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All Journal Jurnal Manajemen Teknologi Jurnal Ekonomi : Journal of Economic Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) MIX : Jurnal Ilmiah Manajemen Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Journal of Multidisciplinary Academic Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Global Masa Kini JURNAL LENTERA BISNIS Dinasti International Journal of Management Science JMB : Jurnal Manajemen dan Bisnis Enrichment : Journal of Management Literatus Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Manajemen Jurnal Cafetaria Jurnal Cahaya Mandalika ETNIK : Jurnal Ekonomi dan Teknik Journal of Economic, Business and Engineering (JEBE) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Manajemen dan Kewirausahaan Economic Reviews Journal Formosa Journal of Sustainable Research (FJSR) MES Management Journal Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Pepadu Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Research Horizon Records Management System Journal Social Science Academic Jurnal Penelitian Pendidikan Indonesia Asian Journal of Management, Entrepreneurship and Social Science Sasambo: Jurnal Abdimas (Journal of Community Service) JCRIM (Journal of Current Research In Multidisciplinary)
Eka Bertuah
Universitas Esa Unggul
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

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The Influence of Perceived Convenience and Perceived Benefits on Loyalty Through SIM Card User Satisfaction by.U Hikmah Ramadhani; Eka Bertuah
Formosa Journal of Sustainable Research Vol. 2 No. 8 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v2i8.5639

Abstract

This study aims to determine the relationship between the influence of Perceived Convenience and Benefits on Loyalty Through Sim Card User Satisfaction By.U. Path analysis is an analytical approach applied in this study and the sample method used is purposive sampling of 150 respondents who are Sim Card By.U users. The results of this study indicate that perceived convenience and perceived benefits have a direct influence on user satisfaction. And perceived convenience, perceived benefits, and user satisfaction have a direct influence on loyalty. There is an indirect effect of perceived convenience, perceived benefits on user loyalty through user satisfaction. However, perceived user satisfaction cannot be an intervening variable between perceived convenience and user loyalty
Do Tax Aggressiveness And Dividend Policy Affect The Relationship Between Earnings Management And Cost Of Debt? Case In Energy Sector Indonesia Kartika Sitorus; Abdurrahman Abdurrahman; Eka Bertuah; Sapto Jumono
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 04 (2023): November, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Our study investigates how earnings management affects the cost of debt in energy sector firms on the Indonesian Stock Exchange (IDX) period 2015 to 2021. It further involves mediating and moderating the effect of tax aggressiveness and dividend policy. The Structural Equation Modeling (SEM) approach was used to analyze 315 panel data. We found a negative effect of earnings management and audit quality on the cost of debt. Earnings management is found to have a positive effect on tax aggressiveness, while tax aggressiveness has a negative impact on the cost of debt. Tax aggressiveness mediates earnings management-cost of debt effect exhibiting a negative correlation. Lastly, dividend policy is able to strengthen the effect of earnings management on the cost of debt. This research is intended to provide managerial implications for the companies and creditors regarding the asymmetry of financial report information. Policy implications, particularly for fiscal regulators pertaining to tax aggressiveness and financial services authorities concerned with assessing the capability of prospective debtors.
TESTING THE FIRM VALUE LISTED IN THE INDONESIAN SHARIA STOCK INDEX DURING THE COVID-19 PANDEMIC Awliya, Aldy; Bertuah, Eka
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.43247

