Article Per Year (5 Year)
p-Index From 2019 - 2024
1.554
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Muhammadiyah JURNAL KEBANGSAAN Jurnal EMT KITA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) JPM: JURNAL PENGABDIAN MASYARAKAT ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Ermad M.J
Universitas Muhammadiyah Aceh
Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
PENGARUH PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA MJ, Ermad; Umar, Zulkifli
JURNAL KEBANGSAAN Vol 7, No 14 (2018): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of sales growth and profitability on capital structure, both simultaneous and individually. This study is a census research, which includes all basic industrial and chemical companies listed on the Indonesia Stock Exchange that have met the criteria in the observation data. The observation period of 2015-2017 research data totaling 30 companies. The analytical method used is multiple linear regression. The results of this study found sales growth and profitability affect the capital structure, both simultaneous and individually. Keywords: Capital structure, sales growth, profitability
Pengaruh Profitabilitas terhadap Nilai Perusahaan yang Dimoderasi oleh Utang (Studi pada Perusahaan Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia) Ermad Mj; Zulkifli Umar; Tarmizi Gadeng; Devi Kumala
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 1 (2020): Edisi Juli - Desember 2020
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i1.869

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap nilai perusahaan yang dimoderasi oleh utang. Penelitian ini adalah penelitian sampel, yakni memasukan sebagian populasi ke dalam pengamatan yang dipilih berdasarkan kriteria tertentu. Periode pengamatan data penelitian dari tahun 2015-2019 yang berjumlah 35 sampel perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia. Serta dengan 140 elemen pengamatan. Metode analisis yang digunakan adalah moderated regression analysis, dengan pendekatan interaksi. Hasil penelitian ini menemukan bahwa profitabilitas berpengaruh meningkatkan nilai perusahaan. Utang memoderasi secara homologiser dan memperlemah pengaruh profitabilitas terhadap nilai perusahaan.Kata Kunci: nilai perusahaan, profitabilitas, utang.
Efek Reputasi Kap dan Keterlambatan Laporan Auditor Independen Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Zulkifli Umar; Ermad M J; Dhea Adhima Suemdra
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.485

Abstract

This study aims to examine the effect of the reputation of the public accounting firm and the delay in the independent auditor's report on the timeliness of submitting financial statements. This research is a sample study, which includes 225 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected by simple random sampling technique, the sample size was determined by the slovin formula. The analytical method used is logistic regression. The results of the study found that the reputation of public accounting firms had an effect on increasing the timeliness of submitting financial reports, especially public accounting firms affiliated with the Big 4. The delay in the independent auditor's report also affects the timeliness of the financial report submission, especially the auditor who is not late in submitting the independent auditor's report.
Komisaris Independen dalam Memoderasi Kepemilikan Institusional Terhadap Penjualan Pihak Berelasi Ermad M.J; Zulkifli Umar; Dhea Adhima Suemdra
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.486

Abstract

This study aims to examine the role of independent commissioners in moderating the effect of institutional ownership on sales to related parties. This research is a sample study, which includes 207 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected with certain criteria techniques. The analytical method used is moderated regression analysis. The results of the study found that institutional ownership had no significant effect on sales to related parties. The independent commissioner moderated the homologizer moderated the influence of institutional ownership on sales to related parties.
Kepemilikan Institusional Sebagai Pemoderasi Pengaruh Penjualan Kepada Pihak Berelasi Terhadap Nilai Perusahaan Ermad M.J; Zulkifli Umar; Supriyanto Supriyanto; Wardayani Wardayani; Elserra Siemin Ciamas
Journal of Business and Economics Research (JBE) Vol 1 No 2 (2020): JBE - Juni 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.833 KB)

Abstract

This study aims to examine institutional ownership as a moderating effect of related parties sales on firm value. This study is a sample study, which includes a portion of the population into observations selected based on certain criteria. The observation period of research data from 2016-2018 which amounted to 241 samples of manufacturing sector companies listed on the Indonesia Stock Exchange. The analytical method used is moderated regression. The results of this study found that institutional ownership moderates the effect of related parties sales on firm value
Perang Utang pada Hubungan Kepemilikan Institusional dengan Penjualan Pihak Berelasi. Ermad M.J; Fathul Khaira; Dhea Adhima Suemdra
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.643

Abstract

This study aims to examine the role of debt in moderating the effect of institutional ownership on sales to related parties. This research is a sample study, which includes 300 companies from 706 manufacturing sector companies during the 2017-2020 observation year. The sample was selected with certain criteria techniques. The analytical method used is moderated regression analysis. The results of the study found that institutional ownership has a significant positive effect on sales to related parties. Debt is not able to moderate the effect of institutional ownership on sales to related parties.
Peran Moderasi Kepemilikan Asing terhadap Hubungan Penjualan kepada Pihak Berelasi dengan Nilai Perusahaan Nadiya; Ermad M J; Syiva Gebrina Ridzqy
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): Juli 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.856

