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All Journal PASAI JOURNAL OF ECONOMIC SCIENCE JRMSI - Jurnal Riset Manajemen Sains Indonesia International Journal of Supply Chain Management E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Journal of Qualitative Research Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) J-MIND (Jurnal Manajemen Indonesia) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Visioner & Strategis Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Malikussaleh Mengabdi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia
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Fakultas Ekonomi Dan Bisnis, Universitas Malikussaleh, Aceh
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The Effect Of Hotel Tax Collection, Restaurant Tax And Entertainment Tax On The Original Regional Density In Medan City Fahmi Hilfandi, Muhammad; Nur Ilham, Rico; Marzuki, Marzuki; Jummaini, Jummaini; Rusydi, Rusydi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.997 KB) | DOI: 10.54443/jaruda.v1i1.10

Abstract

This study aims to examine the effect of hotel tax collection, restaurant tax and entertainment tax on the original regional density in Medan City. This study used time series data for 2016-2020 obtained from the Medan City Regional Tax and Levy Management Agency. The data analysis method used is the multiple linear regression method with the help of SPSS 25. The results of the study partially showed that the Hotel Tax had a positive and significant effect on Regional Original Income in Medan City, Restaurant Tax had a positive and significant effect on Regional Original Income in Medan City, and Entertainment Tax showed results of negative and insignificant effects on Regional Original Income in Medan City. Simultaneously, the simultaneous results of the variables hotel tax, restaurant tax, and entertainment tax have a positive and significant effect on the original regional income in Medan city.
THE INFLUENCE OF COGNITIVE FINANCE, FINANCIAL LITERACY, FINANCIAL PLANNING, AND FINANCIAL SATISFACTION ON STOCK INVESTMENT BEHAVIORAL INTENTIONS (Case Study of Young Entrepreneurs in Lhokseumawe City) Chiril Akhyar; Ulya Alfajri; Ristati; Jummaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.143

Abstract

This research aims to determine the influence of cognitive finance, financial literacy, financial planning, and financial satisfaction on behavioral intentions to invest in shares. The research method used in this research is quantitative research. The population in this research is young entrepreneurs from Lhokseumawe City who intend to invest in shares, by taking a sample of 96 respondents using a purposive sampling technique. The data collection method in this research is by distributing questionnaires online and directly to young entrepreneurs in Lhokseumawe City. The data analysis used is multiple linear regression. The aim of this research is to find out how much young entrepreneurs in Lhokseumawe City invest in shares. This data was obtained after distributing questionnaires to young entrepreneurs whose criteria had been determined. The research results show that partially the cognitive financial variables and financial satisfaction have a significant effect on the behavioral intention to invest in shares by young entrepreneurs in Lhokseumawe City, while the variables financial literacy and financial planning do not significantly influence the behavioral intention to invest in shares. Based on the research results, the most dominant variable is cognitive finance, which greatly influences young entrepreneurs in Lhokseumawe City to invest in shares.
THE EFFECT OF FINANCIAL RATIOS ON PROFIT GROWTH IN CONSUMER INDUSTRY SECTOR COMPANIES LISTED ON THE IDX Ravina; Chairil Akhyar; Darmawati Muchtar; Jummaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.205

Abstract

The rapid development of the consumer goods industrial sector in Indonesia, especially in an economic context driven by high demand for consumer goods, makes this sector very important for national economic growth. This research aims to analyze the influence of financial ratios on profit growth in consumer industry sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. The variables analyzed include profitability, liquidity, solvency and activity. The research method used is quantitative with a purposive sampling technique, with panel data that combines cross-section and time series data. The research results show that profitability (ROA), liquidity (CR), and activity (TATO) have a positive and significant effect on profit growth, while solvency (DAR) has a negative and insignificant effect. This research provides insight into the importance of managing financial ratios to increase company profit growth in the consumer industrial sector.
Pengaruh Perputaran Kas, Perputaran Piutang dan Modal Kerja terhadap Kinerja Keuangan pada Perusahaan Pertambangan di Bursa Efek Indonesia Nurfazilah, Nurfazilah Nurfazilah; Zulfan, Zulfan Zulfan; Darmawati, Darmawati Darmawati; Jummaini, Jummaini Jummaini
Jurnal Visioner & Strategis Vol. 13 No. 2 (2024)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This thesis examines the influence of cash turnover, accounts receivable turnover, working capital on financial performance in mining sector companies listed on the Indonesia Stock Exchange in 2020-2022, which aims to determine the influence of cash turnover, turnover, working capital on Return On Equity (ROE). in mining sector companies listed on the Indonesian Stock Exchange (BEI). The research method used uses quantitative research methods, with multiple linear analysis techniques. The research results concluded that the Cash Turnover and Net Working Capital variables partially had a significant effect on Return On Equity in Mining Sector Companies listed on the Indonesian Stock Exchange Index (BEI) for 2020-2022, while the Receivable Turnover variable partially did not have a significant effect on Return on Equity in mining sector companies listed on the Indonesian Stock Exchange (BEI) Index for 2020-2022 Keywords: Cash turnover, Receivable Turnover, Working Capital, ROE
THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY ON TAX AGGRESSIVENESS: CASE STUDY ON MANUFACTURING COMPANIES SUB PROPERTY AND REAL ESTATE SUB-SECTOR IN BEI Zaufani Putri Khairun; Jummaini; Ghazali Syamni; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.214

