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All Journal JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Journal of Business & Banking Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi dan Perpajakan Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi dan Bisnis Jurnal Organisasi Dan Manajemen JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL MANAJEMEN (EDISI ELEKTRONIK) JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Administrasi dan Manajemen Jurnal Madani Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences KINERJA : Jurnal Ekonomi dan Bisnis Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JAMMI Pengmasku AKRUAL : Jurnal Akuntansi dan Keuangan Trilogi Accounting & Business Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Djaddang, Syahril
Magister Akuntansi, Universitas Pancasila
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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DETERMINAN PREDIKSI KRISIS PERBANKAN BERBASIS BANKING SECTOR FRAGILITY INDEX Hamida, Dian; Ahmar, Nurmala; Djaddang, Syahril
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Desember 2017
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.024 KB)

Abstract

The unfavorable condition of the banking system has a major impact on the economy in Indonesia. The existence of monthly BSF (Banking Sector Fragility) index can be used to decide whether the national banking system is experiencing crisis at some point. This study aims to analyze how the effect of capital (CAR), profitability, liquidity, Gross Domestic Product (GDP), inflation and exchange rate against banking crisis based on Banking Sector Fragility Index listed in Indonesia Stock Exchange 2010-2014 period in Indonesia. Data analysis technique in this research is using statistical approach that is descriptive statistic analysis and logistic regression. The results showed that capital, Gross Domestic Product, inflation and exchange rate did not affect the banking crisis based on Banking Sector Fragility Index in Indonesia and profitability. Meanwhile liquidity had an effect on to banking crisis based on Banking Sector Fragility Index in Indonesia. Keywords: BSF Index, CAR, Profitability, Liquidity, GDP, Inflation, Exchange Rate
KINERJA REKSA DANA SYARIAH DAN KONVENSIONAL: APLIKASI MODEL JENSEN Djaddang, Syahril; Susilawati, Susilawati
Jurnal Organisasi dan Manajemen Vol 12 No 2 (2016)
Publisher : LPPM Universitas Terbuka

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Abstract

The objective of this research is to evaluate the balanced shariah mutual fund performance compared with the balanced conventional mutual fund performance during the bull market of 2010-2012. Mutual fund performance can be measured by using Jensen Index, Sharpe Index, Treynor Index, MM Index, and TT Index. The information about security selection and market timing ability can be measured by using Henriksson-Merton Model and Treynor-Mazuy Model. The statistic methods used are Mixed Method to test hypothesis are one sample t-test, independent sample t-test, simple regression analysis, and multiple regression analysis. Finally, the results show that the conventional mutual funds have been able to outperform the shariah mutual funds. This underperform of shariah mutual fund performance can be happened because portofolio managers do not have superiority skills in security selection and market timing and also the differences of each mutual fund attributes. Based on the investigation of the data that is ot significant it indicates implication that investors and potential investors have the option to switch between these shariah mutual funds  and  conventional mutual funds depending on the market conditions and their personal preferences. Tujuan dari penelitian ini adalah untuk mengevaluasi syariah kinerja reksa dana dibandingkan dengan kinerja reksa dana konvensional yang seimbang dari 2010-2012. Kinerja reksa dana dapat diukur dengan menggunakan Jensen Index, Sharpe Index, Treynor Index, MM Index, dan TT Index. Informasi tentang pilihan keamanan dan kemampuan market timing dapat diukur dengan menggunakan Henriksson-Merton Model dan Treynor-Mazuy Model. Metode statistik yang digunakan adalah mix model untuk menguji hipotesis adalah salah satu sample t-test, sample t-test independent, analisis regresi sederhana, dan analisis regresi berganda. Akhirnya, hasil menunjukkan bahwa reksa dana konvensional telah mampu mengungguli syariah reksa dana. underperform ini kinerja reksa dana syariah dapat terjadi karena manajer portofolio tidak memiliki keterampilan keunggulan dalam seleksi keamanan dan timing pasar dan juga perbedaan atribut masing-masing reksa dana. Berdasarkan penyelidikan data yang ot signifikan ini menunjukkan implikasi bahwa investor dan calon investor memiliki pilihan untuk beralih antara reksa dana syariah ini dan reksa dana konvensional tergantung pada kondisi pasar dan preferensi pribadi mereka.
KINERJA REKSA DANA SYARIAH DAN KONVENSIONAL: APLIKASI MODEL JENSEN Djaddang, Syahril; Susilawati, Susilawati
Jurnal Organisasi Dan Manajemen Vol 12 No 2 (2016)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.14 KB)

