Article Per Year (5 Year)
p-Index From 2021 - 2026
4.574
P-Index
This Author published in this journals
All Journal Sosiohumaniora Jurnal Akuntansi dan Keuangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AdBispreneur Jurnal Akuntansi Aktual Kinerja: Jurnal Ekonomi dan Manajemen IKRA-ITH EKONOMIKA Aptisi Transactions on Technopreneurship (ATT) JAAF (Journal of Applied Accounting and Finance) eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan International Journal of Marketing and Human Resource Research JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Locus Penelitian dan Pengabdian Economic Reviews Journal Journal of Artificial Intelligence and Digital Business Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Journal of Accounting Inaba Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat Journal of Economics, Management, Accounting and Computer Applications Jurnal Ekonomi dan Bisnis
Deni Hamdani
Universitas Indonesia Membangun
Aerospace Engineering Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
Perception of Micro Small and Medium Enterprises Performers, Accounting Understanding and Socialization on The Inplementation of Accounting Standard for Micro Small and Medium Entity Hamdani, Deni; Kosadi, Ferry; Febriyanti, Diah
Journal of Economics, Management, Accounting and Computer Applications Vol. 2 No. 2 (2025)
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jemaca.v2i2.14

Abstract

The research objective is to determine the extent of the implementation Accounting Standard for MSME’s Entity to the variables that influence it by covering: perception, understanding of accounting, and socialization. Descriptive and verificative methods were used in this study with double multiple regression analysis. The research population is Handicraft MSME’s registered at the Office of Cooperatives for Micro, Small and Medium Enterprises in Bandung. Sampling using Proportional with the Slovin Formula. For Parsial results showed   Perceptions of MSME actors had no effect on the application of Accounting Standard for MSME’s Entity, Accounting understanding and Socialization of Accounting Standard for MSME’s Entity had a significant influence on the application of Accounting Standard for MSME’s Entity. For Simultaneous result showed  perceptions of MSME’s actors, Accounting Understanding, and Socialization of Accounting Standard for MSME’s Entity affect the Implementation of Accounting Standard for MSME’s Entity. These result hoped had implication that Accounting Standard for MSME’s Entity can be one of the drivers of financial literacy for MSME’s so that they gain wider access to financing from the banking industry.
Pengaruh Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening : Studi Kasus PT Fajar Farmatama Puspita, Irna; Sumawidjaja, Riyandi Nur; Sofiati, Nunung Ayu; Hamdani, Deni
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 1 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i1.5421

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan ukuran perusahaan terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening pada PT Fajar Farmatama dengan periode waktu 2015–2024 sebagai sampel penelitian, di mana analisis regresi linear berganda dan uji Sobel dilakukan. Pengolahan data pada penelitian ini menggunakan aplikasi SPSS 26. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif terhadap nilai perusahaan, sedangkan struktur modal dan kinerja keuangan tidak berpengaruh signifikan terhadap nilai perusahaan. Kinerja keuangan sebagai variabel intervening tidak berperan signifikan dalam memediasi hubungan antara struktur modal dan ukuran perusahaan terhadap nilai perusahaan. Implikasi dari penelitian ini adalah memberikan wawasan yang berharga bagi manajemen dan pemegang saham untuk memberikan perhatian khusus terhadap peningkatan nilai perusahaan melalui variabel-variabel yang diteliti.
Analysis Of The Impact Of Training, Motivation, And Performance On Employee Productivity Of Pt Food Beverage Indonesia (Chatime Bandung) Priscilla Simone, Rachel; Teja, Andri Hertanto; Dayona Ismail, Gurawan; Ayu Sofianti , Nunung; Hamdani, Deni
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 2 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i2.5460

