Articles
<![CDATA[Identifying information literacy skills of new graduate students ]]>
<![CDATA[Nuryaman, Nuryaman]]>;
<![CDATA[Rifai, Agus]]>
<![CDATA[ Jurnal Kajian Informasi dan Perpustakaan Vol 12, No 1 (2024): Accredited by Ministry of Education, Culture, Research and Technology of the Re ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jkip.v12i1.50081
<![CDATA[The UIN Syarif Hidayatullah Jakarta Graduate School Library organizes an information literacy program to create new students who are proficient in dealing with academic tasks. Understanding students' initial information literacy skills needs to be considered because it is input for developing information literacy programs that are more oriented toward student needs. This study aimed to identify the initial information literacy skills of new graduate students based on the Big6 Model. The research approach was quantitative with survey methods. A sample of 43 respondents was taken from a total population of 160 people using incidental techniques, namely students who were present in person at the 2022 Odd Semester New Student Orientation. Data was collected using a closed questionnaire with a Likert Scale. Data analysis and interpretation used descriptive statistics. The research results showed that the information literacy skills of new students were 70%, categorized as good. Students were confirmed to have evaluated search results at 74% while seeking strategies, and the use of information was at 68% and 69 (sufficient category). The condition of task definition and synthesis skills was 71%, location and access were 70%, with Google Scholar, Academia, and Moraref as the most frequently referenced sources of digital information; all three aspects were categorized as good. The preparation of search strategies and utilization of information sources is in the sufficient category. Therefore, these two aptitudes are considered to be the focus of academic library information literacy training in the future.]]>
<![CDATA[Marriage law in household accounting in Indonesia ]]>
<![CDATA[Hadi, Dudi Abdul]]>;
<![CDATA[Agustina, Ingrid Larasati]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik) ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/mantik.v8i1.5098
<![CDATA[This research seeks to reveal what entities are served by household accounting and the practices it commonly implements in society. This research uses the interview method to explore scientific facts related to marriage and household accounting in society on the basis of marriage law. This research is qualitative research which was initiated by determining the scientific framework regarding household habits related to accounting taken from the urf theory in Islamic law, then collecting information from informants consisting of housewives who play a public role to interesting information regarding household accounting that has been carried out so far. This research succeeded in reducing the weakness of household accounting in Indonesia due to the unclear concept of entities within the family household. Based on knowledge of marriage law, it turns out that a musyarakah entity has emerged which applies to inheritance as the main entity in household accounting. This research provides great value by providing insight into the great relevance of accounting practices to households. Moreover, by including marriage law into household accounting, household accounting is truly useful in maintaining the moral values of Sakinah mawaddah wa rohmah and most importantly maintaining the integrity of the household.]]>
<![CDATA[The Influence of Moderation Leverage on The Relationship Between Profitability and Firm Value: Empirical Study of Firms listed on the IDX, 2019-2021 period ]]>
<![CDATA[Nuryaman Nuryaman]]>;
<![CDATA[Eriana Kartadjumena]]>;
<![CDATA[Dudi Abdul Hadi]]>
<![CDATA[ Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan ]]>
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DOI: 10.55208/vee0ch46
<![CDATA[Capital market investors anticipate their investments will appreciate and progress in line with their investment objectives, specifically to enhance investor well-being. The investment value appreciates when the issuer's share price or firm value rises. Several variables can impact the value of a company, with profitability and leverage being two significant influences. Prior studies have presented empirical proof that a firm's profitability and leverage can impact its value. This study examines the moderating impact of leverage on the association between profitability and company value. The study utilized data from issuers listed on the Indonesia Stock Exchange from 2019 to 2021. At the time of this research, no existing studies examined the role of leverage as a moderating factor in the connection between profitability and company value. The data analysis revealed a strong positive correlation between profitability and firm valuation. High levels of leverage have a substantial detrimental impact on the value of a firm. The interaction variable of profitability and leverage has a negligible impact on the connection between profitability and firm value. The findings of this test indicate that leverage has a moderating effect that reduces the association between profitability and firm value. However, it is essential to note that leverage is not demonstrated to be a substantial moderating variable in this relationship.]]>
<![CDATA[The effect of liabilities plan and earnings performance on firm’s worth moderated by independent commissioners ]]>
<![CDATA[Boro, Frans Lengo]]>;
<![CDATA[Yudha, Fahreza Eka]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
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DOI: 10.29210/020242930
<![CDATA[Competition in the business world keeps Indonesian economy growing. The aim of study is in order to test correlation between liabilities plan and earnings performance on firm’s worth, as well as moderation by independent commissioners on this correlation. The method is descriptive and verification method. Data collection was carried out by secondary data tracking. The research was conducted with a sample of 39 companies through non-probability sampling methods. Collected data is analyzed using descriptive analysis and verification analysis assisted by Microsoft Office Excel 2016 and Eviews 9 applications. The findings indicated that value of company was not impacted by liabilities plan. Earnings performance has a positive and significant impact on Firm's worth. Independent commissioners have a considerable and beneficial effect on firm’s worth. Independent commissioners are unable to weaken influence of debt policies on firm’s worth. Independent commissioners can enhance impact of earnings performance on firm's worth.]]>
<![CDATA[The Influence of Financial Performance on Firm Value with Dividend Policy as a Moderating Variable ]]>
<![CDATA[Nuryaman Nuryaman]]>;
<![CDATA[Nur Hasanah]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i1.3657
