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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 Dimasejati: Jurnal Pengabdian Kepada Masyarakat 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
Hadiwibowo, Imam
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Public Health Social Sciences Other

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The Impact of Ownership Concentration on the Cost of Equity Capital with Earnings Management as a Mediating Variable Zunfani, Rita Mutiara; Hadiwibowo, Imam; Azis, Muhammad Taufik
Jurnal Penelitian Ekonomi dan Bisnis Vol. 10 No. 1 (2025): March 2025
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v10i1.11467

Abstract

This study investigates the impact of ownership structure and earnings management on equity costs and explores whether earnings management mediates the relationship between ownership concentration and equity costs in technology companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Ownership structure is assessed based on the largest shareholders, while earnings management is measured through discretionary accruals using the Modified Jones Model. The sample comprises 13 companies with 65 observations, selected through purposive sampling and analyzed using multiple linear regression with EViews 8. The findings indicate that while ownership concentration can lower equity costs, it does not influence earnings management, and earnings management does not affect equity costs. Additionally, earnings management does not mediate the link between ownership concentration and equity costs, as major shareholders prioritize transparency in financial statements. Future research should consider different variables and include other sectors, such as mining and banking, to provide a more comprehensive and relevant understanding of equity costs across various industries and offer improved recommendations for companies and investors.
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 : Universitas Muhammadiyah Ahmad Dahlan 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.
THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON INDICATIONS OF TAX AVOIDANCE hadiwibowo, imam; Azis, Mohammad Taufik; Aprilia, Restia
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.113

Abstract

Taxes are the biggest contribution to the growth of a country, including Indonesia. On the other hand, many taxpayers consider taxes a burden that can reduce income, so many taxpayers still try to carry out indications of tax avoidance. The aim of this research is to determine the effect of profitability, leverage, and capital intensity on indications of tax avoidance. In this research, indications of tax avoidance can be measured using CTTOR. Research carried out by the author using a purposive sampling method obtained 67 sample companies in the property and real estate industries listed on the Indonesia Stock Exchange for the 2020–2022 period. The analytical method used is multiple linear regression analysis using SPSS V24. In this research, the results obtained partially show that profitability has a negative effect on indications of tax avoidance and leverage has a positive effect on indications of tax avoidance. while capital intensity has no effect on tax avoidance. simultaneously shows that profitability, leverage, and capital intensity influence indications of tax avoidance.
DETEKSI FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN FRAUD HEXAGON Shabrina Isalati, Nadhiya; Taufik Azis, Mohammad; Hadiwibowo, Imam
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.
Kesiapan untuk Berubah: Self-Efficacy dan Komitmen Organisasi Vanny, Cika; Jufri, Ali; Hadiwibowo, Imam; Nurjannah, Khalifah; Dewi Yulianty, Puspa
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 5 No. 2 (2022): Juli
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v5i2.879

Abstract

The extreme changes in the global environment and the emergence of the COVID-19 pandemic have created shock and readiness for individual employees and organizations to have a commitment to increase their abilities and knowledge in dealing with changes that occur. PT. Pegadain (Persero) is currently carrying out a transformation that makes every employee need to have self-efficacy and high organizational commitment to support readiness to change. This study aims to determine the effect of self-efficacy and organizational commitment on the readiness to change employees of PT. Pegadaian (Persero) Pegadaian Branch Offices in the Cirebon Region. Respondents in this study were permanent employees of PT. Pegadaian (Persero) Pegadaian Branch Offices in the Cirebon Region, amounting to 80 people. The research method used is multiple linear regression analysis. The results showed that partially thevariable self-efficacy had a positive and significant effect on the readiness to change variable, partially the organizational commitment variable It has a positive and significant effect on the readiness to change variable, and simultaneously thevariables self-efficacy and organizational commitment positive and significant effect on the variable readiness to change employees of PT. Pegadaian (Persero) Pegadaian Branch Offices in the Cirebon Region.
THE ROLE OF THE ENVIRONMENT, FINANCIAL PERFOMANCE, AND MEDIA EXPOSURE IN CARBON EMISSION DISCLOSURE Cahyaningrum, Chelsie; Hadiwibowo, Imam; Azis, Mohammad Taufik
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18117

