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All Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga ACCOUNTHIK : Journal of Accounting and Finance HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Cafetaria AKSELERASI: Jurnal Ilmiah Nasional Jurnal Simki Economic Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Jurnal Akuntansi dan Keuangan (AKUA) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Manajemen Bisnis Kewirausahaan (JUMBIWIRA) Journal of Social Science

Wahyudi, Ickhsanto

Universitas Esa Unggul

Author-ID : 1267103

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Pengaruh Financial Distress, Opinion Shopping, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern Ickhsanto Wahyudi; Hanny Endah Lestari; Mahroji Mahroji
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol 5, No 2 (2022): JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA)
Publisher : universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v5i2.18392

Penelitian bertujuan menguji pengaruh financial distress, opinion shopping, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern. Sampel digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia 2015-2019. Sampel menggunakan metode purposive sampling dan diperoleh sebanyak 190 observasi dari 38 perusahaan yang dijadikan sampel. Pengujian hipotesis menggunakan model analisis regresi logistik biner. Hasil penelitian menunjukkan bahwa financial distress, opinion shopping, dan opini audit tahun sebelumnya berpengaruh secara simultan terhadap penerimaan opini audit going concern. Kemudian, opinion shopping dan opini audit tahun sebelumnya berpengaruh positif terhadap penerimaan opini audit going concern. Sedangkan financial distress tidak berpengaruh terhadap penerimaan opini audit going concern.

Investigasi Other Comprehensive Income Pada Industri Paska Implementasi IFRS 2012 (Studi Empiris pada Perusahaan Industri Yang terdaftar di Bursa Efek Indonesia Periode 2012-2015) Ickhsanto Wahyudi
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The purpose of this study is done to investigate how the implementation Other comprehensive income after the implementation of IFRS (Empirical Study on Agricultural Industrial listed in Indonesia Stock Exchange in 2012-2015).Data sampel collection techniques in this study is the population sampel data that all companies engaged in the agriculture sector listed on the Stock Exchange resulting in 21 corporate data. Data required in this study were obtained from the Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange (BEI). Data analysis method used was Crosstab Analysis and Cramer V with help from statistic program SPSS with 10% significance. The study concluded that among the companies presenting and not presenting OCI component in Other Comprehensive Income, there are no significant differences. This may be explained in Prob. Significance greater than 0.1%.Keyword : Other Comprehensive Income Component, Other Comprehensive Income

Pengaruh Aset Tidak Berwujud, Ukuran Perusahaan, Kepatuhan Perpajakan, dan Leverage Terhadap Transfer Pricing Ickhsanto Wahyudi; Nur Fitriah
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.3885

Abstract This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The results of this study show that intangible assets, firm size, tax compliance, leverage simultaneously have a significant effect on a company’s decision to practice transfer pricing, as well as intangible assets and leverage partially, have a positive and significant effect on transfer pricing. But firm size partly has a negative and significant effect on transfer pricing. Meanwhile, tax compliance has no significant effect on transfer pricing. Keywords: Intangible Assets, Firm Size, Tax Compliance, Leverage, and Transfer Pricing

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UNTUK PONDOK PESANTREN DI PONDOK MADINAH AL HIJRAH PANDEGLANG BANTEN Mahroji, Mahroji; Wahyudi, Ickhsanto
Jurnal Pengabdian Masyarakat AbdiMas Vol 8, No 03 (2021): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v8i03.5215

