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All Journal Jurnal Ekonomika Media Ekonomi dan Manajemen Akuisisi : Jurnal Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS ATESTASI : Jurnal Ilmiah Akuntansi International Journal of Community Service Jurnal Akuntansi Keuangan dan Bisnis Jurnal Pengabdian Masyarakat Paguntaka JIM : Journal Of International Management
Muh. Irfandy Azis
Universitas Borneo Tarakan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Role of Company Age in Moderating Stock Return of Food and Beverage Companies Wawo, Andi Basru; Juliana, Ahmad; Azis, Muhammad Irfandy; Nursandi, Arif
ATESTASI - Jurnal Ilmiah Akuntansi Vol 4 No 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v4i2.934

Abstract

The purpose of this research is to determine the factors that influence the return of shares in food and beverage firms listed on the IDX from 2016 to 2019. Purposive sampling is utilized by as many as 12 companies in the sample selection procedure. Multiple regression analysis and moderation regression analysis were used to analyze the data, with the spss application version 16 for Windows being used. This study revealed that Return on Assets (ROA) had a positive and significant effect on stock returns. In contrast, Net Profit Margin (NPM) and Current Ratio (CR) did not affect stock returns. The age of the company does not affect the effect of Return on Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR) on stock returns.
PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA PEMERINTAH KABUPATEN GUNUNGKIDUL Muh. Irfandy Azis
JURNAL EKONOMIKA Volume 11, Nomor 01, Januari 2020
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.689 KB) | DOI: 10.35334/jek.v11i1.1246

Abstract

Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Tujuan penelitian ini adalah untuk mengevaluasi SAKIP pada Pemerintah Kabupaten Gunungkidul yang memperoleh nilai SAKIP yang tetap. Metode analisis deskriptif digunakan untuk mengevaluasi komponen SAKIP yaitu Perencanaan Kinerja, Pengukuran Kinerja, Pelaporan Kinerja, Evaluasi Kinerja dan Capaian Kinerja. Hasil penelitian terhadap evaluasi SAKIP Kabupaten Gunungkidul menunjukkan bahwa faktor yang mempengaruhi SAKIP Kabupaten Gunungkidul adalah kejelasan pedoman SAKIP, komitmen Pemerintah Daerah dan bantuan pemerintah pusat. Sedangkan kendala yang dihadapi Kabupaten Gunungkidul adalah kurangnya pemahaman tentang pedoman SAKIP, kurangnya komitmen Pemerintah Daerah yang ditandai dengan anggaran SAKIP yang kecil sehingga membuat penerapan SAKIP Kabupaten Gunungkidul kurang optimal.
Financial Technology For SMEs Capital Problems With Crowdfunding Method Mappa Panglima Banding; Ashar Ashar; Ahmad Juliana; Muh. Irfandy Azis; Yohanna Thresia
Media Ekonomi dan Manajemen Vol 35, No 2 (2020): Empowering Corporate Governance for Sustainable Development
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.876 KB) | DOI: 10.24856/mem.v35i2.1503

Abstract

This study motivated by Micro, Small, and Medium Enterprises (SMEs) problem. SMEs still have difficulty accessing financial institutions. This problem should overcome when SMEs utilize information technology in business management such as crowdfunding features through Financial technology, where crowdfunding has known as a funding offering facility for social interests. The study is a qualitative descriptive analysis. This study intended to decide how to use crowdfunding-based financial technology by SME's at Tarakan City. The experiment subject is a randomized participant of 15 participants based on a predetermined category faced with stakeholders SME’s at Tarakan City. The data consisted of primary data non-metric or qualitative data. Participants were interviewed and examined to learn about the use of crowdfunding-based financial technology by small and medium-sized companies in Tarakan City, followed by triangulation with three models, i.e. data triangulation, investigator triangulation, and methods triangulation. Then analyzed with an interactive model through data reduction, data display, and conclusion drawing procedures. The result of the research shows that from the 15 informants in this study, there were only two informants who knew about Financial technology, and only a small proportion of SMEs at Tarakan City able to utilize Financial technology based on crowdfunding for their funding needs and use crowdfunding for working capital.
Faktor-Faktor Yang Mempengaruhi Harga Saham Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Muh. Irfandy Azis; Ahmad Juliana; Muhammad Tharmizi Junaid; Adnan Farisi
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.668

