Article Per Year (5 Year)
p-Index From 2021 - 2026
3.291
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Muhammadiyah JIEPS: Jurnal Ilmiah Ekonomi Islam dan Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh J-ISCAN : Journal of Islamic Accounting Research ABDIMU: Jurnal Pengabdian Muhammadiyah Jurnal Ragam Pengabdian Jurnal Kolaborasi Akademika Global Research in Economics and Advanced Theory Sumber Informasi Manajemen Bisnis dan Akuntansi
Hendri Mauliansyah
Fakultas Ekonomi Unviersitas Muhamamdiyah Aceh
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
THE INFLUENCE OF CAPITAL INTENSITY, COMPANY SIZE AND LEVERAGE ON TAX AVOIDANCE IN COMPANIES AUTOMOTIVE SUB SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2018-2020 Chudri, Intan Rizkia; Irmawati, Irmawati; Yusliana, Yusliana; Mauliansyah, Hendri; Dinata, Fendi
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 2 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i2.2458

Abstract

The Automotive Sub Sector Company is one of the industrial sub sector companies listed on the Indonesian Stock Exchange which is increasingly growing and developing in Indonesia. This can be seen from the large number of automotive products used both in type and quantity. Apart from product developments, demand for automotive products in society is also increasing, accompanied by population growth. The aim of this research is to examine the influence of capital intensity, company size and leverage on tax avoidance in automotive sub-sector companies listed on the Indonesia Stock Exchange. The type of research is quantitative methods. The population in this study was 36 samples of automotive sub-sector companies listed on the Indonesia Stock Exchange. The object of this research is the automotive sub-sector companies listed on the Indonesia Stock Exchange (BEI). The data analysis technique in this research uses multiple linear regression analysis. The type of data used in this research is secondary data. The research results show that capital intensity, company size and leverage have a positive effect on Tax Avoidance in Automotive Sub-Sector companies listed on the Indonesia Stock Exchange, both simultaneously and partially.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUKFAKTUR SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Mauliansyah, Hendri; Umar, Zulkifli; MJ, Ermad; Fata, Awil
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 1 (2023): Edisi Januari - Juni 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i1.1782

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah Profitabilitas, Likuiditas dan Ukuran Perusahaan berpengaruh terhadap Kualitas Laba pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020 baik secara simultan maupun secara parsial. Populasi penelitian ini berjumlah 54 perusahaan manufaktur, dengan menggunakan teknik purporsive sampling diperoleh sebanyak 36 perusahaan sebagai sampel. Pengumpulan data dilakukan dengan teknik dokumentasi yang diperoleh melalui situs resmi www.idx.co.id. Metode pengujian yang digunakan adalah analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa secara simultan Profitabilitas, Likuiditas, dan Ukuran Perusahaan berpengaruh terhadap Kualitas Laba. Secara parsial Profitabilitas tidak berpengaruh terhadap Kualitas Laba, Likuiditas berpengaruh terhadap Kualitas Laba dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Laba. Nilai Adjusted R-Square (Adjused R2) dalam penelitian ini sebesar 0,584 hal ini berarti 58,4% variasi Kualitas Laba dapat dijelaskan oleh Profitabilitas, Likuiditas dan Ukuran Perusahaan, sedangkan sisanya dipengaruhi oleh variabel bebas lain di luar penelitian ini.
EFEK DIGITALISASI: PELUANG DAN TANTANGAN BAGI PROFESI AKUNTAN SYARIAH AR, Mulyadi; Yusliana, Yusliana; Mauliansyah, Hendri
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 2 (2023): Edisi Juli-Desember 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i2.1898