Abstract

This study aims to examine the effect of liquidity, leverage, and profitability on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed from the official website www.idx.co.id and also from the website of each company. The data that has been collected is processed using eviews. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sample selection technique used purposive sampling technique and obtained 17 companies for 5 years with a total sample data obtained was 85 sample data. The data analysis method used in this study is panel data regression analysis. The research results found that, liquidity and leverage have no effect on tax aggressiveness, and profitability has a negative effect on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses panel data to test manufacturing companies in the property and real estate sub-sector. Further research can consider the influence of these variables and expand the scope of research to other industrial sectors. The results of this study not only provide new insights into the situation of financial management in companies, but can also be a basis for further refining and developing existing theories.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Sektor Properti dan Real Estate Di Bursa Efek Indonesia) Nurazmi; Wardhiah; Jummaini; Marzuki
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1481

Abstract

This research aims to determine and analyze the influence of investment decisions, funding decisions and profitability on company value in the property and real estate sector listed on the Indonesia Stock Exchange. The data used in this research is time series data for the 2019-2023 time period and cross-section data sourced from 56 property and real estate sector companies on the Indonesia Stock Exchange. The analytical method used in this research is panel data regression using the eviews 12 analysis tool. Panel data regression estimation technique using the Common Effect, Fixed Effect and Random Effect models, based on the results of the Chow test and Hausman test and lagrage multiplier (LM) the results show that the Random Effect Model is appropriate to this research. The research results show that investment decisions (PER) and profitability (ROE) have a negative effect on company value, while funding decisions (DER) have a positive and significant effect on company value in property and real estate sector companies listed on the Indonesia Stock Exchange. Keywords : Investment Decisions, Funding Decisions, Profitability, Value Company
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Belanja Modal Terhadap Kemandirian Keuangan Daerah Kabupaten/Kota Provinsi Aceh Putri Maharani; Wahyuddin Wahyuddin; Marzuki Marzuki; Jummaini Jummaini
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah, dana alokasi umum dan belanja modal terhadap kemandirian keuangan daerah kabupaten/kota provinsi aceh. Penelitian ini menggunakan gabungan data cross section dengan time series pada 23 kabupaten/kota Provinsi Aceh selama tahun 2019-2023. Metode analisis data yang digunakan adalah regresi data panel dengan bantuan eviews 12. Hasil penelitian ini membuktikan bahwa pendapatan asli daerah berpegaruh positif dan signifikan terhadap kemandirian keuangan daerah. dana alokasi umum berpengaruh negatif dan signifikan terhadap kemandirian keuangan daerah. belanja modal berpengaruh positif dan signifikan terhadap kemandirian keuangan daerah. Besarnya pengaruh pendapatan asli daerah, dana alokasi umum dan belanja modal terhadap kemandirian keuangan daerah kabupaten/kota Provinsi Aceh adalah sebesar 95,58 % dan berarti 4,42% lainnya dipengaruhi diluar variabel ini. Pentingnya hasil penelitian ini untuk memperkaya dan menguji teori-teori ekonomi publik, pengelolaan keuangan daerah dan kebijakan perpajakan. Hasil penelitian tidak hanya memberikan wawasan baru mengenai situasi pengelolaan keuangan daerah di indonesia, namun juga dapat menjadi landasan untuk lebih menyempurnakan dan mengembangan teori-teori yang sudah ada.
THE EFFECT OF INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET (IOS), BUSINESS RISK AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUE IN COMPANIES PROPERTY AND REAL ESTATE REGISTERED ON THE INDONESIAN STOCK EXCHANGE Dwi Selvi Wulandari; Husaini; Jummaini; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.236

