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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Auditing, Finance, and Forensic Accounting JURNAL EKONOMI DAN BISNIS AIRLANGGA Measurement : Jurnal Akuntansi Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA EKSPANSI AFEBI Economic and Finance Review SENTRALISASI Journal of Economic, Management, Accounting and Technology (JEMATech) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Accounting Global Journal Global Financial Accounting Journal Jurnal Akuntansi Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Journal Corner of Education, Linguistics, and Literature Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Perwira Journal of Economics and Business (PJEB) Akuntansi Pajak dan Kebijakan Ekonomi Digital International Research Journal of Business Studies Jurnal Kajian Ekonomi dan Perbankan Syariah AKRUAL : Jurnal Akuntansi dan Keuangan` Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Accounting Unipa
Mohamad Taufik Azis
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH CASH FLOW, NET WORKING CAPITAL, FIRM SIZE, DAN LEVERAGE TERHADAP CASH HOLDING Sukma Dwi Yanti; Muhammad Taufik Azis; Imam Hadiwibowo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.652 KB) | DOI: 10.31959/jm.v11i2.1118

Abstract

Cash Holding has an important role for every company to determine the level of company liquidity. This study aims to determine the effect of Cash Flow, Net working Capital, Firm Size, and Leverage on Cash Holding. Empirical study of this research on consumer goods industrial sector companies listed on the Indonesia Stock Exchange. The research period used is 2017-2021. The sample was selected by purposive sampling method. Based on the existing criteria, 34 companies became the research sample. The data used in this study is secondary data, namely audited financial statements obtained from the website www.idx.co.id. The method used in this study is a quantitative method. The data analysis technique used is multiple linear regression analysis using SPSS software version 20. The results of this study prove that Cash Flow and Net Working Capital can be used as a reference that has a positive impact on Cash Holding, while Firm Size and Leverage have no impact on Cash Holding Company.
PENGARUH PROFITABILITAS, MANAJEMEN LABA, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Imam Hadiwibowo; Maeti Maeti; Mohammad Taufik Azis; Ali Jufri
JURNAL AKUNTANSI Vol 12, No 1 (2023): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i1.758

Abstract

Pendapatan terbesar negara Indonesia yaitu berasal dari pajak, tetapi wajib pajak khususnya perusahaan cenderung melakukan penghindaran pajak untuk meminimalkan pembayaran pajaknya. Dan ada beberapa faktor yang mempengaruhi perusahaan untuk menghindari pajak. Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya hubungan antara penghindaran pajak dengan profitabilitas, manajemen laba, dan ukuran perusahaan. Semua perusahaan di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2018 dan 2021 merupakan populasi untuk analisis ini. Metode pengambilan sampel adalah purposive sampling, dimana sampel penelitian ini adalah 22 perusahaan sub sektor makanan dan minuman periode 4 tahun berturut-turut sehingga total sampel sebanyak 88. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas dan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak. Sedangkan secara parsial manajemen laba tidak berpengaruh positif terhadap penghindaran pajak.Kata-kata Kunci: Profitabilitas, Manajemen Laba, Ukuran Perusahaan, Penghindaran Pajak
Earnings Quality Determinants: Evidence from Transportation and Logistics Companies Trizka Alyaa Herdina; Imam Hadiwibowo; Mohammad Taufik Azis
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.22334

Abstract

Companies with good earnings quality are companies that have stable and sustainable income. This research was conducted with the aim of testing whether there is an effect of Investment Opportunity Set, leverage, and liquidity on earnings quality. The objects used are transportation and logistics companies listed on the IDX for the 2018-2022 period as many as 31 companies. This research is a descriptive research with a quantitative approach. The sampling method used purposive sampling technique. There were 17 companies that met the sample criteria with 5 years of observation, so the total sample was 85 samples. The data used is secondary data sourced from the company's financial statements accessed through the website www.idx.co.id. The method applied is multiple linear regression analysis with the IBM SPSS Version 25 application. This research partially shows the results that Investment Opportunity Set and liquidity do not affect earnings quality, while leverage affects earnings quality. Taken together Investment Opportunity Set, leverage, and liquidity affect the quality of earnings.
A Model of Creativity for Regional Culinary MSMEs: Developing Innovative Strategies Yulianty, Puspa Dewi; Aziz, Muhammad Taufik
SENTRALISASI Vol. 13 No. 3 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i3.3355

Abstract

In tight business competition and disruptive environmental conditions, the performance of Culinary MSMEs is the main support for economic growth. This research analyzes the influence of emotional intelligence and cognitive abilities on the creativity and business performance of Culinary MSMEs. This    is quantitative research using the structural equation modeling method with Smart-PLS software. The data in this research is primary data obtained through distributing questionnaires to respondents consisting of 190 Muhammadiyah Culinary MSEs in the Cirebon. The results of the analysis show that intelligence and creativity of employees influence the business performance of Culinary MSMEs, while cognitive ability does not influence the performance of Culinary MSMEs. Furthermore, this research finds that emotional intelligence and cognitive ability influence the creativity of Culinary MSMEs.
Evaluating Financial Performance Based On Environmental Performance, Environmental Costs, and Environmental Disclosure Safitri, Nabila; Hadiwibowo, Imam; Azis, Mohammad Taufik
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.242-256

