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All Journal Among Makarti Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan 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 Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Mantik Journal of Contemporary Accounting 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 International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceedings Series on Physical & Formal Sciences JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Formosa Journal of Science and Technology (FJST) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat 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 Jurnal Ekonomi, Manajemen, Akuntansi Innovation Business Management and Accounting Journal
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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 Anis Shofiyani; Agus Mulyadi P; Hadi Pramono; Hermin Endratno; Totok Haryanto; Akhmad Fauzan; Fitri Rakhmawati
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol 8 No 2 (2025): AGUSTUS: Jurnal Pengabdian Masyarakat Bumi Rafflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v8i2.8319

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.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER NON CYCLICALS PERIODE 2021-2024 Sharla Aurellia Beryl; Hadi Pramono; Bima Cinintya Pratama; Ira Hapsari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3823

Abstract

Introduction: This research aims to determine the impact of Financial Performance variables on Company Value with Managerial Ownership as a Moderating Variable in Consumer Non – Cyclicals Companies for the 2021-2024 Period. Methods: This study used secondary data from annual financial reports in a quantitative manner. The sample was chosen via purposeful sampling, yielding 178 observations. Using Stata software, multiple linear regression and Moderated Regression Analysis (MRA) were used to examine the data. Results: Previous study has not comprehensively tested the combination of Financial Performance, Company Value, and Managerial Ownership as moderating variables. The study's findings demonstrate that firm value is significantly impacted by financial performance as determined by ROA and ROE. The relationship between business value and financial performance does not depend of managerial ownership. Conclusion: Financial performance measured using ROA and ROE has a positive and significant impact on firm value. However managerial ownership cannot moderate this relationship, investors focus more on a company’s financial performance than managerial ownership structure when assessing a companySugesstion: This study suggests that Non-Cyclical Consumer companies prioritize improving financial performance to optimize ROA and ROE, as they have been shown to significantly impact firm value, while managerail ownership has not been able to strengthe this relationship. Future research is recommended to expand the observation period or add other variables to provide comprehensive results. Keywords: Financial Perfomance, Firm Value, Managerial Ownership
Strategi Peningkatan Kesejahteraan Masyarakat melalui Perkoperasian Siti Nur Azizah; Hadi Pramono; Mastur Mujib Ikhsani
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.
Pengaruh Struktur Modal, Profitabilitas, dan Likuiditas terhadap Nilai Perusahaan dengan Variabel Moderasi Asset Turnover Ratio Mukhamad Asrul Nafi'; Suryo Budi Santoso; Hadi Pramono; Tiara Pandansari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8879

Abstract

This study aims to examine the influence of capital structure, profitability, and liquidity on firm value, with the asset turnover ratio serving as a moderating variable. The study population consists of companies listed on the Jakarta Islamic Index (JII) for the 2021–2025 period. A quantitative approach was employed using purposive sampling; based on specific criteria, a final dataset of 138 observations was obtained. Data analysis was conducted using SPSS version 27 software via multiple linear regression. The results demonstrate that capital structure and liquidity do not influence firm value. Furthermore, the asset turnover ratio does not moderate the relationship of capital structure, profitability, or liquidity with firm value. However, profitability was found to influence firm value. This study focuses on the Jakarta Islamic Index, an area that has received limited attention from researchers. The findings indicate that the management of Sharia-compliant companies needs to prioritize effective profitability enhancement as a strategic measure to strengthen firm value. Additionally, this study is expected to provide conceptual insights for investors and future researchers regarding the valuation patterns of companies listed on the Jakarta Islamic Index.
The effect of ESG on firm value through cost of debt: The moderating role of independent assurance Hanafi, Muhammad Lutfi; Pramono, Hadi; Fakhruddin, Iwan; Pramurindra, Rezky
Journal of Contemporary Accounting Volume 8 Issue 2, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss2.art7

