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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Studia Economica: Jurnal Ekonomi Islam Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi International Conference of ASEAN Prespective and Policy (ICAP) Enrichment : Journal of Management Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies International Journal of Applied Finance and Business Studies Balance : Jurnal Akuntansi dan Manajemen Jurnal SALMAN : Sosial dan Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah Mumtaz : Jurnal Ekonomi dan Bisnis Islam Digital Business Tren Bisnis Masa Depan International Journal of Economic, Technology and Social Sciences (Injects)

Ammy, Baihaqi

Faculty Of Economics And Business, Universitas Muhammadiyah Sumatera Utara

Author-ID : 939434

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama (BBN) Kendaraan Bermotor, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan sebagai Variabel Moderating Baihaqi Ammy
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1257

The purpose of this study was to determine the effect of the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Name Duties and the Quality of Tax Services on the Compliance of Motor Vehicle Taxpayers with Tax Socialization as a Moderating Variable at UPT. Samsat Medan Utara. The research approach used in this study is associative. The sampling technique used is incidental sampling. Data was collected by distributing questionnaires to motorized vehicle taxpayers registered with the UPT. North Medan Samsat. The data analysis technique used in this study is the classical assumption test, multiple linear regression, t-test, f test, coefficient of determination, and moderating regression analysis using the IBM SPSS Version 26.0 program. The results of this study indicate that partially Bleaching Motor Vehicle Taxes has an effect on compliance with motorized vehicle taxpayers, Exemption of Transfer of Names for Motorized Vehicles has an effect on compliance with motorized vehicle taxpayers and the Quality of Tax Services does not affect compliance with motorized vehicle taxpayers. Simultaneously the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Ownership of Motor Vehicles, and the Quality of Tax Services have a significant effect on the compliance of motorized vehicle taxpayers. Motor Vehicle Taxpayer Compliance. Socialization of Taxation as a moderating variable is not able to moderate the relationship between Tax Service Quality and Motor Vehicle Taxpayer Compliance UPT. Samsat Medan Utara.

Effect of Financial Literacy and Quality of Accounting Information on Investment Interest with Cryptocurrency as a Variable Intervening Baihaqi Ammy
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

This study is a research conducted to determine the effect of financial literacy and quality of accounting information on investment interest mediated by cryptocurrencies in Accounting Study Program students, FEB UMSU. This study uses a quantitative approach with primary data sources obtained from the distribution of questionnaires. The sampling technique in this study is using the slovin technique, with the number of objects being 100 respondents. The analysis carried out in this study includes path analysis using the PLS application. Based on the results of the study, it was concluded that Financial Literacy has an effect on Cryptocurrency in Accounting Study Program students FEB UMSU, Quality of Accounting Information affects Cryptocurrency in Accounting Study Program students FEB UMSU, Financial Literacy affects Investment Interest in Accounting Study Program students FEB UMSU, Quality of Accounting Information affects Interest Investment in Accounting Study Program FEB UMSU Students, Cryptocurrency does not intervene in the influence of Financial Literacy on Investment Interest in Accounting Study Program students FEB UMSU and Cryptocurrency intervenes in the influence of Accounting Information Quality on Investment Interest in Accounting Study Program students FEB UMSU.

PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Baihaqi Ammy
Prosiding Seminar Nasional USM Vol 3, No 1 (2022): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

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

Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan profitabilitas terhadap manajemen laba dengan ukuran perusahaan sebagai variabel moderating pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Populasi dari penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Pemilihan sampel ini menggunakan metode purposives sampling sehingga sampel yang diperoleh sebanyak 8 perusahaan farmasi yang terdaftar di Bursa Efek Indonesia tahun 2016-2021 dengan total data pengamatan sebanyak 48 data selama 6 tahun. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi Bursa Efek Indonesia. Pengamatan pengujian hipotesis menggunakan analisis regresi linear berganda dan Moderated Regression Analysiss(MRA) dengan prosedur statistik menggunakan software SPSS versi 24. Hasil penelitian menunjukkan secara parsial bahwa perencanaan pajak tidak berpengaruh terhadap manajemen laba. Sedangkan, profitabilitas berpengaruh terhadap manajemen laba. Secara simultan, perencanaan pajak dan profitabilitas berpengaruh terhadap manajemen laba. Berdasarkan hasil uji interaksi MRA, ukuran perusahaan tidak dapat memoderating pengaruh perencanaan pajak terhadap manajemen laba, akan tetapi dapat memoderating pengaruh profitabilitas terhadap manajemen laba. Kata Kunci : Perencanaan Pajak; Profitabilitas; Ukuran Perusahaan; Manajemen LabaPENDAHULUAN

