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All Journal Jurnal Riset Akuntansi Terpadu Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ilmiah Edunomika (JIE) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Akuntansi Enrichment : Journal of Management Jurnal Buana Akuntansi Journal of Economics and Business UBS Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement International Journal of Multidisciplinary Research and Literature (IJOMRAL) Proceeding International Annual Conference Economics, Management, Business, and Accounting Journal of Current Studies in SDGs
Agus Sholikhan Yulianto
Accounting Departement, Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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KOMPLEKSITAS PRODUK DAN KUALITAS KOMUNIKASI TERHADAP INTER-ORGANIZATIONAL COST MANAGEMENT DAN OPEN BOOK ACCOUNTING Imam Abu Hanifah; Agus Sholikhan Yulianto
Jurnal Buana Akuntansi Vol 7 No 1 (2022): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i2.2211

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh antara kompleksitas produk dan kualitas komunikasi terhadap IOCM dan OBA. Penelitian sebelumnya telah dilakukan di negara-negara lain seperti di Negara-negara Eropa dan Amerika. Penelitian terkait tema ini tidaklah banyak dilakukan oleh peneliti lain, dan penelitian ini merupakan satu dari sedikit penelitian yang memberikan bukti empiris pada hubungan IOCM dan OBA yang disebabkan oleh kompleksitas produk dan kualitas komunikasi. Penelitian ini fokus pada perusahaan di Indonesia yang berusaha meningkatkan kompetitifnya. Metode yang digunakan dengan mengumpulkan data survey yang dilakukan kepada para manajer tingkat menengah pada perusahaan yang terdaftar di Kementerian atau Dinas Perindustrian. Pengambilan sampel dengan metode purpossive sampling, dan metode analisis data mengunakan SEM Partial Least Square (PLS). Uji kualitas meliputi uji reliabilitas dan uji validitas dengan software Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa kompleksitas produk dan kualitas komunikasi berpengaruh terhadap IOCM dan OBA. Temuan lain juga menunjukkan bahwa praktek IOCM akan berpengaruh pada pelaksanaan OBA. Pembuatan produk yang sesuai dan rumit, disertai dengan informasi yang lengkap dan memadai secara empiris dapat mempengaruhi peningkatan pelaksanaan IOCM dan OBA. Semoga hasil penelitian ini memberikan manfaat bagi perkembangan ilmu akuntansi di Indonesia.
PELUANG DAN TANTANGAN UMKM DI MASA PANDEMI COVID-19 Fitriyah Nurhidayah; Putri Mutira; Yanti Yanti; Ratih Purnamasari; Meutia Meutia; Lia Uzliawati; Tubagus Ismail; Dadan Ramdhani; Imam Abu Hanifah; Elvin Bastian; Helmi Yazid; Agus Sholikhan Yulianto
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i2.695-698

Abstract

Pandemi Covid-19 telah berlangsung lebih dari setahun dan masih belum menunjukkan tanda-tanda akan segera berakhir. Dampaknya sangat luas dan mempengaruhi berbagai sektor, termasuk UKM. Para pelaku usaha tersebut secara langsung mengalami penurunan omzet bahkan menutup usahanya. Sebagai upaya untuk mengurangi atau mengatasi dampak pandemi di sektor UKM, kampus bisa menjadi motor penggerak. Universitas Sultan Ageng Tirtayasa melalui kegiatan Pengabdian kepada Masyarakat tidak ketinggalan juga berkontribusi, namun dengan mempertimbangkan situasi pandemi dan pembatasan kegiatan masyarakat secara langsung dengan jangkauan yang luas dan untuk memutus penyebaran Covid-19 maka digunakan strategi webinar online, yaitu peluang dan tantangan yang dihadapi oleh UKM di Indonesia. di tengah pandemi yang memberikan solusi terbaik.
Tax Planning, Company Size, Profit Management, and Profitability as Moderating Variables Tifani Ulfa; Rudi Zulfikar; Agus Sholikhan Yulianto
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.88

Abstract

The purpose of this study was to determine the effect of tax planning, and firm size on earnings management moderated by profitability. The theory that is used as the basis for this research is agency theory. This study uses manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The data used is secondary data. The results of this study indicate that tax planning and firm size have a significant effect on earnings management. Firm size affects earnings management moderated by profitability. While tax planning has no effect on profit management moderated by profitability
Hubungan Media Richness Terhadap User Trust Dan Persepsi Tanggung Jawab Sosial Perusahaan Dengan Sensitivitas Lingkungan Industri Sebagai Variabel Moderating (Studi Empiris Pada Mahasiswa Pascasarjana Akuntansi Di Jakarta) Nurainun Bangun, Agus Sholikhan Yulianto
Jurnal Akuntansi Vol. 18 No. 1 (2014): January 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i1.557

Abstract

This Study Analyzed The Relationship Richness Media With User Trust And Perception Of Csr With Environmental Sensitivity Of The Industry As A Moderating Variable.
Managerial ownership profitability and firm value agency theory perspective Listia Aulia Indy; Lia Uzliawati; Agus Sholikhan Yulianto
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1224

