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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) CERMIN: Jurnal Penelitian JFAS : Journal of Finance and Accounting Studies
Muhammad Nur Miftakhul Ivanda
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Kualitas Pelayanan Islam terhadap Loyalitas Pelanggan dengan Mediasi Kesenangan Pelanggan pada Penginapan Syariah di Mojokerto Fachreza Eka Kurnia; Achsania Hendratmi; Saiful Anam; Muhammad Nur Miftakhul Ivanda
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.39501

Abstract

This study's objective is to investigate the relationship between the quality of sharia-compliant customer service and the degree of customer loyalty, with the satisfaction of customers serving as a moderating variable. The participants in this study were customers who had previously utilised the services provided by sharia inns in Mojokerto. The research was carried out in a number of sharia inns in Mojokerto. The data analysis technique uses Regression Path Analysis. The empirical research results prove that service quality influences customer loyalty and customer satisfaction, and customer satisfaction influences customer loyalty. The results of the study also found that customer satisfaction mediates the effect of service quality on customer loyalty. In an increasingly competitive business era, service quality and customer satisfaction play a very important role for a company's success. Good service quality and customer delight can help build long-term relationships with customers. When customers are satisfied with the services provided, they tend to remain loyal and not switch to competitors. Keywords: Customer Loyalty, Customer Satisfaction, Islam Service Quality
PENGARUH PROFITABILITAS, NILAI SAHAM, KEBIJAKAN HUTANG TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG GO PUBLIC DI BEI Anam, Saiful; Harimulyono, Nurrohman; Istiqomah, Inuk Wahyuni; Pratama, Ade Setia; Wardhana, Rony; Ivanda, Muhammad Nur Miftakhul
CERMIN: Jurnal Penelitian Vol 7 No 1 (2023): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v7i1.3140

Abstract

Penelitian ini mengkaji bagaimana profitabilitas, nilai saham, dan kebijakan pinjaman mempengaruhi perataan laba pada perusahaan manufaktur subsektor otomotif yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai dengan tahun 2020. Penelitian ini bersifat kuantitatif. Sampel mencakup semua produsen mobil yang terdaftar di BEI tahun 2016–2020. Pendekatan sensus dapat mengambil sampel tiga belas perusahaan. Publikasi ICMD website Bursa Efek Indonesia (BEI) dan laporan keuangan tahun 2016-2020 memuat seluruh informasi penting tersebut. Teknik analisis data menggunakan regresi logistik. Hasil penelitian profitabilitas berpengaruh positif dan signifikan terhadap perataan laba. Nilai saham dan Debt Policy secara parsial tidak berpengaruh signifikan terhadap perataan Laba.
The Accounting Irregularities, Transfer Pricing Aggresiveness, and Firm Value: Does Tax Aggressiveness Matter? Wardhana, Rony; Anam, Saiful; Ivanda, Muhammad Nur Miftakhul; Tjaraka, Heru; Hidayatullah, Hidayatullah
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p75-87

Abstract

Introduction / Main Objectives: This research aims to examine factors that influence firm value, including Accounting Irregularities, Tax Aggressiveness, Transfer Pricing Aggressiveness. Background Problems: The company has the aim of getting profits that continue to grow consistently to increase firm value. Research Method: The notion was tested using Smart Partial Least Square (SmartPLS) version 3.0 software. Numeric data used in the computations is derived from secondary sources. This study focuses on the examination of financial data pertaining to manufacturing enterprises throughout the time frame of 2016 to 2022. Findings / Results: The findings of this study are that Accounting Irregularities and Transfer Pricing Aggressiveness have an effect on Tax Aggressiveness, but Accounting Irregularities, Transfer Pricing Aggressiveness and Tax Aggressiveness have no effect on Firm value. Mediation one and mediation two in this study also had no effect. Conclusion: These results can be a reference for investors in making investment decisions, companies in making decisions regarding tax avoidance can also use this research as a reference. The novelty of this research is the Accounting Irregularities variable with the mediation of tax aggressiveness on firm value, which has not been studied much in previous research.
Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment Wardhana, Rony; Anam, Saiful; Miftakhul Ivanda, Muhammad Nur
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3313

Abstract

Purpose: In this research, Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics effect auditor judgment in Surabaya and Sidoarjo Public Accounting Firms (KAPs). It seeks to resolve contradictions in earlier research and increase empirical data on audit knowledge exchange. Methodology: The quantitative technique employed Partial Least Square-Structural Equation Modeling (PLS-SEM) using SmartPLS software. Purposive sampling chose 120 auditors from 15 KAPs with at least 2 years of audit experience and a bachelor's degree. Primary data was acquired using 5-point Likert scale questionnaires for all dimensions, including moderating effects. Findings: The investigation indicated that Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics significantly influence Audit Judgment. Of the moderating factors examined, only one had a meaningful impact on the connection between the variables and Audit Judgment. The research affirms the significance of these characteristics in formulating good audit judgments and supports the perspective that robust knowledge-sharing channels, with expertise, ethical commitment, and adherence to regulations, improve the quality of auditors' conclusions. Originality/value: This paper is original Paper type: a Research Paper
Peran Analyst Coverage Dalam Memoderasi Pengaruh Intensitas Modal, Persistensi Laba, Dan Growth Opportunity Terhadap Prudence Ivanda, Muhammad Nur Miftakhul; Ardhia, Olivia Maharani
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 1 (2026): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v8i1.11362

Abstract

Studi ini berupaya menyelidiki hubungan kausal antara intensitas modal, persistensi laba, dan growth opportunity terhadap prudence, dengan analyst coveage sebagai faktor moderasi dalam perusahaan LQ45 di tengah ketidakpastian global yang berlaku. Dengan mengadopsi desain asosiatif kuantitatif, dan menggunakan data sekunder yang diambil dari laporan keuangan tahunan bersama dengan informasi analyst coveage yang diperoleh dari basis data keuangan terkemuka, penelitian ini menggunakan teknik pengambilan sampel jenuh dan menganalisis data melalui Partial Least Squares (PLS) menggunakan SmartPLS. Temuan menunjukkan bahwa analyst coveage memberikan pengaruh negatif yang signifikan terhadap prudence, sedangkan growth opportunity dan intensitas modal menunjukkan pengaruh positif yang signifikan. Selain itu, efek moderasi ketiga ditemukan mengurangi konservatisme; sebaliknya, persistensi laba, serta efek moderasi pertama dan kedua, menjadi tidak signifikan. Hasil ini menunjukkan bahwa pengawasan eksternal dan atribut internal perusahaan sangat penting dalam membentuk prudence. Keunikan penelitian ini terletak pada penggabungan analyst coveage sebagai elemen moderasi dalam hubungan antara fundamental perusahaan dan prudence dalam konteks pasar modal Indonesia.
Co-Authors Achsania Hendratmi Ade Setia Pratama Ardhia, Olivia Maharani Fachreza Eka Kurnia Heru Tjaraka Istiqomah, Inuk Wahyuni Nurrohman Harimulyono Rony Wardhana Saiful Anam Saiful Anam Sukamto, Ika Sumiyarsi