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All Journal Jurnal Ilmiah Universitas Batanghari Jambi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Pengembangan Wiraswasta Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ASSET: Jurnal Manajemen dan Bisnis Jurnal Akuntansi Bisnis Pelita Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Economic & Management Sciences (IJEMS)
Agus Fuadi
Universitas Pelita Bangsa
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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INFLASI DAN NILAI TUKAR RUPIAH TERHADAP INDEKS SAHAM SYARIAH INDONESIA Agus Fuadi
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 5 No. 01 (2020): AKUBIS - Juni 2020
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v5i01.102

Abstract

Indeks Saham Syariah Indonesia di Indonesia (ISSI) merupakan indikator kinerja pasar saham syariah di Indoneia, perkembangan saham syariah memperlihatkan trend positif. Pertumbuhan ISSI secara fluktuatif dipengaruhi oleh beberapa faktor, diantaranya faktor makro dan mikro ekonomi. Inflasi dan Nilai tukar merupakan faktor makro ekonomi yang mempengaruhi perkembangan saham, dimana ISSI merupakan indeks saham yang dipengaruhi oleh inflasi dan nilai tukar. Penelitian ini bertujuan untuk menganalisis pengaruh Inflasi dan nilai kurs terhadap Indeks Saham Syariah Indonesia. Metode yang digunakan dalam penelitian adalah metode kuantitatif. Perusahaan yang terdapat dalam ISSI menjadi populasi dalam penelitian, dan sampel yang digunakan melalui purposive sampling memperoleh data periode tahun 2014-2018. Analisis yang digunakan melalui uji f (simultan) dan uji t (parsial) menyimpulkan bahwa inflasi dan nilai tukar secara simultan berpengaruh terhadap ISSI. Uji secara parsial menunjukkan bahwa inflasi berpengaruh negatif terhadap ISSI, yang berarti bahwa semakin tinggi inflasi maka ISSI semakin rendah. Sedangkan nilai tukar rupiah tidak memiliki pengaruh terhadap ISSI.
PENGARUH INFLASI, KEBIJAKAN DIVIDEN, DAN TOTAL ASSET TURNOVER TERHADAP KEPUTUSAN INVESTASI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2018 - 2020 Agus Fuadi; Tota Viola Simamora Debataraja; Taufik Hidayat
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 7 No. 01 (2022): AKUBIS - Juni 2022
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v7i01.433

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Inflasi, Kebijakan Dividen, dan Total Asset Turnover Terhadap Keputusan Investasi Pada Perusahaan Manufaktur Di Bursa Efek Indonesi. Periode penelitian yang digunakan adalah 3 tahun yaitu 2018-2020. Penelitian ini dilakukan dengan menggunakan data sekunder. Teknik sampel yang digunakan adalah purposive sampling. Dari 193 perusahaan Manufaktur hanya diambil 39 perusahaan, karena memiliki laporan keuangan secara lengkap. Metode analisis yang digunakan adalah analisis regresi linear berganda. Dengan menggunakan analisa regresi, maka dapat diketahui bahwa Inflasi tidak berpengaruh signifikan terhadap Keputusan Investasi, Kebijakan Deviden berpengaruh positif dan signifikan terhadap Keputusan Investasi, dan Total Asset Turnover tidak berpengaruh signifikan terhadap Keputusan Investasi. Dari penelitian yang dilakukan, maka diperoleh kesimpulan bahwa Keputusan Investasi dipengaruhi oleh Kebijakan Dividen. Faktor-faktor lain seperti Inflasi dan Total Asset Turnover ternyata tidak berpengaruh terhadap Keputusan Investasi.
Analisis Penghindaran Pajak Pada Perusahaan Property Dan Real Estate Ahmad Bukhori Muslim; Agus Fuadi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1012

Abstract

Tax Avoidance adalah upaya untuk menghindari pajak yang diberlakukan secara legal dan aman bagi wajib pajak sesuai dengan Undang-Undang perpajakan yang berlaku karena metode dan teknik yang digunakan didasarkan dengan memanfaatkan kelemahan-kelemahan yang terdapat dalam Undang-undang dan peraturan perpajakan. Penelitian ini bertujuan untuk menguji pengaruh Proporsi Komisaris Independen, Komite Audit, Kualitas Audit, dan Proporsi Dewan Direksi terhadap Penghindaran Pajak (Tax Avoidance) pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian ini dilakukan dengan menggunakan data sekunder. Teknik pengambilan sampel dilakukan dengan menggunakan purposive sampling. Dari populasi sebanyak 65 perusahaan Property dan Real Estate, hanya diambil 18 perusahaan sebagai sampel. Teknik analisis yang digunakan adalah analisis regresi linier berganda, dengan menggunakan SPSS versi 25. Hasil penelitian ini menunjukan bahwa proporsi Komisaris Independen, Komite Audit, dan Proporsi Dewan Direksi tidak berpengaruh terhadap Tax Avoidance, kualitas Audit berpengaruh positif dan signifikan terhadap Tax Avoidance, proporsi Komisaris Independen, Komite Audit, Kualitas Audit, dan Proporsi Dewan Direksi berpengaruh secara simultan terhadap Tax Avoidance.
Pengaruh Risiko Bisnis, Pertumbuhan Penjualan dan Umur Perusahaan Terhadap Nilai Perusahaan Agus Fuadi; Vista Yulianti; Ani Fitria Noor; Tarisya Anggraeni Putri
ASSET: Jurnal Manajemen dan Bisnis Vol 5, No 2 (2022): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v5i2.6154

