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All Journal Jurnal Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Akuntansi Aktual Syntax Literate: Jurnal Ilmiah Indonesia ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Pendidikan dan Kewirausahaan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal Informatic, Education and Management (JIEM) Jurnal Revenue : Jurnal Ilmiah Akuntansi Annals of Management and Organization Research Jurnal Disrupsi Bisnis Studi Akuntansi, Keuangan, dan Manajemen Formosa Journal of Sustainable Research (FJSR) Jurnal Pengabdian Mandiri Jurnal Keuangan dan Perbankan Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Mutiara Ilmu Akuntansi Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Amir Indrabudiman
Universitas Budi Luhur
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH LEVERAGE, AKTIVITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019–2023) Fikri, Sofi Nabila; Indrabudiman, Amir
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This research was conducted with the aim of determining the influence of Leverage, Activity, Profitability and Company Size on in Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period. The sampling technique in this research used purposive sampling with a sample of 49 Energy Sectors listed on the Indonesian Stock Exchange that met the sample criteria. The data analysis used in this research is multiple linear regression analysis using statistical testing tools, namely SPSS version 22.0. Based on the research results, it can be concluded that Leverage have a significant positive effect on financial distres. Meanwhile Activity, Profitability and Company Size have a significant negative effect on Finacial Distress.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA (Studi Empiris Pada Sektor Teknologi yang terdaftar di BEI Tahun 2019 - 2023) Rahmadyah, Firlii; Indrabudiman, Amir
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This research was conducted with the aim of determining the influence of Profitability, Liquidity, Solvency, Activity and Company Size on Profit Growth in Technology Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period. The sampling technique in this research used purposive sampling with a sample of 18 Technology Sectors listed on the Indonesian Stock Exchange that met the sample criteria. The data analysis used in this research is multiple linear regression analysis using statistical testing tools, namely SPSS version 22.0. Based on the research results, it can be concluded that profitability and solvency have a significant positive effect on profit growth, then company size has a significant negative effect on profit growth. Meanwhile, Liquidity and Activity have no effect on profit growth.
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 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
THE INFLUENCE OF ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) DISCLOSURE, LIQUIDITY, LEVERAGE, AND ACTIVITY ON FIRM VALUE Yosita Kartika; Amir Indrabudiman
Journal Informatic, Education and Management (JIEM) Vol 8 No 2 (2026): AUGUST
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i2.331

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, liquidity, Leverage, and activity on firm value in technology sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Firm value is measured using Price to Book Value (PBV), while liquidity by Current Ratio (CR), Leverage by Debt to Assets Ratio (DAR), and activity by Total Assets Turnover (TATO). This study employs a quantitative approach using purposive sampling to select the sample firms. The data are analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 27, preceded by descriptive statistical analysis and classical assumption tests. The results indicate that ESG disclosure, liquidity, and Leverage have a significant effect on firm value, while activity do not have a significant effect. The findings of this study are expected to contribute to the development of financial accounting literature and provide practical insights for corporate management and investors in making informed investment decisions, particularly in the technology sector.
THE INFLUENCE OF KNOWLEDGE, UNDERSTANDING, AWARENESS, AND MODERNIZATION OF TAX ADMINISTRATION ON TAXPAYER COMPLIANCE INDIVIDUALS Mutiara Chandra; Amir Indrabudiman
Journal Informatic, Education and Management (JIEM) Vol 8 No 2 (2026): AUGUST
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i2.345

Abstract

This study aims to examine the effect of knowledge, understanding, awareness, and modernization of tax administration on individual taxpayer compliance. This research uses primary data collected through questionnaires distributed to 100 individual taxpayers registered at the Jakarta Pasar Minggu Tax Office using the Simple Random Sampling method. The data were analyzed using multiple linear regression with the assistance of SmartPLS version 3.2.9 and Microsoft Excel 2021. The results indicate that knowledge, understanding, awareness, and modernization of tax administration have a positive and significant effect on taxpayer compliance. Therefore, improving these factors can enhance the level of compliance among individual taxpayers more effectively
Evaluasi Penerapan PSAK 24 tentang Imbalan Kerja dan Dampaknya pada Laporan Keuangan Perusahaan Sektor Jasa Kesehatan: Studi Kasus pada PT KMU Ari Iswahyudi Wibowo; Agoestina Mappadang; Sri Rahayu; Amir Indrabudiman
Studi Akuntansi, Keuangan, dan Manajemen Vol 4 No 1 (2024): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3362

Abstract

Purpose: This study aims to determine the compliance and understanding of PT KMU in implementing PSAK No. 24 of 2018, transparency, and disclosure of information provided by PT KMU to employees regarding the provision of employee benefits, and the impact of the application of PSAK No. 24 of 2018 on PT KMU's financial statements. Research methodology: Qualitative descriptive research was conducted through interviews, observations, and documentation. Results: As a consequence of this study, PT KMU put into effect PSAK 24 of 2018 in compliance with both Indonesian laws and financial accounting standards. PT KMU offers employees full openness and access to information on perks. Applying PSAK No. 24 in 2018 creates deferred tax assets and affects the company's profit margin. Limitations: The limitations of this research are that the interviews with PT KMU informants were conducted simultaneously, and the list of interview questions between informants was the same. Contribution: This research advances our knowledge and comprehension of how to use PSAK 24 of 2018 in compliance with relevant laws and regulations as well as Indonesian Financial Accounting Standards.
Co-Authors Adistra Rifaldi Aditomo, Muhamad Satrio Ady Widjaya Agoestina Mappadang Agoestina Mappadang Agustina Mappadang Ali Djamhuri Amalia, Meby Amri Amrulloh Ari Iswahyudi Wibowo Ayu Puspaningrum Aziz, Ibrahim Dwi Damayanti, Atisyah Erfan, Erfan Fatika Masyitoh, Fitra Fikri, Sofi Nabila Grace Sabrina Christiane Grace Sabrina Christiane Hariyani Hariyani, Hariyani Ilmi, Syauqi KARTIKA, WIDYA Kiki Yuliandara Maharani, Annisa Citra Mulyadi, Nanda Pramayasti Mutiara Chandra Napisah Napisah Niazi, Hakam Ali Nurjanah, Novia Siti Rachman, Arif Rahmadyah, Firlii Ramadhan, Giffary Ramadhan, Patriot Dwiguna Renata Anissa Fikri Retno Fuji Oktaviani Samsi Samsi Sanusi Sanusi Sari, Yovita Setiadi, Yusuf Sinaga, Melan Sri Rahayu SRI RAHAYU Sugeng Riyadi Susanto, Erawan Veronica, Tasya Amelia Wibowo, Ari Iswahyudi Wulandari, Cynthia Wuri Septi Handayani Yosef Rago Andalan Nusa Putra Yosita Kartika