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All Journal Jurnal Manajemen dan Organisasi Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia IJEBD (International Journal Of Entrepreneurship And Business Development) Bisma: Jurnal Bisnis dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Contemporary Accounting JIAI (Jurnal Ilmiah Akuntansi Indonesia) Performance : Jurnal Bisnis dan Akuntansi Jurnal Abdi Insani Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia Muhasabatuna: Jurnal Akuntansi Syariah Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat JRABA Journal Middle East and Islamic Studies Media Riset Bisnis Ekonomi Sains dan Terapan eJEBA
Muhammad Miqdad
Fakultas Ekonomi Jurusan Akuntansi, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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PENGARUH ENVIROMENTAL SOCIAL GOVERNANCE (ESG) DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN INFRASTRUKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2019-2020 Noviyanto, Eko Paksi; Wahyuni, Nining Ika; Miqdad, Muhammad
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22283

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh ESG dan CSR terhadap nilai perusahaan pada perusaahan sektor infrastruktur di Bursa Efek Indonesia (BEI) 2019-2022. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dengan bentuk data sekunder. Sumber data yang digunakan dalam penelitian ini bersumber dari perusahaan yang terdaftar di BEI dimana data penelitian ini berasal dari annual report dan sustainability report. Metode pemilihan sampel di penelitian ini menggunakan metode purposive sampling yaitu pemilihan data dengan beberapa kriteria yang sudah ditentukan dan menghasilkan 12 sampel perusahaan infrastruktur selama 4 tahun periode penelitian. Analisis yang digunakan dalam peneilitian ini adalah analisis deskriptif kuantitatif dan regresi linier berganda. Pengujian hipotesis dengan variabel X1 (ESG) terhadap Y (Nilai Perusahaan) yaitu diketahui tingkat singhifikansinya 0,5050,05 dan nilai T hitung 1,672T tabel 2,024, maka  tidak ada pengaruh signifikan niali ESG terhadap Nilai Perusahaan, sedangkan, Pengujian hipotesis dengan variabel X2 (CSR) terhadap Y (Nilai perusahaan) yaitu diketahui tingkat singhifikansinya 0,0450,05 dan nilai T hitung 2.654 T tabel 2,024, maka ada pengaruh signifikan CSR terhadap nilai perusahaan. Hasil hipotesis uji F tersebut ialah nilai f hitung lebih besar dari pada f tabel (3.3943.204) dan nilai signifikansinya lebih kecil dari 0.05 (0.0000.05), hal ini berarti secara simultan terdapat pengaruh signifikan antara ESG dan CSR terhadap nilai perusahaan.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Laili, Najmul; Wahyuni, Nining Ika; Miqdad, Muhammad
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3075

Abstract

The fundamental goal of this research is to investigate the impact of various, debt, and company size play a role in the adoption of earnings management techniques. Companies in the banking sector that were traded on the Indonesia Stock Exchange (IDX) were the primary focus of the study, both in terms of the population and the sample. During the sampling phase, the researchers used a purposive sample strategy. The sample consisted of a total of 32 businesses. Descriptive statistics, tests of classical assumptions, multiple linear regression, analysis of coefficient of determination, F-test, and t-test were all used to compile this report. As can be seen from the data, the profitability variable does not play a significant role in the process of earnings management. Earnings management appears to be influenced by both the leverage variable and the firm's size.
Digitalisasi Pemasaran Hasil Produk Peternakan dan Implementasi Hukumnya (Studi pada UMKM Berkah Taretan Farm, Desa Klungkung Kabupaten Jember, Jawa Timur) Widiyanti, Novi Wulandari; Widiyanti, Ikarini Dani; Miqdad, Muhammad
Jurnal Abdi Masyarakat Indonesia Vol 4 No 5 (2024): JAMSI - September 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1277

Abstract

Pemasaran bagi Usaha Mikro, Kecil, dan Menengah (UMKM) khususnya di sektor peternakan sapi di Indonesia masih merupakan tantangan. Berkah Taretan Farm (BTF) menghadapi keterbatasan akses pasar dan rendahnya kemampuan penggunaan teknologi digital dalam pengelolaan bisnis peternakan. Tujuan pengabdian masyarakat ini adalah untuk meningkatkan pemahaman dan penerapan platform digital untuk optimalisasi pemasaran dan efisiensi operasional di BTF, yang berlokasi di Desa Klungkung, Kabupaten Jember. Metode kegiatan meliputi identifikasi masalah melalui survei awal, pelatihan tentang penggunaan platform digital, dan pengembangan media sosial Instagram sebagai alat pemasaran. Hasil pelaksanaan menunjukkan peningkatan signifikan dalam pemahaman dan penerapan teknologi digital oleh pengelola BTF, serta kemampuan mereka dalam mengelola platform digital secara mandiri. Penerapan media sosial berhasil memperluas jangkauan pasar dan meningkatkan visibilitas produk sapi BTF, mengatasi keterbatasan akses pasar yang sebelumnya ada. Meskipun demikian, masih diperlukan pelatihan lanjutan terkait konten dan aspek hukum digital. Keunggulan hasil pengabdian ini adalah meningkatnya efisiensi operasional dan jangkauan pasar BTF. Secara keseluruhan, pengabdian ini memiliki potensi besar untuk memberdayakan UMKM di sektor peternakan dengan teknologi digital, meningkatkan daya saing, dan memberikan dampak ekonomi yang berkelanjutan di masyarakat.
EFEK TEKNOLOGI, LINGKUNGAN DAN INDIVIDUAL YANG MEMPENGARUHI PENGGUNAAN E-COMMERCE TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Holilullah Holilullah; Muhammad Miqdad; Yosefa Sayekti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6040

