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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 MOVE: Journal of Community Service and Engagement Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Visi Manajemen (JVM) Optimal: Jurnal Ekonomi dan Manajemen Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) 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

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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

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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

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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).
Effect of Listing Age, Liquidity, Company Size and Leverage on Information Asymmetry Mohamad Zulman Hakim; Kharinda Mitha Defitri; Saleman Hardi Yahawi; Hamdani; Imam Hidayat; Indra Gunawan Siregar
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

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Abstract

The study aims to empirically prove the effect of listing age, firm size, liquidity and leverage on information asymmetry. The population in this study uses the non – cyclical consumer sector. The sampling technique used purposive sampling. Methods of data analysis using Panel Data Regression Analysis. These results indicate that listing age has no effect on information asymmetry, liquidity has no effect on information asymmetry, company size has no negative effect on information asymmetry and leverage has no effect on information asymmetry.
Effect of Financing To Deposit Ratio (FDR), Return On Assets (ROA), and Third Party Fund (TPF) on Mudharabah Financing in Islamic Banking Mohamad Zulman Hakim; Nur Fizriati Ananda; Hesty Erviani Zulaecha; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad
International Journal of Economics, Business and Innovation Research Vol. 2 No. 02 (2023): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

This study aims to determine the effect of Financing to Deposit Ratio, Return On Assets, Third Party Funds on mudharabah financing. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the period 2017-2021. The sampling technique used purposive sampling technique. The results in this study are (1) FDR has an effect on mudharabah financing, (2) ROA has no effect on mudharabah financing, (3) TPF has an effect on mudharabah financing.
PENGARUH COMPETITIVE ADVANTAGE, CAPITAL INTENSITY, RETURN ON ASSET, THIN CAPITALIZATION TERHADAP FIRM VALUE Fina Septa Helennia; Dirvi Surya Abbas; Hamdani Hamdani; Budi Rohmansyah
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 4 (2022): Desember : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i4.432

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Competitive Advantage, Capital Intensity Return On Asset dan Thin Capitalization terhadap Firm Value (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia). Periode waktu penelitian yang digunakan adalah 7 tahun yaitu periode 2015-2021. Populasi penelitian ini meliputi perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2015-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling menggunakan software Eviews versi 10 . Berdasarkan kriteria yang telah ditetapkan diperoleh 40 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa Capital Intensity berpengaruh positif terhadap Firm Value. Competitive Advantage, Return on Assets dan Thin Capitalization tidak memiliki pengaruh terhadap Firm Value. Competitive Advantage, Capital Intensity, Return On Asset dan Thin Capitalization secara bersama-sama berpengaruh terhadap Firm Value.
PENGARUH DEBT MATURITY, DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, EFESIENSI INVESTASI TERHADAP KINERJA KEUANGAN Ilham Dermawan Rusmiati; Dirvi Surya Abbas; Hamdani Hamdani; Dewi Rachmania
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 4 (2022): Desember : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i4.433

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mepengaruhi Kinerja Keuangan. Faktor-faktor tersebut adalah Debt Maturity (STD), Dewan Komisaris (DK), Kepemilikan Institusional (KI) dan Efesiensi Investasi (ROA). Data yang digunakan adalah data sekunder yaitu laporan keuangan tahunan pada Perusahaan Manufaktur Sektor Industri barang konsumsi. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Dengan metode ini, diperoleh 10 perusahaan yang dijadikan sebagai sampel penelitian. Metode analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan eview versi 10.0. Hasil penelitian menunjukkan bahwa Dewan Komisaris, Kepmilikan Institusional dan Efesiensi Investasi tidak berpengaruh terhadap Kinerja Keuangan dan Debt Maturity berpengaruh terhadap Kinerja Keuangan.
PENGARUH LEVERAGE, KINERJA LINGKUNGAN, MEDIA EXPOSURE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE Mudi Susilo; Dirvi Surya Abbas; Imam Hidayat; Hamdani Hamdani
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 4 (2022): Desember : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i4.434

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage, kinerja lingkungan, media exposure dan growth terhadap carbon emission disclosure pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Populasi penelitian ini meliputi seluruh perusahaan di Bursa Efek Indonesia periode 2017-2021 Teknik pengambilan sampel menggunakan teknik purposive sampling Berdasarkan kriteria yang telah ditentukan diperoleh 100 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa leverage dan pertumbuhan tidak berpengaruh terhadap pengungkapan emisi karbon, sedangkan kinerja lingkungan dan paparan media berpengaruh terhadap pengungkapan campuran karbon.
Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia Mohamad Zulman Hakim; Rika Ristianti; Djenni Sasmita; Hamdani Hamdani; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i2.1765

Abstract

This study used 10 Consumer Cyclicals companies listed on the IDX for 2018-2021 using the Purposive Sampling method to test company growth, profitability, company size and dividend payout ratio on earnings variance. Which in the analysis with panel data regression method. The results of this study indicate that company growth has no effect on income smoothing, company size has a negative effect on income smoothing, and the dividend payout ratio has no effect on income smoothing
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 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 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 Tekni Megaster Triana Zuhrotun Aulia Triana Zuhrotun Aulia Triana Zuhrotun Aulia Virania Aulia Yogy Hendarji