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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Ekonomi : Journal of Economic Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) JURNAL EDUCATION AND DEVELOPMENT JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akuntansi Bisnis Business Management Journal Program Studi Manajemen Enrichment : Journal of Management Jurnal Teknologi dan Sistem Tertanam International Journal of Science and Society (IJSOC)

Hermanto, Hermanto

Universitas Esa Unggul

Author-ID : 752199

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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PENGARUH CITRA MEREK DAN KUALITAS PRODUK TERHADAP MINAT BELI KONSUMEN PRODUK SMARTPHONE XIAOMI (STUDI KASUS DI JAKARTA BARAT) Hermanto Liu
Business Management Journal Vol 15, No 1 (2019): Business Management Journal
Publisher : Universitas Bunda Mulia

ABSTRACTThe existence of a decrease in product sales Smartphone Xiaomi significant gains from the year 2015-2016,due to Intense competition in the telecommunications business are on the rise. This research aims to knowthe influence of the brand image and product quality against the interest of the consumer to buy the productin the region of Xiaomi Smartphone West Jakarta taken Samples as many 100 respondents. The method used is the quantitative methods based on the results of interviews and questionnaires for testing instrument using the test validity, and reliability. Data analysis techniques using multiple linear regression due to variables that are used more than two variables, with the t-test and F-test. The research results showed that the t-test with a brand image partially effect significantly to interest consumers buy Smartphone Xiaomi. While the quality of the product partially do not affect significantly to interest consumers buy Smartphone Xiaomi. F test results show that simultaneously the brand image and product quality significantly to influential interests buy consumer products Smartphone Xiaomi. And brand image is the most influential variables are dominant against the interest of the consumer to buy the product of Xiaomi Smartphone onthe quality of the product. Keywords: Brand Image, Product Quality and Interest To Buy.

The Influence of the Number of Board of Commissioners, Company Size, Risk Monitoring Committee, and Financial Performance on Earnings Management Hermanto; Ratna Sari Natalia Berutu
International Journal of Science and Society Vol 4 No 1 (2022): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

The purpose of this study is to find determinants of profit management (Earnings Management) such as the number of board of commissioners, the size of the company, the risk monitoring committee, and the financial performance of a company. The current study uses banking sector financial statement data recorded at Bank Indonesia (BI) with selective sampling methods that meet survey criteria. Researchers examined a period of five years using a sample of 120 data from 24 banking sector entities. The study used several methods of linear analysis with secondary data types. This study shows that the size of the board of commissioners, the size of the company, and the risk monitoring committee, and the ROA jointly affect profit management. The size of the board of commissioners and the size of the company individually do not indicate any influence on profit management. Individual risk monitoring committees affect profit management and ROAs individually have a positive influence on profit management.

Effect of Working Capital, Debt Policy and Firm Size on Firm Value with Profitability as an Intervening Variable Hermanto Hermanto; Elisa Aryani
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

The purpose of this study is to determine the effect of working capital (WCTT), debt policy (DER) and firm size on firm value with profitability as an intervening variable. The population taken is the food and beverage sub-sector entities listed on the Indonesia Stock Exchange from 2016 to 2020 totalling 34 entities. Sampling with purposive sampling technique through certain standards, samples obtained amounted to 70 samples (14 entities with 5 years of research). This study has the result that working capital, debt policy, profitability and firm size have a simultaneous and significant impact on firm value. Working capital, debt policy and firm size have a simultaneous and significant impact on profitability. Working capital has an individual positive impact on firm value and has an individual positive impact on profitability. debt policy has no individual impact on firm value and no individual impact on profitability. Firm size has no individual impact on firm value and no individual impact on profitability. Profitability has an individual positive impact on firm value. Research findings where if an entity wants to increase the value of the company, it must pay attention to working capital, debt policy and company size and increase the profits generated.