Abstract

This study aims to determine the factors that influence the stock prices of consumer goods companies listed on the Indonesia Stock Exchange 2015-2020. The sample selection technique used the purposive sampling technique to obtain a sample of 10 companies. The data analysis method was analyzed using multiple linear regression analysis using SPSS version 26 for windows application. Based on the results of the study, partially earning per share (EPS) has a positive and significant effect on stock prices, and return on assets (ROA) has a negative and significant effect on stock prices, and return on equity (ROE) has no significant effect on stock prices. Simultaneously, the variable earning per share (EPS), return on assets (ROA) and return on equity significantly affect stock prices.  Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi harga saham Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia tahun 2015-2020. Teknik pemilihan sampel menggunakan teknik Purposive Sampling sehingga diperoleh sampel sebanyak 10 perusahaan. Metode analisis data dianalisis menggunakan analisis regresi linier berganda dengan menggunakan aplikasi SPSS versi 26 for windows. Berdasarkan hasil penelitian, secara parsial Earning per Share (EPS) berpengaruh positif dan signifikan terhadap harga saham, Return on Assets (ROA) berpengaruh negatif dan signifikan terhadap harga saham, dan Return on Equity (ROE) berpengaruh negatif dan signifikan terhadap harga saham. tidak berpengaruh signifikan terhadap harga saham. Secara simultan variabel Earning per Share (EPS), Return on Assets (ROA) dan Return on Equity berpengaruh signifikan terhadap harga saham.
Interaksi Indeks Dow Jones, Kurs Dolar, Minyak Dunia, Emas dan Indeks Saham Indonesia LQ45 Muh. Irfandy Azis; Sabrang Gilang Gemilang; Dzulfikri Azis Muthalib
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2235

Abstract

This study aims to determine the short-term effect, long-term effect and causality effect between the Dow Jones Index, Dollar Exchange Rate, Crude Oil WTI and Gold on the Indonesian Stock Index LQ45. The type of data used to achieve the research objectives is time series data with daily data starting from January 1, 2010 to December 31, 2019. The data is processed using the e-views application, so the results of the cointegration test show that there is a cointegration relationship in each research variable can be interpreted that there is a long-term effect between the Dow Jones Index, Dollar Exchange Rate, Crude Oil WTI and Gold on the Indonesian Stock Index LQ45. Based on the results of the Granger causality test, it shows that there is a two-way causality effect between the Dollar Exchange Rate and Gold against the Indonesian Stock Index LQ45. Whereas the Dow Jones Index and Crude Oil WTI only have a one-way effect to the Indonesian Stock Index LQ45. In addition, based on the results of the impulse response analysis by taking ten observation periods, it was found that at the beginning of the observation period there was a large effect then it got smaller as the observation period increased but still had an effect on each research variable. This means that there is a long-term effect between the Dow Jones Index, Dollar Exchange Rate, Crude Oil WTI and Gold on the Indonesian Stock Index LQ45.
Digital Marketing Training for UMKM of Tarakan City Erick Karunia; Ahmad Juliana; Syahran; Ahmatang; Nurul Hidayat; Budi Hasyim; Muh. Irfandy Azis; Shalahuddin
International Journal Of Community Service (IJCS) Vol. 1 No. 2 (2021): August 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v1i2.3

Abstract

This Community Service activity was carried out by a team of management and accounting lecturers of the Faculty of Economics, University of Borneo Tarakan on Digital Marketing Training  for UMKM in the city of Tarakan. This training aims to provide knowledge about digital marketing to UMKM in the city of Tarakan which was held on Juny 28 to 11 july, 2021. The method used is the current approach with the participatory method of rural approach in the form of training and mentoring which is generally done through three stages; preparation, training and evaluation, so that it can be more easily understood by UMKM in the city of Tarakan. Participants in this training are representatives of several people with a number of 30 people who have a profession as UMKM actors in the city of Tarakan, and who are still relatively young on average also fall into the category of beginners. The result obtained is to increase knowledge for MSMEs in the city of the importance of Digital Marketing (DM) to increase sales and for the sustainability of the business carried out. This activity is expected to help UMKM actors in increasing revenue and also improving the knowledge in the digital era so as not to be crushed by the changing times.
STUDI EFISIENSI PASAR MODAL INDONESIA BENTUK SETENGAH KUAT PADA MASA PANDEMI COVID-19 (Perusahaan Transportasi Di Bursa Efek Indonesia Tahun 2019-2020) Muhammad Tharmizi Junaid Tharmizi; Muh. Irfandy Azis; Ahmad Juliana; Jescynia Marchella Lahengke; Aan Digita Malik
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.371 KB) | DOI: 10.35143/jakb.v14i2.4786