Abstract

The type of research used is explanatory research. The sample in this study were owners of SMEs in 31 sub-districts in Jember Regency registered with the Department of Cooperatives and Micro Enterprises in Jember Regency, totaling 134 owners. Data analysis tools are validity test, reliability test, classical assumption test and multiple linear regression analysis, hypothesis test and coefficient of determination test (R2) with the help of SPSS Statistics Version 22. The results of this study are (1) The results of multiple regression testing on Technological Factors on the Use of E-Commerce shows a positive and significant effect. This proves that the higher the Technological Factor, the higher the use of MSME E-Commerce in Jember Regency. (2) The results of multiple regression testing on Environmental Factors on the Use of E-Commerce shows a positive and significant effect. This proves that the higher the environmental factor, the higher the use of MSMEs in E-Commerce in Jember Regency. (3) The results of multiple regression testing on individual factors on the use of e-commerce shows a positive and significant effect. This proves that the higher the Individual Factor, the higher the use of MSME E-Commerce in Jember Regency. (4) The results of multiple regression testing on the use of e-commerce on the performance of SMEs in Jember Regency showed a positive and significant effect. This proves that the higher the use of E-Commerce, the higher the performance of SMEs in Jember Regency Keywords : Effects of Technology, Environment, E-Commerce and Micro, Small and Medium Enterprises (MSMEs)
Modification of Technology Acceptance Model in Regional Development Information System Elsya Herwiyanti; Wahyu Agus Winarno; Muhammad Miqdad
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.6167

Abstract

The aim of this study is to analyze the factors that influence the acceptance of the Regional Development Information System (SIPD) using the Technology Acceptance Model (TAM) theory. Based on the TAM theory, there are two perceptions that influence behavioral intentions in accepting the use of the system, namely perceived of usefulness and perceived ease of use. Design of this research is modified among Technology Acceptance Model 3, Perceived Risk, and Trust as the predictors. The subject of the study are the users of SIPD who are employees of each department in Banyuwangi . The results of this study are expected to indicate the factors that can affect the optimization of SIPD acceptance.
EVALUASI SISTEM PINJAMAN ONLINE SYARIAH: APAKAH PINJOL SESUAI PRINSIP-PRINSIP SYARIAH? Miqdad, Muhammad; Asdar, Syawal Tawakkal; Azzir, Muhammad Fatir Aufa; Al-Faruq, Muhammad Dzaki
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 3 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i3.192

Abstract

This study aims to evaluate the alignment of operational management in sharia-compliant online lending systems with Islamic principles, focusing on efficiency, fairness, and sustainability. The research employs a qualitative descriptive method with a literature review approach, analyzing relevant academic journals, books, and official reports. The study finds that while many online lending platforms adhere to sharia principles such as using qard al-hasan and murabahah contracts, challenges remain regarding transparency, risk management, and long-term sustainability. The research contributes to the theoretical understanding of how sharia principles can be integrated into operational management in fintech. Practically, the findings suggest that sharia-compliant online lending platforms need to improve transparency and risk management strategies. The limitations of this study are due to the use of secondary data, which limits the ability to generalize findings. Further research using mixed-methods approaches and a focus on technological advancements is recommended. Keywords : sharia-compliant, online lending, operational management, fintech.
Analysis Of Factors Affecting Stock Price Movements In The Technology Sector On The Indonesia Stock Exchange Putra, Eko sasongko; Miqdad, Muhammad; Wahyuni, Nining Ika
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The problem raised in this research is multifactoral stock price volatility in the Indonesian technology industry. This research aims to reveal these characteristics in order to provide a comprehensive understanding of changes in share prices. In this way, investors and stakeholders will be able to face the dynamics of the Indonesian technology sector stock market by making more informed and intelligent investment decisions. This research uses multiple regression analysis using a purposive sample of 29 technology-related companies with complete financial reports and IDX registration. Based on research findings, interest rates are the only important variable that influences stock price fluctuations, with a coefficient of determination of 38.9% for the model accuracy percentage.
MENGUNGKAP PENGARUH RISIKO IDIOSINKRATIK: BAGAIMANA UKURAN PERUSAHAAN DAN KINERJA KEUANGAN MEMPENGARUHI HARGA SAHAM Wahyuni, Nining Ika; Qomar, Mukhamad Alan Nurul; Miqdad, Muhammad; Istifadah, Istifadah; Apriono, Markus
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.7081

