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MENGUNGKAP MAKNA SEDEKAH DALAM PERSPEKTIF KOMUNITAS KEDAI HALAL TERNATE Fajar Sadik Djabir; Iqbal M Aris Ali; Gregorius Jeandry
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 2, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jeamm.v2i2.4223

Penelitian ini bertujuan untuk mengetahui makna shadaqah dari perspektif komunitas kedai halal dengan fokus memahami dan memaknai perspektif informan. Informan dalam penelitian ini terdiri dari empat orang anggota komunitas kedai halal. Lokasi penelitian terletak di Masjid Al-Munawar Kota Ternate. Peneliti menggunakan metodologi non-positivis dengan alat analisis fenomenologis. Penelitian ini menemukan bahwa pertama, makna keadilan, karena pemberian shadaqah tidak memberikan status sosial tetapi memberikan kepada siapa saja yang membutuhkan. Yang kedua adalah makna pendidikan, karena selain bersedekah, mereka juga selalu menyukai orang lain untuk bersedekah. Dalam hal ini juga secara tidak langsung memberikan edukasi kepada jamaah agar terbiasa untuk selalu bersedekah. Makna tanggung jawab yang ketiga, berangkat dari kesadaran sebagai manusia dan hamba, sehingga kegiatan amal tersebut dilakukan tanpa adanya unsur paksaan. Kesadaran sebagai manusia untuk membantu sesama tanpa memandang statusnya dan kesadaran sebagai hamba merupakan bentuk ketundukan kepada Allah SWT atas perintah-Nya untuk bersedekah membantu sesama manusia. Empat makna shadaqah bagi diri sendiri dapat dilihat dari dampak yang dirasakan setelah memberikan shadaqah seperti merasa lebih bahagia, menikmati usaha dan pendapatan pribadi anggota komunitas kedai halal, dan kepuasan batin yang dirasakan setelah memberikan shadaqah

PENGETAHUAN, MODAL MINIMAL, MOTIVASI INVESTASI DAN MINAT MAHASISWA UNTUK BERINVESTASI DI PASAR MODAL Suriana AR Mahdi; Gregorius Jeandry; Fitria Abd Wahid
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 1, No 2 (2020): JEAMM
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Penelitian ini bertujuan untuk mengetahui Apakah pengetahuan, modal minimal dan motivasi investasi berpengaruh terhadap minat berinvestasi. Populasi dalam penelitian ini adalah seluruh mahasiswa yang terdaftar pada Galeri Investasi Bursa Efek Indonesia (GI-BEI) di tiga perguruan tinggi di Kota Ternate yakni Universitas khairun Ternate, Institut Agama Islam Negeri Ternate, Universitas Muhammadiyah Maluku Utara. Metode penentuan sampel yang digunakan adalah purposive sampling dan sampel dalam penelitian ini sebanyak 101 mahasiswa. Analisis data dalam penelitian ini mengunakan analisis regresi berganda dengan bantuan SPSS versi 22. Hasil penelitian ini menunjukan bahwa pengetahuan dan motivasi investasi berpengaruh terhadap minat mahasiswa untuk berinvestasi di pasar modal sedangkan modal minimal tidak berpengaruh tehadap minat mahasiswa untuk berinvestasi di pasar modal.Kata Kunci: Modal Minimal, Motivasi Investasi, Minat BerinvestasiThis research study aim to determine influence of knowledge, capital Minimal and investment motivation influence investment interest. The population in this study were all students registered at the Indonesia Stock Exchange Investment Gallery (GI-BEI) in three universities in Ternate City, namely the Universitas Khairun Ternate, State Islamic Institute Ternate, Muhammadiyah University North Maluku. The sampling method used was purposive sampling and the sample in this study was 101 students. Analysis of the data in this study uses multiple regression analysis with the help of SPSS version 22. The results of this study indicate that knowledge and motivation Investment affect student interest in investing in the market Capital while minimal capital has no effect on student interest in investing in the capital marketKeywords: Knowledge, Minimal Capital, Investment Motivation, Interests Investing

Dampak Penerapan Green Accounting, Kinerja Lingkungan dan Biaya Lingkungan terhadap Profitabilitas pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Juliyanti Kotango; Gregorius Jeandry; Iqbal Muhammad Aris Ali
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1443

This study aims to determine the effect of green accounting, environmental performance and environmental costs on profitability. The population used in this research is mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sample was selected using a purposive sampling method based on criteria, so that 13 companies were obtained with a total sample of 65 data. The analysis technique used in this research is multiple regression analysis using the SPSS 25 program. The results of this research show that green accounting has no effect on profitability, environmental performance has no effect on profitability and environmental costs have a positive effect on profitability.

