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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT DWIJA CENDEKIA: Jurnal Riset Pedagogik Jurnal Akuntansi Aktual Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas Journal of Research in Business, Economics, and Education Jurnal Buana Akuntansi Jurnal Abdidas Jurnal Ilmiah Manajemen Ubhara Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Jurnal Pengabdian Kepada Masyarakat Patikala JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Asian Journal of Community Services (AJCS) SENTRI: Jurnal Riset Ilmiah Jurnal Ilmu Multidisplin Jurnal Pemberdayaan Umat Mulia Pratama Jurnal Ekonomi dan Bisnis Madani: Multidisciplinary Scientific Journal Manajemen Kreatif Jurnal Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Riset dan Inovasi Manajemen Jurnal Manajemen dan Pemasaran Digital Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Indonesian Journal of Economics and Strategic Management Jurnal Humaniora, Ekonomi Syariah dan Muamalah JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Greenation Ilmu Akuntansi Akurasi
Cahyadi Husadha
Univeritas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Solvabilitas dan Likuiditas Terhadap Profitabilitas dengan Nilai Tukar Sebagai Variabel Moderasi Marcella Puspita; Cahyadi Husadha; Elia Rossa
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 2 No. 1 (2024): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v2i1.607

Abstract

The Effect of Solvency and Liquidity on Profitability with the Exchange Rate as a Moderating Variable (Study of Banking Companies Listed on the Indonesian Stock Exchange for the 2019-2022 Period)". This research aims to examine the effect of solvency and liquidity on profitability with the exchange rate as a moderating variable. This research method uses quantitative methods. The type of data source in this research is the annual financial reports of companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Based on the sampling technique using purposive sampling, a sample of 30 companies was obtained with a research period of 4 years. The analysis technique used is panel data regression. This research uses Eviews software version 12. The results of this research show that: (1) Solvency has no effect on Profitability, (2) Liquidity has no effect on Profitability, (3) Exchange Rates cannot moderate the effect of Solvency on Profitability, (4) The Exchange Rate cannot moderate the influence of Liquidity on Profitability.
Pengaruh Harga Transfer, Ukuran Perusahaan dan Profitabilitas Terhadap Penghindaran Pajak Pada Perusahaan Sektor Energi Yang Terdaftar di BEI 2019 – 2022 Sania Sania; Cahyadi Husadha; Elia Rossa
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 2 No. 1 (2024): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v2i1.608

Abstract

This study aims to estimate and test the effect of Transfer Pricing, Company Size, and Profitability on Tax Avoidance. This research method uses quantitative research. The data used in this study is secondary data in the form of the company’s annual financial statements obtained through the official website of the Indonesia Stock Exchange. The sampling technique used is Purposive Sampling so that 18 companies can be obtained from 83 companies listed on the Indonesia Stock Exchange (IDX) and the number of observations is 72 data samples. Data processing in this research uses Eviews 12 software. The result of this research shows that transfer pricing has no effect on tax avoidance, company size has no effect on tax avoidance and probability has no effect on tax avoidance.
Pengaruh Motivasi dan Beban Kerja Terhadap Kinerja Dosen: Studi Kasus Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya Nia Kurniawati; Cahyadi Husadha; Tutiek Yoganingsih
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 4 (2024): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i4.2997

Abstract

This study aims to determine whether there is an influence of Motivation and Workload on Lecturer Performance at the Faculty of Economics and Business, Management Study Program (S1), Bhayangkara University, Jakarta Raya. This type of research is quantitative. The population and sample in this study were lecturers of the Faculty of Economics and Business, Management Study Program (S1), Bhayangkara University, Greater Jakarta, totaling 51 lecturers and 46 respondents. Data collection techniques by distributing questionnaires. With SEM-PLS analysis technique using SmartPLS 4.0 software for data processing. The findings of the research that has been done show that: 1) Motivation has a positive and significant effect on Lecturer Performance, 46 df <0.05=1.67866, the test results on the P Value of the Motivation variable have a value of 0.008. and 2) Workload has a positive and significant effect on Lecturer Performance, 46 df <0.05=1.67866, the test result on the P Value value of the Workload variable has a value of 0.001.
Pengaruh Likuditas dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Sub Sektor Makanan dan Minuman yang Terdaftar di BEI 2018-2022 Dwi Intan Erdiyanti; Amor Marundha; Uswatun Khasanah; Nera Marinda Machdar; Cahyadi Husadha
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.393

Abstract

The influence of liquidity and company size on tax avoidance in food and beverage companies listed on the IDX in 2018-2022. The type of data source in this research is the annual financial reports of banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was the purposive sampling method and 16 companies were obtained. The data collection technique uses documentation from financial reports published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is panel data regression. In This research uses Eviews 12 software. The results of this research show that: (1) Liquidity has an effect on tax avoidance, (2) Company size has no effect on company value.
Pengaruh Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, dan Biaya Overhead Pabrik terhadap Laba Bersih pada PT Duta Persada Teknik Alvian Nur Khakim; Cahyadi Husadha; Elia Rossa
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.407

