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All Journal Jurnal Ekonomi Agregat: Jurnal Ekonomi dan Bisnis The Accounting Journal of Binaniaga Competitive Jurnal Akuntansi dan Keuangan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Akuntansi Dynamic Management Journal MOVE: Journal of Community Service and Engagement Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan EBISMEN Jurnal Ekonomi Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan (JUMBIWIRA) Jurnal Visi Manajemen (JVM) Optimal: Jurnal Ekonomi dan Manajemen Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Prosiding Simposium Nasional Multidisiplin (SinaMu) Akuntansi: Jurnal Riset Ilmu Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi

Hamdani Hamdani

Universitas Muhammadiyah Tangerang

Author-ID : 3332446

Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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PENGARUH STURKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN SUBSKTOR OTOMOTIF DAN KOMPONEN TAHUN 2014-2020 YANG TERDAFTAR DI BEI Dhea Zatira; Hamdani Hamdani; Lena Erdawati
Dynamic Management Journal Vol 5, No 2 (2021): Dynamic Management Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v5i2.5659

Penelitian ini bertujuan untuk mengetahui apakah struktur modal yang diukur dengan rasio Debt to Assets Ratio dan Debt to Equity Ratio berpengaruh terhadap profitabilitas (Return on Asset) perusahaan Subsktor Otomotif Dan Komponen Tahun 2014-2020 Yang Terdaftar Di BEI. Berdasarkan hasil penelitian diketahui bahwa Debt to Assets Ratio tidak berpengaruh terhadap (Return on Asset) Perusahaan Subsktor Otomotif Dan Komponen Tahun 2014-2020 Yang Terdaftar Di BEI yang dapat dilihat dari nilai t-hitung (-0,689676) < t-tabel (1,99601) dan nilai Prob. 0,4928 > 0,05. Debt to Equity Ratio berpengaruh terhadap (Return on Asset) Perusahaan Subsktor Otomotif Dan Komponen Tahun 2014-2020 Yang Terdaftar Di BEI yang dapat dilihat dari nilai demikian t-hitung (-3.473833) > t-tabel (1,99601) dan nilai Prob. 0,0009 < 0,05. Secara parsial Debt to Assets Ratio dan Debt to Equity Ratio berpengaruh terhadap (Return on Asset) Perusahaan Subsktor Otomotif Dan Komponen Tahun 2014-2020 Yang Terdaftar Di BEI yang dapat dilihat dari nilai F-statistic sebesar 7,190929 > F tabel 3,13 dan nilai Prob (F-statistic) 0,001482 < 0,05. Dengan besarnya pengaruh 15,21% artinya naik turunnya nilai variabel ROA dapat dijelaskan oleh variabel DAR dan DER sebesar 15,21%, sementara sisanya sebesar 84,79% dijelaskan oleh variabel lain yang tidak diteliti.Keywords: Return on Asset, Debt to Assets Ratio, Debt to Equity Ratio

PERSEPSI PENGURUS KOPERASI TERHADAP KETEPATAN WAKTU RAPAT ANGGOTA TAHUNAN PADA KOPERASI DI KOTA TANGERANG Hamdani Triana
Dynamic Management Journal Vol 2, No 2 (2018): Dynamic Management Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v2i2.1065

ABSTRAKPenelitian ini dimaksudkan untuk mengetahui pengaruh persepsi terhadap pemahaman atas laporan keuangan pada koperasi di Kota Tangerang. Penelitian ini dilakukan pada koperasi yang ada di Kota Tangerang, dengan sampel penelitian sebanyak 53 orang responden yang menjabat sebagai pengurus koperasi. Variabel dalam penelitian ini terdiri dari variabel independen yaitu persepsi pengurus koperasi (PPK) dan variabel dependen yaitu dan variabel dependen yaitu ketepatan waktu pelaksanaan rapat anggota tahunan (RAT). Metode pengumpulan data melalui survey lapangan dengan menggunakan kuesioner, wawancara langsung dan studi kepustakaan. Unit analisis adalah orang (pengurus koperasi). Metode analisis data menggunakan regresi linier sederhana. Alat analisis mengunakan SPSS 24.0. Persepsi pengurus koperasi berpengaruh positif dan signifikan terhadap dan ketepatan waktu pelaksanaan rapat anggota tahunan (RAT) pada koperasi di Kota Tangerang. Semakin baik persepsi pengurus koperasi maka semakin cepat dalam penyelenggaraan Rapat Anggota Tahunan (RAT).Kata kunci: persepsi pengurus koperasi, ketepatan waktu rapat anggota tahunan.