Abstract

Employee productivity is the ability and structured process to produce optimal output through efficient, timely, and quality utilization of resources. Thiis study aiims to empirically test and anallyze the effeect of training, motiivation, and performance on emplloyee productivity, both partially and simultaneously. The metthod usedwin thiis sttudy is a quantitatiive researrch method wiith a descriptiive and veriification approach. Thewdata sourrces usedware priimary datawsourrces and secondarry datawsourrces. Data colllection techniiques in thiis study are interviiews, questionnaires, observations, library research both online and offline. The popullation in thiis study is alll 98 employees, so the samplling techniique used in thiis study is a census samplle or census sampling. The analytical tool in this study is SPSS 25. The data validity technique uses vallidity tests and relliability tests with cllassical assumptiion tests, and data anallysis techniiques use mulltiple regressiion anallysis, correllation anallysis, and determiination anallysis. Hypothesiis testiing uses theututest (partial) andutheuFutest (simultaneous). The resullts of this sttudy are, 1) training has a positiive and signifiicant effeect on employee productivity partially. 2) motivation has a posiitive and signifiicant effeect on employee productivity partially. 3) Performance has a posiitive and significant efffect on employee productivity partially. 4) Trainiing and motivation have a posiitive and signifiicant efffect on employee productivity simultaneously. 5) Training and performance have a positiive and signifiicant efffect on employee productiviity simultaneously. 6) Motiivation anduperformance haveua posiitive and siignificant efffect ongemployee productiivity simultaneously. 7) Trainiing, motivation, and performance have a posiitive and signifiicant efffect on employee productiivity simultaneously, with an effect of 89.3%, with the remaining 10.7% being inflluenced by other variiables not examiined in thiis study.
Pengaruh ROE, NPL, dan LDR Terhadap PBV Perbankan di BEI 2020-2024 Lestari, Risa Fuzi; Kosadi, Ferry; Hamdani, Deni
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6376

Abstract

Selama rentang waktu 2020 hingga 2024, studi ini mengkaji pengaruh Return On Equity (ROE), Non Performing Loan-Gross (NPL-Gross), serta Loan to Deposit Ratio (LDR) terhadap Price to Book Value (PBV) pada emiten perbankan yang terdaftar di Bursa Efek Indonesia. Bank-bank kategori "Big Four" seperti BBCA, BMRI, dan BBRI menjadi indikator utama iklim investasi di BEI, sektor perbankan memainkan peran penting sebagai tulang punggung ekonomi nasional. Seringkali, stabilitas pertumbuhan ekonomi nasional diukur melalui kinerja dan valuasi saham perbankan. Data sekunder dari 31 perusahaan telah diolah selama lima tahun melalui metode kuantitatif dengan teknik analisis panel data. Hasil pengujian Chow dan pengujian Hausman menunjukkan Model Efek Tetap sebagai pilihan utama; verifikasi asumsi klasik membuktikan bahwa data bersifat normal dan tidak mengandung multikolinearitas. Secara parsial, ROE, NPL-Gross, dan LDR memberikan dampak negatif signifikan terhadap PBV berdasarkan temuan riset ini. Di sisi lain, pengujian simultan mengindikasikan bahwa ketiga variabel tersebut berpengaruh secara material terhadap PBV. Nilai R-Square sebesar 0,62 menunjukkan bahwa variabel independen mampu menjelaskan 62% variasi PBV. Sementara itu, faktor eksternal di luar ruang lingkup penelitian ini turut menyumbang 38% variasi sisanya. Penelitian ini memberikan wawasan berharga bagi investor dan regulator dalam menilai kinerja valuasi bank di tengah dinamika pasar modal Indonesia. Temuan ini juga mendorong eksplorasi variabel tambahan untuk model yang lebih komprehensif di masa depan.
Pengaruh DER, NPM, dan CR terhadap Pertumbuhan Laba pada Perusahaan Sektor Infrastructures Periode 2017-2024 Adinda Deva Az'Zahra; Ferry Kosadi; Deni Hamdani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8765

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER), Net Profit Margin (NPM), dan Current Ratio (CR) terhadap pertumbuhan laba pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017–2024. Pertumbuhan laba merupakan salah satu indikator penting dalam menilai kinerja keuangan perusahaan serta keberlangsungan operasionalnya di masa depan. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keuangan lima perusahaan sektor infrastruktur yang terdaftar di BEI. Teknik analisis yang digunakan meliputi analisis regresi linier berganda, analisis korelasi, uji asumsi klasik, serta pengujian hipotesis melalui uji parsial (uji-t) dan uji simultan (uji-F). Hasil penelitian menunjukkan bahwa secara parsial terdapat variabel independen tertentu yang memiliki pengaruh signifikan terhadap pertumbuhan laba perusahaan. Namun, berdasarkan hasil uji simultan, DER, NPM, dan CR secara bersama-sama tidak menunjukkan pengaruh yang signifikan terhadap pertumbuhan laba. Selain itu, nilai koefisien determinasi yang rendah, yaitu sebesar 1,0%, mengindikasikan bahwa kemampuan ketiga variabel independen dalam menjelaskan variasi pertumbuhan laba masih sangat terbatas. Hal tersebut menunjukkan bahwa terdapat faktor-faktor lain di luar model penelitian yang lebih dominan dalam memengaruhi pertumbuhan laba perusahaan sektor infrastruktur. Dengan demikian, penelitian ini memberikan gambaran bahwa rasio keuangan tertentu belum tentu mampu menjelaskan perubahan pertumbuhan laba secara menyeluruh.
Digital Marketing Application Strategy for Textile MSMEs in Pasar Baru Bandung and Its Implication on Purchasing Decisions and Consumer Word of Mouth Nadia Muldiani; Andre Suryaningprang; Deni Hamdani; Dadan Abdul Aziz Mubarok
International Journal of Marketing & Human Resource Research Vol. 7 No. 1 (2026): International Journal of Marketing and Human Resource Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijmhrr.v7i1.3313

