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Determinating The Value of Capital Expenditure Allocation in Indonesia Local GovernmentDeterminating The Value of Capital Expenditure Allocation in Indonesia Local Government Rochmatullah, Mahameru Rosy; Hartanto, Rudy; Arifin, Atwal
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 17, No 2 (2016): JEP December 2016
Publisher : Universitas Muhammdaiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v17i2.2082

Capital expenditure allocation is aimed to preservation and expansion of local government fixed assets that provide long-term benefit. This paper investigates the factors that affect the capital expenditure allocation in Indonesian local government. Employing a panel pooled data-regression (fixed effect), our results reveal that local productivity, local funding, local budget requirement, and local establishment status are related to the value of capital expenditure. We found that efficiency of capital expenditure management is related with fiscal dependence.

Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018) Setiawati, Erma; Setyowati, Devaria Aisya; Rochmatullah, Mahameru Rosy
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10680

This study aimed at determining the effect of client internal factors, such as; firm size, financial distress and management changes to switching of a public accounting firm (PAF). The population of this study was the company of the banking sector listed in the Indonesia Stock Exchange from 2014 to 2018. The sampling technique used in this study was purposive sampling method which generated a sample of 195 companies. The multinomial logistic regression test was performed because there were three categories of the dependent variable. The results of the analysis revealed that financial distress did not affect the change of PAF upgrade, downgrade, and the same grade. Firm size did not affect the change of PAF upgrade, downgrade and the same grade and management changes did not affect the change of PAF upgrade, downgrade, and the same grade.

Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018) Setiawati, Erma; Setyowati, Devaria Aisya; Rochmatullah, Mahameru Rosy
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10680

This study aimed at determining the effect of client internal factors, such as; firm size, financial distress and management changes to switching of a public accounting firm (PAF). The population of this study was the company of the banking sector listed in the Indonesia Stock Exchange from 2014 to 2018. The sampling technique used in this study was purposive sampling method which generated a sample of 195 companies. The multinomial logistic regression test was performed because there were three categories of the dependent variable. The results of the analysis revealed that financial distress did not affect the change of PAF upgrade, downgrade, and the same grade. Firm size did not affect the change of PAF upgrade, downgrade and the same grade and management changes did not affect the change of PAF upgrade, downgrade, and the same grade.

Income Analysis of Micro and Small Enterprises (MSEs) During the Covid-19 Pandemic: Evidence from Indonesia Rochmatullah, Mahameru Rosy; Jati, Ade Khurnia; Fauzan, F
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.18050

Micro and Small Enterprises (MSEs) are one of the economic sectors that have been severely affected by the Covid-19 pandemic. MSE actors experienced decreased income due to declined sales and marketing limitations caused by restrictions on working hours imposed by the government and reduction in workforce done by business owners to reduce spending and incompatible information technology capabilities for MSE buying and selling transactions. This study aims to analyze the capability of MSEs to earn income during the Covid-19 pandemic. To be more specific, this study focused on several factors that influence income, namely working hours, total workforce, education level, information technology, and government capital assistance. By employing multiple linear regression, the study results indicated that capital assistance from the government could explain the income gain of MSE actors. Meanwhile, the other four variables did not have any impact on MSE income.

Pengaruh Brand Image, Kualitas Produk, Harga dan Promosi Terhadap Keputusan Pembelian Batik Danar Hadi Nur Cahyani, Siti; Rosy Rochmatullah, Mahameru
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 5 No. 6 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (Juli - Agustus 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v5i6.2630

Tujuan riset berikut ialah guna memahami pengaruh kualitas produk, brand image, promosi dan harga pada keputusan pembelian produk batik Danar Hadi baik secara individual maupun bersamaan. Populasi riset ialah pelangggan Batik Danar Hadi dengan sampel riset sejumlah 107 subyek, dan data dihimpun dengan memakai angket. Metode analisis yang dipakai pada riset berikut ialah analisis regresi linier berganda dengan aplikasi SPSS versi 25. Hasil riset mengungkapkan bahwasanya secara individual kualitas produk, brand image, serta harga tidak berdampak pada keputusan pembelian Batik Danar Hadi. Sementara itu, promosi berdampak pada keputusan pembelian Batik Danar Hadi. Selanjutnya, sesuai hasil perhitungan secara simultan, brand image, harga, kualitas produk serta promosi secara bersamaan berdampak signifikan dan positif pada keputusan pembelian Batik Danar Hadi sebesar 31,8%, dan selebihnya senilai 62,8% dipengaruhi oleh variabel lain.

