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All Journal JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM ATESTASI : Jurnal Ilmiah Akuntansi Journal of Accounting Auditing and Business Trilogi Accounting & Business Research Governors Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Amsir Accounting & Finance Journal Jurnal Riset Ilmiah SENTRI : Jurnal Riset Ilmiah JURNAL ECONOMINA
Aloysius Harry Mukti
Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of The Influence of Good Corporate Governance and Financial Health Ratio on Banking Performance Aloysius Harry Mukti; Tamara Rahmawati
Journal of Accounting Auditing and Business Vol 5, No 1 (2022): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i1.38553

Abstract

This study aims to examine the effect of good corporate governance and financial health ratios as measured by CAR NPL and BOPO on banking performance. This study used a sample of 93 and the objects in this study were conventional banking companies listed IDX 2017-2019. This study uses secondary data with a sample selection method, namely purposive sampling. This study uses 5 data analysis methods, namely descriptive statistics, classical assumption test, hypothesis test, f test, and partial test / t. This study proves that good corporate governance has no effect on banking performance, financial health ratios as measured by CAR have no effect on banking performance, financial health ratios as measured by NPL have no effect on banking performance and financial health ratios as measured by BOPO have a negative effect on banking performance. 
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN DENGAN VARIABEL INTERVENING KEPUASAN PELANGGAN (STUDI KOMPARASI SMARTPHONE SAMSUNG DAN IPHONE APPLE DI KECAMATAN SELAT, PROVINSI BALI) I Made Wahyudi; Aloysius Harry Mukti; Arta Elisabeth Purba
JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM Vol 2 No 2 (2019): Jurnal Ilmiah Bisnis, Pasar Modal, dan UMKM (JIBPU)
Publisher : Magister Manajemen Institut Bisnis Nusantara

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Abstract

Bauran pemasaran menjadi elemen penting yang mempengaruhi keputusan pembelian dan kepuasan pelanggan pada setiap produk yang dijual oleh suatu perusahaan. Peneliti menganalisis pengaruh bauran bauran pemasaran terhadap keputusan pembelian dengan kepuasan pelanggan sebagai variabel intervening (studi komparasi smartphone Samsung dan iPhone Apple di Kecamatan Selat, Provinsi Bali) dengan sampel sebanyak 200 orang (100 pengguna smartphone Samsung dan 100 pengguna iPhone Apple). Peneliti menggunakan kuesioner untuk pengumpulan data. Pengolahan data menggunakan metode Structural Equation Model–Partial Least Square (SEM-PLS). Hasil penelitian ini juga menunjukkan bahwa pengaruh bauran pemasaran terhadap kepuasan pelanggan pada iPhone Apple jauh lebih signifikan daripada smartphone Samsung, pengaruh bauran pemasaran terhadap keputusan pembelian pada iPhone Apple lebih signifikan dibandingkan dengan smartphone Samsung, pengaruh kepuasan pelanggan terhadap keputusan pembelian pada iPhone Apple juga lebih signifikan daripada smartphone Samsung, dan kepuasan pelanggan merupakan variabel intervening dalam hubungan bauran pemasaran terhadap keputusan pembelian pada iPhone Apple lebih signifikan dibandingkan smartphone Samsung.
ANALISIS PENGARUH KUALITAS LAYANAN, HARGA DAN KEPUASAN PELANGGAN TERHADAP MINAT MEREFERENSIKAN Arnoldus Pakpahan; Aloysius Harry Mukti; Arta Elisabeth Purba
JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM Vol 2 No 2 (2019): Jurnal Ilmiah Bisnis, Pasar Modal, dan UMKM (JIBPU)
Publisher : Magister Manajemen Institut Bisnis Nusantara

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Abstract

Penelitian ini bertujuan untuk meneliti, menganalisis pengaruh Kualitas Layanan,Harga dan Kepuasan Pelanggan terhadap Minat Mereferensikan di Kafe Jajan Doeloe, Bogor.Data diperoleh dari hasil kuesioner dengan sampel sebanyak 100 responden di Kafe Jajan Doeloe, Bogor.Teknik analisis data menggunakan Persamaan Struktural Metode Partial Least, Versi 3.0Dari hasil penelitian menunjukkan bahwa variabel Harga dan Kepuasan Pelanggan berpengaruh positif dan signifikan terhadap Minat Meeferensikan, sebaliknya variabel Kualitas Layanan tidak berpengaruh dan tidak signifikan terhadap Minat Mereferensikan.
The Effect Of Understanding Of Local Government Accounting Systems And Human Resources Competence On The Performance Of Financial Managers With Welfare Benefits As A Moderation Variable Clessy Cristine Putri Manurung; Aloysius Harry Mukti
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.1959