Abstract

This study aims to test the firm value registered ISSI during the Covid-19 pandemic. The data is financial reports. Cross sectional data type. Data were analyzed using the Multiple Linear Regression Analysis technique and Moderation Regression Analysis in 2020 and different tests on financial reports in quarters II,III,IV before the 2019 pandemic and quarters II,III,IV the 2020 pandemic. Sample used purposive sampling in ISSI. The results the research are through multiple linear regression testing and testing the moderating variable, liquidity does not have an impact on value, size does not strengthen the correlation liquidity on value, leverage has an influence on value, size strengthens the impact leverage on value. Profitability has a positive influence on value, size impacts profitability on value. Activity has no effect on value, size does not strengthen the impact activity on value. Dividend policy has no effect on value, size does not strengthen the impact dividend policy on value. The results the different value tests show that there were differences in values pre-pandemic and pandemic for the non-primary consumer, primary consumer, energy, infrastructure, and health. The raw materials, finance, industry, property & real estate, technology, transportation & logistics had no difference in value pre-pandemic or pandemic.
The Influence of Asset Structure, Business Risk, Profitability, Company Size, and Capital Structure on Company Value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015 – 2019 Period Robin, Robin; Bertuah, Eka
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3021

Abstract

At the national level, the property industry has a considerable influence. The rapid growth of the property industry will have an impact on other industries. Examples include the material, logistics and service industries, as well as the banking industry through KPR (House Ownership Credit) which will have an impact on job creation and the economy. growth in the country. This study aims to determine the effect of Asset Structure, Business Risk, Profitability, Company Size and Capital Structure on Firm Value (PBV). The period of this research is 5 (five) years, namely 2015 to 2019. This study uses panel data regression analysis. The population of this study includes property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2019. The results of this study indicate that the asset structure, business risk, profitability, firm size and capital structure have a simultaneous effect on firm value. Profitability and Capital Structure variables have a positive and significant effect on firm value. Asset structure, business risk, and firm size have no effect on firm value. This study contributes to testing and proving signaling theory and firm value on profitability and capital structure that affect firm value. and the size of the company has no effect on the value of the company. This study contributes to testing and proving signaling theory and firm value on profitability and capital structure that affect firm value. and the size of the company has no effect on the value of the company. This study contributes to testing and proving signaling theory and firm value on profitability and capital structure that affect firm value.
The Effect of the Covid-19 Pandemic on Stock Returns with Moderating Variables of Cash Holding and Earnings Management Kurniawan, Surya Dwi; Bertuah, Eka
Jurnal Manajemen Industri dan Logistik Vol 7, No 1 (2023): page 01 - 204
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v7i1.1092

Abstract

This study aims to determine the impact of the COVID-19 pandemic in Indonesia on company cash holdings, earnings management practices, and stock returns. To overcome this, a parameter estimation method can be used by adding weight to each parameter, namely the Generalized Least Square (GLS) method. The results showed that the covid-19 pandemic had a significant negative impact on the company's cash holding as a consequence of the company's decreased ability to generate profits. The value of P>|z| shows the number 0.109 which means that the variable has no significant effect. The results of the hypothesis test show that cash holding significant effect on earnings management. At the same time, the company's long-term stock returns are not significantly affected by the COVID-19 pandemic. Earning management practices are also not proven to significantly affect stock returns.
The Influence of Brand Luxury, Customer Experience, and E-Wom on Purchasing Decisions Nurjihan, Syifa Rahmawati; Bertuah, Eka
Social Science Academic Vol 1 No 2 (2023)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.v1i2.3996

Abstract

The aims of the study is to examine and analyze the influence of luxury brands, customer experience, e-wom, partially or simultaneously on the purchase decision of Apple products, and to determine the most dominant variables in influencing purchasing decisions. The study used quantitative methods with sample respondents who were buyers of Apple products and used Apple products, operating inside or outside Jakarta, Bogor, Depok, Tangerang and Bekasi. The questionnaire collected 170 respondents, the data was then processed by multiple linear regression. Based on the results of the analysis, it is known that the variables of brand luxury, customer experience, and e-wom simultaneously have a positive and significant influence on purchasing decisions on Apple products. Partially, the variables of brand luxury, customer experience, and e-wom have proven to have a positive and significant influence on purchasing decisions on Apple products. Then in the results of the analysis, the e-wom variable is the most dominant variable
EVALUATION OF SUCCESSFUL MOBILE BANKING INFORMATION SYSTEM AT BANK SYARIAH INDONESIA Nurlinda, RA; Bertuah, Eka
Jurnal Ekonomi dan Manajemen Vol 16 No 2 (2022): Jurnal Ekonomi dan Manajemen (Special Edition MSEPS UMKT)
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30650/jem.v16i2.3607

