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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Trikonomika: Jurnal Ekonomi Jurnal Minds:Manajemen Ide dan Inspirasi Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Sosio e-kons Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Jambura Equilibrium Journal JIFA (Journal of Islamic Finance and Accounting) Kajian Akuntansi Tasharruf: Journal Economics and Business of Islam Indonesia Accounting Journal Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Akuntansi Jurnal Abdimas Bina Bangsa Jurnal Bina Bangsa Ekonomika JDEP (Jurnal Dinamika Ekonomi Pembangunan) Jurnal Inspirasi Binsis dan Manajemen Pena Dimas: Jurnal Pengabdian Masyarakat Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi dan Keuangan Islam (JAKIs) Glow: Jurnal Pengabdian Kepada Masyarakat
Amir Hamzah
Universitas Kuningan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Analisis Harga Saham Index Kompas 100 dengan Pendekatan Error Correction Model Amir Hamzah
Jurnal Dinamika Ekonomi Pembangunan (JDEP) Vol 4 No 1 (2021): JDEP (Jurnal Dinamika Ekonomi Pembangunan)
Publisher : Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.243 KB) | DOI: 10.33005/jdep.v4i1.201

Abstract

The purpose of this research is to analyze the short term and long term relationship between ROI, EPS, PER ,inflation, SBI, exchange rate,and GDP on Stock Price. The data in this research is company financial statements which included Compas 100 Index on the Indonesia Stock Exchange. statistical analysis in this research used stasionarity test, The Classical Assumptions Test, Cointegration Test, Error Correction Model Test. This research found that partially ROI, EPS, PER variables a positive effect on stock prices in the short term and long term, KURS and SBI a positive effect on stock prices in the short term, but there is no effect in the long term, inflation and GDP do not affect the stock price both in the short term and long term. Simultaneously affected the stock prices significantly affect on stock price both in the short term and long term.
Factors That Affect The Tendency of Accounting Fraud (Case Study At BUMN Banks In Kuningan Regency ) Dikdik Harjadi; Amir Hamzah; Dewi Fatmasari
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 14, No 1 (2022)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v14i1.10089

Abstract

This study aims to find out and analyze the factors that affect the tendency of accounting fraud at BUMN banks in Kuningan Regency. This study uses descriptive and verifiative methods. Sampled in this study as many as 95 employees of BUMN banks in Kuningan Regency. The data analysis technique used is multiple regression analysis using Lisrel. The results showed that information asymmetry has a positive effect on the tendency of accounting fraud, spiritual intelligence negatively affects the tendency of accounting fraud, the morality of the leadership has no effect on the tendency of accounting fraud, the suitability of compensation negatively affects the tendency of accounting fraud and good governace has no effect on the tendency of accounting fraud. Keywords: information asymmetry, spiritual intelligence, morality of the leadership, the suitability of compensation, good governace, the tendency of accounting fraud
Pengelolaan Keuangan Rumah Tangga di Era Pandemi Covid-19 dalam Mencegah Family Financial Distress Amir Hamzah; Herma Wiharno; Teti Rahmawati
Empowerment : Jurnal Pengabdian Masyarakat Vol 5, No 03 (2022): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v5i03.5209

