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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Tabarru': Islamic Banking and Finance International Journal of Digital Entrepreneurship and Business (IDEB) Batara Wisnu : Indonesian Journal of Community Services Economic Reviews Journal
Adi Rizfal Efriadi, Adi Rizfal
STIE Ahmad Dahlan Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PERAN UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH RISIKO KEUANGAN TERHADAP PROFITABILITAS EMITEN SYARIAH SEKTOR KESEHATAN Ambardi; Aminah, Aam; Efriadi, Adi Rizfal
Jurnal Tabarru': Islamic Banking and Finance Vol. 6 No. 2 (2023): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2023.vol6(2).15106

Abstract

Tujuan penelitian ini adalah untuk menganalisis peran ukuran perusahaan dalam memoderasi pengaruh resiko keuangan terhadap profitabilitas pada emiten syariah. Penelitian  ini  dilakukan menggunakan pendekatan  kuantitatif dengan menggunakan model regresi data panel dengan Moderated Regression Analysis (MRA). Sedangkan teknik pengambilan sampel yang digunakan dalam penelitian ini adalah sampling  purposive  dengan  pertimbangan  atau Kriteria  yaitu populasi dan sampel  emiten-emiten syariah sektor kesehatan yang terdaftar pada Indeks Saham Syariah Indonesia (ISSI) di listing di Bursa Efek Indonesia (BEI)  periode 2020 -2022.  Emiten-emiten syariah tersebut telah menyampaikan  laporan  keuangan tahunan secara  rutin  dan  mempunyai  data keuangan  yang  lengkap. Sampel yang digunakan dalam penelitian ini berjumlah 8 perusahaan dengan total 24 data observasi. Hasil temuan dari penelitian ini adalah  variabel ukuran perusahaan tidak memoderasi pengaruh liquiditas terhadap profitabilitas emiten syariah. Demikian juga dengan  variabel ukuran perusahaan tidak memoderasi pengaruh solvabilitas terhadap profitabilitas emiten syariah.
EFEKTIVITAS POJOK BACA DALAM MENINGKATKAN KUALITAS PEMBELAJARAN DI YAYASAN GAMMA INDONESIA Tsabit, Muhammad Luthfan; Apriani, Dina; Ardiansyah, Leo; Malik, Anastasia Maulina; Arlita, Rusi Sari; Tantri, Rika Tri; Ardiansyah, Rendi; Nuraini, Siti Rahma; Yuliasari, Putri Riski; Saputra, Wahyu Aji; Efriadi, Adi Rizfal
Batara Wisnu : Indonesian Journal of Community Services Vol. 5 No. 1 (2025): Batara Wisnu | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v5i1.326

Abstract

Real Work Lecture (KKN) activities carried out by the ITB Ahmad Dahlan Jakarta Group 19 KKN Team at the Gamma Indonesia Foundation aim to improve the quality of children's learning through the construction of a reading corner. The methods used in this activity include observation, problem mapping, planning, implementing activities, and preparing reports. The result of this activity was the successful construction of a comfortable and attractive reading corner, equipped with various books and wall decorations that attract children's attention. It is hoped that this reading corner can support the foundation's education program by increasing children's interest in reading and the quality of their learning. Apart from that, the socialization and donation activities carried out by students also succeeded in strengthening relationships between students, children and foundation administrators. It is recommended that the Gamma Indonesia Foundation can maximize the function of the reading corner by scheduling regular reading activities and making continuous improvements. This activity is expected to have a long-term positive impact on the development of children's literacy at the Gamma Indonesia Foundation, as well as encouraging sustainable collaboration between the foundation and the campus for educational progress.
Problem Pemilihan Kampus Swasta Di Kalangan Generasi Z Dengan Pendekatan Model Marketing AIDA+S Ambardi, Ambardi; Pribadi, Rizky Maulana; Aminah, Aam; Efriadi, Adi Rizfal
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3225