Abstract

This study examines the association between ESG disclosure and firm value among energy sector companies listed on the Indonesia Stock Exchange over 2019 to 2023, using 226 firm year observations, with Cost of Debt as a mediator and Independent Assurance as a moderator. Panel regression was processed using EViews and Stata, with models estimated using the Fixed Effect Model with White diagonal standard errors for consistency, supplemented by bootstrapped confidence intervals for the mediation test. Results show ESG disclosure is positively associated with Cost of Debt, contrary to expectations, while Cost of Debt is negatively associated with firm value and ESG disclosure is positively associated with firm value. Cost of Debt significantly mediates this relationship, with direct and indirect pathways running in opposite directions, indicating competitive mediation. Independent Assurance does not significantly moderate the ESG and Cost of Debt relationship. Firm size and the pandemic period are included as controls.
Pengaruh Struktur Modal Dan Leverage Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Consumer Non Cyclicals Periode 2021-2024 Nisfi Laeli Soimah; Hadi Pramono; Sri Wahyuni; Ira Hapsari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19049

Abstract

Companies listed on the Indonesia Stock Exchange in the Consumer Non-Cyclicals subsector (food and beverage) from 2021 to 2024 will be the focus of this research, which tries to determine the effect of capital structure, leverage, and profitability on company value. Using a purposive sampling technique, this research draws from a pool of 326 observations drawn from financial reports as secondary data. Partially Least Squares (PLS) was used to analyse the data. Firm value and profitability are positively and significantly affected by capital structure, according to the study. Leverage boosts profits significantly but has little effect on the value of the company. The value of a company is positively and significantly affected by its profitability. Additionally, profitability mediates the impact of leverage on firm value overall and partly mediates the influence of capital structure on firm value.
PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TERHADAP PERGANTIAN AUDITOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Gustha Priyatna; Hadi Pramono
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 13 No. 2 (2015): KOMPARTEMEN, Vol 13 No 2, September 2015
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i2.1769

Abstract

This research aimed at examining the impact of financial distress, management switching, company growth and audit opinion toward auditor switching. Financial distress was measured by dummy, if a company had more than 100% DER ratio, it would be given 1 point and one with less than 100% DER ratio would given 0 point. Company growth was measured by using company selling. Audit opinion was measured by using dummy, if client company received unqualifed opinion report with explanatory language, qualifed opinion report, adverse opinion report and disclaimer of opinion report would be given 1 point and company with unqualifed opinion report would be given 0 point. The sample of this research was manufacturing company listed in Indonesian busary effect in 2011-2013. For taking the data, the researcher apllied purposive sampling which result 69 companies. The analysis method used was logistic regression. The hypothesis result showed that financial distress and management switching didn’t give any positive effects toward the auditor switching. While the company growth and audit opinion didn’t give any negative effects toward auditor switching.Keywords: auditor switching, financial distress, management switching, company growth, audit opinion.
PENGARUH PERGANTIAN MANAJEMEN, TIPE KAP, OPINI AUDITOR, KESULITAN KEUANGAN PERUSAHAAN, PERSENTASE PERUBAHAN ROA DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK Kikih Sugiarti; Hadi Pramono
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 14 No. 2 (2016): KOMPARTEMEN, Vol 14 No 2, September 2016
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v14i2.1777

Abstract

The main purpose of this research is examining the effects of management changes, the type of KAP, auditor opinion, financial distress, change of ROA percentage and firm size to auditor changes. This research was carried out on manufacturing company listed on the Indonesia Stock Exchange (BEI) for the period 2009-2011. The selection of sample using purposive sampling method and get total sample are 84 research data. The analysis of this research used is logistic regression at level significance 5%. Result of this research show that management changes, the type of KAP, auditor opinion, financial distress, change of ROA percentage and firm size do not have significant effect for auditor changes.Keyword: auditor change, management changes, the type of KAP, auditor opinion, financial distress, change of ROA percentage, firm size.
The role of environmental performance to strengthen firm values to financial performance Hadi Pramono; Abdul Rohman
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 21 No. 2 (2023): KOMPARTEMEN, Vol 21 No 2, September 2023
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17445

