Article Per Year (5 Year)
p-Index From 2021 - 2026
1.623
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Ascarya: Journal of Islamic Science, Culture and Social Studies J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI International Journal of Accounting & Finance in Asia Pasific SOCIRCLE : Journal Of Social Community Services E-Jurnal Akuntansi PATEMON: Multidisciplinary Research
Fanji Farman
TELKOM UNIVERSITY
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
KARAKTERISTIK DEWAN DIREKSI DAN ESG: PERAN MODERATING UKURAN PERUSAHAAN Ina Nusuki; Wahdan Arum Inawati; Fanji Farman; Novy Fajrianti
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19576

Abstract

This study investigates how corporate governance affects ESG (Environmental, Social, and Governance) aspects in Indonesia from 2020 to 2024. Using panel data regression and Commission Size, Audit Size, and Independent Commissioners, as well as their collective impact on ESG (Environmental, Social, and Governance) is measured using ESG scores, risk ratings (such as Sustainalytics), or sustainability indices (such as the IDX ESG Index). These measurements assess environmental (emissions, waste), social (employees, community), and governance (ethics, shareholder rights) impacts to determine a company's sustainability and risk. Based on agency theory, legitimacy, the findings show that Board Size, Audit Size, and Independent Directors significantly improve ESG, supporting the idea that they can enhance sustainability oversight. Conversely, board size and meeting frequency do not show consistent effects, challenging conventional assumptions in agency and stakeholder theories. It should be noted that board independence has a negative impact on ESG, highlighting the challenges of contextual governance in Indonesia. Independent Commissioners emerge as a stronger predictor of ESG than individual attributes, confirming that integrated governance mechanisms better explain corporate transparency.
Pemberdayaan Industri Rumah Tangga Melalui Peningkatan Kualitas Dan Kemasan Produk Olahan Lokal FANJI FARMAN; AHMAD ANDY ADINEGARA; INA NUSUKI; TIANA FENNY KRISDINA; MAMAN NUROCHMAN
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 2 (2025): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/socircle.v4i2.38

Abstract

Industri rumah tangga memainkan peran penting dalam meningkatkan perekonomian pedesaan, khususnya di Desa Cipeles, Kecamatan Tomo, Kabupaten Sumedang. Industri ini tidak hanya berfungsi sebagai sumber penghidupan bagi masyarakat setempat, tetapi juga memiliki potensi besar dalam meningkatkan daya saing produk lokal. Namun, dalam praktiknya, industri rumah tangga di desa ini masih menghadapi berbagai tantangan yang menghambat pertumbuhannya, terutama dalam hal kualitas produk dan inovasi kemasan. Produk olahan lokal sering kali kesulitan dalam standarisasi bahan baku, teknik produksi, dan estetika kemasan, menjadikannya kurang menarik bagi konsumen. Untuk mengatasi tantangan ini, diperlukan upaya pemberdayaan yang sistematis dan terarah untuk meningkatkan daya saing industri rumah tangga melalui peningkatan kualitas dan inovasi kemasan. Memberikan bantuan dalam penerapan standarisasi bahan baku, pelatihan kebersihan dan sanitasi, serta desain kemasan yang menarik diharapkan dapat meningkatkan daya jual produk lokal dari Desa Cipeles. Selain itu, pemanfaatan strategi pemasaran digital dan penguatan merek merupakan faktor kunci dalam memperluas jangkauan pasar. Penelitian ini bertujuan untuk memberikan solusi konkret bagi pengembangan industri rumah tangga yang berkelanjutan, sehingga berkontribusi pada kesejahteraan ekonomi yang lebih luas bagi masyarakat setempat. Kolaborasi antara pemerintah, lembaga keuangan, dan masyarakat sangat penting untuk mengatasi keterbatasan akses modal, adopsi teknologi, dan pelatihan. Dengan strategi yang tepat, peningkatan kualitas produk dan kemasan inovatif dapat menjadi pendorong pertumbuhan ekonomi, memastikan bahwa industri lokal tetap kompetitif di pasar yang semakin modern.   Abstrack The household industry plays a crucial role in improving the rural economy, particularly in Cipeles Village, Tomo District, Sumedang Regency. This industry not only serves as a source of livelihood for the local community but also holds significant potential in enhancing the competitiveness of local products. However, in practice, the household industry in this village still faces various challenges that hinder its growth, especially in terms of product quality and packaging innovation. Local processed products often struggle with standardization of raw materials, production techniques, and packaging aesthetics, making them less attractive to consumers. To address these challenges, a systematic and targeted empowerment effort is required to enhance the competitiveness of household industries through quality improvement and packaging innovation. Providing assistance in implementing raw material standardization, hygiene and sanitation training, and attractive packaging design is expected to increase the marketability of local products from Cipeles Village. Moreover, the utilization of digital marketing strategies and branding reinforcement are key factors in expanding market reach. This study aims to provide concrete solutions for sustainable household industry development, ensuring that it contributes to the broader economic welfare of the local community. Collaboration between the government, financial institutions, and the community is essential to overcoming the limitations of capital access, technology adoption, and training. With the right strategy, enhancing product quality and innovative packaging can serve as a driving force for economic growth, ensuring that local industries remain competitive in an increasingly modern market.
Financial Ratios and Earnings Per Share Evidence from Indonesian Food and Beverage Firms Muhammad Alvin; Fanji Farman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11149

