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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Penelitian Ekonomi dan Bisnis Journal of Auditing, Finance, and Forensic Accounting JURNAL EKONOMI DAN BISNIS AIRLANGGA Measurement : Jurnal Akuntansi Monex: Journal of Accounting Research Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA EKSPANSI JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Riset Akuntansi dan Keuangan AFEBI Economic and Finance Review ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Jurnal Riset Terapan Akuntansi Accounting Global Journal Global Financial Accounting Journal Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Manajemen dan Inovasi (MANOVA) International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Majalah Ilmiah Manajemen dan Bisnis Accounting and Finance Studies West Science Business and Management Perwira Journal of Economics and Business (PJEB) Baktimu : Jurnal Pengabdian Kepada Masyarakat International Research Journal of Business Studies Baktimu : Jurnal Pengabdian Kepada Masyarakat Jurnal Accounting Unipa DIMASEJATI:Jurnal Pengabdian Kepada Masyarakat
Hadiwibowo, Imam
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Cirebon
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Public Health Social Sciences Other

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DETEKSI FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN FRAUD HEXAGON Nadhiya Shabrina Isalati; Mohammad Taufik Azis; Imam Hadiwibowo
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13203

Abstract

This study aim to examine and analyze the effect of the fraud hexagon factor as proxied by financial stability, ineffective monitoring, auditor change, director change, frequent number of CEO's picture and political connection on financial statement fraud in the food and beverage sub sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The population of this study amounted to 76 companies. 44 companies were selected as research samples based on purposive sampling, so there were 132 sample data. The data analysis method used is logistic regression analysis. The results show that financial stability and frequent number of CEO's picture have a positive effect on financial statement fraud, auditor change has a negative effect on financial statement fraud. Meanwhile, ineffective monitoring, director change and political connection have no effect on financial statement fraud.
Pengaruh Reputasi Kap, Audit Tenure, Ukuran Perusahaan, Dan Rotasi Auditor Terhadap Kualitas Audit Winda Winda; Imam Hadiwibowo
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3734

Abstract

The quality of an audit report on a financial statement is very important for shareholders or other third parties in making decisions. This study aims to examine the effect of hood reputation, audit tenure, company size, and auditor rotation on the audit quality of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data used in this study were obtained from the Annual Publication Auditor Report for Manufacturing Companies for the period 2017-2021. The population of this study is 47 mining sector companies listed on the Indonesian Stock Exchange using a sample during the year under study. The analytical technique used in this study is logistic regression which aims to obtain a comprehensive picture of the relationship between variables. The analytical method used in this study consisted of descriptive statistical analysis, logistic regression analysis, overall fit model test, Nagelkerke's r square, regression model feasibility and research hypothesis testing. The results of the study partially show that the reputation of KAP has a negative effect on audit quality. Audit tenure has no effect on audit quality. Firm size has no effect on audit quality. Auditor rotation has a positive effect on audit quality. Meanwhile, simultaneously reputation, audit tenure, company size, and auditor rotation together have a significant influence on audit quality.
PENGARUH CASH FLOW, NET WORKING CAPITAL, FIRM SIZE, DAN LEVERAGE TERHADAP CASH HOLDING Sukma Dwi Yanti; Muhammad Taufik Azis; Imam Hadiwibowo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.652 KB) | DOI: 10.31959/jm.v11i2.1118

Abstract

Cash Holding has an important role for every company to determine the level of company liquidity. This study aims to determine the effect of Cash Flow, Net working Capital, Firm Size, and Leverage on Cash Holding. Empirical study of this research on consumer goods industrial sector companies listed on the Indonesia Stock Exchange. The research period used is 2017-2021. The sample was selected by purposive sampling method. Based on the existing criteria, 34 companies became the research sample. The data used in this study is secondary data, namely audited financial statements obtained from the website www.idx.co.id. The method used in this study is a quantitative method. The data analysis technique used is multiple linear regression analysis using SPSS software version 20. The results of this study prove that Cash Flow and Net Working Capital can be used as a reference that has a positive impact on Cash Holding, while Firm Size and Leverage have no impact on Cash Holding Company.
Performance of Insurance Agent Perspective of Work-Life Balance (WLB) Ali Jufri; Pebi Kurniawan; Imam Hadiwibowo; Sari Laelatul Qodriah; Ronald Swarea Rae
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 9 No. 2 (2023): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v9i2.9443

