Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Building of Informatics, Technology and Science Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis
Kiki Khoifin, Kiki
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN FINANCIAL PERFORMANCE TERHADAP STOCK RETURN PERUSAHAAN INDEKS LQ-45 BURSA EFEK INDONESIA PERIODE 2008-2012 Khoifin, Kiki; Umdiana, Nana
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.017 KB) | DOI: 10.30656/jak.v1i2.187

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility disclosure dan financial performance  dengan menggunakan net profit margin dan earning per share  terhadap stock return. Penelitian ini dilakukan pada perusahaan yang tergabung dalam Indeks LQ-45 Bursa Efek Indonesia yang memublikasikan corporate social responsibility dan kinerja keuangan perusahaan dalam laporan tahunan. Data yang dianalisis adalah data sekunder antara tahun 2008-2012. Sampel yang diperoleh dalam  penelitian ini sebanyak 6 perusahaan, terdiri dari perusahaan pertambangan, perkebunan dan energi. Dalam penelitian ini alat analisis yang digunakan adalah statistik deskriptive, uji asumsi klasik, analisis regresi berganda dan uji statistik. Hasil penelitian ini menunjukan bahwa variabel corporate social responsibility disclosure memperoleh nilai signifikansi sebesar 0,141 > 0,05dan t-hitung < t- tabel (1,517 < 1,6973). Variabel net profit margin  menunjukan nilai signifikansi sebesar 0,996 > 0,05dan t-hitung < t-tabel (0,005 < 1,6973). Variabel earning per share  menunjukan nilai signifikansi sebesar 0,486 > 0,05 dan t-hitung < t-tabel (-0,707 < -16973). Nilai output SPSS F hitung  < F tabel (0,956 < 2,96) dan nilai signifikansi > 0,05 (0,428 > 0,05). Dengan demikian dalam penelitian ini tidak terdapat pengaruh yang signifikan antara corporate social responsibility disclosure dan financial performance  terhadap stock return baik parsial maupun simultan.  Kata Kunci : Corporate Social Responsibility Disclosure, Financial Performance, Stock Return.
Agglomerative Hierarchical Clustering (AHC) Method for Data Mining Sales Product Clustering Lubis, Ridha Maya Faza; Huang, Jen-Peng; Wang, Pai-Chou; Khoifin, Kiki; Elvina, Yuli; Kusumaningtyas, Dyah Ayu
Building of Informatics, Technology and Science (BITS) Vol 5 No 1 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/bits.v5i1.3569

Abstract

Supermarkets are Indonesian terms that refer to large stores or supermarkets that offer a variety of daily needs such as food, drinks, cleaning products, household appliances, clothing, and so on. In contrast to stalls or small shops, supermarkets have a larger size and provide a variety of products. Because of this, many people prefer to shop for their daily needs at the supermarket rather than at the nearest shop because the existence of the supermarket makes it easier for consumers to buy various products in one place without having to move to another store. However, sales in supermarkets also pose a problem, namely how to sort or group products that are not selling well so they can be replaced with products that are selling better or reduce the number of suppliers. This is where data mining or data analysis techniques that use business intelligence are needed. The research was conducted to classify the best-selling products in supermarkets using the Agglomerative Hierarchical Clustering (AHC) method, in which alternatives with the same matrix or distance are grouped into certain clusters. In applying the AHC method, the number of clusters formed is 3. There are three different clusters, namely cluster 0, cluster 1, and cluster 2, each with a different alternative group. Each cluster has a different number of products and a different percentage. Cluster 0 is the cluster with the highest number of products and the largest percentage, namely 45% with a total of 9 products, followed by cluster 2, and cluster 1 has the smallest number of products and percentage, namely 0.30% with a total of 6 products and 0 .25% with a total of 5 products. In addition, sales data for several products each month are grouped based on certain price ranges
The Influence of Liquidity, Capital Intensity, and Good Corporate Governance on Tax Management Juliansah, Irvan; Khoifin, Kiki; Kismanah, Imas; Rustandi, Herman; Rasiman, Rasiman
Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 10 No. 2 (2026): September 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/ecodemica.v10i2.12531

Abstract

This study is designed to examine how liquidity, capital intensity ratio, and good corporate governance mechanisms affect tax management within manufacturing firms in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) over the 2019-2023 period. Employing a quantitative research design, the study focuses on a population comprising all relevant companies within the specified sector and timeframe. A purposive sampling method was applied, resulting in the selection of nine firms that met the established criteria. The analysis relies on secondary data sourced from the official website of the Indonesia Stock Exchange. Panel data regression analysis is utilized as the primary analytical technique. The empirical findings indicate that, when considered jointly, liquidity, capital intensity ratio, managerial ownership, institutional ownership, and the audit committee exert a significant influence on tax management. However, when examined individually, liquidity and capital intensity ratio demonstrate a negative association with tax management, whereas managerial ownership, institutional ownership, and the audit committee do not exhibit any statistically significant effect. The adjusted R-squared value of 0.4862 indicates that the five independent variables collectively explain 48.62% of the variation in tax management.
Co-Authors Elvina, Yuli Huang, Jen-Peng Juliansah, Irvan kismanah, imas Kusumaningtyas, Dyah Ayu Lubis, Ridha Maya Faza Rasiman Rasiman RUSTANDI, HERMAN Umdiana, Nana Wang, Pai-Chou