Abstract

Pengelolaan keuangan rumah tangga ini menjadi salah satu solusi untuk bisa bertahan dalam masa pandemi covid-19 disamping itu juga dengan adanya pendampingan serta pelatihan dalam pengelolaan keuangan bertujuan agar ekonomi rumah tangga terhindar dari kesalahan dalam pengambilan keputusan keuangan dan pengelolaan keuangan rumah tangga. Mitra pengabdian masyarakat ini adalah ibu-ibu rumah tangga yang terhimpun dalam Ibu-Ibu PKK Nuriyah. Mitra ini terletak di Gang Nuriyah Rt 01 Rw 02 Lingkungan Serang Awirarangan yang berjumlah 41 Orang. Hasil pengabdian masyarakat ini yaitu peserta atau IBU PKK Nuriyah memahami dan mengetahui tentang pencatatan serta mampu mengelola keuangan rumah tangga dimasa pandemic covid-19 dalam mencegah family financial distress. Household financial management is one of the solutions to be able to survive the covid-19 pandemic in addition to the assistance and training in financial management aimed at avoiding mistakes in financial decision making and household financial management. These community service partners are housewives gathered in the Mothers of PKK Nuriyah. This partner is located in Gang Nuriyah Rt 01 Rw 02 Serang Awirarangan Neighborhood which numbers 41 people. The result of community service is that participants or IBU PKK Nuriyah understand and know about recording and are able to manage household finances during the covid-19 pandemic in preventing family financial distress. 
PENGARUH SOLVABILITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA Nur Fitri; Eyo Asro Sasmita; Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.3849

Abstract

This study aimed to know the influence of slovency, probability and size company of income smoothing in the sector industrial goods comsumption listed on the indonesian stock exchange. The sample in this study is determined by Purposive Sampling method based on the criteria of the consumer goods sector companies listed on the stock exchange indonesian and never delisted during the period 2014-2017, to obtained a sample of 26 company. This research used regression model of panel data. The result of this research concludes the result of f test jointly Solvabilitas, Profitability and Size have significant influence to Profit Income. And t test result (partial) Partially variable Solvability and Size Company have positive and significant effect to income smoothing. While Profitability variable has a negative and significant effect to income smoothing. The value of determination coefficient is 91,14% and it can be concluded that Debt to Equity Ratio, Profitability, and Size able to explain variable of Benefit of Earnings.Keywords: Income Smoothing, Solvency, Profitability and Company Size
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Sektor Keuangan Di Bursa Efek Indonesia Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 2 (2016): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i2.2687

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh Tata Kelolaterhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Sampel daripenelitian ini adalah 41 perusahaan sektor keuangan yang terdaftar di BursaEfek Indonesia dari 2013 sampai 2014. Untuk membuktikan hipotesis,penelitian ini menggunakan model analisis regresi liniear berganda. Hasilpenelitian menunjukkan bahwa Tata Kelola Perusahaan yang diproksikanoleh komposisi dewan komisaris independen, kepemilikan institusional,komite audit berpengaruh positif signifikan terhadap kinerja keuangan,kinerja keuangan tidak berpengauh signifikan terhadap pengungkapantanggung jawab sosial perusahaan, sedangkan Tata Kelola Perusahaan yangdiproksikan oleh komposisi dewan komisaris independen, dan komite auditberpengaruh positif signifikan terhadap pegungkapan tanggung jawab sosialperusahaan, serta kepemilikan institusional tidak berpengaruh signifikanterhadap pengungkapan tanggung jawab sosial perusahaan. Dalam penelitianini tata kelola yang baik dalam perusahaan mulai dari komposisi dewankomisaris independen, kepemilikan institusional dan komite audit maka akanmeningkatkan kinerja keuangan, sedangkan kinerja keuangan dankepemilikan institusional dalam penelitian ini belum mampu menjadi indikasisuatu perusahaan untuk meningkatkan pengungkapan tanggung jawab sosialperusahaan.Kata Kunci : Komposisi Dewan Komisaris Independen, KepemilikanInstitusional, Komite Audit, Kinerja Keuangan, Pengungkapan TanggungJawab Sosial Perusahaan
Analisis Determinasi Yang Mempengaruhi Ketepatan Pelaporan Keuangan Pada Perusahaan Sektor Perbankan Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 1 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i1.2379

