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JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Published by Universitas Muhammadiyah Enrekang
ISSN : -     EISSN : 27742075     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Library & Information Science
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen (Online ISSN: 2774-2075) merupakan jurnal nasional yang diterbitkan oleh Lembaga Pusat Penelitian dan Pengabdian Masyarakat (LP2M) Universitas Muhammadiyah Enrekang bekerjasama dengan Forum Dosen Riset STMIK/STIE Insan Pembangunan dan Ikatan Doktor Research Management Universitas Pelita Harapan. JIKEM memuat artikel hasil-hasil penelitian di bidang Ilmu Komputer, Ekonomi dan Manajemen. JIKEM berkomitmen untuk menjadi jurnal nasional terbaik dengan menerbitkan artikel berbahasa Indonesia dan berbahasa Inggris yang berkualitas serta menjadi rujukan utama para peneliti secara nasional maupun global.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 980 Documents
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Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Nabila Nabila; Eni Wuryani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to prove and determine the effect of good corporate governance, company size and corporate social responsibility disclosure on firm value. The proxy for firm value is price to book value (PBV). The indicators used in GCG include managerial ownership, independent board of commissioners, and audit committee. Company size uses a proxy for total assets, while CSR disclosure is measured by the CSR index based on indicators from GRI (Global Reporting Initiatives) version G4. This study used property and real estate companies listed on the IDX in 2017-2019. The method used in this research is a quantitative method with a total of 22 companies. This study used multiple linear regression analysis techniques. The results simultaneously showed that Good Corporate Governance, Company Size, and Disclosure of Corporate Social Responsibility have an effect on firm value. Furthermore, the partial test results showed that GCG with the indicators of independent commisioner had a significant positive effect, the audit committee had a significant negative effect, firm size is proven to have an effect on firm value, while managerial ownership and CSR were not proven to have an effect on firm value.
Pengaruh Kualitas Akrual terhadap Keputusan Investasi dengan Kualitas Audit Multidimensi sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2018) Aditya Ari Rachman; Pujiono Pujiono
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to analyze the effect of accrual quality on investment decisions with audit quality as a moderating variable. Accrual quality is measured using the Modified Jones model. Investment decisions are measured using the window period method of the company's daily share price for the March-April period. Audit quality is measured by the Audit Quality Metric Score (AQMS) method which includes the dimensions of competence and independence. The research sample is a manufacturing sector company listed on the Indonesia Stock Exchange for the period 2014-2018, with the regression model used in this study is Moderated Regression Analysis (MRA). The results of this study prove that investment decisions are influenced by accrual quality. Investors need information on the quality of accruals to help make investment decisions. This is done in order to avoid risks when the company performs earnings management practices. The next results show that audit quality acts as a provider of accountable external information, not as a moderator for the relationship between accrual quality and investment decisions. Thus, the AQMS audit quality can be said to be a Predictor Moderator.
Pengaruh Manajemen Laba Terhadap Penghindaran Pajak Prestasila Esa Hariseno; Pujiono Pujiono
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to examine the effect of Earnings Management and Enterprise Ownership on Tax Avoidance. Earnings management can occur because the enterprise's management wants to take advantage of accounting policies in accordance with the character of the assets owned by the enterprise. Tax Avoidance can occur when companies take advantage of loopholes in tax rules to relieve a enterprise’s taxes. Agency Theory is used to examine the effect of Earnings Management on Tax Avoidance. Positive Accounting Theory is used to examine the effect of Enterprise Ownership on Tax Avoidance. This study uses the Modified Jones Model approach in determining earnings management proxy and uses the Effective Tax Rate (ETR) approach to measure Tax Avoidance. The population of this study were 168 manufacturing companies listed on the Indonesia Stock Exchange during 2014-2018 and the sample selection was carried out through purpose sampling with a total sample of 73 companies. This study was tested using descriptive statistics, multiple linear regression, T test, and R test. The implication of this research is that tax becomes one of the deduction elements in the context of management who wants to optimize company profits, by utilizing the grey area in tax regulations and accounting standards that will be used by companies to carry out tax avoidance as effectively as possible.
Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan High Intensive IC Sintatul Maulidia; Susi Handayani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study empirically examines whether each component of intellectual capital has an effect on the performance of companies in the high intensive IC category in Indonesia. Measurement of company performance uses ROA and ATO, while intellectual capital uses MVAIC. The sample used was 154 companies in the high intensive IC category listed on the IDX from 2015 to 2019. Multiple linear regression analysis was used in data testing with the SPSS program. The test results obtained are that structural capital, relational capital, capital employed have a positive effect on the performance of high intensive IC category companies on the IDX for the 2015 - 2019 period. However, human capital shows a negative effect on the performance of high intensive IC category companies on the IDX period. 2015 - 2019.
