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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Mandalika Journal of Business and Management Studies Indonesian Journal of Accounting and Financial Technology (CRYPTO)
Harahap, Subur
Institut Bisnis Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE INFLUENCE OF FINANCIAL DEVELOPMENT ON EMISSIONS IN INDONESIA WITH ECONOMIC GROWTH AS A MODERATING VARIABLE Muhammad Risal Tawil; Emi Yulia Siska; Muhammad Lucky; Subur Harahap; Melinda Melinda
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13213

Abstract

Abstract This research aims to examine the influence of financial development on emissions in Indonesia in 2015-2023 by adding economic growth as a moderating variable. The data is panel data, which was tested with the help of SmartPLS software. The research results show that financial development has a significant and positive effect on emissions. Economic growth is able to moderate the relationship between economic growth and emissions disclosure. It is hoped that this research will become a basis for consideration for investors in making investment decisions, especially in companies. Keywords: Economic Growth, Emissions, Financial Development.
Exploring The Impact Of Green Finance, Financial Literacy, And Social Capital On The Performance And Financial Sustainability Of Indonesian MSMEs Efriyani Sumastuti; Subur Harahap; Godlif Sianipar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9719

Abstract

The long-term survivability and financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Indonesia are examined in this study in relation to social capital, financial literacy, and green finance. A quantitative approach that blended structural equation modeling (SEM) and partial least squares (PLS) regression analysis was used to examine survey data collected from a sample of 267 MSMEs. The study found that sustainability, social capital, financial literacy, and green finance are strongly correlated with the financial success of MSMEs. It was shown that MSME performance and sustainability were specifically enhanced by social capital, financial literacy, and green finance. The findings emphasize how important it is to integrate sustainable practices, raise financial literacy, and foster social networks within Indonesia's MSME sector in order to promote inclusive growth and sustainable development
Exploration of the Role of Professional Ethics in Enhancing Internal Audit Quality in the Banking Sector Hendro Lukman; Amatus Venantius Sabubun; Subur Harahap
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 2 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i2.266

Abstract

This study examines the crucial role of professional ethics—integrity, objectivity, independence, and competence—in enhancing internal audit quality in Indonesia’s banking sector. Using a mixed methods approach, quantitative data were collected from 80 internal auditors and analyzed through multiple regression, while qualitative insights were obtained from interviews with 15 audit managers and audit committee members. The findings show that professional ethics significantly improve audit quality, with integrity and independence being the strongest determinants of audit credibility, and competence reinforcing the reliability of audit recommendations. The qualitative results further highlight that an ethical organizational culture supports effective audit functions, strengthens governance, and helps prevent fraud. Overall, the study concludes that strong professional ethics not only elevate internal audit quality but also contribute to theoretical understanding and policy development for improving regulation and oversight in the banking industry.
The Effect of Financial Management and Investment Decision on Firm Value with Profitability as a Mediating Variable Henny A. Manafe; Tyahya Whisnu Hendratni; Subur Harahap; Ikramina Larasati Hazrati Havidz
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.5047

Abstract

Firm value reflects market perceptions of a company’s performance and long-term sustainability. However, empirical evidence regarding the influence of financial management and investment decisions on firm value remains inconsistent, indicating that the underlying internal mechanisms are not fully understood. This study aims to examine the effects of financial management and investment decisions on firm value, incorporating profitability as a mediating variable for companies listed on the Indonesia Stock Exchange. A quantitative approach with a causal research design was employed, utilizing secondary data from annual financial statements covering the 2019–2023 period. Financial management and investment decisions were measured using financial structure and asset growth indicators, while profitability and firm value were assessed using profit performance ratios and market-based ratios. Data analysis was conducted through multiple linear regression, with mediation tested using the Sobel test. The results reveal that financial management and investment decisions do not consistently exert a direct effect on firm value but significantly influence it through enhanced profitability. These findings underscore the critical role of profitability as a mediating mechanism in value creation and provide practical implications for managers in formulating financial and investment policies that enhance profitability and long-term firm value.
Customer Trust and the Intention to Use Digital Banking Services in the Era of Transformation Surahman Surahman; Subur Harahap; Moh. Sholeh
Mandalika Journal of Business and Management Studies Vol 4 No 1 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i1.464