Abstract

The purpose of this research is to look at food and drink firms listed on the Indonesia Stock Exchange from 2020 to 2024 and see how EPS is affected by current ratios, debt-to-equity ratios, and return on assets. Unpredictability in enterprises' capacity to produce profits for shareholders during the post-pandemic recovery phase prompted the study's impetus. The researchers used panel data regression analysis to take a quantitative approach. There were 121 firm-year observations in the sample, which was comprised of 25 enterprises chosen by selective sampling. Companies' websites and the Indonesia Stock Exchange's published annual financial statements were sources of secondary data. After using the Chow, Hausman, and Lagrange Multiplier tests to pick a model, the Random Effect Model (REM) was determined to have the best fit. Stronger liquidity enables better shareholder profitability, as seen by the positive and substantial influence of Current Ratio on profitability Per Share. A positive and statistically significant relationship between ROA and EPS indicates that efficient use of assets increases profits and value for shareholders. On the other hand, EPS is unaffected by the Debt to Equity Ratio. Return on Assets, Debt to Equity Ratio, and Current Ratio all have a substantial impact on Earnings Per Share at the same time. The significance of profitability and liquidity in enhancing shareholder returns in the food and beverage industry is shown by these studies.
PENGARUH PERENCANAAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA BADAN KEUANGAN DAN ASET DAERAH Rita Rosita; Syafira Mariana; Fanji Farman; Tita Kartika
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 1 (2026): Edisi Februari 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i1.16908

Abstract

Pemerintah dituntut untuk mencapai kinerja yang berorientasi pada kepentingan masyarakat melalui upaya mewujudkan visi dan misi yang telah ditetapkan. Dalam menjelaskan program kinerjanya, pemerintah memerlukan anggaran sebagai dasar dalam pelaksanaan rencana kerja. Perencanaan anggaran merupakan proses penetapan alokasi anggaran dalam periode tertentu untuk mendukung pelaksanaan program kerja tersebut. Penelitian ini bertujuan untuk menganalisis Pengaruh Perencanaan Anggaran terhadap Akuntabilitas Kinerja Badan Keuangan dan Aset Daerah Kabupaten Sumedang. Penelitian ini menggunakan pendekatan kuantitatif dengan Teknik pengambilan sampel nonprobability melalui metode purposive sampling. Teknik analisis yang diterapkan melalui analisis linear sederhana. Analisis koefisien determinasi, serta uji hipotesis. Berdasarkan data yang diperoleh dan hasil pengujian yang telah dilakukan, disimpulkan bahwa Perencanaan Anggaran berpengaruh positif dan signfikan tehadap Akuntabilitas Kinerja Badan Keuangan dan Aset Daerah Kabupaten Sumedang. Temuan ini ditunjukan oleh nilai t tabel pada taraf signifikansi 2.848 yang lebih tinggi dibandingkan dengan t table pada taraf signifikansi 5% sebesar 2.018, serta nilai signifikansi 0.007 yang lebih kecil dari 0.05. selanjutnya, hasil dari uji determinasi menunjukan bahwa perencanaan anggaran memberikan kontribusi sebesar 14,2% terhadap akuntabilitas kinerja, sementara 85,8% sisanya dipengaruhi oleh factor lain yang tidak diteliti dalam penelitian ini.
Islamic Social Business: The Role of al-Qardul Hasan in Empowering Vulnerable Micro-Enterprises through Bankziska Adi Santoso; Yuyun Ristianawati; Sri Hartono; Fanji Farman; Ina Nusuki
Ascarya: Journal of Islamic Science, Culture, and Social Studies Vol. 5 No. 2 (2025)
Publisher : Perkumpulan Alumni dan Santri Mahyajatul Qurro'