Peran Manajemen dalam Perubahan Organisasi Iin Kurniati; Firmansyah Firmansyah
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

In making this article, the author wants to provide knowledge and explain about the role of management and organizational change, in the face of a work environment that is increasingly dynamic and constantly changing, the field of work is getting narrower, the organization is required to adapt If not then be prepared the organization will collapse. because there are no efforts that can be made in it, this is a consequence of living at this time where competition between organizations is always changing. The global economy brings competitors who come from various places. A successful organization is an organization that can change to face competition, by involving efforts in it such as managing the organization well, being able to quickly develop new innovations and ready to face new competition. The result is, we can find out what strategies can increase change in the organization through the role of this management. The research method we use in this article is Library Research, therefore we hope that the results can be useful for readers
Pengaruh Kompetensi, Fee, Audit Tenure, Audit Firm Size dan Skala Entitas Klien Terhadap Kualitas Audit Ninik Zawafa Ulfa Richah; Ni Nyoman Alit Triani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this study is to analyze the effect of competence, audit fees, audit engagement period, size of public accounting firm and client entity scale on audit quality. The existence of this research is expected to improve the quality of audit services provided to clients in the future. The population of this study is publicly traded companies in the trade, service and investment industry listed on the IDX from 2014 to 2018. The sampling technique for this study was purposive sampling technique with a total sample size of 485 data. This study uses a logistic regression model analysis technique. This study found that the audit fee variable and audit firm size have a positive effect on audit quality. The client entity scale variable shows a negative influence on the level of audit quality. Meanwhile, the auditor competence variable and the audit engagement period variable showed no significant effect on audit quality.
Pengaruh Tekanan Stakeholders, Sertifikasi ISO 14001, Protabilitas dan Leverage Terhadap Pengungngkapan Emisi Karbon Selsia Putri Anggraini; Susi Handayani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Studi ini dilakukan dengan tujuan untuk menguji pengaruh tekanan stakeholder, sertifikasi ISO 14001, profitabilitas dan leverage terhadap pengungkapan emisi karbon. Purposive sampling digunakan untuk pemilihan sampel dan didapat 221 sampel. Dalam menganalisa data di penelitian ini menggunakan regresi linear berganda dibantu program IBM SPSS 25. Studi ini menghasilkan bahwa tekanan stakeholder dan leverage berpengaruh terhadap pengungkapan emisi karbon. Namun, profitabilitas dan kepemilikan sertifikasi ISO tidak memiliki pengaruh terhadap pengungkapan emisi karbon
Pengaruh Perencanaan Pajak dan Creative Accounting terhadap Nilai Perusahaan Fitria Urbach Prameswari Djunaedi; Dewi Prastiwi
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Perusahaan memiliki tujuan untuk mengoptimalkan nilai perusahaan sehingga perusahaan berupaya melakukan perencanaan pajak dan creative accounting. Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan creative accounting terhadap nilai perusahaan. Penelitian ini menggunakan metode kuantitatif dan teknik analisis linear berganda. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2019 dengan purposive sampling. Hasil penelitian menunjukkan bahwa perencanaan pajak dan creative accounting tidak berpengaruh terhadap nilai perusahaan.Hal ini berarti tinggi rendahnya praktik perencanaan pajak maupun creative accounting yang dilakukan oleh manajer tidak memengaruhi nilai perusahaan
Sistem Reward dan Punishment sebagai Pemicu dalam Meningkatkan Kinerja Karyawan Ludfi Ferry Wijaya
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 2 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Sebuah perusahaan tentunya sangat menginginkan karyawan memiliki kinerja baik dan memiliki motivasi bekerja secara terus menerus sehingga perusahaan mampu menjadi tempat bekerja yang dapar membuat karyawan semakin berkembang. Terdapat berbagai cara yang dapat dilakukan untuk meningkatkan kinerja karyawan. Dengan menggunakan cara yang tepat akan dapat meningkatkan kinerja karyawan dengan lebih baik. Cara yang dapat dilakukan untuk meningkatkan kinerja dari karyawan adalah dengan memberikan penghargaan (reward) saat karyawan dapat mencapai tujuannya dan sanksi (punishment) ketika karyawan lalai dalam pekerjaannya. Memberikan punishment maupun reward ini menjadi salah satu cara yang digunakan oleh perusahaan untuk selalu memotivasi karyawannya agar dapat melakukan yang terbaik bagi perusahaan. Tujuan adanya sistem reward dan punishment ini yaitu agar dapat terus memacu karyawan berprestasi.
Realisasi Pembelajaran Corporate Social Responsibility Perusahaan di Kabupaten Bangkalan Tahun 2019 Erryzka Yudipermatasari
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 2 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Corporate Social Responsibility merupakan tanggung jawab sosial yang dikeluarkan oleh perusahaan sebagai bentuk feedback kepada lingkungan sosialnya. Saat ini program CSR masih suatu hal yang belum sepenuhnya direalisasikan oleh setiap perusahaan terutama di Kabupaten Bangkalan. Realisasi CSR akan berpengaruh positif bagi perusahaan dalam segi profitabilitas, ukuran perusahaan, citra perusahaan

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