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All Journal The International Journal of Accounting and Business Society JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Monex: Journal of Accounting Research Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal ULTIMA Accounting Jurnal Sistem Informasi Akuntansi Journal of Applied Islamic Economics and Finance Review of Applied Accounting Research Review of Accounting and Business Applied Accounting and Management Review Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pendidikan Ekonomi Indonesia Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian Kepada Masyarakat Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat
Kamaluddin, Nurhadi
Department Of Accounting, Politeknik Muhammadiyah Tegal
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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THE INTERPLAY OF CARBON DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND PROFITABILITY IN DETERMINAN FIRM VALUE Kamaluddin, Nurhadi; Saputro, Ilham Fajar Eko; Ulfah, Nadiyah
Jurnal Pendidikan Ekonomi Indonesia Vol 6, No 2 (2024): Jurnal Pendidikan Ekonomi Oktober 2024
Publisher : Pendidikan Ekonomi FPEB Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of carbon emission disclosure, environmental performance, and profitability on firm value. This study uses a quantitative approach using secondary data. The sampling method used is purposive sampling. The sample used is mining companies listed on the Indonesia Stock Exchange in 2020-2022 totaling 16 companies. The hypothesis was tested using IBM SPSS 25 with Multiple Linear Regression Analysis techniques. The results showed that Carbon Emission Disclosure and Environmental Performance partially had a significant positive effect on Firm Value. While Profitability partially has a significant negative effect on Firm Value. Simultaneously, Carbon Emission Disclosure, Environmental Performance and Profitability have a significant positive effect on Firm Value. This study adds profitability variables as independent variables. The research was conducted on mining companies listed on the Indonesia Stock Exchange for 3 periods from 2020 to 2022.
ANALISIS PERBANDINGAN PROFITABILITAS PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN E-COMMERCE (Studi: Perusahaan Incumbent Subsektor Retail Trade di Indonesia) Kamaluddin, Nurhadi
Review of Accounting and Business Vol. 2 No. 1: Review of Accounting and Business: Vol 2 No 1, June 2021
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.915 KB) | DOI: 10.52250/reas.v2i1.449

Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis perbandingan profitabilitas jika diukur dengan Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE) pada perusahaan incumbent subsektor retail trade pada periode sebelum dan sesudah penerapan e-commerce. Populasi dalam penelitian ini sebanyak 25 perusahaan incumbent pada subsektor retail trade yang terdaftar dalam Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang digunakan adalah purposive sampling, yaitu pemilihan sampel berdasakan kriteria tertentu, dan diperoleh jumlah sampel sebanyak 4 emiten. Metode yang digunakan adalah kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data melalui studi pustaka dan dokumentasi data sekunder, dengan teknik analisis statistik deskriptif, uji normalitas, dan uji hipotesis komparatif dengan menggunakan uji Paired Sample T-Test. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan terhadap NPM antara periode sebelum dan sesudah penerapan e-commerce. Sementara pada ROA, dan ROE tidak terdapat perbedaan yang signifikan antara periode sebelum dan sesudah penerapan e-commerce.
DETERMINAN NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Saputro, Ilham Fajar Eko; Kamaluddin, Nurhadi
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4179

Abstract

Abstract — The main objective of this study is to investigate the effect of profitability on firm value, as well as to examine the moderating function of the independent board of commissioners in this relationship. This study is motivated by the urgency of firm value as the main benchmark for investors, as well as the inconsistency of previous empirical findings regarding the relationship between profitability and firm value. The novelty of this study lies in the formulation of a moderation model that combines profitability variables and the structure of the independent board of commissioners, with a coverage of 139 manufacturing companies listed on the Indonesia Stock Exchange in the period 2020 to 2024. The sampling technique was carried out using purposive sampling. This study uses a quantitative approach by applying interaction analysis techniques through Moderated Regression Analysis (MRA). The results of the study show that profitability has a positive and significant effect on firm value, and the presence of an independent board of commissioners is proven to strengthen this effect. This finding confirms that the combination of solid profitability and good governance mechanisms is a crucial signal for investors in the investment decision-making process. Keywords: Profitability; Board of Commissioners; Company Value.
OPTIMALISASI KINERJA UMKM MELALUI PEMANFAATAN SOFTWARE AKUNTANSI DAN FINTECH PAYMENT GATEWAY Saputro, Ilham Fajar Eko; Kamaluddin, Nurhadi Kamaluddin
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 4 No. 2 (2024): Oktober 2024
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v4i2.7699

