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All Journal Among Makarti Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Kompartemen : Jurnal Ilmiah Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business NISBAH: JURNAL PERBANKAN SYARIAH PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Jurnal EK dan BI Muhammadiyah Riau Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Proceedings Series on Physical & Formal Sciences JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Science and Technology (FJST) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics and Management Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Terapan Ekonomi dan Bisnis (JTEB) IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Hadi Pramono
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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THE ROLE OF SHARIA COMPLIANCE, ISLAMIC CORPORATE GOVERNANCE AND COMPANY SIZE IN PREVENTING INTERNAL FRAUD Desi Novita Sari; Iwan Fakhruddin; Hadi Pramono; Bima Cinintya Pratama
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

This study aims to examine the effect of Sharia Compliance, Islamic Corporate Governance and Company Size on Internal Fraud in sharia banks. Independent variables used are Sharia Compliance with Profit Sharing Ratio (PSR) and Islamic Investment Ratio (IIR) as a proxy, Islamic Corporate Governance (ICG) and Company Size. The dependent variable used is Internal Fraud. The number of research samples in this study were 124 samples from total 15 Islamic banks in Indonesia that were observed during 2012–2021 using a quantitative approach. Determination of the sample obtained by using convenience sampling. This study employs Data Panel Regression with STATA 17 and were analyzed using the Fixed Effects Method. The result of this study indicate that Islamic Investment Ratio (IIR) and Company Size have positive effects on Internal Fraud. Profit Sharing Ratio (PSR) has negative effect on Internal Fraud. While Islamic Corporate Governance (ICG) has no effect on Internal Fraud.
Aplikasi Akuntansi Berbasis PSAK No. 45 Untuk Menciptakan Good Governance Keuangan Masjid Hadi Pramono; Nur Isna Inayati; Feri Wibowo
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v5i3.13256

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK No. 45 pada masjid dan menghasilkan produk sistem akuntansi masjid berdasarkan PSAK No. 45 berbasis software Ms. Excel. Penggunaan software excel ini dikarenakan excel sudah terkenal. Fitur excel mudah dipahami dan fleksibel digunakan sebagai aplikasi akuntansi, mulai dari penjurnalan hingga penyusunan laporan keuangan. Manfaat praktis yang diperoleh dari penelitian ini berupa aplikasi sistem akuntansi yang dapat diterapkan di semua masjid sehingga memudahkan pengurus masjid dalam mengelola masjid sesuai dengan prinsip tata kelola yang baik
Does Institutional Ownership Moderate the Relationship Between the Board of Directors and Risk Disclosure? Dhea Vania Dominique Pijoh; Bima Cinintya Pratama; Hadi Pramono; Ira Hapsari
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.23071

Abstract

The purpose of this study is to dissect the ways in which institutional ownership, the number of years a board has been in operation, and the representation of women on the board each influence the strength of the association between risk disclosure and other parameters. Purposive sampling was utilized to collect data from commercial banks registered with OJK between 2017 and 2021. From 41 different locations, 205 samples were taken. To test their hypothesis, the researchers used a panel data regression model. Several different types of descriptive and inferential statistics tests were utilized in this investigation, including but not limited to likelihood, Breusch-Pagan, and Hausman tests, as well as tests for heteroscedasticity and autocorrelation. We utilize the fixed effect model to analyze the correlation between the variables in Regression Models 1 and 2 based on the results of the aforementioned three preliminary tests for the panel data regression model. According to the data, the presence of female board members has no influence on risk disclosure, but the length of time a board has been in existence and institutional ownership both positively increase risk disclosure. Risk disclosure is linked to board tenure and gender parity, although it is unclear how much of an effect institutional ownership characteristics have on this correlation. The study's goal is to clarify the role that shareholders play on corporate boards. To better use shareholder responsibilities, especially institutional ownership, by companies.
The Role of Managerial Ownership as a Moderation of Financial Performance on Firm Value in the Covid-19 Era Risa Triwardani; Hadi Pramono; Ani Kusbandiyah; Bima Cinintya Pratama
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.22