Abstract

Firm value is very closely related to financial performance, which reflects management's achievements in generating profits. For investors, financial performance is an important aspect in determining investment. In addition to financial results, a company's environmental compliance is also important information to attract and influence investors' perceptions, which can add value to the company. Tobin's Q is used to measure the value of the corporate. ROA and ROE measure financial performance, while environmental performance is measured by PROPER. The study results show that ROE positively affects firm value, while ROA has no effect. Environmental performance can strengthen the impact of ROA on firm value, while the relationship between ROE and firm value cannot be strengthened. However, at an alpha level of 0.1, financial results can increase the impact of ROE on firm value.
Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, dan Fixed Assets Intensity Terhadap Revaluasi Aset Tetap (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di BEI Tahun 2014-2018) Yulianti Nur Fauziah; Hadi Pramono
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 1 No. 1 (2020): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v1i1.7974

Abstract

This study aimed to examine the effect of leverage, liquidity, firm size, and fixed assets intensity on fixed assets revaluation. The sample in this study was a company manufacturing various industry sectors listed on the Indonesian Stock Exchange during 2014-2018 period. Methods of data collection using purposive sampling. The analytical method of research used logistic regression analysis method. These results indicate that the variable leverage has a negative effect on fixed assets revaluation and firm size positive effect on fixed assets revaluation. While fixed assets intensity and liquidity have not effect on fixed asset revaluation.
Co-Authors AA Sudharmawan, AA Abdul Rohman Aditya Pratama Agus Mulyadi P Agus Mulyadi Purnawanto Ainul Faizah Zahroh Akhmad Fauzan Alvito Rido Amir Amir Andra Tiara Syafira 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 Desi Novita Sari Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Dwi Winarni Dwiyanti, Khaerunnisa Edi Joko Setyadi Edy Joko Setyadi, Edy Joko Eko Hariyanto Eli Susanti Endar Puspawiningtiyas Enjang Meylani Ernawati Ernawati Erny Rachmawati Eti Yustika Hartono Fachri Ramadhan, Hafidz Feri Wibowo Fitri Rakhmawati Fitriati, Azmi Fitrina Hidayati Gustha Priyatna Hamami Alfasani Dewanto Hanafi, Muhammad Lutfi Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo Hartikasari, Annisa Ilma Hepy Dwi Aranita Hermin Endratno Herni Justiana Astuti Iis Ismatul Chotimah Ikbar Andriano Ikhsani, Mastur Mujib Ilham Nurhabibie Inayati, Nur Isna Indra, Abimanyu Nur Ira Hapsari Ira Hapsari Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Jessika Ezar Harfianto Khaerunnisa Dwiyanti Kikih Sugiarti Mastur Mujib Ikhsani Mintaraga Eman Surya Mudjiyanti, Rina Mudjiyanti, Rina Mukhamad Asrul Nafi' Nanda Agustina Neva Widya Romadhan Nisfi Laeli Soimah Novi Dirgantari Nur Isna Inayati Pramurindra, Rezky Prihantoro, Sony Anggun Prismulyantoro, Arif Puspitasari, Dilla Amalia Putri Fitriana, Priska Putri, Francinita Reghita Nabilla Shafira Risa Triwardani Rizka Rahayu Utami Rizky Ramdani Santoso, Selamet Eko Budi Selamet Eko Budi Santoso Setyadi, Edi Joko Sharla Aurellia Beryl Siti Nur Azizah Siti Nur Azizah, Siti Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Suryo Budi Santoso SURYO Budi Santoso Suyoto Suyoto Tiara Pandansari Totok Haryanto 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 Widia Astuti Wima D Pragusta Yesinta Febriati Yulia Sukma Asih Yulianti Nur Fauziah