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Pengaruh Manajemen Asset Dan Ukuran Perusahaan Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Sub Sektor Pariwisata, Hotel Dan Restoran Yang Terdaftar Di Bei Tahun 2019-2022) Ika Sari -; Muhammad Hadnan
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.1547

Abstract

Prestasi yang dicapai perusahaan serta kondisi keuangan yang tergambar dalam laporan keuangan menunjukkan kinerja keuangan dari perusahaan. Kinerja keuangan menjadi tolak ukur jangka panjang bagi perusahaan dalam keberlangsungan bisnisnya. Tujuan dari penelitian ini adalah untuk menguji pengaruh manajemen asset dan ukuran perusahaan terhadap kinerja keuangan Penelitian dilakukan pada perusahaan subsector pariwisata, hotel dan restoran yang terdaftar di BEI tahun 2019 – 2022. Metode pengambilan menggunakan Teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa manajemen asset berpengaruh terhadap kinerja keuangan dan ukuran perusahaan berpengaruh terhadap kinerja keuangan.
Developing the Potential of Islamic Boarding Schools Through RAS Method Fish Farming Alfia, Yulis Diana; Setiyawati, Hari; Suharmadi, Suharmadi; Widyanto, Muhammad Laras; Hadnan, Muhamad; Choiriah, Siti; Pratiwi, Riri; Surjandari, Dwi Asih; Marlina, Rini; Mubarakah, Septyana; Utami, Siska Widia; Rahayu, Puji; Suroso, Edy
Indonesian Journal of Cultural and Community Development Vol 16 No 1 (2025): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i1.1050

Abstract

Islamic boarding schools have great potential which requires support for its development. The purpose of this community service program is to provide counseling, training and practice of fish farming for teachers, management, and students of class XII SMA-IT Riyadhussholihiin. This program uses the Asset-Based Community Development (ABCD) approach to explore the potential to meet the requirements of the institution more optimally, independently, and sustainably through the entrepreneurial development of fish farming using RAS (Recirculating Aquaculture System) method. Potentiality exploration (strengths/assets/capital), opportunities, and aspirations is carried out, so that appropriate results can be achieved. The potential resources identified are intangible, such as systems, cohesion, experience, and quality of human resources; and tangible such as land, human resources, and nature. These potential assets form the basis for program development. The results of the program are explained using Actor Theory. Based on the theory, the program can encourage the improvisation of the institution as an actor, increasing the use of existing resources, through the provision of self-food supply. The sustainability of the program is expected to be achieved through entrepreneurial life-skill education for all potential human resources, fish farming can also be increased in production to be marketed. Highligts: Community Empowerment: The program focuses on empowering teachers, management, and students through fish farming practices. ABCD Approach: The Asset-Based Community Development method explores strengths, resources, and aspirations for sustainable development. Entrepreneurial Life-Skills: The initiative promotes self-sustainability by educating participants on entrepreneurial fish farming. Keywords: Islamic boarding school, fish farming, entrepreneurship, asset-based community development, actor theory
THE EFFECT OF SALES GROWTH, PROFITABILITY, AND LEVERAGE ON TAX AVOIDANCE (EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX 2020-2023) Syaifudin, Imam; Hadnan, Muhammad
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.4126

Abstract

This study aims to examine the effect of sales growth, profitability, and leverage on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange during 2020–2023. The research applies a causal quantitative approach with purposive sampling, resulting in 26 companies as the sample. Data were analyzed using multiple linear regression. The findings reveal that sales growth and leverage have no significant effect on tax avoidance, while profitability has a significant positive effect. These results provide insights for company management and tax regulators in formulating strategies to minimize tax avoidance practices.
THE EFFECT OF GOOD CORPORATE GOVERNANCE (GCG) IMPLEMENTATION ON EARNINGS QUALITY AND ITS IMPACT ON CORPORATE SUSTAINABILITY (AN EMPIRICAL STUDY OF INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2019–2022) Hadnan, Muhamad
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5297

Abstract

This study was prompted by phenomena observed at PT. Waskita Karya (Persero) Tbk and PT Wijaya Karya (Persero) Tbk. The study aims to examine the effect of implementing good corporate governance mechanisms on earnings quality and its impact on corporate sustainability. The population consists of infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2022. The data used is secondary data, with a sampling technique employing purposive sampling; 27 samples were obtained from 65 sample criteria. The analysis in this study uses a panel data regression model with the assistance of the EViews 10 program. The results of the study indicate that institutional ownership, managerial ownership, independent directors, audit committees, and auditor quality do not have a significant effect on earnings quality. The results of this study also indicate that institutional ownership, managerial ownership, and independent directors have a significant effect on earnings quality, whereas audit committees, auditor quality, and earnings quality do not have a significant effect on firm sustainability. Earnings quality was also found not to be a mediating variable between institutional ownership, managerial ownership, independent directors, audit committees, and auditor quality on corporate sustainability.