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh risiko bisnis, pertumbuhan penjualan, dan umur perusahaan terhadap nilai perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index 70 (JII70). Penelitian ini dilakukan dengan menggunakan data sekunder. Teknik sampel yang digunakan adalah purposive sampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan model regresi linear berganda. Hasil penelitian menunjukkan bahwa risiko bisnis berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan pertumbuhan penjualan dan umur perusahaan tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Leverage terhadap Earnings Per Share dan Implikasinya terhadap Return Saham yang dimoderasi Nilai Tukar Rina Nurjanah; Agus Fuadi; Nisa Zhafira
Jurnal Pengembangan Wiraswasta Vol 24, No 3 (2022): JPW Edisi Desember 2022
Publisher : LP2M Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jpw.v24i3.902

Abstract

Return yang diterima investor atas investasinya merupakan return saham, dalam teori pasar modal biasa disebut payout rate yang diterima investor dari saham yang diperdagangkan di pasar modal. Penelitian ini bertujuan untuk menguji pengaruh tangible assets debt coverge (TADC) terhadap earning per share (EPS), dan pengaruh EPS terhadap return saham dengan nilai tukar sebagai variabel moderasi.  Populasi penelitian ini adalah perusahaan yang ada di Jakarta Islamic Index (JII)) yang terdaftar di Bursa Efek Indonesia. Sampel penelitian ini diambil menggunakan teknik purposive sampling, dengan menggunakan data sekunder. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, dan analisis MRA (Moderated Regression Analysis). Penelitian ini menunjukkan hasil bahwa TADC berpengaruh positif signifikan terhadap return saham, sedangkan EPS tidak berpengaruh terhadap return saham. Variabel nilai tukar tidak dapat menjadi variabel moderasi antara EPS terhadap return saham.The return received by investors on their investment is a stock return, in capital market theory it is usually called the payout rate that investors receive from shares traded on the capital market. This study aims to examine the effect of tangible assets debt coverage (TADC) on earnings per share (EPS), and the effect of EPS on stock returns with the exchange rate as a moderating variable. The population of this study are companies in the Jakarta Islamic Index (JII)) which are listed on the Indonesia Stock Exchange. The research sample was taken using a purposive sampling technique, using secondary data. The data analysis method used in this study is multiple linear regression analysis, and MRA (Moderated Regression Analysis) analysis. This study shows the results that TADC has a significant positive effect on stock returns, while EPS has no effect on stock returns. The exchange rate variable cannot be a moderating variable between EPS and stock returns.
Love of Money, Religiosity, and Tax Understanding on Tax Evasion Agus Fuadi; Dian Sulistyorini Wulandari; Dian Sukma Lestari
East Asian Journal of Multidisciplinary Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i8.5664

Abstract

This study aims to determine the effect of Love of Money, religiosity, and Tax Understanding on the act of tax evasion by individual taxpayers registered at KPP Pratama Cikarang Selatan. The source of data in this study is primary data, which in this study is obtained from the results of distributing questionnaires to a predetermined sample of taxpayers registered at KPP Pratama Cikarang Selatan. The secondary data in this study comes from written sources published by third parties, such as literature, previous research, journals, and other information related to research. Sampling used convenience random sampling, with a sample of 100 taxpayers registered at KPP Pratama Cikarang Selatan (The year 2021). Data analysis used multiple regression analysis. The results showed that partially, Love of Money, religiosity, and Tax Understanding had a positive and significant effect on Tax evasion, and simultaneously, Love of Money, religiosity, and Tax Understanding had a positive and significant impact on Tax evasion.
Perilaku Konsumtif dalam Perspektif Gender Adibah Yahya; Inna Nisawati Mardiani; Agus Fuadi; Ridwan Muhsoni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.3540

