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All Journal JURNAL ECONOMIA IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) Jurnal Manajemen Pelayanan Publik IJBE (Integrated Journal of Business and Economics) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Shirkah: Journal of Economics and Business Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Jurnal Riset Bisnis dan Manajemen Jurnal Manajemen Universitas Bung Hatta Jurnal Cahaya Mandalika International Journal of Business, Law, and Education Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Online Learning in Educational Research Journal of Innovation Research and Knowledge Journal of Islamic Economics and Business Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Islamic Contemporary Accounting and Business Khazanah Sosial
Andriana, Denny
Universitas Pendidikan Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Social Sciences Transportation Other

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The Impact of Debt on Firm Value: An Analysis of the UK Market Ugli, Tokhirjonov Jamshid Giyosjon; Apandi, R. Nelly Nur; Andriana, Denny; Sofia, Alfira
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.506

Abstract

This study examines the impact of debt on firm value within the UK stock market, focusing on the unique economic, regulatory, and market conditions of the region. Using a descriptive quantitative analysis and regression modeling, the research investigates the relationship between debt levels and firm valuation for publicly listed UK firms in 2023. The findings reveal that debt levels do not significantly influence firm value, aligning with the Modigliani-Miller Theorem, which posits that capital structure has a limited effect on firm valuation in perfect markets. The results suggest that other factors, such as profitability, firm size, and market conditions, play more substantial roles in shaping firm value. This research contributes to the understanding of debt's role in financial strategy and provides insights for investors and financial managers in assessing risk and making informed decisions.
Board Gender Diversity’s Moderating Effect on Capital Structure–ESG Relationship in Ghanaian Non-financial Firms Ampomah, Philipina; Andriana, Denny; Nugraha, Nugraha; Sari, Maya
Jurnal Economia Vol. 21 No. 2 (2025): June 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i2.83080

Abstract

The study examines the relationship between capital structure and ESG (Environmental, Social, and Governance) performance of listed non-financial Ghanaian firms, emphasizing the moderating role of board gender diversity. Using panel data from 16 firms enlisted on the Ghana Stock Exchange from 2015 to 2022, the research adopts a fixed-effects model. Findings reveal that debt and equity negatively impact ESG performance, challenging traditional financial theories like Modigliani and Miller's capital structure irrelevance. Surprisingly, board gender diversity does not significantly moderate the capital structure–ESG performance link. The study underscores the need for cautious capital structure decisions to mitigate informational asymmetry costs and suggests revisiting female representation on corporate boards, given its limited influence in this context. This research advances sustainability discourse by exploring unique capital market dynamics in developing countries; in Sub-Saharan Africa and providing new insights into ESG impacts of capital structure and gender diversity in Ghanaian firms.
CHARACTERISTICS OR STRATEGY? THE MODERATING ROLE OF MARKET KNOWLEDGE IN SHAPING SMES’ INTERNATIONAL MARKETING DECISIONS Koeswandi, Tika; Gaffar, Vanessa; Wibowo, Lili; Andriana, Denny; Primaskara, Ery
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 1 (2025): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i1.24326

Abstract

In an increasingly globalized market, SMEs face distinct challenges in making effective international marketing decisions (IMD). This study explores how International Entrepreneurial Marketing Strategy (IEMS) and internal SME characteristics influence IMD, with market knowledge as a moderating variable. Based on a survey of 220 export-oriented SMEs in West Java, Indonesia, moderated regression analysis reveals that both SME characteristics and IEMS significantly affect IMD. However, market knowledge only strengthens the influence of IEMS on IMD, without moderating the effect of internal characteristics. These findings highlight the strategic value of market knowledge in enhancing entrepreneurial marketing effectiveness. Integrating internal capabilities with contextual insight enables SMEs to make informed, agile, and competitive decisions. The study offers valuable theoretical contributions and practical implications for policymakers and international marketing strategists in emerging market contexts.
DOES INTERNAL CONTROL CAPACITY AND DISCLOSURE OF FINANCIAL PERFORMANCE ON INSTAGRAM CAN INFLUENCE AUDIT OPINION? (STUDY CAPITAL MARKET IN CENTRAL ASIA) Kizi, Khusanova Khojiyabonu Rovshan; Denny Andriana; R Nelly Nur Apandi
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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Abstract

This study investigates whether internal control capacity and the disclosure of financial performance on Instagram influence audit opinions in companies listed on the Central Asian capital markets. Using a descriptive quantitative approach, data were collected from 21 finance sector companies in Uzbekistan and Kazakhstan, and secondary data were collected from official capital market websites. The results show that both Instagram financial disclosures and total assets do not have a statistically significant effect on audit opinions. The findings suggest that traditional financial strength measures and social media disclosures might not yet play an important role in affecting auditors' judgments in the setting of Central Asia. Limitations of the study are the small sample size and limited data availability, indicating the potential for further research with a broader sample from more sectors and countries. The research contributes to the growing discussion of the evolving role of digital financial communication and internal controls on audit practice in emerging markets.
DOES A ACCOUNTING LITERACY, FINANCIAL TECHNOLOGY, RISK LEVEL AND LOCUS OF CONTROL ON INVESTMENT DECISIONS AMONG Z GENERATION? Ugli, Teshaev Jahongir Isomiddin; Denny Andriana; R Nelly Nur Apandi
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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Abstract