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53754/19sqjj52

Abstract

This study examines the development and implementation of Islamic financial institutions based on Al-Qardul Hasan, specifically through the Bankziska model, in the context of empowering micro, small, and medium enterprises (MSMEs). The phenomenon underlying this research is the high dependence of MSMEs on loan sharks who provide high-interest loans, especially in traditional markets, rural areas, and poor urban areas. In addition, the difficulty of accessing finance from conventional and Islamic banks further exacerbates the economic conditions of MSMEs. The Bankziska concept offers an alternative solution by providing loans without interest, without administrative fees, without fines, and collateral. Bankziska utilizes zakat, infaq, shodaqoh, and other social and religious funds to support MSMEs. The main objective of this concept is to realize a prosperous and just society (Baldatun thayyibatun wa rabbun ghafur). The research method used is qualitative with a case study approach. The research results indicate that the Bankziska concept can serve as an alternative model for empowering MSMEs based on Sharia principles, reducing dependence on loan sharks, and increasing financial access for MSMEs. Implications of this research include the development of a more inclusive and sustainable Sharia financial business model.
Pengaruh Sales Growth, Leverage, dan Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Transportasi dan Logistik Salma Nur Zahirah; Fanji Farman
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3446

Abstract

Mobility, national distribution, and overall economic activity are supported by the transportation and logistics industry, which plays a strategic role. However, companies in this industry may see their net profits impacted by inflationary pressures, supply chain disruptions, and rising operating costs. The objective of this study is to examine the financial performance of logistics and transportation companies listed on the IDX from 2021 to 2024, focusing on the impact of sales growth, leverage, and operational efficiency. Using secondary data collected from the annual reports of the sample companies, this study employs a quantitative method. Using a purposive sampling approach, the sample was determined to consist of a total of 28 companies and 112 observations. Several observations were identified as outliers during data processing, reducing the sample size to 84 observations. The researcher used EViews 13 panel data regression to analyze the data. This study used REM as the basis for model selection. The results indicate that companies’ financial performance is significantly influenced by the simultaneous effects of sales growth, leverage, and operational efficiency. Unlike sales growth and leverage, operational efficiency improves financial performance. Based on these results, it appears that companies can increase net profit by managing operational efficiency more effectively. By providing up-to-date actual data, this study contributes to the existing literature and emphasizes the importance of operational efficiency in determining financial success in the logistics and transportation industry.
Capital intensity, capital structure, and profitability: determinants of firm value Kevin Putra Andrian; Fanji Farman
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44193

Abstract

Purpose: This investigation scrutinizes the impact of capital intensity, capital structure, and profitability on firm value in coal companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Methodology/approach: A numerical methodology is implemented, leveraging ancillary records sourced from yearly fiscal reports of IDX-registered coal enterprises. The cohort encompasses 120 firm-annual data points extracted via criterion-based sampling. Panel data econometric estimation evaluates the interconnections amidst the operational parameters. Findings:  The empirical findings demonstrate that capital intensity, capital structure, and profitability simultaneously affect firm value. Partially, capital intensity and capital structure have no significant effect, whereas profitability positively affects firm value. Practical and Theoritical contribution/Originality: This study advances the literature by simultaneously analyzing capital intensity, capital structure, and profitability in explaining firm value in the coal industry. The findings offer a refined perspective on the relative roles of profitability, investment scale, and financing structure in a capital-intensive context. Research Limitation: The study is constrained by a limited observation period and limited measurement indicators, which may not fully capture the variables examined.
Environmental Performance, Governance Mechanisms, and Carbon Emission Disclosure: Moderating Role of Leverage Fanji Farman; Erpi Rahman; Ina Nusuki; Dini Wahjoe Hapsari; Dudi Pratomo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4415