Abstract

This study explicates the aspects of work-life balance that occurred in the work environment during the Covid 19 pandemic. Covid-19 has changed the work patterns mostly carried out from home utilizing virtual media which in turn exert influence on the performances of the agent PT. BRI Cirebon Life Insurance. The quantitative method with descriptive and verification research types was applied in this study using the saturated sampling technique by employing all of the population. A total of 63 respondents of working agents at PT. BRI Cirebon Life Insurance were involved. The data analysis technique was focused on analyzing the multiple linear regression, the coefficient of determination, the simultaneous, and the partial aspects. The calculation method is supported by the use of the SPSS 25 program. The results obtained from this study pinpoint that job performances were significantly affected by each dimension of Work-Life Balance (WLB) such as the Time Balance, the Involvement Balance, and the Satisfaction Balance. In addition, those three aspects simultaneously and significantly influence the employees’ performances. At last, the findings signify that delays in awarding and the time flexibility impeded the performance of the agents. Some proposed actions are recommended to help the employees work optimally.
PENGARUH PROFITABILITAS, MANAJEMEN LABA, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Imam Hadiwibowo; Maeti Maeti; Mohammad Taufik Azis; Ali Jufri
JURNAL AKUNTANSI Vol 12, No 1 (2023): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i1.758

Abstract

Pendapatan terbesar negara Indonesia yaitu berasal dari pajak, tetapi wajib pajak khususnya perusahaan cenderung melakukan penghindaran pajak untuk meminimalkan pembayaran pajaknya. Dan ada beberapa faktor yang mempengaruhi perusahaan untuk menghindari pajak. Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya hubungan antara penghindaran pajak dengan profitabilitas, manajemen laba, dan ukuran perusahaan. Semua perusahaan di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2018 dan 2021 merupakan populasi untuk analisis ini. Metode pengambilan sampel adalah purposive sampling, dimana sampel penelitian ini adalah 22 perusahaan sub sektor makanan dan minuman periode 4 tahun berturut-turut sehingga total sampel sebanyak 88. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas dan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak. Sedangkan secara parsial manajemen laba tidak berpengaruh positif terhadap penghindaran pajak.Kata-kata Kunci: Profitabilitas, Manajemen Laba, Ukuran Perusahaan, Penghindaran Pajak
Earnings Quality Determinants: Evidence from Transportation and Logistics Companies Trizka Alyaa Herdina; Imam Hadiwibowo; Mohammad Taufik Azis
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.22334

Abstract

Companies with good earnings quality are companies that have stable and sustainable income. This research was conducted with the aim of testing whether there is an effect of Investment Opportunity Set, leverage, and liquidity on earnings quality. The objects used are transportation and logistics companies listed on the IDX for the 2018-2022 period as many as 31 companies. This research is a descriptive research with a quantitative approach. The sampling method used purposive sampling technique. There were 17 companies that met the sample criteria with 5 years of observation, so the total sample was 85 samples. The data used is secondary data sourced from the company's financial statements accessed through the website www.idx.co.id. The method applied is multiple linear regression analysis with the IBM SPSS Version 25 application. This research partially shows the results that Investment Opportunity Set and liquidity do not affect earnings quality, while leverage affects earnings quality. Taken together Investment Opportunity Set, leverage, and liquidity affect the quality of earnings.
KEPUASAN KERJA KARYAWAN: PERSPEKTIF LEADER MEMBER EXCHANGE DAN ORGANIZATIONAL JUSTICE Ali Jufri; Puspa Dewi Yulianty; Sari Laelatul Qodriah; Imam Hadiwibowo
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4458