Abstract

The purpose of this study was to examine the usefulness of financial technology such as payment getway and the role of mobile-based accounting software on improving the performance of MSMEs. The population of this research is MSMEs in Central Java. The sample of this research is 100 MSMEs in the food and beverage sector, with a sampling method that is purposive sampling. This type of research is quantitative research with data collection using a questionnaire. The data analysis technique used is Multiple Linear Regression Analysis using software (Statistical Product and Service Solution) SPSS version 25.0. The results of this study indicate that the fintech payment getway has a significant positive effect on the performance of MSMEs, mobile-based accounting software has a significant positive effect on the performance of MSMEs. The findings of this research provide benefits for MSME actors in improving their business performance so that they pay attention to the digitalization aspect of MSMEs
Penyuluhan Pemanfaatan Teknologi IoT dan AI pada Pertanian Melom Premium kepada Kelompok Satria Tani Hanggawana Kabupaten Tegal Nurfahmi Fadlillah; Nurhadi Kamaluddin
Bumi : Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat Vol. 3 No. 3 (2025): Bumi : Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bumi.v3i3.1031

Abstract

The agricultural sector has a vital role in meeting national food needs, improving community welfare, and strengthening regional food security. However, the sector still faces various challenges, including land limitations, climate change, price fluctuations, and low production cost efficiency. Therefore, innovation is needed through the application of digital technology that is able to increase the productivity and sustainability of farming businesses. One of the solutions offered is the use of Artificial Intelligence of Things (AIoT), which is the integration of artificial intelligence (AI) with the Internet of Things (IoT) that allows agricultural systems to run more intelligently, efficiently, and scalably. This community service activity was carried out with the Satria Tani Hanggawana Farmers Group located in Kalisapu Village, Slawi District, Tegal Regency, with the main focus on premium melon cultivation. The method of the activity included material presentations on the concept of smart farming, the introduction of IoT-based sensor devices for monitoring temperature, humidity, and plant nutrition, field practices in greenhouses, simulations of the use of AI-based applications for crop prediction, and interactive discussions. In addition, material was also provided on simple agribusiness management, financial recording, and crop marketing strategies so that farmers are able to manage their businesses more professionally. The results of the activity showed a significant increase in participants' knowledge related to the application of AIoT in modern agriculture. Farmers not only understand the benefits of technology, but are also able to practice using tools and applications directly. The enthusiasm of the participants was reflected in their active involvement in discussions, willingness to try new technologies, and awareness of the importance of innovation to face agricultural challenges in the digital era.
Penyuluhan Pemanfaatan Teknologi IoT dan AI pada Pertanian Melom Premium kepada Kelompok Satria Tani Hanggawana Kabupaten Tegal Nurfahmi Fadlillah; Nurhadi Kamaluddin
Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat Vol. 2 No. 3 (2025): Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/solusibersama.v2i3.2061

Abstract

The agricultural sector plays a crucial role in fulfilling food needs, but it continues to face several challenges, including limited land, climate change, and the need for more cost-efficient production methods. To address these challenges, the application of Artificial Intelligence of Things (AIoT) technology emerges as a promising solution to enhance productivity and efficiency in farm management. AIoT technology integrates artificial intelligence (AI) and the Internet of Things (IoT), enabling smarter decision-making, automation, and real-time data analysis in agricultural practices. This community service activity aimed to provide AIoT technology training to the Satria Tani Hanggawana Farmers' Group in Kalisapu Village, Slawi Sub-district, Tegal Regency, focusing on premium melon cultivation. The methods used in the activity included presentations on relevant materials, an introduction to AI and IoT-based Smart Farming technology, hands-on practice in a greenhouse, and interactive discussions. These methods were designed to equip participants with practical knowledge about integrating AIoT technology into their agricultural operations, enabling them to apply it directly to melon cultivation. The results of the activity showed a significant increase in the participants' understanding of agribusiness management, basic bookkeeping practices, and the application of AIoT in melon cultivation. The participants exhibited high enthusiasm, actively engaging in discussions and successfully performing practical exercises. This training was effective in improving farmers' knowledge and motivating them to adopt AIoT technology in their farming operations. The program has been instrumental in encouraging the use of smart farming techniques, which can lead to more efficient and sustainable farming practices. It is recommended that ongoing support, including follow-up activities and further training, be provided to ensure the sustainability of the technology implementation and continue to improve local food security
Esg, Eco-Efficiency, And Green Innovation Positively Impact Corporate Financial Performance Through Sustainability Strategies Kamaluddin, Nurhadi; Maulidya, Nurliana; Saputro, Ilham
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.903

