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All Journal Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) YUME : Journal of Management Jurnal Ekonomi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Teknologi Dirkantara Indonesia EBID:Ekonomi Bisnis Digital El-Mujtama: Jurnal Pengabdian Masyarakat
Haq, Aqamal
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH AUDIT KNOWLEDGE, AUDIT EXPERIENCE, SELF-EFFICACY TERHADAP AUDIT JUDGEMENT: PERAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERATING Noviranza, Rahayu; Haq, Aqamal
EBID: Ekonomi Bisnis Digital Vol 2, No 1 (2024): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v2i1.233

Abstract

This study aims to examine the effect of Audit Knowledge, Audit Experience, Self-Efficacy on Audit Judgement with Job Complexity as an Moderating Variable. This type of research is quantitative research. The data used in this study is primary data. The population in this study are all auditors at Public Accounting Firms in the City of Jakarta and the sample of this study are auditors who had worked for more than one year and had carried out audit tasks. Data was obtained from 155 respondents. The analysis used is a multiple linear regression analysis method. The results of the analysis show that Audit Knowledge, Audit Experience, Self-efficacy have a positive effect on Audit Judgement. Job complexity weakens the influence between Audit Knowledge and Self-efficacy on Audit Judgement. However, Job Complexity strengthens the influence of Audit Experience on Audit Judgement.
PROFITABILITAS LEBIH BERPENGARUH DARIPADA KOMPLEKSITAS OPERASI PERUSAHAAN, PERGANTIAN AUDITOR, DAN AUDIT TENURE TERHADAP AUDIT DELAY Megasari, Kartini; Haq, Aqamal
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20674

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompleksitas operasi perusahaan, profitabilitas, pergantian auditor, audit tenure terhadap audit delay. Penelitian ini merupakan penelitain kuantitatif dengan menggunkan data sekunder dengan mengakses situs resmi BEI yaitu www.idx.co.id. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling method. Populasi penelitian ini adalah perusahaan manufaktur yang tercatat di BEI tahun 2019-2021. Hasil penelitian ini profitabilitas berpengaruh negative terhadap audit delay dan kompleksitas operasi perusahaan, pergantian auditor, dan audit tenure tidak perpengaruh terhadap audit delay.
PENGARUH REPUTASI KAP TERHADAP OPINI AUDIT GOING CONCERN PERUSAHAAN YANG TERDAFTAR DI BEI SEKTOR INFRASTRUKTUR 2020 - 2022 Muhammad, Fadil; Haq, Aqamal
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20679

Abstract

Fungsi penelitian mendapatkan bukti empiris tentang bagaimana variabel-variabel seperti waktu audit, reputasi KAP, dan ukuran perusahaan berdampak pada pendapat auditor yang bermasalah. Sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020 sampai 2022 adalah subjek penelitian. Purpose sampling adalah metode pengambilan sampel yang digunakan, dan metode analisisnya adalah regresi logistik. Semua ini dilakukan dengan menggunakan Statistical Package for Social Sciences (SPSS) versi 25. Hasil penelitian menunjukkan bahwa Opini Audit Going Concern tidak dipengaruhi oleh Audit Tenure dan Ukuran Perusahaan; namun, Reputasi KAP mempengaruhi Opini Audit Going Concern.
Pengaruh Profitabilitas, Likuiditas terhadap Price Book Value dengan Corporate Social Responsibility sebagai Pemoderasi Rahmawati, Nur Alfi; Haq, Aqamal; Oktaviani, Ayu Aulia
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7129

Abstract

Penelitian ini menginvestigasi pengaruh Profitabilitas dan Likuiditas terhadap Price Book Value (PBV), dengan Corporate Social Responsibility (CSR) sebagai faktor pemoderasi, fokus pada perusahaan Sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) dari Tahun 2019 hingga 2022. Penelitian ini bertujuan untuk memberikan gambaran tentang hubungan antara indikator kinerja keuangan sambil mempertimbangkan peran pemoderasi dari kegiatan CSR. Dengan mengetahui pentingnya pengaruh penerapan CSR terutama pada Perusahaan Sektor Consumer Non-Cyclicals diakibatkan dengan banyaknya respon negatif apabila penerapan CSR ini tidak dilakukan. Kegiatan CSR ini juga bisa digunakan sebagai suatu keunggulan bersaing perusahaan untuk dapat meningkatkan penjualan karena hal ini akan menarik para konsumen. Dengan menggunakan analisis kuantitatif, penelitian ini menguji data keuangan dan laporan CSR untuk mendapatkan wawasan. Hasil penelitian menunjukkan hubungan yang signifikan antara Profitabilitas, Likuiditas, dan PBV, menunjukkan pentingnya dalam menentukan valuasi pasar. Selain itu, praktik CSR terbukti memoderasi hubungan ini, menunjukkan pentingnya praktik bisnis yang etis dan berkelanjutan dalam membentuk persepsi investor. Temuan ini memberikan kontribusi bagi literatur keuangan dan CSR, serta memberikan implikasi bagi manajer dan pembuat kebijakan di industri Sektor Consumer Non-Cyclicals.
PENGARUH RELATED PARTY TRANSACTION, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN SALES GROWTH TERHADAP TAX AGGRESSIVENESS Adnan, Mochamad Rafly; Haq, Aqamal
Jurnal Ekonomi Trisakti Vol. 5 No. 1 (2025): April 2025
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.22321

