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All Journal The Indonesian Accounting Review Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Liquidity: Jurnal Riset Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Professional Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Manajemen Kewirausahaan Jurnal Ilmiah Akuntansi Kesatuan JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Jurnal Scientia Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JURNAL LENTERA AKUNTANSI Jurnal Pajak dan Bisnis (Journal of Tax and Business) Journal of Social Research Apssai Accounting Review (ApAR) Trilogi Accounting & Business Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia Metris: Jurnal Sains dan Teknologi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ekobisman : Jurnal Ekonomi Bisnis Manajemen Journal of Ekonomics, Finance, and Management Studies Jurnal Greenation Ilmu Akuntansi
JMV Mulyadi
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Analisis Determinasi Penyerapan Anggaran Dengan Perencanaan Anggaran dan Politik Anggaran Sebagai Pemoderasi Titin Delia; Syahril Djaddang; Suratno; JMV. Mulyadi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.77

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi penyerapan anggaran dengan perencanaan anggaran dan politik anggaran sebagai variabel pemoderasi pada satker Badan Penelitian dan Pengembangan Kesehatan. Jenis penelitian yang dilakukan adalah asosiatif yang bersifat kausal dengan metode survei. Populasi dalam penelitian ini adalah tim pengelola keuangan di 16 satker Badan Litbangkes. Sampel dalam penelitian ini diperoleh sebanyak 94 dengan pemilihan sampel secara purposive sampling. Data diolah dengan menggunakan analisis regresi berganda dan uji residual. Hasil penelitian ini membuktikan bahwa kompetensi sumberdaya manusia, proses pengadaan barang dan jasa, dan komitmen organisasi secara parsial berpengaruh signifikan terhadap penyerapan anggaran di satker Badan Litbangkes. Perencanaan anggaran dan politik anggaran yang merupakan variabel moderating dapat memperkuat hubungan antara kompetensi sumberdaya manusia dan komitmen organisasi terhadap penyerapan anggaran, namun perencanaan anggaran dan politik anggaran tidak dapat memperkuat hubungan antara proses pengadaan barang dan jasa terhadap penyerapan anggaran
PENGARUH LEVERAGE, SIZE, LIKUIDITAS, ARUS KAS OPERASI TERHADAP REVALUASI ASET TETAP Dian Firmansyah; Nurmala Ahmar; Jmv Mulyadi
Jurnal Ilmiah Manajemen dan Bisnis Vol 3, No 1 (2017): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v3i1.3541