Model Triple Bottom Menuju Kinerja Keuangan Hermanto Hermanto
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5648

The study conducted to identify effect of Sustainability Report, Environmental Performance-GRI200, Economic Performance-GRI300, and Social Performance-GRI400 related to Return on Assets in organizations included in the ASSRAT nominations for 2017-2019 both together and individually. Judgment sampling sampling method. The sample of this research is 20 corporate entities included in the ASSRAT nomination and registered on the Indonesia Stock Exchange (IDX) with a sample of 60 data. The type of data is secondary from sources of financial information and annual reports. Multiple linear regression analysis method. The findings of this study are based on the results of the f test, the independent variable has a simultaneous effect on Return on Assets. Partially Environmental Performance- GRI 200 and Economic Performance- GRI 300 have a positive impact on Return on Assets, Companies that are included in the ASSRAT nomination pay more attention to aspects of the company's Economic Performance so that the old Corporate Relations paradigm is still adopted by companies that are nominated by ASSRAT. Companies in the ASSRAT nomination do not only pay attention to profits but also pay attention to aspects of environmental performance so that they can improve the company's image in the eyes of stakeholders.

Pengaruh Dana Pihak Ketiga Dan Non Performing Loan Terhadap Profitabilitas Perbankan Dengan Rasio Intermediasi Makroprudensial Sebagai Variabel Intervening Hermanto Hermanto; Anita Anita
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.4758

The purpose of this study is to investigate the impact of third party funds and non-performing loans on banking profitability by correlating Return on Assets with the macroprudential intermediation ratio as the mediating variable. This study uses information got from the yearly reports of banks recorded on the IDX with a sampling technique utilizing purposive sampling. The research period was taken for 5 years with the number of sample data used as many as 120 data from 24 banking sub-sector entities. The research method uses Partial Least Square (PLS) with secondary data types. The results of the research show that there is a positive impact of third party funds on the macroprudential intermediation ratio and there is no impact of non-performing loans on the macroprudential intermediation ratio, there is a partial negative impact of third party funds and non-performing loans on profitability, and there is a positive influence on the macroprudential intermediation ratio on profitability. Macroprudential intermediation ratio can mediate third party funds to profitability. However, the macroprudential intermediation ratio cannot mediate non-performing loans on profitability.

PROTOTYPE MONITORING SUHU TEMPAT PENETASAN TELUR BEBEK Daniel Hutajulu; Hermanto Hermanto; Vivaldi Raditya Putra; Angga VB; Sri Husni Hidayati; Budi Tjahjono
Jurnal Teknologi dan Sistem Tertanam Vol 4, No 1 (2023): Vol 4 No 1, Februari 2023
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jtst.v4i1.2367

Peternak bebek masih menggunakan metode manual untuk menjaga suhu di tempat penetasan. Ada masalah dengan rutinitas ini, bahwa peternak harus menjaga suhu dan kelembaban di tempat penetasan, yang mengakibatkan kegagalan penetasan menjadi bebek. Telur bebek sangat sensitif terhadap perubahan suhu, yang dapat menyebabkan kegagalan penetasan telur. Oleh maka suhu optimum untuk telur bebek adalah suhu 36° s/d 38° C kelembaban 60 s/d 65% di tempat penetasan, suhu yang sesuai, dengan standar yang dibutuhkan oleh telur bebek. Di tempat penetasan telur bebek harus dipasang lampu 10 watt yang berfungsi sebagai tempat penetasan telur bebek. Arduino dapat bekerja dengan memberi tahu petani bahwa suhu telah menurun dan suhu lingkungan meningkat. Hal tersebut dapat meningkatkan standar keberhasilan penetasan telur bebek. Dengan menggunakan Internet Of Things merupakan Sensor Temprature DS18B20 yang dapat mengukur suhu dan kelembaban yang terjadi secara realtime. Buzzer akan menghasilkan respon yang sesuai dengan kondisi suhu yang terjadi dengan menghubungkan sebagai notifikasi bot-telegram ketika suhu dan kelembaban ruangan tidak optimal. Peneliti hanya menyiapkan baterai sumber tenaga cadangan untuk mengatisipasi jika terjadi pemadaman listrik

