Garuda - Garba Rujukan Digital

The Influence of Corporate Governance and Covid-19 on Tax Avoidance in Mining Companies Listed on The IDX From 2018 to 2023 Rifqoh Nailufar, Fairuz; Hamidi, Masyhuri; Fany Alfarisi, Mohamad
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.710

This study aims to analyze the effect of corporate governance, share ownership, management compensation, and the Covid-19 pandemic on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. Corporate governance is measured by the number of independent commissioners and audit committees, while share ownership includes institutional and managerial ownership. This study uses 20 companies as samples with a total of 120 data observations using the purposive sampling method. The research data were analyzed using panel data regression using EViews12 software. The number of independent commissioners and institutional ownership contribute to a decrease in tax avoidance by increasing supervision and compliance. Conversely, the number of audit committees and management compensation are positively related to tax avoidance, indicating weaknesses in the effectiveness of supervision and compensation incentives that encourage tax avoidance. Managerial ownership has a negative but insignificant effect on tax avoidance. The Covid-19 pandemic shows a positive but insignificant effect, with government policies and corporate governance helping to limit its impact. Overall, the low tax ratio in the mining sector could be related to a combination of these factors, including weaknesses in corporate governance, audit committee effectiveness, institutional ownership, and inadequate compensation incentives. This study also found that the low tax ratio in the mining sector is closely related to tax avoidance practices carried out by companies. The implications of this study are the importance of increasing supervision of corporate governance, especially in terms of the effectiveness of independent commissioners and audit committees, as well as transparency in share ownership and management compensation. Government policies and related authorities need to be strengthened to minimize tax avoidance practices, in order to increase state tax revenues from the mining sector.

Strategi Aliansi Bank Nagari dalam Menghadapi Disrupsi Teknologi Fintech Mayasari, Anggi Puspita; Pujani, Vera; Hamidi, Masyhuri
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

The purpose of this study was to determine Bank Nagari's leading business segment, the type of Fintech and the collaboration model most suitable for Bank Nagari. This type of research is a case study with a descriptive qualitative approach. Research respondents are strategists or decision makers at Bank Nagari. This study uses primary data obtained from respondents' answers in the form of filling out questionnaires and interviews, namely data obtained directly from the object of research. The data analysis technique uses the Quantitative Strategic Planning Matrix (QSPM) to select alternative strategies which include Internal Factor Evaluation (IFE) matrix analysis, External Factor Evaluation (EFE) matrix analysis, weighting, rating determination and multiplication of weights with ratings. The results showed that the value of selecting the bank's business segments, namely MSME and Commercial, was the most attractive alternative strategy or had the highest average TAS score of the other alternative strategies (5.784), the value of choosing the type of Fintech P2P Lending was the most attractive alternative strategy or had a total score The highest average TAS of the other strategic alternatives (5.310), the value of selecting the Channeling as collaboration model is the most attractive strategic alternative or has the highest average Total TAS score of the other strategic alternatives (5.199).

Pengaruh Internal Information Quality, Foreign Institutional Ownership dan Financial Constraints terhadap Cash Holding Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Ammanda, Afifah; Hamidi, Masyhuri; Adrianto, Fajri
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.922

This study aims to look at the factors that influence cash holding in non-financial companies. The independent variables use in this study are internal information quality, foreign institutional ownership and financial constraints and this study uses control variables firm size, leverage and growth opportunity. The data analysis technique used in this research is panel data regression. Based on the results of the research conducted, it was found that the internal information quality has a negative and significant effect on cash holding. Foreign institutional ownership has no significant effect on cash holding. Financial constraints also has no significant effect on cash holding. The control variable firm size has no significant effect on cash holding. The control variable leverage has a negative and significant effect on cash holding. The control variable growth opportunity also has a negative and significant effect on cash holding.

