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All Journal The International Journal of Business Review (The Jobs Review) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Achmad Fadjar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Capital Market Career Socialization and Financial Management Knowledge on Accounting Students' Interests in Capital Market Careers Silviana Luqman; Tetty Lasniroha; Achmad Fadjar; R. Wedi Rusmawan; Veronica Veronica; Gedizza Gedizza; Zakiah Zakiah
The International Journal of Business Review (The Jobs Review) Vol 5, No 2 (2022): The International Journal of Business Review. December 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v5i2.51136

Abstract

The purpose of the study was to find out whether students were interested in a career in the capital market after socialization and obtaining knowledge of financial management. The research used survey method. Collecting data by distributing questionnaires through google meet to 104 respondents. Respondents consisted of undergraduate accounting students, PPAk and MAKSI. Data analysis using multiple linear regression, data processing using SPSS v.25 software. The results showed that the socialization of capital market careers did not affect students' interest in a career in the capital market, but knowledge of financial management did affect students' interest in a career in the capital market. The research findings show that there are more PPAk and MAKSI students respondents than undergraduate students, it is suspected that the cause of socialization has no effect on interest, because the majority of PPAk and MAKSI respondents are already working. It is recommended that further researchers choose research respondents for final year undergraduate accounting students or have just graduated from undergraduate accounting but have not worked.
Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Anggaran COVID-19 Dengan Menggunakan Metode DEA: Studi Kasus Badan Geologi KESDM Wigati, Annisa; Achmad Fadjar
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 6 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Juli - Agustus 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i6.5871

Abstract

Hasil penelitian menunjukkan bahwa efisiensi alokasi anggaran penanganan COVID-19 di unit-unit kerja Badan Geologi bervariasi, dengan unit BKAT dan PSG mencapai tingkat efisiensi optimal, sementara sebagian besar unit lain mengalami ketidakefisienan. Ketidakefisienan ini berpotensi menghambat efektivitas penanganan pandemi dan meningkatkan risiko kesehatan pegawai. Penelitian ini bertujuan untuk mengukur efisiensi alokasi anggaran menggunakan metode Data Envelopment Analysis (DEA) dengan analisis input berupa anggaran dan jumlah pegawai, serta output berupa persentase pegawai bebas COVID-19. Rekomendasi diberikan untuk revisi prosedur alokasi anggaran dan peningkatan kapasitas pengelolaan serta pengawasan internal di Badan Geologi. Studi ini menegaskan pentingnya pengelolaan anggaran yang efisien dalam mendukung kebijakan penanganan COVID-19 dan menyediakan dasar bagi penelitian lanjutan dengan cakupan data yang lebih luas. 
Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Anggaran COVID-19 Dengan Menggunakan Metode DEA: Studi Kasus Badan Geologi KESDM Wigati, Annisa; Achmad Fadjar
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 6 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Juli - Agustus 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i6.5871

Abstract

Hasil penelitian menunjukkan bahwa efisiensi alokasi anggaran penanganan COVID-19 di unit-unit kerja Badan Geologi bervariasi, dengan unit BKAT dan PSG mencapai tingkat efisiensi optimal, sementara sebagian besar unit lain mengalami ketidakefisienan. Ketidakefisienan ini berpotensi menghambat efektivitas penanganan pandemi dan meningkatkan risiko kesehatan pegawai. Penelitian ini bertujuan untuk mengukur efisiensi alokasi anggaran menggunakan metode Data Envelopment Analysis (DEA) dengan analisis input berupa anggaran dan jumlah pegawai, serta output berupa persentase pegawai bebas COVID-19. Rekomendasi diberikan untuk revisi prosedur alokasi anggaran dan peningkatan kapasitas pengelolaan serta pengawasan internal di Badan Geologi. Studi ini menegaskan pentingnya pengelolaan anggaran yang efisien dalam mendukung kebijakan penanganan COVID-19 dan menyediakan dasar bagi penelitian lanjutan dengan cakupan data yang lebih luas. 
PENGARUH PROFITABILITAS, TRANSFER PRICING DAN KEPEMILIKAN ASING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019–2023 Walid Hasbi; Achmad Fadjar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5942

Abstract

This research aims to determine the effect of profitability (ROA), transfer pricing and foreign ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The population in this study were all manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange totaling 55 companies in the 2019-2023 period. The research method used in this study was purposive sampling, so that the final sample obtained was 8 companies that met the criteria with the help of Eviews 12 2025 Software. The data source in this study is secondary data obtained from financial reports and annual reports on the website www.idx.co.id. Based on the results of the study, Profitability (ROA) has a negative and insignificant effect on tax avoidance, Transfer Pricing has an effect on tax avoidance and Foreign Ownership has an effect on tax avoidance.
Co-Authors Gedizza Gedizza R. Wedi Rusmawan Silviana Luqman Tengku Riza Zarzani N Tetty Lasniroha VERONICA VERONICA Walid Hasbi Wigati, Annisa