Article Per Year (5 Year)
p-Index From 2021 - 2026
3.285
P-Index
This Author published in this journals
All Journal YUME : Journal of Management Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi MEDIA RISET EKONOMI Riwayat: Educational Journal of History and Humanities INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen PIAF : Paser Institute Journal Of Accounting And Finance
Sofyaun, Ashari
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
DAMPAK GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI AGENCY COST DAN KINERJA KEUANGAN Abigail Maladi, Scarlet; Sofyaun, Ashari; Hernadi Moorcy, Nadi; Tangke Rante, Nely
MEDIA RISET EKONOMI [MR.EKO] Vol 5 No 3 (2026): MEDIA RISET EKONOMI [MR.EKO] (in-press)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v5i3.757

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) on firm value through agency cost and financial performance in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Good Corporate Governance is proxied by managerial ownership, audit committee, and board of commissioners. Agency cost serves as the first intervening variable, while financial performance, proxied by Return on Assets (ROA) and Return on Equity (ROE), serves as the second intervening variable. Firm value is proxied by Price to Book Value (PBV). This research employs a quantitative approach using a purposive sampling technique. The sample consists of 20 manufacturing companies observed over a three-year period, resulting in 60 observations. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS version 4.The results indicate that Good Corporate Governance has a positive but insignificant effect on agency cost. Furthermore, Good Corporate Governance has a negative and insignificant effect on both financial performance and firm value. Agency cost has a positive but insignificant effect on firm value. Meanwhile, financial performance, as measured by ROA and ROE, has a positive and significant effect on firm value. The mediation analysis reveals that neither agency cost nor financial performance is capable of mediating the relationship between Good Corporate Governance and firm value in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period
SOSIALISASI PERPAJAKAN PELAKU UMKM DI KELURAHAN GUNUNG SAMARINDA Matyani, Matyani; Sarah Octavia, Gusti; Angellika, Maria; sofyaun, Ashari; Lestari, Winda
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 7 No. 2 (2025)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v7i2.609

Abstract

One of the problems faced by Micro, Small and Medium Enterprises (UMKM) in Mt. Samarinda Village, North Balikpapan District, is the lack of understanding of tax obligations. Many UMKM actors are not aware of the importance of paying taxes and the benefits that can be obtained from tax compliance, such as access to various government facilities and programs. As an effort to increase this awareness, the UMKM Tax Socialization program was carried out, which aims to 1) Increase the understanding of UMKM actors regarding tax obligations and tax administration procedures; 2) Assisting business actors in calculating, reporting, and paying taxes in accordance with applicable regulations; 3) Encourage tax compliance so that UMKM can develop more professionally and contribute to regional development. The results of this socialization program show that UMKM actors better understand the importance of paying taxes and how to implement them. In addition, they also get solutions to tax problems that are often faced in running their businesses
PENGUATAN TATA KELOLA AKUNTANSI PUBLIK MELALUI KOMUNIKASI EFEKTIF DAN KEPEMIMPINAN DIGITAL DI KPID KALIMANTAN TIMUR Yudea, Yudea; Sofyaun, Ashari; Hernadi Moorcy, Nadi
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 8 No. 1 (2025)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v8i1.648

Abstract

This study aims to analyze the strengthening of public accounting governance through effective communication and digital leadership at the Regional Indonesian Broadcasting Commission (RIBC) of East Kalimantan Province. Amidst increasing demands for transparency and accountability in the public sector, the implementation of effective communication strategies and the adoption of digital leadership are crucial. The research method involved a socialization and discussion event held on October 2, 2025, from 13:00 to 16:00 Wita, at the Aston Hotel Samarinda. This activity was attended by 37 staff members of RBIC East Kalimantan Province and by Yudea (Keynote Speaker), an Accounting Lecturer from the Faculty of Economics and Business, University of Balikpapan. The findings are expected to provide a comprehensive understanding of the best strategies to enhance RBIC East Kalimantan's Province public accounting governance in the digital era, focusing on improving efficiency, accountability, and public services through leveraging technology and transparent communication.
KONSTRIBUSI KINERJA KEUANGAN TERHADAP HARGA SAHAM DALAM MENDUKUNG EKONOMI BERKELANJUTAN Sofyaun, Ashari; Juniar, Asrid; Rahmawati, Rini; G. Malik, Eliana
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.451

Abstract

This research aims to measure the contribution of financial performance to stock prices in supporting sustainability economic growth in Pharmaceutical Sub-Sector companies on the Indonesia Stock Exchange in 2018-2022. Total population is 12 company and based on the criteria there is a sample of 8 companies. Data analysis using SmartPLS version 3, research results show that the Current Ratio has a negative effect on stock prices. Partially Return On Assets, Total Asset Turnover have a positive effect on stock prices. Debt To Equity Ratio has no effect on share prices. Partially, Current Ratio, Debt To Equity Ratio and Total Asset Turnover have no effect on Return On Assets. The mediation review shows that the Current Ratio, Debt To Equity Ratio and Total Asset Turnover have no effect on stock prices mediated by Return on Assets.
Pengaruh Likuiditas, Aktivitas Dan Pertumbuhan Penjualan Terhadap Profitabilitas Pada Perusahaan Subsektor Telekomunikasi Di Bursa Efek Indonesia Tulung Allo, Grasela; Sofyaun, Ashari; Matyani, Matyani
Jurnal GeoEkonomi Vol. 16 No. 2 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i2.585

Abstract

The Influence of Liquidity, Activity, and Sales Growth on Profitability in the Telecommunications Subsector Companies Listed on the Indonesia Stock Exchange." The objective of this research is to determine the influence of Liquidity (Current Ratio), Activity (Total Asset Turnover), and Sales Growth on Profitability in Telecommunications Subsector Companies listed on the Indonesia Stock Exchange. In this study, the population consists of 18 companies, and a sample of 11 companies was selected based on specific criteria set by the author. The method used in this research is multiple regression analysis with secondary data obtained from the companies' financial statements for the period of 2020 to 2023. The results indicate that liquidity has a significant effect on profitability, activity does not have a significant effect on profitability, and sales growth does not have a significant effect on profitability
Co-Authors Abigail Maladi, Scarlet Adi, Setijo Afin, Erika Fahma Angellika, Maria Ar, Mursalim Aradhana, Danu Asrid Juniar Devi, Anjeli Seri Fahrizah, Ismah Febriana, Amanda G. Malik, Eliana Hernadi Moorcy, Nadi Irfan Saputra Jumriana Jumriana, Jumriana Juniar, Astrid lestari, winda Lisa Andriani Matyani, Matyani Mayang Sari Monica Monica, Monica N Kalbiyati, Ridha Nely Tangke Rante Pradana, Rilian Gusma Wira Ramadhan, Muhamad Revi Rini Rahmawati, Rini Sarah Octavia, Gusti Setijoadi, Setijoadi Soraya, Rima Tulung Allo, Grasela Violita, Futri Yudea, Yudea Zuhra, Diza Isnani