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All Journal Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Innovative: Journal Of Social Science Research Indonesian Journal of Community Empowerment

Krisnando Krisnando

Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Author-ID : 4160319

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Articles

Pengaruh Financial Distress, Komite Audit, dan Ukuran Perusahaan terhadap Manajemen Laba Krisnando Krisnando; Savira Damayanti
Jurnal Ekonomi Vol 30 No 01 (2021): [Jurnal STEI Ekonomi - JEMI] Vol. 30 No. 01 (Juni - 2021)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v30i01.431

This study aims to determine the effect of Financial Distress, Audit Committee, and Company Size on Earnings Management in real estate and property companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative research strategy with a causal type of quantitative approach and the data analysis method used in this study is descriptive statistical analysis, panel data regression analysis using Eviews 10. The population of this study is real estate and property companies listed on the Indonesia Stock Exchange. year 2017-2020. The sample was determined based on the purposive sampling method, with a total number of observations of 56. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study concluded that (1) Financial Distress partially has a significant positive effect on Earnings Management, this is because investors want the company to have stable profits so that it can encourage companies to carry out earnings management. (2) The Audit Committee has no effect on Earnings Management, meaning that there are many or few members of the audit committee in a company. company., (3) Company size has a positive and significant effect on Earnings Management, this is because large companies get more pressure from investors in order to display stable profits, so that they can attract investors to invest.

Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Firm Size terhadap Nilai Perusahaan Pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020 Krisnando Krisnando; Reza Novitasari
Jurnal Manajemen Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v18i02.436

Penelitian ini bertujuan untuk mengetahui Pengaruh Struktur Modal, pertumbuhan Perusahaan, dan Firm Size terhadap Nilai Perusahaan pada perusahaa Consumer Goods yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan strategi penelitian asosiatif dengan tipe kausalitas pendekatan kuantitatif dan metoda analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, analisis regresi data panel, uji asumsi klasik, uji hipotesis dan koefisisen determinasi dengan menggunakan Eviews 10. Populas dari penelitian ini adalah perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia tahun 2017- 2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 16 perusahaan consumer goods sehigga total obserasi dalam penelitian ini sebanyak 64 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id. Pengujian hipotesis dengan menggunakan uji t. Berdasarkan hasil analissi regresi linier data panel dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa (1) Secara parsial Struktur Modal berpengaruh positif dan signifikan terhadap Nilai Perusahaan, (2) Pertumbuhan Perusahaan berpengaruh negative tidak signifikan terhadap Nilai Perusahaan, (3) Firm Size berpengaruh negatif dan signifikan terhadap Nilai Perusahaan, (4) Secara simultan struktur modal, pertumbuhan perusahaan, dan firm size berpengaruh positive signifikan terhadap Nilai Perusahaan.

ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN RENTABILI-TAS SEBAGAI ALAT EVALUASI KONDISI KEUANGAN PERUSAHAAN TELEKOMUNIKASI DI BEI Krisnando .
Jurnal Ekonomi Vol 25 No 02 (2016): [Jurnal STEI Ekonomi - JEMI] Vol. 25 No. 02 (Des - 2016)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v25i02.87

Pengaruh Struktur Kepemilikan Institusional, Ukuran Perusahaan dan Dividen Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014 Krisnando .
Jurnal Ekonomi Vol 26 No 01 (2017): [Jurnal STEI Ekonomi - JEMI] Vol. 26 No. 01 (Juni - 2017)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

This study aims to determine the effect of ownership structure, company size and dividend to earnings management in companies listed on the Indonesia Stock Exchange, partially and simultaneously. The population in this research is manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2014. List of companies listed at this time amounted to 141 companies. Based on the sampling criteria obtained a total of 18 sample companies listed in Indonesia Stock Exchange 2010-2014. The data analysis method used is Testing Assumptions Classical (Normality Test, Multicollinearity Test, Heteroskedastisity Test and autocorrelation test), Multiple Linear Regression Analysis, Hypothesis Testing (Statistic t test and F test), as well as the Test Coefficient of Determination.From the results of the study concluded that 1) The ownership structure no significant effect on earnings management in companies listed on the Indonesia Stock Exchange, so ha1 not proven, 2) The size of the company a significant effect on earnings management in companies listed on the Indonesia Stock Exchange, so that Ha2 proven, 3) dividends significant effect on earnings management in companies listed on the Indonesia Stock Exchange, so HA3 proven, 4) the ownership structure, company size and dividend significantly influence earnings management in companies listed on the Indonesia Stock Exchange, so that ha4 proven.

