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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 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 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 Jurnal Riset dan Inovasi Manajemen
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 Aset Pajak Tangguhan dan Beban Pajak Tangguhan Terhadap Manajemen Laba Akrual Pada Perusahaan (Literature Review) Achmad Fauzi; Cahyadi Husadha; Adelia Safitri; Adila Putri Alfia; Aditya Agung Pambudi; Permana, Aditya; Alfian Mada Restu
Jurnal Humaniora, Ekonomi Syariah dan Muamalah Vol. 1 No. 4 (2023): Jurnal Humaniora, Ekonomi Syariah dan Muamalah (Oktober-Desember 2023)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jhesm.v1i4.109

Abstract

Laporan keuangan tahunan menunjukkan kemajuan perusahaan. Laporan keuangan memainkan fungsi penting. Hal ini penting sebagai alat untuk menilai kinerja manajemen perusahaan. Manajemen laba adalah manipulasi hukum atas pelaporan keuangan untuk menyesuaikan pendapatan perusahaan dengan kebijakan manajemen. Aset pajak tangguhan merupakan faktor pertama yang dapat mempengaruhi manajemen laba. Artikel ini mengkaji pengaruh aset pajak tangguhan dan beban pajak tangguhan terhadap manajemen laba akrual perusahaan. Tujuan artikel ini adalah untuk memberikan informasi mengenai hubungan dua variabel. Tinjauan literatur kualitatif digunakan sebagai metode penelitian dalam artikel ini.
Studi kasus: Mental accounting bias dan confirmation bias terhadap pengambilan keputusan investasi saham pada galeri investasi universitas Cahyadi Husadha; Wastam Wahyu Hidayat; Devi Fitriani; Elia Rossa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.608

Abstract

The decision for an investor in the criteria for making stock investment decisions aims to determine the effect of mental accounting bias and confirmation bias. This study took a sample of students in an investment gallery of a private university in Bekasi. The population in this study are student investors at the Investment Gallery of Bhayangkara University, Jakarta Raya Bekasi. Data were collected through online questionnaires on students who have investment experience. The study results indicate that mental accounting and confirmation bias positively and significantly affect stock investment decision-making. This study provides insights to researchers and practitioners studying budding investors in a university setting.
P PEMBERDAYAAN UMKM MELALUI INKLUSI KEUANGAN, LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN DALAM MENINGKATKAN KINERJA UMKM DI KOTA BEKASI Pangaribuan, David; Cahyadi Husadha; Sumarno Manrejo; Risyah Fauziah
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 4 No. 1 (2024): Jurnal PkM PATIKALA
Publisher : Education and Talent Development Center of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v4i1.1707

Abstract

Tujuan utama dari kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pencerahan serta meningkatkan pengetahuan dan pemahaman pelaku UMKM mengenai pentingnya inklusi keuangan, literasi keuangan, dan manajemen keuangan dalam pengelolaan usaha mereka. Dengan pemahaman yang lebih baik tentang ketiga aspek ini, diharapkan pelaku UMKM dapat lebih termotivasi dalam mengelola keuangan usaha mereka, yang pada akhirnya akan berdampak positif pada kinerja usaha mereka. Kegiatan pengabdian ini dilaksanakan di Dinas Koperasi dan UKM Kota Bekasi dengan melibatkan 100 pelaku UMKM yang memiliki berbagai karakteristik usaha. Pendekatan yang digunakan dalam kegiatan ini adalah dialog dan wawancara untuk mendapatkan data primer secara langsung dari peserta. Hasil wawancara menunjukkan bahwa peningkatan pemahaman dan pengetahuan mengenai inklusi keuangan, literasi keuangan, dan manajemen keuangan memang memberikan dampak positif terhadap pengelolaan usaha UMKM. Hal ini terlihat dari peningkatan kinerja UMKM yang diukur setelah pelaku usaha mengaplikasikan pengetahuan yang mereka peroleh selama kegiatan berlangsung.
Pengaruh Modernisasi Perpajakan, Sosialisasi dan Kesadaran terhadap Kepatuhan Wajib Pajak dengan Tingkat Pendapatan sebagai Variabel Moderasi : (Studi Kasus Kendaraan Bermotor di Kota Bekasi) Vina Hariyati; Nera Marinda Machdar; Cahyadi Husadha
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3075

