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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Golden Ratio of Auditing Research Indonesian Research Journal on Education
Diarsyad, Muhammad Ichsan
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Religion Arts Humanities Chemistry Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Model Mediasi Makroekonomi: Peran Kredit Masyarakat terhadap Jumlah Uang Beredar di Indonesia Haga, Ronni; Muliyani, Agustina; Christian, Iwan; Pambelum, Yohanes Joni; Diarsyad, Muhammad Ichsan; Prakoso, Rian Sidiq
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24736

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengkaji pengaruh BI Rate, Produk Domestik Regional Bruto (PDRB), inflasi, dan realisasi investasi terhadap jumlah uang beredar (M1) di Indonesia, dengan kredit masyarakat sebagai variabel mediasi dalam model hubungan makroekonomi.Metode Penelitian: Metode yang digunakan adalah pendekatan kuantitatif dengan teknik Partial Least Squares Structural Equation Modeling (PLS-SEM) versi 4.0. Data yang dianalisis berupa time series triwulanan periode 2015–2023, dengan total 36 observasi.Originalitas/Novelty: Kebaruan dari penelitian ini terletak pada penggunaan kredit masyarakat sebagai variabel mediasi dalam model struktural hubungan antara indikator makroekonomi dan jumlah uang beredar di Indonesia. Penelitian ini juga mengintegrasikan pengujian pengaruh langsung dan tidak langsung secara simultan.Hasil Penelitian: Kredit masyarakat terbukti berpengaruh langsung dan signifikan terhadap jumlah uang beredar. PDRB dan realisasi investasi tidak berpengaruh langsung, namun menunjukkan pengaruh tidak langsung yang signifikan melalui kredit. BI Rate hanya berpengaruh langsung, inflasi tidak signifikan.Implikasi: Hasil penelitian menekankan pentingnya penguatan sistem kredit yang responsif dan inklusif agar transmisi kebijakan moneter dapat efektif dalam mendorong likuiditas dan mendukung pertumbuhan ekonomi nasional. Research Objective: This study aims to examine the influence of the BI Rate, Gross Regional Domestic Product (GRDP), inflation, and investment realization on the money supply (M1) in Indonesia, with household credit as a mediating variable within the macroeconomic relationship model.Research Method: The method used is a quantitative approach employing Partial Least Squares Structural Equation Modeling (PLS-SEM) version 4.0. The data analyzed consists of quarterly time series from 2015 to 2023, totaling 36 observations.Originality/Novelty: The novelty of this research lies in the use of household credit as a mediating variable in the structural model linking macroeconomic indicators to the money supply in Indonesia. This study also integrates simultaneous testing of both direct and InDirect Effects.Research Findings: Household credit has a direct and significant effect on the money supply. GRDP and investment realization do not have a Direct Effect but show significant InDirect Effects through credit. The BI Rate has a Direct Effect only, while inflation is found to be statistically insignificant.Implications: The findings highlight the importance of strengthening a responsive and inclusive credit system to ensure that monetary policy transmission is effective in enhancing liquidity and supporting national economic growth.
Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Kompleksitas Tugas, dan Ketidakpastian Lingkungan terhadap Kesenjangan Anggaran: Studi pada Aparatur Dinas dan Badan di Lingkungan Pemerintah Kabupaten Katingan Diarsyad, Muhammad Ichsan; Rahmiati, Rahmiati; Christmas, Andreas F.; Maulida, Nor
Indonesian Research Journal on Education Vol. 4 No. 2 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i2.945

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana penerapan partisipasi anggaran, komitmen organisasi, kompleksitas tugas, dan ketidakpastian lingkungan berdampak pada kesenjangan anggaran (studi pada aparatur dinas dan badan di lingkungan pemerintah Kabupaten Katingan). Penelitian ini dirancang dengan pendekatan kuantitatif dan menggunakan teknik analisis SPSS. Jumlah responden adalah 100. Hasil pengujian menunjukkan bahwa penerapan pengaruh partisipasi anggaran dan kompleksitas tugas tidak berpengaruh terhadap terjadinya kesenjangan anggaran, sedangkan komitmen organisasi dan ketidakpastian lingkungan berpengaruh terhadap terjadinya kesenjangan anggaran. Variabel tambahan mungkin diperlukan untuk penelitian selanjutnya.
DETERMINAN AGRESIVITAS PAJAK : PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN DI INDONESIA Fransiska, Christina; Diarsyad, Muhammad Ichsan
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the financial factors that influence Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable in Manufacturing Companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The research method used in this research is quantitative and uses secondary data collection techniques in the form of financial reports and Corporate Social Responsibility Disclosure reports. The sample in this study was selected using a purposive sampling method and there were 12 companies that met the sample criteria. The results of the research show that Capital Intensity has a significant effect on Tax Aggressiveness, while Company Size and Leverage have no effect on Tax Aggressiveness. The results of the moderation analysis show that Corporate Social Responsibility is able to strengthen Capital Intensity and Leverage on Tax Aggressiveness, while the influence of Company Size on Tax Aggressiveness cannot be moderated by Corporate Social Responsibility. This research contributes to companies in Indonesia as a consideration for management in carrying out Corporate Social Responsibility and its relationship with the influence of financial factors on corporate tax aggressiveness.
Financial Distress: The Impact of the US-China Trade War on German Automotive Companies Tambung, Nina Titirai; Husnatarina, Fitria; Diarsyad, Muhammad Ichsan; Mentari, Theresia
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2101

Abstract

One indicator of financial distress is a decline in corporate financial performance, which can threaten the continuity of business operations. This issue is particularly critical for the German automotive industry, especially under external pressures such as the trade war between the US and China, which has caused reduced export demand, disruptions in the supply chain, and increased production costs. These challenges necessitate that companies strengthen corporate governance and utilize their resources efficiently to preserve financial stability. By incorporating firm size as a moderating variable, this study investigates the effect of corporate governance which encompasses the Board of Commissioners, Board of Directors, and Audit Committee on financial distress among German automakers listed on the DAX Automobile Index during 2018-2023. A total of 10 automotive companies were chosen as the research sample through purposive sampling and analyzed using EViews 12. The findings reveal that the Board of Directors has a significant negative effect on financial distress, while the Audit Committee and Board of Commissioners show no significant impact. Firm Size moderates the effect of the Board of Directors on financial distress, but it does not moderate the influence of the Board of Commissioners or the Audit Committee. Overall, the results highlight that the role of the Board of Directors is a key factor in preventing financial distress, particularly for automotive companies operating amid the US-China trade war. The results of this study can also be considered by management and regulators in strengthening corporate governance mechanisms to maintain financial stability.
Co-Authors Christian, Iwan Christmas, Andreas F. Fransiska, Christina Husnatarina, Fitria Maulida, Nor Mentari, Theresia Muliyani, Agustina Rahmiati Rahmiati Rian Sidiq Prakosos Ronni Haga Tambung, Nina Titirai Yohanes Joni Pambelum