Abstract

The objective of this research is to evaluate the balanced shariah mutual fund performance compared with the balanced conventional mutual fund performance during the bull market of 2010-2012. Mutual fund performance can be measured by using Jensen Index, Sharpe Index, Treynor Index, MM Index, and TT Index. The information about security selection and market timing ability can be measured by using Henriksson-Merton Model and Treynor-Mazuy Model. The statistic methods used are Mixed Method to test hypothesis are one sample t-test, independent sample t-test, simple regression analysis, and multiple regression analysis. Finally, the results show that the conventional mutual funds have been able to outperform the shariah mutual funds. This underperform of shariah mutual fund performance can be happened because portofolio managers do not have superiority skills in security selection and market timing and also the differences of each mutual fund attributes. Based on the investigation of the data that is ot significant it indicates implication that investors and potential investors have the option to switch between these shariah mutual funds  and  conventional mutual funds depending on the market conditions and their personal preferences.   Tujuan dari penelitian ini adalah untuk mengevaluasi syariah kinerja reksa dana dibandingkan dengan kinerja reksa dana konvensional yang seimbang dari 2010-2012. Kinerja reksa dana dapat diukur dengan menggunakan Jensen Index, Sharpe Index, Treynor Index, MM Index, dan TT Index. Informasi tentang pilihan keamanan dan kemampuan market timing dapat diukur dengan menggunakan Henriksson-Merton Model dan Treynor-Mazuy Model. Metode statistik yang digunakan adalah mix model untuk menguji hipotesis adalah salah satu sample t-test, sample t-test independent, analisis regresi sederhana, dan analisis regresi berganda. Akhirnya, hasil menunjukkan bahwa reksa dana konvensional telah mampu mengungguli syariah reksa dana. underperform ini kinerja reksa dana syariah dapat terjadi karena manajer portofolio tidak memiliki keterampilan keunggulan dalam seleksi keamanan dan timing pasar dan juga perbedaan atribut masing-masing reksa dana. Berdasarkan penyelidikan data yang ot signifikan ini menunjukkan implikasi bahwa investor dan calon investor memiliki pilihan untuk beralih antara reksa dana syariah ini dan reksa dana konvensional tergantung pada kondisi pasar dan preferensi pribadi mereka.
Peran Kepuasan Wajib pajak Sebagai Pemediasi Atas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Bahri, Samsul; Djaddang, Syahril; Widyastuti, Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 1 (2017): JIAKES Edisi April 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.592 KB) | DOI: 10.37641/jiakes.v5i1.14

Abstract

Increasingly rapid economic development resulted in many new companies springing up and creating a tight business competition. To be able to maintain business continuity, companies must be able to make a careful planning and control of the costs. Planning and control can be realized with the budget as a mean of control. Controlling costs by the company are intended to enable companies to minimize costs. At minimal costs the company will be able to achieve the profit target by more optimal as primary destinations in general. In connection to this, the purpose of this study was to determine the costs of the company budget preparation, budget realization costs and revenues, as well as the role of the budget as a mean of control in achieving its profit target. The research was conducted at PT ABC located in Bogor. PT ABC is one of the private companies engaged in construction services focusing on building the types of housing. This kind of development focus includes the construction of a building without infrastructure development. The study of PT ABC shows that the preparation of the company's budget is based on field survey and accompanying informations on the revenue budget and previous projects. In the implementation of the work there was an increase in the actual cost, thus resulting difference in the budget and actual costs. The occurrence of this difference will reduce the company’s profits. Overall budgets have created optimal control of the realization of the costs incurred. Budget serves as guidelines and benchmarks maximum value in any cost incurred by the company. However, in the implementation of the work there are still some shortcomings, resulting cost difference persists. This difference occurs because lack of oversight of the usage of raw materials. Companies must be able to improve control over the using of raw materials to be better coordinated. Increased control is evidenced by the increase in its profit target achievement on the next project. In the subsequent project, company managed to improve the performance of surveillance so that the difference in costs declined and its optimal profit target can be achieved.
PENGARUH TUNNELLING INCENTIVE DAN DEBT CONVENANT TERHADAP TRANSFER PRICING YANG DIMODERASI OLEH TAX MINIMIZATION Mintorogo, Astuti; Djaddang, Syahril
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.832 KB) | DOI: 10.14710/jaa.16.1.30-40