Abstract

The aim of this study are to prove empirically the effect of leverage, size, liquidity andoperating cash flows of the fixed asset revaluation. The research is using sample from allnon financial companies, which doing revaluation asset during 2012-2015 throughregistered company in Indonesian Stock Exchange by upward revaluation category. Thisresearch is using Path analysis (PLS) without requiring the classical assumption test andnormality. The results showed that the leverage effect on the revaluation of fixedassets, itis proved that high leverage is reason for the company to decided doing the revaluation offixed assets, the large company is tend want to show decrease the earnings report toreduce the political cost, assets revaluation would caused recalculate value ofdepreciation to increase expense and to reduce company profits. Cash flow operationaffected the revaluation of fixed assets to company needs to be able to paid obligationsand assets revaluations required a large fund for appraisal services, audit fee and taxfinal payment. Whereas, for the liquidity is found did not effect to fixed asset revaluation,hight cost to assets revaluation and low liquidity is not reason for the company to choosethe revaluation model. In during four years of research found that the asset revaluationmodel which reported in Other comprehensive income is growing and expected to makethe financial report advantages and high quality increase through reported by fair valuein the financial report.
DETERMINAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH 2016 - 2018) APRILLIA .; JMV MULYADI; NURMALA AHMAR
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this study is to test empirical evidence related to the analysis of return on asset (ROA), Curent Ratio (CR),Debt to Equity Ratio (DER) and Earning Per Share (EPS) relationships to manufacturing companies incorporated in theIndonesia Sharia Stock Index (ISSI) on the Indonesia Stock Exchange for the period 2016-2018. The necessary datacollection method is collected using documentation techniques (desk research), with a sample number of 32 companies. Thedata analyzed in the study was compiled from the company's annual reports and financial statements. The analyticaltechniques used are descriptive analysis and panel data with SPSS programs. The results showed that curent ratio (CR),and debt to equity ratio (DER) have a positive and significant effect on stock returns, return on assets (ROA) and earningsper share (EPS) have no effect on stock returns.
PENGARUH PROFESIONALISME, KOMPETENSI, PERAN WHISTLEBLOWER DAN PENGALAMAN TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN PADA KEMENTERIAN KETENAGAKERJAAN RI LUTHFIANA MEYDA KUSUMA; NURMALA AHMAR; JMV MULYADI
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This research aims to analyze the influence of Professionalism, Competence, The Role of Whistleblowers, Experience on theAbility of Auditors in Detecting Fraud (Fraud). The study used a sample of internal auditors of the Inspectorate General of theMinistry of Manpower. The number of internal auditors sampled in this study amounted to 71 people, the data analysismethod used in this study is a descriptive statatistic analysis method, data quality test, classical assumption test andhypothesis test whose calculations are carried out using SPSS. Hypotheses in this study were tested using multipleregression analysis. The results showed that Professionalism, The Role of Whistleblowers, Experience had a significant andpositive effect on the Auditor's Ability to Detect Fraud. While competence has no effect on the ability of auditors in detectingfraud.
PENGARUH ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA), ARUS KAS OPERASI DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM (STUDI KASUS PADA PERUSAHAAN INDEKS LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA) FEVIN ANDRYANTO; WIDARTO RACHBINI; JMV MULYADI
JURNAL ILMIAH KOHESI Vol 5 No 4 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to examine empirical evidence related to the analysis of the relationship between Economic Value Added(EVA), Market Value Added (MVA), Operating Cash Flow Earning Per Share (EPS) on Stock Returns in LQ 45 IndexCompanies listed on the Indonesia Stock Exchange for the period 2012 -2016.. Methods for collecting the required data werecollected using documentation techniques (desk research), with a total sample of 20 companies. The data analyzed in thisstudy were compiled from annual reports and company financial statements. The analytical technique used is descriptiveanalysis and panel data with the Eviews 9 program. The results show that Economic Value Added (EVA) and Market ValueAdded (MVA) have a positive and significant effect on Stock Returns, Operating Cash Flow (AKO) and Earning Per Share( EPS) has no effect on stock returns.
ANALISIS DETERMINAN TERHADAP PERSISTENSI LABA PADA PERUSAHAAN JASA DI BEI Feni Marnilin; JMV Mulyadi; Darmansyah Darmansyah
JURNAL LENTERA AKUNTANSI Vol 2, No 2 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.414 KB) | DOI: 10.34127/jrakt.v2i2.202

Abstract

ABSTRACT This research to know determinant analysis of earnings persistence in the service company's (trade service and investment sectors) on the Indonesia stock exchange (idx) either partially or simultaneous. The samples used in the study using a purposive sampling methods i.e. financial statements services company's annual Trade in services and Investment in 2010 to 2014 as many as 27 of the company.The results of this study indicate that the variable cash Flow operating, the difference between the accounting Profit with Profit fiscal, Debt Levels and the simultaneous effect on Persistence. While partially cash flow operating of effect variables significantly to the Persistence of profit, variable is the difference between Accounting Profit with Fiscal Earnings do not affect significantly to earnings, and Persistence for variable Rate Debt is effect significantly to Earnings Persistence. Keyword: Cash Flow Operating, The difference between the Accounting Profit with Profit Fiscal, Debt Levels and Earnings Persistence.
DETERMINAN NILAI PERUSAHAAN PUBLIK DI INDONESIA DAN MALAYSIA DENGAN KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL PEMODERASI Aulia Lathifa; Nurmala Ahmar; JMV. Mulyadi
JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1039.887 KB) | DOI: 10.34127/jrakt.v3i2.240