Abstract

This study aims to examine the role of foreign ownership in the relationship between sales to related parties and firm value. The population in this study are raw goods sector companies listed on the Indonesian Stock Exchange from 2021 to 2022, totaling 192 companies. The sample in this study was selected with certain criteria. The criteria are companies that have foreign ownership, make sales transactions to related parties, and are listed on the Indonesian Stock Exchange consecutively during the observation period. The final sample is 21 companies and with 42 observations. The data collection technique used in this research is documentation. The technique is to collect company financial report data and idx publication reports in the form of idx statistics yearly to find out the value of the company. The analytical method used in this study is moderated regression analysis with the EGLS (cross-section random effects) panel method with the help of the Eviews application. The results of this study found that sales to related parties had no significant effect on firm value. This can be seen from the significant value, which has a higher significant level (0.8374 > 0.05). Foreign ownership only has the potential to moderate (homologizer moderated) the relationship between sales to related parties and company value. This can be seen from the significant values of the interaction variables which are also greater than the significant level (0.7052 > 0.05).
Pengaruh Profitabilitas terhadap Nilai Perusahaan yang Dimoderasi oleh Utang (Studi pada Perusahaan Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia) Ermad Mj; Zulkifli Umar; Tarmizi Gadeng; Devi Kumala
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 1 (2020): Edisi Juli - Desember 2020
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i1.869

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap nilai perusahaan yang dimoderasi oleh utang. Penelitian ini adalah penelitian sampel, yakni memasukan sebagian populasi ke dalam pengamatan yang dipilih berdasarkan kriteria tertentu. Periode pengamatan data penelitian dari tahun 2015-2019 yang berjumlah 35 sampel perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia. Serta dengan 140 elemen pengamatan. Metode analisis yang digunakan adalah moderated regression analysis, dengan pendekatan interaksi. Hasil penelitian ini menemukan bahwa profitabilitas berpengaruh meningkatkan nilai perusahaan. Utang memoderasi secara homologiser dan memperlemah pengaruh profitabilitas terhadap nilai perusahaan.Kata Kunci: nilai perusahaan, profitabilitas, utang.
PENGARUH PERTUMBUHAN PENJUALAN PROFITABILITAS DAN AKTIVITAS PERUSAHAAN TERHADAP STRUKTUR MODAL Zulkifli Umar; Ermad Dj; Cut Modila Dwi Safira, S.E.
Jurnal Akuntansi Muhammadiyah (JAM) Vol 12, No 1 (2022): Edisi Januari - Juni 2022
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v12i1.1388

Abstract

Penelitian ini bertujuan untuk menguji apakah pertumbuhan penjualan, profitabilitas, dan aktivitas perusahaan berpengaruh terhadap struktur modal. Data penelitian ini diambil dari laporan tahunan (annual report) yang berisi laporan keuangan audited perusahaan yang berada dalam indeks Perusahaan Property dan Real Estate di Bursa Efek Indonesia tahun 2018-2020. Populasi dalam penelitian ini sejumlah 57 perusahaan yang terdaftar dalam indeks Perusahaan Property dan Real Estate di Bursa Efek Indonesia dari tahun 2018-2020. Sampel ditentukan berdasarkan metode sensus (jenuh) dengan tidak menguji perusahaan yang tidak memiliki laporan keuangan lengkap, mengalami kerugian, tidak mengalami pertumbuhan penjualan, sehingga dapat diperoleh sampel sebanyak 57. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa pertumbuhan penjualan, profitabilitas, dan aktivitas perusahaan berpengaruh terhadap struktur modal. Pertumbuhan penjualan berpengaruh terhadap terhadap struktur modal. Profitabilitas berpengaruh terhadap struktur modal. Aktivitas perusahaan berpengaruh terhadap struktur modal
Pelatihan Penyusunan Laporan Keuangan Badan Usaha Milik Gampong (BUMG) di Cot Mentiwan Kabupaten Aceh Besar Zulkifli Umar; Ermad M J; Dian Hendra Syahputra; Ricval Mawardi; Rusmelia
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Juli 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i1.1063

Abstract

The purpose of this community service is to train managers of village-owned enterprises (BUMG) to be able to prepare financial reports. This is because BUMG managers are still experiencing problems in preparing financial reports. This activity provides solutions for BUMG managers so that their financial reports can be produced. This community service was carried out at BUMG Ban Na in Gampong Cot Mentiwan, Ingin Jaya District, Aceh Besar District. BUMG Ban Na is engaged in fattening cattle. The result of this community service is that it has succeeded 100% in making a BUMG Ban Na financial report for the year ending December 31, 2022.
Co-Authors Cut Modila Dwi Safira, S.E. Devi Kumala Dhea Adhima Suemdra Dian Hendra Syahputra Elserra Siemin Ciamas Fathul Khaira Nadiya Ricval Mawardi Rusmelia Supriyanto Syiva Gebrina Ridzqy Tarmizi Gadeng Wardayani Wardayani Zulkifli Umar