Abstract

This study aims to examine the effect of financial performance proxied by Return On Assets (ROA) and Return On Equity (ROE) on firm value by disclosing managerial ownership as a moderating variable in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study was obtained using the purposive sampling method for property and real estate companies listed on the Indonesia Stock Exchange during 2019 – 2021. Based on predetermined criteria, a sample of 100 was obtained. The analytical method used is Moderating Regression Analysis (MRA). This study’s results indicate that return on assets and return on equity do not affect firm value. The results also show that managerial ownership strengthens the relationship between return on assets and firm value. Managerial ownership weakens the relationship between return on equity and firm value.
The Influence of Institutional Ownership, Sharia Supervisory Board, Board of Directors, and Company Size on Profitability with Islamic Social Reporting as a Moderating Variable Ilham Nurhabibie; Iwan Fakhruddin; Hadi Pramono; Dwi Winarni
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2224

Abstract

The purpose of this study was to examine the effect of institutional ownership, sharia supervisory board, board of directors, and company size on profitability with Islamic social reporting as a moderating variable. The sample used in this research is Islamic Commercial Banks in 2015-2021 with a total of 96 samples. The data analysis technique used is panel data regression analysis. Analysis of the 3 stages of the test, namely the preliminary test which will determine the model used through the chow test, Breush and pagan lagrangian multiplier test, and Hausman test. Based on the results of the three preliminary tests, this research will use a fixed effect model to examine the relationship between variables. Then the diagnostic tests, namely heteroscedasticity and autocorrelation, are continued with hypothesis testing.
Factors Affecting the Financial Distress Conditions of Property and Real Estate Companies During the Covid-19 Pandemic Period 2019 – 2021 Athila Namira Awandini; Hadi Pramono; Iwan Fakhruddin; Nur Isna Inayati
Indonesian Journal of Business Analytics Vol. 3 No. 1 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i1.2309

Abstract

The purpose of this study is to find out and obtain empirical evidence of the influence of factors represented by liquidity, leverage, cash flow, and sales growth on financial distress conditions in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used was purposive sampling technique in order to obtain a sample of 113 companies that met the criteria. The data analysis technique used is multiple regression. The results of this study indicate that liquidity has a positive effect on financial distress. Meanwhile, leverage has a negative effect on financial distress. Cash flow and sales growth have no effect on financial distress.
The Effect of Profitability on Firm Value Moderated by Dividend Policy (Empirical Study of IDX High Dividend Companies 20 Years 2019-2021) Utari Setia Pratiwi; Hadi Pramono; Novi Dirgantari; Slamet Eko Budi Santoso
Indonesian Journal of Business Analytics Vol. 3 No. 1 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i1.2375

Abstract

This research aims to examine the effect of Profitability on Firm Value with Dividend Policy as a Moderating Variable in 20 High Dividend Companies listed on the Indonesia Stock Exchange in 2019-2021. The method used for sampling in this research is by using a purposive sampling technique, obtained as many as 19 data that meet the sample criteria. The data analysis method used in this research is Moderated Regression Analysis. The results of this research prove that Profitability has no effect on Firm Value. However, the Dividend Policy variable can moderate in this case strengthening the influence of Profitability on Firm Value.
Determinan Kebijakan Utang (Studi Kasus Pada Badan Usaha Milik Negara (Bumn) Di Indonesia Periode 2019-2021) Ainul Faizah Zahroh; Hadi Pramono; Suryo Budi Santoso; Hardiyanto Wibowo
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1105

Abstract

Penelitian ini bertujuan untuk mengkaji bagaimana struktur aset, free cash flow, invesment opportunity set, ukuran perusahaan berpengaruh terhadap kebijakan utang dalam studi kasus di Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan BUMN yang tercatat sebanyak 89 perusahaan selama tahun 2019-2021. Sampel dipilih berdasarkan metode purposive sampling dan didapat sampel 27 perusahaan. Regresi data panel digunakan sebagai teknik analisis data. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif signifikan terhadap kebijakan utang antara struktur aset, FCF dan ukuran perusahaan. Namun, hubungan antara invesment opportunity set dan kebijakan utang tidak dapat dibuktikan dalam penelitian ini.
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Beban Pajak Tangguhan, Free Cash Flow, Profitabilitas dan Kepemilikan Manajerial yang Mempengaruhi Manajemen Laba (Studi Kasus pada Perusahaan Sektor Consumer Non-Cyclicals periode 2019-2021) Wa Mareza Dwi Nugraheni; Hadi Pramono; Ani Kusbandiyah; Nur Isna Inayati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1106