Abstract

Introduction: This study aims to explore the application of the AIDA+S marketing model in the marketing strategies of private universities for recruiting prospective Generation Z students to choose a campus. Methods: The type of research to be used is quantitative, associative, and descriptive. The population in this study consisted of all students actively studying at the Ahmad Dahlan Institute of Technology and Business. The sampling procedure employed in this study was non-probability, utilizing a purposive sampling technique, with a sample size of 150 respondents. The data analysis used was multiple linear regression analysis to determine the influence of several AIDA+S variables on the Decision variable of choosing a campus. Results: The results of this study concluded that the AIDA+S Model had a significant effect on the Decision to choose a campus. Furthermore, for the variables attention, interest, and desire do not have a substantial impact on the decision to select a campus among Generation Z. While for the variables action and satisfaction, there is a considerable influence on the decision to select a campus among Generation Z. The biggest reason respondents choose a campus because it is close to home according to the character of generation Z who choose convenience as the basis for consideration.Suggestion: First, attract Generation Z's Attention by creating engaging and easy-to-digest visual content, such as short videos, infographics, or memes. You can also use their favorite social media platforms. Second, Build Interest by showing the Benefits and Advantages of the campus. Third, Arouse Desire by uploading positive reviews from other customers to build trust and desire. and then provide limited offers or special discounts. Keywords: Marketing Model, AIDA+S, Decision to choose, Generation Z  
Pengaruh Perencanaan Pajak, Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba pada Perusahaan Manufaktur pada Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2020-2024 Juliyanto, Juliyanto; Ningsih, Sri Setia; Efriadi, Adi Rizfal
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.942

Abstract

This study aims to analyze the effect of tax planning, leverage, and firm size on earnings management in manufacturing companies within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research employs a quantitative approach using secondary data obtained from the companies annual financial reports. The sampling method used is purposive sampling based on specific criteria, resulting in 40 companies as the research sample. Data analysis is conducted through descriptive statistics, classical assumption tests, and hypothesis testing. The results indicate that firm size has a positive and significant effect on earnings management, while tax planning and leverage have no significant effect on earnings management. Simultaneously, tax planning, leverage, and firm size jointly influence earnings management.
Comparative Analysis of Financial Distress Models in Indonesian Multi-Industrial Manufacturing During COVID-19 Andriani, Siska Fifi; Rahardja, Liana; Efriadi, Adi Rizfal; Cindi, Ramitha Janira
International Journal of Digital Entrepreneurship and Business Vol 4 No 2 (2023): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : Universitas Jakarta Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v4i2.130

Abstract

Financial distress is a critical financial condition characterized by a company’s financial performance decline, resulting in reduced net income and challenges in meeting short- and long-term financial obligations. Left unaddressed, financial distress can ultimately lead to bankruptcy. Various predictive models, including the Altman Z-Score, Springate, Grover, Zmijweski, and Zavgren methods, are employed to forecast such distress. This study aims to assess the predictive accuracy of these models in analyzing financial distress and predicting bankruptcy across a diverse spectrum of manufacturing companies. Employing a quantitative and descriptive methodology, the research focuses on manufacturing firms listed on the IDX for 2016-2020, encompassing the impact of the COVID-19 pandemic. Data collection employs a purposive sampling method, with statistical analysis involving the computation of financial ratios from each bankruptcy prediction model. The study assesses the accuracy levels and error types of these models. Results indicate that Altman Z-Score, Springate, Grover, and Zmijweski demonstrated accuracy rates of 46.15%, 35.90%, 82.05%, and 69.23%, respectively. These models exhibit various error types and rates. In contrast, the Zavgren method displayed a remarkable accuracy rate of 100%, with no identified errors, establishing it as the most reliable predictor of bankruptcy, particularly within the Multi-Industrial Manufacturing Sector.
Co-Authors Aam Aminah Ambardi Ambardi, Ambardi Andriani, Siska Fifi Apriani, Dina Ardiansyah, Leo Ardiansyah, Rendi Arlita, Rusi Sari Cindi, Ramitha Janira Juliyanto, Juliyanto Malik, Anastasia Maulina Nuraini, Siti Rahma Rahardja, Liana Rizky Maulana Pribadi, Rizky Maulana Saputra, Wahyu Aji Sri Setia Ningsih, Sri Setia Tantri, Rika Tri Tsabit, Muhammad Luthfan Yuliasari, Putri Riski