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All Journal Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Journal of Economic, Bussines and Accounting (COSTING) YUME : Journal of Management Jurnal Ekonomi Trisakti Ekonomi Digital Dirkantara Indonesia EBID:Ekonomi Bisnis Digital El-Mujtama: Jurnal Pengabdian Masyarakat
Haq, Aqamal
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences

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Pembuatan Laporan Keuangan Sederhana Berbasis Android dan Cloud untuk Peningkatan Literasi Keuangan UMKM Haq, Aqamal; Iwan Ekawanto; Sri Susilowati
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

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Abstract

This community service program aimed to improve the financial literacy of MSMEs in West Jakarta through training on preparing simple financial reports using Android-based applications and Cloud technology. The program involved 30 MSMEs under the West Jakarta Chamber of Commerce, representing trade, culinary, and service sectors. The training method combined lectures, hands-on practice with Android accounting applications, and the use of Cloud platforms for financial data management. Evaluation was conducted using pre-tests and post-tests. The results showed significant improvement: understanding of the importance of financial reports increased from 30% to 85%, the use of Android applications for recording transactions rose from 10% to 90%, and familiarity with Cloud technology grew from 20% to 75%. More than 85% of participants also expressed confidence in preparing financial reports to support access to external financing. This program highlights the importance of digital technology adoption for MSMEs as a step toward professional and competitive financial management.
PENGARUH DIVERSITAS DIREKSI, PROFITABILITAS TERHADAP AGRESIVITAS PAJAK Widianto, Andika; Haq, Aqamal
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17238

Abstract

Tujuan utama penelitian ini didasarkan pada keinginan penulis untuk mengetahui keragaman gender di dewan, kesenjangan usia di dewan, dan profitabilitas terhadap perencanaan pajak agresif suatu perusahaan. Dalam penelitian ini, perusahaan energi periode 2017-2021 yang tidak mengalami kerugian pada Bursa Efek Indonesia dipilih karena sudah masuk ke level multinasional. Data yang dipakai merupakan data sekunder, dimana informasi diperoleh dari laman resmi web idx. Laman perusahaan dan laman web investing dengan memilih metode purposive sampling sebagai metode sampling dan survei analisis regresi berganda. Hasil dalam penelitian ini menunjukkan bahwasanya diversitas usia dewan direksi berpengaruh negatif terhadap agresivitas pajak dan profitabilitas berpengaruh positif terhadap agresivitas pajak. Diversitas gender dewan direksi terbukti tidak berpengaruh signifikan terhadap agresivitas pajak.
THE INFLUENCE OF FINANCIAL DISTRESS, LEVERAGE, AND FIRM SIZE ON STOCK RETURNS IN THE INFRASTRUCTURE INDUSTRY SECTOR ON THE INDONESIA STOCK EXCHANGE Nugroho, Widhi Prasetyo; Haq, Aqamal
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nyh6qx51

Abstract

This study aims to examine the extent of the influence of financial distress, leverage, and firm size on stock returns of companies in the infrastructure industry sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs an explanatory quantitative approach with panel data regression analysis using the Pooled Least Squares (PLS) method. From a total population of 69 companies, 30 companies were selected as the sample using purposive sampling, resulting in 150 observations. Financial distress factors were measured using the Altman Emerging Market Scoring (EMS) approach, leverage was measured by the Debt to Equity Ratio (DER), and firm size was determined by total assets. The results indicate that, partially, only the OPTA variable has a positive and significant effect on stock returns. Meanwhile, WCTA, RETA, BVTL, DER, and firm size do not have a significant effect. Simultaneous testing shows that financial distress, leverage, and firm size collectively have a significant effect on stock returns with a significance level of 0.001. The coefficient of determination (R²) explains only 15% of the variation in stock returns in the infrastructure industry sector, while the remaining 85% is influenced by factors outside the research model.
Co-Authors Adawiyah, Wiwik Raobiatul Adnan, Mochamad Rafly Ayu Aulia Oktaviani Dida Nurhaida Ekawanto, Iwan Erny Tajib Etty Murwaningsari Megasari, Kartini Mona Adriana Patriyasa Muhammad Yudhi Lutfi Muhammad, Fadil Ningsi, Wanny Putri Noviranza, Rahayu Nugroho, Widhi Prasetyo Rahma Sari, Rahma Rahmawati, Nur Alfi Sri Susilowati Widianto, Andika