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Fahamsyah, Mohammad Hatta
Universitas Pelita Bangsa
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH TINGKAT PENDAPATAN UPAH MINIMUM REGIONAL (UMR), LITERASI EKONOMI, DAN PERILAKU KONSUMSI TERHADAP PENGELOLAAN KEUANGAN MAHASISWA Mohammad Hatta Fahamsyah; Agung Tri Permana
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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

Abstract

This study aims to determine: (1) The effect of regional minimum wage income levels on financial management students. (2) Economic Literacy on Financial Management ofStudents. (3) Consumption Behavior on Financial Management of Students. This type of research is experimental research, namely research that strictly follows a scientific research design where this research method refers to a hypothesis testing or leads to a deductive research method, with the sample being FEB University Pelita Bangsa students with a total of 95 respondents using a purposive sampling technique. sampling. The results of this study are (1) The influence of Regional Minimum Wage Earnings has a significant positive effect on Financial Management (2) Economic Literacy has no significant positive effect on Financial Management (3) Consumption behavior has a significant positive effect on Financial Management.
Optimalisasi Manajemen Keuangan UMKM Berbasis Prinsip Ekonomi Syariah Mohammad Hatta Fahamsyah; Adriana Syariefur Rakhmat; Muhammad Najamuddin Dwi Miharja
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2026): Maret : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v3i1.3119

Abstract

The community service activity entitled “Optimization of MSME Financial Management Based on Sharia Economic Principles” aims to enhance financial literacy and management capacity of micro, small, and medium enterprises (MSMEs) in Bekasi Regency in a sustainable manner. This program is designed to address the practical needs of business actors in managing their finances in an orderly, transparent manner and in accordance with Sharia values. Through a participatory training approach and action-based mentoring, a total of eight MSME participants took part in a series of activities, including basic financial recording training, simulations of Sharia-based financial statement preparation, as well as an introduction to various halal financing alternatives and the utilization of Sharia fintech. The results of the activity indicate a significant increase in participants’ understanding of Sharia financial concepts, rising from 45% to 85%, along with improved skills in preparing financial statements in accordance with Sharia principles. In addition, this program also generated positive social changes, marked by the establishment of the “Bekasi Berdaya Sharia MSME Group” as a platform for collective learning, business collaboration, and network strengthening. These findings demonstrate that the application of Sharia financial principles in community empowerment programs can strengthen economic resilience while fostering ethical, transparent, and value-driven business practices.
Pengaruh Book Tax Differences terhadap Pertumbuhan Laba pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024 Denadia Nita Sarani; Mohammad Hatta Fahamsyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): 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.v8i6.11964

Abstract

This study aims to examine the effect of Book Tax Differences on earnings growth in food and beverage companies listed on the Bursa Efek Indonesia during the 2021–2024 period. The independent variables consist of Permanent Differences (PPBTD), Temporary Differences (PTBTD), Large Positive Book-Tax Differences (LPBTD), and Large Negative Book-Tax Differences (LNBTD), while earnings growth serves as the dependent variable. PPBTD is measured by the ratio of total permanent differences to total assets, PTBTD by the ratio of total temporary differences to total assets, and LPBTD and LNBTD are classified using the top and bottom 20 percent quantiles, respectively. Earnings growth is calculated based on the change in net income from the previous year. The sample comprises 44 companies, resulting in 176 firm-year observations over four years. The findings indicate that PPBTD and PTBTD do not have a statistically significant effect on earnings growth. In contrast, LPBTD and LNBTD exhibit a significant negative effect on earnings growth. Furthermore, LNBTD demonstrates the strongest and most dominant negative influence. These results suggest that substantial discrepancies between accounting income and taxable income, particularly large negative differences, may signal a decline in firms’ earnings performance.
PENGARUH TOTAL HUTANG, BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA BERSIH PT. SUMBER ALFARIA TRIJAYA, TBK (ALFAMART) PERIODE 2015-2024 Gina Nopiyanti; Mohammad Hatta Fahamsyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7416