INTERNAL FRAUD AT SYARIAH BANKING IN INDONESIA IS A CERTAINTY Hamdani Hamdani
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

This research has been describing an internal fraud happened at Syariah Banking in Indonesia. The development of Syariah banking should have to be in compliance with a good internal controlling system and management, otherwise, the internal fraud would happen either internally or externally. The bank with syariah principles should have to be applied accordingly in order to avoid any internal fraud happened in it which is tauhid, syariah and moral values. Nevertheless, such a value application is not quite easy to be implemented refers to Nabi Muhammad SAW has been shown the implementation of shidiq, fatonah, amanah and tabligh (ShiFat).Keyword : Internal fraud

Earning management practices in Islamic banking in Indonesia Siti Chanifah; Hamdani .; Mutiara Wiedyaningtias
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

This study discusses to study earnings management practices in Islamic banking which are listed on the Indonesia Stock Exchange for the 2012-2016 period. Research using quantitative descriptive. The population in this study is the Islamic banking sector in Indonesia. Research samples at 11 Sharia Commercial Banks (BUS) reported on the Indonesia Stock Exchange. The data analysis technique used is descriptive analysis, with earnings management calculations using the Friedlan Model. The variable analyzed is earnings management using discretionary accruals. The results of this study show how earnings management practices occur in 11 Islamic banks in Indonesia. Value-added positive discretionary accruals indicate that there are earnings management practices by increasing earnings or increasing revenue and negative value discretionary accruals values indicate how earnings management practices by decreasing earnings or income decreases. Keywords: Earnings Management, Discretionary Accruals, Islamic Banking

PERCEPTION OF THE COOPERATIVE UNIT MANAGEMENT AGAINST THE UNDERSTANDING ABOUT THE FINANCIAL REPORT OF THE COOPERATIVE UNIT IN TANGERANG Hamdani .; Triana Zuhrotun Aulia
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

This research is to find out the effect of the perception upon the understanding about the financial report of the cooperative unit in Tangerang. The research has been done at the cooperative units in Tangerang, and the samples of the research is 53 respondents who are the management of the cooperative. Variables of this research are independent variable which is the perception of the cooperative management (PPK) and dependent variable which is the understanding about the financial report (PALK) Data collection method is field survey using questionnaires, direct interview and library study. Analysis unit is the people (cooperative unit management). Method of data analysis has applied simple linear regression. Analysis equipment is applying SPSS 24.0. The perception of the cooperative unit management has positively and significantly affected the understanding about the financial report based on SAK, ETAP at the cooperative units in Tangerang. The better perception of the cooperative unit management has improved the understanding of the financial report.Key words: perception of the management of cooperative unit, understanding about the financial report.