Abstract

Penelitian ini betujuan untuk menguji kebenaran terhadap pengaruh tunnelling incentive dan debt convenant terhadap keputusan transfer pricing yang dimoderasi oleh tax minimization. Pengukuran tunnelling incentive melalui jumlah kepemilikan saham, debt convenant diukur menggunakan strategi hutang dengan DER, dan tax minimization diukur menggunakan beban pajak dengan persentase laba kena pajak di masing-masing perusahaan manufaktur. Sample yang digunakan berbasis data skunder, dari Bursa Efek Indonesia sejak tahun 2015-2018. Metode Purposive sampling 60 data laporan keuangan dengan jumlah 15 perusahaan manufaktur tekstil. Tunnelling incentive berpengaruh terhadap keputusan transfer pricing sedangkan debt convenant tidak berpengaruh terhadap keputusan transfer pricing. Tax minimization tidak memoderasi pengaruh antara tunnelling incentive dan debt convenant terhadap keputusan transfer pricing. Dengan memperbanyak sampel khususnya di negara-negara Asia dapat membuat penelitian ini lebih berkembang dan sebagai bahan pertimbangan bagi para investor yang ingin berinvestasi, sebaiknya melakukan pengecekan ulang laporan pada keuangan yang ditebitkan oleh perusahaan, pada saat mengambil keputusan untuk berinvestasi.
THE ROLE OF INTELLECTUAL CAPITAL AS A MODERATION OF CORRELATIONS BETWEEN ECONOMIC VALUE ADDED (EVA) AND MARKET VALUE ADDED (MVA) ON STOCK RETURNS Prasetyo Wibowo, Yudhi; Djaddang, Syahril; Darmansyah, Darmansyah
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

This research aims to examine and analyze the influence of economic value added (EVA) and market value added (MVA) toward stock return, through intellectual capital as mediation. The time period in this study was taken between 2011-2015. The sample in this research using purposive sampling method amounted to 27 companies listed on the Stock Exchange. The analysis technique used is moderated regression analysis. This study shows some of the results. Both economic value added (EVA) and market value added (MVA) havepositive and significant effects on stock return and also Intellectual Capital is able to strengthen EVA's and MVA’s positive relationship with stock returns.
Faktor-Faktor Yang Mempengaruhi Harga Saham Dengan Kebijakan Dividen Sebagai Pemoderasi Pada Perusahaan LQ45 Di BEI Tahun 2015-2017 Parmuji, Parmuji; Ibrahim, Maulana Malik; Djaddang, Syahril
Jurnal Ilmiah Manajemen Kesatuan Vol 9 No 1 (2021): JIMKES Edisi April 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v9i1.501

Abstract

Harga saham merupakan poin penting diperhatikan oleh para investor, banyaknya faktor yang dapat mempengaruhi harga saham salah satunya faktor fundamental. Penelitian ini menguji pengaruh Return on Asset (ROA), Current Ratio (CR) dan Debt to Equity Ratio (DER), serta Dividen Payout Ratio (DPR) sebagai pemoderasi terhadap harga saham di Indonesia tahun 2015-2017. Teknik sampling yang digunakan adalah purposive sampling. Data penelitian ini terdiri dari perusahaan yang listing di Indonesian Stock Exchange (IDX) selama 3 tahun pengamatan, total sebanyak 66 data sample. Pengujian dilakukan dengan menggunakan SPSS 22. Hasil pengujian menunjukan ROA tidak mempengaruhi harga saham. CR mempengaruhi harga saham. DER tidak mempengaruhi harga saham. DPR ditemukan tidak mampu memoderasi pengaruh ROA tehadap harga saham, sedangkan DPR mampu memoderasi pengaruh CR terhadap harga saham. dan DPR tidak mampu memoderasi pengaruh DER terhadap harga saham. Kata Kunci: Return on Asset; Current Ratio; Debt to Equity Ratio; Dividen Payout Ratio; Harga Saham
PERAN CEO OVERCONFIDENCE DAN COMPANY PERFORMANCE TERHADAP RETURN SAHAM DIMODERASI DEVIDEND POLICY Iswahyudi, Iswahyudi; Djaddang, Syahril; Suyanto, Suyanto; Darmansyah, Darmansyah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.9870

Abstract

AbstractThe most important of investors is to get high stock returns by considering the factors that influence it, because the case this research with the aim of analyzing and investigating the effect of Ceo Overconvidence and Company Performance on Stock Returns with a moderation of the Devidend Policy. This research approach uses quantitative research by analyzing and investigating the clausal relationship between variables. Based on 17 samples, it shows the results of simultaneous testing of independent variables such as SIM, SGM, DER, ROA and EPS have a significant effect on stock returns. Partially there are two independent variables DER and ROA which have a significant positive effect on stock returns and SIM that has a significant negative effect on stock returns, while the independent variables SGM and EPS have no significant effect on stock returns. Overall Dividend Policy cannot moderate the effect of the independent variables, namely DER, ROA, and EPS on stock returns.
DETERMINAN NILAI PERUSAHAAN DENGAN MEDIASI MARKETING EXPENSE (STUDY PADA PERUSAHAAN RETAIL DI BEI) Hikmantara, Yusfi; Djaddang, Syahril
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.8548