Abstract

Perkembangan akuntansi di era digital mengalami perubahan ditandai dengan kehidupan dari waktu ke waktu, seperti dialami pergeseran transaksi, pencatatan, dan penghitungan kini mulai beralih kepada teknologi.  Studi ini dilakukan untuk menguji dampak digitalisasi terhadap akuntansi di kalangan mahasiswa Fakultas Ekonomi Unmuha.   Hasil penelitian ini menunjukan bahwa digitalisasi sangat memberikan pengaruh yang signifikan bagi pertumbuhan akuntansi berbasis syariah khususnya di Aceh.  Hal tersebut dikarenakan mayoritas pendudukan di Provinsi Aceh merupakan pendudukan dengan keyakinan muslim. Selain adanya efek digitalisasi membawa peluang sekaligus tantangan.   Peluang profesi baru bilamana insani para akuntan dapat bersaing dengan kemampuan dan kehadiran teknologi.   Namun hal tersebut juga akan menjadi tantangan baru bagi mahasiswa adanya teknologi yang akan mengambil alih peran maka secara tidak langsung pengurangan profesi di dunia kerja akan tidak terhelakan dan digantikan oleh teknologi.  Oleh karena itu perlu adanya respon para akuntan dan mahasiswa untuk menghadapinya.   Hal ini kemudian menjadi suatu tantangan bagi institusi yang harus melahirkan dan mencetak generasi profesional yang unggul di bidangnya dan juga melek teknologi.  Dengan adanya sistem kebaruan dalam kurikulum proses belajar mengajar yang disesuaikan dengan kebutuhan zaman, maka hal tersebut diharapkan dapat melahirkan generasi siap bersaing.  Dengan begitu digitalisasi akan menjadi prospek dunia kerja yang luar biasa mendapat perhatian khusus. Kata Kunci: Digitalisasi 5.0; Peluang dan Tantangan; Profesi Akuntan 
PENGARUH NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP INCOME SMOOTHING PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Purnamasari, Desi; Mauliansyah, Hendri; Riski, Syakila
Jurnal Ekonomi & Perbankan Syariah Vol 5, No 2 (2025): JEIPS: Jurnal Ekonomi Islam dan Perbankan Syariah
Publisher : Prodi Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jeips.v5i2.2594

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Net Profit Margin (NPM) dan Debt to Equity Ratio (DER) terhadap praktik Income Smoothing pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Dengan menggunakan data sekunder berupa laporan keuangan yang diaudit dan dipublikasikan. Penelitian ini menerapkan metode regresi data panel dengan bantuan perangkat lunak Eviews 13. Hasil penelitian menunjukkan bahwa secara simultan NPM dan DER berpengaruh terhadap Income Smoothing. Secara parsial, NPM berpengaruh signifikan terhadap Income Smoothing, begitu pula DER yang juga menunjukkan pengaruh signifikan. Temuan ini memperkuat bahwa profitabilitas dan struktur modal merupakan faktor penting yang mendorong perusahaan untuk melakukan perataan laba.
ASSESSING THE SUSTAINABILITY OF SPECIAL AUTONOMY FUNDS IN ACHIEVING DEVELOPMENT GOALS: THE CASE OF ACEH Hendri Mauliansyah; Ammar Fuad
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 2 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v2i2.33

Abstract

This study assesses the sustainability of Special Autonomy Funds (SAF) in Aceh and their contribution to achieving sustainable development goals (SDGs) within a post-conflict context. Following the 2005 Helsinki Agreement, SAF was designed to support poverty reduction, improve education and health services, and accelerate infrastructure development. Employing a mixed-methods approach, the research integrates quantitative data from official statistics and surveys with qualitative insights from interviews, focus groups, and participatory observations involving government officials, NGOs, and community leaders. Findings show that while SAF significantly expanded access to education, healthcare, and basic infrastructure, governance challenges—including limited transparency, weak accountability, and uneven distribution—have constrained its effectiveness. Evidence of participatory budgeting demonstrates the potential of community engagement to enhance sustainability, yet institutionalization of inclusive mechanisms remains limited. Moreover, political dynamics and over-reliance on central transfers pose risks to the fund’s long-term stability. The study highlights three dimensions of sustainability: financial vulnerability due to fiscal dependence, social inclusivity challenges affecting marginalized groups, and environmental risks linked to poorly regulated infrastructure projects. To optimize SAF, policy recommendations include strengthening transparency through independent audits and digital monitoring, diversifying the local economy to reduce fiscal dependency, and embedding participatory governance to ensure equity. This research contributes to scholarly debates on fiscal decentralization in fragile regions while offering practical insights for policymakers and development practitioners seeking to align autonomy financing with sustainable development outcomes.
ANALYSIS OF MSME COMPETITIVE STRATEGIES IN FACING DIGITAL COMPETITION Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 1 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i1.42