Abstract

This research aims to determine how the transportation industry in Indonesia fared during the COVID-19 pandemic. Is this segment of the Indonesian capital market semi-efficient during the COVID-19 pandemic? In order to measure the sample size, Purposive Sampling and Market Adjusted Model approaches are used. The data used is abnormal return data for all IATA-listed transportation providers there are 35 firms that will be evaluated on the Indonesia Stock Exchange in the 2019-2020 term. The Abnormal Return, Market Reaction Speed, Normality Test, and Independent Different Test were used to examine the data (Independent Sample T-Test). The findings of this research show that transportation companies listed on the Indonesia Stock Exchange are semi-strongly efficient. Prices were altered by the news of the COVID-19 pandemic with atypical returns that did not last long, allowing the market to achieve a new price equilibrium point. There were also considerable discrepancies in the results of the several abnormal return tests before and after the COVID-19 pandemic. Keywords: efficient market hypothesis, semi-strong, event study, abnormal return
PENGARUH ORIENTASI PELAYANAN DAN BAURAN PEMASARAN TERHADAP KEPUASAN PELANGGAN PADA UD. MAJU KENDARI Dzulfikri Azis Muthalib; Muh. Irfandy Azis; Abd. Aziz Muthalib; Ismail Khalid N
JIM : Journal Of International Management Vol 1 No 02 November (2022): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

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

Abstract

Penelitian ini ingin melihat bagaimana pengaruh orientasi pelayanan dan bauran pemasaran terhadap kepuasan pelanggan pada UD. Maju Kendari. Sampel penelitian sebanyak 78 pelanggan pada UD. Maju Kendari. Penelitian ini menggunakan analisis regresi linear berganda. Setelah data diolah didapatkan hasil: (1) Semakin tinggi orientasi pelayanan dan bauran pemasaran maka semakin tinggi kepuasan pelanggan pada UD. Maju Kendari. (2) Semakin tinggi orientasi pelayanan maka semakin tinggi kepuasan pelanggan pada UD. Maju Kendari. (3) semakin tinggi bauran pemasaran maka semakin tinggi kepuasan pelanggan pada UD. Maju Kendari.
PELATIHAN PENGISIAN SPT TAHUNAN WPOP DI LINGKUP FAKULTAS EKONOMI UNIVERSITAS BORNEO TARAKAN Muhammad Tharmizi Junaid; Muh. Irfandy Azis; Riyans Ardiansyah; Mappa Panglima Banding; Aan Digita Malik
Jurnal Pengabdian Masyarakat Paguntaka Vol. 1 No. 1 (2022): November 2022
Publisher : Jumpa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61457/jumpa.v1i1.1

Abstract

Sebagian besar Wajib Pajak masih enggan membayar pajak dengan benar. Mereka akan selalu berusaha untuk mengelak dari pembayaran pajak. Oleh karena itu, dalam sistem self assessment ini keberadaan basis data perpajakan yang lengkap dan akurat sangat penting bagi Direktorat Jenderal Pajak (DJP). Sesuai dengan sistem self assessment maka WP mempunyai kewajiban untuk mendaftarkan diri ke Kantor Pelayanan Pajak untuk diberikan Nomor Pokok Wajib Pajak (NPWP). Tujuan dari kegiatan PKM ini adalah untuk meningkatkan pemahaman dan keterampilan peserta terkait perpajakan, yaitu seputar pajak penghasilan. Sasaran dalam kegiatan pengabdian ini adalah wajib pajak orang pribadi dilingkup Fakultas Ekonomi Universita Borneo Tarakan. Pelaksanaan secara umum berjalan dengan lancar dengan dukungan terutama dari pihak FE UBT. Peserta pelatihan yang hadir berjumlah 20 orang dari total 26 orang yang diundang. Pelaksanaan kegiatan berlangsung cukup interaktif ditandai dengan banyaknya peserta yang aktif bertanya. Pengabdi membantu para peserta pelatihan mengisi e-SPT menggunakan sistem e-filling. Kendala yang dihadapi dalam pengabdian ini yaitu antara lain: (1) menentukan penghasilan bersih yang seharusnya dikenakan pajak; (2) menentukan harta yang dimasukkan ke dalam pelaporan SPT; serta (3) kendala teknis yaitu proses pengisian SPT dengan sistem e-fiiling.
Co-Authors Abd. Aziz Muthalib Adnan Farisi Ahmad Juliana Ahmad Juliana Ahmatang Ashar Ashar Banding, Mappa Panglima Budi Hasyim Ismail Khalid N Jescynia Marchella Lahengke Juliana, Ahmad karunia, Erick Malik, Aan Digita Muhammad Tharmizi Junaid Muthalib, Dzulfikri Azis Nursandi, Arif Nurul Hidayat Riyans Ardiansyah Sabrang Gilang Gemilang Shalahuddin syahran syahran Wawo, Andi Basru Yohanna Thresia Nainggolan