hambatan secara makro bagi pemerintah daerah untuk memaksimalkan proses pembangunan di berbagai sektor. Hal in terjadi karena masyarakat belum sepenuhnya memiliki pengetahuan dan kesadaran akan pentingnya manfaat membayar pajak.
Keterangan Pelatihan Pembukuan, Pencatatan Dan Pelaporan Keuangan Sederhana Menuju Entrepreneur Modern, Inovatif Dan Unggul Kepada Karang Taruna Januar Eky Pambudi; Hendra Galuh Febrianto; Indra Gunawan Siregar; Basuki Basuki; Mikrad Mikrad; Priyo Susilo
Jurnal Pengabdian Masyarakat Nian Tana Vol. 1 No. 4 (2023): JPMNT : JURNAL PENGABDIAN MASYARAKAT NIAN TANA
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v1i4.113

Abstract

Karang Taruna as a social organization as well as a forum and means for the development of every member of society which grows and develops on the basis of social awareness and responsibility from, by and for the community, especially the young generation in the village/sub-district area, is primarily engaged in the field of social welfare business." Karang Taruna Pasir Jaya is still under the auspices of the Village, so it receives funding every year from the Village government. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. Through this community service activity, it is hoped that the community, especially youth organizations, will understand the concept and meaning of the Cash Book, namely a financial journal containing records of cash receipts and payments, as well as understand the benefits of the Cash Book. This activity is carried out through outreach, training and mentoring to members of the Pasir Jaya Youth Organization. Based on the Community Service activities that have been carried out, there were participants who were able to understand 75% of the material. The result of this service activity is to increase the knowledge of the community, especially youth organizations, about the bookkeeping system, recording daily transactions so that the business carried out can provide the expected profits.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING DI DINAS PERHUBUNGAN KABUPATEN TANGERANG Ayuningtias, Indri; Mikrad
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 6 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i6.12315

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh GayaKepemimpinan Transformasional terhadap Kinerja Pegawaimelalui Kepuasan Kerja sebagai variabel intervening di DinasPerhubungan Kabupaten Tangerang. Pendekatan kuantitatifdigunakan dalam penelitian ini dengan menerapkan StructuralEquation Modeling (SEM) untuk menguji hubungan antarvariabel. Data dikumpulkan melalui survei terhadap 85 pegawai,dan pengujian hipotesis statistik dilakukan untuk mengukurpengaruh masing-masing variabel.Hasil penelitian menunjukkanbahwa Gaya Kepemimpinan Transformasional (X) berpengaruhsignifikan terhadap Kinerja Pegawai (Y) dengan nilai R Squaresebesar 71,2%, nilai t-statistik sebesar 1,991 > 1,98, dan p-valuesebesar 0,023 < 0,05. Selain itu, Gaya KepemimpinanTransformasional (X) juga berpengaruh signifikan terhadapKepuasan Kerja (Z) dengan nilai R Square sebesar 33%, nilai tstatistik sebesar 5,962 > 1,98, dan p-value sebesar 0,000 < 0,05.Selanjutnya, Kepuasan Kerja (Z) berpengaruh signifikan terhadapKinerja Pegawai (Y) dengan nilai R Square sebesar 71,2%, nilai tstatistik sebesar 2,225 > 1,98, dan p-value sebesar 0,012 <0,05.Terakhir, penelitian ini mengkonfirmasi bahwa KepuasanKerja (Z) berperan sebagai variabel intervening yang memperkuathubungan antara Gaya Kepemimpinan Transformasional (X) danKinerja Pegawai (Y), dengan nilai t-statistik sebesar 5,300 > 1,98dan p-value sebesar 0,030 < 0,05. Temuan ini menunjukkan bahwakepemimpinan transformasional yang efektif dapat meningkatkankinerja pegawai baik secara langsung maupun tidak langsungmelalui peningkatan kepuasan kerja. Oleh karena itu, organisasisebaiknya fokus pada penerapan strategi kepemimpinan yangmenciptakan lingkungan kerja yang suportif dan meningkatkankepuasan kerja guna mengoptimalkan kinerja dan mencapaitujuan organisasi.
Comparative Analysis of The Performance of The Composite Stock Price Index (IHSG) With the Indonesian Sharia Stock Index (ISSI) During The Covid-19 Pandemic Mikrad, Mikrad; Budi, Agung; Galuh Febrianto, Hendra
International Journal of Management Science and Information Technology Vol. 3 No. 1 (2023): January - June 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i1.1107

Abstract

The objective of this study is to determine whether there is a difference in performance between the conventional stock index and the Islamic stock index. If the performance is different, what is the magnitude of the difference. This research is important to be done to be used as a reference and also a preference for the community to determine which investment instrument is the right one and will be profitable for them. This type of research is comparative. The method used in this study is a quantitative method with secondary data. Secondary data will be accessed through the official website. Secondary data is then processed so that it can provide the right conclusions. The results of this study indicate that there is no significant difference between the conventional stock index and the Islamic stock index in terms of Sharpe's performance. However, there is a significant difference between the conventional stock index and the Islamic stock index in terms of Treynor and Jensen's performance.
PENGARUH PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP EARNING RESPONSE COEFFICIENT SEKTOR ENERGI TAHUN 2018-2021 Mohamad Zulman Hakim; Neneng Nurlaila; Basuki; Hamdani; Mikrad; Siti Chanifah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i1.895

