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Nilai Perusahaan dari Sudut Corporate Social Responsibility (CSR) dan Struktur Kepemilikan Dengan Dukungan Profitabilitas Valencia Angelica; Nera Marinda Machdar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3502

Abstract

Businesses are evaluated based on various criteria, including managerial ownership, institutional ownership and social responsibility. One of the fundamental goals of a business is to increase its value. An investor's assessment of a company's success is known as its value, which many attribute to its current stock price. The purpose of this study is to ascertain and examine how corporate social responsibility, managerial ownership, and institutional ownership affect firm value. This study will look at profitability being a moderating factor that can enhance the relationship between these variables and firm value. This research method utilizes quantitative data and causal associative research. All banking companies available on the IDX between 2019-2023 as the subject of this study. With predetermined requirements, using purposive sampling techniques. Multiple regression analysis and moderation regression analysis are the approaches used to conduct the analysis. The study results show that corporate social responsibility and ownership structure have a positive effect on firm value and profitability strengthens the effect of corporate social responsibility and ownership structure on firm value. According to this study, organizations should prioritize institutional ownership, management ownership, and corporate social responsibility as these are able to influence stock prices and increase firm value.
Peran Laporan Keberlanjutan, Green Accounting, Kepemilikan Manajerial pada Nilai Perusahaan Ayu Luthfiyah Ramadhanti; Nera Marinda Machdar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i1.3532

Abstract

Firm value is investors' perception of the company's success rate, which is often associated with profitability. Firm value is influenced by many things such as sustainability reports, green accounting, and managerial ownership. The purpose of this study was to determine and analyze the effect of sustainability reports, green accounting, and managerial ownership on firm value and, to determine and analyze profitability as a moderating variable able to strengthen the relationship between sustainability reports, green accounting, and managerial ownership on firm value. This type of research uses causal research with quantitative data. The population used in this study were all mining companies listed on the Indonesia Stock Exchange during the 2019-2024 period. The samples used in this study were 63 mining companies. The sampling method uses purposive sampling with predetermined criteria. Using annual reports with a time span of 2019-2024. The analysis method used is multiple linear regression analysis. Future research can include other sectors besides mining in its data, so that research is expected to provide generalizable results for all companies in Indonesia.
Penghindaran Pajak Dari Sudut Pandang Aset Yang Dimiliki Perusahaan Lasmarina Suci Oktavia; Nera Marinda Machdar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i1.3555

Abstract

Tax avoidance is a company strategy to minimize the tax burden. Management of inventory intensity, liquidity and intangible assets can be an important factor in determining company policies regarding tax avoidance. This research aims to determine and analyze the influence of inventory intensity, liquidity and intangible assets on tax avoidance, and knowing and analyzing transfer prices as a moderating variable can strengthen the relationship between inventory intensity, liquidity and intangible assets on tax avoidance. This research applies a causal research method using a quantitative approach through the literature review method. The population used in this research is energy sector companies listed on the Indonesia Stock Exchange during the 2019-2024 period. Sampling in this research used purposive sampling with predetermined criteria. The type of data in this research is secondary data in the form of annual reports. This research uses multiple linear regression analysis methods and moderated regression analysis. The research results show that inventory intensity has a negative effect on tax avoidance, liquidity has a positive effect on tax avoidance, intangible assets have a positive effect on tax avoidance, and transfer prices can strengthen the relationship between inventory intensity, liquidity and intangible assets on tax avoidance. Future research is expected to include other variables to expand the research analysis
Keputusan Investasi dalam Perspektif Keuangan: Hubungan Literasi, Risiko, dan Locus of Control pada Mahasiswa Fatima Zahara; Nera Marinda Machdar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i1.3563

Abstract

Planning investment in personal financial management, especially among students, is very important. Investment serves as one way to learn to manage finances, both for current and future needs. However, the lack of understanding of investment decision making often makes students vulnerable to fraud, especially because they are tempted by tempting investment offers. This study aims to identify and analyze theories that discuss the influence of financial literacy, risk perception, and financial behavior on investment decisions, with locus of control as a moderating variable. This study refers to signal theory and prospect theory, and uses a literature review approach. In this study, related variables and previous research results are discussed theoretically. The research findings show differences in the influence of financial literacy, risk perception, and financial behavior on investment decisions. Moderation by locus of control is proven to have a significant role, although there is no clear agreement from the research findings. This study contributes by offering deeper insights to explain ongoing related phenomena.
Return Saham Ditinjau dari Manajemen Modal Kerja, Kebijakan Dividen, Free Cash Flow dan Profitabilitas Alfiah Rizqi Sabrina; Nera Marinda Machdar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i1.3564