Abstract

The study aims to analyze the impact of environmental performance, financial performance, and media exposure on carbon emission disclosure. The population used is the energy and basic materials sector companies listed on the Indonesian Stock Exchange in 2021-2023, with a total sample used of as many as 28 companies. This study uses eviews 8 as a measure. The data sources used in this research are from financial reports and sustainability reports accessed from both the BEI and company websites as well as PROPER KLHK. The results of this study showed that environmental performance and financial performance had no influence on the disclosure of carbon emissions, while media exposure had an influence over carbon disclosures.
Pengaruh Dewan Komisaris, Komite Audit, Intellectual Capital Disclosure, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Yulia, Nakhla; Hadiwibowo, Imam; Azis, Mohammad Taufik
Accounting Global Journal Vol 7, No 2 (2023): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i2.11194

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris, komite audit, intellectual capital disclosure, dan kepemilikan manajerial terhadap kinerja keuangan. Sampel dalam penelitian ini berjumlah sebanyak 37 sampel dari 113 populasi perusahaan sektor konsumen primer yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Metode pengambil sampel dalam penelitian menggunakan teknik purposive sampling. Metode analisis penelitian menggunakan Regresi Linier Berganda. Data bersumber dari data sekunder berupa laporan tahunan atau laporan keuangan perusahaan yang diperoleh dari website https://www.idx.co.id dan website perusahaan terkait. Hasil penelitian menunjukkan bahwa variabel intellectual capital disclosure secara parsial berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan variabel dewan komisaris, komite audit, dan kepemilikan manajerial secara parsial tidak berpengaruh terhadap kinerja keuangan.
Pengaruh Firm Growth, Investment Opportunity Set, Struktur Aset dan Ukuran Perusahaan terhadap Kebijakan Hutang Ibrahim, Faldi; Hadiwibowo, Imam; Azis, Muhammad taufik
Monex: Journal of Accounting Research Vol 13, No 01 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i01.5869

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pertumbuhan perusahaan, investment opportunity set, struktur aset, dan ukuran perusahan terhadap kebijakan hutang pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia antara tahun 2019 dan 2022. Sampel penelitian ini berjumlah 43 perusahaan, diperoleh melalui penggunaan teknik pengumpulan data purposive sampling. Hasil penelitian ini menunjukkan bahwa Firm Growth tidak ada pengaruh terhadap kebijakan hutang, Investment Opportunity Set tidak berpengaruh terhadap kebijakan hutang, Struktur Aset tidak berpengaruh terhadap kebijakan hutang,Ukuran Perusahaan berpengaruh terhadap kebijakan hutang. Sementara itu secara simultan Firm Growth, Investment Opportunity Set, Struktur Aset dan Ukuran Perusahaan memiliki pengaruh terhadap Kebijakan Hutang.Kata kunci: Firm Growth, Investment Opportunity Set, Struktur Aset, Ukuran Perusahaan, Kebijakan Hutang.
Springate, Ohlson, Altman Z-Score, Zmijewski, Grover, CA Score Model of Financial Distress Analysis in Retail Companies Tiana Putri, Inggit; Hadiwibowo, Imam; Taufik Azis, Mohammad
AFEBI Economic and Finance Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the predictions of the Springate, Ohlson, Altman Z-Score, Zmijewski, Grover, and CA-Score models for retail sector companies listed on the IDX for the 2019-2022 period for financial distress. In this study, a sample of 20 companies in the retail sector was used for the 2019-2022 period using 80 financial reports. The research sample was determined by purposive sampling technique. The data used in this research is secondary data. The data analysis method used is quantitative data analysis. The conclusion of this study is that the most accurate and suitable model for predicting financial distress in retail companies listed on the IDX in the 2019-2022 period is the Grover model. Keywords: Springate, Ohlson, Altman Z-Score, Zmijewski, Grover, CA-Score
Taxpayer Compliance: Determinants of Tax Administration and Tax Volunteer Moderation Hadiwibowo, Imam; Jufri, Ali; Alyaa Herdina, Trizka; Ibrahim, Faldi
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
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 Faldi Ibrahim Hapsa Kuzaemah Haryani Anggraeni Ibrahim, Faldi Iis Istianah Jufri, Ali Khalifah Nurjannah Kristian Lilik Purwanti Limarty, Dwi Maeti Maeti Mohamad Taufik Azis Mohammad Djadjuli 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 Romaningsih, Ratu Siti Ronald Swarea Rae Runeti SAFITRI, NABILA Shabrina Isalati, Nadhiya Sinta Manggala Siti Nuraeni Sukma Dwi Yanti Tiana Putri, Inggit Trizka Alyaa Herdina Trizka Alyaa Herdina Vanny, Cika Winda Winda Yulia, Nakhla Yuliah Yulianty, Puspa Dewi Zakiyyah, Zakiyyah Zunfani, Rita Mutiara