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Related Party Transaction, Capital Intensity, Inventory Intensity, dan Sales Growth terhadap Tax Aggressiveness pada perusahaan sektor barang primer (Consumer Non-Cyclical) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan purposive sampling, dengan total 36 perusahaan selama tiga tahun penelitian, menghasilkan 108 data observasi. Analisis data menggunakan regresi berganda dengan model data panel, di mana random effect model dipilih sebagai model terbaik. Hasil penelitian menunjukkan bahwa Related Party Transaction berpengaruh negatif dan signifikan terhadap Tax Aggressiveness. Sementara itu, Capital Intensity dan Sales Growth memiliki pengaruh positif dan signifikan terhadap Tax Aggressiveness. Inventory Intensity pengaruh positif yang tidak signifikan terhadap Tax Aggressiveness.
Crafting a Business Model for Students at Sekolah Kewirausahaan Bina Amanah Cordova (SKBAC) in Tangerang, Banten Nurhaida, Dida; Patriyasa, Mona Adriana; Lutfi, Muhamad Yudhi; Haq, Aqamal
Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 11, No 2 (2025): June
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jpkm.93689

Abstract

Recognizing entrepreneurship as a key skill for the 21st century, educational programs are actively cultivating these abilities globally. Sekolah Kewirausahaan Bina Amanah Cordova (SKBAC) in Tangerang, Banten was established to address the challenges faced by graduates in the Pondok Jaticommunity. SKBAC aims to cultivate entrepreneurial skills among young individuals and small business owners. A community service initiative by Universitas Trisakti, utilizing Participatory Action Research, is employed to enhance both hard and soft skills, with the goal of bridging the gap between theoretical understanding and practical skills essential for entrepreneurial success. The training covers comprehensive business aspects such as initiating a business venture, market analysis, operational planning, business planning, marketing planning, and financial planning. The initiative has significantly increased participants’ knowledge. Participants’ feedback reveals a high success rate, with 95-100% agreement on the program’s effectiveness, showcasing its impact in delivering valuable insights and fostering confidence among participants, ultimately contributing to the development of a skilled and adaptable workforce, particularly in supporting economic growth.
PENGARUH CAPITAL INTENSITY DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Sari, Rahma; Haq, Aqamal
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23621

Abstract

Penelitian ini menggunakan profitabilitas sebagai variabel moderasi untuk menyelidiki interaksi antara intensitas modal dan leverage terhadap penghindaran pajak. Analisis regresi data panel yang dikombinasikan dengan strategi purposive sampling merupakan pendekatan analitis yang digunakan dalam studi ini. Total terdapat 144 sampel, yang mewakili perusahaan-perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia yang merilis laporan keuangan antara tahun 2021 dan 2024. Temuan studi menunjukkan bahwa intensitas modal berpengaruh positif terhadap penghindaran pajak, leverage tidak berpengaruh, dan profitabilitas tidak berpengaruh terhadap seberapa kuat atau lemah intensitas modal dan leverage memengaruhi penghindaran pajak.
Asimetri Informasi sebagai Pemoderasi Pengaruh Kekuatan Pasar dan Tekanan Keuangan terhadap Real Earnings Management Haq, Aqamal; Murwaningsari, Etty
Ekonomi Digital Vol. 4 No. 2 (2025): Oktober (In Progress)
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i2.177