Abstract

This study aims to determine what factors influence the success of the BSI Mobile banking application using the Delone and Mclean Information System Model. The variables used in this study are system quality, information quality, service quality, use, user satisfaction, and net benefit. This research was conducted on BSI customers who have done banking transactions using Mobile banking and have been BSI customers for the past year. The sample used is as many as 200 respondents with a sampling technique that is purposive sampling. This type of research is causal associative and the method used in this study is the Partial Least Square (PLS) method. Based on the results of research, information quality and service quality have a positive effect on user activity, system quality and information quality have a positive effect on user satisfaction, service quality does not affect user satisfaction, user activity has a positive effect on user satisfaction, user activity and user satisfaction have a positive effect on user benefits (net benefits). The results of this study are expected to help Bank Syariah Indonesia in improving the information system on Mobile banking so that it can provide satisfaction to BSI customers
Mengalihkan perhatian kepada pasar fisik aset kripto (crypto asset) - faktor predisposisi insvestor milenial kepada investasi beresiko Akshay, F. X. John; Bertuah, Eka
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2477

Abstract

The purpose of this research is to find out the factors that influence millennial investors in shifting their intentions to the physical market of crypto assets which is growing rapidly in recent times. The method used in this research is a deductive approach to test a hypothesis. Perceived Risk, Reward Sensitivity , Knowledge become independent variables which then affect the Switching Intention.variable Personal Innovativeness is also presented as a moderating variable. The results of this study indicate that the Perceived Risk and Reward Sensitivity have an effect on Switching Intention in the Physical Crypto Asset Market so that the higher the risk perception felt by millennial investors in the financial asset market other than the crypto asset market and the higher the Reward Sensitivity they know when they decide. to invest in the physical market of crypto assets will increasingly affect their intention to participate in investing in the physical market of crypto assets. In addition, the study found a new finding that the effect of Reward Sensitivity on Switching Intention can be weakened by the moderating variable, namely Personal Innovativeness. This research has contributed to providing new Knowledge about the factors that can influence individual investors in the millennial age in Indonesia on their intention to divert their attention to investing in the physical market of crypto assets.
Return on Equity as the Leading Indicator of Dividend Payout Ratio of Jakarta Islamic Index Stocks Listed on the Indonesia Stock Exchange Budianto, Endi Trimawan; Eka Bertuah, Eka Bertuah
Dinasti International Journal of Management Science Vol. 1 No. 3 (2020): Dinasti International Journal of Management Science (January - February 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i3.96

