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Saminem
Universitas Darma Persada
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALISIS PERBANDINGAN FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN NASABAH DALAM MEMILIH KPR KONVENSIONAL ATAU KPR SYARIAH Saminem
Jurnal Manajemen Bisnis Krisnadwipayana Vol 6 No 1 (2018): Jurnal Manajemen Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

The purpose of the study is to examine the factors influencing the customer to choose home financing in East Jakarta. Then compare if there are any significant differences between the driving factors influencing the customer in selecting conventional home financing or Islamic home financing. Distributing questionnaires were carried out on respondents to collect the primary data. This data were processed by using Statistical product and Service Solution (SPSS) 20.0 for windows. The indicators were using are the level of awareness, the knowledge of the product, marketing strategy, the perception toward the product, product features, and the service quality. In the analysis using means compare independent sample t-test and discriminant analysis. The finding revealed that there were no significant differences between the driving factor groups of conventional home financing and Islamic home financing. However, in terms of means value there were differences between the two groups. The result showed that the level of awareness of customers in selecting Islamic home financing is higher than conventional home financing (13,56>12.98). Moreover, the knowledge of the product of customers who selecting Islamic home financing is better than conventional home financing (16,08>15,76). While in terms of marketing strategy, the perception toward the product, product features, and the service quality of conventional home financing is superior compare to Islamic home financing.
Moderating Effect of Company Size on the Relationship between Tax Planning, Deferred Tax Expenses and Earnings Management Saminem Saminem; Agustina Indriani; Reko Saprianto; Novi Dwi Haryati
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.147-159

Abstract

ABSTRACTThis study aims to explore whether tax planning and deferredtax expenses influence earnings management, with companysize acting as a moderating variable. The research samplewas selected through purposive sampling, consisting of 16annual reports from food and beverage companies listed onthe Indonesia Stock Exchange (IDX) for the period 2018-2022.The analysis was conducted using regression and quantitativemethods. The results show that deferred tax expenses havea positive and significant effect on earnings management,whereas tax planning has a significant negative effect. Moreover,company size moderates the relationship between tax planningand earnings management. However, company size does notmoderate the relationship between deferred tax expenses andearnings management. Therefore, these findings contribute tothe literature by demonstrating that company size moderates theimpact of tax planning on earnings management in the food andbeverage industry and has important implications for investorsin the Indonesian market. Additionally, the study highlights thatlarger companies tend to develop better tax planning strategies,which in turn enhances transparency and accountability.
The Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value: Managerial Ownership as Moderating Variable Saminem; Eka Widiati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v2i2.149

Abstract

Company value plays a critical role in the company's performance because an increase in company value indicates an increase in company performance. The purpose of this research is to determine the impact of intellectual capital and corporate social responsibility on firm value, with managerial ownership serving as a moderating variable. In this study, firm value was calculated using the Tobin's Q method and secondary data obtained from the IDX website. The research sample included 30 LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2020, chosen using a purposive sampling method. Multiple linear regression and moderated regression analysis were used to analyze the data, which was processed using SPSS 26 software. According to the findings of this study, intellectual capital has an impact on firm value. Meanwhile, corporate social responsibility has no effect on the company's value. Furthermore, the findings of this study show that managerial ownership can moderate the relationship between intellectual capital and firm value but cannot moderate the relationship between corporate social responsibility and company value. Based on the findings of this study, company executives should be able to maximize the value of VAIC in order to create the greatest value space between the three components of intellectual capital, namely human capital, structural capital, and capital employed. Keywords: Firm Value, Intellectual Capital, Corporate Social Responsibility, Managerial Ownership
Co-Authors A. Indriani Abda Abda Atik Isniawati Derry Wanta E.N. Handayani Eka Widiati Endang Tri Pujiastuti Indriani, Agustina Irma Citarayani Jombrik TPR Mardjaningrat, Radina Melani Quintania Novi Dwi Haryati Nur Syamsiah R. Saprianto Reko Saprianto Sirait, Hermin Sitti Marwa Kharie Sri Ari Wahyuningsih Sukardi Sukardi