Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Economics and Digital Business Review Amkop Management Accounting Review (AMAR)
Dede Yusuf Maulana
Program Studi Manajemen, Universitas Kartamulia Purwakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Debt Costs in the Carbon Transition: The Role of Carbon Disclosure, Environmental Performance, and Profitability Dede Yusuf Maulana; Candra Hakiki; Nani Kustina
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.4182

Abstract

This research investigates how Carbon Emission Disclosure (CED), environmental performance, and profitability impact the borrowing costs of coal mining firms listed on the Indonesia Stock Exchange (IDX) between 2024 and 2025. Utilizing a quantitative explanatory design, the analysis draws on a balanced panel dataset comprising 21 firms, yielding 42 firm-year observations. The variables are operationalized as follows: CED via a disclosure index, environmental performance through the PROPER rating, profitability using Return on Assets (ROA), and borrowing costs derived from interest expenses divided by average interest-bearing liabilities. To determine the optimal estimator, the Chow, Hausman, and Lagrange Multiplier tests were applied, revealing that the Fixed Effect Model (FEM) is the most suitable. The empirical findings reveal that neither CED, environmental performance, nor profitability exert a statistically significant partial influence on borrowing costs at the 5% threshold. Furthermore, the Wald test confirms the absence of a simultaneous impact among these variables. Nevertheless, the global significance of the FEM highlights the crucial role of unobserved firm-specific traits in driving cost-of-debt variations. Ultimately, the results imply that lenders prioritize unique corporate attributes and loan agreement specifics over environmental disclosures and transient financial gains. Keywords: carbon emission disclosure; environmental performance; profitability; cost of debt; fixed effect model.
Financial Self-Efficacy and Financial Well-Being among Generation Z Workers: The Mediating Role of Financial Stress Dede Yusuf Maulana; Muhammad Fachmi; Muhammad Muhammad
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.4180

Abstract

This study aims to examine the effect of financial self-efficacy on financial well being with financial stress as a mediating variable among Generation Z workers in Indonesia. This research employed a quantitative approach using a cross sectional survey design. Data were collected through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that financial self-efficacy has a negative and significant effect on financial stress and a positive and significant effect on financial well being. Furthermore, financial stress has a negative and significant effect on financial well being. The mediation analysis confirms that financial stress significantly mediates the relationship between financial self efficacy and financial well-being. These findings highlight that psychological capability in managing financial matters plays an important role in improving young workers’ financial well being. This study implies that financial development programs should not only improve financial knowledge but also strengthen financial confidence and strategies for managing financial pressure. Keywords: Financial Self-Efficacy; Financial Stress; Financial Well-Being; Generation Z; PLS-SEM.
Co-Authors Candra Hakiki Muhammad Fachmi Muhammad Muhammad Nani Kustina