Abstract

Tujuan penelitian ini adalah untuk mengidentifikasikan mengenai faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan. Dalam penelitian ini diidentifikasikan tiga, yaitu : Profitabilitas yang dihitung dengan ROA, Kualitas Auditor dan Opini Audit. Sampel terdiri dari 34 perusahaan perbankan yang telah Go Public di Bursa Efek Indonesia selama 3 tahun, yaitu dari tahun 2014 sampai dengan tahun 2016. Metode analisis data yang digunakan adalah Metode Analisis Regresi Berganda, berdasarkan analisis ini didapatkan hasil bahwa profitabilitas berpengaruh hipotesis pertama dan hipotesis kedua yaitu profitabilitas mempengaruhi ketepatan waktu pelaporan keuangan dan Kualitas Auditor mempengaruhi ketepatan waktu pelaporan keuangan. Sedangkan hipotesis ketiga opini audit tidak mempengaruhi ketepatan waktu pelaporan keuangan. Hasil penelitian ini diharapkan dapat membantu para pemakai laporan keuangan sebagai bahan referensi dan pembanding untuk mengambil keputusan dan untuk menambah pengetahuan dan informasi tentang ketepatan waktu pelaporan keuangan khususnya terhadap perusahaan perbankan yang terdaftar di Bursa Efek Indonesia.Kata Kunci : Profitabilitas, Kualitas Auditor, Opini Audit, Ketepatan Waktu Pelaporan
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN Iin Kartini; Dede Djuniardi; Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4392

Abstract

The purpose of this study was to analyze the influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Board of Directors, and Audit Committee on Financial Performance. The object of this research is the banking companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The sampling technique used in this study is non probability sampling. The sample method uses Purposive Sampling. The data analysis technique used is the classic assumption test, panel data regression analysis, coefficient of determination and hypothesis testing using the software eviews 9. The partial research results show that Institutional Ownership has positive and significant effect on Financial Performance, Managerial Ownership has positive and significant effect on Financial Performance, Independent Board of Commissioners has positive and significant effect on Financial Performance, Board of Directors has positive and significant effect on Financial Performance, Audit Committee influences positive and significant impact on financial performance. Keywords: Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Board of Directors, and Audit Committee
Determinant Analysis of Company Debt Policy with Vector Error Correction Model Approach Amir Hamzah; Mohamad Rizky
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6547

Abstract

Purpose- This study uses a VECM model that aims to see the short-run and long-term effects of managerial ownership, sales growth, free cash flow, and asset structure against debt policy. Vector Error Correction Model (VECM) is a model that can be used for time series data that is not stationary but has a cointegration relationship where in the model included stationary exogenous variables as additional regressors. Research Method- The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the number of samples collected is 32 samples in the period 2013-2021.The data analysis techniques in this study use Vector Error Correlation Model (VECM) analysis, several stages that researchers must go through before determining the right model, namely data stationarity test, optimal lag length test, co-integration test, VAR model stability test, granger causality analysis, VAR/VECM empirical model, Impulse Response Function analysis and Variance Decomposition analysis. Findings- The results of the analysis show that in the short term only sales growth and asset structure have a significant influence on debt policy. Meanwhile, in the long-term free cash flow, asset structure and sales growth have a significant influence on debt policy, while managerial ownership has an insignificant effect on debt policy. Implication- For the company should reduce the proportion of funding from debt in the implementation of its operations so as to reduce financial distress, because funding from corporate debt causes financial distress and agency costs greater than tax savings from debt interest expense, as a result of which the company is very vulnerable to economic turmoil. For creditors who provide sources of debt funding, pay more attention to aspects of the company's asset structure to be used as collateral for debt, because the company usually uses loan funds for high-risk projects. For investors should take deeper considerations to invest in companies that have large free cash flow because companies that have large free cash flow tend to show good cash flow for the future.
PENGARUH OVERCONFIDENCE BIAS, MENTAL ACCOUNTING DAN FAMILIARITY BIAS TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI Andi Supriadi; Dede Djuniardi; Amir Hamzah
Journal of Global Business and Management Review Vol 4 No 1 (2022): Journal of Global Business and Management Review
Publisher : Program Sarjana Manajemen Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jgbmr.v4i1.6777