IMPLEMENTASI SAK ETAP SEBAGAI UPAYA MENINGKATKAN KUALITAS LAPORAN KEUANGAN DAN PENGARUHNYA TERHADAP KESEHATAN KOPERASI DI KOTA TANGERANG Triana Zuhrotun Aulia; Hamdani Hamdani
COMPETITIVE Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i2.2817

Koperasi di Indonesia mengalami penurunan secara kuantitas dan kualitas. Jumlah yang terus menurun disebabkan menurunnya tingkat kesehatan koperasi. Pembenahan yang harus dilakukan adalah dilakukannya reformasi koperasi yaitu melalui pembinaan secara terus-menerus sehingga secara kuantitas jumlah koperasi meningkat dan secara kualitas koperasi ikut terangkat. Kualitas koperasi yang baik salah satunya dapat dilihat dari kualitas laporan keuangannya. Penelitian ini dimaksudkan untuk mengetahui implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) guna meningkatkan kualitas laporan keuangan dan menilai kesehatan koperasi pada koperasi di Kota Tangerang. Diharapkan penelitian ini bermanfaat secara teoritis dalam pengembangan ilmu pengetahuan serta manfaat praktis bagi penulis, masyarakat dan pengurus koperasi. Sampel penelitian adalah seluruh koperasi yang ada di Kota Tangerang.Variabel yang digunakan dalam penelitian ini terdiri dari variabel eksogen (implementasi SAK-ETAP) dan variabel intervening (kualitas laporan keuangan), dan variabel endogen (tingkat kesehatan koperasi). Data yang dikumpulkan melalui survey lapangan dengan menggunakan kuesioner dan wawancara langsung untuk mendapatkan informasi yang lebih lengkap. Untuk mendukung argumentasi secara teoritis dilakukan studi kepustakaan.Metode analisis data penelitian ini mengunakan Software SEM PLS 4.0 dengan tahapan sebagai berikut: pengujian model pengukuran (outer model) yaitu uji convergen validity, uji discriminant validity, dan uji composite reliability. Langkah selanjutnya yaitu dilakukan pengujian model struktural (inner model) dan pengujian hipotesis.Hasil penelitian membuktikan bahwa implementasi SAK ETAP berpengaruh positif signifikan terhadap kualitas laporan keuangan dan tingkat kesehatan koperasi. Kualitas laporan keuangan berpengaruh positif signifikan terhadap tingkat kesehatan koperasi dan menjadi variabel yang memediasi pengaruh implementasi SAK ETAP terhadap tingkat kesehatan koperasi.

Comparison Of Applying Single Index Model And Capital Asset Pricing Model By Means Achieving Optimal Portfolio Siti Chanifah; Hamdani Hamdani; Andi Gunawan
Agregat: Jurnal Ekonomi dan Bisnis Vol. 4 No. 1 (2020)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

The aim of this research is to analyse the comparison of applying Single Index Model and Capital Asset Pricing Model by means of achieving the Optimal Portfolio towards registered Issuers which are listed on the Liquid Index 45 (LQ45). The observation has been conducted for 60 months, since February 2014 until January 2019. Quantitative approach has been used to analyse 45 companies as the total number of population of the research. There have been chosen 26 companies (issuers) as the sample of the research through Purposive Sampling Technique out of 45 companies. Single Index Model and CAPM have been used as the tools of analysis in this research. The results of the research show that portfolio is formed by Single Index Model because it considers all aspects of the economy which cause a security which may avoid from losses. Meanwhile, Capital Asset Pricing Model only considers particular risk in an efficient portfolio combinations. Needless to say, it would be better for investors to use Single Index Model in order to gain the most valueable achievement on investment yield value.

PERBANDINGAN MODEL ALTMANT, ZMIJEWSKI, SPRINGATE, GROVER DAN FOSTER DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN MASKAPAI PENERBANGAN INDONESIA DI MASA PANDEMI COVID 19. Dhea Zatira; Abdul Karim Butar Butar; Hamdani Hamdani
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 9, No 2 (2022): Volume 9, No 2 Tahun 2022
Publisher : Fakultas Ekonomi dan Bisnis (FEB) Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v9i2.2715

