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All Journal Dinasti International Journal of Digital Business Management Al-Buhuts (e-journal) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Celebes Journal of Community Services International Journal of Economics, Business and Innovation Research Atestasi : Jurnal Ilmiah Akuntansi
Bandang, Agus
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pemberdayaan Masyarakat Melalui Literasi Keuangan di Kabupaten Bantaeng Anwar, Anas Iswanto; Bandang, Agus; Nagu, Nadhirah; Mustari, Bakhtiar
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

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Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas literasi keuangan bagi kelompok ibu rumah tangga nelayan di Kelurahan Bontosunggu, Kecamatan Bisappu, Kabupaten Bantaeng. Permasalahan yang diidentifikasi mencakup rendahnya pemahaman terkait pengelolaan keuangan rumah tangga, tingginya perilaku konsumtif, serta minimnya akses dan pemanfaatan layanan lembaga keuangan formal. Kegiatan dilaksanakan dengan pendekatan partisipatif melalui metode ceramah, diskusi, simulasi, dan pendampingan langsung, yang dirancang secara kontekstual sesuai dengan latar belakang sosial dan budaya peserta. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan peserta, yang ditunjukkan melalui kemampuan menyusun anggaran sederhana serta munculnya kesadaran akan pentingnya perencanaan keuangan keluarga. Selain itu, kegiatan ini turut memfasilitasi terbentuknya inisiatif kolektif berupa kelompok menabung bersama. Temuan ini menegaskan bahwa pendekatan edukatif berbasis komunitas yang adaptif terhadap kondisi lokal efektif dalam mendorong perubahan perilaku keuangan yang lebih bijak dan berkelanjutan di masyarakat pesisir
Pengaruh Profitabilitas, Thin Capitalization, Sales Growth dan Kepemilikan Institusional terhadap Tax Avoidance Bandang, Agus; Tristan Sarodjie, Kenzy Noel; Haerial, Haerial; Mahfiza, Mahfiza
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5715

Abstract

This research aims to examine the effect of profitability, thin capitalization, sales growth, and institutional ownership on tax avoidance, both partially and simultaneously, with the research subject being property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. This study uses a quantitative method with secondary data sources. Thedata analysis techniqueused is multiple linear regression using SPSS Version 26. The population subject consists of 61 companies, with a sample of 11 companies. The results of the study indicate that, partially, profitability has a positive but not significant effect on tax avoidance. Thin capitalization has a positive and significant effect on tax avoidance. Sales growth has a negative and significant effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance. Meanwhile, simultaneously, profitability, thin capitalization, sales growth, and institutional ownership have a positive and significant effect on tax avoidance.
The Effect of Current Ratio, Return on Assets, Debt to Asset Ratio, and Earnings per Share on Stock Prices Prabowo, Odi; Thalita Sada Abbas, Aulia; Evrilyan, Dwi; Nurwakia, Nurwakia; Hamid Habbe, Abdul; Bandang, Agus
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2652

Abstract

This study examines the effect of the Current Ratio, Return on Assets, Debt to Asset Ratio, and Earnings per Share on stock prices of technology sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed, with samples selected using purposive sampling, and data were analyzed through multiple linear regression. The results indicate that the Current Ratio does not have a significant effect on stock prices, and Return on Assets also shows no significant influence. In contrast, the Debt to Asset Ratio has a negative and significant effect on stock prices, while Earnings per Share has a positive and significant effect. These findings suggest that investors in the technology sector place greater emphasis on leverage risk and earnings performance than on short-term liquidity and profitability measures.
Pengaruh Social Media Influencer, Persepsi Risiko, dan Ekspektasi Return terhadap Keputusan Investasi A. Ahsan Amir; Bandang, Agus; Ulman Idris, Muhammad Istiyansyah
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 17 NOMOR 2 JULI 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v17i2.32686

Abstract

This study examines and analyze the influence of social media, perceived risk, and expected return on investment decisions in the capital market. The independent variables in this study are social media influencers, risk perceptions, and return expectations, while the dependent variable is investment decisions. This study used a survey method by delivering questionnaires to investors in Makassar City. The sample was determined using the Slovin formula,sampling used a purposive sampling technique, and then data were compiled to be analyzed using multiple linear regression. The number of samples in this study was 100 respondents from the entire population. The regression test results showed that social media influencers and return expectations affect investment decisions in the capital market. At the same time, risk perception does not affect investment decisions in the capital market. Test result together reveal that social media influencer, risk perception and expected return accordingly influencer investment decision in the capital market.
Pengaruh Kompetensi dan Independensi Account Representative terhadap Pengamanan Penerimaan Pajak Zulfitri Handayani; Bandang, Agus; HS, Rahmawati
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 17 NOMOR 2 JULI 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v17i2.32803