Abstract

This study aims to understand and analyze theories that discuss the influence of working capital management, dividend policy, and free cash flow on stock returns with profitability as a moderating variable. Stock returns are investment benefits obtained by investors from invested capital, in the form of dividends and capital gains, namely the positive difference between the purchase and sale prices of shares. This study is based on grand theory, signal theory, and agency theory. The method used in this study is a literature review, by presenting theoretical studies, other explanatory variables, and previous research results. The results of the analysis show differences in findings related to the relationship between working capital management, dividend policy, and free cash flow on stock returns. Profitability as a moderating variable plays an important role, although there have been no consistent conclusions from the various studies reviewed. This study contributes to providing a deeper understanding to explain related phenomena and opens up opportunities for further research on this topic.
PEMBERDAYAAN SUMBER DAYA MANUSIA DAN PENGELOLAAN POTENSI DESA BOJONG KONENG Edward Efendi Silalahi; Nera Marinda Machdar; Bungaran Saing
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 1: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v4i1.9588

Abstract

Tujuan pengabdian masyarakat dosen Universitas Bhayangkara Jakarta Raya di Desa Bojong Koneng Kecamatan Babakan Madang Kabupaten Bogor adalah untuk mengoptimalisasikan potensi yang ada di Desa Bojong Koneng. etode yang dilakukan pada penelitian ini yaitu menggunakan metode observasi. Tahapan atau proses observasi tersebut meliputi pemilihan (selection), pengubahan (provocation), pencatatan (recording), dan pengkodeaan (encoding), rangkaian perilaku dan suasana (tests of behavior setting). Pengabdian ini dilaksanakan dari tanggal 6 Nopember 2024 sampai 9 Nopember 2024. Subjek penelitian ini adalah Desa Bojong Koneng Kecamatan Babakan Madang Kabupaten Bogor. Hasil kegiatan pengabdian di Desa Bojong Koneng telah dijalankan antar lain meliputi program bidang pendidikan,bidang ekonomi, bidang kesehatan, dan bidang lingkungan. Dari keseluruhan program yang telah dijalankan memilki sasaran seluruh warga Desa Bojong Koneng yang terdiri dari anak-anak hingga orang dewasa khususnya ibu-ibu dan bapak-bapak. Program kerja yang dijalankan oleh merupakan program kerja yang telah disusun dan direncanakan terlebih dahulu
Kepemilikan Manajerial, Profitabilitas dan Manajemen Laba Akrual Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Pemoderasi Pada Perusahaan Makanan dan Minuman Di Indonesia Meilani, Kurnia; Machdar, Nera Marinda; Pangaribuan, David
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 1 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (Februari - April 2025)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i1.157

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kepemilikan manajerial, profitabilitas dan manajemen laba akrual terhadap nilai perusahaan dengan kualitas laba sebagai pemoderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode data panel dengan 26 perusahaan selama periode 2019-2023. Analisis data yang digunakan yaitu pengujian statistik deskriptif, uji pemilihan data panel (Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier), Analisis regresi berganda, Moderasi Regresion Analisis (MRA), Uji t dan Koefisiensi Determinasi. Hasil uji regresi menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, manajemen laba akrual tidak berpengaruh terhadap nilai perusahaan serta kualitas laba tidak mampu memperkuat pengaruh kepemilikan manajerial, profitabilitas dan manajemen laba akrual terhadap nilai perusahaan.
Pengaruh Harga Transfer Dan Transaksi Hubungan Istimewa Terhadap Penghindaran Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021 Sarah Ginting; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i2.1236

Abstract

This study aims to test and analyze the effect of transfer prices and preferential relationship transactions on tax avoidance and to test and analyze the effect of profitability in moderating transfer prices and preferential relationship transactions on tax avoidance in infrastructure companies that are flattened on the indonesian stock exchange. The selection of samples in this study used the purposive sampling method with predetermined criteria, obtained by 23 companies for 6 years so that the total sample used was 138 data. The type of data used is secondary data obtained from the company's annual financial statements in the 2016-2021 period. This hypothesis is tested using descriptive statistical analysis, classical assumption test, multiple regression and moderation test, hypothesis test, namely t test and r analysis test. The results of this study show that partially the price of transfers and special relationship transactions has a negative and significant effect on tax avoidance. Profitability cannot strengthen but significantly affect transfer prices and preferential relationship transactions on tax avoidance
Pengaruh Konservatisme Akuntansi, Asimetri Informasi, Dan Perilaku Oportunistik Terhadap Nilai Perusahaan Dengan Kebijakan Deviden Sebagai Variabel Intervening Marsyalova Yasmin; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2478