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh total hutang, biaya operasional, dan penjualan terhadap laba bersih PT. Sumber Alfaria Trijaya Tbk (Alfamart) selama periode 2015-2024. Masalah penelitian timbul dari fluktuasi laba bersih perusahaan ritel, yang dipengaruhi oleh struktur keuangan dan operasional. Metode penelitian menggunakan pendekatan kuantitatif dengan regresi linier berganda dengan data sekunder diperoleh dari laporan keuangan kuartal keempat (Q1-Q4) perusahaan, dan analisis dilakukan menggunakan SPSS 25. Hasil penelitian menunjukkan secara parsial bahwa total hutang memberikan pengaruh signifikan positif terhadap laba bersih, nilai Sig 0,002 < 0,05 dan t-hitung 3,291 > t-tabel 1,688, biaya operasional tidak memberikan pengaruh signifikan dengan Sig 0,979 > 0,05 dan t-hitung 0,026 < t-tabel 1,688, dan penjualan memberikan pengaruh signifikan positif dengan Sig 0,002 dan t-hitung 3,383 > t-tabel 1,688, secara simultan semua variabel berpengaruh signifikan terhadap laba bersih. Penelitian ini memberikan wawasan bagi manajemen dalam mengoptimalkan struktur hutang dan strategi penjualan guna meningkatkan profitabilitas.
APA YANG MEMPENGARUHI MAHASISWA UNTUK BERINVESTASI DI PASAR MODAL? Nur Sholihink; Mohammad Hatta Fahamsyah
Jurnal Investasi Vol. 8 No. 1 (2022): Jurnal Investasi Januari 2022
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v8i1.183

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh literasi keuangan, experienced regret, dan risk tolerance terhadap keputusan investasi mahasiswa Universitas Pelita Bangsa. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan metode quota sampling, yaitu teknik untuk menentukan jumlah sampel dengan cara menentukan kriteria-kriteria tertentu sesuai dengan tema penelitian sehingga jumlah (kuota) sampel yang ingin digunakan untuk penelitian bisa tercapai. Untuk menguji hipotesis, penelitian ini menggunakan data primer yang diperoleh dengan cara menyebarkan kuesioner kepada 100 responden dan diolah dengan menggunakan smartPLS (Partial Least Square). Hasil penelitian ini menunjukkan bahwa literasi keuangan berpengaruh positif signifikan terhadap keputusan investasi. Experienced regret juga berpengaruh positif signifikan terhadap keputusan investasi. Risk tolerance juga berpengaruh positif signifikan terhadap keputuan investasi .
DAMPAK PPN 12%, PERTUMBUHAN PENJUALAN, DAN STRUKTUR ASET TERHADAP EFEKTIVITAS MODAL KERJA DENGAN STRATEGI KEUANGAN SEBAGAI PEMODERASI: (STUDI PADA INDUSTRI MAKANAN DAN MINUMAN DI BEI) Stevanus Willyam Adi Setiawan; Mohammad Hatta Fahamsyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (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.v15i1.3724

Abstract

Introduction: This study examines the effect of a 12% Value Added Tax (VAT) policy, sales growth, and asset structure on the effectiveness of working capital, with financial strategy as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The aim of this study is to explore how changes in fiscal policy and internal company factors interact in influencing financial efficiency and liquidity.Methods: Using a quantitative panel data approach, this study employs Moderated Regression Analysis (MRA) to test the causal relationship between the independent variables (VAT policy, sales growth, and asset structure) and the dependent variable (working capital effectiveness), as well as the moderating role of financial strategy. MRA allows the inclusion of interaction terms to identify how the moderating variable strengthens or weakens the main relationships.Results: Asset structure has a significant positive impact on working capital effectiveness, whereas the 12% VAT policy and sales growth do not. Furthermore, financial strategy significantly moderates the relationship between asset structure and working capital effectiveness, thereby strengthening the positive influence between them.Conclusion and suggestion: Companies with a solid financial strategy can improve their liquidity efficiency and mitigate the financial pressures posed by the VAT increase. These findings demonstrate the importance of sound financial management and an adaptive strategy for maintaining operational stability amidst a changing fiscal environment. Keywords: 12% VAT Policy, Asset Structure, Capital Effectiveness, Financial, MRA, Sales Growth, Strategy, Working
Co-Authors Adriana Syariefur Rakhmat Adrianna Syariefur Rakhmat Afif Mustafid Taftazani Agung Tri Permana Denadia Nita Sarani Gina Nopiyanti Hamdan Ainul Yaqin Hayati, Cucu Isna Yulianawati Maryatmi Kusumaningtyas, Menur Listian Indriyani Ahmad Muhammad Hamdan 'Ainulyaqin Muhammad Najamuddin Dwi Miharja Nur Sholihink Preatmi Nurastuti Stevanus Willyam Adi Setiawan Yos Soejarminto