Dampak Penerapan Green Accounting, Kinerja Lingkungan dan Biaya Lingkungan terhadap Profitabilitas pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Juliyanti Kotango; Gregorius Jeandry; Iqbal Muhammad Aris Ali
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1443

This study aims to determine the effect of green accounting, environmental performance and environmental costs on profitability. The population used in this research is mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sample was selected using a purposive sampling method based on criteria, so that 13 companies were obtained with a total sample of 65 data. The analysis technique used in this research is multiple regression analysis using the SPSS 25 program. The results of this research show that green accounting has no effect on profitability, environmental performance has no effect on profitability and environmental costs have a positive effect on profitability.

THE MODERATING ROLE OF ESG DISCLOSURE ON FIRM STRATEGY AND STOCK PRICE CRASH RISK Gregorius Jeandry; Nurdin
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 2 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i2.45562

This study aims to examine the effect of the company's business strategy on the stock price crash risk and examine the role of ESG disclosure as moderation in the relationship between business strategy and the stock price crash risk. The study population includes all companies listed on the Indonesia Stock Exchange (IDX) for the period 2017–2022. The sampling technique used was saturation sampling, with a total of 609 observations. Data collection techniques use content analysis. The data analysis technique uses ordinary least squares. This study found that firm strategy with the prospector typology affect the stock price crash risk, while the defenders and analyzers typologies have no effect on the stock price crash risk. ESG disclosure can weaken the effect of the business strategies of the prospector, defender, and analyzer typologies on stock price crash risk. Additional analysis found that ESG can reduce the risk of future stock price crashes. The contribution to signal theory is that there is consistently a strategic motivation for management to control good and bad information for the public. Bad information can cause the risk of price crashes to be higher than good information. Through ESG disclosure, it can provide positive signals to the public so that the risk of stock price crashes is low. The practical contribution for investors is as an investment strategy by paying more attention to the tendency of stock price crashes. For the government as a basis for making economic policies to create a well-maintained business climate.

Analisis Faktor Yang Mempengaruhi Return Saham Perusahaan Sektor Perbankan Pada Saat Pandemi Covid 19: (Studi Khasus Di Bei Periode 2020-2021) Rizki Novianto Kasim; Asrudin Hormati; Gregorius Jeandry
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1833

This study aims to determine the factors that influence stock returns, especially in Peranakan sector companies listed on the Indonesian Stock Exchange. The factors are Non Performing Laon, Loan to deposit ratio, and Capital Adequacy Ratio. The population in this study is the role-playing sector companies listed on the Indonesian stock exchange during the study period. The sampling method used in this study is all quarterly financial reports of banking sector companies listed on the Indonesian stock exchange without using certain sample criteria. This test uses panel data analysis (panel pooled data) to examine the effect of two or more independent (explanatory) variables on a dependent variable. The results of this study indicate that the Non-Performing Laon variable has no effect on stock returns, while the Loan to deposit ratio variable has no effect on stock returns, and also the Capital Adequacy Ratio variable has no effect on stock returns.

Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation, and Taxpayer Compliance Gregorius Jeandry; Rena Mustari Mokoginta
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1788

This study aims to determine the influence of perceptions of tax corruption, the quality of fiscus services, the organizational climate, the attitude of fiscus, and taxpayers' motivation on taxpayer compliance. The population in this study were individual taxpayers registered with the Ternate KPP, with a sample of 93 respondents. The analysis tool used is multiple linear regression analysis using SPSS 26. The results showed that the organizational climate and motivation of taxpayers positively affected taxpayer compliance, while the perception of tax corruption, the quality of fiscus services, and the attitude of fiscus did not affect taxpayer compliance.