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompetensi dan independensi Account Representative terhadap pengamanan penerimaan pajak pada KPP Pratama Makassar Utara dan KPP Pratama Makassar Selatan. Data yang digunakan adalah data primer yang diperoleh dari hasil jawaban kuesioner. Sampel penelitian ditentukan dengan metode non-probability sampling. Penelitian ini menggunakan pendekatan kuantitatif kausal komparatif. Temuan penelitian menyatakan bahwa variabel kompetensi berpengaruh terhadap pengamanan penerimaan pajak dan independensi tidak berpengaruh. Kompetensi dan independensi Account Representative secara bersama-sama berpengaruh terhadap pengamanan penerimaan pajak.
Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Reaksi Pasar: Peran Moderasi Volatilitas Harga Saham pada Perusahaan Transportasi dan Logistik Indonesia Putra, Ryan Wiranata; Nurdianti, Sitti Febri; Nuralam, Nuralam; Habbe, Abdul Hamid; Bandang, Agus
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2021

Abstract

Tujuan: Penelitian ini bertujuan menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap reaksi pasar dengan volatilitas harga saham sebagai variabel moderasi pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI). Desain Penelitian dan Metodologi: Pendekatan yang digunakan adalah kuantitatif eksplanatori dengan desain kausal komparatif. Sampel penelitian dipilih secara purposive sampling dari perusahaan transportasi dan logistik periode 2019–2023. Data sekunder diperoleh dari laporan tahunan, laporan keberlanjutan, dan basis data keuangan seperti Refinitiv dan Yahoo Finance. Pengungkapan ESG diukur melalui content analysis berdasarkan pedoman GRI, sedangkan reaksi pasar diukur menggunakan abnormal return. Analisis data dilakukan dengan regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa pengungkapan ESG berpengaruh signifikan terhadap reaksi pasar dengan nilai koefisien determinasi (R²) sebesar 0,767. Secara parsial, aspek environmental dan governance berpengaruh positif signifikan terhadap reaksi pasar, sedangkan aspek social berpengaruh negatif signifikan. Volatilitas harga saham berpengaruh negatif terhadap reaksi pasar dan terbukti memperlemah hubungan antara ESG dan reaksi pasar. Hal ini menandakan bahwa praktik lingkungan dan tata kelola yang baik diapresiasi pasar, sementara aktivitas sosial belum dianggap memberikan nilai ekonomi langsung bagi investor. Implikasi: Penelitian ini menegaskan pentingnya pengungkapan ESG yang konsisten dan transparan dalam membangun kepercayaan investor serta memperkuat reputasi perusahaan. Bagi regulator, hasil ini mendukung penguatan kebijakan pelaporan keberlanjutan, sedangkan bagi manajemen, menjadi dasar strategis dalam meningkatkan nilai perusahaan melalui praktik lingkungan dan tata kelola yang baik.
Analysis of Investor Reactions to the Launch of Super Holding Danantara: Event Study on Shares of Danantara Member State-Owned Enterprises Fadila, Nuriya; Kusniawati, Kusniawati; Sarah, Sriwahyuni; Habbe, Abdul Hamid; Bandang, Agus
Dinasti International Journal of Digital Business Management Vol. 7 No. 1 (2025): Dinasti International Journal of Digital Business Management (December 2025 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i1.6054

Abstract

This study analyzes the capital market reaction to the announcement of the formation of the Danantara Investment Management Agency (BPI) on February 24, 2025. Using an event study method with an 11-day observation window (t-5 to t+5) on the shares of 11 Danantara-member state-owned enterprises (SOEs), the study found a negative market response. This was evidenced by a consistent decline in Cumulative Average Abnormal Return (CAAR) to -5.63%, indicating short-term wealth destruction. Although a paired sample t-test showed no significant difference between abnormal returns before and after the event, the persistent downward price trend indicates pre-announcement information leakage and high investor skepticism regarding the governance risks of the new SOE structure
Co-Authors A. Ahsan Amir Abdul Hamid Habbe, Abdul Hamid Anwar, Anas Iswanto Evrilyan, Dwi Fadila, Nuriya Haerial, Haerial Hamid Habbe, Abdul HS, Rahmawati Kusniawati, Kusniawati Mahfiza Mahfiza, Mahfiza Mustari, Bakhtiar Nagu, Nadhirah Nuralam Syamsuddin Nurdianti, Sitti Febri Nurwakia, Nurwakia Prabowo, Odi Putra, Ryan Wiranata Sarah, Sriwahyuni Thalita Sada Abbas, Aulia Tristan Sarodjie, Kenzy Noel Ulman Idris, Muhammad Istiyansyah Zulfitri Handayani