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All Journal MEDIA BISNIS E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM International Journal of Science and Environment Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Umar Issa Zubaidi
Trisakti School Of Management
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences

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Faktor-Faktor dalam Mendeteksi Kecurangan pada Laporan Keuangan dengan Metode Fraud Diamond Tommy Ana Ximenes; Umar Issa Zubaidi
Media Bisnis Vol 13 No 2 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i2.1747

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, the nature of the industry, effective monitoring, change of auditors, change of directors, institutional ownership and quality of external auditors as independent variables in detecting the likelihood of fraudulent financial reporting using fraud diamond methods. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sample used for this research consists of 40 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 120 data and to analyze the data using multiple regression analysis. The research findings reveal that the nature of the manufacture industry and quality of external auditor are proven to have an influence in detecting the likelihood of fraudulent financial reporting. In the meantime, financial stability, external pressure, financial targets, effective monitoring, auditor turnover, change of directors and institutional ownership have no influence in detecting the likelihood of fraudulent financial reporting.
KEPEMILIKAN INSTITUSIONAL, KEPUTUSAN INVESTASI DAN FAKTOR LAINNYA DALAM MEMENGARUHI NILAI PERUSAHAAN NONKEUANGAN Ricky Leonardo Chandra; Umar Issa Zubaidi
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i1.1954

Abstract

Abstract: Good firm value in the eyes of the public is certainly what every company wants. This study aims to examine and obtain empirical evidence regarding the influence of institutional ownership, profitability, liquidity, dividend policy, debt policy, firm size, and investment decisions on firm value. Investors look at the firm's value as an indicator to evaluate a company before investing their money. This study uses a purposive sampling method. There are 90 nonfinancial companies listed on Indonesia Stock Exchange and have met the research criteria from 2019 to 2021, so there are 270 sample data used in this study. The testing of independent variables on dependent variables uses a multiple regression model. The proxies used in this study are financial ratios to measure profitability, liquidity, dividend policy, debt policy, and investment decision. The natural logarithm is also used in this study to measure firm size variable. The results of this study indicate that profitability, debt policy, and investment decision have positive effects on firm value. Meanwhile, institutional ownership, liquidity, dividend policy, and firm size have no effect on firm value.
PENGARUH TAX AVOIDANCE DAN LAINNYA TERHADAP NILAI PERUSAHAAN NONKEUANGAN DI BURSA EFEK INDONESIA Vivi Ferencia Tantono; Umar Issa Zubaidi
E-Jurnal Akuntansi TSM Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2188

Abstract

Abstract: This study aims to examine and analyze the effect of tax avoidance, return on assets, current ratio, debt to equity ratio, institutional ownership, dividend policy and company size on the nonfinancial firm value listed on the Indonesia Stock Exchange. This study used 90 non-financial companies listed on the Indonesia Stock Exchange and were selected using the purposive sampling method during 2019-2021. This hypothesis testing uses a multiple regression model as a data analysis method. The results of this study explain that return on assets and debt to equity ratio have an influence on firm value, while tax avoidance, current ratio, institutional ownership, dividend policy, and firm size have no effect on firm value.
PENGARUH TAX AVOIDANCE DAN LAINNYA TERHADAP NILAI PERUSAHAAN NONKEUANGAN DI BURSA EFEK INDONESIA Tantono, Vivi Ferencia; Zubaidi, Umar Issa
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2188

Abstract

Abstract: This study aims to examine and analyze the effect of tax avoidance, return on assets, current ratio, debt to equity ratio, institutional ownership, dividend policy and company size on the nonfinancial firm value listed on the Indonesia Stock Exchange. This study used 90 non-financial companies listed on the Indonesia Stock Exchange and were selected using the purposive sampling method during 2019-2021. This hypothesis testing uses a multiple regression model as a data analysis method. The results of this study explain that return on assets and debt to equity ratio have an influence on firm value, while tax avoidance, current ratio, institutional ownership, dividend policy, and firm size have no effect on firm value.
PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Michelle, Michelle; Zubaidi, Umar Issa
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i1.2457

