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All Journal Jurnal Ekonomi Agregat: Jurnal Ekonomi dan Bisnis The Accounting Journal of Binaniaga Competitive Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) MOVE: Journal of Community Service and Engagement Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Visi Manajemen (JVM) Prosiding Simposium Nasional Multidisiplin (SinaMu) Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Economics, Business and Innovation Research Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa JIMEK
Hamdani Hamdani
Department Of Accounting, Muhammadiyah Tangerang University, Jakarta, Indonesia
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Strategi Bisnis Dalam Menentukan Kinerja Keuangan Perusahaan Properti Di Indonesia Eni Suharti; Dhea Zatira; Hamdani; Yogy Hendarji
Jurnal Ekonomi Vol. 27 No. 3 (2022): November 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i3.1182

Abstract

The purpose of this research is to look at the effects of business risk (DOL), growth strategy (SG) and capital structure (DER) on the performance of manufacturing companies in the property sub-sector listed on the Indonesia Stock Exchange in 2016-2020. This study uses a quantitative approach, with a population of 28 property sub-sector companies that are still listed on the Indonesia Stock Exchange for the period 2016 to 2020 and a sample of 22 companies where the sampling technique uses purposive sampling. The data analysis technique used is panel data regression analysis with the help of the Eviews 9 program. The results show that partially capital structure (DER) has no effect on company performance, business risk variable (DOL) has a positive and significant effect on company performance and for strategy variables growth (SG) partially has a positive and significant effect on company performance. Simultaneously business risk (DOL), growth strategy (SG) and capital structure (DER) have a positive and significant effect on company performance in the 2016-2020 period.
PENGARUH FREE CASH FLOW, LEVERAGE, PROFITABILITAS TERHADAP EARNING MANAGEMENT PADA SEKTOR CONSUMER NON CYCLICALS DI INDONESIA Mohamad Zulman Hakim; Meliana Putri Hamida; Sigit Budi Santoso; Dewi Rachmania; Hamdani Hamdani; Imam Hidayat
Jurnal Visi Manajemen Vol. 9 No. 1 (2023): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v9i1.249

Abstract

Penelitian ini menggunakan 15 perusahaan consumer non cyclicals yang terdaftar di BEI 2019-2021 dengan metode Purposive Sampling bertujuan untuk menguji free cash flow, leverage, profitabilitas terhadap Manajemen Laba. Yang di analisis dengan metode regresi data panel. Hasil Penelitian ini menunjukan bahwa free cash flow memiliki pengaruh negatif terhadap Manajemen Laba, Leverage tidak memiliki pengaruh terhadap Manajemen Laba, dan Profitabilitas tidak memiliki pengaruh Terhadap Manajemen Laba.
KUALITAS LAPORAN KEUANGAN BERBASIS SAK ETAP PADA KOPERASI DI KOTA TANGERANG Triana Zuhrotun Aulia; Hamdani Hamdani
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.374 KB) | DOI: 10.31000/sinamu.v1i0.2160

Abstract

The purpose of this research was to examine the effect of implementing SAK ETAP on the quality of financial reports at cooperatives in Tangerang City . This study distributed 50 questionnaires and only 32 usable questionnaires. Data analysis methods used by this research were partial least square (PLS) with SmartPLS 3.0. The results of this study are implementing SAK ETAP have a positive and significant effect on the quality of financial reports. Implementation SAK ETAP proved to improve the quality of financial reports at cooperative in Tangerang City. SAK ETAP produces information is relevance, faithful representation, comparable, verifiable, timely, and understandable that is useful for users of cooperative financial reports. Keywords : implementing SAK ETAP, quality of financial reports, cooperative reports.
Analisis Tingkat Suku Bunga dan Pendapatan Pegadaian terhadap Penyaluran Pembiayaan Rahn pada PT Pegadaian di Indonesia Fida Arumingtyas; Tekni Megaster; Hamdani Hamdani
Simposium Nasional Mulitidisiplin (SinaMu) Vol 2 (2020): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/sinamu.v2i0.3556

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel tingkat suku bunga dan pendapatan usaha terhadap penyaluran kredit rahn pada PT Pegadaian di Indonesia. Hipotesis diuji dengan menggunakan uji asumsi klasik dan analisis regresi linier berganda (ordinary least square). Data yang digunakan adalah data time series yaitu periode 2014-2019. Berdasarkan analisis parsial tingkat suku bunga (probabilitas t-statistik 0,0000) berpengaruh positif dan signifikan terhadap penyaluran pembiayaan rahn. Dan pendapatan pegadaian (probabilitas t-statistic 0,0000) berpengaruh positif dan signifikan terhadap penyaluran pembiayaan rahn. Secara simultan semua variabel independen berpengaruh terhadap penyaluran pembiayaan rahn PT Pegadaian di Indonesia, dengan koefisien determinasi (R2 adj) 99,5% dan sisanya 0,6% dipengaruhi oleh faktor lain.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Fitri Lim; Hesty Ervianni Zulaecha; Hamdani Hamdani; Sriyanto Sriyanto
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.109

Abstract

The purpose of this article is to analyze the significance of the influence of profitability, liquidity, asset structure and company size on capital structure. This research was conducted at Food and Beverage Companies on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, 8 companies were obtained. The type of data used is secondary data, namely through financial report data published on the website www.idx.co.id. The analytical method used is panel data logical regression analysis. The results of the study show that partially Profitability does not have a negative impact on Capital Structure. Liquidity has a negative impact on Capital Structure. Company Size does not have a negative impact on Capital Structure. Asset Structure does not have a negative impact on Capital Structure. Based on the results of the simultaneous analysis, Profitability, Liquidity, Company Size, and Asset Structure have a positive effect on Capital Structure.
PENGARUH TUNNELING INCENTIVE, MEKANISME BONUS, BEBAN PAJAK DAN LAVERAGE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Hafira Isnain; Dirvi Surya Abbas; Hamdani Hamdani; Budi Rohmansyah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.110