Abstract

This study aims to determine and analyze the effect of Overconfidence Bias, Mental Accounting and Familiarity Bias on investment decision making (case studies of victims of illegal binary option investments) either simultaneously or partially. The research method used was descriptive and verification methods. The research population is all victims of illegal Binary Options investment in Indonesia. The sampling technique used was the Probability Sampling Technique with the Simple Random Sampling method. Calculation of the sample in this study using the slovin formula. The data collection technique uses a questionnaire distributed to all victims of illegal Binary Options investment in Indonesia, while the data analysis technique uses multiple regression analysis. The results of the study show that Overconfidence Bias, Mental Accounting and Familiarity Bias simultaneously affect investment decision making. Overconfidence Bias, Mental Accounting and Familiarity Bias partially positive and significant effect on investment decision making.
PENGARUH EFIKASI DIRI, NORMA SUBJEKTIF, SIKAP BERPERILAKU DAN PENDIDIKAN KEWIRAUSAHAAN TERHADAP INTENSI BERWIRAUSAHA Nur Santy; Teti Rahmawati; Amir Hamzah
Jurnal Inspirasi Bisnis dan Manajemen Vol 1, No 1 (2017): JUNI 2017
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.635 KB) | DOI: 10.33603/jibm.v1i1.481

Abstract

Abstract. The purpose of this study is to determine the effect of self efficacy, subjective norms, attitudes behave, and entrepreneurship education on the intentions of entrepreneurship the students of Kuningan University .This research use descriptive method, verifikatif, and eksplanatory metoe using questionnaire as the main data gathering tool. In this research, the subject of this research is the students of Kuningan University. Samples in this study are 360 respondents. The data is done by using Multiple Linear Regression Analysis model with SPSS 20 computer program. The result of this research shows that self efficacy, subjective norm, attitude behave, and entrepreneurship education have a positive effect on entrepreneurship intention.Keywords. Self Efficacy; Subjective Norm; Attitude Behavior; Entrepreneurship Education; Entrepreneurship Intention Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh efikasi diri, norma subjektif, sikap berperilaku, dan pendidikan kewirausahaan terhadap intensi berwirausaha pada Mahasiswa Universitas Kuningan. Penelitian ini menggunakan metode yang digunakan deskriptif, verifikatif, dan metoe eksplanatorydengan menggunakankuesioner sebagai alat pengumpul data pokok.Dalam penelitian ini yang menjadi subjek dalam penelitian ini adalah Mahasiswa Universitas Kuningan.Sampel dalam penelitian ini sebanyak 360 orang responden. Pengelolaan data dilakukan dengan menggunakan model Analisis Regresi Linear Berganda dengan bantuan program komputer SPSS 20. Hasil dari penelitian ini menunjukkan bahwa efikasi diri, norma subjektif, sikap berperilaku, dan pendidikan kewirausahaan berpengaruh positif terhadap intensi berwirausaha.Kata Kunci. Efikasi diri; Norma Subjektif; Sikap Berperilak; Pendidikan Kewirausahaan; Intensi berwirausaha.
Co-Authors Agus Zainul Arifin Andi Supriadi Anisa Laila Rahayu Arief Nurhandika Ayus ahmad Yusuf Dadang Suhardi Dadang Suhendar Dadang Suhendar Dede Djuniardi Dewi Fatmasari Dzikro Hillyatul Aulia Enung Nurhayati Enung Nurhayati, Enung Eyo Asro Sasmita Firda Andini Nurfa’ijah Harjadi, Dikdik Hasna Firyal Khaerunnisa Herma Wiharno Herma Wiharno Iin Kartini Lia Dwi Martika Mohamad Rizky Nani Sumarni Neni Nurhayati Nugraha, Helmi Nur Fitri Nur Santy Nurfania Sukma Odang Supriatna Oktaviani Rita Puspasari Purnama, Dendi Reza Hibar Pangestu Riska Riska Sani Rahmasari Sindi Aprilia Sri Rahayu Sri Wijayatri Teti Rahmawati Tia Septiani Vikka Nurmunasyaroh