Abstract

The purpose of this research is to examine and analyze the effect of profitability, leverage, tax avoidance as an independent variable on firm value as the dependent variable, with marketing expense as a intervening variable. This research was conducted at retail trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The population in this study amounted to 25 companies. The sample selection uses a purposive sampling technique, so that a total sample of 58 data is obtained. The result of this research shown that: (1) profitability positively significant affect marketing expense; (2) leverage negatively not significant affect marketing expense; (3) tax avoidance negatively significant affect marketing expense; (4) profitability positively significant affect firm value; (5) leverage negatively not significant affect firm value; (6) tax avoidance positively not significant affect firm value; (7) marketing expense negatively not significant affect firm value.
Pengaruh Profitabilitas Terhadap Agresivitas Pajak Dengan Capital Intensity Sebagai Variabel Moderasi Mustofa, Muhamad Apep; Amini, Maryam; Djaddang, Syahril
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.498

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap agresivitas pajak dan pengaruh profitabilitas terhadap agresivitas pajak dengan capital intensity sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah perusahaan industri pertambangan batu bara yang telah terdaftar di Bursa Efek Indonesia tahun 2014-2018. Peneliti menggunakan metode purposive sampling dengan total sampel 40 sampel dari 17 perusahaan yang telah terpilih. Hasil penelitian menujukkan bahwa capital intensity dapat memoderasi pengaruh profitabilitas terhadap agresivitas pajak. Dan juga profitabilitas berpengaruh terhadap agresivitas pajak. Kata kunci: Profitabilitas, Capital Intensity, dan Agresivitas Pajak
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Ridwan Ali Imransyah Alya Zulfa Cahyani Alya Zulfa Cahyani Amini, Maryam Ardiansyah Syam Ari Gunawan Asrul Aminullah Beti Renitawati Choirul Anwar DARMANSYAH . Darmansyah Darmansyah Derryawan Derryawan Devi Kusumawardhani Dharmawan, Purwoko Erie Dian Hamida Dona Valida Nurhidayati Dwi Nur Fitriani Dwi Prastowo Darminto Edy Supriyadi Edy Supriyadi Endang Etty Merawati, Endang Etty Endang Ety M Endang Kusnadi Endang Suhaeni Fachrudin Salim Fahruddin Salim H Hasanuddin H. Suratno Hadi Sutomo Hamida, Dian Hartina Djali Hikmantara, Yusfi Ibrahim, Maulana Malik Indah Purwanti Indupurnahayu Indupurnahayu Inka Tiono ISWAHYUDI ISWAHYUDI Ivahtun Nurhayati JMV Mulyadi JMV. Mulyadi Juryani Hermalingga Khoirul Anwar Kusuma Dewi M. Ardiansyah Syam M. ARDIANSYAH SYAM Mardiana, Risa Mintorogo, Astuti Mombang Sihite Mombang Sihite Muhammad Masdar Mulyadi Mustofa, Muhamad Apep Nadya Megakarina Navia Andica Nungki P Nurhidayati, Dona Valida Nurmala Ahmar Nursaman, Dede Pandu Alvi Baskoro Parmuji, Parmuji Prasetyo Wibowo, Yudhi Purwoko Erie Dharmawan Raden Susana Suspayati Rahmat Irawan Rina Nurmalina Risa Mardiana Ronny Bagus Witjaksono Saddam, Muhammad Sailendra Sailendra Sailendra Samsul Hadi Sari Indriyani Satya Adi Wicaksana Selvi Fouziah Selvi Novita Fouziah Shanti Lysandra Shanti Lysandra Shanti Lysandra Shirlyani Shirlyani Shirlyani, Shirlyani Sigit Nur Dianto Silvi Malvina Oktaviani Silvia Agustin Tiara Slamet Suprihanto Slamet Wahyudi Suratno Suratno Suratno Suratno Susilawati Susilawati Susilawati, Susilawati Suyanto Suyanto Suyanto Suyanto Suyanto, Suyanto Syailendra Syailendra Titin Delia Tri Puji Raharjo Tri Widyastuti Widarto Rachbini Widarto Rachbini Widarto Rachbini Yuppy Triwidatin