Abstract

The purpose of this research is to test and analyze the effect of raw material costs, direct labor costs, and factory overhead costs on net profit. This research method uses quantitative research methods by paying attention to the type and source of data, namely secondary data obtained from corporate securities reports. The research population and sample are the financial reports of PT. Persada Engineering Ambassador from 2016 to 2022. The analytical methods used are descriptive statistical tests, classical hypothesis tests, multiple linear analysis tests, and hypothesis tests. The results of this research show that raw material costs have a significant effect on net profit, direct labor costs have a significant effect on net profit, and factory overhead costs have a significant effect on net profit.
Pengaruh Ukuran Perusahaan, Struktur Aktiva, dan Pertumbuhan Penjualan Terhadap Struktur Modal: (Studi pada Perusahaan Makanan dan Minuman Periode 2019-2022) Raisa Raisa; Cahyadi Husadha; Elia Rossa
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.409

Abstract

This research aims to analyze and test the influence of company size, asset structure and sales growth on capital structure. This research method uses a quantitative type of research. The data used in this research is secondary data in the form of company annual financial reports obtained through the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling so that 32 companies were obtained from 84 companies listed on the Indonesia Stock Exchange (BEI) and the number of observations was 128 sample data. Data processing in this research uses Eviews 12 software. The results of this research show that company size has a significant effect on capital structure, asset structure has no significant effect on capital structure, and sales growth has a significant effect on capital structure.
Pengaruh Dewan Komisaris dan Corporate Social Responsibility terhadap Financial Performance Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Ryan Zulhariyahya; Cahyadi Husadha; Elia Rossa
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.410

Abstract

The implementation of the Board of Commissioners and Corporate Social Responsibility is important for a company. By implementing the Board of Commissioners and Corporate Social Responsibility properly and correctly, it will improve the image of the company, this will also improve the company's Financial Performance. This research aims to determine the influence of the Board of Commissioners and Corporate Social Responsibility variables on Financial Performance in banks listed on the IDX. The sampling technique in this research used purposive sampling which produced 29 samples over 4 years, namely 116 samples. The analytical method used is multiple regression analysis which is processed using Eviews Version 12. The research results show that only the Board of Commissioners has an influence on Financial Performance. while Corporate Social Responsibility has no effect on Financial Performance. Meanwhile, the results of the Board of Commissioners and Corporate Social Responsibility simultaneously have effect on Financial Performance.
Pengaruh Kriteria Investasi Terhadap Keberlanjutan Bisnis Studi Kasus Pada Perusahaan Manufaktur Suhatman, Raffa Calysta; Fauzi, Achmad; Husadha, Cahyadi; Ismawan, Ringga Jati; Aristawidya, Salwa; Ambarita, Sonya Febrina Narwastu; Ananda, Widya; Zalendra, Zalendra
Jurnal Manajemen dan Pemasaran Digital Vol. 1 No. 4 (2023): Jurnal Manajemen dan Pemasaran Digital (Oktober - Desember 2023)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpd.v1i4.104

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengevaluasi pengaruh kriteria investasi terhadap keberlanjutan bisnis dalam konteks perusahaan manufaktur. Keberlanjutan bisnis semakin menjadi perhatian utama dalam lingkungan bisnis saat ini, dengan penekanan yang semakin besar pada tanggung jawab sosial dan lingkungan perusahaan. Kriteria investasi, seperti Accounting Rate of Return (ARR), Net Present Value (NPV), Payback Period, Internal Rate of Return (IRR), Benefit/Cost Ratio, dan Profitability Index, akan mempengaruhi pengambilan keputusan investasi perusahaan. Dalam studi kasus ini, kami menganalisis data dari suatu perusahaan manufaktur dengan menggunakan metode analisis dokumen. Hasil kami menunjukkan bahwa penggunaan kriteria investasi yang memperhatikan keberlanjutan bisnis dapat berkontribusi pada performa keuangan yang lebih baik dan menghasilkan dampak sosial dan lingkungan yang lebih positif. Perlu adanya penelitian lanjutan guna memvalidasi hasil ini dan menganalisis faktor-faktor lain yang bisa mempengaruhi jalannya pengambilan keputusan investasi kriteria berkelanjutan.
Pengaruh Perencanaan Pajak Beban Pajak Tangguhan Cash Effective Tax Rate Terhadap Persistensi Laba Perusahaan Non Cyclical Saputri, Denya; I, Istianinngsih; Husadha, Cahyadi
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 8 (2024): Vol. 2, No. 8, 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13212828

Abstract

This study aims to analyze the effect of tax planning, deferred tax burden, and Cash Effective Tax Rate on profit persistence. The object of this study is non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2020 - 2022. This type of research is quantitative research, using a population of 86 companies listed on the Indonesia Stock Exchange in the non-cyclical sector. The sampling method in this study uses the purposive sampling method, based on the selected criteria, the number of samples used is 118 samples as observations. The data source used in this study is secondary data obtained from www.idx.co.id to obtain data in the form of financial reports from each company, then the data is processed using the SPSS version 25 program. The results of the research conducted, the author can conclude that: (1) Tax Planning has a negative effect on Profit Persistence, (2) Deferred Tax Burden does not affect Profit Persistence, (3) Cash Effective Tax Rate has a negative effect on Profit Persistence.
PENGARUH WORK FAMILY CONFLICT DAN WORK LIFE BALANCE TERHADAP KINERJA KARYAWAN XYZ Ditha Rahma Aulia; Tutiek Yoganingsih; Cahyadi Husadha
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