Abstract

Abstract Firm value is one the management's standard in managing the business. This study examines effect of financial factors such as profitability proxied by ROA, ROE, NPM, solvency proxied with DAR, DER, Institutional Ownership as moderator and the impact to firm value proxied by PBV in Indonesia and Malaysia for 2012 to 2016. Sampling used consisting of 51 companies, 26 companies from Indonesia and 25 companies from Malaysia for 5 years observation with total data 255 samples. Analytical technique using WarpPLS 6.0 and difference test using Multi Group analysis. Result shows profitability have significant positive effect to firm value in Indonesia, whereas in Malaysia has not effect to firm value. Solvency shows do not affects for both countries. Institutional ownership has significant positive effect in Indonesia nevertheless has no effect in Malaysia. Institutions found not able to moderate the effect of profitability and solvency in Indonesia, contrary result in Malaysia are found as pure to moderate effect of profitability to firm value and be a homologer to moderate effect of solvency to firm value. Different test effect shows there’s a significant difference effect of profitability to firm value in both countries whereas there is no difference effect of solvency to firm value.
The DETERMINAN NILAI PERUSAHAAN DAN PERAN PEMEDIASI STRUKTUR MODAL DI LIMA NEGARA ASEAN Muhammad Zacky; Nurmala Ahmar; JMV Mulyadi
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

The purpose of this study is to determine the determinants of firm value and the role of mediating capital structure in five ASEAN countries. Objects in this study were companies listed on the stock exchanges in Indonesia, Cambodia, Laos, Malaysia and the Philippines in 2014 - 2016. The sampling method used in this study was purposive sampling, resulting in 97 companies. The collected data were analyzed using descriptive and statistical analysis techniques, using the WarpPLS 6.0 and SPSS version 24 programs. The results showed that the profitability and growth opportunity variables affected the capital structure, while the dividend policy had no effect. Variable profitability, dividend policy and capital structure affect the value of the company, while growth opportunity does not affect. Profitability of firm value through capital structure results in partial mediation, growth opportunity on firm value through capital structure produces full mediation and dividend policy on firm value through capital structure produces no mediation. It is recommended for further research to increase the number of respondents, the sample of the company under study, and the indicators of each variable
FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN PROPERTI DALAM INDEKS SAHAM SYARIAH INDONESIA Angga Prasetia; Nurmala Ahmar; JMV Mulyadi; Suyanto Suyanto
Jurnal Manajemen Kewirausahaan Vol 17, No 2 (2020): JMK EDISI DESEMBER 2020
Publisher : Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v17i2.464

Abstract

Studi ini bertujuan untuk meneliti sejauh mana rasio keuangan mempengaruhi return saham pada perusahaan properti, real estate, dan building contruction yang memiliki saham berbasis syariah dan tergabung dalam Indeks Saham Syariah Indonesia (ISSI) di Bursa Efek Indonesia periode 2016-2018. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan pengujian hipotesis menggunakan analisis regresi berganda dengan variabel current ratio, total asset turnover, price earning ratio, dan debt to equity ratio sebagai variabel independen. Hasil penelitian selama tiga tahun diperoleh hasil yang signifikan pada tingkat signifikansi pada kedua variabel independen tersebut terhadap varabel dependennya. Kontribusi penelitian ini adalah pembahasan hasil penelitian yang berbeda dengan hasil penelitian terdahulu dan teori yang terkait. Kata kunci: Current Ratio; Debt to Equity Ratio; Price Earning Ratio, Return Saham; Total Asset Turnover
Determinasi Karakteristik Keuangan Terhadap Nilai Perusahaan Dengan Moderasi Financial Literacy Pada Perusahaan LQ45 Di BEI Dona Valida Nurhidayati; Syahril Djaddang; JMV Mulyadi
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.760

