Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

3.77

P-Index

This Author published in this journals

All Journal Jurnal Strategi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Syntax Literate : Jurnal Ilmiah Indonesia EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Proaksi Journal of Economics, Business, and Government Challenges Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Behavioral Accounting Journal Sustainable : Jurnal Akuntansi Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Fajar Syaiful Akbar

Department Of Accounting, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” East Java, Surabaya 60294, Indonesia

Author-ID : 1701800

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

Published : 27 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

PENGARUH SIZE, TANGIBILITY, PROFITABILITY TERHADAP STRUKTUR MODAL PADA PERUSAHAAN CONSUMERGOOD DI INDONESIA Sjafii, H.; Akbar, dan Fajar Syaiful
Journal of Accounting and Strategic Finance Vol 2, No 1 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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

There are some factors which influence the capital structure, such as: size company, growth level, and profitability. The goal of this research is to know what are the variable size company, growth level, and profitability to capital structure on consumer good company which have go public in Indonesia Stock Exchange. That factors can considered by company and can be used as information source by company to determine the capital structure. In this research using the sekunder data such as consumer good company data in Indonesia which is recorded in its financial reports along 2004 until 2008. The data analysis which have used is doubled linear regretion analysis. Meanwhile, to test the hypothesis which have been represent in research before, its used simultan test (F test) and partial test (T test). From the research result which is have been done, we can know that From result of calculation of hypothesis, obtained by result for the variable of Size measure Company have an effect on significant and positive to capital structure, for variable growth level do not have an effect on significant and positive to capital structure, for the variable of Profitability have an effect on negative and significant to capital structure. Keywords : Size Company, Growth Level, Profitability and Capital Structure.

KORELASI DEBT TO EQUITY RATIO, CURRENT RATIO, TOTAL ASSET TURN OVER DAN NET PROFIT MARGIN DENGAN EARNING PER SHARE PADA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Sjafii, H.; Akbar, dan Fajar Syaiful
Journal of Accounting and Strategic Finance Vol 1, No 1 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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

This research use free Variable The Variable is Debt To Equity Ratio, Current Ratio, Total Asset of Turn Over and of Net Profit Margi and also as Variable tied of that is Earning Per Share (Eps). Population which used in this research is company of Otomotif which enlist at PT. Effect Exchange Indonesia counted 7 company. Method which used in this research is correlation method of Rank Spearman used to analyse influence or relation when its data is formed by ordinal. Pursuant to result of research which have can be taken by conclusion that Debt Equity Ratio to correlate by signifikan to EPS, Current Ratio correlate by signifikan to EPS, Total Asset of Turn Over do not correlate by signifikan to EPS Net Profit Margin and [do] not correlate by signifikan to EPS. Keywords : Debt To Equity Ratio, Current Ratio, Total Asset Turn Over, Net Profit Margin, Earning Per Share

THE ROLE OF PUBLIC ACCOUNTING FIRM QUALITY AND MANAGERIAL OWNERSHIP ON THE INTEGRITY OF FINANCIAL STATEMENTS IN INSURANCE COMPANIES LISTED ON THE IDX Desi Natalia Tampubolon; Fajar Syaiful Akbar
Journal of Economics, Business, and Government Challenges Vol 4 No 2 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.197

The intent of the discussion of the study this is to understand and prove empirically the “The influence of management ownership and the effect of the quality of the public accounting firm (KAP) on the Integrity of Financial Statements in insurance companieslistedontheIDX”. Thediscussionofthisstudyappliesthe“quantitative method”. The type of data applied in the discussion of this study is “secondary data”. The discussion of this study uses the object of research, namely, “insurance companies for the period 2015-2019” and the research subject is “Financial Statements and Independent Auditor Reports for the 2015-2019 period obtained from IDX”. The sampling technique used in the discussion of this study applies the purposive sampling method”. Researcher using “14 insurance companies listed on the Stock Exchange 2015-2019 period” with 5 years of observation, which means the total sample in this study discussion a linear regression analysis”, using SmartPLS 2.0.M3 software. The findings in the discussion of this study show how the “Influence of Managerial Ownership (X1) variable has been shown to have a negative and significant effect on the Integrity of Financial Statements (Y), and the Influence of Public Accounting Firm Quality (X2) variable has been shown to have positive and significant effect on the Integrity of Financial Statements (Y)”.

Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Pandemi Covid-19 pada Pemerintah Daerah Kabupaten Gresik Pingkan Ardhana Rheswari; Fajar Syaiful Akbar
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 6 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to test and analyze comparisons of financial performance before and after the Covid-19 pandemic in the gresik district government. The population used in this study is the financial data of the Gresik Regency government located in the province of East Java. This research is quantitative descriptive research. This study uses secondary data in the form of budget realization reports. Sampling techniques use documentation methods. Analytical techniques in this study use quantitative descriptive analysis. The results of this study show that the effectiveness ratio of PAD with an average of 104% is already classified as very effective, the ratio of regional financial independence with an average of 251% is already included in the pattern of participatory relations, the ratio of fiscal decentralization degrees is on average 32% and has been included in the category quite well. The average compatibility ratio of operating expenditure is 75% and capital expenditure is 11%. An average financial efficiency ratio of 84% is already quite efficient. Keywords: effectiveness ratio of PAD; regional financial independence ratio; fiscal decentralization degrees ratio; operating expenditure ratio; financial efficiency ratio

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA UMKM DI KECAMATAN GUBENG SURABAYA Alifyandi Firdhaus; Fajar Syaiful Akbar
Jurnal Proaksi Vol 9 No 2 (2022): April - Juni
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2632

MSMEs have a very important role in the economic sector and can be considered as the backbone of the economy in Indonesia, and the strong and dynamic character of MSMEs can encourage the development of the nation's economy. This study aims to examine whether there is an influence between the application of accounting information systems and the use of information technology on the performance of MSMEs. This type of research uses quantitative. Random sampling is a data collection technique method used in this research. The sample size used is 46 SMEs. The hypothesis testing technique used is multiple linear regression and multiple coefficients of determination, which are used to measure the effect of more than one independent variable on the dependent variable through the validity and reliability test stages, the classical assumption test of multicollinearity, heteroscedasticity, auto correlation, t test; F test. The results will show that the application of accounting information systems and the use of information technology has a positive and significant impact on the performance of MSMEs. Keywords: Accounting, Information Technology, UMKM Performance

PENGARUH FAKTOR – FAKTOR FINANSIAL TERHADAP KINERJA KEUANGAN PADA BANK UMUM KONVENSIONAL BUKU 2 Arya Pratama Putra; Fajar Syaiful Akbar
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

This research was conducted to analyze Financial Factors on the Financial Performance of conventional general banking companies BUKU 2 registered by Financial Services Authority of Indonesia. The population are banking companies BUKU 2 registed by Financial Services Authority of Indonesia for the 2016-2019 period. Total population of registered banking companies BUKU 2 is 35 companies. This research uses purposive sampling technique. From the total of population, only 18 conventional general banking companies BUKU 2 meet the be a sample criteria. The data analysis technique used is multiple linear regression analysis. Based on the results of the study “The Effect of Financial Factors on Financial Performance in Convenventional Commercial Banks BUKU 2” the following conclusions were obtained: Capital Adequacy Ratio doesn’t affect the Retun On Asset, Loan to Deposit Ratio does not affect the Return On Asset, Non Performing Loan has an effect on the Return On Asset, Operational Efficiency Ratio has an effect on the Return On Asset, Net Interest Margin has an effect on the Return On Asset, and Firm Size does not affect the Retun On Asset at Conventional Commercial Banks BUKU 2.

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ45 Nurul Izzah; Fajar Syaiful Akbar
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The company's internal factors have an influence on the stock price. Besides that, the stock price is also influenced by the company's external factors. As a result, the purpose of this research is to determine the impact of internal and external factors on stock prices in LQ45 companies from 2017 to 2019. The sample was taken using the purposive sampling method. A total of 75 samples were taken from 25 companies during 3 observation periods. The analytical method used is multiple linear regression analysis. The independent variables in this research are asset growth, profit growth, dividend payout ratio, BI rate, and economic growth, and the dependent variable is LQ45 stock price. The findings revealed that LQ45 stock prices were affected by asset growth, profit growth, dividend payout ratio, BI rate, and economic growth all at the same time. Profit growth and dividend payout ratio have a significant effect on LQ45 stock prices, while asset growth, BI rate, and economic growth also have no effect on LQ45 stock prices.