Abstract

The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The population of this study includes all manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique uses the Purposive Sampling technique. Based on the criteria that have been established and obtained by 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that tunneling incentives have no effect, bonus mechanisms have a positive effect, tax burdens do not affect the company's decision to transfer pricing and tunneling incentives,Bonus mechanisms and tax burdens simultaneously have a significant effect on the company's decision to make transfer pricing. Meanwhile, the partial bonus mechanism has a significant effect on the company's decision to transfer pricing.
Pengaruh Return On Asset, Sales Growth, Karakteristik Eksekutif dan Pofitabilitas Terhadap Tax Avoidance Muhammad Ikhlasul; Dirvi Surya Abbas; Hamdani Hamdani; Samino Hendrianto
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.119

Abstract

ABSTRACT The purpose of this study was to determine the effect of Return On Assets, Sales Growth, Executive Characteristics and Profitalities on Tax Avoidance in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 7 years, namely the 2013-2021 period.The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 7 years of the company. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results show that return on assets has a positive effect on tax avoidance, sales growth and executive characteristics have a negative effect on tax avoidance together.
Socialization of Tax Obligations for MSMEs in Sudimara Pinang Village Eni Suharti; Hamdani; Ikhfi Imaniah; Ranti Imaniar
Jurnal Pengabdian Masyarakat Bestari Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v2i12.6259

Abstract

This community service activity has the aim of increasing tax literacy, increasing awareness of taxpayers' tax obligations, helping taxpayers to be able to calculate the amount of tax owed by MSMEs in the Sudimara Pinang sub-district area, Ciledug sub-district, Tangerang city. This socialization was carried out offline in the Sudimara Pinang sub-district hall. . As a result of this activity, the majority of MSME actors still have a low level of tax literacy, resulting in a low level of compliance with their tax obligations.
The Effect of Earning Persistence, Company Size, and Capital Structure on the Earning Response Coefficient Mohamad Zulman Hakim; Virania Aulia; Hamdani Hamdani; Imam Hidayat; Dirvi Surya Abbas; Januar Eky Pambudi
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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

Abstract

The purpose of this study is to determine the effect of earnings persistence, company size, and capital structure on the Earning Response Coefficient in property and real estate sector companies listed on the IDX in 2019 – 2021. In several previous studies regarding the Earning Response Coefficient, it has several limitations, such as a lack of independent variables, using the same independent variables, and so on. So this study uses other variables such as earnings persistence, company size, and capital structure. Sampling in this study using purposive sampling method, which can produce a sample of 17 companies of 82 companies obtained from the results of eliminating the sample criteria. Methods of data analysis using Panel Data Regression Analysis. The results of this study indicate that earnings persistence and firm size have no effect on the Earning Response Coefficient. While the capital structure has a positive influence on the Earning Response Coefficient.
DETERMINANT ISLAMIC SOCIAL REPORTING(ISR) IN COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX 70 (JJI 70): english Mohamad Zulman Hakim; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad; Siti Chanifah; Melsha Alfisa Wijaya
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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

Abstract

This study aims to obtain empirical evidence regarding the effect of company size, profitability, and leverage on Islamic social reporting (ISR). The population in this study uses the Jakarta Islamic Index 70 (JII 70) sector. Sampling technique using Purposive Sampling. Methods of data analysis using Panel Data Regression Analysis. The results of the study show that company size has a negative effect on Islamic Social Reporting (ISR). Profitability (ROA) has no effect on Islamic Social Reporting (ISR), Leverage (DER) has no effect on Islamic Social Reporting (ISR).
Co-Authors Abbas, Dirvi Surya Ahmad Zaki Mubbarok Andi Gunawan Arde Lianti BASUKI Cindi Furwati Daniel Rahandri Dara Bayuningtias Dewi Rachmania Dewi Rachmania Dhea Zatira Dhea Zatira Dhea Zatira Djenni Sasmita Eneng Wiliana Eni Suharti Eni Suharti Erma Wati Febrianto, Hendra Galuh Fida Arumingtyas Fina Septa Helennia Fitri Lim Hafira Isnain Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Ikhfi Imaniah Ilham Dermawan Rusmiati Imam Hidayat Indra Gunawan Siregar Januar Eky Pambudi Kharinda Mitha Defitri Khorida AR Lea Amanda Sari Meliana Putri Hamida Melsha Alfisa Wijaya Mikrad mikrad Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mudi Susilo Muhammad Ikhlasul Mutiara Wiedyaningtias Neneng Nurlaila Nining Purnaningsih Nur Fizriati Ananda Nurmaliza Oktaviani Putri Okta Andani Ranti Imaniar Rika Ristianti Rohmansyah, Budi RR. Ella Evrita Hestiandari Saleman Hardi Yahawi Samino Hedrianto Samino Hendrianto Seleman Hardi Yahawi Sigit Budi Santoso Siti Chanifah Siti Chanifah Siti Chanifah Sriyanto Sriyanto Sustari Alamsyah Tekni Megaster Triana Zuhrotun Aulia Triana Zuhrotun Aulia Triana Zuhrotun Aulia Virania Aulia Yogy Hendarji