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Efektivitas dan Efisiensi Eksternal Auditor dalam Transisi Menuju Audit Jarak Jauh Akibat Pandemi Covid-19 Muhammad, Maulana Malik; Akbar, Muhammad
KALBISOCIO Jurnal Bisnis dan Komunikasi Vol. 10 No. 2 (2023): KALBISOCIO, Jurnal Bisnis dan Komunikasi
Publisher : Research and Community Service INSTITUT TEKNOLOGI DAN BISNIS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisocio.v10i2.2189

Tujuan dari penelitian ini adalah untuk menganalisa efektivitas dan efisiensi eksternal auditor dalam transisi ke audit jarak jauh karena pandemi Covid-19. Teknik pengumpulan data yang digunakan adalah data primer Dengan menyebarkan kuesioner ke kantor akuntan publik yang berada di DKI Jakarta dengan metode simple random sampling. Metode analisis data yang digunakan yaitu partial least square dengan software SmartPLS 3. Hasil penelitian ini menunjukkan bahwa audit jarak jauh dan efisiensi audit jarak jauh memiliki pengaruh positif dan signifikan terhadap kualitas audit. Sedangkan dukungan institusi tidak memiliki pengaruh terhadap kualitas audit.

Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Nilai Perusahaan anggraini, eva; Muhammad, Maulana Malik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 3 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i3.2520

This study aims to determine the effect of profitability, liquidity and company size on firm value in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The population used in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample in this study consisted of 34 companiies which were determined by purposive sampling technique. The research method used is panel data regression, model test, classical assumption test, mulltiple linear regression, and hypothesis testing. From the results of the tests and discussions that have been carried out, it can be concluded that profitability, liquidity and firm size have no effect on firm value.

Pengaruh Profitabilitas,Likuiditas dan Ukuran Perusahaan terhadap Nilai Perusahaan Rodiarta, Eva Anggraini; Muhammad, Maulana Malik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 2 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i2.2602

This study aims to determine the effect of profitability, liquidity and company size on firm value in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The population used in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample in this study consisted of 34 companiies which were determined by purposive sampling technique. The research method used is panel data regression, model test, classical assumption test, mulltiple linear regression, and hypothesis testing. From the results of the tests and discussions that have been carried out, it can be concluded that profitability, liquidity and firm size have no effect on firm value.

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2021 Faradita, Fadilah Huriyah; Muhammad, Maulana Malik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 4 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i4.2452

This research is aimed at examining the effect of Profitability, Leverage, and Size on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange. The population in this research are manufacturing companies listed on the IDX during the 2019 – 2021 period. The sample in this research was 36 manufacturing companies which were determined based on the purposive sampling method. Methods of data analysis using panel data regression using Eviews 12 software. The test results show that partially profitability, leverage and company size have a negative and insignificant effect on avoidance. And simultaneously, profitability, leverage and company size have no influence on tax avoidance.

Penanaman dan Pelatihan Hidroponik sebagai Peluang Usaha di Kelurahan Pancoran RT 08/RW 03 Jakarta Selatan Iskandar, Donant Alananto; Sumbogo, Ignatius Ario; Muhammad, Maulana Malik
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 1 (2025)
Publisher : LPMP Imperium

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

This initiative addresses the challenges of rapid population growth and limited land availability by offering a sustainable solution: hydroponic farming. The main goal of this service is to empower communities by equipping them with the knowledge and skills to grow hydroponic plants, a cultivation method that does not require large areas of land. By teaching hydroponic farming techniques, this service allows individuals to utilize limited space, transforming small plots of land or even indoor spaces into productive agricultural environments. This approach not only provides a practical solution to food production but also creates economic opportunities for individuals and families, as they can sell hydroponically grown products, such as vegetables or herbs, to local markets or directly to consumers. This community service was carried out on Saturday, December 21, 2024 at RW 3, Pancoran Village, South Jakarta, which was attended by local residents who were interested in the world of utilizing garden plants with the aim that at least the community is able to use their yard as a hobby, social activity and business.