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh perencanaan pajak, aset pajak tangguhan, beban pajak tangguhan, free cash flow, profitabilitas, dan kepemilikan manajerial terhadap manajemen laba pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah semua perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019 hingga 2021. Sample yang digunakan berdasarkan purposive sampling dan diperoleh sampel sebanyak 27 perusahaan. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan ROA berpengaruh negative terhadap manajemen laba, sedangkan asset pajak tangguhan, beban pajak tangguhan serta free cash flow tidak berpengaruh terhadap manajemen laba, kepemilikan manajerial berpengaruh positif terhadap manajemen laba.
The Analysis of Environmental Performance to Moderate The Effect of Financial Performance on Firm Value Eti Yustika Hartono; Hadi Pramono; Edi Joko Setyadi; Annisa Ilma Hartikasari
Journal of Finance and Business Digital Vol. 2 No. 2 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i2.4185

Abstract

This study aims to determine how the impact of the implementation of Financial Performance on Firm Value with Evironmental Performance as a moderating variable. The population of this study is all companies listed on Bursa Efek Indonesia in 2019-2021. The sample has been determined by purposive sampling technique, the predetermined criteria was successful obtained 63 of sample companies listed on Bursa Efek Indonesia and obtained a PROPER rating. Data were analyzed using Moderating Regression Analysis. The result of this research indicated that : 1) ROA has a negative effect on firm value, 2) ROE has a positive effect on firm value, 3) Environmental performance is able to moderate ROA on firm value, 4) Environmental Performance unable to moderate ROE on firm value.
Co-Authors AA Sudharmawan, AA Abdul Rohman Aditya Pratama Agus Mulyadi Purnawanto Agustina, Nanda Ainul Faizah Zahroh Akhmad Fauzan Amir Amir Amir Amir Andra Tiara Syafira Andriano, Ikbar Anggi Puspitasari, Marcela Ani Kusbandiyah Anis Shofiyani Annisa Ilma Hartikasari Arafah, Monalisa Dinda Astian Yosi Meilani Astri Hardirmaningrum Athila Namira Awandini Aziz, Muhammad Minanul Azmi Firtiati Bima Cinintya Pratama Budi Santoso, Suryo Chotimah, Iis Ismatul Desi Novita Sari Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Dian Wulandari Dirgantari, Novi Dwi Winarni Dwi Winarni Edi Joko Setyadi Edy Joko Setyadi, Edy Joko Eka Destiani, Eka Eko Hariyanto Eli Susanti Endar Puspawiningtiyas Enjang Meylani Ernawati Ernawati Erny Rachmawati Eti Yustika Hartono Fachri Ramadhan, Hafidz Fadhilah, Alya Nur Feri Wibowo Fitriati, Azmi Fitrina Hidayati Gustha Priyatna Hamami Alfasani Dewanto Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo Hartikasari, Annisa Ilma Haryanto, Totok Hepy Dwi Aranita Hermin Endratno Herni Justiana Astuti Hijrianti, Zora Lutvya Sabrina Ikbar Andriano Ikhsani, Mastur Mujib Ilham Nurhabibie Inayati, Nur Isna Indra, Abimanyu Nur Ira Hapsari Ira Hapsari Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Khaerunnisa Dwiyanti Kikih Sugiarti Mintaraga Eman Surya Mudjiyanti, Rina Mudjiyanti, Rina Mulyadi P, Agus Neva Widya Romadhan Novi Dirgantari Nur Isna Inayati Nur'aini, Annisa Egi Nurchayati, Sri Pandansari, Tiara Pramurindra, Rezky Prihantoro, Sony Anggun Prismulyantoro, Arif Puspitasari, Dilla Amalia Putri Fitriana, Priska Putri, Francinita Rakhmawati, Fitri Reghita Nabilla Shafira Rido, Alvito Risa Triwardani Rizka Rahayu Utami Rizky Ramdani Santoso, Selamet Eko Budi Setyadi, Edi Joko Siti Nur Azizah Siti Nur Azizah, Siti Siti Nur Azizah, Siti Nur Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Suryo Budi Santoso SURYO Budi Santoso Suyoto Suyoto Tiara Pandansari Tri Yulianto Ugung Dwi Ario Ugung Dwi Aryo Wibowo, Ugung Dwi Aryo Utari Setia Pratiwi Vara, Laetia Devara Chairunisa Vienka Ferenzha Salsabilla Wa Mareza Dwi Nugraheni Widayanti, Leni Widia Astuti Yulianti Nur Fauziah