Abstract

ABSTRAK Banyak penelitian sebelumnya tentang nilai perusabaan dengan faktor­ faktor yang mempengaruhi nilai perusahaan. Dari penelitian yang sudah ada, terdapat basil penelitian yang berbeda-beda. Untuk menguji dan menganalisis pengaruh struktur modal terhadap nilai perusahaan. Tujuan penelitian ini adalah (1) Untuk menguji dan menganalisis pengaruh struktur modal terhadap nilai perusahaan yang dimoderasi oleh financial literacy. (2) Untuk menguji dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan. (3) Untuk menguji dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan yang dimoderasi oleh financial literacy. (4) Untuk menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan. Dan (5) Untuk menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan yang dimoderasi oleh financial literacy. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dari perusahaan yang terdaftar di LQ45. Data yang digunakan adalah data laporan keuangan tahunan untuk periode 2012 - 2016. Sumber data yang digunakan ini diperoleh melalui Indonesia Capital Market Directory (ICMD) dan dari penelusuran internet di http//www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di LQ45 tahun 2012 - 2016. Metode pengambilan sampel dalam penelitian ini menggunakan sistem non random sampling (nonprobability sampling) yaitu menggunakan purposive sampling. Dalam penelitian ini, peneliti menggunakan judgement sampling dikarenakan sampel yang akan digunakan dalam penelitian ini harus memenuhi beberapa kriteria. Data dianalisis menggunaka analisis regresi. Hasil dari penelitian ini menunjukkan bahwa struktur modal berpengaruh terhadap nilai perusahaan, kebijakan dividen tidak berpengaruh terhadap nilai perusahaan, Profitabilitas berpengaruh signifikan terhadap nilai pemsahaan tetapi financial literacy tidak terbukti memoderasi pengaruh profitabilitas terhadapnilaiperusahaan.
Co-Authors Agus Nugroho, Agus Alboin Sihombing Alkotdriyah, Putri Puspa Angga Prasetia Ani, Lelly APRILLIA . Arsyiyanti, Nur Asy’ari, Asy’ari Aulia Lathifa Choirul Anwar DARMANSYAH . Darminto, Dwi Prastowo Dewi Sundari, Dewi Dian Firmansyah Djadaang, Syahril Djaddang , Syahril Djaddang, Syahril Do Bagus, Marwah Khairunnisa Dona Valida Nurhidayati Edy Supriyadi Fe, Didi FEVIN ANDRYANTO Firmansyah, Dian Fitrianti, Dini Harnovinsah Harnovinsah Hendratmi, Henny Hermiyetti kusumastuti, nuke Laurentine Novenita, Maria liana, sherry Lisdawati Lisdawati Luh Putu Ratna Sundari LUTHFIANA MEYDA KUSUMA Lysandra, Shanti M Ardiansyah Syam, M Ardiansyah Manurung, Erpina Marnilin, Feni Meas, Albertina Dilianty Eka Muhammad Yusuf Muhammad Zacky Nurhidayati, Dona Valida Nurmala Ahmar Nurmala Amhar, Nurmala Patty, Brigitte Liony Peni Setiyo Wati Prastika, Fifyt Laily Very Pratowo, Dwi Putri Zahra Afiifah Putri Zahra Afiifah Putri, Putri Surya Permatasari Rahayu Eka Prasatya Rinti Dwijayantie Sailendra Sailendra, Sailendra Selvi Marcellia Sidantha, Bagus Sihite, Mombang Silalahi, Vincentius Marliando Silvia Rahmadani Silvia Rahmadani Sudradjat, Sudrajat Sulastri, Ranti Surahmat Surahmat, Surahmat Suratno Suratno Suratno Suyanto Suyanto syailendra, syailendra Tiara, Silvia Agustin Titin Delia Wasininingsih Widarto Rachbini Wieldy Menanda Yadinta, Pipit Awwalina Farihin Yudy Dwi Santoso Yuliandi, Yuliandi