Abstract

This study aims to examine the Effect of Modernization of Tax Administration System, Tax Socialization and Tax Behavior Awareness on Taxpayer Compliance with Income Level as Moderation Variable. This researcher uses primary data by distributing questionnaires to two-wheeled motor vehicle taxpayers at Samsat Bekasi City. The determination of the sample in this study used the purposive sampling method. The Population in this study was 100 taxpayers. This study uses Smart PLS 3.0 Software. The results of this study indicate that modernization of the tax administration system and tax socialization have no effect on taxpayer compliance. While tax behavior awareness has a positive and significant effect on taxpayer compliance. Income level cannot moderate the effect of modernization of the tax administration system, tax socialization and tax behavior awareness on taxpayer compliance.
Analisis Pembentukan Portofolio Optimal Saham Saham Di Indeks Saham LQ-45 Menggunakan Model Elton Dan Gruber Periode 2019-2024 Sandi, Samuel; Husadha, Cahyadi; Kurniawan, Dody
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6113

Abstract

This study aims to analyze the formation of an optimal portfolio of stocks included in the LQ-45 index on the Indonesia Stock Exchange using the Elton and Gruber Models for the 2019-2024 period. The Elton and Gruber Models were chosen because of their ability to simplify the portfolio selection process through a trade-off approach between return and risk, without requiring a complex covariance matrix. This research method uses a quantitative approach with secondary data in the form of monthly stock prices, market return rates, and risk-free interest rates. The results of the study indicate that stock selection based on the excess return to beta ratio produces a more efficient portfolio compared to the traditional approach. In addition, the composition of the optimal portfolio produced is able to provide competitive returns with a diversified level of risk. These findings are expected to contribute to investors in making more rational investment decisions based on empirical data..
Pengaruh Work-Life Balance Dan Time Management Terhadap Kinerja Karyawan Perusahaan XYZ Perkasa, Ully Nuha; Husadha, Cahyadi; Kurniawan, Dody
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6115

Abstract

The COVID-19 pandemic triggered a shift in work patterns, including the implementation of Work From Home and hybrid work systems. This study aims to examine the effect of Work-life Balance (X1) and Time Management (X2) on Employee Performance (Y) in the B2C and B2B Divisions of Perusahaan XYZ Indonesia, located at TCC Batavia Tower One, Jakarta. A quantitative approach was used, employing a survey method with saturated sampling, involving all 50 employees. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression with SPSS version 25. The results indicate that both X1 and X2 have a positive and significant influence on Y. The post-pandemic hybrid work policy (two days per week) is considered effective in maintaining employee performance. This research provides valuable insights for developing flexible work policies in the modern work environment.
Pengaruh Kualitas Produk, Brand Image, dan Promosi Terhadap Keputusan Pembelian Air Kemasan Merek AQUA di Tengah Isu Negatif : (Studi Kasus Pada Mahasiswa Prodi Manajemen Angkatan 2021 Universitas Bhayangkara Jakarta Raya) Arzety, Adelia Vita; Kurniawan, Dody; Husadha, Cahyadi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6139

Abstract

This study aims to determine the influence of the independent variables Product Quality, Brand Image, and Promotion on the dependent variable Purchase Decision, both simultaneously and partially. The research method used is a quantitative approach with purposive sampling technique, calculated using the Slovin formula. The population in this study consists of Management students from the 2021 class at Universitas Bhayangkara Jakarta Raya, with a sample size of 96 respondents. Based on the results of the partial test (t-test), the Product Quality variable has a positive and significant effect on Purchase Decision, with a t-value of 4.353 > t-table 1.986 and a significance value of 0.000 < 0.05. The Brand Image variable also has a positive and significant partial effect on Purchase Decision, with a t-value of 5.079 > t-table 1.986 and a significance value of 0.000 < 0.05. Similarly, the Promotion variable shows a positive and significant effect on Purchase Decision, with a t-value of 5.203 > t-table 1.986 and a significance value of 0.000 < 0.05. Furthermore, the simultaneous test (F-test) shows that the three independent variables Product Quality (X1), Brand Image (X2), and Promotion (X3) together have a positive and significant effect on Purchase Decision (Y), with an F-value of 74.041 > F-table 2.70 and a significance value of 0.000 < 0.05. The coefficient of determination (R²) result indicates that the three independent variables explain 69.8% of the variation in the dependent variable.
PENGARUH BRAND IMAGE, PROMOSI, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN AIR MINUM DALAM KEMASAN MEREK LE MINERALE : (Studi Kasus Pada Mahasiswa Prodi Manajemen Universitas Bhayangkara Jakarta Raya Angkatan 2021) Putri, Elisa Nabila; Kurniawan, Dody; Husadha, Cahyadi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6140