Abstract

Penelitian ini menggunakan 21 perusahaan enrgi yang terdaftar di BEI 2018-2021 dengan metode Purposive Sampling bertujuan untuk menguji pertumbuhan perusahaan, leverage, profitabilitas terhadap earning response coefficient. Yang di analisis dengan metode regresi data panel. Hasil Penelitian ini menunjukan bahwa pertumbuhan perusahaan tidak berpengaruh terhadap Earning Response Coefficient, Leverage memiliki pengaruh negative terhadap Earning Response Coefficient, dan Profitabilitas tidak memiliki pengaruh Terhadap earning response coefficient.
Pengaruh Leverage, Free Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Sektor Consumer Cyclicals Mohamad Zulman Hakim; Putri Okta Andani; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad; Siti Chanifah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1381

Abstract

Effect of Leverage, Free Cash Flow, and Profitability on Profit Management. Te purpose of this study was to empirically examine the Effect of Leverage, Free Cash Flow, and Profitability on Earning Management using the modified Jones Model. This research uses secondary data on consumer cyclicals companies that are listed on the IDX and generate profits in 2018-2021. The sampling technique used purposive sampling method and obtained as many as 28 companies with an observation period of 4 years. The dat analysis technique used is multiple linear regression analysis. The results of the analysis show that leverage has a positive effect on Earnings Management, but Free Cash Flow has a negative effect on earnings management and Profitability has a negative effect on earnings management.
EFEK DARI ECO-LABEL, GREEN PROMOTION DAN BRAND IMAGE TERHADAP PURCHASE DECISION PADA SUSU GREENFIELDS Ulul Azmi; Mikrad
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7898

Abstract

Nowadays, the aspect of people's decision in buying a product sees its impact on the environment. PT Greenfields in its marketing implements an environmentally friendly packaging system and carries out CSR that is oriented towards environmental empowerment. This study is oriented to examine eco-label, green promotion, and brand image in purchase decisions on Greenfields Milk purchase in Neroktog, Tangerang. This groundwork method is quantitative with a sample of 100 people calculated applying the Lemeshow formula because the population is unknown. The researcher distributed questionnaires to Greenfields Milk consumers, thus finding that the eco-label variable affects purchase decisions. The hypothesis is accepted and the eco-label variable shows a positive and significant effect. Then the green promotion variable does not effect the purchase decision. Then the brand image variable affects purchase decisions. Thus the hypothesis is accepted and this variable shows a positive and significant impact. Simultaneously, the three independent variables influence the dependent variable based on the results of the F test calculation.This finding supports the importance of environmentally friendly attributes for packaged milk products because it can improve consumers in deciding to purchase products
THE INFLUENCE OF MOTIVATION AND COMPETENCE OF HUMAN RESOURCES ON THE PERFORMANCE OF NURSES AT MURNI ASIH TANGERANG HOSPITAL Rosa, Selvia; Mikrad
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7930

Abstract

This study aims to examine the influence of motivation and competence of human resources (HR) on the performance of nurses at Murni Asih Tangerang Hospital. This study used a quantitative method involving 93 respondents who were nurses in Murni Asih Tangerang Hospital using SPSS software version 27. Data analysis was carried out using multiple linear regression. The results of the study partially show that Motivation has a positive and significant influence on nurse performance. The results of the HR Competence research have a positive and significant influence on nurse performance. At the same time, the motivation and competence of human resources together have a significant effect on nurse performance. These results show that increasing motivation and developing human resource competence is an important factor in improving the performance of nurses in hospitals.
Co-Authors Abdul Syukur Agung Budi agung budi Agung Budi Ahmad Ma’ruf Yaman Soleh Alfiani Nugrani Ayuningtias, Indri BASUKI Basuki Basuki BASUKI BASUKI Dede Sunaryo Dewi Rachmania Dewi Rachmania Eky Pambudi, Januar Eri Diniardi Febrianto, Hendra Galuh Fitriana, Amalia Indah Hamdani Hamdani Hesty Erviani Zulaecha Hustna Dara Sarra Hustna Dara Sarra Hustna Dara Sarra Indra Gunawan Siregar Islamic, Fajar Akbar Lena Erdawati Luthfita, Fathiya Melsha Alfisa Wijaya Mohamad Zulman Hakim Mohamad Zulman Hakim Neneng Nurlaila Nur Fizriati Ananda Pambudi, Januar Eky Priyo Susilo Priyo Susilo Putri Okta Andani Reni Anggraeni Rosa, Selvia Sarra, Hustna Sarra, Hustna Dara Siregar, Indra Gunawan Siti Chanifah Siti Chanifah Siti Nurhaliza Siti Rohayati Sri Yanto Sunanto Sunanto Syawaluddin Syawaluddin Tri Endi Ulfa, Anita ULUL AZMI Yoga, Randi Febri