Abstract

Textile MSMEs in the Pasar Baru area of Bandung are facing difficulties in maintaining their competitiveness as consumer behavior continues to shift toward relying on digital media as a key source of information and purchase consideration. The analysis focuses on how textile MSME owners apply digital marketing strategies and how these practices influence consumer purchasing decisions and the spread of word-of-mouth (WOM). A descriptive qualitative approach was applied, utilizing in-depth interviews, direct observation, and documentation analysis involving MSME owners and related consumers. The findings indicate that using social media, online marketplaces, and digital review platforms enhances business visibility, improves engagement with consumers, and builds favorable product perceptions. These factors collectively drive purchasing decisions and stimulate both traditional WOM and electronic WOM. Conversely, MSMEs that do not adopt digital strategies face limitations in market reach and dependency on traditional marketing methods. This study concludes that digital marketing is a strategic instrument that can increase the competitiveness of textile MSMEs in Pasar Baru Bandung, and the optimization of digital technology utilization becomes an important factor in strengthening marketing performance in the era of digital transformation.
Pengaruh Struktur Modal, Profitabilitas, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2024 Trisya Sandriana; Kartika Berliani; Deni Hamdani
Jurnal Akuntansi dan Keuangan Vol 17, No 1 (2026): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v17i1.4791

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari struktur modal, profitabilitas, dan pertumbuhan perusahaan terhadap nilai perusahaan terkhusus perusahaan sub-sektor food & beverage yang tercatat di BEI. Struktur modal diukur melalui rasio DER atau Debt to Equity Ratio, Kemudian profitabilitas diukur melalui ROA atau Return on Assets, serta pertumbuhan perusahaan diukur melalui pertumbuhan aset (Growth), sedangkan nilai/value perusahaan diukur melalui PBV atau Price to Book Value. Diterapkannya pendekatan berjenis kuantitatif melalui penggunaan data sekunder bersumber pada laporan keuangan perusahaan terkhusus tahun 2017-2024. Penentuan sampel dengan teknik jenis purposive sampling dan didapatkan sampelnya sejumlah 17 perusahaan. Metode analisis studi ini berupa regresi linier berganda berbantuan perangkar lunak SPSS versi 26. Studi ini membuktikan tidak adanya pengaruh signifikan yang diberikan Struktur Modal, maupun Pertumbuhan Perusahaan bagi PBV atau Nilai Perusahaan. Sebaliknya, Struktur Modal, Profitabilitas, Pertumbuhan Perusahaan terbukti secara simultan memberikan pengaruh yang signifikan bagi PBV atau Nilai Perusahaan.
The The Implementation of Accounting Standard for MSMEs: The Effect of Perception Accounting Understanding and Socialization Deni Hamdani; Ferry Kosadi; Diah Febriyanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3583

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to the national economy and possess substantial opportunities for ongoing development. Nonetheless, inadequate financial literacy hampers the creation of standardized financial records. This research aims to examine the execution of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the effect of MSME participants' perceptions, accounting knowledge, and socialization on its execution. A quantitative method was applied utilizing descriptive and verification techniques. The study population included MSME participants from the handicraft sector registered with the Bandung City Cooperatives and MSMEs Office, with samples acquired proportionally using the Slovin formula. The research results indicate that MSME actors' perceptions do not have a significant effect on SAK EMKM implementation, accounting knowledge plays a substantial role, the socialization of SAK EMKM significantly influences it, and  accounting knowledge and socialization collectively affect the implementation of SAK EMKM. In conclusion, increasing awareness and social interaction is crucial in encouraging the adoption of SAK EMKM to improve MSME financial literacy.
Pengaruh Debt to Equity Ratio (DER), Return on Equity (ROE), Current Ratio (CR) terhadap Price to Book Value (PBV) pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2018-2025 Rindiantika Rindiantika; Ferry Kosadi; Deni Hamdani
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.7289