Abstract

Abstract: The aim of this research on firm value is to obtain empirical evidence regarding the effect of profitability, solvability, liquidity, firm size, dividend policy, sales growth, firm age, managerial ownership, and institutional ownership could influence a firm value. This study employs a population of non-financial sector companies listed on the Indonesia Stock Exchange over a 3-year time period, specifically from 2020-2022. The total sample size utilized for this research comprises 65 company and 195 data. The research applies purposive sampling method within a multiple regression model as a data analysis process. The research findings showed that profitability and solvability have positive influence on firm value. Whereas, liquidity, firm size, dividend policy, sales growth, firm age, managerial ownership, and institutional ownership do not significantly impact a firm value.
RETURN ON ASSET, DEBT TO ASSET RATIO DAN FAKTOR LAINNYA YANG MEMENGARUHI NILAI PERUSAHAAN Stephanie, Stephanie; Zubaidi, Umar Issa
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2642

Abstract

This research aims to analyze the effect of return on assets, debt to assets ratio, current ratio, firm size, dividend payout ratio, total assets turnover, and assets growth on Firm value. The population used in this study is cyclical and non-cyclical consumer companies listed on the Indonesia Stock Exchange during 2020 to 2022. Sampling is done with the purposive sampling method and the analysis method used is the multiple regression method. There are 34 companies from consumer cyclical and non-cyclical companies that meet the sampling criteria and are taken as a sample in this study. The results of this study show that statistically the return on assets and debt to assets ratio have a positive effect on firm value. Current ratio, firm size, dividend payout ratio, total assets turnover, and assets growth do not affect on firm value.Firm 
PENGARUH PENGHINDARAN PAJAK, RASIO KEUANGAN, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Ngui, Cindy Oktavia; Zubaidi, Umar Issa
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2763

Abstract

This study aims to analyze the factors influencing firm value. These factors include tax avoidance, return on assets, current ratio, debt to equity ratio, dividend policy, firm size, dan sales growth. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a purposive sampling technique, 51 companies met the criteria, resulting in 153 data points. The research model employs multiple linear regression analysis, processed data using SPSS version 25. The findings of this study indicate that return on asset, current ratio, debt to equity ratio and sales growth significant affect on firm value. meanwhile, other independent variables such as tax avoidance, dividend policy, and firm size not have a significant effect on firm value.
Kegiatan Pengabdian kepada Masyarakat di SMK Tarakanita: Strategi Belajar yang Efektif dan Motivasi Bersekolah Rizka Faniarti Kurniawan; Yessica Christine; Tjhai Fung Jin; Irwanto Handojo; Umar Issa Zubaidi; Agustinus Sri Wahyudi
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 2 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/rtv6he41

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) bertema “Strategi Belajar yang Efektif dan Motivasi Bersekolah” dilaksanakan di SMK Tarakanita Jakarta pada 10 Juli 2024 dengan peserta sebanyak 55 calon anggota OSIS. Kegiatan ini bertujuan meningkatkan pemahaman siswa mengenai strategi belajar efektif serta pentingnya motivasi dalam menunjang keberhasilan akademik. Metode pelaksanaan dilakukan melalui pelatihan interaktif, penyampaian materi, dan sesi tanya jawab oleh para pemateri. Materi yang diberikan meliputi pengelolaan fokus belajar melalui focused mode dan diffuse mode, penerapan teknik Pomodoro untuk mengatasi prokrastinasi, pentingnya tidur bagi konsolidasi memori, serta penguatan pemahaman melalui pengulangan terstruktur. Selain itu, peserta juga diberikan pemahaman mengenai pentingnya motivasi intrinsik, penetapan tujuan belajar, dukungan sosial, penghargaan terhadap diri sendiri, serta pengelolaan hambatan belajar. Hasil kegiatan menunjukkan bahwa siswa memperoleh pemahaman baru mengenai cara belajar yang lebih efektif, pentingnya menjaga motivasi belajar, serta kemampuan mengelola waktu dan energi secara lebih baik. Kegiatan ini diharapkan dapat membantu siswa membangun kebiasaan belajar yang konsisten, meningkatkan prestasi akademik, dan mempersiapkan diri menghadapi tantangan pendidikan di masa depan.
CAPITAL EMPLOYED EFFICIENCY DAN FAKTOR-FAKTOR PENENTU NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR INDONESIA SUVI RATNA SARI; UMAR ISSA ZUBAIDI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v6i2.3474