Abstract

This study aims to determine the effect of understanding the local government accounting system and human resource competence on the performance of financial managers with welfare benefits as a moderating variable at BPKAD (Regional Financial and Asset Management Agency) in Bekasi City. This research is a quantitative study. Data analysis was carried out using the Partial Least Square-Structural EM model through SmartPLS 3.0 software. With a causal research approach Primary data collection was carried out by distributing questionnaires to all employees at BPKAD in Bekasi City. The analysis of this research explain that (1) Understanding of local government accounting systems does not affect the performance of financial managers; (2) Human resource competence has a positive effect on the performance of financial managers; (3) Welfare allowances do not moderate the influence of the relationship between the understanding of the local government accounting system and the performance of financial managers; (4) Welfare allowances do not moderate the effect on the relationship of human resource competence on the performance of financial managers.
The Effect Of Thin Capitalization, Capital Intensity On Tax Avoidance With Institutional Ownership Moderating Variable Dewi Kurniawati; Aloysius Harry Mukti
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2021

Abstract

The Effect of Thin Capitalization, Capital Intensity on Tax Avoidance with Institutional Ownership Variables (Empirical Study on Property, Real Estate, and Infrastructure Companies listed on the Indonesia Stock Exchange in 2018-2020). This study aims to examine the effect of thin capitalization, capital intensity on tax avoidance with institutional ownership variables. The population in this study are all property, real estate, and infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is the Non-Probability Sampling method and obtained as many as 117 data samples. The analytical method used is Multiple Linear Regression. The results show that Thin Capitalization has a positive effect on tax avoidance, Capital Intensity has a positive effect on tax avoidance.
ANALISIS PENGARUH DIVIDEND PAYOUT RATIO, RETURN ON ASSET, DAN PENJUALAN TERHADAP HARGA SAHAM Syarafina Putri; Aloysius Harry Mukti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1593

Abstract

The aims of this study are to analyze the effect of the Dividend Payout Ratio on stock prices, the effect of Return on Assets on Stock Prices, and the effect of sales on stock prices. This study consisted of 549 samples from sector manufacturing companies listed on the Indonesia Stock Exchange from the 2017-2019 period. The data used in this study is secondary data, the sample was gathered using the purposive sampling method, and the tests were carried out using data regression analysis. The results of this study indicate that the Dividend Payout Ratio variable has a positive significant effect on stock prices, the Return on Asset has a positive significant on Stock Prices, and the Sales variable has a significant positive significant effect on Stock Prices.Keywords: Dividend Payout Ratio, Return on Assets, Sales, Stock Prices.
How Accounting Artificial Intelligence Can Prevent Fraud ? (Status and Research Opportunities) Aloysius Harry Mukti; Triana Yuniati
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

The implementation of information technology is crucial as a fraud prevention mechanism, the industrial revolution has triggered the optimization of information technology that increasingly resembles humans or what we call artificial intelligence. Human has limitations in the capacity of data storage and analysis of decision making. The purpose of this study was to provide a description of the results of research related to artificial intelligence and the role of artificial intelligence in preventing fraud. The research method of this research is qualitative by conducting a literature review based on the results of previous studies without any classification criteria for journal sources. The results showed that the majority of research in this study still used a qualitative approach and literature reviews, it was rare that research conducted in-depth analysis or detailed case studies related to the implementation of artificial intelligence. The results also show that the application of artificial intelligence has never classified whether the artificial intelligence that has been implemented is weak or sophisticated artificial intelligence.
Pengaruh Pengungkapan Tata Kelola Perusahaan dan Board Gender Terhadap Imbal Hasil Saham Zahrotunisa Laeliyah; Aloysius Harry Mukti
Amsir Accounting & Finance Journal Vol 1 No 2 (2023): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

