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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
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THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND THE BOARD OF COMMISSIONERS ON CSR Widayanti, Leni; Inayati, Nur Isna; Pramono, Hadi; Pratama, Bima Cinintya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11346

Abstract

The research aim to find out how profitability, liquidity, number of board of commissioners, performance of the board of commissioners, and representation of female board of commissioners affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. Some of the tests used are the Brush and Pagan Lagrangian Multiplier, Chow, Hausman, and Hypothesis tests. This research hypothesis test shows a positive influence of profitability on CSR Meanwhile, the liquidity and diversity of the board of commissioners do not influence CSR.
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial sebagai Variabel Moderasi Indra, Abimanyu Nur; Pramono, Hadi; Fakhrudin, Iwan; Santoso, Selamet Eko Budi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.870

Abstract

Company value reflects business performance and prospects in the eyes of investors, but not all companies are able to maintain it amid market dynamics. Internal factors such as company size and profitability, as well as the role of managerial ownership, are key in determining how much the value of a company can grow and be sustainable. The primary objective of this investigation is to demonstrate how the dimensions of a company and its profitability can impact the overall value of a business, with managerial ownership playing a significant role. The research focuses on companies within the non-cyclical consumer sector listed on the Indonesia Stock Exchange between 2021 and 2023. Through the researcher's specified criteria, a sample consisting of 83 data points was selected for analysis. According to the research results, the company's value is greatly impacted by its profitability, rather than its size. Furthermore, when testing with MRA interaction, it was found that managerial ownership can enhance the link between company size and value, but it does not have the same effect on the relationship between profitability and value.
Pengaruh Ukuran Perusahaan, Likuiditas, Konservatisme, Dan Pertumbuhan Laba terhadap Kualitas Laba Puspitasari, Dilla Amalia; Pramono, Hadi; Santoso, Suryo Budi; Kusbandiyah, Ani
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1759

Abstract

The purpose of this study is to determine how firm size, liquidity, conservatism, and earnings growth affect earnings quality as the firm grows. Property and real estate manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021 are the subject of this study. Using purposive sampling method, a sample of 48 companies listed on the Indonesia Stock Exchange was selected. The data was tested with multiple linear regression. This study shows that company age has a positive effect on earnings quality as a control variable, liquidity has a positive effect on earnings quality, conservatism has a negative effect on earnings quality, and company size has a negative effect on earnings quality.
PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH, PROFITABILITAS, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Arafah, Monalisa Dinda; Fakhruddin, Iwan; Pramono, Hadi; Santoso, Selamet Eko Budi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i2.842

Abstract

This research aims to examine the influence of sharia supervisory board characteristics, profitability, company size and audit quality on earnings management. The population in this research is Sharia Commercial Bank (BUS) companies registered with the Financial Services Authority (OJK) in 2016-2022. This research analyzes secondary data which is called quantitative research. The sample in this study was selected using a purposive sampling, and 92 samples were obtained from 14 companies. This research tests the hypothesis using multiple regression analysis. The results of this research indicate that DPS size, cross-member DPS, profitability and audit quality have no influence on earnings management. The number of DPS meetings and company size have a negative effect on earnings management.
PENGARUH FINANCIAL DISTRESS, LEVERAGE DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI: Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Pratama, Aditya; Setyadi, Edi Joko; Pramono, Hadi; Hartikasari, Annisa Ilma
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i3.894

Abstract

The purpose of this study is to analyze and test empirically whether the variables of financial distress, leverage, and profitability can affect accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The data analysis technique used is panel data regression analysis and uses E-Views 12 software. The sample selection was carried out by purposive sampling, with several restrictions. Based on the panel data regression analysis test, it is known that financial distress and leverage have a significant positive effect on accounting conservatism. Meanwhile, accounting conservatism is significantly negatively affected by profitability. This study has limitations because there are problems with the results of normality, autocorrelation, and heteroscedasticity tests which previously used 184 data samples reduced to 84 data samples and limitations on the observation period.
Strategi Peningkatan Kesejahteraan Masyarakat melalui Perkoperasian Azizah, Siti Nur; Pramono, Hadi; Ikhsani, Mastur Mujib
Jurnal Terapan Ekonomi dan Bisnis Vol. 2 No. 2 (2022): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v2i2.5753

