Articles
<![CDATA[PENGARUH CITRA MEREK DAN KUALITAS PRODUK TERHADAP MINAT BELI KONSUMEN PRODUK SMARTPHONE XIAOMI (STUDI KASUS DI JAKARTA BARAT) ]]>
<![CDATA[Hermanto Liu]]>
<![CDATA[ Business Management Journal Vol 15, No 1 (2019): Business Management Journal ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (830.891 KB)
|
DOI: 10.30813/bmj.v15i1.1560
<![CDATA[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.]]>
<![CDATA[The Influence of the Number of Board of Commissioners, Company Size, Risk Monitoring Committee, and Financial Performance on Earnings Management ]]>
<![CDATA[Hermanto]]>;
<![CDATA[Ratna Sari Natalia Berutu]]>
<![CDATA[ International Journal of Science and Society Vol 4 No 1 (2022): International Journal of Science and Society (IJSOC) ]]>
Publisher : <![CDATA[GoAcademica Research & Publishing ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (456.014 KB)
|
DOI: 10.54783/ijsoc.v4i1.416
<![CDATA[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.]]>
<![CDATA[Effect of Working Capital, Debt Policy and Firm Size on Firm Value with Profitability as an Intervening Variable ]]>
<![CDATA[Hermanto Hermanto]]>;
<![CDATA[Elisa Aryani]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (948.155 KB)
|
DOI: 10.35335/enrichment.v12i1.364
<![CDATA[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.]]>
<![CDATA[Model Triple Bottom Menuju Kinerja Keuangan ]]>
<![CDATA[Hermanto Hermanto]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jab.v7i2.5648
<![CDATA[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.]]>
<![CDATA[Pengaruh Dana Pihak Ketiga Dan Non Performing Loan Terhadap Profitabilitas Perbankan Dengan Rasio Intermediasi Makroprudensial Sebagai Variabel Intervening ]]>
<![CDATA[Hermanto Hermanto]]>;
<![CDATA[Anita Anita]]>
<![CDATA[ JEMAP Vol 5, No 2: Oktober 2022 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata, Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24167/jemap.v5i2.4758
<![CDATA[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.]]>
<![CDATA[PROTOTYPE MONITORING SUHU TEMPAT PENETASAN TELUR BEBEK ]]>
<![CDATA[Daniel Hutajulu]]>;
<![CDATA[Hermanto Hermanto]]>;
<![CDATA[Vivaldi Raditya Putra]]>;
<![CDATA[Angga VB]]>;
<![CDATA[Sri Husni Hidayati]]>;
<![CDATA[Budi Tjahjono]]>
<![CDATA[ Jurnal Teknologi dan Sistem Tertanam Vol 4, No 1 (2023): Vol 4 No 1, Februari 2023 ]]>
Publisher : <![CDATA[Universitas Teknokrat Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33365/jtst.v4i1.2367
<![CDATA[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]]>
<![CDATA[Pengaruh Modal Intelektual dan DPK Terhadap Manajemen Laba dengan ROA sebagai Variabel Intervening ]]>
<![CDATA[Hermanto Hermanto]]>;
<![CDATA[Isdwi Yanti]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jrak.v11i1.46213
<![CDATA[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.]]>
<![CDATA[Pengaruh Tax Avoidance, Leverage dan Persediaan terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderating ]]>
<![CDATA[Hermanto]]>;
<![CDATA[Nurriyah]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37034/infeb.v5i2.563
<![CDATA[The purpose of this study was to examine the effect of Tax Avoidance, Leverage and Inventory on Audit Report Lag with Firm Size as a moderating variable. The information presented in this scientific paper consists of all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 in the form of 12 companies and reduced after testing several criteria to 10 companies and a total of 50 companies studied according to the research criteria. The results of this study are: tax avoidance does not affect audit report lag positively, leverage affects audit report lag positively, Inventory Turnover does not affect audit report lag negatively, tax avoidance does not moderate company size on audit report lag positively, leverage moderates firm size on audit report lag negatively, inventory turnover does not moderate firm size on audit report lag positively. The technique for determining the sample for this study was non-probability sampling, using purposive sampling.]]>