Abstract

This research is motivated by the consequences of the global influence of information and technological developments that have an impact on the behavior of the younger generation. One form of this behavior is consumptive behavior. This behavior attacks the younger generation, especially students. One of the conveniences obtained in technological developments is e-money (electronic money). The use of e-money which is quite easy can form consumptive behavior. In addition to the convenience provided by e-money, the existence of e-commerce also tends to shape consumptive behavior. The existence of discount offers and ease of payment stimulates individuals to consume through e-commerce. Individuals who have a financial attitude can reflect a good level of financial management, so that a high financial attitude will reduce consumptive behavior. This study aims to determine the effect of e-money, e-commerce, and financial literacy on consumptive behavior in a gender perspective. The population of this study were students of the Faculty of Economics and Business, Pelita Bangsa University. The research method uses quantitative descriptive analysis, with research sources based on the results of the questionnaire. Data testing uses validity, reliability, classic assumption tests, and hypothesis testing. The test results state that women's gender consumptive behavior is not influenced by money, e-commerce, and financial literacy. For male gender, consumptive behavior is influenced by the use of e-commerce and the level of financial literacy, while e-money has no effect on consumptive behavior. The results show that in general the level of use of e-commerce greatly influences consumptive behavior among students of the Faculty of Economics and Business, Pelita Bangsa University.
Dampak Jumlah Pengusaha Kena Pajak (PKP) dan Faktor Makro Ekonomi terhadap Penerimaan Pajak Pertambahan Nilai (PPN) di KPP Pratama Cikarang Selatan Neng Asiah; Adibah Yahya; Agus Fuadi; A'an Nur Khasanah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.1101

Abstract

This research aims to determine the factors influencing value-added tax (PPN) revenue, which includes the number of taxable entrepreneurs (PKP) and macroeconomic factors measured through inflation and the exchange rate of the Indonesian rupiah. The data sample used in this study consists of monthly reports from 2019 to 2021. Hypothesis testing was conducted using multiple regression, and the research results indicate that simultaneously, the number of PKP, inflation, and the exchange rate have a significant influence on PPN revenue. However, when observed individually, only the inflation variable positively affects PPN revenue. On the other hand, the number of PKP and the exchange rate do not significantly impact PPN revenue. The variables of the number of PKP, inflation, and the exchange rate can collectively explain 38.1% of the variance in value-added tax revenue.
A Perspective of Theory Technology-To-Performance Chain (TPC): Accounting Information Systems, Internal Control and Work Motivation on Employee Performance Agus Fuadi; Dian Sulistyorini Wulandari; Verentia Amranani Putri
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7994

Abstract

The advancement of technology is a reflection of the contemporary era, continually evolving to address the changing needs of humanity. Beyond the widespread demand for accounting information systems, it is crucial to recognize the substantial influence that internal control and work motivation wield over employee performance. This research endeavors to examine the impact of accounting information systems, internal control, and work motivation on the performance of PT Arfia Megah's employees. The study employs a saturated sampling method, encompassing the entire population of 40 employees at PT Arfia Megah. The independent variables under scrutiny include accounting information systems, internal controls, and work motivation, while employee performance serves as the dependent variable. Utilizing a quantitative approach, primary data is collected through a questionnaire, and the analysis is conducted using the multiple regression method. The findings affirm a positive correlation between accounting information systems, internal control, work motivation, and enhanced employee performance
Synergies and Conflicts: Examining the Effects of Mandatory Disclosure Rules on Corporate Governance Structures and Functions with Audit Committee as a Moderating Variable Dian Sulistyorini Wulandari; agus Fuadi; Diana Anggraeni
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8583

Abstract

This study explores the complex interactions between mandatory disclosure rules and corporate governance structures, focusing on the moderating role of audit committees. While mandatory disclosure rules aim to enhance transparency and accountability, their implementation can create both synergies and conflicts within corporate governance frameworks. This research examines how these regulations influence governance structures and functions, particularly regarding board dynamics, managerial behavior, and shareholder relations. By introducing the audit committee as a moderating variable, the study investigates whether its presence strengthens or mitigates the effects of mandatory disclosure on corporate governance effectiveness. The findings highlight the dual nature of these regulations"”enhancing oversight in some instances while potentially creating friction in others. The study contributes to the ongoing discourse on corporate governance by offering insights into the balance between regulatory compliance and governance efficacy.
Co-Authors A'an Nur Khasanah Ahmad Bukhori Muslim Ani Fitria Noor Dian Sukma Lestari Dian Sulistyorini Wulandari Diana Anggraeni Inna Nisawati Mardiani Neng Asiah Nisa Zhafira Ridwan Muhsoni Rina Nurjanah Tarisya Anggraeni Putri Taufik Hidayat Tota Viola Simamora Debataraja Verentia Amranani Putri Vista Yulianti Yahya, Adibah