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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Pendidikan dan Kewirausahaan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Disrupsi Bisnis Studi Akuntansi, Keuangan, dan Manajemen Formosa Journal of Sustainable Research (FJSR) Jurnal Keuangan dan Perbankan Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Mutiara Ilmu Akuntansi Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi
Indrabudiman, Amir
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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EXPLORING THE RELATIONSHIP BETWEEN PREMIUM GROWTH, CLAIM EXPENSES, AND SOLVENCY: THE MEDIATING EFFECT OF PROFITABILITY Erfan, Erfan; Indrabudiman, Amir
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i1.11147

Abstract

This study aims to examine the effect of premium growth and claim expenses on solvency levels with profitability as an intervening variable. This research uses a quantitative approach using secondary data. The population in this study were 18 insurance companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample used amounted to 14 insurance companies (consisting of 70 data) obtained using purposive sampling method. The results showed that: (1) premium growth has no significant effect on profitability; (2) claim expense has no significant effect on profitability; (3) premium growth has no significant effect on solvency level; (4) claim expense has no significant effect on solvency level; (5) profitability has a negative and significant effect on solvency level; (6) profitability is not able to mediate the effect of premium growth on solvency level; (7) profitability is not able to mediate the effect of claim expense on solvency level.
UNDERSTANDING THE EFFECTS OF LIQUIDITY, PROFITABILITY, AND SALES GROWTH ON CAPITAL STRUCTURE: THE MODERATING ROLE OF COMPANY SIZE Ramadhan, Patriot Dwiguna; Indrabudiman, Amir
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i1.11145

Abstract

This research aims to examine the influence of liquidity, profitability, and sales growth on capital structure with company size as a moderating variable. This research uses 54 energy sector companies listed on the Indonesia Stock Exchange, selected using a purposive sampling method from the period 2018 to 2022. This research uses Moderated Regression Analysis (MRA) with the statistical method used to test the hypothesis is Jamovi version 2.3.28. The results of this research found that Liquidity has a significant positive effect on Capital Structure, Profitability has a significant positive effect on Capital Structure, Sales Growth has no significant effect on Capital Structure, Company Size moderates the effect positive of Liquidity on Capital Structure, Company Size cannot moderate the effect of Profitability and Growth Sales on Capital Structure.
THE EFFECT OF LIQUIDITY AND LEVERAGE ON COMPANY VALUE WITH PROFITABILITY AS AN INTERVENING VARIABLE Samsi, Samsi; Indrabudiman, Amir
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i1.11075

Abstract

This research aims to examine the effect of liquidity and leverage on firm value with profitability as an intervening variable. The population of this study includes all companies in consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) as many as 84 companies in the 2018- 2022 period.  The research sampling technique was purposive sampling, and 50 companies were obtained with 250 data. The data used in this research is secondary data in the form of company financial reports obtained from the official website www.idx.co.id. The data collection technique used is documentation technique, namely by collecting data from company financial reports that have been officially recorded or published. The analytical method used is multiple linear regression analysis carried out with the help of Jamovi version 2.3.28. Based on the results of data analysis, it is concluded that liquidity has a significant negative effect on profitability, leverage has a significant positive effect on profitability, liquidity has a significant negative effect on firm value, leverage has no effect on firm value, profitability has a significant positive effect on firm value, profitability is able to mediate the effect of liquidity on Firm value and Profitability are not able to mediate the influence of Leverage on Firm value.
Tren Dan Dinamika Pengembangan Akuntansi Berbasis Kecerdasan Buatan: Kajian Sistematis Literatur Terhadap Penerapan, Tantangan, Dan Peluang Transformasi Digital Hariyani, Hariyani; Indrabudiman, Amir
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20076

