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Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Intervening: Studi Kasus Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2023 Ardian Rossi Hendriyanto; Triyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8976

Abstract

This study aims to analyze the Effect of Profitability, Liquidity, and Leverage on Company Value with Dividend Policy as an Intervening Variable. The method used in this study is a quantitative method. The population in this study is Food and Beverage Manufacturing Companies Listed on the IDX in 2020-2023. The sampling used in this study was a purposive sampling technique with a total of 68 companies. In this study, the data analysis technique used was SPSS software. The results of the study show that Profitability and Liquidity have a positive effect on Dividend Policy, while Leverage does not show a significant effect. Profitability also increases Company Value, while Liquidity and Leverage have no effect. Dividend Policy also has a positive impact on Company Value. However, Dividend Policy is unable to mediate
Pengaruh Economic Performance, Leverage, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Pengungkapan Corporate Social Responsibility Nabila Putri Dwi Septiani; Triyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7351

Abstract

Corporate Social Responsibility (CSR) is a company's commitment to behave ethically and contribute to economic development, by improving the quality of life of employees, their families, as well as local communities and society at large. CSR aims to create a balance between business interests and concern for the surrounding social environment, so as to build good relationships with the public and stakeholders. This study aims to analyze the effect of Economic Performance, Leverage, Company Size, and Independent Board of Commissioners on Corporate Social Responsibility Disclosure in non-cyclical consumer sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Sampling was carried out using purposive sampling technique. The results of this study indicate that company size has an effect on corporate social responsibility disclosure. Meanwhile, economic performance, leverage, and the independent board of commissioners have no effect on corporate social responsibility disclosure.
Pengaruh Modernisasi Administrasi Perpajakan, Tax Knowledge, Sanksi Perpajakan Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dynanda Eliza Nadia Loka; Triyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7472

Abstract

This study analyzes the effect of tax administration modernization, tax knowledge, tax sanctions, and quality of tax services on individual taxpayer compliance at KP2KP Pacitan. The approach used in this study is a quantitative approach. The population in this study were all individual taxpayers registered at KP2KP Pacitan. The sample was selected using the accidental sampling technique. Data were collected through questionnaires distributed directly or google form and measured using a Likert scale. Data analysis was carried out using multiple linear regression. The results of the study showed that all independent variables, namely tax administration modernization, tax knowledge, tax sanctions, and quality of tax services have a positive and significant effect on individual taxpayer compliance. The limitations of this study are the sampling using the Accidental Sampling technique so that the results of this study cannot be generalized because the samples are not random, and the use of some questionnaires in the form of hard files and some using google forms which can potentially be biased in filling. Further research is recommended to use a more random sample so that the results can be generalized, and can add other variables that may affect individual taxpayer compliance, such as Tax Burden to produce more comprehensive findings.
Pengaruh Kondisi Keuangan dan Makroekonomi Terhadap Kemungkinan Financial Distress Rizki Indah Lestari; Triyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7934