Abstract

Research on the determinants of firm value has been widely conducted; however, empirical findings regarding the role of capital employed efficiency (CEE) remain inconclusive, particularly among manufacturing companies in Indonesia. In addition, studies that simultaneously examine CEE together with firms’ financial characteristics within a single empirical model are still relatively limited. Therefore, this study aims to investigate the effects of profitability, capital employed efficiency, firm size, asset growth, total asset turnover, leverage, and liquidity on firm value. The study employs 384 firm-year observations of manufacturing companies listed on the Indonesia Stock Exchange and applies multiple linear regression analysis. As an additional robustness assessment, White Heteroskedasticity-Consistent Standard Errors (HC3 Robust Standard Error) are employed to ensure the consistency of the estimation results in the presence of heteroskedasticity. The findings reveal that firm size and capital employed efficiency positively affect firm value, whereas total asset turnover has a negative effect. Meanwhile, profitability, asset growth, leverage, and liquidity do not significantly influence firm value. The robustness test confirms that the direction of the estimated relationships remains consistent with the main regression model, indicating that the findings are robust. These results highlight the importance of efficient capital utilization as a key determinant of firm value and provide practical implications for corporate management and investors in enhancing firm value through more efficient resource management.
Analisis Dampak Perubahan Tarif PPN di Indonesia Menggunakan Model Computable General Equilibrium (CGE) Iman Akhadi; Umar Issa Zubaidi
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/z4mv7a96

Abstract

This study aims to analyze the impact of the Value Added Tax (VAT) rate increase policy from 11% to 12% on the Indonesian economy, particularly on economic growth, household consumption, and private consumption. The study was conducted using a static Computable General Equilibrium (CGE) Model based on the 2022 Social Accounting Matrix (SAM), adopting the RIAPA model framework developed by IFPRI to simulate fiscal policy. The simulation was conducted through two scenarios: scenario I, which applies a full VAT rate increase to all taxable goods and services, and scenario II, which applies a VAT rate increase with a differentiation scheme according to PMK No. 131/2024, which is only imposed on luxury goods that are subject to PPnBM. The results of the study indicate that the first scenario has a contractionary impact on the economy, with a decrease in GDP of -0.154%, a decrease in household consumption of -0.550%, and a decrease in private consumption of -0.431% as a result of the increase in prices of goods and services, which ultimately suppresses consumer purchasing power. In contrast, the second scenario produces a more neutral impact on economic growth, household and private consumption, while still increasing state revenue, with an insignificant effect on economic growth of -1.05e-5, on household consumption of 5.03e-5, and on private consumption of 2.01e-6. This finding confirms that the tariff differentiation policy is more effective in maintaining a balance between optimizing state revenue and protecting public purchasing power.
Co-Authors Agustinus Sri Wahyudi AKHADI, IMAN ANGELA DHEA VIOLINNA Debora FANNY OCTAVIA Hilary Flora Agustina Tulli Lasar Ian Nurpatria Suryawan Ian Nurpatria Suryawan IRWANTO HANDOJO KURNIA JOSUA SILABAN LIONGI KEVIN TJAHJONO Lorenzo Hansen Michelle, Michelle Natasya Natasya Ngui, Cindy Oktavia Regi Muzio Ponziani Ricky Leonardo Chandra Rizka Faniarti Kurniawan Stephanie Stephanie SUGIARTO PRAJITNO SUVI RATNA SARI Tantono, Vivi Ferencia TJHAI FUNG JIN Tommy Ana Ximenes VERONICA ANGELA Vivi Ferencia Tantono William Angelo Kurniawan Yesi Lestari Yessica Christine YOHANA CAHYANTI