Abstract

Rising demand for environmental transparency has encouraged companies to improve carbon emission disclosure (CED) in sustainability reporting. However, in Indonesia, evidence on the role of corporate governance and sector-specific factors remains limited and inconsistent. This study examines the effects of environmental performance, institutional ownership, and independent commissioners on CED, with leverage as a moderating variable, among Basic Materials, Industrial, and Consumer Cyclicals firms listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Using panel data regression with the Random Effect Model (REM) on 35 companies and 140 observations, the results show that environmental performance positively and significantly affects CED (? = 0.028, p = 0.039). Institutional ownership and independent commissioners do not show significant effects (p = 0.431 and p = 0.474, respectively). Leverage and all interaction terms are also non-significant, indicating that capital structure does not moderate the examined relationships in this context. These findings suggest that substantive environmental performance remains the primary driver of carbon disclosure transparency among high-emission sector firms in Indonesia.
Impact of Capital Structure, Firm Size, and Inflation on Profitability: The Moderating Role of Good Corporate Governance in Energy Firms Ahmad Qodri; Fanji Farman
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4534

Abstract

Profitability in energy sector companies is influenced by financing decisions, firm scale, macroeconomic conditions, and governance quality. This study examines the effects of capital structure, firm size, and inflation on profitability, with good corporate governance (GCG) as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach, this study analyzes 47 companies selected through purposive sampling, resulting in 235 firm-year observations. Data were analyzed using panel data regression and Moderated Regression Analysis with EViews 13. The Random Effect Model was selected based on the Hausman test (p = 0.4497) and Breusch-Pagan LM test (p = 0.0000). The results show that capital structure negatively affects profitability (? = -0.011929; p = 0.0174), while firm size (? = 0.019412; p = 0.0133) and inflation (? = 0.023036; p = 0.0001) have positive effects. GCG does not directly affect profitability (p = 0.8948). However, GCG significantly moderates the firm size–profitability relationship (? = -0.057456; p = 0.0323), weakly moderates capital structure–profitability (p = 0.0515), and does not moderate inflation–profitability (p = 0.6020). These findings suggest that energy firms should optimize debt management, scale efficiency, and governance implementation beyond compliance.
Determinants of Firm Value in Indonesia’s Property and Real Estate Sector Muhamad Rafly Alifadi; Fanji Farman
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p05

Abstract

This study examines the effects of profitability, liquidity, and leverage on firm value in property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. The study used panel data from 204 observations and applied panel regression analysis with the Fixed Effect Model. The findings show that the model significantly explains firm value variation with an Adjusted R² of 0.902 and Sig. F of 0.000. Liquidity (CR) has a positive and significant effect on firm value, while profitability (ROA) and leverage (DER) have positive but insignificant effects. Firm size (SIZE), used as a control variable, negatively affects firm value. These findings indicate that liquidity is the main determinant of firm value in the property and real estate sector. The study implies that investors tend to prioritize financial stability and liquidity in assessing firm value.
Co-Authors Adi Santoso Ahmad Andy Adinegara Ahmad Qodri Dini Wahjoe Hapsari Dudi Pratomo Erpi Rahman Ina Nusuki Intan Irmadela Kevin Putra Andrian Maman Nurochman Muhamad Rafly Alifadi Muhammad Alvin Novy Fajrianti Rita Rosita Salma Nur Zahirah Sri Hartono Syafira Mariana TIANA FENNY KRISDINA Tita Kartika Wahdan Arum Inawati Yuyun Ristianawati