Abstract

This study aims to examine the effect of intellectual capital, investment opportunity set (ios), business risk and corporate social responsibility (csr) on firm value in property and real estate companies listed on the Indonesia stock exchange. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 18 companies for the 2019-2023 period. The results found that VAIC and CSR have a positive and insignificant effect, while MBVA has a positive and significant effect and EBP has a negative and significant effect on firm value.
THE EFFECT OF PROFITABILITY, COMPANY GROWTH, BUSINESS RISK, MANAGERIAL OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON DEBT POLICY IN SUB-MINING COMPANIES COAL SECTOR LISTED ON THE IDX Heri Susan; Jummaini; Marzuki; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.263

Abstract

This study aims to determine the effect of profitability, company growth, business risk, managerial ownership, and institutional ownership on debt policy in mining companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data from 16 mining companies listed on the Indonesia Stock Exchange. The method used to analyze the relationship between the independent variables and the dependent variable is the panel data regression method. The results of the study indicate that profitability has a positive and significant effect on debt policy in coal mining companies listed on the Indonesia Stock Exchange. Company growth has a positive and significant effect on debt policy. Business risk has a negative and significant effect on debt policy. Managerial ownership has no significant effect on debt policy. Institutional ownership has no significant effect on debt policy. Overall, profitability, company growth, business risk, managerial ownership, and institutional ownership have a positive and significant effect on debt policy.
THE EFFECT OF CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO AND SIZE ON FINANCIAL DISTRESS WITH PROFITABILITY AS A MODERATING VARIABLE IN PRIVATE BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE PERIOD 2018-2022 Lala Merlita; Darmawati Muchtar; Ahmad Fauzul Hakim Hasibuan; Ghazali Syamni; Jummaini; Husaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 6 (2025): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i6.759

Abstract

This study aims to determine how Profitability (ROA) strengthens/weakens the influence of CAR, NPL, LDR, SIZE on financial distress in Private Banking Companies listed on the IDX. This type of research is quantitative descriptive. The population in this study are all private banking companies listed on the Indonesia Stock Exchange. Based on these provisions, the population of this study is 35 Private Banks. The companies selected as samples are 33 private companies. With the results CAR has a significant effect on financial distress in Private Banking Companies listed on the IDX. NPL does not have a significant effect on financial distress in Private Banking Companies listed on the IDX. LDR has a significant effect on financial distress in Private Banking Companies listed on the IDX. SIZE has a significant effect on financial distress in Private Banking Companies listed on the IDX. Profitability (ROA) has a significant effect on financial distress in Private Banking Companies listed on the IDX. Profitability (ROA) cannot moderate the effect of CAR on financial distress in Private Banking Companies listed on the IDX in this study, including in the Moderation Predictor (Predictor Moderation). Profitability (ROA) can moderate the effect of NPL on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation. Profitability (ROA) can moderate the effect of LDR on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation, Profitability (ROA) can moderate the effect of SIZE on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation.
Co-Authors Ahmad Fauzul Hakim Hasibuan Ahmad Zubair Aiyub AR, Khairina Ari Maulana Asnawi Asnawi Chairil Akhyar Chiril Akhyar Darmawati Darmawati Darmawati Darmawati Muchtar Darmawati, Darmawati Darmawati Dwi Selvi Wulandari Fadhli Fadhli Fahmi Hilfandi, Muhammad Faisal Faisal Ghazali Syamni Ghazali Syamni Hasan Basri Hendra Raza Heri Susan Hijri Juliansyah Husaini Husaini Husaini Iqbaal Fauzi Pakpahan Khairina AR. Lala Merlita Marzuki Marzuki Marzuki Marzuki Marzuki Melisa Melisa Nasir Azis Naufal Bachri, Naufal Naz’aina Nurazmi Nurfazilah, Nurfazilah Nurfazilah Nurhasanah, Nurhasanah Nurhasanah Nurlela Nurlela Nurlela Nurlela Nurlela Pratiwi, Rati Putri Maharani Rahmaniar Rahmaniar, Rahmaniar Rasyimah Rasyimah Rasyimah Rasyimah Ravina Reja Azwani Rico Nur Ilham Riga Sanjaya Ristati Ristati Ristati Ristati Rusydi Rusydi Said Musnadi Ulfa Dilla Amalia Ulya Alfajri Wahyuddin Wahyuddin Wahyuddin, Wahyuddin Wahyuddin Wardhiah Yanita Zaufani Putri Khairun Zikri Muhammad Zulfan Zulfan, Zulfan Zulfan Zulham Zulham Zuraida, Zuraida Zuraida