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All Journal Jurnal Mutiara Ilmu Akuntansi Jurnal Kendali Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Indonesia Economic Journal
M. Bahril Ilmiddaviq
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Sektor Pertanian Yang Terdaftar di BEI Periode 2020-2023 Agustin Wulandari; Hari Setiono; M. Bahril Ilmiddaviq
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2023

Abstract

Financial report analysis functions to identify the weaknesses and strengths of a business so that the business can make the right decisions, as is the case with registered agricultural sector companies. The study aims to understand the influence of ROA, CR, DAR, TATO and EPS on stock prices. Understanding with a quantitative approach and multiple regression analysis methods using SPSS 2 software. The sample in the study consisted of 22 businesses that used purposive sampling techniques. Based on the research results, ROA, CR, TATO, and EPS partially all have a significant effect on stock prices, while DAR does not have an effect on stock prices in the agricultural sector. In addition, simultaneously ROA, CR, DAR, TATO, and EPS have a significant effect on the stock prices of agricultural sector companies listed on the IDX.
Penerapan Mata Kuliah Praktik Kewirausahaan terhadap Motivasi Mahasiswa Akuntansi dalam Membentuk Karakter Entrepreneurship Tri Septiana Wati; Hartono Hartono; Tatas Ridho Nugroho; M. Bahril Ilmiddaviq
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1173

Abstract

Indonesia is one of the most densely populated countries in the world. As a country with the largest population, it means that the government must prepare jobs. Along with the increasing population and changes in the era of industrialization, Indonesia is experiencing problems, namely the depletion of jobs with an increase in the number of job seekers, most of whom are university graduates, causing unemployment. This condition certainly threatens university graduates who are in the productive age group and are focused on becoming a workforce. Preparing graduates who are adaptive and capable of opening jobs needs to be given more attention at this time. This research aims to. This study aims to understand the conditions of learning and entrepreneurial activities at Islamic University of Majapahit. The method used in this research is qualitative method. Data collection techniques used in this study were interviews, observation, and documentation. This study produced a description of the learning conditions which were divided into three discussions, namely, learning systems, learning processes, and entrepreneurial activities with found to be a lack of educational capacity to form graduates with entrepreneurial profiles. These results can be a reference for other tertiary institutions in finding solutions by mapping the problems that occur. Other contributions of this research complement previous research related to entrepreneurship.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Tingkat II di Provinsi Jawa Timur Periode 2018 – 2022 Clarisa Sukmaning Ati; Imam Baidlowi; Nur Ainiyah; M. Bahril Ilmiddaviq
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1997

Abstract

The emergence of the Covid-19 virus in 2019 caused an economic crisis for all regions in Indonesia. So an appeal was issued to prevent the occurrence of Covid-19. However, this implementation has affected various sectors, especially the economic sector. East Java Province is one of the provinces affected by the Covid-19 pandemic, so that the economy in East Java Province has experienced a decline. The purpose of this study was to determine the effect of Regional Original Revenue and Capital Expenditures on the Financial Performance of the Level II Regional Government of East Java Province for the 2018-2022 Period. The research methodology uses a quantitative research methodology, the sample used uses saturated sampling. Data analysis in this study used descriptive statistical analysis with Patrial Least Squares (PLS) software. The results of this study are that regional original income has a significant effect on local government financial performance and capital expenditure has no significant effect on local government financial performance.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Tingkat II di Provinsi Jawa Timur Periode 2018 – 2022 Clarisa Sukmaning Ati; Imam Baidlowi; Nur Ainiyah; M. Bahril Ilmiddaviq
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1997

Abstract

The emergence of the Covid-19 virus in 2019 caused an economic crisis for all regions in Indonesia. So an appeal was issued to prevent the occurrence of Covid-19. However, this implementation has affected various sectors, especially the economic sector. East Java Province is one of the provinces affected by the Covid-19 pandemic, so that the economy in East Java Province has experienced a decline. The purpose of this study was to determine the effect of Regional Original Revenue and Capital Expenditures on the Financial Performance of the Level II Regional Government of East Java Province for the 2018-2022 Period. The research methodology uses a quantitative research methodology, the sample used uses saturated sampling. Data analysis in this study used descriptive statistical analysis with Patrial Least Squares (PLS) software. The results of this study are that regional original income has a significant effect on local government financial performance and capital expenditure has no significant effect on local government financial performance.
Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Sektor Pertanian Yang Terdaftar di BEI Periode 2020-2023 Agustin Wulandari; Hari Setiono; M. Bahril Ilmiddaviq
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2023

Abstract

Financial report analysis functions to identify the weaknesses and strengths of a business so that the business can make the right decisions, as is the case with registered agricultural sector companies. The study aims to understand the influence of ROA, CR, DAR, TATO and EPS on stock prices. Understanding with a quantitative approach and multiple regression analysis methods using SPSS 2 software. The sample in the study consisted of 22 businesses that used purposive sampling techniques. Based on the research results, ROA, CR, TATO, and EPS partially all have a significant effect on stock prices, while DAR does not have an effect on stock prices in the agricultural sector. In addition, simultaneously ROA, CR, DAR, TATO, and EPS have a significant effect on the stock prices of agricultural sector companies listed on the IDX.
Pengaruh Leverage dan Profitabilitas terhadap Tax Avoidance dengan Moderasi Koneksi Politik Rentan Waktu Covid-19 Dinda Andrianti; Nur Ainiyah; M. Bahril Ilmiddaviq
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER (in progress)
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qww2cp90

Abstract

This study aims to examine the effect of leverage and profitability on tax avoidance with political connections as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Tax avoidance is a legal strategy used by companies to minimize tax burdens, potentially affecting state revenues. Leverage is measured using the Debt to Asset Ratio (DAR), profitability with Return on Assets (ROA), tax avoidance with the Effective Tax Rate (ETR), and political connections are identified based on ownership, commissioners, or directors with political ties. This research adopts a quantitative approach using the Moderated Regression Analysis (MRA) method. The sample consists of 15 companies selected through purposive sampling, resulting in 60 observations. The results show that leverage has a significant positive effect on tax avoidance, while profitability does not have a significant effect. Political connections strengthen the relationship between leverage and tax avoidance but do not moderate the relationship between profitability and tax avoidance. This study contributes to the accounting and taxation literature and provides practical implications for policymakers in formulating fair and accountable tax regulations, especially in strategic sectors such as mining.
Co-Authors Agustin Wulandari Clarisa Sukmaning Ati Dinda Andrianti Fachry Abda El Rahman Hari Setiono Imam Baidlowi Tatas Ridho Nugroho Tri Septiana Wati