PENGARUH MOTIVASI BELAJAR, INTEGRITAS MAHASISWA, DAN PENYALAHGUNAAN TEKNOLOGI INFORMASI TERHADAP PERILAKU KECURANGAN AKADEMIK Nabilah Sarah Hafizhah; Fajar Syaiful Akbar
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

This research has been established to examine the influence of learning motivation, student integrity and the misusage of information technology towards academic fraud. The sampling method that has been applied for conducting this research is called probability sampling using the random sampling method as a probability sampling technique. In carrying out this research, samples have been taken among 171 students who graduated in accountancy with a bachelor's degree from UPN "Veteran" East Java in the years 2017 and 2018. The result of this research indicates that learning motivation does not have a positive impact on academic fraud. Nevertheless, with regards to student integrity and the misusage of information technology, the result shows that these do have a positive yet significant influence on academic fraud.

Pengaruh Kepemilikan Institusional, Konsentrasi Kepemilikan Dan Dividen Terhadap Kinerja Perusahaan Ira Wikartika; Fajar Syaiful Akbar
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 6 No 1 (2020): March
Publisher : Universitas Muhammadiyah Sidoarjo

Improving company performance is crucial for the company's future life continuity. The company has a primary objective that increases the prosperity of shareholders. Basically, investors expect returns in the form of dividends. The structure of ownership and dividends is one way to improve the company's performance. This research aims to determine the influence of institutional ownership, ownership concentration, and dividends on the company's performance. The research methods used are quantitative methods using multiple linear regression analysis techniques. The research population uses companies listed on LQ45 in the Indonesia Stock Exchange. Sample research of 45 companies during the year 2018. The results showed that institutional ownership and ownership concentration did not affect the company's performance while dividends were influential in the company's performance.

Analysis of Corporate Governance Based on The Agency Theory I. Wikartika; Fajar Syaiful Akbar
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0401

Improved company performance can support the company's survival to continue to survive in the future. The corporate governance system provides effective protection for shareholders and creditors so they are sure they will get a return on their investment correctly. Corporate governance also helps create a conducive environment for the creation of efficient and sustainable growth in the corporate sector. The implementation of corporate governance in Indonesia has not been able to meet expectations so that it has become one of the causes of economic instability that has an impact on the decline in corporate financial performance. The enforcement of good corporate governance is also used to minimize conflicts of interest between shareholders and company management or agency problems. This study aimed to determine the effect of corporate governance on corporate financial performance. Corporate governance was proxied by using institutional ownership and concentration of ownership, while the company's financial performance was proxied by using Tobin's Q. The research method used was a quantitative method using multiple linear regression analysis techniques. The study population used companies listed on LQ45 on the Indonesia Stock Exchange. The research sample of 45 companies in 2018. The results showed that institutional ownership did not affect dividends and financial performance. The concentration of ownership affected the dividends and dividends affected the financial performance, but the concentration of ownership did not affect the financial performance of the company.

Co-Authors Afis Sofyan Aisyah Almaghfiroh Moediono Alfira Rizky Amalia Alifyandi Firdhaus Andita Cahyasari Pradana Putri Arya Pratama Putra Bryan Yafet Widiawira Della Putri Veronika Desi Natalia Tampubolon Desi Natalia Tampubolon Devia Ratna Sari Dinda Novyasari Maharani Dwi Suhartini Erlita Alif Mawaddah Gezza Insan Muttaqin Gusti Dian Prayogi I. Wikartika Ilham Fahrizal Ira Wikartika Mufida Dian Pertiwi Muslimin Muslimin Nabilah Sarah Hafizhah Nurul Izzah Pingkan Ardhana Rheswari Rama Aji Pradana Rima Angelia Haq Saiful Anwar Sjafii, H. Sjafii, H. Sri Trisnaningsih

Title

Found 27 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 27 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 27 Documents
Search