Abstract

Purpose — This paper aims to investigate the effects of ESG implementation, eco-efficiency practices, and green innovation on the financial performance of mining companies in Indonesia, addressing the increasing demand for corporate sustainability and responsible governance in environmentally impactful industries. Design/methodology/approach — Adopting a quantitative research design, the study employs multiple linear regression analyses on panel data collected from 27 mining firms listed on the IDX for the period 2021–2023, all of which met the criteria for sustainability reporting. Key variables include ESG practices, measurable eco-efficiency, and innovation indices, with data sources triangulated from annual and sustainability reports. Findings — The results reveal that ESG implementation, enhanced eco-efficiency, and green innovation each have a positive and significant effect on company profitability and firm value. ESG contributes to financial outcomes by strengthening social and governance commitments, eco-efficiency supports cost reduction, and green innovation elevates competitive positioning. The findings validate stakeholder theory and resource-based view in the mining sector context. Practical implications — This study highlights actionable strategies for industry leaders and policymakers to integrate sustainability and innovation into corporate governance and operational frameworks, supporting long-term business resilience and risk mitigation in resource-intensive sectors. Originality/value — The paper provides robust empirical evidence from the Indonesian mining sector, an emerging market with high environmental impact. Thus, it contributes to the global discourse on ESG, eco-efficiency, and green innovation as drivers of financial and competitive advantage.
Pentingnya Pemahaman Investasi Pasar Modal untuk Gen Z : Pengabdian Nurhadi Kamaluddin; Rozi Fery Setiyaningsih
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2221

Abstract

Generasi Z menghadapi permasalahan dalam kurang memahaminya investasi pasar modal sehingga banyak kalangan gen Z yang menjadi korban transaksi investasi ilegal. Tujuan Pengabdian kepada Masyarakat ini yaitu memberikan pemahaman dasar sebagai fondasi awal dalam mulai berinvestasi dipasar modal serta memahami platform transaksi legal yang disahkan oleh Bursa Efek Indonesia. Pendekatan yang dilakukan yaitu melalui metode seminar, penerapan teknologi dan pembentukan komunitas. Target pengabdian ini adalah para generasi Z mampu memahami secara mendalam pentingnya investasi dipasar modal dan dapat melakukan transaksi di pasar modal dengan baik dan benar.
THE EFFECT OF GREEN ACCOUNTING AND COMPANY SIZE ON COMPANY PERFORMANCE Setiyaningsih, Rozi Fery; Kamaluddin, Nurhadi; Kartika, Fitri Dian; Alfian, Mohammad
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 2 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i2.6003

Abstract

This research aims to determine the effect of Green Accounting and Company Size on company performance. Using a quantitative approach. The sampling method is purposive sampling of secondary data on food and beverage sector companies listed on the Indonesia Stock Exchange. Process the data using Multiple Linear Regression with SPSS 26 software. The research results show that Green Accounting Disclosure has a significant positive effect on company performance. On the other hand, company size has a significant negative effect on company performance.
ANALYSIS OF FINANCIAL PERFOMANCE AT PT. KIMIA FARMA TBK BEFORE AND DURING THE COVID-19 PANDEMIC Kamaluddin, Nurhadi; Insani, Ade Ilma
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 2 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i2.6081

Abstract

During the Covid-19 pandemic, there was a decrease in GDP by 2.07%. As a result, many company sectors experienced a contraction in economic growth, but some company sectors actually experienced an increase in productivity, one of which was the health sector. This study aims to determine the differences in the financial performance of PT Kimia Farma, Tbk before and during the Covid-19 pandemic in terms of Current Ratio, Quick Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Net Profit Margin, Return on Equity, Total Assets Turnover, and Fixed Assets Turnover. With quantitative descriptive research methods and sample population using the financial statements of PT Kimia Farma, Tbk for the period 2017-2022. With data analysis techniques, namely financial ratio analysis, normality test, Paired Samples T-test, and processed using SPSS v.21. The results of the study concluded that based on the Paired Samples T-test test, the results showed the acquisition of a Sig value. (2-tailed) of (0.549)>α (0.05) for Current Ratio, (0.269)>α (0.05) for Quick Ratio, (0.358)>α (0.05) for Debt to Asset Ratio, (0.349)>α (0.05) for Debt to Equity Ratio, (0.283)>α(0.05) for Net Profit Margin, (0.779)>α(0.05) for Return on Equity, (0.343)>α(0.05) for Total Assets Turnover, and (0.218)>α(0.05) for Fixed Assets Turnover. So it can be concluded that there is no significant difference in financial performance before and during the Covid-19 pandemic.
Co-Authors Aprilia Andiini Ari Susantiaji Damar Kinasih Fajar ES, Ilham Insani, Ade Ilma Kartika, Fitri Dian Maulidya, Nurliana Melly Asih Haryati Mochamad Umar Mai Mohammad Alfian Nahlarriva Zackia Nurfahmi Fadlillah Rozi Fery Setiyaningsih Saputro, Ilham Saputro, Ilham Fajar Eko Setiawan Setiawan Setiyaningsih, Rozi Fery Siti Amalia Tri W, Auliya Tuti Alawiyah Ulfah, Nadiyah