Abstract

Sekolah Wirausaha Aisyiyah (SWA) merupakan sekolah yang dipelopori oleh Majelis Ekonomi dan Ketenagakerjaan Pimpinan Pusat Aisyiyah dengan bertujuan untuk peningkatan kesejahteraan masyarakat khususnya untuk kaum perempuan. Salah satu program dari perguruan tinggi yang merupakan Tri Dharma Perguruan Tinggi adalah melakukan pengabdian masyarakat khususnya untuk meningkatkan kesejahteraan masyarakat. Program Ipteks bagi Masyarakat (IbM) dinilai cocok untuk diterapkan dalam Sekolah Wirausaha Aisyiyah (SWA) khususnya yang akan diangkat dalam hal ini adalah perkoperasian. Perkoperasian dianggap penting karena dalam koperasi menerapkan prinsip kekeluargaan serta kesejahteraan bersama. Tujuan program IbM perkoperasian yaitu untuk membangun kesejahteraan masyarakat sesuai dengan prinsip koperasi. Target dari program IbM ini adalah mengedukasi masyarakat guna mengetahui dan mendalami semua hal tentang perkoperasian. Metode yang digunakan dalam program IbM perkoperasian ini adalah dengan sosialisasi, pendidikan serta pelatihan tentang perkoperasian.
The Effect of Sales Growth, Free Cash Flow, Operating Capacity, and Liquidity on Financial Distress Astuti, Widia; Hariyanto, Eko; Pramono, Hadi; Inayati, Nur Isna
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5455

Abstract

Financial distress describes the condition of the company's financial decline before it went bankrupt. This research aims to test the influence of Sales Growth, Free Cash Flow, Operating Capacity, and Liquidity on Financial Distress in state-owned companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is a quantitative study with secondary data obtained from the Indonesian Stock Exchange. The sampling method in this study used a purposive sampling method that produced 43 observation samples at state-owned companies in 2019-2022. Tests in this study used multiple linear regression analysis methods with SPSS as a research test tool. Research results show that Sales Growth and operating capacity do not significantly affect financial distribution. Meanwhile, free cash flow and liquidity significantly positively affect financial distribution.
LIQUID ORGANIC FERTILIZER (LOF) ENTREPRENEURSHIP AS A CREATIVE BUSINESS FOR THE YOUNG GENERATION OF MUHAMMADIYAH: KEWIRAUSAHAAN PUPUK ORGANIK CAIR (POC) SEBAGAI USAHA KREATIF BAGI GENERASI MUDA MUHAMMADIYAH Shofiyani, Anis; Mulyadi P, Agus; Pramono, Hadi; Endratno, Hermin; Haryanto, Totok; Fauzan, Akhmad; Rakhmawati, Fitri
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 8 No. 2 (2025): AGUSTUS: Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

