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All Journal Jurnal Ekonomi Manajemen Bisnis Kompetensi Ilmiah Manajemen Bisnis Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN BISNIS Jurnal Ilmiah Edunomika (JIE) Jurnal Bakti Masyarakat Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen Bisnis dan Keuangan Jurnal Manajerial Dan Kewirausahaan Indonesian Journal of Multidisciplinary Science Journal of Accounting and Finance Management (JAFM) Eduvest - Journal of Universal Studies Paradoks : Jurnal Ilmu Ekonomi International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis Dhana Jurnal Serina Abdimas Dhana
Herman Ruslim
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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Pengaruh Manajemen Laba, Tax Avoidance dan Nilai Perusahaan terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Energi Edwien, Edwien; Ruslim, Herman
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.1936

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis pengaruh manajemen laba, Tax Avoidance dan nilai perusahaan dengan moderasi ukuran perusahaan terhadap kualitas laba.pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI). Dengan Populasi dalam penelitia ini dari periode 2020-2023 dengan menggunakan 80 data yang terdiri dari 20 perusahaan yang telah di seleksi dengan purposive sampling. Software yang digunakan untuk mengolah data dalam penelitia ini adalah Eviews 13. Dan hasil dari penelitian ini menunjukkan bahwa manajemen laba tidak memiliki pengaruh dan positif terhadap kualitas laba, Tax Avoidance tidak memiliki pengaruh dan negatf terhadap kualitas laba, Nilai Perusahaan memiliki pengaruh dan negatif terhadap kualitas laba serta ukuran perusahaan dapat memperlemah dan tidak mempengaruhi hubungan manajemen laba terhadap kualitas laba, selanjutnya ukuran perusahaan memperlemah hubungan Tax Avoidance dan tidak mempengaruhi hubungan dengan kualitas laba, dan terakhir Ukuran perusahaan dapat memperlemah dan mempengaruhi hubungan Nilai perusahaan terhadap kualitas laba.
Pengaruh Penyisihan Penghapusan Aktiva Produktif, Kualitas Piutang, Perencanaan Pajak Terhadap Penghasilan Kena Pajak Pada BPR Di Wilayah Bali dan Nusra Kadek Adi Sumartha, I; Ruslim, Herman
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2223

Abstract

Perpajakan merupakan salah satu instrumen utama dalam pengelolaan keuangan negara, besaran pajak yang harus dibayarkan ditentukan berdasarkan Penghasilan Kena Pajak (PKP) hasil dari laba setelah koreksi fiskal. Terdapat banyak faktor yang mempengaruhi Penghasilan Kena Pajak salah satunya besaran koreksi fiskal atas Penyisihan Penghapusan Aktiva Produktif (PPAP) dari dampak perubahan regulasi dari 219/PMK.011/2012 menjadi PMK 74 Tahun 2024, tingkat Kualitas Piutang dan Perencanaan Pajak. Penelitian ini dilakukan untuk mengetahui secara empiris pengaruh PPAP, Kualitas Piutang, dan Perencanaan Pajak terhadap PKP pada studi kasus perusahaan Bank Perekonomian Rakyat di wilayah Bali Nusra yang terdaftar di OJK tahun 2023-2024. Penelitian ini terdiri dari 36 perusahaan sehingga sampel penelitian sebanyak 76 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan faktor PPAP dan Perencanaan Pajak berpengaruh positif terhadap PKP serta Kualitas Piutang tidak berpengaruh terhadap PKP. Namun, secara simultan PPAP, Kualitas Piutang dan Perencanaan Pajak berpengaruh signifikan terhadap PKP.
Faktor-Faktor Yang Mempengaruhi Nilai Emiten di Pertambangan Tanuwijaya, Margaret; Ruslim, Herman
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2230