ABSTRAKPenelitian ini bertujuan untuk memprediksi kebangkrutan perusahaan manufaktur sub sektor transportasi udara yang terdaftar di Bursa Efek Indonesia selama masa Pandemic Covid 19 yaitu tahun 2019-2020 dengan menggunakan Model Altmant Z score, Model Zmijewski, Model Springate, Model Grover dan Model Foster. Metode analisis data dalam peneltian ini adalah deskritif kuantitatif dengan sumber data sekunder. Berdasarkan hasil kelima metode yang digunakan, model yang memiliki tingkat akurasi tertinggi adalah model Zmijewski dan Model Grover dengan tingat akurasi sebesar 35%. Model springate dengan tingkat akurasi 12,5%, sedangkan Altman dan Foster tingat akurasinya 0%.Kata Kunci: Altmant, Zmijewski, Springate, Grover dan Foster

Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance Hamdani; Dhea Zatira; Eni Suharti
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.936

This study aims to see whether green accounting, environmental performance and company size can affect company performance moderated by CSR for the 2016-2020 period. This study uses a panel data regression method with a sample of companies listed in PRPOPER. The results show that partially green accounting and environmental performance variables can affect companies in implementing CSR while the size variable can not have an effect, as well as in the next results only environmental performance variables that can affect financial performance while green accounting, size and CSR have no effect on financial performance. An interesting finding is that green accounting which is a cost that must be incurred for CSR activities does not affect financial performance where this indicates that companies that implement CSR consider that environmental costs have been treated as operating costs in general.

Generating Micro, Small and Medium Enterprises in a Pandemic Period with Innovation and Technology Hamdani; Eneng Wiliana; Nining Purnaningsih; Dhea Zatira; Khorida AR
MOVE: Journal of Community Service and Engagement Vol. 1 No. 5 (2022): May 2022
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v1i5.79

The seminar "Generating MSMEs in a Pandemic Period with Innovation and Technology" is an activity to provide knowledge and an overview of how to survive and even develop a business during and after the occurrence of COVID-19 which caused the economy to decline, in order to maintain and improve people's welfare. The purpose of the implementation of this activity is to awaken MSMEs to be able to compete during the pandemic so that businesses can continue to run, MSMEs are able to compete with Competitors during a pandemic by utilizing technology, Increasing creativity by innovating, Being able to improve social media for promotional facilities. , Able to Improve the Ability of MSMEs in terms of financial management, MSMEs better understand the Financial Processing system and MSMEs better understand how the process of capital financing

Co-Authors Abbas, Dirvi Surya Abdul Karim Ahmad Jayanih Ahmad Zaki Mubbarok Alfia Nur Azizah Andi Gunawan Anisa Fu’adiyah Arde Lianti BASUKI Basuki Basuki Budi Rohmansyah Cindi Furwati Daniel Rahandri Dara Bayuningtias Dea Safira Dewi Rachmania Dhea Zatira Dhea Zatira Dhea Zatira Dhea Zatira Djenni Sasmita Endang Wahyuni Eneng Wiliana Eni Suharti Erma Wati Ersa Amanda Maulida Fida Arumingtyas Fitri Lim Hafira Isnain Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Husna Darra Sarra Imam Hidayat Khorida AR Lea Amanda Sari Lena Erdawati Meliana Putri Hamida Mikrad Mikrad Mohamad Zulman Hakim Muhammad Ikhlasul Mutiara Wiedyaningtias Nadiatul Fiqriyah Neneng Nurlaila Nining Purnaningsih Noramita Noramita Nurpadlillah Nurpadlillah Pambudi, Januar Eky Putri Okta Andani Rika Ristianti Risseu Rizkia Monika Rizki Amelia Salsabila Saifana Samino Hedrianto Samino Hendrianto Sarah Nurjanah Seleman Hardi Yahawi Seleman Hardy Yahawi Shalsabila Herman Sigit Budi Santoso Siroj Tholibin Siti Chanifah Siti Chanifah Siti Nurjanah Sriyanto Sriyanto Tekni Megaster Triana Zuhrotun Aulia Triana Zuhrotun Aulia Triana Zuhrotun Aulia Watiyarrahmah Watiyarrahmah Winda Mulyani Yogy Hendarji

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