Abstract

Dividend policy is a critical and imperative decision because it involves the shareholders interest’s and has a significant impact to company's sustainability. Sartono (2010) states that dividend policy is a decision whether the profits obtained by the company will be distributed to shareholders as dividend or will be held in the form of retained earnings for future investment.Brigham and Gapenski (2006) state that investor’s main purpose when investing their fund is to gain income or return either as dividend yield or as capital gain. On the other side, the company who will share the dividend will be faced with various consideration: the urge to retain some profit for a more promising re-investment, the company funding, company liquidity, shareholder’s characteristic, specific target related to dividend payment ratio, and other factors related to dividend policy.Based on the definition mentioned above, it can be concluded that dividend policy is influenced by two conflicting interests; the shareholders interest with their dividend and the company interest to do re-investment by retaining the profit. Therefore, dividends paid will depend on each company’s considerations.In general, the shareholders wish to have a relatively stable dividend share to minimize the uncertainty of expected investment result and to increase the shareholder’s trust toward the company so that the stock value will rise. The company dividend policy can be reflected by the Dividend Payout Ratio (DPR), which is the profit percentage shared in the form of cash dividend. It means that the size of the DPR, either big or small, will affect the shareholder’s decision and to the contrary it will also affect the company financial condition. Improper decisions will potentially envisage company facing funding difficulties in the future.According to Brigham and Gapenski (2006), the optimum dividend policy is the dividend policy which creating balance between the current dividend and its growth in the future so the company stock price can be maximized.Lintner (1956) argue that the company ability to gain profit is the main indicator of the company ability to pay dividend. So, the profitability is the most determining factor toward dividend. But some other research mention that the companies tend to choose new investment instead of paying high dividend if their condition are great, well-developed and have high profitability.The rapid growth of Islamic Finance become the first-rate consideration of choosing Jakarta Islamic Index stocks as the object research in which this research aimed to improve investor’s understanding related to dividend policy of sharia stocks member of Jakarta Islamic Index.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS DENGAN TATA KELOLA PERUSAHAAN YANG BAIK SEBAGAI VARIABEL MODERAT PADA BANK PEMBANGUNAN DAERAH Anhar, Febri; Abdurrahman, Abdurrahman; Bertuah, Eka; Jumono, Sapto
JURNAL CAFETARIA Vol 5 No 2 (2024): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v5i2.1393

Abstract

This research aims to determine the role of credit risk, liquidity and capital adequacy ratio on profitability moderated by Good Corporate Governance at Regional Development Banks in Indonesia for 2017 - 2022. Data obtained from the annual financial reports of Regional Development Banks and using 23 Regional Development Banks with a total sample 184 banks. Data collection used the purposive sampling method, and the data analysis used was Moderated Regression Analysis (MRA). Data analysis management uses Eviews 13.0 software. This test uses hypothesis testing in the form of the F and t-tests. Apart from that, classical assumption tests are also used in the form of normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests. The results of this research indicate that credit risk has a negative effect on profitability, liquidity and capital adequacy do not affect profitability and good corporate governance can strengthen the relationship between the influence of credit risk, liquidity and capital adequacy on profitability.
Co-Authors Abdurahman Abdurrahman Abdurrahman Abdurrahman Agus Munandar Agustin, Happyta Akshay, F. X. John Alfian Yudha Sasongko Amelia Ibnu Wasiat, Friana Angga Negoro, Dhimas Anhar, Febri Ari Anggarani Winadi Prasetyoning Tyas Awliya, Aldy Budianto, Endi Trimawan Denissa Natalia Derudebu Talunohi Desy Prastyani Dwi Yudiono Efriska Simangunsang Elizabeth Hutami Widowati Erni Komalasari Febrianto, Dito Tri Gigieh Giri Putra Prianika Hikmah Ramadhani Hilda Amalia Hotman Dufeb Halomoan Oppusunggu Indra Sakti Jonathan, Ignatius Jong Sandy Jurnal Pepadu Kamila, Nurul Kartika Dewi Djunaedi, Mira Kartika Sitorus Kevin Suparta Kristina Novianti Kurniawan, Surya Dwi Lestari, Putri Indah Dwi Loreno, Cristhian Noel Singgih Haryo Pradono Novera Kristiani Nurjihan, Syifa Rahmawati Nurlinda, R.A. Nurlinda, RA Pangaribuan, Meiko Andreas R. A. Nurlinda RA Nurlinda Raden Ajeng Nurlinda Raden Ayu Nurlinda Rahmatiyani, Rahmatiyani RILLA GANTINO Robin Robin, Robin Rojuaniah Rojuaniah Sapto Jumono Senima, Teklaudi Kurniati Setiyati, Ritta Suharna, Jaka Sunjaya, Robi Surya Dwi Kurniawan Ummanah Ummanah, Ummanah Wardana, Dimas Rafli Satia Wini Agustin WPT, Ari Anggarani Yandi Ikadarma