Abstract

Industri pertambangan di Indonesia terus mengalami perkembangan yang signifikan dan berperan penting dalam mendorong pertumbuhan ekonomi nasional. Meski demikian, sektor ini masih menghadapi berbagai tantangan, khususnya yang berkaitan dengan dampak lingkungan, sosial, serta kebutuhan akan penerapan teknologi yang berkelanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh net profit margin, struktur modal, imbal balik saham, dan ukuran perusahaan terhadap valuasi perusahaan, dengan pengungkapan laporan keberlanjutan sebagai variabel moderasi pada perusahaan pertambangan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2022–2023. Pendekatan yang digunakan adalah metode kuantitatif melalui analisis regresi berganda dan analisis moderasi (Moderated Regression Analysis/MRA). Pengambilan sampel dilakukan dengan teknik purposive sampling, yang menghasilkan 15 perusahaan sebagai sampel dengan total 30 data. Temuan penelitian menunjukkan bahwa net profit margin dan imbal balik saham memiliki pengaruh terhadap valuasi perusahaan. Sementara itu, struktur modal dan ukuran perusahaan tidak menunjukkan pengaruh yang signifikan. Selain itu, pengungkapan laporan keberlanjutan tidak terbukti memoderasi hubungan antara net profit margin, struktur modal, return saham, dan ukuran perusahaan terhadap valuasi perusahaan.
Emotional Accounting: Uncovering the Role of Affect in Managerial Decision Making Tania, Tania; Ruslim, Herman
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/neqrk449

Abstract

This study examines the role of emotions and emotional intelligence in managerial decision-making, focusing on how affect influences performance and decision quality. Managerial decision-making is not only driven by data and rational analysis but also influenced by emotional elements that interact with rational evaluation. The study found that emotions can enrich the decision-making process, especially in situations of uncertainty or crisis. Emotional intelligence plays a crucial role in helping managers manage their own and others' emotions, and influences interpersonal relationships, ultimately improving managerial performance. However, the study also highlights psychological biases that can influence rational judgment and lead to suboptimal decisions. Conversely, an organizational culture that supports acceptance of emotions can improve decision-making quality and enhance well-being in the workplace. The study also suggests the need for technology integration, such as artificial intelligence, that must balance emotional considerations in the decision-making process. This research contributes to the development of the concept of emotional accounting, which combines behavioral economics and psychology in managerial decision-making.
THE ROLE OF TRANSFORMATIONAL LEADERSHIP, COMPENSATION, AND MOTIVATION IN JOB SATISFACTION OF GENERATION Z IN WEST JAKARTA Turangan, Joyce A.; Wijaya, Andi; Ruslim, Herman
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.925-973

Abstract

Generation Z, known for its attachment to digital technology and preference for flexibility, possesses unique characteristics that influence their job satisfaction. This study aims to analyze the effects of transformational leadership, compensation, and motivation on the job satisfaction of Generation Z in West Jakarta. The study uses a quantitative method with a survey of 100 respondents selected through probability sampling with a simple random approach. Data were collected via questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that compensation and motivation have a positive and significant effect on job satisfaction, whereas transformational leadership shows a positive but not significant effect. This study addresses the differing role of transformational leadership in enhancing job satisfaction among Generation Z compared to previous generations, suggesting that this leadership approach may be less effective for today's younger generation. This research provides valuable insights for companies in designing more effective management strategies to improve job satisfaction, retention, and productivity of Generation Z employees, particularly through compensation policies and motivation that align with their needs.
IMPACT OF ORGANIZATIONAL LEARNING ON JOB SATISFACTION, COMMITMENT, AND PERFORMANCE OF PRIVATE BANK EMPLOYEES Turangan, Joyce A.; Ruslim, Herman
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1260-1268

Abstract

Employee performance serves as a vital measure in projecting future success within organizations. Key factors that influence this performance include organizational learning, job satisfaction, and employee commitment. This research investigates how organizational learning affects job satisfaction, organizational commitment, and employee performance, alongside the impact of job satisfaction and organizational commitment on performance outcomes. A quantitative method was applied through non-probability sampling, specifically convenience sampling. Primary data were obtained via an online survey involving 105 private bank employees in Tangerang, and analyzed using SmartPLS 4. The findings reveal that all proposed variables significantly and positively influence employee performance. Moreover, both job satisfaction and organizational commitment are proven to partially mediate the relationship between organizational learning and employee performance.
The Effect of Corporate Governance, Profitability, and Capital Structure on Corporate Risk Disclosure, with Company Size as Moderation Hernawati, Hernawati; Ruslim, Herman
Eduvest - Journal of Universal Studies Vol. 4 No. 6 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i6.1461