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

Abstract

Sumber daya manusia merupakan aset perusahaan yang paling mahal dibanding dengan aset-aset lain karena sumber daya manusia merupakan penggerak utama organisasi perusahaan Rendahnya kualitas karyawan juga dapat dipengaruhi salah satu faktornya adalah Work Family Conflict Selain Work Family Conflict, ada faktor lain yang juga dapat mempengaruhi kinerja karyawan yaitu Work Life BalanceDalam penelitian ini peneliti menggunakan penelitian kuantitatif. Teknik analisis data dalam penclitian ini menggunakan Partial Least Square (PLS). Hasil uji T Statistics 1.459 lebih kecil dari T Tabel yaitu 1.96 dan nilai P Values 0.145 0.05. dapat disimpulkan Work Family Conflct tidak berpengaruh terhadap Kinerja Karyawan. Hasil uji nilai T Statistics 2.274 lebih besar dari T Tabel yaitu 1.96 dan nilai P Values 0.023 0.05. dapat disimpulkan Work Life Balance berpengaruh terhadap Kinerja Karyawan.Penelitian ini dapat disimpulkan bahwa variabel Work Family Conflict tidak memiliki pengaruh terhadap Kinerja Karyawan. Namun, variabel Work Life Balance memiliki pengaruh terhadap Kinerja Karyawan pada XYZ
Co-Authors Achmad Fauzi ACHMAD FAUZI Adalah, Alfi Al Adelia Safitri Adelina Suryati Adelina Suryati Adelina Suryati Adi Wibowo Noer Fikri Adila Putri Alfia Aditya Agung Pambudi Aditya Permana Agus Dharmanto Alfian Mada Restu Alvian Nur Khakim Ambarita, Sonya Febrina Narwastu Amor Marundha Ananda Chairunnisah, Silvia Ananda, Widya Andrian Andrian Andrian Andrian Ardhita Indah Cahyani Aristawidya, Salwa Aryanto, Sani Arzety, Adelia Vita Asril, Delila Bintang Narpati Bulan Fitri Ananda Delila Asril Dera Herliana Desyandri Desyandri Devi Fitriani Dimas Bagus Alfant Ditha Rahma Aulia DODY KURNIAWAN DODY KURNIAWAN Dwi Intan Erdiyanti Elia Rossa Elia Rossa Enjelya Peronika Lumban Toruan Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fauziah, Risyah Fikri , Adi Wibowo Noer Fitri Fajar Riyani Fitrie Handayani Futriwati Handayani, Milda Hanna Caroline Patricia Haryanto , Raden Achmad Hasanuddin Hasanuddin I, Istianinngsih Idzuha Zuhru Viraf Indah Cahyati Ningrum Ismawan, Ringga Jati Istianingsih Sastrodiharjo, Istianingsih Jendro Diu Jumawan Kardinah Indrianna Meutia Kardinah Indrianna Meutia Khaerunisa, Anggita Khairani, Nila Khairullah Musaid M Fadhli Nursal Maidani, Maidani Marcella Puspita Melviani, Yuliana Mita Nurhidayah Nabila Indah Safitri Nabilah Putri Windiarti Nadia Putri Iskandar Narpati, Bintang Natasa Nurwidianti Nera Marinda Machdar Nia Kurniawati Novita Wahyu Setyawati Novy Yani Cahya Wulandari Nurhidayah, Mita Nursafitri, Silvia Pangaribuan, David Perkasa, Ully Nuha Prasetyo, Ery Teguh Pratiwi Nila Sari Putra, Christophorus Indra Wahyu Putri, Elisa Nabila Rabani, Imelivia Cahya Raden Achmad Haryanto Raisa Raisa Risyah Fauziah Robertus Suraji Rossa, Elia RR. Ella Evrita Hestiandari Ryan Zulhariyahya Sandi, Samuel Sania Sania Saputri, Denya Sari , Pratiwi Nila Sihombing, Grasilla Simbolon, Agustina Yohana Siti Nur Assyifa Siti Rahmah Soehardi Soehardi Suci Wulandari, Annisa Suhatman, Raffa Calysta Sumarno Manrejo Supriyanto Supriyanto Suryati, Adelina Thamrin, Djuni Triyana Vina Hariyati Vira Pratiwi Wastam Wahyu Hidayat Widi Winarso, Widi Widjanarko , Wirawan Windiarti, Nabilah Putri Wirawan Widjanarko Woelandari Pantjolo Giningroem, Dewi Sri Woestho, Choiroel Wulandari, Novy Yani Cahya Yoganingsih, Tutiek Yulianti Yulianti Yulianti Yulianti Yuniati, Triana Zalendra, Zalendra