The purpose of this study is to determine the Disclosure of Corporate Governance and Board Gender on Stock Returns. The data in this study uses secondary data obtained from published annual reports and websites, namely finance.yahoo.com. The approach taken in this study is a quantitative approach with the sampling method in this study is purposive sampling, namely sampling using certain criteria and obtained as many as 73 data samples. The analytical method used is Multiple Linear Regression. The results of this study indicate that Corporate Governance Disclosure has no effect on Stock Returns, while the Gender Board has a positive effect on Stock Returns.
PENGARUH LIKUIDITAS, KUALITAS AUDIT, DAN PROFITABILITAS TERHADAP AUDIT DELAY PERIODE PANDEMI DAN NON PANDEMI COVID-19(STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021) Adzkiatuz Zahra Syifa; Istianingsih Istianingsih; Aloysius Harry Mukti
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 2 (2024): SINERGI : Jurnal Riset Ilmiah, February 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/rqsn5885

Abstract

Penelitian ini bertujuan untuk mengetahui  Pengaruh Likuiditas, Kualitas Audit, dan Profitabilitas Terhadap Audit Delay. Populasi dalam penelitian ini adalah perusahaan Property & Real Estate  yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021. Variabel yang digunakan dalam penelitian ini adalah Audit Delay sebagai variabel dependen; Likuiditas, Kualitas Audit, dan Profitabilitas sebagai variabel independent; serta Dummy Pandemic sebagai variabel kontrol. Sampel dalam penelitian ini terdiri dari 22 perusahaan dan menggunakan teknik purposive sampling Metode analisis yang digunakan adalah  statistik deskriptif, uji asumsi klasik, uji korelasi, uji regresi linier berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Likuiditas tidak berpengaruh terhadap Audit Delay, Kualitas Audit tidak berpengaruh terhadap Audit Delay, Profitabilitas berpengaruh negatif terhadap Audit Delay. Serta variabel kontrol Dummy Pandemic terdapat beda dengan Pengaruh Likuiditas, Kualitas Audit, dan Profitabilitas terhadap Audit Delay.
PENGARUH TRANSFER PRICING, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Sektor Aneka Industri Tahun 2019-2022) Rachma Syahfitri Isnaini; Aloysius Harry Mukti; Panata Bangar Hasioan Sianipar
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2327

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Transfer Pricing, Profitabilitas, dan Leverage Perusahaan Terhadap Penghindaran Pajak. Populasi dalam penelitian ini adalah seluruh perusahaan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022. Variabel yang digunakan dalam penelitian ini adalah Penghindaran Pajak sebagai variabel dependen; Transfer Pricing, Profitabilitas, dan Leverage sebagai variabel independen. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 37 perusahaan. Metode analisis yang digunakan adalah Analisis Statistik Deskriptif, Uji Asumsi Klasik, Uji Korelasi, Uji Regresi Linear Berganda, dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa Transfer Pricing Perusahaan berpengaruh signifikan terhadap Penghindaran Pajak, Profitabilitas dan Leverage juga berpengaruh terhadap Penghindaran Pajak, Transfer Pricing berpengaruh positif terhadap penghindaran pajak, Profitabilitas berpengaruh negatif terhadap Penghindaran Pajak, Leverage berpengaruh positif terhadap Penghindaran Pajak
Co-Authors Adzkiatuz Zahra Syifa Alya Ifayani Sujiati Anggie Septyana Arnoldus Pakpahan Arta Elisabeth Purba Ayu Meita Sarman Bimo Yoeri Pasya Ramadhan Cindy Anggita N Clessy Cristine Putri Manurung Dani Pramesti Setiowati Dewi Kurniawati Dina Christin Butar Butar I Made Wahyudi Idel Eprianto Istianigsih Istianigsih Istianingsih Istianingsih Istianingsih Sastrodiharjo, Istianingsih Maidani Oda I.B Hariyanto Panata Bangar Hasioan Sianipar Rachma Syahfitri Isnaini Safitri Namira Adha Septian Tri Saputra Sifa Ulfa Ziah Syarafina Putri Tamara Rahmawati Yuniati, Triana Zahrotunisa Laeliyah