Pengaruh Modal Intelektual dan DPK Terhadap Manajemen Laba dengan ROA sebagai Variabel Intervening Hermanto Hermanto; Isdwi Yanti
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.46213

The purpose of this study is to determine the determinants of earnings management such as intellectual capital, third party funds mediated by Return on Assets (ROA). This study utilizes information taken from the financial reports of banks listed on the IDX by using a purposive sampling test method that meets the exploration steps. The research period is taken for 5 years with the amount of information used is 120 data from 24 banking sub-sector entities. The research method uses Partial Least Square (PLS) with secondary data types. The results of the study show that there is a partially positive influence of intellectual capital and third party funds on return on assets, there is a positive relationship between intellectual capital and earnings management, and there is no relationship between third party funds on earnings management, and there is a negative effect of return on assets on management. profit. Return on assets is able to mediate intellectual capital on earnings management and return on assets is not able to mediate the relationship of third party funds on earnings management.

Pengaruh Rasio Intermediasi Makroprudensial, Dan Ukuran Perusahaan Terhadap Return On Assets Dengan Manajemen Laba Sebagai Variabel Intervening Hermanto Hermanto; Nurhidayah Nurhidayah
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.4757

The purpose of this study is to see the effect of Macroprudential Intermediation Ratio (RIM), firm size on Return on Assets with earnings management as an intervention variable. The current study utilizes information taken from the financial statements of banks listed on the BEI using a purposive sampling test method that meets the exploratory steps. The researcher studied for a period of five years using a sample of 120 data from 24 banking sector entities. This study uses Partial Least Square (PLS) with secondary data types. From the results in this study partially negative effect of Macroprudential Intermediation Ratio (RIM) on Return On Assets, then firm size has a positive effect on Return On Assets, Macroprudential Intermediation Ratio (RIM) can have a negative influence on management earnings, firm size has a positive effect on earnings management and earnings management has a negative effect on Return On Assets. Earnings management is able to mediate the relationship between Macroprudential Intermediation Ratio (RIM) on Return On Assets and earnings management is not able to mediate firm size on Return On Assets.

FAKTOR â€“ FAKTOR RASIO KEUANGAN YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN NON PERFORMING LOAN SEBAGAI VARIABEL MODERASI yenny yenny; Hermanto Hermanto
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2023): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i2.1604

AbstrakBank memiliki kepentingan dalam menjaga stabilitas sistem keuangan guna memastikan optimalitas fungsi intermediasi dan layanan jasa keuangan lainnya dalam sistem keuangan, sehingga dapat berkontribusi pada pertumbuhan perekonomian nasional. Kajian ini bertujuan untuk menguji kaitan rasio keuangan dimediasi oleh non performing loan berdampak pada nilai perusahaan sektor bank konvensional yang terdaftar di BEI periode 2017-2022. Kajian ini memanfaatkan informasi dari laporan keuangan yang termuat di BEI, jenis data sekunder serta dilakukan dengan metode purposive sampling dalam pengamatan selama 6 tahun dan diperoleh sebanyak 54 data dari 9 entitas perbankan. Kajian ini diolah dengan analisis linear berganda dengan model Moderated Regression Analysis (MRA) dan dengan menggunakan aplikasi RStudio. Hasil kajian ini menunjukkan terdapat hubungan positif dan negatif diantara profitabilitas dan likuiditas dengan nilai perusahaan. Sedangkan, leverage tidak memiliki hubungan dengan nilai perusahaan. Non performing loan dapat menjadi mediasi antara profitabilitas dan likuiditas pada nilai perusahaan dan non performing loan tidak dapat menjadi mediasi leverage pada nilai perusahaan.Kata Kunci: Likuiditas, Leverage, Profitabilitas, dan Nilai PerusahaanAbstractThis study aims to provide the connection between financial ratios mediated by non-performing loans and their impact on the firm value of conventional banking sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2017-2022. This study utilizes information from financial reports available at the BEI, using secondary data and employing purposive sampling method with a 6-year observation period. A total of 54 data points were obtained from 9 banking entities involved in the study. This study was processed using multiple linear analysis using the Moderated Regression Analysis (MRA) model and using the RStudio application. The study reveals both positive and negative connection between profitability, liquidity, and firm value. However, no significant connection is found between leverage and firm value. Non-performing loans are found to mediate the connection between profitability, liquidity, and firm value. However, non-performing loans do not act as a mediator between leverage and firm value.Keywords: Liquidity, Leverage, Profitability and Company Value