EFISIENSI DAN RISIKO SEBAGAI MEDIATOR PEMBIAYAAN PENDANAAN DAN BAGI HASIL PROFITABILITAS BANK SYARIAH DI INDONESIA Baihaqi Ammy; Sugianto
Mumtaz: Jurnal Ekonomi dan Bisnis Islam Vol. 2 No. 1 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/mumtaz.v2i1.556

Tujuan penelitian ini adalah untuk mengetahui dampak pembiayaan bagi hasil dan dana bagi hasil terhadap profitabilitas bank syariah yang terdaftar dalam direktori perbankan Indonesia periode 2017–2021. Efisiensi dan risiko digunakan sebagai variabel intervening dalam penelitian kami. Populasi penelitian ini terdiri dari 11 atau lebih bank syariah yang terdaftar di Direktori Perbankan Indonesia. Metode sensus pengambilan sampel digunakan dalam penyelidikan ini. Data sekunder dikumpulkan dari laporan keuangan bank syariah yang ditemukan di direktori perusahaan perbankan Indonesia dan di situs web resmi masing-masing bank syariah. Alat Partial Least Square (PLS) digunakan dalam penelitian ini untuk menganalisis data menggunakan analisis jalur. Pembiayaan bagi hasil memiliki dampak menguntungkan pada efektivitas dan profitabilitas bank syariah, menurut temuan penelitian tersebut. Pembiayaan bagi hasil dan bagi hasil bank syariah dipengaruhi secara negatif oleh risiko pembiayaan. Efisiensi memiliki dampak yang menguntungkan pada keuntungan bank syariah. Risiko memiliki dampak yang menguntungkan pada keuntungan bank syariah. Berkenaan dengan hubungan pembiayaan bagi hasil dan pembiayaan bagi hasil terhadap profitabilitas bank syariah, hasil pengujian pengaruh tidak langsung perolehan variabel efisiensi intervening dan variabel risiko non intervensi. Kata Kunci : Bagi Hasil, Efisiensi, Pembiayaan, Pendanaan, Profitabilitas, Risiko.

THE INFLUENCE OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON RETURN ON ASSETS IN CONSTRUCTION AND BUILDING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Baihaqi Ammy; Jasman Saripuddin Hasibuan
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020
Publisher : CERED Indonesia Institute

This study aims to determine and analyze the effect of the Current Ratio on ReturAn On Assets, to determine and analyze the effect of Debt To Equity Ratio on Return On AsAsets and to determine and analyze the effect of Current Ratio and Debt To Equity Ratio on Return On Asset in Construction and Building Companies Listed on the Indonesia Stock Exchange. The approach used in this research is an associative approach. The population in this study were 18 construction and building companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, obtained a total sample of 11 companies. The analysis technique used is multiple linear regression, classical assumption test, Hypothesis testing uses the t test to test the partial regression coefficient as well as the F test and determination coefficient of SPSS (Statistic Package the Social Science) software assistance in 2020. It is partially known that the Current Ratio has no significant effect on Return On Asset in Construction and Building Companies listed in Indonesia Stock Exchange (IDX). Partially it is known that the Debt to Equity Ratio has no significant effect on the Return On Assets of Construction and Building Companies listed on the Indonesia Stock Exchange (BEI). Simultaneously it is known that Current Ratio and Debt to Equity Ratio have no significant effect on Return On Assets in construction and building companies listed on the Indonesia Stock Exchange. Partially it is known that the Current Ratio has no significant effect on Return On Assets in construction and building companies listed on the Indonesia Stock Exchange (BEI). Partially it is known that the Debt to Equity Ratio has no significant effect on Return On Assets at Construction and Building Companies listed on the Indonesia Stock Exchange (BEI). Simultaneously it is known that Current Ratio and Debt to Equity Ratio have no significant effect on Return On Assets in construction and building companies listed on the Indonesia Stock Exchange. It is partially known that the Current Ratio has no significant effect on the Return On Assets of Construction and Building Companies listed on the Indonesia Stock Exchange (IDX). Partially it is known that the Debt to Equity Ratio has no significant effect on the Return On Assets of Construction and Building Companies listed on the Indonesia Stock Exchange (BEI). Simultaneously it is known that Current Ratio and Debt to Equity Ratio have no significant effect on Return On Assets in construction and building companies listed on the Indonesia Stock Exchange.