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Debt to Equity Ratio (DER), Return on Equity (ROE), dan Current Ratio (CR) terhadap Price to Book Value (PBV), baik secara parsial maupun simultan, pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2025. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif, menggunakan data sekunder yang bersumber dari laporan keuangan tahunan yang dipublikasikan melalui situs resmi BEI. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 25 perusahaan sebagai sampel penelitian dengan total 200 observasi (25 perusahaan x 8 tahun). Data dianalisis melalui regresi linear berganda yang didahului dengan uji asumsi klasik, serta pengujian hipotesis menggunakan uji t untuk pengaruh parsial dan uji F untuk pengaruh simultan. Hasil penelitian menunjukkan bahwa Debt to Equity Ratio berpengaruh negatif dan signifikan terhadap Price to Book Value, Return on Equity berpengaruh positif dan sangat signifikan, sedangkan Current Ratio berpengaruh negatif dan signifikan. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap Price to Book Value dengan kontribusi sebesar 58,9 persen.
The IMPACT OF RETURN ON ASSET, DEBT TO EQUITY RATIO AND INVENTORY TURNOVER ON EFFECTIVE TAX RATE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE: Case Study on Textile and Garment Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2020 Deni Hamdani; Tamara Prastiyanti
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.12

Abstract

  The purpose of this study was to determine the effect of Return on Assets, Debt to Equity Ratio, and Inventory Turnover on the Effective Tax Rate with Financial Distress as an Intervening Variable. The research uses quantitative methods with descriptive and verification approaches. Testing the data in this study using the classical assumption test, as well as testing the hypothesis using path analysis, correlation coefficient tests, determination coefficient tests, and multiple correlation tests. Data processing using IBM SPSS 26.0 program. Based on the results of this study indicate that (1) Return on Assets has an effect on the Effective Tax Rate. (2) Debt to Equity Ratio has no effect on Effective Tax Rate. (3) Inventory Turnover has no effect on the Effective Tax Rate. (4) Return on Assets has no effect on Financial Distress. (5) Debt to Equity Ratio has an effect on Financial Distress. (6) Inventory Turnover has an effect on Financial Distress. (7) Financial Distress has no effect on the Effective Tax Rate. (8) Return on Assets, Debt to Equity Ratio and Inventory Turnover have a simultaneous effect on the Effective Tax Rate with Financial Distress as an intervening variable.
Co-Authors Adinda Deva Az'Zahra Andre Suryaningprang Anggarani Putri, Keukeu Anita Suraeza Annisa Claudya Puteri Arseyla Nabila Asti Nur Aryanti Ayu Sofianti , Nunung Cantika Natasya Nur Sabela Chelsi Asmiranda Putri Zaenal Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Dayan Hakim Natigor Dayona Ismail, Gurawan Diah Febriyanti Diah Febriyanti Erna Herlinawati Fauzan, Krisna Febriyanti, Diah Ferry Kosadi Ferry Kosadi Ferry Kosadi Herdiansyah Gunawan Insani, Natasya Jamhari Jamhari Karlina, Ai Kartika Berliani Kasir Kasir Lestari, Risa Fuzi Margo Purnomo Muttaqin, Ridlwan Nadia Muldiani Nadiyya Dwi Suryana Neng Adzkia Nurkamila Nunung Ayu Sofiati (Efi) Nurhalisa, Silvi Prastiyanti, Tamara Pratidina Ekanesia Priscilla Simone, Rachel Puspita, Irna Rama Chandra Jaya Revina Keisha Maharani Richard Leonardo Situmorang Ridma Meltareza Ridwan Ridwan Ridwan Rindiantika Rindiantika Riyandi Nur Sumawidjaja Ruddy Rudolf Sari, Putri Amalia Shabrian, Mochammad Siddiq, Andhika Mochamad Sindi Rostiani Sutisna Sutisna Syarif, Devyanthi Syipa Zahwa Siti Aisyah Tamara Prastiyanti Teja, Andri Hertanto Tianty Maibang Sinaga Trisya Sandriana Ulayya, Ulilla Windy Risqia Amalia Wulansari, Evi Yono Yono Yono, Yono Yoyo Sudaryo Zabrina Ardianti