Model efektifitas keuangan dana darurat dalam mendorong pemulihan ekonomi warga desa Ciherang pasca bencana alam gempa Cianjur Muhammad, Maulana Malik; Rachman, Vicky Septian
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1475

This research examines the management of emergency funds in post-earthquake recovery in Ciherang Village, Cianjur, focusing on challenges in fund distribution. Key issues include bureaucratic delays, poor inter-agency coordination, and inadequate fund allocation compared to actual needs. Administrative hurdles, such as lost documents and lengthy verification, cause significant delays in disbursement. Allocated funds often fail to cover the full extent of damage, forcing residents to seek additional resources for repairs or livelihood restoration. Poor coordination between agencies and unclear bureaucratic processes exacerbate inefficiencies and frustration among affected populations. Many struggle to navigate a system lacking transparency, further hindering recovery efforts. The study highlights the need for reforms to simplify procedures, improve coordination, and align fund allocation with real needs. Such improvements are essential to accelerate recovery and effectively support disaster-affected communities, ensuring timely assistance and reducing financial strain on survivors. Public interest statements The study focuses on the importance of emergency fund management in post-disaster recovery. It identifies challenges related to fund allocation and bureaucratic delays and advocates for streamlined processes to provide timely assistance to affected communities. Improved coordination and efficient use of emergency funds can reduce recovery time and financial strain for disaster victims, leading to faster restoration of livelihoods and infrastructure.

Pengaruh Profitabilitas, Likuiditas, dan Struktur Aset Terhadap Kebijakan Hutang Pada Perusahaan Sektor Industrial Putra, Charli; Muhammad, Maulana Malik
STREAMING Vol. 3 No. 2 (2024): STREAMING Business Journal
Publisher : Research and Community Service UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/streaming.v3i2.4528

The strategy in determining a company’s debt policy must be considered wisely to avoid the risk of bankruptcy in the future. The purpose of this research is to determine the influence of profitability, liquidity, and asset structure on company debt policy. This research use quantitative methods with purposive sampling criteria as the basis for selecting data samples. The data collection method in this research uses observation of published financial report. The number of samples in this research was 66 sample obtained from 16 industrial sector companies listed on the Indonesia Stock Exchange. Later, the data will be processed with IBM SPSS Statistics 23 software as a useful program to assist writers in processing various data. The result of this research show that profitability has a negative and significant influence on debt policy, liquidity also has a negative and significant influence on debt policy, while asset structure apparently does not have a significant influence on debt policy.

Variabel yang memengaruhi keputusan investasi pasar modal pegawai swasta di kota jakarta selatan Hermawan, Ricard; Muhammad, Maulana Malik; Iskandar, Donant Alananto
Jurnal Riset Manajemen dan Bisnis Vol 9 No 1 (2024)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v9i1.1426

The effect of financial literacy, financial behavior, and risk tolerance on investment decisions among private sector employees in South Jakarta City was researched in this study. Questionnaires are used to collect data for research. This research model uses a quantitative approach survey with a purposive sampling method to analyze 107 private sector employees in South Jakarta City. SPSS Version 26 is used for data analysis, which includes multiple linear regression and hypothesis testing. The findings reveal that financial literacy, financial behavior, and risk tolerance all have a positive and significant influence on the capital market investment decisions of private sector employees in South Jakarta City.

Pengaruh financial knowledege, financial behaviour, dan financial attitude terhadap keputusan berinvestasi pada masyarakat milenial Mangara, Ezra Edom; Muhammad, Maulana Malik; Iskandar, Donant Alananto
Jurnal STEI Ekonomi Vol. 34 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v34i1.178

This research aims to analyze the influence of Financial Behavior, attitudes, and knowledge on financial decision-making. The study utilized a sample of 100 individuals from the millennial population in Jakarta, with data collected through questionnaires representing primary data. SPSS Version 27 software was employed to conduct multiple linear regression analysis and hypothesis testing. The results indicate that the financial decisions made by millennials in Jakarta are positively influenced by their Financial Behavior, attitudes, and knowledge.

Peningkatan Keterampilan Kewirausahaan melalui Pelatihan Pemasaran Digital Produk Daur Ulang di SMA Santo Yoseph Cakung, Jakarta Timur Iskandar, Donant Alananto; Sumbogo, Ignatius Ario; Muhammad, Maulana Malik; Astono, Anjar Dwi; Evelinus, Boas Nathanael; Raihan, Fathan Silmi; Nugraha, Andhika Putra; Suprianto, Audrey Augustine; Octora, Jasinta; Senjaya, Striwicessa
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i2.1623

Digital marketing is a promotional strategy using digital media that significantly enhances students’ entrepreneurial skills. A lack of practical skills, including product marketing, often causes high unemployment among high school graduates. This training aimed to equip students of SMA Santo Yoseph, Cakung, East Jakarta, with knowledge and skills in digital marketing. The method used was a participatory training approach, beginning with initial observation and coordination with the school, then the material presentation and hands-on practice. Students were divided into groups to create social media accounts, design promotional content, and upload recycled products to digital platforms. Facilitators provided technical guidance throughout the practical sessions. The activity concluded with evaluation and discussion sessions to assess students’ understanding and the impact of the training. Previously, students had learned how to transform used materials into finished products but could not market them. Through this training, it is expected that students will develop an entrepreneurial spirit and be able to utilize digital media as a marketing tool.

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