Kegiatan ini bertujuan untuk meningkatkan keterampilan kader Pemuda Muhammadiyah, PCM Patikraja dalam bidang kewirausahaan, khususnya dalam pembuatan Pupuk Organik Cair (POC), pengelolaan keuangan berbasis akuntansi, serta pengemasan dan pemasaran produk. Permasalahan dominan yang dihadapi mitra adalah belum dimilikinya pengetahuan dan ketrampilan mitra tentang pembuatan pupuk organik cair (POC) dari limbah sampah organik, akuntansi sederhana dan pemasaran produk POC. Berdasarkan hal tersebut maka perlu dilakukan transfer teknologi terkait pengolahan limbah sampah organik menjadi POC yang dapat berjalan secara berkelanjutan dan dapat memberikan keuntungan secara ekonomi. Kegiatan ini dilaksanakan melalui pelatihan yang melibatkan teori dan praktik langsung, di mana para peserta diberikan pemahaman tentang proses pembuatan POC yang efektif, pengelolaan keuangan yang transparan dan sesuai standar akuntansi, serta teknik pengemasan dan strategi pemasaran yang tepat guna untuk meningkatkan daya saing produk. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan pada keterampilan peserta, terutama dalam hal pemahaman pembuatan POC yang berkualitas, pengelolaan keuangan yang efisien, dan kemampuan untuk memasarkan produk secara lebih efektif. Penerapan IPTEK dalam kegiatan ini tidak hanya memberikan pengetahuan teknis, tetapi juga memperkuat kapasitas kader dalam menghadapi tantangan kewirausahaan di bidang pertanian dan lingkungan hidup.
Pemberdayaan Kader Aisyiyah Pimpinan Ranting Aisyiyah Kedungwuluh Kidul Kecamatan Patikraja Melalui Pelatihan Budidaya Cacing Tanah: Empowerment of Aisyiyah Cadres, Aisyiyah Branch Leadership, Kedungwuluh Kidul, Patikraja District, Through Earthworm Cultivation Training Purnawanto, Agus Mulyadi; Shofiyani, Anis; Pramono, Hadi
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. 1 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11i1.10100

Abstract

The Aisyiyah Branch Leadership (ABL) of Kedungwuluh Kidul, Patikraja District, is part of the Aisyiyah organization that focuses on women's empowerment. Kedungwuluh Kidul has abundant potential for natural resources, including organic waste from households and agriculture. This waste can be used to cultivate earthworms, which produce high-value products: vermicompost and the worms themselves. However, members of the ABL Kedungwuluh Kidul do not yet have the knowledge and technical skills related to earthworm cultivation and its business processes, so planned educational efforts are needed to optimize local potential. Therefore, through community service activities, the knowledge, abilities, and skills of the Aisyiyah Branch Leadership cadres of Kedungwuluh Kidul, Patikraja District can be improved. Community service activities are carried out through a theoretical approach (lectures), practice (training), and mentoring (evaluation). The training results showed that there was an increase in partners' understanding and skills on the benefits of vermicompost, earthworm cultivation techniques, and business prospects for earthworms and vermicompost, from the initial 70% of participants did not understand and even 30% did not understand, to 65% of participants who understood, many understood, and 35% understood. Not a single participant did not understand.
Profitability of Islamic Banks in Indonesia: Evidence From IC, BOPO, and Islamicity Index Rido, Alvito; Pratama, Bima Cinintya; Pramono, Hadi; Inayati, Nur Isna
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2176

Abstract

This study analyzes the influence of Intellectual Capital, operational efficiency, and the Islamicity Performance Index (IPI) on the profitability of Islamic Commercial Banks in Indonesia during 2021–2024. Using a quantitative approach, this study examined 52 research samples derived from 13 Islamic banks based on annual report data. Intellectual Capital was measured using the iBVAIC model; operational efficiency was proxied by BOPO; Islamicity Performance Index was represented by PSR, ZPR, EDR, and IIR; and profitability was measured using ROA. Panel data regression with a Random Effects model and robust standard errors was employed for data analysis. The findings show that Human Capital and Structural Capital positively affect ROA, while Physical Capital is insignificant. Both operational efficiency and the Islamicity Performance Index have a significant negative effect on profitability. Overall, the findings indicate that the examined variables collectively provide a strong explanatory power for variations in ROA, underscoring the importance of strengthening human resource quality, improving cost efficiency, and optimizing sharia compliance to enhance the sustainable performance of Islamic banking. This study provides both theoretical reinforcement and practical guidance by highlighting the strategic roles of intellectual capital, operational efficiency, and the Islamic Performance Index in supporting the sustainable profitability of Islamic banks.
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