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KOMITE AUDIT, DAN DEWAN DIREKSI TERHADAP LAPORAN KEBERLANJUTAN Widya Indriani; Hermanto Hermanto
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v10i2.2120

ABSTRAKLaporan keberlanjutan merupakan aspek krusial seorang investor akan menamamkan modalnya. Perusahaan yang terdaftar pada indeks SRI-KEHATI yang berfokus pada keberlanjutan lingkungan dan sosial, cenderung mendapatkan penilaian positif dari para stakeholders. Kajian ini memiliki tujuan mengetahui pengaruh antara profitabilitas, ukuran perusahaan, komite audit, dan dewan direksi dengan laporan keberlanjutan. Penelitian ini menggunakan populasi perusahaan yang konsisten terdaftar di indeks SRI-KEHATI pada BEI selama 2018 sampai 2023, informasi pada penelitian ini berasal dari annual report dan sustainability report. Purposive sampling sebagai teknik pengambilan sampel pada kajian ini dengan penggunaan data sekunder dengan total sebanyak 48 data dari 8 perusahaan yang terdaftar terus-menurus di indeks SRI-KEHATI selama tahun 2018 sampai 2023. Penelitian ini dianalisis menggunakan regresi linear berganda melalui aplikasi pengolahan data SPSS. Kajian ini menghasilkan ukuran perusahaan dapat mempengaruhi laporan keberlanjutan secara positif dan signifikan, profitabilitas dan dewan direksi berpengaruh negatif signifikan pada laporan keberlanjutan, serta komite audit tidak memiliki pengaruh terhadap laporan keberlanjutan. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Komite Audit, Dewan Direksi, Laporan Keberlanjutan.ABSTRACTSustainability reporting is a crucial aspect of an investor's investment. Companies listed on the SRI-KEHATI index, which focus on environmental and social sustainability, tend to get positive assessments from stakeholders. This study aims to determine the influence of profitability, company size, audit committee, and board of directors on sustainability reports. This study uses a population of companies that are consistently listed on the SRI-KEHATI index on the IDX from 2018 to 2023, information in this study comes from annual reports and sustainability reports. Purposive sampling as a sampling technique in this study with the use of secondary data with a total of 48 data from 8 companies that are continuously listed on the SRI-KEHATI index from 2018 to 2023. This study was analyzed using multiple linear regression through the SPSS data processing application. This study results that company size can positively and significantly affect sustainability reports, profitability and the board of directors have a significant negative effect on sustainability reports, and the audit committee has no effect on sustainability reports.Keywords: Profitability, Company Size, Audit Committee, Board of Directors, Sustainability Reports.

Co-Authors Adibuwono, Sigit Agustiningsih, Wulandari Angga VB Anita Anita Daniel Hutajulu Dede Saputra Effendi Tjahjadi Elisa Aryani Gebrina Riski Hanadi, Juliani Isdwi Yanti Menik Indrati Nurhidayah Nurhidayah Purwaningsih, Eny Rahmah Nabila Prabowo Ratna Sari Natalia Berutu Ratna Susiani Berutu Sri Husni Hidayati Tjahjono, Budi Vivaldi Raditya Putra Widya Indriani Yenny Yenny

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