Abstract

Transformasi digital telah mendorong perubahan signifikan dalam bidang akuntansi, ditandai dengan adopsi teknologi seperti cloud accounting, ERP, dan artificial intelligence. Perubahan ini tidak hanya memengaruhi proses pencatatan dan pelaporan keuangan, tetapi juga menuntut perubahan kompetensi profesi akuntan. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis tren, tantangan, serta arah pengembangan akuntansi berbasis teknologi digital melalui pendekatan Systematic Literature Review (SLR). Artikel-artikel yang dikaji diperoleh dari database bereputasi dalam rentang 2021–2025, menggunakan kata kunci terkait digitalisasi akuntansi. Hasil penelitian menunjukkan bahwa digitalisasi memberikan dampak positif terhadap efisiensi dan akurasi sistem akuntansi, namun implementasinya masih menghadapi tantangan seperti keterbatasan SDM, resistensi organisasi, serta belum optimalnya regulasi yang mendukung. Pembahasan menggarisbawahi pentingnya peningkatan literasi digital, reformasi kebijakan internal, kemitraan teknologi, serta penguatan tata kelola keamanan data. Kajian ini menyimpulkan bahwa digitalisasi akuntansi merupakan proses yang kompleks dan multidimensi, sehingga membutuhkan pendekatan strategis yang terintegrasi antara teknologi, manusia, dan kebijakan. Penelitian ini diharapkan dapat menjadi dasar bagi pengembangan sistem akuntansi yang lebih adaptif, transparan, dan berkelanjutan di era digital.
The Effect of Morality, Reward, and Psychological Safety on Whistleblowing System with Organizational Support as Moderation: A Survey at PT ABC Muharom, Ikhsan; Indrabudiman, Amir; Mappadang, Agoestina
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1120

Abstract

This research aims to determine the effect of Reward and Psychological Safety on the Whistleblowing System, with Organizational Support as a moderating variable at PT ABC, Tbk in 2024. The data sampling technique was conducted by distributing questionnaires directly to respondents using the purposive sampling method. The population in this study consisted of 3,537 employees, from which 100 respondents were selected as the research sample. This study employs multiple linear regression analysis and utilizes the SmartPLS statistical software version 3.2.9 as well as Microsoft Excel 2016. The results indicate that the variables of Morality and Reward have a positive effect on the Whistleblowing System, while Psychological Safety has no significant effect. Furthermore, Organizational Support does not moderate the effect of Morality on the Whistleblowing System, but it does moderate the relationship between Reward and Psychological Safety with the Whistleblowing System. These findings suggest that while individual moral values and reward systems are critical drivers of whistleblowing behavior, organizational support mechanisms at PT ABC may not function as intended, potentially reflecting systemic trust deficits or misalignment between formal policies and organizational culture. The study contributes to whistleblowing literature by demonstrating the contextual nature of organizational support in emerging market settings and provides practical implications for designing more effective Whistleblowing Systems in Indonesian corporations.
The Role of Artificial Intelligence (AI) in Financial Risk Management Sari, Yovita; Indrabudiman, Amir
Formosa Journal of Sustainable Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i9.11436

Abstract

Artificial intelligence (AI) has become a major trend in the financial industry in recent years. AI offers a range of benefits for financial institutions, including improved accuracy, efficiency, effectiveness, and compliance. In financial risk management, AI is used to analyze financial data and market trends to identify and manage risks, as well as generate accurate risk reports. This research aims to explore the role of AI in financial risk management through a literature review. The findings show that AI can enhance the speed of risk detection, improve effectiveness and efficiency in risk management processes. Theoretically, AI brings a paradigm shift in technology-based risk management and contributes to the development of financial risk management theories
Co-Authors Aditomo, Muhamad Satrio Agoestina Mappadang Amalia, Meby Aziz, Ibrahim Dwi Damayanti, Atisyah Erfan, Erfan Fatika Masyitoh, Fitra Fikri, Sofi Nabila Hariyani Hariyani, Hariyani Ilmi, Syauqi KARTIKA, WIDYA Maharani, Annisa Citra Muharom, Ikhsan Mulyadi, Nanda Pramayasti Niazi, Hakam Ali Nurjanah, Novia Siti Rahmadyah, Firlii Ramadhan, Giffary Ramadhan, Patriot Dwiguna Retno Fuji Oktaviani Samsi Samsi Sari, Yovita Setiadi, Yusuf SRI RAHAYU Susanto, Erawan Wibowo, Ari Iswahyudi Wulandari, Cynthia Wuri Septi Handayani