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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Systematic Literature Review on Sustainability Accounting (2020-2025) Muhammad, Maulana Malik; Rachman, Vicky Septian
KALBISOCIO Jurnal Bisnis dan Komunikasi Vol. 12 No. 3 (2025): KALBISOCIO Jurnal Bisnis dan Komunikasi
Publisher : Research and Community Service UNIVERSITAS KALBIS

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

Abstract

Penelitian ini adalah tinjauan literatur sistematis (SLR) yang menganalisis perkembangan akuntansi keberlanjutan dari tahun 2020 hingga pertengahan 2025. Fokus utamanya adalah integrasi aspek lingkungan, sosial, dan tata kelola (ESG) ke dalam pelaporan dan pengukuran kinerja organisasi. Akuntansi keberlanjutan telah menjadi kebutuhan strategis untuk transparansi dan akuntabilitas, tidak lagi sekadar inisiatif sukarela. Temuan SLR menyoroti pentingnya standardisasi pelaporan dan regulasi yang kuat untuk mengurangi risiko greenwashing dan meningkatkan kredibilitas data keberlanjutan. Pemanfaatan teknologi digital seperti kecerdasan buatan (AI), big data, dan blockchain teridentifikasi sebagai tren yang berkembang pesat, meningkatkan akurasi, efisiensi, dan auditabilitas pelaporan. Namun, tantangan utama masih terletak pada metodologi pengukuran dampak sosial dan lingkungan yang valid serta keterbatasan dalam konteks lokal dan budaya yang beragam. Penelitian ini menyarankan pengembangan metodologi baru, studi longitudinal, eksplorasi teknologi, dan analisis konteks lokal, serta kolaborasi erat antara akademisi, praktisi, regulator, dan masyarakat sipil untuk kemajuan bidang ini
Sosialisasi Literasi Digital bagi Personil Satpol PP dan Relawan Peduli Trantibum dalam Menangkal Bahaya Hoax di Wilayah Jakarta Timur Parlindungan, Davis Roganda; Indriani, Sekarlita; Astono, Anjar Dwi; Bakti, Mochamad Hasrul Indra; Uttara, Sabeth; Muhammad, Maulana Malik
ABDIMAS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): ABDIMAS JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Research and Community Service INSTITUT TEKNOLOGI DAN BISNIS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/abdimas.v5i1.3249

Abstract

Kemampuan literasi digital sangat penting bagi semua pihak untuk menangkal hoax di media sosial, tidak hanya pada anak remaja saja, namun juga perangkat pemerintah seperti Satpol PP, menginggat tugas utama mereka menjaga ketertiban umum dan melindungi masyarakat dari berbagai isu atau opini yang menyesatkan dan menimbulkan konflik atau perpecahan di masyarakat. Tujuan dari kegiatan pengabdian ini untuk meningkatkan wawasan, pengetahuan dan ketrampilan personil Satpol PP dan Relawan Peduli Trantibum dalam menangkal bahaya Hoax di wilayah Jakarta Timur. Metode pengabdian dalam bentuk ceramah, presentasi dan diskusi tanya jawab. Hasil kegiatan berjalan dengan lancar dan peserta cukup antusias mengikuti sosialisasi.