Abstract

One of the information factors needed by investors is the disclosure of company risk. with the disclosure of risk, information users can find out the condition of the company and whether the company's risk can affect the funds they invest, this study aims to examine the effect of corporate governance, profitability, and capital structure on company risk, this study also uses banking company data obtained from the Indonesian stock exchange for the period 2018 to 2022, and the research method ii is quantitative research. The sample selection technique used was purposive sampling and obtained 45 bank companies so that the total amount of observation data was 225 data. The data analysis method in this study is multiple linear regression using panel data regression with a fixed effect model.
The Influence of Capital Intensity and Thin Capitalization on Tax Avoidance Moderated by Profitability Julianti, Julianti; Ruslim, Herman
Indonesian Journal of Multidisciplinary Science Vol. 2 No. 10 (2023): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v2i10.594

Abstract

The purpose of this research is to examine the effect of capital intensity and thin capitalization on tax avoidance with profitability as a moderating variable. The sample for this study was selected using a purposive sampling method where the data used was 116 data from manufacturing companies in the consumer goods industry sector that were listed on the Indonesia Stock Exchange (IDX) consistently from 2018 to 2021. Research data analysis was assisted with the Econometric Views (EViews) software program. The results of the study show that capital intensity and thin capitalization have a positive effect on tax avoidance, profitability does not moderate the effect of capital intensity on tax avoidance and profitability can weaken the effect of thin capitalization on tax avoidance.
THE INFLUENCE OF PROFITABILITY, FINANCIAL LEVERAGE AND FREE CASH INFLOW ON CATERING DIVIDENDS AMONG MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE DURING 2017-2020 PERIOD Adiputra, I Gede; Ruslim, Herman
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.451-464

Abstract

The purpose of this study was to examine the effect of profitability, financial leverage, and free cash inflow on the catering tip dividend in manufacturing companies listed on the BEI. The research time span is from 2017-2020. By using EViews 11, the results show that “profitability has a positive and significant effect” on dividend premium, Influence has a negative and significant effect on premium dividends, and free cash inflow has a positive effect on premium dividends in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period.
THE INFLUENCE OF EXCHANGEABILITY, LEVERAGE, INFLATION, AND INTEREST RATE ON FINANCIAL PROBLEMS AMONG MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE DURING 2018-2021 Adiputra, I Gede; Ruslim, Herman
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1062-1073

Abstract

Many companies are facing financial difficulties and some are failed into bankruptcy. One of the categories of financial distress is business failure which is mostly caused by economic and financial factors. This research provides empirical evidence regarding internal and external factors that affect the financial distress of several companies. The sample consists of 25 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. This study used multinomial logit regression analysis with liquidity and leverage as internal variable factors, inflation, and interest rates as external variable factors of the companies. The data had used secondary data derived from financial statements. The results showed that Exchangeability and Leverage had significant effects on Financial Distress meanwhile Interest Rates and Inflation had not influenced the Financial Distress significantly.”
Co-Authors Adiputra, I Gede ANDI WIJAYA Angelica Cipto Bestari, Farra Ayu Cahyadi, Jonathan Kenneth Dwima, Mayang Putri Edwien, Edwien Elvina Gunawan, Agnes Hernawati Hernawati Jessica Maria Kusuma M Julianti Julianti, Julianti Kadek Adi Sumartha, I Kevin, Nicholas Laurent, Margaret Nanjan, Hertarisa Putri Andini Rantung, Diestri Margaret Rizka Yukianti, Chaira Siboro, Theresia Citra Sudiro, Allya Nathalie Radina Tania tania, tania Tanuwijaya, Margaret Tirtawinata, Griseldis Helsa Turangan, Joyce A. Wijaya, Septihani Michella Yaputra, Harsono Yukianti, Chaira Rizka