Pengaruh Green Accounting, Kinerja Lingkungan, dan Leverage, terhadap Kinerja Keuangan yang Dimoderasi oleh Corporate Social Responsibility Refalina, Aulia; Hamidi, Masyhuri; Rahim, Rida
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.958

The purpose of this study is to determine the influence of Green Accounting, and Leverage moderated by Corporate Social Responsibility on the Company's Financial Performance. The research method used is a quantitative method. The data used in this study is secondary data in the form of financial statements from the website (www.idx.co.id). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sample was selected from the purposive sampling method and obtained a sample of 38 companies from several criteria that had been set. The analysis technique used in this study is panel regression analysis with the help of STATA version 14.2. The results of the analysis show that Green Accounting does not have a significant positive effect on financial performance. Leverage has a significant negative effect on financial performance. Green accounting moderated by Corporate Social Responsibility on the Company's Financial Performance has a negative effect. Leverage moderated by Corporate Social Responsibility has a significant positive effect on the Company's financial performance. This research can contribute to adding literature related to additional considerations such as Green Accounting, leverage and CSR for investors in evaluating the Company's potential.

Pengaruh Internal Information Quality, Foreign Institutional Ownership dan Financial Constraints terhadap Cash Holding Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Ammanda, Afifah; Hamidi, Masyhuri; Adrianto, Fajri
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.922

This study aims to look at the factors that influence cash holding in non-financial companies. The independent variables use in this study are internal information quality, foreign institutional ownership and financial constraints and this study uses control variables firm size, leverage and growth opportunity. The data analysis technique used in this research is panel data regression. Based on the results of the research conducted, it was found that the internal information quality has a negative and significant effect on cash holding. Foreign institutional ownership has no significant effect on cash holding. Financial constraints also has no significant effect on cash holding. The control variable firm size has no significant effect on cash holding. The control variable leverage has a negative and significant effect on cash holding. The control variable growth opportunity also has a negative and significant effect on cash holding.

Pengaruh Green Accounting, Kinerja Lingkungan, dan Leverage, terhadap Kinerja Keuangan yang Dimoderasi oleh Corporate Social Responsibility Refalina, Aulia; Hamidi, Masyhuri; Rahim, Rida
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.958

The purpose of this study is to determine the influence of Green Accounting, and Leverage moderated by Corporate Social Responsibility on the Company's Financial Performance. The research method used is a quantitative method. The data used in this study is secondary data in the form of financial statements from the website (www.idx.co.id). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sample was selected from the purposive sampling method and obtained a sample of 38 companies from several criteria that had been set. The analysis technique used in this study is panel regression analysis with the help of STATA version 14.2. The results of the analysis show that Green Accounting does not have a significant positive effect on financial performance. Leverage has a significant negative effect on financial performance. Green accounting moderated by Corporate Social Responsibility on the Company's Financial Performance has a negative effect. Leverage moderated by Corporate Social Responsibility has a significant positive effect on the Company's financial performance. This research can contribute to adding literature related to additional considerations such as Green Accounting, leverage and CSR for investors in evaluating the Company's potential.

Pengaruh Kinerja Enviromental, Social, and Governance (ESG) dan Volatilitas Laba terhadap Volatilitas Harga Saham Syariah dengan Effective Tax Rate sebagai Variabel Moderasi (Studi Empiris pada Perusahaan yang terdaftar di Jakarta Islamic Index 70 periode Tahun 2018-2023) Hasanah, Nur; Adrianto, Fajri; Hamidi, Masyhuri
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 6 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Septemb
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i6.1191

Penelitian ini bertujuan untuk mengeksplorasi pengaruh kinerja ESG (Environmental, Social, and Governance) baik secara agregat maupun secara parsial serta volatilitas laba terhadap volatilitas harga saham. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dari website (www.idx.co.id) dan Refinitiv Eikon Database. Populasi pada penelitian ini adalah semua perusahaan yang terdaftar di Jakarta Islamic Index 70 (JII70) pada tahun 2018-2023. Sampel dipilih dari metode purposive sampling dan mendapatkan sampel 37 perusahaan dari beberapa kriteria yang telah ditetapkan. Jenis data penelitian ialah data Unbalanced Panel.Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi panel dengan bantuan EVIEWS versi 10. Hasil penelitian Variabel ESG Score (X1) berpengaruh negatif signifikan terhadap volatilitas harga saham. Variabel kinerja lingkungan (X1a) berpengaruh negatif signifikan terhadap volatilitas harga saham. Variabel kinerja sosial (X1b) berpengaruh positif signifikan. Variabel kinerja tata kelola (X1c) tidak berpengaruh terhadap volatilitas harga saham. Variabel volatilitas laba (X2) tidak berpengaruh terhadap volatilitas harga saham. Serta Variabel Effective tax rate dapat memperlemah pengaruh negatif pengungkapan ESG terhadap volatilitas harga saham.