Abstract

This study investigates the impact of financial distress, market power, and information asymmetry on real earnings management (REM) practices in consumer goods companies in Indonesia. The analysis is based on panel data comprising 184 firm-year observations from the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange during the 2022–2023 period. REM is measured using abnormal cash flow from operations (Abnormal CFO), which refers to deviations in cash flow from normal operating levels, based on the Roychowdhury (2006) model. Financial distress is assessed through the Altman Z-Score, market power is measured using the Herfindahl-Hirschman Index (HHI), and information asymmetry is proxied by the bid-ask spread. The study further explores the moderating role of information asymmetry in the relationship between financial distress, market power, and REM. Data analysis employs a panel data regression using the Random Effects Model, following classical assumption tests and the Breusch-Pagan Lagrange Multiplier (LM) Test. The results reveal that financial distress (Z-Score), information asymmetry (bid-ask spread), the interaction terms of information asymmetry with financial distress (AI_FINDIS) and market power (AI_MS), and firm size have significant effects on REM. In contrast, market power (HHI) and leverage do not exhibit statistically significant effects. These findings suggest that financially healthier firms tend to exhibit greater flexibility in engaging in REM, while information asymmetry serves as a key contextual factor that can either amplify or attenuate the influence of other variables on REM behavior. This study offers a novel contribution by developing the REM Index Plus, which integrates multiple dimensions of real activity manipulation to improve detection accuracy in REM measurement. The results reveal that financial distress (Z-Score), information asymmetry (bid-ask spread), the interaction terms of information asymmetry with financial distress (AI_FINDIS) and market power (AI_MS), and firm size have significant effects on REM. In contrast, market power (HHI) and leverage do not exhibit statistically significant effects. These findings suggest that financially healthier firms tend to exhibit greater flexibility in engaging in REM, while information asymmetry serves as a key contextual factor that can either amplify or attenuate the influence of other variables on REM behavior. This study contributes to the growing body of literature on earnings management in developing economies, particularly Indonesia, and offers practical implications for regulators, auditors, and investors to consider the presence of information asymmetry when evaluating earnings quality  
Pengaruh Inovasi Hijau dan Efisiensi Lingkungan terhadap Keunggulan Kompetitif Perusahaan Ningsi, Wanny Putri; Haq, Aqamal
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9519

Abstract

This study aims to examine the influence of green innovation and eco-efficiency on the competitive advantage of companies. The research sample was selected from companies operating in the energy, industrial, tobacco sub-sector, and nondurable household product industries that are listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. A purposive sampling technique was employed, resulting in 109 companies that met the criteria from a total of 327 observations. Data analysis was conducted using multiple linear regression to test the effect of the independent variables on the dependent variable.In this study, green innovation and eco-efficiency are treated as independent variables, measured using content analysis based on annual and sustainability reports. Meanwhile, competitive advantage serves as the dependent variable and is measured using the Return on Invested Capital (ROIC) ratio. The findings reveal that green innovation has a positive impact on a company's competitive advantage. Similarly, eco-efficiency also shows a favorable influence. These results suggest that implementing sustainable strategies such as green innovation and eco-efficiency plays a vital role in enhancing company competitiveness, especially amid growing industrial competition and increasing demands for environmental responsibility.
Pendampingan Pengembangan Wirausaha dalam Pemanfaatan Digital Marketing: Pelatihan Pembuatan Flyer produk dengan Menggunakan Canva Adawiyah, Wiwik Raobiatul; Tajib, Erny; Haq, Aqamal
Dirkantara Indonesia Vol. 2 No. 1: Maret-Agustus 2023
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v2i1.64

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy. The Government has a National Economic Recovery program to help MSME with financial service institutions, the community, non-governmental organizations, and educational institutions. The role of educational institutions is very important to provide assistance and training so that MSMEs can survive and develop. Educational Institute of Human Resources Bina Amanah Entrepreneurship responded to this situation by collaborating with the Faculty of Economics and Business Trisakti University to organize Digital Marketing training for MSMEs. They gave training how to use the Canva application to create digital marketing promotional materials such as posters, flyers, or brochures for MSMEs of stalls, tailors, culinary sellers, and others. Entrepreneurs are retirees, young people who have dropped out of college or out of work, and housewives. The training is carried out in the classroom with several instructors. Participants were very enthusiastic and actively asked questions and shared experiences. The Community Service Activities of FEB Trisakti University are in accordance with the material that has been programmed, namely: 'Training on Making Product Flyers Using Canva' and was carried out well on March 4, 2023. The training is expected to increase enthusiasm for building a business and utilizing digital marketing by using the Canva application, add experience, and strengthen friendship between members of Bina Amanah. In the long term, it is hoped that MSME people can increase cooperation, excel in overcoming competition and be able to build strong collaborations to improve their business performance.
Co-Authors Adawiyah, Wiwik Raobiatul Adnan, Mochamad Rafly Ayu Aulia Oktaviani Dida Nurhaida Ekawanto, Iwan Erny Tajib Etty Murwaningsari Megasari, Kartini Meydianti, Rosita Mona Adriana Patriyasa Muhammad Yudhi Lutfi Muhammad, Fadil Ningsi, Wanny Putri Noviranza, Rahayu Rahma Sari, Rahma Rahmawati, Nur Alfi Sri Susilowati Widianto, Andika