Abstract

This research discusses the impact of accounting conservatism, information asymmetry, and opportunistic behavior on company value, with dividend policy acting as an intervening variable. The main objective of this research is to examine the positive influence of accounting conservatism, information asymmetry and opportunistic behavior on firm value, as well as to investigate the positive impact of dividend policy indirectly on the relationship between accounting conservatism, information asymmetry and opportunistic behavior. This research is quantitative, with the use of secondary data as the type of data used. The population that is the focus of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2022 period. The results of the analysis show that accounting conservatism has a positive impact on company value, as does information asymmetry and opportunistic behavior. Apart from that, dividend policy also has a positive impact on company value and can influence the relationship between accounting conservatism, information asymmetry and opportunistic behavior.
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Religiusitas Sebagai Variabel Pemoderasi : (Studi Empiris Pada KPP Pratama Pondok Gede) Hilwatun Nazwah; Nera Marinda Machdar
Journal of Creative Student Research Vol. 1 No. 2 (2023): April : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i2.1151

Abstract

Penelitian ini menggunakan pendekatan penelitian kuantitatif dan bertujuan untuk: (1) Menguji kesadaran wajib pajak terhadap kepatuhan wajib pajak; (2) Menguji sanksi pajak terhadap kepatuhan wajib pajak; (3) Menguji pelayanan fiskus terhadap kepatuhan wajib pajak; (4) Menguji religiusitas dapat memoderasi pengaruh antara kesadaran wajib pajak terhadap kepatuhan wajib pajak; (5) Menguji religiusitas dapat memoderasi pengaruh antara sanksi pajak terhadap kepatuhan wajib pajak; (6) Menguji religiusitas dapat memoderasi pengaruh antara pelayanan fiskus terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan : (1) Kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (2) Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (3) Pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (4) Religiusitas memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak; (5) Religiusitas memperkuat pengaruh sanksi pajak terhadap kepatuhan wajib pajak; (6) Religiusitas memperkuat pengaruh pelayanan fiskus terhadap kepatuhan wajib pajak.
Co-Authors Ade Onny Siagian Adini, Shalihah Dwi Adler H. Manurung Adler H. Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Manurung Aisyah Dwi Satrio Putri Aisyah Sekar Ningrum Ajeng Putri Wahyuningtyas Aldila Sukaputri Irmadani Aldino Rafael Yusup Alfiah Rizqi Sabrina Alisya Athalia Aliyani, Tunida Alvira Nirjayanti Alya Kusumaningtyas Alya Syafikah Rani Amelia Destiyana Amor Marundha Anggraini, Anisya Mutiara Anggraini, Septiara Anissa Pujiwaty Annisa Azka Rahmawati Aulia Annisa Fatimatu Zahro Annisa Ramadhani Azizah Aprilia Zahra Adisti Ardillah, Kenny Arinda Dwi Cahyani Asril, Delila Atika Somantri Dewi Aulia Pramesti Aurorita, Belantika Sheren Avriliani Dwi Septiana Ayu Chintya Janitri Ayu Luthfiyah Ramadhanti Ayu Permata Sari Azhar Huwaiza Fathoni Bungaran Saing, Bungaran Cahaya Zulfah Cahyadi Husadah Cahyadi Husadha Celia Darmasaputra Claudia Putri Setiadi Dade Nurdiniah Dara Dinanti