Analyzing the Determinants of BNPL Users Among Young People in West Sumatera: A Logistic Regression Approach Nisa, Fachrum; Fany Alfarisi, Mohamad; Hamidi, Masyhuri
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1413

This study aims to analyze the factors influencing the use of Buy Now, Pay Later (BNPL) services among the youth in West Sumatra using a logistic regression approach. The factors tested include socio-economic characteristics (gender, education level, and income), BNPL promotions, social influence, and financial self-control. Data were collected through a survey with a sample of 200 respondents consisting of millennials and Generation Z in the area. The findings demonstrate that BNPL promotion and social influence significantly and positively affect BNPL adoption, while gender, education, income, and financial self-control show no significant impact. These findings provide the importance of effective and responsible marketing strategies and social validation in driving BNPL usage. This study also recommends strengthening regulations to enhance consumer protection in the technology-based financial services ecosystem.

Digitalization of Micro, Small and Medium Enterprises in Nagari Muaro Pingai, Junjung Sirih District, Solok Regency, West Sumatra Elsa Eka Putri; Masyhuri Hamidi
Warta Pengabdian Andalas Vol 31 No 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.1.99-107.2024

This program aims to introduce the benefits of science and technology to Micro, Small, and Medium Enterprises (MSMEs) in Nagari Muaro Pingai due to the limited market share and need for more awareness of products produced by these MSMEs. Through this digitalization work program, the community service team from Universitas Andalas assisted five MSME entrepreneurs by strengthening their business branding, providing financial assistance, and digital promotion. The methods employed include direct data collection, interview surveys, and providing training directly to the community. The financial assistance included mobile phones to help them digitize their businesses. The outcomes of those MSME's digitalization work programs included business logos, promotional brochures, and business location registration on the Google Maps platform. The community engagement activities further expanded market reach, increased income, and simplified transaction processes for MSME entrepreneurs in Nagari Muaro Pingai.

Analisis Pengaruh Kinerja Keuangan terhadap Profitabilitas BRI Regional Office Padang dengan Ukuran Perusahaan sebagai Variabel Moderasi Tahun 2019-2023 Triana, Fella; Hamidi, Masyhuri; Adrianto, Fajri
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2023

Penelitian ini bertujuan untuk menguji pengaruh BOPO, CASA, LDR, dan NPL dengan ukuran perusahaan sebagai variabel moderasi terhadap profitabilitas 179 (seratus tujuh puluh sembilan) unit kerja BRI Regional Office Padang di Provinsi Sumatera Barat yang disajikan dalam bentuk rasio ROA tahun 2019 sampai dengan tahun 2023. Metode penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kuantitatif, memanfaatkan analisis regresi data panel dengan bantuan Eviews versi 12. Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan BRI Regional Office Padang. Hasil analisis menunjukkan BOPO berpengaruh signifikan terhadap ROA secara negatif, hasil yang sama dengan ukuran perusahaan sebagai variabel moderasi; CASA berpengaruh signifikan terhadap ROA secara positif, hasil yang sama dengan ukuran perusahaan sebagai variabel moderasi; NPL tidak berpengaruh signifikan terhadap ROA, hasil yang sama dengan ukuran perusahaan sebagai variabel moderasi; LDR berpengaruh signifikan terhadap ROA secara positif tetapi tidak signifikan terhadap ROA dengan ukuran perusahaan sebagai variabel moderasi. Secara simultan BOPO, CASA, NPL, dan LDR secara bersama-sama berpengaruh signifikan terhadap ROA BRI Regional Office Padang beserta ukuran perusahaan sebagai variabel moderasi. Penelitian ini dapat memberikan kontribusi untuk menambah literatur terkait pertimbangan tambahan seperti rasio efisiensi, rasio kualitas pinjaman, dan rasio likuiditas terkait profitabilitas bagi investor dalam menilai potensi perusahaan.

Title

Found 44 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 44 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 44 Documents
Search