Abstract

This article aims to analyze the competitive strategies implemented by Micro, Small, and Medium Enterprises (MSMEs) in facing the challenges of digital competition. Using a descriptive qualitative approach, this research is based on literature studies and case study analyses from various reliable sources. This approach enables a deeper understanding of strategies such as cost leadership, differentiation, and market focus used by MSMEs to enhance their competitiveness in the digital era. The analysis was conducted using the SWOT framework and Porter’s Five Forces to evaluate internal and external factors influencing the success of MSMEs. The results of the study indicate that MSMEs that are able to leverage digital technology, understand the market specifically, and maintain service quality tend to be more adaptive and highly competitive. This study also highlights the importance of digital training, technology investment, and data-driven marketing strategies as keys to success in the digital market. These findings are expected to serve as a reference for MSMEs and stakeholders in designing more relevant policies or development strategies in the future.
GOOD CORPORATE GOVERNANCE IN ISLAMIC FINANCIAL INSTITUTIONS: OJK COMPLIANCE CHALLENGES Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 2 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i2.49

Abstract

This study examines the implementation of Good Corporate Governance (GCG) in Islamic financial institutions (IFIs) in Indonesia, with a particular focus on compliance challenges posed by the Financial Services Authority (OJK). Unlike conventional banks, IFIs operate under a dual framework that requires adherence not only to regulatory standards but also to Shariah principles, creating distinctive governance complexities. Using a qualitative design, the research employed semi-structured interviews with compliance officers, board members, and regulators, complemented by observations and document analysis, and the data were thematically analyzed to capture governance dynamics. The findings indicate that compliance remains inconsistent due to limited stakeholder understanding, with less than half of board members demonstrating adequate knowledge of GCG principles, while inconsistencies in Shariah supervisory board rulings further complicate standardization across institutions. Weak transparency and accountability also persist, as evidenced by the fact that only half of IFIs publish sustainability reports, thereby reducing stakeholder trust and regulatory credibility. Case studies reveal that institutions investing in staff training and cultivating a compliance-oriented culture achieve stronger governance ratings, whereas those with inadequate internal controls face sanctions and reputational risks. These results highlight the dual pressures that make IFIs more vulnerable to governance risks compared to their conventional counterparts. The study argues that enhancing governance requires collaborative efforts, where regulators refine guidelines, strengthen monitoring, and expand capacity-building initiatives, while IFIs prioritize human capital development, adopt regulatory technology, and reinforce Shariah governance integration. With the Islamic finance industry projected to grow at an annual rate of 10%, the ability to overcome governance challenges will determine the competitiveness, sustainability, and ethical credibility of IFIs in the global financial landscape.
THE EFFECT OF SHARIA SUPERVISORY BOARD CHARACTERISTICS ON FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 3 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i3.54

Abstract

This study investigates the influence of Sharia Supervisory Board (SSB) characteristics on the financial performance of Islamic banks in Indonesia, where governance quality is vital amid rapid industry growth. Using a qualitative research design that integrates semi-structured interviews with SSB members and senior executives, direct observation of board meetings, and document analysis of annual financial reports, the study applies triangulation and thematic analysis to capture the impact of qualifications, independence, diversity, and professional experience on organizational outcomes. The findings demonstrate that SSB members with advanced educational and professional expertise significantly improve profitability indicators such as Return on Assets (ROA) and Return on Equity (ROE), while frequent and structured meetings enhance operational efficiency and ensure compliance with Sharia principles. Independence within the board strengthens accountability and reduces non-performing loans, whereas gender and professional diversity foster innovation, customer engagement, and market expansion. Furthermore, the alignment of SSB oversight with banks’ strategic planning amplifies financial sustainability and growth. The study reframes the role of SSB from compliance to strategic governance, consistent with corporate governance perspectives. Practically, it highlights the need for banks to recruit qualified and diverse SSB members, institutionalize continuous training, and integrate them into strategic decision-making, while regulators should encourage diversity and establish qualification standards. Future research should adopt longitudinal and cross-country approaches to deepen understanding of how SSB dynamics shape performance in different contexts.
THE EFFECT OF ESG PERFORMANCE ON STOCK RETURNS: EVIDENCE FROM THE IDX ESG LEADERS INDEX Rina Yulistia; Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 4 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i4.64