Effect of management accounting information systems and information technology utilization on managerial performance with internal control as a moderating variable Ammy, Baihaqi
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 2 (2024): June: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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The purpose of this study was to test and analyze the effect of management accounting information systems and the use of information technology on managerial performance with internal control as a moderating variable at PT. Perkebunan Nusantara IV Medan City. directly or indirectly. The approach used in this research is an associative approach. The population in this study were all employees of PT. Perkebunan Nusantara IV Medan City which numbered 323 people. The sample in this study used saturated sampling which amounted to 77 people at PT. Perkebunan Nusantara IV Medan City. Data collection techniques in this study using observation techniques, and questionnaires. The data analysis technique in this study uses a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Test. Data processing in this study used the PLS (Partial Least Square) software program. The results of this study prove that directly the management accounting information system has a significant effect on managerial performance. Information technology utilization has a significant effect on managerial performance. Management accounting information systems have a significant effect on managerial performance with internal control as a moderating variable. And the utilization of information technology has a significant effect on managerial performance with internal control as a moderating variable at PT. Perkebunan Nusantara IV Medan City.

Pengaruh Likuiditas, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Ammy, Baihaqi
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/21350

The problem of this study is the occurrence of a significant decrease and increase in the current ratio, and return on assets can affect the value of the company, the increase in company size is not accompanied by an increase in company value. The purpose of this study is to: (1) determine and analyze the effect of liquidity, profitability, and company size on company value and to determine and analyze the effect of liquidity as measured by the current ratio, profitability as measured by return on assets, and company size as measured by the natural logarithm on company value as measured by price to book value. This study uses a descriptive statistical research type. The population in the study was PT. Perkebunan Nusantara IV Medan and a sample of 5 years of observation. Based on the results of the study, it showed that liquidity had a negative but insignificant effect on company value, profitability did not have a significant effect on company value, and company size had a significant effect on company value. Based on the results, simultaneously, liquidity, profitability and company size did not have a significant effect on company value.

The effect of management accounting information system and budget participation on managerial performance with financial technology as a moderating variable Ammy, Baihaqi
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.363

This study aims to test and analyze the influence of management accounting information systems and managerial performance on managerial performance with financial technology as a moderating variable at the DPRD office of South Tapanuli Regency. This study uses a quantitative approach with an associative design. Data collection was carried out by collecting primary data in the form of questionnaires by distributing questionnaires to employees in the accounting and finance departments at the DPRD office of South Tapanuli Regency. The sampling technique used in the study used saturated samples with a total of 36 samples obtained. The data analysis technique used to test the hypothesis in this study was Moderated Regression Analysis with the help of IBM SPSS software version 27. The results of this study indicate that management accounting information systems have a positive and significant effect on managerial performance, participation has a positive and significant effect on managerial performance, financial technology significantly moderates the effect of management accounting information systems on managerial performance, and financial technology does not moderate the effect of budget participation on managerial performance.

Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Perusahaan dengan Kualitas Sistem Informasi Akuntansi sebagai Variabel Intervening Ammy, Baihaqi; Firmadani, Firmadani
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.734