Abstract

This study explores the mediating role of idiosyncratic risk in the relationship between company size, financial performance, and stock prices in the technology sector listed on the Indonesia Stock Exchange (IDX). Secondary data were gained from the annual financial statements of technology companies conducted IPOs before 2019, excluding firms with negative equity or those under suspension, formed the basis for analysis. Path analysis using SPSS version 27 was employed to examine these relationships. The study found that company size positively and significantly have impacts on stock prices. Financial performance also shows a positive and significant influence on stock prices. Idiosyncratic risk partially mediates the relationship between company size and stock prices. Similarly, idiosyncratic risk mediates the link between financial performance and stock prices, highlighting the unique risks specific to each firm as critical factors influencing stock valuation. The study underscores the dual importance of company size and financial performance in driving stock prices while emphasizing the significant role of idiosyncratic risk in moderating these effects. These findings provide valuable insights for companies, investors, and policymakers to understand stock price fluctuations, particularly in the dynamic and high-risk technology sector. Practical implications include optimizing financial performance and managing firm-specific risks to enhance stock market performance.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Perataan Laba pada Perusahaan Manufaktur di BEI Tria Oktaviasari; Muhammad Miqdad; Rochman Effendi
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7742

Abstract

This research aims to determine the effect of profitability, company size, and leverage on income smoothing. This research used secondary data obtained from the Indonesia Stock Exchange in 2011 to 2015. Methods of data analysis using descriptive statistics, Classical Assumption Test, and Hypothesis Testing consists of Multiple Linear Regression method, F test, t test, and coefficient of determination. The results showed a significant relationship between profitability, company size, and leverage on income smoothing. This result proves that profitability, company size, and leverage able to give effect to the income smoothing. Income smoothing conducted to showed the stability of the company's profit in each period so that will increase the interest of investors to invest.Keywords: Income smoothing, profitability, size of company, Leverage
Performance improvement through internal control, experience and individual rank Wardayati, Siti Maria; Miqdad, Muhammad; Efendi, Husnul Irfan; Arisandy, Frisma Novela
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art4

Abstract

This research was conducted to see and assess the extent to wich employee performance can consistently maintain the quality of health centers that it provides. Moreover, it also aims to examine and analyze the effects of internal control, experience and individual rank factors on the employee performance using multiple regression analysis to test the hypothesis. This study uses simple random sampling method to obtain 37 respondents working at the Health Centers of Jember as the research samples. The data used are primary data obtained from the respondents directly through questioners. The results show that control activities and individual rank have significant effect on the employees performance, whereas control environment, risk assessment, information and communication, supervision, and experience do not significantly affect the employees performance at Health Centers of Jember. The implications of this research show that an increase in control activities and employees competence will improve the performance of the Health Center.
Co-Authors Abd. Mujib Agung Budi Sulistiyo Ahmad Iskandar Rahmansyah Ahmad Roziq Aji Prasetyo Suyono Al-Faruq, Muhammad Dzaki Alwan Sri Kustono Anang Ariful Habib Aprillianto , Bayu Ariful Habib, Anang Arisandy, Frisma Novela Asdar, Syawal Tawakkal Azzir, Muhammad Fatir Aufa Bayu Aprillianto Bunga Maharani Cahyaningati, Retno Choirunnisak, Ananda Febrina Ditio Adi Surya Wijaya Hadi Djunaid, Jamaluddin Efendi, Husnul Irfan Elsya Herwiyanti Gusti Ayu Wulandari Holilullah Holilullah Ika Wahyuni, Nining Ikarini Dani Widiyanti Imansari, Lisa Cahyani Istifadah Istifadah, Istifadah Izzalqurny, Tomy Rizky Laili, Najmul Markus Apriono Mas’ud, Imam Mohammad Imam Farisi Neni Kurnia Nining Ika Wahyuni Novi Wulandari Novi Wulandari Widiyanti Novi Wulandari Widiyanti Noviyanto, Eko Paksi Nurwahidin Nurwahidin Prastiwi Puspa Ningrum Puspitasari, Leny Putra, Eko Sasongko Putri Frisca Kuncorowati Putri, Imamatin Listya Qomar, Mukhamad Alan Nurul Rochman Effendi Siti Maria Wardayati SUKMA ULI NUHA SUGIYONO Sulistyo, Agung Budi Tria Oktaviasari Wahyu Agus Winarno Yosefa Sayekti