Pengaruh Laporan Keberlanjutan, Transfer Pricing, Intensitas Modal, dan Beban Pajak Tangguhan Terhadap Penghindaran Pajak Pada Perusahaan Multinasional Sektor Manufaktur yang Terdaftar di BEI 2021-2024 Megawati Akas; Herman Darwis; Gregorius Jeandry
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.v5i2.8758

Megawati Akas, 2026. Pengaruh Laporan Keberlanjutan, Transfer Pricing, Intensitas Modal, dan Beban Pajak Tangguhan terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Multinasional Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024). Penelitian ini bertujuan untuk menganalisis pengaruh laporan keberlanjutan, transfer pricing, intensitas modal, dan beban pajak tangguhan terhadap penghindaran pajak pada perusahaan multinasional sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah observasi sebanyak 77 data. Metode analisis yang digunakan adalah regresi data panel dengan bantuan software E-Views 12.0. Berdasarkan hasil pemilihan model regresi data panel, model yang digunakan dalam penelitian ini adalah Random Effect Model (REM). Hasil penelitian menunjukkan bahwa laporan keberlanjutan tidak berpengaruh terhadap penghindaran pajak. Transfer pricing juga tidak berpengaruh terhadap penghindaran pajak. Selain itu, intensitas modal tidak berpengaruh terhadap penghindaran pajak. Sementara itu, beban pajak tangguhan berpengaruh terhadap penghindaran pajak. Hasil uji simultan menunjukkan bahwa laporan keberlanjutan, transfer pricing, intensitas modal, dan beban pajak tangguhan secara bersama-sama tidak berpengaruh terhadap penghindaran pajak. Nilai koefisien determinasi menunjukkan bahwa variabel independen dalam penelitian ini mampu menjelaskan variabel penghindaran pajak sebesar 10%, sedangkan sisanya sebesar 90% dipengaruhi oleh variabel lain di luar model penelitian.

Faktor-Faktor Penentu Akuntabilitas Kinerja Pemerintah: Dari Anggaran hingga Sistem Pelaporan Zanabel Nuriajan Tauda; Gregorius Jeandry; Sheila Kusumaningrum; Zainuddin Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2771

This study aims to analyze the influence of performance-based budgeting, government internal control systems, compliance with laws and regulations, human resource competence, and reporting systems on the performance accountability of government agencies in Ternate City. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 120 respondents from 34 Regional Apparatus Organizations (OPD) selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results reveal that performance-based budgeting and internal control systems have a positive and significant effect on performance accountability. In contrast, compliance with regulations, human resource competence, and reporting systems do not have a significant influence. The model explains 63% of the variance in the dependent variable. The novelty of this research lies in the simultaneous testing of five variables affecting accountability, particularly the inclusion of the reporting system, which has rarely been examined alongside other factors in the context of local governments. These findings emphasize the importance of implementing results-oriented budgeting and effective internal controls to enhance government accountability..

The Role of Financial Inclusion Mediation and Technological Innovation in The Relationship Between CEO (Chief Executive Officer) Financial Literacy and Msme Performance Kalya Meidina; Gregorius Jeandry; Asrudin Hormati
Journal of International Conference Proceedings Vol 8, No 5 (2025): ICEBAT Manado 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i5.4366

This study examines the influence of CEO financial literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) by analyzing the mediating roles of financial inclusion and technological innovation. The research is motivated by the limited empirical evidence on how managerial financial competence affects MSME competitiveness in developing economies such as Indonesia. Using a quantitative approach, data were collected through structured questionnaires distributed to 100 MSME CEOs in Ternate and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) technique. The results indicate that CEO financial literacy has a positive and significant impact on MSME performance. However, financial inclusion was found to be an insignificant mediator, suggesting that access to financial services has not been optimally utilized for productive activities. In contrast, technological innovation significantly mediates the relationship between CEO financial literacy and MSME performance, demonstrating that financially literate CEOs are more likely to adopt digital technologies that enhance efficiency and competitiveness. The findings underscore the strategic importance of strengthening financial literacy and digital transformation among MSMEs to sustain long-term growth and resilience

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