ermasalahan Penelitian pada periode 2019-2022, terjadi tren penurunan laba secara konsisten, diikuti peningkatan kewajiban perusahaan di tahun 2020. Tujuan Penelitian: Menganalisis dampak implementasi teknologi informasi terhadap performa perusahaan, Menilai pengaruh kompetensi SDM terhadap kinerja organisasi, Mengkaji peran teknologi informasi dalam meningkatkan kualitas sistem informasi akuntansi, Mengevaluasi kontribusi kompetensi SDM terhadap kualitas sistem informasi akuntansi, Menganalisis hubungan kualitas sistem informasi akuntansi dengan kinerja perusahaan, Menguji peran mediasi kualitas sistem informasi akuntansi dalam hubungan teknologi informasi-kinerja perusahaan, Meneliti efek mediasi kualitas sistem informasi akuntansi pada hubungan kompetensi SDM-kinerja perusahaan. Metodologi: Penelitian kuantitatif ini menggunakan data primer berupa persepsi 40 responden karyawan PT. Pelindo Terminal Petikemas Belawan yang terlibat langsung dalam operasional sistem informasi akuntansi. Pengumpulan data dilakukan melalui kuesioner dan wawancara terstruktur, dengan analisis data menggunakan Structural Equation Modelling (SEM) berbasis Partial Least Square (PLS). Hasil analisis menunjukkan bahwa: Implementasi teknologi informasi tidak signifikan terhadap kinerja perusahaan, Kompetensi SDM berpengaruh positif terhadap performa organisasi, Pemanfaatan teknologi informasi tidak berdampak pada kualitas sistem informasi akuntansi, Kompetensi SDM meningkatkan kualitas sistem informasi akuntansi, Kualitas sistem informasi akuntansi meningkatkan kinerja perusahaan, Tidak ditemukan efek mediasi kualitas sistem informasi dalam hubungan teknologi informasi-kinerja, Kualitas sistem informasi tidak memediasi hubungan kompetensi SDM-kinerja perusahaan. Research Problems in the 2019-2022 period, there was a consistent downward trend in profits, followed by an increase in the company's liabilities in 2020. Although the organization has implemented an adequate accounting information system, its efficiency has not been maximized due to unstable internet network infrastructure disruptions during the operational process. Research Objectives: Analyze the impact of information technology implementation on company performance, Assess the influence of HR competency on organizational performance, Examine the role of information technology in improving the quality of accounting information systems, Evaluate the contribution of HR competency to the quality of accounting information systems, Analyze the relationship between accounting information system quality and company performance, Test the mediating role of accounting information system quality in the relationship between information technology and company performance, Examine the mediating effect of accounting information system quality on the relationship between HR competency and company performance. Methodology: This quantitative research uses primary data in the form of perceptions of 40 respondents of PT. Pelindo Terminal Petikemas Belawan employees who are directly involved in the operation of the accounting information system. Data collection was carried out through questionnaires and structured interviews, with data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results of the analysis show that: Implementation of information technology is not significant to company performance, HR competence has a positive effect on organizational performance, Utilization of information technology does not impact the quality of accounting information systems, HR competence improves the quality of accounting information systems, The quality of accounting information systems improves company performance, No mediation effect of information system quality was found in the relationship between information technology and performance, Information system quality does not mediate the relationship between HR competence and company performance.

THE INFLUENCE OF EARNINGS PER SHARE (EPS) AND RETURN ON EQUITY (ROE) ON STOCK PRICE WITH PRICE EARNING RATIO (PER) AS A MODERATION VARIABLE IN CONSTRUCTION SUB SECTOR COMPANIES AND BUILDING LISTED ON INDONESIA STOCK EXCHANGE Ammy, Baihaqi; Azizah, Siti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

This research aims to prove whether there is an effect To test the Price Earning Ratio (PER) in moderating the effect of Return On Equity (ROE) on stock prices in construction and building sub-sector companies listed on the Indonesia Stock Exchange in 2015 – 2020. This type of research is associative research. The sampling technique used is purposive sampling. The data used is secondary data in the form of financial statements of construction sub-sector companies listed on the Indonesia Stock Exchange (IDX) obtained through the website www.idx.co.id. This data will be analyzed using multiple linear regression analysis method, which is a descriptive statistical method used to analyze data for more than two research variables. Classical assumption test used is normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. To test regression with moderating variablesModerating Regression Analysis (MRA) Test. The hypothesis testing used is t-test, F-test, and the coefficient of determination (R2). This study resulted in five findings as proposed in the research hypothesis. First,Earnings Per Share (EPS) significant effect on stock prices in the construction and building sub-sector companies listed on the Indonesia Stock Exchange. Second, Return On Equity (ROE) has a significant effect on stock prices in construction and building sub-sector companies listed on the Indonesia Stock Exchange. Third, Earning Per Share (EPS) and Return On Equity (ROE) simultaneously have a significant effect on stock prices in construction and building sub-sector companies listed on the Indonesia Stock Exchange. Fourth,Variable interaction results Earning Per Share (EPS) with Price Earning Ratio (PER) is a moderating variable, so Price Earning Ratio (PER) can strengthen the relationship Earning Per Share (EPS) to stock prices. Fifth,Variable interaction results Return On Equity (ROE) with Price Earning Ratio (PER) can strengthen the relationship Return On Equity (ROE) to stock prices.

Co-Authors Andri Soemitra Asmuni Asmuni Batubara, Hade Chandra Firmadani, Firmadani Firza Alpi, M. Jasman Saripuddin Hasibuan Muhammad Firza Alpi, Muhammad Firza Mutholib Mutholib Parlindungan Sipahutar, Roni Parlindungan, Ronni Ramadhan, Puja Rizqy Rezki Zurriah Siti Azizah Sugianto Surya Sanjaya Tuti Anggraini

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