Abstract

This study explains the phenomenon of the decline in the value of banking companies when the rupiah slumped in 2018. The purpose of this study was to reveal the effect of managerial ownership and profitability on firm value and the effect of managerial ownership on profitability. The population in this study is the banking sub-sector financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The results of the study show that managerial ownership has no effect on firm value and does affect profitability. Furthermore, profitability affects the firm value. This study shows the mediating role of profitability on the indirect effect of managerial ownership on firm value.
The Role of Board Commissioner Size, Independent Commissioner, Ownership Concentration, Leverage, and Firm Size on Intellectual Capital Disclosure Anis Maryanih; Lia Uzliawati; Agus Sholikhan Yulianto
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.16082

Abstract

The purpose in this study to determinate the effect of board of commissioner size, independent commissioner, ownership concentration, leverage, and firm size to intellectual capital disclosure in banking sector listed on Indonesian Stock Exchange 2017-2020. This study used purposive sampling to sample selection and found 148 sample data. The data obtained from Indonesian Stock Exchange website. This study used data analytical method is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and goodness of fit models by SPSS version 25. This study find is board of commissioner size, independent commissioner, and ownership concentration have no effect on intellectual capital disclosure. Then, Leverage, and firm size have effect on intellectual capital disclosure
Training on Simple Financial Reports for BUMDes in Bojonegara sub-District Serang Regency Nurhayati Soleha; Agus Sholikhan Yulianto; Imam Abu Hanifah; Chandra Prasadhita; Tri Wahyudi
MOVE: Journal of Community Service and Engagement Vol. 2 No. 5 (2023): May 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i5.211

Abstract

BUMDes financial reports are crucial because the reports involve in the use of economic resources that come from the community and/or the government. For this reason, training for BUMDes is needed regarding preparing financial reports according to accounting standards so that BUMDes accountability and transparency can be achieved. Through community service activity, BUMDes management understands the importance of preparing financial reports based on accounting standards (SAK), however, in practice, BUMDes have not been able to implement financial reports according to accounting standards yet.
Intellectual capital disclosure and profitability on Company value in Banking Shofiyatul Innayah; Lia Uzliawati2; Agus Sholikhan Yulianto
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1352

Abstract

Company Value consider by investors to make investment decisions. Companies that have high company value will affect investor confidence to invest in a company. Based on the phenomenon and agency theory, company value is influenced by Intellectual Capital Disclosure and Profitability. Intellectual capital is an intangible asset owned by a company that can have added value to company value. This study aims to examine the effect of Intellectual Capital Disclosure on Company value. The sample used in this study is the banking annual report listed on the IDX for 2017-2021. Multiple Regression is used as an analytical tool in this study. The results of the study show that intellectual capital disclosure has a significant negative effect on company value. Meanwhile, Profitability has a significant positive effect on company value. Profitability is a one mind factor that is considered by investors when making an investment.
Pengaruh Struktur Kepemilikan Terhadap Financial Distress serta Implikasinya kepada Manajemen Laba Risma Rosifah; Rudi Zulfikar; Agus Sholikhan Yulianto
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 2 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v6i2.2403

Abstract

Analyzing the impact of ownership structure, namely management ownership, institutional ownership, and ownership concentration on financial hardship is the goal of this study, then consider how financial crisis affects the administration of earnings. A transportation firm listed on the Indonesia stock market from 2016 to 2021 served as the study's sample. The transportation company's annual report was the source of the data, which was gathered through documentation and observation. SPSS version 26 was used to analyse the data using a multiple linear regression strategy. The findings revealed managerial ownership and institutional ownership had positive and negative impact on financial distress. Ownership concentration no impact on financial distress. Financial distress had positive impact on earnings management.
PSAK-71 and Firm Value: Mediating Role of Allowance for Bad Debt and Profitability Yolanda Aryanti; Tri Lestari; Agus Sholikhan Yulianto
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21286

Abstract

This study invetigates the effect of the implementation of PSAK 71 on firm value with profitability as an intervening variable. The population of this study is banking companies listed on the Indonesia Stock Exchange for the period 2018-2021. Determination of the sample using purposive sampling and selected 17 companies. The result shows a direct positive influence of PSAK 71 on AFBD and PSAK 71 on ROA. The analysis also uncovers the negative impact of AFBD on ROA, AFBD on PBV and ROA on PBV. Meanwhile, this research does not find any influence of PSAK 71 on PBV. Sobel tests prove the negative partial mediation role of AFBD on the impact of PSAK 71 on ROA and ROA in the effect of AFBD and PBV. On the other hand, we also find the full negative mediation role of AFBD on the influence of PSAK 71 on PBV and ROA on the effect of PSAK 71 on PBV.
Co-Authors Anis Maryanih Anis Setiawati Anna Sofia Atichasari Aulia Indy, Listia Chandra Prasadhita Elvin Bastian Fitriyah Nurhidayah Hasanudin, Agus Ismaya Helmi Yazid Imam Abu Hanifah Imam Abu Hanifah Lia Uzliawati Lia Uzliawati Lia Uzliawati Meutia, Meutia Muhamad Taqi Munawar Muchlish Nurainun Bangun Nurhayati Soleha Petty Aprilia Sari Putri Mutira Ramdhani, Dadan Ratih Purnamasari Retnowati, Wulan Risma Rosifah Rita Rosiana Rita Rosiana Rudi Zulfikar Rudi Zulfikar Setiadi Setiadi Shofiyatul Innayah Surahman, Lira Amalia Tifani Ulfa Tri Lestari Tri Lestari Tri Wahyudi Tubagus Ismail Wirianto, Dhani Yanti Yanti Yolanda Aryanti