Abstract

This study examines the role of customer trust in influencing the intention to use digital banking services in the era of digital transformation. The research employs a qualitative library research approach by reviewing books, peer-reviewed journal articles, and other relevant scientific publications related to customer trust, digital banking, and behavioral intention. Data were analyzed using content analysis to identify recurring themes, conceptual relationships, and significant findings from previous studies. The results indicate that customer trust remains a fundamental determinant of digital banking usage intention despite continuous technological advancement. Trust reduces perceived risk and uncertainty while strengthening customers' confidence in the security, reliability, and integrity of digital banking services. Furthermore, the findings demonstrate that technological innovation alone is insufficient to encourage sustainable adoption without strong institutional credibility. This study contributes to the behavioral finance and digital banking literature by emphasizing trust as a strategic factor that supports long-term customer engagement and provides practical implications for financial institutions seeking to enhance digital banking adoption through trust-building strategies.
Regulatory and Sustainability Perspectives in Pension Fund Management: A Comparative Analysis Eliza Eliza; Ahadi Rerung; Subur Harahap; Joni Devitra; Dwi Irawati
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4166

Abstract

Pension fund management in Southeast Asia faces challenges due to aging populations, economic volatility, and varying regulatory frameworks. This study investigates pension fund management practices in Singapore, Indonesia, Malaysia, Thailand, and the Philippines to identify factors influencing their sustainability. The objective is to compare regulatory frameworks, investment strategies, and demographic challenges to provide insights for policy reforms. Using a qualitative comparative analysis, the study examines data from government reports, academic articles, and industry publications. The findings reveal that Singapore’s strong regulatory system and diversified investments ensure high sustainability, while Indonesia struggles with limited regulations, low coverage (only 16.5% of workers), and conservative investment approaches. Malaysia, Thailand, and the Philippines face similar issues, with moderate sustainability due to weak oversight and reliance on low-yield assets. Demographic pressures, such as increasing dependency ratios, further strain these systems. The study concludes that tailored reforms, including expanding coverage to informal sectors and diversifying investments into assets like infrastructure, are essential to enhance pension system sustainability across Southeast Asia. These insights contribute to understanding regional pension management and offer practical recommendations for policymakers to secure long-term financial stability for retirees.
Analysis of the Effect of Capital Structure and Profitability on Firm Value in Manufacturing Companies Ferdinant Nuru; Subur Harahap; Noer Aisyah Barlian; Karnawi Kamar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4120

Abstract

In recent years, the dynamics of corporate finance have been significantly shaped by global economic volatility, technological advancements, and increasing financial market integration, especially in emerging economies. Manufacturing companies, being capital-intensive, are particularly sensitive to changes in capital structure and profitability, which serve as critical factors influencing firm value. This study investigates how capital structure and profitability affect the valuation of manufacturing firms listed on the Indonesia Stock Exchange. Employing a quantitative research design, panel data regression was applied to a purposive sample of 45 companies over the 2018–2022 period. Both fixed and random effects models were evaluated, with the Hausman test guiding model selection. Findings indicate that profitability has a robust positive impact on firm value, supporting signaling theory by demonstrating that higher profits communicate strong operational performance to investors. Conversely, higher leverage, as measured by capital structure, negatively impacts firm value, reflecting investor concerns over increased financial risk. The results suggest that firms can enhance market valuation by improving profitability, while careful management of debt levels is essential to avoid value erosion. These insights offer actionable recommendations for managers in emerging markets to optimize financial strategies and strengthen investor confidence.
The Effect of Professional Ethics in Tax Decision-Making by Accountants in Multinational Companies Novi Khoiriawati; Heru; Muhsin; Subur Harahap; Gilbert Rely
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4251

Abstract

Professional ethics are a fundamental aspect of tax accounting practice, especially for multinational companies that face the complexity of cross-border regulations as well as pressure on business interests. This study aims to analyze the influence of professional ethics on tax decision-making by accountants, taking into account tax compliance intentions as a mediating variable and management pressure as a moderation variable. The study used a quantitative approach through a survey of 236 accountants working in multinational companies in Indonesia. Data were collected using a structured questionnaire and analyzed using the SEM-PLS method. The results of the study show that professional ethics have a significant positive effect on the quality of tax decisions, both directly and through the mediating role of tax compliance intentions. However, management pressure weakens the relationship, which suggests an ethical dilemma for accountants when dealing with the company's profit orientation. These findings underscore the importance of implementing ethics training, strengthening corporate governance, and internal control policies that drive tax compliance. Theoretically, the study expands the literature on the relationship between professional ethics and tax behavior in a multinational context, while practically providing recommendations for companies and regulators to balance business interests with compliance with tax law.
Co-Authors Ahadi Rerung Amatus Venantius Sabubun Dwi Irawati Efriyani Sumastuti Eliza Eliza Emi Yulia Siska Ferdinant Nuru Gilbert Rely Godlif Sianipar Hendro Lukman Henny Angri Manafe Heru Ikramina Larasati Hazrati Havidz Joni Devitra Karnawi Kamar Melinda Melinda Moh. Sholeh Muhamad Risal Tawil Muhammad Lucky Muhsin Noer Aisyah Barlian Novi Khoiriawati SURAHMAN SURAHMAN Tyahya Whisnu Hendratni