<![CDATA[Pengaruh Biaya Agensi, Intensitas Modal, Kebijakan Hutang Terhadap Konservatisme Akuntansi, Profitabilitas Sebagai Variabel Moderating ]]>
<![CDATA[Hermanto Hermanto]]>;
<![CDATA[Novia Asih Rizki]]>
<![CDATA[ Syntax Literate Jurnal Ilmiah Indonesia ]]>
Publisher : <![CDATA[Syntax Corporation ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1508.384 KB)
|
DOI: 10.36418/syntax-literate.v7i10.9887
<![CDATA[Tujuan dari penelitian ini adalah untuk mengidentifikasi hubungan antara Biaya Agensi, Intensitas Modal, dan Kebijakan Hutang terhadap Konservatisme Akuntansi dengan Profitabilitas sebagai variabel moderasi. Untuk memenuhi kriteria penelitian digunakan metode purposive sampling test untuk mengekstrak data dari laporan keuangan tahunan perusahaan industri yang terdaftar di Bursa Efek Indonesia (BEI). Total sampel 159 data dari 53 bisnis terkait manufaktur digunakan dalam penyelidikan tiga tahun yaitu 2019-2021. Temuan penelitian ini menunjukkan bahwa biaya agensi memiliki dampak negatif terhadap konservatisme akuntansi dan intensitas modal memiliki dampak positif terhadap konservatisme akuntansi serta Leverage memiliki dampak negatif signifikan terhadap konservatisme akuntansi. Profitabilitas tidak mampu memoderasi biaya agensi dan intensitas modal terhadap konservatisme akuntansi. Sedangkan profitabilitas mampu memoderasi leverage terhadap konservatisme akuntansi karena apabila perusahaan mempunyai profitabilitas yang tinggi menurut manajemen perusahaan tersebut dapat melunasi hutangnya dan akan condong menerapkan prinsip konservatisme akuntansi.]]>
<![CDATA[Pengaruh Rasio Intermediasi Makroprudensial, dan Ukuran Perusahaan Terhadap Return on Assets Dengan Manajemen Laba Sebagai Variabel Intervening ]]>
<![CDATA[Hermanto Hermanto]]>;
<![CDATA[Nurhidayah Nurhidayah]]>
<![CDATA[ Syntax Literate Jurnal Ilmiah Indonesia ]]>
Publisher : <![CDATA[Syntax Corporation ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (409.709 KB)
|
DOI: 10.36418/syntax-literate.v7i12.11407
<![CDATA[Tujuan kajian ini untuk melihat pengaruh dari Rasio Intermediasi Makroprudensial, ukuran perusahaan pada Return on Asset pada manajemen laba sebagai variabel intervening. Kajian saat ini memanfaatkan informasi yang diambil dari financial report perbankan yang tercatat di BEI dengan metode pengujian purposive sampling yang memenuhi langkah-langkah eksplorasi. Peneliti mengkaji dengan jangka waktu selama lima tahun menggunakan sampel sebanyak 120 data dari 24 entitas sektor perbankan. Kajian ini menggunakan Partial Least Square (PLS) dengan tipe data sekunder. Dari hasil pada penelitian ini memperlihatkan pengaruh negatif secara parsial Rasio Intermediasi Makroprudensial pada Return On Assets, kemudian ukuran perusahaan memiliki pengaruh positif pada Return On Assets. Rasio Intermediasi Makroprudensial dapat mempunyai pengaruh yang negatif pada manajemen laba, ukuran perusahaan mempunyai pengaruh yang positif pada manajemen laba serta manajemen laba mempunyai pengaruh negatif pada Return On Assets. Manajemen laba mampu memediasi hubungan Rasio Intermediasi Makroprudensial pada Return On Assets dan manajemen laba tidak mampu memediasi ukuran perusahaan pada Return On Assets. Pada kajian ini menemukan bahwa dengan adanya kebijakan Rasio Intermediasi Makroprudensial yang telah ditetapkan dapat mempersempit ruang gerak internal perusahaan untuk melakukan kecurangan-kecurangan yang biasa dikenal dengan istilah manajemen laba dengan Return On Assets dan ukuran perusahaan dapat dijadikan acuan untuk mengetahui laporan keuangan pada sektor perbankan.]]>