Accounting literacy, financial technology, risk level, and locus of control are often cited as key factors influencing individual investment behavior. In this study, we investigate the impact of these variables on investment decision-making among z generation who study at Universitas Pendidikan Indonesia. A total of 44 respondents participated Using a quantitative approach and multiple regression analysis, the findings reveal that risk level significantly influences students' investment decisions, while accounting literacy shows a borderline significance. Conversely, financial technology usage and locus of control do not show a significant relationship with investment decisions. These results suggest that z generation are more driven by their perception of financial risk when making investments rather than external technology tools or internal control beliefs. The study highlights the need for enhancing financial education programs that address risk awareness to improve investment behaviors among z generation.
Studi Literature : Penerapan Metode Activity Based Costing (ABC) dalam Menentukan Tarif Jasa Rawat Inap pada Rumah Sakit di Indonesia Lazuardian, Muhamad Farhan; Widyaningsih, Aristanti; Andriana, Denny
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8542

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Activity Based Costing dalam perhitungan tarif kamar untuk pelayanan jasa rawat inap pada rumah sakit di Indonesia dan melihat besarnya perbedaan tarif yang dihasilkan. Metode yang digunakan dalam penelitian ini adalah metode Systematic Literature Review dengan pendekatan kualitatif. Penelitian ini berdasarkan pada 35 artikel daru jurnal nasional antara tahun 2015 s.d. 2023 yang bersumber dari portal Google Scholar. Hasil penelitian ini menunjukkan bahwa tahun 2023 merupakan tahun dengan pembahasan penelitian terbanyak dengan ruang lingkup 19 dari 35 total jurnal telah terakreditasi SINTA (Science and Technology Index). Berdasarkan metode penelitiannya, deskriptif kuantitatif merupakan metode yang paling banyak digunakan. Dalam pengklasifikasian biaya aktivitas yang digunakan, klasifikasi yang digunakan dalam perhitungan activity based costing, yaitu Unit Level Activity Costing, Batch Related Activity Costing, dan Facility Sustaining Costing paling banyak digunakan. Di samping itu, terdapat perbedaan antara perhitungan dengan metode tradisional dan activity based costing.
Assessing the Financial Impact of Exchange Rate Movements on Profit Reporting: A Case Study of KDB Bank Uzbekistan Ugli, Sodikov Ulugbek Gulomjon; Andriana, Denny; Apandi, R. Nelly Nur; Doniyor, Xoshimov
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.550

Abstract

This study investigates the impact of foreign exchange rate fluctuations on the financial performance of KDB Bank Uzbekistan from 2019 to the third quarter of 2024. Using a quantitative approach, the research analyzes net profit, foreign exchange gains and losses, and annual average USD/UZS and EUR/UZS exchange rates. Descriptive statistics reveal that depreciation of the Uzbek soum was accompanied by increased volatility in bank profitability. Correlation analysis shows a strong positive relationship between FX gains and net profit (r = 0.92), and a negative correlation with FX losses (r = –0.80). An OLS regression model explains 64.1% of the variance in profitability, highlighting the sensitivity of bank earnings to exchange rate changes, particularly against the US dollar. The findings emphasize the importance of foreign exchange risk management in Uzbekistan’s banking sector and offer practical insights for policymakers and financial institutions operating in volatile currency environments.
FACTORS AFFECTING THE ATTRIBUTES OF HALAL DESTINATIONS IN WEST SUMATRA TOURISM Siregar, Alfi Syahrah; Gaffar, Vanessa; Monoarfa, Hilda; Andriana, Denny; Shahril, Aslinda
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 13 No. 1 (2025)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v13n1.p59-78

Abstract

This study aims to identify, analyze, and explore indicators of halal destination attributes in the context of tourism in West Sumatra by integrating the concepts of halal and halal tourist destinations. Halal tourism is one of the fastest-growing sectors in the global tourism industry, driven by an increase in Muslim tourists, estimated to reach 230 million by 2026. As the country with the largest Muslim population in the world, Indonesia has great potential to become a significant halal tourism destination. West Sumatra, with its rich Minangkabau culture and strong Islamic values, is one of the leading destinations in Indonesia for halal tourism. The questionnaire was distributed to 400 respondents who had visited West Sumatra, with a return rate of 87.5%. Exploratory Factor Analysis (EFA) was conducted using SPSS version 24.0 for Windows, then continued with Confirmatory Factor Analysis (CFA) using Analysis of Moment Structures (AMoS) version 24.0 for Windows. The results showed that halal destination attributes among tourists in West Sumatra are influenced by three main factors: Muslim Friendly Tourism Quality (MFTQ), Cultural Tourism Quality (MFHS), and Muslim Friendly Tourism Standard (MFHS)). These findings are essential for destination managers to design effective strategies to attract and meet the needs of Muslim travelers, which is a growing market segment.
Analyzing of Barberbos Consumer Purchase Decision Stages in Picking Barbershop Yamin, Muhammad Zaky; Gaffar, Vanessa; Andriana, Denny
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 19 No 2 (2024): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v19i2.25541