Abstract

The role of justice plays an important function in shaping the behavior and perceptions of employees about the organization. Being interested in observing organizational justice is a key model and can act as a basic source of results for employees and organizations developing ideal relationships and building shared job satisfaction between employees and employers in PD. Sumber Utama Ciperna. This research is a type of casual research with a quantitative approach and uses a questionnaire instrument by taking a sample of 66 employees which means it is a saturated sample. This research shows that leader member exchange has a positive and significant effect on employee job satisfaction because there is a relationship between superiors and subordinates that is quite harmonious, communication is established between superiors and good subordinates, there is also a relationship of mutual trust given by superiors to their subordinates and the involvement of superiors in defending their employees in front of other superiors. Organizational justice partially has a significant influence on employee job satisfaction. Leader member exchange and Organizational justice simultaneously have a significant influence on employee job satisfaction. Keywords: LMX, Organizational Justice, Employee Job Satisfaction
Taxpayer Compliance: Determinants of Tax Administration and Tax Volunteer Moderation Imam Hadiwibowo; Ali Jufri; Trizka Alyaa Herdina; Faldi Ibrahim
West Science Business and Management Vol. 1 No. 05 (2023): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v1i05.498

Abstract

Taxes are the biggest contributor to the current state budget. The government, through the Directorate General of Taxes, tries to always optimize revenue from the tax sector by seeking changes in various aspects towards a better direction. In order to increase the level of taxpayer compliance, the Director General of Taxes has attempted to create innovation by implementing tax modernization. The aim of tax modernization itself is to optimize revenue, implement a reliable administrative system, utilize information technology, form a good image and trust from the public and tax modernization is also expected to be able to increase personal taxpayer compliance in completing their obligations when registering, reporting, making deposits. and pay taxes. The aim of this research is to find out whether the application of NIK as NPWP, e-Filling, e-Form and e-Billing affects individual taxpayer compliance and to find out whether the role of tax volunteers can moderate the application of NIK as NPWP, e-Filling, e-Form and e-Billing on individual taxpayer compliance
SOSIALISASI PENGEMBANGAN DESA WISATA PLAWANGAN INDRAMAYU JAWA BARAT Iis Istianah; Yuliah; Runeti; Kristian; Nur Kholis; Imam Hadiwibowo
BAKTIMU : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022)
Publisher : Sekolah Tinggi Farmasi Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37874/bm.v2i1.374

Abstract

Pengembangan desa wisata adalah salah satu bentuk pengembangan pariwisata yang dapat di kembangkan potensi-potensi yang ada di suatu desa. Fungsi pengembangan desa wisata merupakan sebagai wadah langsung bagi masyarakat akan kesadaran adanya potensi wisata dan terciptanya pesona lingkungan wilayah tersebut. Pengembangan desa wisata dewasa ini telah menjadi alternatif pembangunan ekonomi local yang diterapkan diberbagai daerah. Salah satu desa yang dikembangkan sebagai desa wisata adalah desa Plawangan, Kabupaten Indramayu. Desa Plawangan memiliki potensi pengembangan jika dilihat dari aspek potensi fisiknya, yaitu panorama persawahan yang hijau, sumber mata air Kali Beiji, taman Sri Rahayu, home industry berupa olahan makan bawang goreng, perkebunan rempah-rempah dan sayur. Pengabdian ini bertujuan untuk mengeksplorasi potensi pengembangan Desa Plawangan Sebagai desa wisata dengan mensosialisasikannya. Pendekatan yang digunakan dalam pengabdian ini adalah metode observasi, wawancara dan dokumentasi.
Determinan Return Saham dengan Profitabilitas sebagai Variabel Intervening Imam Hadiwibowo; Erwin Saraswati
Reviu Akuntansi dan Bisnis Indonesia Vol 8, No 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.22311

