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All Journal Journal of Business Management Education (JBME) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
solikin, ikin
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Economics, Econometrics & Finance Education Social Sciences

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Tinjauan Pustaka Sistematis Employee Stock Option Hidayat, Yusuf Murtadlo; Solikin, Ikin; Purnomo, Budi Supriatono; Alamanda, Dini Turipanam
Journal of Business Management Education (JBME) Vol 7, No 1 (2022)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v7i1.42904

Abstract

Employee stock options are discussed not only by researchers in the field of finance, but also from human resources, to psychology. This study aims to fill the research gap related to ESO by conducting bibliometric analysis on articles from the Google Scholar database. A total of 151 articles were selected from the 175 articles found with a range of publication years 2002-2021. The selected articles are classified based on the relevance of the title and abstract. In addition, it is also classified by publisher. Keywords found and related to ESO are grouped based on relevance and frequency of occurrence in order to obtain three groups of keyword elements.
Determinants of Firm Value with Dividend Policy as The Moderating Variable Yuliyanti, Leni; Nugraha, Nugraha; Disman, Disman; Solikin, Ikin; Mulyana, Dendi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72608

Abstract

This research aims to investigate how profitability, capital structure, and firm size affect firm value. It also seeks to ascertain whether dividend policy can moderate the influence of profitability, capital structure, and firm size on firm value. The observational data in this study amounts to 340, obtained from 68 companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The data were sourced from the companies' financial statements published on the website https://www.idx.co.id.  This study employs the Moderated Regression Analysis (MRA) model. The results indicate that profitability and capital structure have a positive but not significant impact, while firm size has a significantly negative impact on firm value. The interaction of profitability, capital structure, and firm size with dividend policy is significantly positive, meaning that dividend policy strengthens the influence of profitability, capital structure, and firm size on firm value. The implication of these findings is that dividend policy can be used as a reference in formulating company policies to enhance firm value.
The Moderating Effect of Firm Size on the Relationship Between Environmental, Social, and Governance Factors and Firm Value: Evidence from Asia Yuliyanti, Leni; Solikin, Ikin; Disman, Disman; Mulyana, Dendi
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.39175

Abstract

This study investigates the influence of environmental, social, and governance (ESG) factors on firm value, focusing on companies in Asia from 2019 to 2022. Using a quantitative approach with a sample of 919 companies (resulting in 3,676 observations), this study employs moderated regression analysis (MRA) to examine the relationships. The findings reveal a significant impact of ESG factors on firm value, highlighting their relevance in the contemporary business landscape. Moreover, this study identifies a crucial yet underexplored aspect: the moderating role of firm size in the relationship between ESG factors and firm value, particularly within the Asian context. The results suggest that while ESG factors are universally influential, their effects may vary depending on firm size. These findings contribute to a deeper understanding of corporate sustainability practices and align with key theoretical perspectives, including signaling theory, stakeholder theory, and legitimacy theory. The study underscores the importance of transparent communication and ESG disclosure in enhancing firm value.
Analyzing Transparent and Accountable Financial Management in West Bandung Regency Kurniawan, Asep; Solikin, Ikin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3774

Abstract

Transparent and accountable governance requires effective internal control and quality financial information systems. The purpose of this study is to examine the effectiveness of internal control in West Bandung Regency, determine the quality of accounting information in the West Bandung Regency Local Government, and assess the level of effectiveness of accounting implementation in transparent and accountable governance in the West Bandung Regency Government. The research method used by the author generally employs a descriptive-analytical approach, which involves discussing, interpreting, and writing about the research object through data collection and processing activities, followed by data analysis and the drawing of general conclusions from the issues discussed. The research results indicate that the internal control system in the West Bandung Regency Government is categorised as good in terms of the control environment, risk analysis, and control activities conducted in 2020. The quality of financial information and communication in Bandung Barat Regency is relatively good in terms of communication and information indicators, as well as monitoring of current and expected cases. The implementation of financial management in Bandung Barat Regency is categorised as very good, as seen from the indicators of current and expected financial management conditions.
Co-Authors Asep Kurniawan Dini Turipanam Alamanda Disman, Disman Hidayat, Yusuf Murtadlo Leni Yuliyanti, Leni Mulyana, Dendi Nugraha Nugraha Purnomo, Budi Supriatono