Abstract

This study aims to analyze the independent variables consisting of Brand Image, Promotion, and Product Quality on the dependent variable, namely Purchasing Decisions, both simultaneously and partially. The approach used in this study is a quantitative method with a sampling technique using purposive sampling based on the Slovin formula. The population in this study were 127 Management Study Program Students at the University of Bhayangkara Jakarta Raya Class of 2021. With a sample size of 100 respondents. Based on the results of the partial test analysis (t-test), it was found that the Brand Image variable has a significant positive effect on Purchasing Decisions with a t-count of 4,950> 1,984 (t-table) and a significant value of 0.000 <0.05. Furthermore, the Promotion variable also shows a significant positive effect on Purchasing Decisions with a t-count of 12,465> 1,984 (t-table) and a significant value of 0.000 <0.05. Meanwhile, the Product Quality variable shows a positive but insignificant partial effect on Purchasing Decisions because the t-count is 1.737 < 1.984 (t-table) with a significant value of 0.86 > 0.05. In the simultaneous test (F test), it is known that the three independent variables together have a positive and significant effect on Purchasing Decisions with an F-count value of 113.152 > 2.70 (F table) and a significant value of 0.000 < 0.05. Meanwhile, the results of the determination coefficient test (R²) show that the relationship between Brand Image (X1), Promotion (X2), and Product Quality (X3) with Purchasing Decisions (Y) has a correlation level of 77.3%.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Teknologi Yang Terdaftar Di Bei Tahun 2021 Sampai 2023 Rabani, Imelivia Cahya; Husadha, Cahyadi; Kurniawan, Dody
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6148

Abstract

In Indonesia, technology has developed rapidly and has become an important part of people's lives. Over the past six years, especially during the pandemic between 2020 and 2022, information and communication technology (ICT) has experienced positive growth. Although the technology sector has received considerable attention, the movement of company shares in this sector shows fluctuations that can certainly affect investors' perceptions of company value. This study aims to analyze the influence of Net Profit Margin (NPM), Current Ratio (CR), and Debt To Equity Ratio (DER) on company value in the technology sector listed on the Indonesia Stock Exchange during the period 2021–2023. This study uses a quantitative approach with secondary data and purposive sampling in sample selection. Data analysis was conducted using EViews 12 software, through several stages, including descriptive statistical tests, selection of panel data regression models, classical assumption tests, t-tests, F-tests, and determination coefficients. The analysis results indicate that Net Profit Margin (NPM) and Current Ratio (CR) do not significantly influence company value. Meanwhile, the Debt-to-Equity Ratio (DER) has a significant partial effect on company value. Simultaneously, the three financial performance indicators—NPM, CR, and DER—have a significant effect on company value. This finding suggests that capital structure, represented by DER, is an important aspect in assessing the value of technology sector companies.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Prestasi Kerja Pegawai di Kelurahan Bojong Rawalumbu 2024 Jendro Diu; Tutiek Yoganingsih; Cahyadi Husadha
Manajemen Kreatif Jurnal Vol. 3 No. 3 (2025): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v2i3.3240

Abstract

This research aims to determine and analyze the influence of work motivation and work discipline on employee work performance in Bojong Rawalumbu Subdistrict. This type of research is quantitative. The sample used was 56 respondents from Bojong Rawalumbu Village employees. To test and prove the research hypothesis using the SPSS version 26 application. The results of the research that has been carried out are that the independent variables have a positive and significant effect on the dependent variable. Based on the test results and data analysis for the Work Motivation variable, it was obtained that the t-value was 2.677 > 1.674 (t-table) with a sig of 0.010 < 0.05, meaning that Work Motivation (X1) had a positive and significant effect on Work Performance (Y). Then the Work Discipline variable obtained a t-count value of 5.873 > 1.674 (t-table) with a sig of 0.000 < 0.05, which means that Work Discipline (X2) has a positive and significant effect on Work Performance (Y) and it is known that the f-count is 33.151 > 3.172 (Ftable) with a sig value of 0.000 < 0.05 that simultaneously Work Motivation (X1) and Work Discipline (X2) have a positive and significant effect on Work Performance (Y).
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 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 Marundha, Amor 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