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All Journal Journal of Exploratory Dynamic Problems
Zulkarnain
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analisis Sistem Pengendalian Internal Persediaan Barang Dagang (Sparepart) Dalam Mempertahankan Laba Perusahaan Nurawal Harahap; Fefti Yulian Mela; Zulkarnain
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.172

Abstract

This study aims to analyze the implementation of the internal control system for merchandise inventory (sparepart) in an effort to maintain profit at PT Abadi Jaya Motor Rohul. Merchandise inventory is the most profit-sensitive element in a trading company, so ineffective inventory management can directly impact the accuracy of financial reports and reduce company profitability. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, direct observation, and documentation. Data were analyzed interactively using NVivo 12 Pro software, based on the COSO framework encompassing five components: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that the internal control system for inventory at PT Abadi Jaya Motor Rohul has been functioning reasonably well, as evidenced by the existence of standard operating procedures (SOPs), a clear division of tasks, and the use of a technology-based recording system. However, implementation remains suboptimal, as discrepancies between physical stock and system records were still found, risk assessment had not been conducted systematically, and monitoring activities were not carried out on a regular and scheduled basis. These weaknesses have the potential to disrupt the company's profit stability. Accordingly, the company is advised to conduct planned risk assessments, carry out periodic stock opname, strengthen monitoring and evaluation activities, provide employee training, and develop a more integrated inventory information system.
Likuiditas, ESG Disclosure dan Kinerja Keuangan Perusahaan Pada Indeks IDX ESG Leaders 2022-2024 Ayunda Musliah; Nofrianty; Zulkarnain
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.177

Abstract

This study aimed to analyze the effect of liquidity and Environmental, Social, and Governance (ESG) Disclosure on the financial performance of companies listed in the IDX ESG Leaders Index during the 2022-2024 period. This research used a quantitative approach with secondary data obtained from annual reports and sustainability reports. The population consisted of 40 companies listed in the IDX ESG Leaders Index during the 2022-2024 period. Based on purposive sampling, 20 companies were selected as the sample, with a three-year observation period, resulting in 60 observations. The data were analyzed using multiple linear regression with the assistance of SPSS, including classical assumption tests, the coefficient of determination (R²), the t-test, and the F-test. The results showed that liquidity had no significant effect on financial performance (Sig. 0.890 > 0.05), while ESG Disclosure had a positive and significant effect on financial performance (Sig. 0.009 < 0.05). Simultaneously, liquidity and ESG Disclosure had a significant effect on financial performance (Sig. 0.030 < 0.05), explaining 8.7 percent of the variance (Adjusted R² = 0.087). These findings indicated that a high level of liquidity did not necessarily improve a company's ability to generate profit, while better ESG disclosure supported improved financial performance. This study is expected to provide consideration for companies in improving the quality of ESG disclosure and managing liquidity effectively.
Pengaruh Literasi Keuangan dan Penggunaan Teknologi Informasi Terhadap Investasi Tabungan Emas Digital Nurhasanah Harahap; Zulkarnain; Fefti Yulian Mela
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.179

Abstract

This study aims to analyze the effect of financial literacy and information technology utilization on digital gold savings investment among customers of Pegadaian Pasir Pengaraian. This research employed a quantitative method with a causal associative approach. The sample consisted of 93 respondents selected using a purposive sampling technique with the Yamane formula from a population of 1,193 gold savings customers. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²) with the assistance of SPSS software. The results indicate that, partially, financial literacy has a positive and significant effect on digital gold savings investment, information technology utilization also has a positive and significant effect on digital gold savings investment, and simultaneously both variables have a positive and significant effect on digital gold savings investment among customers of Pegadaian Pasir Pengaraian, explaining 39% of the variation in digital gold savings investment.
Pengaruh Environmental, Social, dan Governance Disclosure Terhadap Kinerja Keuangan Perusahaan Sektor Energi Ridho Aprillian; Nofrianty; Zulkarnain
Journal of Exploratory Dynamic Problems Vol. 3 No. 1 (2026): Vol.3 No.1 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i1.197

Abstract

Abstract This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX). This research uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, and financial statements of energy sector companies. The sampling technique used was purposive sampling, resulting in 17 companies that met the predetermined criteria during the 2024–2025 period. Financial performance was measured using Return on Assets (ROA), while ESG disclosure was measured through Environmental, Social, and Governance disclosure indices based on information reported by the companies. The data were analyzed using multiple linear regression with the assistance of SPSS 30, including descriptive statistical tests, classical assumption tests, coefficient of determination, t-test, and F-test. The results show that Environmental disclosure does not have a significant effect on financial performance. Social disclosure has a negative and significant effect on financial performance, while Governance disclosure does not have a significant effect. Simultaneously, Environmental, Social, and Governance disclosure has a significant effect on the financial performance of energy sector companies. The coefficient of determination indicates that ESG variables explain 22.9% of the variation in financial performance, while the remaining 77.1% is explained by other factors outside the research model.
Co-Authors Ayunda Musliah Fefti Yulian Mela Nofrianty Nurawal Harahap Nurhasanah Harahap Ridho Aprillian