Darma, Cantika Ramadina Putri Dea Maharani Dea Nur Azizah Defina Jihan Felisha Delila Asril Della Puspita Desi, Dona Elvia Desy Pri Cahaya Sibarani Dhea Regita Cahyani Dina Erliana Diva Fareza Zelfani Dwi Intan Erdiyanti Dwitanto, Ardo Ryan Edward Efendi Silalahi Eka Putri Julianti Wibowo Elia Rossa Elia Rossa Elsa Natali Endah Suci Damayanti Engela Ananta Erlin Aurelia Maritza Ervan Alifian Supriyatno Eva Yanis Lafione Fahrati, Mutia Fathiyah Alifah Fitriyani Fatima Zahara Febianti, Windy Febria Amanda Febrianti, Salwa Nayla Fitri Sabiyla Yassarah Fitrie Handayani Fransiska Ayu Septhiani Gisca Dwi Desriyunia Gloria Priscilla Simorangkir Helmalia Putri Herlina Yuliyanti Hernawan, Deby Indah Maharani Hilwatun Nazwah Husadah, Cahyadi Imas Mutikartini Putri Inday Hardika Ira Alpina BR Surbakti Iska Ayu Sundari Istianingsih Istianingsih, Istianingsih Jagad, Chandi Satrio Raja Ing Jasmine Jasmine Jihan Rahmah Fadiyah Jihan Salsabilah Jonathan Jonathan Josua Panatap Soehaditama Kamelia Putri Kartika Wulandhari Khalisa Fahira Khofidah Pujilestari Kusmiyati Kusmiyati Lasmarina Suci Oktavia Leonardo Krishnanda Lestari, Sri Indah Lhivia Nur’aini Putri Lin Oktris Lissa Rahmawati Lyra Aldina Mamta Sartika Manurung, Bennardo Margaretha Jessica Wijaya Marpaung, Erika Nopa Yanti Br Marsyalova Yasmin Marta Marta Marundha, Amor Meilani, Kurnia Meisya Liana Meli Andriyani Melinda Malau Mia Anggraini Mohamad Rio Aditya Lutfiansyah Muhamad Daffa Fairus Muhamad Fa'iz Paryono Muhammad Esa Seprtian Muhammad Maulana Hafizh Muhammad Taufiq Arrahman Munir, Ningky Sasanti Nababan, Engelica Nabilah Putri Windiarti Nainggolan, Carlos Daniel Najwa Balqis Nanda Suci Handayani Umagap Nanditya Andini Natasya Arifa Salsabila Novi Pusfita Nugroho, Muhammad Reza Adi Nurdiniah, Dade Nurdiyanto Nurfitria, Ramadhani Nurhalisa, Icha Nurjanah, Adira Oktaviani Tita Pangaribuan, David Panjaitan, Nehemia Apriyani Pingki Lutfiana Bella Pratiwi, Oktaviani Putri Puthree Maria Situmorang Putri Afrilia Nurrochmah Putri, Helmalia Putri, Moudy Aldasari Putri, Revanya Adinda Rachmat Pramukty Radina Amalia Maharani Rahmah, Hesti Nur Rahmatika Fidela Hilary Ramdhani Ahmad Fariz Putra Setiawan Reydatus Rafiawan Akbar Ririn Breliastiti Rizti Salsabila Rony, Zahara Tussoleha Rosa Amalia Putri RR. Ella Evrita Hestiandari Safitri, Afifah Salsabila Salsabila Santiyar, Dewi Sarah Ginting Septiara Anggraini Septiwidya, Wafiyyah Shabir, Haekal Maulana Shafa Audina Sukmaningrum Sherly Suci Rahmadhani Sholihah, Auliya Nida’Us Sianturi, Maria Magdalena Sianturi, Maria Marcelina Sifa, Wiwin Aini Silviyana Fitri Simanungkalit, Efraim Sindy Septiani Siregar, Sabrina Az-zahra Siska Aprilia Rahmawati Siti Ghozinatul Jannah Situmorang, Nova Lia SUGENG SUROSO, SUGENG Sugiharti Sugiharti Sulistyanto, Sofyan Aditya Sumarno Sumarno Sumaryono Sumaryono Suprobo, Srikaton Sevira Syaharani, Hanung Deswinta Syawali, Alya Syifa, Najwa Aulia Sysilia Tri Hapsari Tegar Muzaki Ritonga Temy Setiawan Tiara Kusuma Wardani Tri Wahyuningsih Triliyani, Dewi Triyana, Ira Valencia Angelica Vina Hariyati Vina Ramadhianti Vinsent Fernaldi Yulias Sayudha Viyanis, Denisa Salsabila Wastam Wahyu Hidayat Widjanarko, Wirawan Widya Permata Sari Windiarti, Nabilah Putri Windy Febianti Yani, Sabilah Ayu Adinda Yanti, Anggi Rama Yarika Azhara Yosi Ika Putri Yunda Riana Yuyun Yuyun