Pondok pesantren merupakan unit atau lembaga pendidikan yang tujuan utamanya bersifat sosial. Sebagai sebuah entitas, pondok pesantren memiliki sejumlah aset yang perlu diakui dan dicatat sebagai bukti tanggungjawabnya dalam pengelolaan aset yang baik dan dapat dipercaya. Transparansi, akuntabilitas, efektivitas, dan efisiensi merupakan aspek yang harus dipenuhi dalam menyusun laporan keuangan. Para pengurus pondok pesantren merasa sangat terbantu dengan adanya pelatihan akuntansi yang dilakukan dalam bentuk pengabdian masyarakat. Penyusunan laporan keuangan pondok pesantren menerapkan PSAK 45, 109, 101 dan 112 di mana pedoman tersebut meliputi beberapa jenis laporan keuangan yang harus disusun organisasi nirlaba yang dalam hal ini adalah pesantren, yaitu laporan posisi keuangan, laporan aktifitas, laporan arus kas dan catatan atas laporan keuangan. Oleh karena itu diharapkan pelatihan ini dapat menambah pemahaman pondok pesantren tentang pentingnya pemisahaan fungsi antara bagian keuangan dan bagian akuntansi serta bagian lainnya sehingga pencatatan zakat, infak, sedekah dan wakaf dapat dicatat dengan baik sehingga ketentuan syariah dalam laporan keuangan dapat dilihat secara transparan dan memiliki akuntabilitas. Selain itu, diharapkan kegiatan pengabdian kepada masyarakat ini dapat memberikan kontribusi berupa laporan keuangan dan pendataan aset pondok pesantren yang baik dan sesuai standar serta memenuhi tanggungjawab pondok pesantren terhadap seluruh aktivitasnya untuk dapat berkontribusi dalam meningkatkan akuntabilitas laporan keuangan di wilayah Banten.Â Kata kunci : pelatihan akuntansi, laporan keuangan, pondok pesantren.

Analysis The Effect of Net Exports and The Exchange Rate On Indonesia's Foreign Exchange Reserves in 1990-2020 Rasika Dhuita Haya Minhaj; Ickhsanto Wahyudi
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 5, No 2 (2022): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v5i2.12989

The research aims to determine the effect of net exports and the exchange rate on Indonesia's foreign exchange. The sample in this study is data on net exports, the exchange rate, and Indonesia's foreign exchange reserves in 1990-2020. Data used in this study come from the Bank of Indonesia and the Central Bureau of the Statistics Republic of Indonesia. The data were analyzed using a correlation test and descriptive statistical analysis. The data analysis technique used is multiple regression analysis techniques to obtain a comprehensive picture of the relationship between one variable and another. And also use F-test, T-test, and determination coefficient test to test the hypothesis. The research results show that simultaneously net exports and the exchange rate affect Indonesia's foreign exchange reserves. Partially, net exports and the exchange rate significantly affect Indonesia's foreign exchange reserves.

PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN PADA MASA COVID-19 Siti Yusina Utami Putri; Ickhsanto Wahyudi
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.511

The purpose of carrying out this research is to be able to identify and test various factors that can influence factors in influencing accuracy when providing financial reports for public companies in Indonesia during the pandemic period. The method used in this research is through logistic regression analysis. This analysis will be assisted by using statistical application tools. The results of this study found that there is a simultaneous influence that comes from profitability, liquidity, company age and also the size of the company to the timeliness in submitting financial statements belonging to property companies that have been registered by property companies on the Indonesia Stock Exchange. There is a positive influence given by the age of the company to the delivery of the company's financial statements. In contrast to the size of the company, where this has a negative influence on the accuracy in submitting the company's financial statements. The liquidity and profitability have no influence at all on the submission of financial statements in a company.

PENGARUH TEMUAN AUDIT, REKOMENDASI HASIL PEMERIKSAAN, DAN UKURAN PEMERINTAHAN DAERAH TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH DI INDONESIA Raihania Salsabila; Ickhsanto Wahyudi
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.515

The purpose of this study was to analyze the effect of audit findings, recommendations on audit results, and the size of local government on audit opinions on local governments in Indonesia. This research uses quantitative research. Population sampling technique is done by using purposive sampling method. To test the hypothesis in this study using the Multinomial Logistics Regression Analysis test. Based on empirical facts and hypothesis testing in this study, it can be concluded that: 1) audit findings do not affect audit opinion on local governments; 2) audit recommendations influence audit opinions on local governments; and 3) the size of the local government influences the audit opinion on the local government.