Pengaruh Return On Asset Terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Krisnando .
Jurnal Ekonomi Vol 28 No 01 (2019): [Jurnal STEI Ekonomi - JEMI] Vol. 28 No. 01 (Juni - 2019)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

This study is aimed to test the effect of return on assets on firm value with managerial ownership as a moderating variable in manufacturing companies that listed in Indonesia Stock Exchange (BEI) with the research period from 2016 to 2017.This research uses associative quantitative approach, which is measured using of multiple linear regression based method use Eviews 9. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016 up to 2017. Sample was determined by purposive sampling method, and get 61 manufacturing companies. So, total observation in this research are 122 observations. The data used in this study are secondary data. Data collected techniques using the documentation method through the official website of IDX: www.idx.co.id, hypothesis testing are using t test.The results of the study prove that (1) Return on Assets has a significant positive effect on Company Value which is proxied by Tobin's Q on manufacturing companies listed on the IDX for the period 2016-2017, (2) Managerial ownership does not significantly influence or weaken the relationship between Return on Assets with Company Value which is proxied by Tobin's Q for manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2017

Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi Krisnando Krisnando; Sri Handoko Sakti
Jurnal Manajemen Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

- This study aims to examine whether the influence of Good Corporate Governance is proxied by institutional ownership, an independent board of commissioners, and an audit committee as well as the size of the company that is moderated by financial performance on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2015 -2017. This research uses descriptive quantitative research, which uses multiple linear regression-based methods with Eviews 10. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample was determined based on the purposive sampling method, with a total sample of 18 manufacturing companies, so that the total observation in this study was 54 observations. The data used in this research is secondary data. Data mining techniques using methods carried out through the official sites www.idx.co.id and www.idnfinancials.com. Hypothesis testing using t test. The results of the study prove that Good Corporate Governance is proxied by institutional ownership, an independent board of commissioners, and an audit committee, as well as company size. institutional ownership has a significantly negative effect on firm value. This reflects the higher proportion of institutional ownership, the higher the pressure from various corporate investors to raise profits. While the independent board of commissioners, audit committee, and company size do not significantly influence the value of the company. This reflects that more and more members of the board of independent commissioners will cause difficulties in coordination between members of the board of independent commissioners and the audit committee and may hamper supervision. The impact of this is that the market gives a negative reaction and results in a decrease in the value of the company. Financial Performance does not moderate the relationship between institutional ownership, independent board of commissioners, and audit committee, as well as the size of the company against the value of the company in manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period.

Pengaruh Likuiditas, Capital Intensity, dan Perencanaan Pajak Terhadap Pajak Penghasilan Badan Merliyana Merliyana; Indah Nurnoviyanti; Enung Siti Saodah; Kus Tri Andyarini; Hendrawati Hendrawati; Krisnando Krisnando
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i5.4827

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas terhadap pajak penghasilan badan, untuk menguji dan menganalisis pengaruh capital intensity terhadap pajak penghasilan badan, dan untuk menguji dan menganalisis perencanaan pajak terhadap pajak penghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode tahun 2019-2022. Populasi pada penelitian ini sebanyak 32 Perusahaan Transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia (BEI) dengan penentuan sampel menggunakan purposive sampling dan sebanyak 4 perusahaan yang terpilih. Peneliti menggunakan data keuangan yang terdapat pada laporan keuangan triwulan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sehingga total observasi dalam penelitian ini sebanyak 64 observasi. Hasil penelitian menunjukkan bahwa (1) likuiditas tidak berpengaruh terhadap pajak peghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di BEI periode 2019-2022, (2) capital intensity tidak berpengaruh terhadap pajak penghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di BEI periode 2019-2022, dan (3) perencanaan pajak berpengaruh terhadap pajak penghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di BEI periode 2019-2022.

PENYULUHAN TEKNOLOGI E-COMMERCE DALAM PERKEMBANGAN UMKM STREET FOOD DI RAWAMANGUN Rutinaias Haholongan; Krisnando Krisnando; Bayu Pratama; Tio Prasetyo; Rika Putri Dewi; Aliyah Aliyah; Dani Satrio Tanamal
MAJU : Indonesian Journal of Community Empowerment Vol. 1 No. 2 (2024): MAJU : Indonesian Journal of Community Empowerment, Maret 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/9aktea68

Perkembangan pengaruh permbedayaan teknologi e-commerce di UMKM street food di rawamangun, memanfaatkan teknologi e-commerce namun masih sekedar menempelkan atau menempatkan usahanya pada teknologi ini saja dengan kualitas e-commerce yang seadaanya. Teknologi e-commerce sangat dibutuhkan bagi setiap pedagangan maupun pembisnis dan kewirausahaan di tengah persaingan semakin meningkat. Metode yang di gunakan ceramah dan metode diskusi bertujuan untuk meningkatkan pemahaman tentang pemanfaatan teknologi e-commerce di setiap pembisnis Masalah yang diselesaikan yaitu, strategis perkembangan teknologi e-commerce di pemasaran dan penjualan yang lebih efektif, dan mudah dan murah dalam mendorong keberhasilan perkembangan umkm di rawamangun. Untuk memerluaskan akses pemasaran melalui pemberian penyuluhan cara menggunakan teknologi digital. E- coommerce sistem yang menduduki ranking teratas , sehingga konsumen atau pelanggan mudah mencari alamat tersebut.dalam rangka mempeluas jaringan usaha

Co-Authors Aliyah Aliyah Bayu Pratama Dani Satrio Tanamal Enung Siti Saodah Hendrawati Hendrawati Indah Nurnoviyanti Kus Tri Andyarini Merliyana merliyana Reza Novitasari Rika Putri Dewi Rutinaias Haholongan Savira Damayanti Sri Handoko Sakti Tio Prasetyo

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