Abstract

This study examines the relationship between environmental performance, environmental costs, and environmental disclosures with financial performance among companies in the basic materials and consumer non-cyclical sectors listed on the Indonesia Stock Exchange from 2021-2023. Utilizing a quantitative approach with multiple linear regression analysis, the study reveals that environmental disclosure positively impacts financial performance, while environmental performance and environmental costs show no significant effect. The findings indicate that transparent sustainability reporting enhances stakeholder confidence and company reputation, contributing to improved financial outcomes. The results align with legitimacy theory, emphasizing the importance of aligning corporate activities with societal norms to achieve long-term financial stability. Despite the increasing global emphasis on sustainability, the study underscores the need for greater public awareness and investment in environmental initiatives to realize their full financial benefits.
Analisis Du Pont Syistem Dalam Mengukur Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Surono Surono; Mohammad Taufik Aziz; Istiqomah Nur Fitriyah
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 11, No 1 (2019)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v11i1.4225

Abstract

AbstrakTujuan dari penelitian ini ialah untuk mengetahui kinerja keuangan perusahaan semen yang terdaftar di BEI periode 2014-2017 yang diukur dengan metode analisis DuPont System. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pemilihan sampel menggunakan Purposive Sampling Method. Hasil penelitian ini menunjukkan perusahaan yang memiliki kinerja keuangan terbaik di tahun 2014 ialah PT. Semen Indonesia (Persero), Tbk dan PT. Indocement Tunggal Prakarsa, Tbk memiliki kinerja keuangan terbaik di tahun 2015-2017, sedangkan perusahaan yang memiliki kinerja keuangan terburuk selama empat tahun periode penelitian ialah PT. Holcim Indonesia (persero), Tbk. Dan berdasarkan pergerakan kurva Trend Analisis, kinerja keuangan perusahaan semen dengan menggunakan metode Dupont System seluruhnya menunjukkan pergerakan yang menurun.Kata kunci : Trend Analisis, DuPont System, Kinerja KeuanganAbstractThe purpose of this study was to determine the financial performance of cement companies listed on the Stock Exchange for the period 2014-2017 as measured by the DuPont System analysis method. The data used in this research is secondary data. The sample selection technique uses Purposive Sampling Method. The results of this study indicate that the company that has the best financial performance in 2014 is PT. Semen Indonesia (Persero), Tbk and PT. Indocement Tunggal Prakarsa, Tbk has the best financial performance in 2015-2017, while companies that have the worst financial performance during the four years of the study period are PT. Holcim Indonesia (Persero), Tbk. And based on Trend Analysis curve movements, the financial performance of cement companies using the Dupont System method all shows a downward movement.Keywords: Trend Analysis, DuPont System, Financial Performance
Analisa Kinerja Perbankan Syariah Indonesia Ditinjau Dari Maqasyid Syariah Mohammad Taufik Azis
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 10, No 1 (2018)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v10i1.2808

Abstract

AbstrakKinerja perbankan syariah tidak hanya terdiri dari aspek keuangan , tetapi juga dilihat dari aspek syariah atau muqasyid syariah. Sehingga pengukuran kinerja bank syariah dari aspek syariah merupakan sesuatu yang penting dan diperlukan dalam mengukur kinerja perbankan syariah. Penelitan ini bertujuan untuk menganalisa kinerja perbankan syariah di Indonesia dilihat dari aspek muqosyd syariah dengan menggunakan Index Muqasyid Syariah ( IMS ). Objek penelitan  yang di gunakan adalah 11 bank dari 12 bank syariah di Indonesia. Data yang digunakan berdasarkan laporan tahunan kesebelas bank tersebut dari periode 2011 – 2015.Hasil penelitian ini menunjukan bahwa pengukuran kinerja keuangan dapat dilakukan dengan pendekatan model IMS. Hasil penelitan ini menunjukan bahwa Bank Panin Syariah berada di tingkat pertama dan Bank Mega Syariah berada di tingkat kesebelas dalam model Index Muqasyid Syariah.Kata kunci : Perbankan Syariah, Muqasyid Syariah AbstractSharia banking performance not only consists of financial aspects, but also seen from the aspect of sharia or muqasyid sharia. So that the measurement of Islamic banking performance from the aspect of sharia is something that is important and necessary in measuring the performance of sharia banking.This research aims to analyze the performance of Islamic banking in Indonesia viewed from the aspect of muqosyd syariah using Index Muqasyid Syariah (IMS). The research object used is 11 banks from 12 sharia banks in Indonesia. The data used is based on the eleventh annual bank report from the period 2011 - 2015.The results of this study indicate that the measurement of financial performance can be done with the IMS model approach. The results of this research show that Bank Panin Syariah is at the first level and Bank Mega Syariah is at the eleventh level in Index Muqasyid Syariah model. Keywords: Sharia Banking, Muqasyid Syariah
The Impact of Tax Avoidance, Tax Risk, Profitability, and Institutional Ownership on Cost of Debt Hadiwibowo, Imam; Olivia Angie, Silvi; Taufik Azis, Mohammad
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i2.9513