Abstract

Latar Belakang: Di tengah krisis pandemi COVID-19, jumlah investor yang tertarik berinvestasi dengan modal minim meningkat, meskipun sering tanpa melakukan riset yang mendalam. Kemajuan teknologi dan perkembangan pesat pasar modal, yang difasilitasi oleh banyaknya platform transaksi online, memudahkan proses investasi yang mendorong lebih banyak orang untuk berinvestasi, yang potensial berkontribusi pada kemajuan ekonomi negara. Investasi dianggap sebagai strategi penting untuk memenuhi kebutuhan masa depan dan mencari keuntungan. Tujuan: Tujuan dari penelitian ini adalah untuk menguji dan mendapatkan bukti empiris pengaruh Debt to Equity Ratio (DER) dan Earning per Share (EPS) terhadap return saham, dan mempertimbangkan variabel profitabilitas sebagai variabel Intervening.Metode Penelitian: Penelitian ini menggunakan sampel 50 perusahaan makanan dan minuman dan Perusahaan Industri Rokok dari tahun 2020 – 2023. Data Penelitian ini diolah menggunakan alat analisis eviews12. Analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, dan path analysis.Hasil Penelitian: Hasil Penelitian menunjukkan bahwa DER dan EPS tidak berpengaruh terhadap return saham, DER berpengaruh negatif terhadap profitabilitas, EPS berpengaruh positif terhadap profitabilitas, profitabilitas tidak berpengaruh terhadap return saham, dan profitabilitas tidak mempu memediasi pengaruh DER dan EPS terhadap return saham perusahaan makanan dan minuman dan perusahaan sektor rokok tahun 2020 – 2023.Keaslian/Kebaruan Penelitian: Kebaruan penelitian ini terletak pada analisis bagaimana profitabilitas perusahaan berperan sebagai variabel intervening antara berbagai determinan dengan return saham. Penelitian yang menggabungkan variabel intervening ini dapat memberikan wawasan baru tentang mekanisme internal yang mempengaruhi return saham, yang tidak sepenuhnya dijelaskan oleh penelitian - penelitian sebelumnya.
Co-Authors Alyaa Herdina, Trizka Anisa Fauzi Aprilia, Restia Azis, Muhammad Taufik Bakti Setyadi Bhenu Artha Bhenu Artha Cahyaningrum, Chelsie Cika Vanny Dahlia, Ake Deliyanti, Tria Desy Lusiyana, Desy Dewi Yulianty, Puspa Dewi, Vinda Auralia Kesuma Diah Retnowati Dwi Yanti, Sukma Erwin Saraswati Erwin Saraswati Faldi Ibrahim Gianifa Zahra Salsabhila Hapsa Kuzaemah Haryani Anggraeni Ibrahim, Faldi Iis Istianah Jufri, Ali Khalifah Nurjannah Kristian Lilik Purwanti Limarty, Dwi Maeti Maeti Mochammad Fachrul Riztin Mohamad Taufik Azis Mohammad Djadjuli Mohammad Taufik Azis Murdijaningsih, Tjahjani Nadhiya Shabrina Isalati Niken Permata Sari Nopita Nopita Nur Kholis Nurjannah, Khalifah Oktavia Friscilawati, Rizky Olivia Angie, Silvi Pebi Kurniawan Putri Amelia Qodriah, Sari Laelatul Ratu Siti Romaningsih Retno Wulandari Ronald Swarea Rae Runeti SAFITRI, NABILA Sekar Martania Nurhayati Shabrina Isalati, Nadhiya Sinta Manggala Siti Nuraeni Sukma Dwi Yanti Tiana Putri, Inggit Tria Deliyanti Trizka Alyaa Herdina Trizka Alyaa Herdina Vanny, Cika Winda Winda Yulia, Nakhla Yuliah Yulianty, Puspa Dewi Zakiyyah, Zakiyyah Zunfani, Rita Mutiara