Abstract

This research aims to explore the entire consumer purchasing decision process in choosing Barberbos, from problem recognition to post-purchase. The method used is qualitative with a case study approach, the sample was taken by purposive sampling, namely 23 people who were consumers who had tried Barberbos services. Data collection was carried out using interviews, literature studies, documentation studies, and online search methods, then the data was analyzed using thematic analysis. The research results show that in the first stage, the need and desire to shave one's hair was triggered internally by the source himself, there was no encouragement from other people. Information search stages: sources know Barberbos through location, word of mouth, and social media. At the alternative evaluation stage, only some of the material for consideration by the majority of the interviewees was the results of the shaving, followed by the place, then some said there was no particular reason and there were those who were invited by friends. The reason the interviewee chose Barberbos was because it was famous, the shave results, the service and the place was nice. For the final stage, all interviewees felt very satisfied, satisfied, and quite satisfied with the shave they got.
IMPLIKASI RELEVANSI NILAI INFORMASI NON AKUNTANSI TERHADAP NILAI PERUSAHAAN Rahman, Fathur; Widyaningsih, Aristanti; Andriana, Denny
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 1 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i1.1218

Abstract

Studi ini menyelidiki masalah relevansi nilai informasi non-akuntansi untuk pasar modal Indonesia. Penelitian ini bertujuan untuk menguji pengaruh modal intelektual, komisaris independen dan kepemilikan institusional terhadap relevansi nilai dan implikasinya terhadap nilai perusahaan pada perusahaan publik yang terdaftar di BEI pada tahun 2020. Penelitian ini merupakan penelitian deskriptif dan verifikatif dengan pendekatan kuantitatif. Berdasarkan pengambilan sampel secara proporsional random sampling menggunakan Krejcie-Morgan diperoleh 242 sampel perusahaan. Data penelitian diperoleh dari laporan keuangan yang tersedia di website masing-masing perusahaan, website BEI, dan yahoo finance. Pengujian hipotesis dilakukan dengan analisis jalur menggunakan SmartPLS 3.0. Hasil penelitian ini menemukan bahwa: (1) Modal intelektual berpengaruh terhadap relevansi nilai; (2) Komisaris independen tidak berpengaruh terhadap relevansi nilai; (3) Kepemilikan institusional berpengaruh terhadap relevansi nilai; (4) Modal intelektual berpengaruh terhadap nilai perusahaan; (5) Komisaris independen tidak berpengaruh terhadap nilai perusahaan; (6) Kepemilikan institusional berpengaruh terhadap nilai perusahaan; (7) Relevansi nilai berpengaruh terhadap nilai perusahaan; (8) Modal intelektual berpengaruh terhadap nilai perusahaan melalui relevansi nilai; (9) Komisaris independen tidak berpengaruh terhadap nilai perusahaan melalui relevansi nilai; (10) Kepemilikan institusional mempengaruhi nilai perusahaan melalui relevansi nilai.
Co-Authors Adib Sultan, Adib Ahiase, Godwin AKUBIA, GILBERT KORKU Ampomah, Philipina Arim, Arim Arina Raspati, Nada Aristanti Widyaningsih Balqis, Kartika Bambang Widjajanta Bambang Widjajanta, Bambang Doniyor, Xoshimov Dwinto Martri Aji Buana Edem Lekettey Fathur Rahman Friska, Renny Gilbert Korku Akubia Godwin Ahiase Heryana, Toni Ikin Solikin Illa Susilawati Joe Putra Pratama Pardede Kizi, Khusanova Khojiyabonu Rovshan Koeswandi, Tika Kpodo, Percy Chris Lazuardian, Muhamad Farhan Mac-Moqu, Francis Kortey Martri Aji Buana, Dwinto Maya Sari Maya Sari Mokh Adib Sultan, Mokh Adib Monoarfa, Hilda N Nugraha Nadi Azkia Ali Alfathimi Nasim, Arim Ni Putu Nurwita Pratami Wijaya Nono Supriatna Noorsyah, Muhammad Naufal Nugraha Nugraha Nur Apandi, R Nelly Nur Israq Fauziah Nurlaela, Fitri Nurlaela, Linda Percy Chris Kpodo Philipina Ampomah Primaskara, Ery Purnomo, Budi Supriatono Rennyta Yusiana Shahril, Aslinda Siregar, Alfi Syahrah Sulthan Yusuf Abdullah Ugli, Sodikov Ulugbek Gulomjon Ugli, Teshaev Jahongir Isomiddin Ugli, Tokhirjonov Jamshid Giyosjon Vanessa Gaffar Wenda Wahyu Christiyanto Wibowo, Lili Wijaya, Ni Putu Nurwita Pratami Yamin, Muhammad Zaky