<![CDATA[This study aims to use dividend policy as a moderator to analyse the relationship between financial performance and business value. Utilising a quantitative methodology, this research takes a descriptive and verificative approach. All coal businesses trading on the IDX between 2019 and 2022 make up the study population. This study employed a purposive sampling strategy with predetermined criteria to choose 12 businesses for analysis, yielding 48 observations. The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange at www.idx.co.id. Methods for gathering information include documenting and reviewing existing publications. Using Eviews 9 software, data is processed and analysed using methods such as panel data regression analysis, multiplecollinearity and heteroscedasticity tests, t-tests and F-tests for hypothesis testing, and study of the coefficient of determination. This study found that: (1) firm value is affected by liquidity; (2) firm value is not affected by leverage; (3) firm value is affected by profitability; (4) dividend policy cannot moderate the relationship between liquidity and firm value; (5) dividend policy can moderate the relationship between leverage and firm value; and (6) dividend policy cannot moderate the relationship between profitability and firm value.]]>
<![CDATA[Analysis of Factors Affecting Profitability (Study on Islamic Commercial Banks Registered with the Financial Services Authority in 2018 - 2022) ]]>
<![CDATA[Nur Fadhilah, Hilya Nisa]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v5i5.3399
<![CDATA[This study aims to examine the effect of NPF, FDR, and GCG on the profitability of Islamic commercial banks. The data used is secondary data in the form of annual financial reports from 17 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the period 2018-2022 so 69 observation data were obtained. The independent variables used are NPF, FDR, and GCG which are proxied by the number of boards of directors and the frequency of board meetings. At the same time, the dependent variable used is return on assets (ROA). The results of this study indicate that FDR has an effect on the profitability of Islamic commercial banks, while NPF, the board of directors, and the board of commissioners have no significant effect on the profitability of Islamic commercial banks.]]>
<![CDATA[Analysis of The Effect of Asset Quality, Liquidity, Independent Board of Commissioners, Sharia Supervisory Board on Profitability (Study on Islamic Commercial Banks Registered With OJK In 2017-2023) ]]>
<![CDATA[Fajar, Muhammad]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v5i5.3400
<![CDATA[This study examines the effect of Financing To Deposit Ratio (FDR), Non-Performing Financing (NPF), and Good Corporate Governance (GCG) on the Profitability (ROA) of Islamic commercial banks listed on the Financial Services Authority for the period 2017-2023. The independent variables used are NPF, FDR, and GCG which are proxied by the ratio of the number of independent commissioners and the number of commissioners and the frequency of Sharia Supervisory Board meetings. The dependent variable used is the return on assets (ROA). The results of this study indicate that Non-Performing Financing (NPF) has an effect on profitability (ROA), while Financing To Deposit Ratio (FDR), Independent Board of Commissioners (DKI), and Sharia Supervisory Board (DPS) have no significant effect on the profitability of Islamic commercial banks.]]>
<![CDATA[The Effect of Corporate Governance Mechanisms on Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Pratama Putra, Andjast]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v5i5.3451
<![CDATA[Earnings management is an action taken from the choice of several accounting policies that exist in the company to achieve certain goals. The corporate governance mechanism is a good governance system as a system that regulates the relationship between the role of the board of commissioners, the role of directors, shareholders and other stakeholders. One of the world's failures to create a healthy, clean and responsible business life is earnings management. This study aims to find out more about earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is explanatory . The research population is Manufacturing companies listed on the Indonesia Stock Exchange as many as 296 companies. The results of the study are the independence of the board of commissioners, managerial ownership, institutional ownership and audit committee competence have a negative effect on earnings management.]]>
<![CDATA[Factors Influencing Capital Structure and Its Impact Toward Profitability in Consumer Goods Manufacturing Companies Listed in the IDX for the 2019-2023 Period ]]>
<![CDATA[Rosita, Hani]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v5i6.1415
<![CDATA[This research aims to analyze the influence of non-debt tax shield (NDTS), business risk, and company size on capital structure and its impact on profitability. The research adopts a quantitative method with a sample of 46 manufacturing companies in the consumer goods sector. The analysis was conducted using multiple regression analysis processed with SPSS. The results reveal that NDTS has a significant negative effect on capital structure. Tax savings from depreciation replace the tax benefits of interest, leading companies with high NDTS to reduce debt usage. Business risk also has a significant negative effect on capital structure. Companies with high business risk prefer a conservative capital structure, relying on equity or internal funds to mitigate default risk. Conversely, company size has a significant positive effect on capital structure. Capital structure significantly negatively affects profitability. While debt can enhance profitability if managed properly, a high debt proportion increases interest burdens, thereby reducing profits.]]>
<![CDATA[The Role Of Intellectual Capital On Company Value With Profitability As A Mediating Variable: Empirical Study Of LQ-45 Companies On The IDX For The 2020-2022 Period ]]>
<![CDATA[Firdaus, Taupik]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i2.7588
<![CDATA[This research aims to analyze the influence of Transfer Pricing and Capital Intensity on Tax Avoidance in manufacturing sector multinational companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The research uses quantitative methods with secondary data obtained from the company's annual financial reports. The research population includes 172 companies, and the sample was selected using a purposive sampling method, resulting in 15 companies with a total of 75 observations. Data analysis was carried out using panel data regression using the Fixed Effect model via Eviews software. The research results show that Transfer Pricing does not have a significant effect on Tax Avoidance because most transactions are domestic. On the other hand, Capital Intensity has a significant effect on Tax Avoidance, indicating that companies with high fixed assets utilize depreciation to reduce tax liabilities. Simultaneously, both variables have a significant influence on Tax Avoidance.]]>