The Effect of Company Size and Profitability on Audit Delay Rahmadani, Nadella; Rochmatullah, Mahameru Rosy
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6857

This study examines the effect of company size and profitability on audit delay in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. Using a quantitative approach with secondary data from financial reports and purposive sampling, the study analyzed 114 observations through multiple linear regression after classical assumption tests. Audit delay is measured by the number of days between the fiscal year-end and the audit report date; company size is proxied by the natural logarithm of total assets, and profitability by Return on Assets (ROA). The results show that company size negatively affects audit delay, where larger firms tend to complete audits faster due to better internal controls and greater public pressure, aligning with agency and signaling theories. Profitability also influences audit delay, as higher ROA is associated with shorter delays, though the ambiguous effect of low ROA suggests possible non-linear relationships. The study acknowledges limitations, such as the exclusion of control variables like audit firm size, leverage, and firm age, and highlights the contextual relevance of the COVID-19 pandemic, which may have disrupted audit timelines. These findings provide practical insights for auditors, regulators, and stakeholders on factors influencing audit timeliness.

Impact of Green Accounting and Environmental Performance on Financial Performance in the F&B Sector Setyawati, Anggun Ayu; Rochmatullah, Mahameru Rosy
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6859

This study examines the impact of Green Accounting and Environmental Performance on the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. Grounded in Stakeholder Theory and the Resource-Based View, the research hypothesizes that sustainability initiatives enhance financial outcomes by meeting stakeholder demands and leveraging environmental practices as strategic assets. Using purposive sampling and multiple linear regression, the study finds that Green Accounting positively affects financial performance, reflecting the value of transparency and accountability. However, Environmental Performance, measured through PROPER ratings, shows no significant effect, possibly due to delayed reporting, low public awareness, and limited investor responsiveness to regulatory compliance alone. The study is limited by its narrow industry scope, short observation period, and unexamined external influences such as economic shocks and pandemic-related disruptions. Future research should explore broader sectors, longer timeframes, and additional variables to deepen the understanding of sustainability’s financial implications.

The Effects of Urbanization on Indonesian Community and Environment Noviani, Rita; Saputra, Aditya Eka; Rochmatullah, Mahameru Rosy
Indonesian Journal of Geography Vol 57, No 1 (2025): Indonesian Journal of Geography
Publisher : Faculty of Geography, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/ijg.90161

This research aims to analyze the impact of urbanization on environmental and socio-economic resilience of communities by investigating the Sukoharjo region in Indonesia. Several components of urban ecosystem were considered, including geological formations, geomorphological conditions, and eco-regions. Meanwhile, the analysis of urban socio-economic aspects focuses on community well-being and urban facilities. The research uses 180 observation samples in the analysis process. The result shows that urbanization deteriorates soil fertility, agricultural land, and the availability of clean water through panel data regression. In addition, urbanization has successfully increased per capita income, employment opportunities, and the development of public facilities, posing a dilemma for policymakers. This shift in population needs to be pursued by some communities to preserve urban ecosystem. Urbanization has a positive and negative impact on community welfare and ecosystems, respectively. In this context, future research must adopt effective methods for managing urbanization and urban ecosystems.Received: 2023-10-26 Revised: 2024-01-25 Accepted: 2025-02-19 Published: 2025-03-25

Evaluation of the Impact of Internal Audit, Good Corporate Governance, and Intellectual capital on Financial Perfomance Fauziyah, Nurul; Rochmatullah, Mahameru Rosy
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.10004

Financial performance serves as a key signal of a firm’s stability and operational effectiveness. This research investigates how Internal Audit, Good Corporate Governance (GCG), and Intellectual Capital (IC) shape banks’ financial outcomes, assessed through Non-Performing Loans (NPL), Return on Assets (ROA), and Return on Equity (ROE). A quantitative design was applied, utilizing secondary data extracted from the annual reports of 44 banks listed on the Indonesia Stock Exchange during 2019–2023. Multiple linear regression, processed via SPSS, was employed for analysis. Results reveal that Internal Audit and Intellectual Capital exert a significant positive effect on financial performance, whereas GCG shows no notable influence. Collectively, the three variables demonstrate a significant role in determining banking performance. The study underscores the necessity of reinforcing internal audit practices and optimizing intellectual resources to safeguard financial resilience, while also advancing theoretical discourse in banking risk management.

Evaluation of the Impact of Internal Audit, Good Corporate Governance, and Intellectual capital on Financial Perfomance Fauziyah, Nurul; Rochmatullah, Mahameru Rosy
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.10004

Financial performance serves as a key signal of a firm’s stability and operational effectiveness. This research investigates how Internal Audit, Good Corporate Governance (GCG), and Intellectual Capital (IC) shape banks’ financial outcomes, assessed through Non-Performing Loans (NPL), Return on Assets (ROA), and Return on Equity (ROE). A quantitative design was applied, utilizing secondary data extracted from the annual reports of 44 banks listed on the Indonesia Stock Exchange during 2019–2023. Multiple linear regression, processed via SPSS, was employed for analysis. Results reveal that Internal Audit and Intellectual Capital exert a significant positive effect on financial performance, whereas GCG shows no notable influence. Collectively, the three variables demonstrate a significant role in determining banking performance. The study underscores the necessity of reinforcing internal audit practices and optimizing intellectual resources to safeguard financial resilience, while also advancing theoretical discourse in banking risk management.

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