Abstract

This study aims to determine the effect of projected financial and macroeconomic ratios with liquidity, solvency, profitability, activity, economic growth, and interest rate ratios on the possibility of financial distress in manufacturing companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This type of research is quantitative using secondary data obtained from the financial statements of property and real estate sector companies for 2020-2023 obtained from the website www.idx.co.id. The sampling method used purposive sampling with a selected sample size of 267 from 70 companies from 2020-2023. This study uses logistic regression analysis to test whether the probability of the dependent variable can be predicted by the independent variable. The results of this study indicate that the liquidity, profitability, and activity ratios have a significant negative effect on the possibility of financial distress. Meanwhile, the solvency ratio and interest rate do not have a significant effect on the possibility of financial distress with a positive direction. The economic growth variable also shows results that do not have a significant negative effect on the possibility of financial distress.
Co-Authors Abdulloh Arif Mukhlas Achmad Lutfi Fuadi Adi Tri Tyaasmadi Ady Mara, Ady Afdilah, Ilham Agiel, Raiddin Muhamad Agus Suyanto Agustina, Sheila Aini, Sania Qurrotu Akbar, Andi Muh. Fadlullah Akbar, Hammar Ilham Aminuyati Amyati, Amyati Andini Wisnu Trie Oktaviani Al-Fanani Andy Dwi Bayu Bawono Ardian Rossi Hendriyanto Arif Setyo Nugroho Arina Hidayati Arri Handayani Asiati, Devi Ata, Sonata Sukama Wijaya Aulia, A Ayu Sanjaya, Yulia Putri Bambang Kusharjanta Bambang Margono Bambang Setiaji Bambang Setiaji Banu Witono, Banu Barudin Bintoro, Sefrian R. Budiyansah, Amsal Cahyani, Rizkha Gita Catur Setyawan K Catur Setyawan Kusumohadi Chamim, Moch. Citra Imelda Usmaan Desembrianti, Virna Muhdelifa Dewanti, Adinda Pramesdya Rasita Dharma Priatmaja, Ade Dika, Aisyah Dika Mastura Dikadijayati Dini Rahmawati Dini Rakhmawati Diva Nanda Ayuk Agustina Dody Ariawan Dody Prayitno Donatus Setyawan Purwo Handoko Dwi Bambang Putut Setiyadi Dwi Hanan, Fauzy Dynanda Eliza Nadia Loka Eko Purwanto Eko Surojo Endang Widati Faisol Mukarom Fatchan Achyani Fatmawati, Dyah Ayu Faturahman, Adam Fifi Aswita Mandala Sari Fitria, Anissa Fransisca Maria Farida ghofur Gutomo Bayu Aji Hanna, Vinda Olivia Harjo Seputro, Harjo Harminto, Yopi Haryo Satriya Oktaviano Heppy Purbasari Hersulastuti, Hersulastuti Hidayat, Erjuyn Yayan Himawan Hadi Sutrisno I D. K. Anom I. D. K. Anom Iin Purnamasari Ike Prety Shinta Ikhlilla Ayu Alfida Ilham Habibi, Ilham Ilman Arpi Imam Basori Imam Santoso Indriana Kartini Indriyana Rachmawati Irene Wahyuni Putri Isabel Intan Pandini Izzah Nur Aida Zur Raffar Jafar Amiruddin Ja’far Amiruddin Karna Wijaya Kartono Kuncoro Diharjo Kurniawan, Fuat Edi Lamin Khaira Majid, Faishal M. Mardhalia Saitakela Maria, Lily Marlina, Eva Maulidiawati Meytij Jeanne Rampe Mina Olivia Rahayu Mohammad Syaiku Mori Dianto, Mori Mufarrohah Muhammad Rizqi Darmawan Muhammad Wihdatun Nafi’in MULYADI Mustofa, Siti Solekah Mycelia Paradise Nabila Putri Dwi Septiani Nadhira Putri Zahrani Ngadi Ningrum, Vanda Noer Sasongko Noorma Widiyaningrum Norman Luther Aruan, Norman Luther Nugroho Heri Cahyono Nur Azizah Nur Rahmawati Nurul Muhayat Nurul Muyasaroh Oberlin Sidjabat Ovi Faturrohman Permatasari, Hanifah Prabowo, Dimas Aditya Pramudi, Ganjar Pratomo Setyadi Purba, Yanti Astrelina Purbonegoro, Jason Purwandari, Wd. Vitha Purwo Handoko, Donatus Setyawan Purwo Haryono Raditya Dheva Eka Setya Nugraha Radjali Amin Raharjo, Wijang W. Rahmadani Putri, Elvi Noveria Rahmatullah, Aqsal Ilham Ramdhani, Destania Ayu Rangga Handika Rasiman Rici Kardo, Rici Rizki Indah Lestari Rodiansono Roudlotul Hikmah Royani Dewi, Elisa Ruli Supriati, Ruli Sabaruddin Sandy Prasetyo Shafa Mutiara Diva silalahi, resdina Siti Nurun Ni’mah Sjahrul Annas Soeharsono SRI RAHAYU Sri Suwartini, Sri St. Haerani, St. Sugianto Sugianto Sugiarti sugiyamin Sugiyamin Sukmaji Indro Cahyono, Sukmaji Indro Supriyanti, Dedeh Suryo Purwono Sutono Tasari, Tasari Teguh Triyono Triyono Triyono Tukiyo Uswatul Chasanah, Uswatul Wahyu Purwo Raharjo Wahyutari, Sherena Wangsa Waradzi Mustakim Warniningsih Wega Trisunaryanti Wega Trisunaryanti Widya Multisari Wijang Wisnu Raharjo Wijaya, Surta Yeni Fatimah Yudha Agung Pratama Zulfikar