Abstract

Purpose - This study intends to investigate the influence of tax avoidance variables, tax risk, profitability, and institutional ownership on debt costs. Research Method - This study uses 9 infrastructure firms listed on the Indonesia Stock Exchange (ISE) from 2019 to 2023 were examined using a purposive sampling method. The analysis for this study employed multiple linear regression modeling. Findings - The study findings indicate that tax avoidance and tax risk positively influence the cost of debt, whereas profitability and institutional ownership have no impact on it. Implication - Tax avoidance and tax risk affect the cost of debt as creditors view them as indicators of increased risk, leading to higher interest rates and additional monitoring expenses. Conversely, profitability and institutional ownership do not have a significant impact. These findings emphasize the necessity of effective tax risk management and governance to ensure financial stability and lower the cost of debt.
Green Innovation as a Mediator between CSR, Ownership Concentration, and Financial Performance Dewi, Vinda Auralia Kesuma; Hadiwibowo, Imam; Azis, Mohammad Taufik
International Research Journal of Business Studies Vol. 17 No. 3 (2024): December 2024 - March 2025
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.17.3.293-315

Abstract

This study examines the mediating role of green innovation in the relationship between Corporate Social Responsibility (CSR), Ownership Concentration (OC), and Financial Performance (FP) in the energy and basic materials sector in Indonesia. Data from 20 companies from 2020 to 2023 were analyzed using panel data regression and Sobel test. The findings show that CSR positively affects GI but has no significant direct effect on FP. Meanwhile, OC has no significant effect on GI and a negative effect on FP. Additionally, GI negatively affects financial performance but mediates the positive relationship between CSR and FP. However, GI does not significantly mediate the relationship between OC and FP. These results highlight the importance of aligning sustainable practices with a company's long-term strategy to enhance company value. This research contributes to understanding the dynamic interaction between CSR, governance structure, and innovation in achieving sustainability and profitability goals.
THE INFLUENCE OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY ON FIRM VALUE Dahlia, Ake; Hadiwibowo, Imam; Azis, Mohammad Taufik
Jurnal Ekonomi dan Bisnis Airlangga Vol. 34 No. 2 (2024): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V34I22024.268-283

Abstract

Introduction: This study aims to determine the effect of green accounting, corporate social responsibility and profitability on firm value. Methods: This research uses a quantitative method with a descriptive approach, with a research sample of 18 energy sector companies listed on the Indonesia Stock Exchange between 2021-2023. The data used is secondary data. This research uses Eviews 8 software to test panel data regression. Results: The results showed that green accounting and CSR have no effect on firm value. However, profitability has a significant effect on firm value, which shows that higher profitability will increase shareholder wealth and company valuation. Conclusion and suggestion: This study concludes that although profitability plays an important role in determining firm value, currently green accounting and CSR disclosure have no significant effect on firm value due to data limitations and investor priorities. Future research should be expanded to include additional factors, such as environmental performance and investment decisions, and increase the sample size for broader generalization. Companies are advised to increase transparency and standardization in environmental reporting to build stakeholder trust and strengthen their market position.
Co-Authors Alamanda, Kartika Inayah Aldi Pranadika Alma, Lulu Haini Anisa Fauzi Anzalna Fadhila Rahmi Aprilia, Restia Asri Lestari, Fauziah Azira, Indah Nur Cahyaningrum, Chelsie Dahlia, Ake Deliyanti, Tria Destri Rachman Audry Dewi, Vinda Auralia Kesuma Dian Kusumawati Djajuli, Mohamad Dwi Yanti, Sukma Fakhrurrozy, Fakhrurrozy Fauziah, Tia Lestari Febriyani, Nadila Fini Iisyatirroodliyah Henuari H, Imam Hadiwibowo, Imam Hapsa Kuzaemah Ika Kartika Intan Sari Isra Umami Widianingsih Istiqomah Nur Fitriyah Itat Tatminah Jufri, Ali Juniar, Mirna Kusuma, Indah Ayu Leny Maharani Lili Maslikha Limarty, Dwi Maeti Maeti Maulidya, Putri Melansari Siti Nurtiara Merry Sukartini Mery Sukartini Mery Sukartini2 Mohamad Djadjuli Mohamad Djadjuli Nadhiya Shabrina Isalati Oktavia Friscilawati, Rizky Olivia Angie, Silvi Romaningsih, Ratu Siti SAFITRI, NABILA Shabrina Isalati, Nadhiya Shifa Natasya Sukartini, Merry Sukartini, Mery Sukma Dwi Yanti Surono Surono Surono Surono Surono Tiana Putri, Inggit Trizka Alyaa Herdina Yulia, Amanda Yulia, Nakhla Yulianty, Puspa Dewi