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) performance and stock returns in the Indonesian capital market, using evidence from companies listed in the IDX ESG Leaders Index between 2018 and 2022. ESG ratings were collected from Bloomberg, Refinitiv, and corporate sustainability reports, and matched with stock return data. Multiple regression and correlation analyses were employed, controlling for firm size, industry sector, and market volatility. The sample comprised 30 firms consistently included in the index across the study period, representing a range of industries. The results indicate a significant positive relationship between ESG scores and stock performance. Firms with higher ESG ratings outperformed lower-rated peers by an average of 3% annually and exhibited greater resilience during the COVID-19 crisis. Governance emerged as the most influential dimension, while environmental and social factors showed sector-specific effects, particularly in consumer goods and renewable energy. These findings reinforce the view of ESG as both a financial driver and a risk mitigator in emerging markets. The study contributes to sustainable finance literature by providing evidence from Indonesia, where ESG research remains limited, and offers practical implications for investors, regulators, and corporate leaders to integrate ESG criteria into investment and business strategies.
DIGITAL MARKETING STRATEGIES FOR CULINARY MSMEs THROUGH TIKTOK AND INSTAGRAM Budi Safatul Anam; Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 2 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i2.71

Abstract

This study examines effective digital marketing strategies for culinary micro, small, and medium enterprises (MSMEs) through TikTok and Instagram, addressing critical gaps in current literature. While Instagram’s visual marketing and influencer collaborations are well-documented, TikTok’s potential for culinary MSMEs remains underexplored. Furthermore, existing studies often prioritize large corporations, overlooking the resource constraints, cultural narratives, and analytics utilization challenges faced by smaller businesses. This research employs a mixed-methods approach, combining semi-structured interviews with 200 culinary MSME owners and quantitative analysis of social media engagement data. Qualitative findings highlight the significance of culturally grounded storytelling, user-generated content, and micro-influencer collaborations in building brand authenticity and trust. Quantitative results indicate that TikTok excels in rapid engagement, with average engagement rates surpassing Instagram, while Instagram demonstrates stronger performance in long-term visibility and conversion through integrated shopping features. Analytics-driven decision-making emerged as a key factor in optimizing content performance, yet many MSMEs lack the skills to effectively interpret and act on these insights. The study proposes a comprehensive framework for digital marketing effectiveness that extends beyond surface-level metrics to include customer retention, repeat purchases, and revenue growth. These findings contribute to both academic discourse and practical guidance, offering MSMEs actionable strategies to leverage platform-specific strengths, integrate cultural storytelling, and utilize analytics for sustainable growth. By aligning content creation with platform algorithms and audience preferences, culinary MSMEs can remain competitive in an increasingly digital and dynamic market environment.
Co-Authors Afia Rahman Ammar Fuad Anam, Budi Safatul Awil Fata Budi Budi Budi Safatul Anam Chudri, Intan Rizkia Desi Purnamasari Dinata, Fendi Elviza Elviza Ermad MJ Eva Susanti Fata, Awil Havizatun, Melvi Intan Rizkia Chudri Irmawati Irmawati Kiki Putri Amelia Kiki Putri Amelia Maisura, Najiba Mj, Ermad mulyadi ar Rina Yulistia Riski, Syakila Sharihan Bin Shahidan Surna Lastri syamsidar syamsidar Syifa Gebrina Ridzqy yusliana, yusliana Zulkifli Umar Zulkifli Umar Zulkifli Umar