Pengaruh Tarif Pajak Efektif dalam Melakukan Mediasi terhadap Pengaruh Profitabilitas dan Utang pada Perataan Laba Rangga Bayu Soeandhika; Ickhsanto Wahyudi
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol 16, No 2: Al Qalam (Maret 2022)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v16i2.954

Penelitian ini bertujuan untuk menganalisis pengaruh langsung dan tidak langsung profitabilitas yang diproksikan dengan Return of Equity (ROE) dan utang yang diproksikan dengan Debt to Assets Ratio (DAR) terhadap perataan laba sekaligus memeriksa apakah tarif pajak efektif dapat memediasi hubungan tersebut. Sampel terdiri dari 32 perusahaan manufaktur dari industri barang konsumsi di Bursa Efek Indonesia pada tahun 2018-2020. Sampel diambil menggunakan teknik purposive sampling. Data dianalisis menggunakan aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa profitabilitas mempengaruhi perataan laba dan tarif pajak efektif, utang mempengaruhi perataan laba namun tidak mempengaruhi tarif pajak efektif. Selain itu penelitian ini menunjukkan hasil bahwa tarif pajak efektif tidak dapat memediasi pengaruh antara profitabilitas dan utang terhadap perataan laba pada perusahaan industri barang konsumsi di Bursa Efek Indonesia pada tahun 2018-2020.

PENGARUH RETURN ON ASSET, LOAN TO DEPOSIT RATIO, DAN CAPITAL ADEQUACY RATIO TERHADAP HARGA SAHAM Lucy Maya Enjela; Ickhsanto Wahyudi
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 3 (2022): Agustus : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of Return on Assets, Loan to Deposit Ratio, and Capital Adequacy Ratio on stock prices. In this study using stock prices as the dependent variable, and with three types of independent variables, namely Return on assets, Loan to Deposit Ratio, and Capital Adequacy. The population in this study are all conventional banking sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used purposive sampling, and as many as 24 companies were selected as samples. This research model uses a causal design and multiple linear regression analysis with secondary data types. The program used in this study uses the Statistical Program for Social Science (SPSS) 25 software in processing data. From these results it can be concluded that Return on Assets, Loan to Deposit Ratio, and Capital Adequacy simultaneously affect stock prices. Partially, Return on Assets (ROA) has a positive and significant effect on stock prices, Loan to Deposit Ratio (LDR) has a significant and negative effect on stock prices, and Capital Adequacy Ratio (CAR) has no effect on stock prices. Further researcher are expected to consider other variable related to stock prices or other sector and update research period for future period.

Pengaruh intensitas modal, intensitas persediaan, pertumbuhan penjualan dan profitabilitas terhadap agresivitas pajak Metta Wira Christina; Ickhsanto Wahyudi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Along with the development of the global economy, demanding tough competition in business, all companies are competing to do everything they can to face the competition. Companies that are not able to compete will slowly begin to be eliminated from the business world because they are unable to maintain their company's performance. As a profit-oriented company, of course the company will try to maximize profits in various ways. One of the company's strategies to streamline profits is to carry out tax aggressiveness, namely a strategy to reduce the tax burden so that the company obtain more optimal profits. This study aims to obtain empirical evidence about the effect of capital intensity, inventory intensity, sales growth, and profitability on tax aggressiveness The methodology that the researcher uses is quantitative data, namely the financial statements of health sector companies listed on the Indonesia Stock Exchange (IDX) to test the hypothesis about the strength of the determinant variable (Independent Variable on tax aggressiveness in this study, regression analysis was used . The results of the stud conclude that capital intensity has no effect on tax aggressiveness, while inventor intensity, sales growth, and profitability have a negative effect on tax aggressiveness

Co-Authors Anita Preicilia clara florensita yulisa Claudia Preicilia Darwant Darwant Diana Aulia Nuroktavia Dimas Kenn Syahrir Dwi Joko Siswanto Dwi Joko Siswanto Erlyn Shukma Dewi Faschruella Maudhiky Hanny Endah Lestari Ibnu Qizam Intan Kasria Defi Kholilur Rachman Leonardo Leonardo Lucy Maya Enjela Mahroji, Mahroji Metta Wira Christina Nadira Reskika Nur Fitriah Pingkan Anggraini Rafida Rafsanjani Rahelita Suganda Raihania Salsabila Rangga Bayu Soeandhika Rasika Dhuita Haya Minhaj Santi Susanti Silvia Caroline Siti Yusina Utami Putri Tantri Yanuar Rahmat Syah Trigomer Nainggolan Windi Antika Handayani

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