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Disclosure on Sustainability Reports, Foreign Board, Foreign Ownership, Indonesia Sustainability Reporting Awards and Firm Value Aksan, Ismul; Gantyowati, Evi
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.69

This study aims to investigate how disclosure on sustainability reports, foreign on boards, and foreign ownership affect firm value. Indonesia Sustainability Reporting Award (ISRA) is used to moderate the impact of the disclosure on the sustainability report on the firm value from 2013 to 2017. This study uses 37 firms as a sample with 159 observations and using panel data analysis. Subgroup analysis is used to test the existence or absence of homologizer moderation. The result showed that only the disclosure of sustainability has a positive impact on firm value. Foreign board and foreign ownership have been shown to not affect firm value. Additional testing is performed by splitting types of companies that have become state-owned enterprises (SOEs) and non-SOE, as well as kinds of services & finance and Manufacturing & others. We found that foreign commissioners in the service and finance sectors category have a positive effect on firm value, and foreign ownership in State-Owned Enterprises (SOEs) has a positive influence on firm value. Therefore, it is suggested that the organization of ISRA should disclose their winning criteria since it can be used as information in decision-making

Disclosure on Sustainability Reports, Foreign Board, Foreign Ownership, Indonesia Sustainability Reporting Awards and Firm Value Ismul Aksan; Evi Gantyowati
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.69

This study aims to investigate how disclosure on sustainability reports, foreign on boards, and foreign ownership affect firm value. Indonesia Sustainability Reporting Award (ISRA) is used to moderate the impact of the disclosure on the sustainability report on the firm value from 2013 to 2017. This study uses 37 firms as a sample with 159 observations and using panel data analysis. Subgroup analysis is used to test the existence or absence of homologizer moderation. The result showed that only the disclosure of sustainability has a positive impact on firm value. Foreign board and foreign ownership have been shown to not affect firm value. Additional testing is performed by splitting types of companies that have become state-owned enterprises (SOEs) and non-SOE, as well as kinds of services & finance and Manufacturing & others. We found that foreign commissioners in the service and finance sectors category have a positive effect on firm value, and foreign ownership in State-Owned Enterprises (SOEs) has a positive influence on firm value. Therefore, it is suggested that the organization of ISRA should disclose their winning criteria since it can be used as information in decision-making

RESEARCH DEVELOPMENT RELATED TO IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS IN INDONESIA Ismul Aksan; Doddy Setiawan; Evi Gantyowati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.791

This study tries to investigate the development of accounting standard research from 7 accredited journal in Indonesia. We conduct a sample of 35 articles for the period 2003-2017. Each article will be classified based on research topics, research methods, and kinds of standards that was observed by the researchers. The most widely researched topics related to the Financial Accounting Standards are topics related to the IFRS-based Financial Accounting Standards. The most commonly used research method is analytical method as much as 21 articles (60%). Standards that was observed by 26 articles (74,3%) is the implementation of Indonesian IFRS-based Financial Accounting Standards (SAK-IFRS). The other observed Indonesian Governmental Accounting Standards (SAP), Indonesian sharia accounting standard (SAK Syariah) and Indonesian Accounting Standard Non Publicly Accountable Entities (SAK-ETAP) where each of them are 3 articles, 5 articles and 1 article. Keywords: Analisis, financial accounting standards, bibliography, IFRS, the Government Accounting Standards, SAK-ETAP, SAK Sharia.

Student Sentiment Analysis: Implementation of Artificial Intelligence in Improving Teaching Quality Judijanto, Loso; Aswamedhika, Aswamedhika; Aksan, Ismul; Mustofa, Idam
Journal of Social Science Utilizing Technology Vol. 1 No. 4 (2023)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v1i4.664

Background. Higher education in this digital era is faced with significant changes, especially with the development of artificial intelligence (AI) technology. Purpose. This research aims to explore the potential and limitations of integrating AI technology in improving the quality of distance learning and present findings that can guide the development of AI-based pedagogy. Method. This research method adopts a quantitative survey approach to detail the integration of artificial intelligence (AI) technology in the context of distance learning in higher education. A total of 20 students were randomly selected as respondents, with sample selection using the purposive sampling method. This process ensures maximum representation of students who have significant experience with the integration of AI technology in their learning. Data was collected through questionnaires focused on effectiveness, adaptability of material, and level of interactivity during learning. Next, descriptive and inferential statistical analysis will analyze patterns and relationships between variables to explore the effectiveness of AI technology, the factors that influence it, and its impact on student learning experiences. Results. Survey results show that the majority of students actively use AI technology, especially several times a week, and express a high level of satisfaction with the use of AI technology in distance learning. Virtual Reality or Augmented Reality learning experiences were considered to benefit the most, even though all respondents experienced challenges or obstacles in using AI technology. Conclusion. The conclusions of this research emphasize the need to address these challenges to maximize the benefits of integrating AI technology in increasing the effectiveness and efficiency of distance learning in higher education.

BALANCED SCORECARD DALAM PENGUKURAN DAN OPTIMALISASI KINERJA DI UNIVERSITAS X: PENDEKATAN ANALITIS aksan, ismul; Sinen, Kasim; Kusumaningrum, Sheila; Mahu, Rusna
JURNAL MANAJEMEN DAKWAH Vol. 10 No. 2 (2024)
Publisher : UIN Sunan Kalijaga

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

This study aims to evaluate the performance of University X using a Balanced Scorecard (BSC) framework adapted to the context of higher education in Indonesia, such as measurements covering service inclusiveness, locally-based academic innovation, and university funding sustainability. A total of 230 participants were selected, consisting of 99 educators, 44 administrative staff, and 87 students. Data were collected through questionnaires, documentation, and literature studies with random sampling techniques to obtain respondents. The study used quantitative methods, analyzing both financial and non-financial metrics. The results of data analysis show the following performance results: (1) The financial perspective shows consistent improvement, with financial performance rated as economical, highly effective, and increasingly efficient throughout 2021 to 2023. (2) The customer perspective shows a high level of satisfaction in all dimensions, with powerful results in the reliability and assurance dimensions. (3) The internal business process perspective reflects good operational efficiency, and (4) the learning and growth perspective shows excellent results in capacity building and institutional development. This research provides a comprehensive assessment of the performance of University X, as well as offers insights for future strategic improvements in higher education institutions.

Student Sentiment Analysis: Implementation of Artificial Intelligence in Improving Teaching Quality Judijanto, Loso; Aswamedhika, Aswamedhika; Aksan, Ismul; Mustofa, Idam
Journal of Social Science Utilizing Technology Vol. 1 No. 4 (2023)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v1i4.664

Background. Higher education in this digital era is faced with significant changes, especially with the development of artificial intelligence (AI) technology. Purpose. This research aims to explore the potential and limitations of integrating AI technology in improving the quality of distance learning and present findings that can guide the development of AI-based pedagogy. Method. This research method adopts a quantitative survey approach to detail the integration of artificial intelligence (AI) technology in the context of distance learning in higher education. A total of 20 students were randomly selected as respondents, with sample selection using the purposive sampling method. This process ensures maximum representation of students who have significant experience with the integration of AI technology in their learning. Data was collected through questionnaires focused on effectiveness, adaptability of material, and level of interactivity during learning. Next, descriptive and inferential statistical analysis will analyze patterns and relationships between variables to explore the effectiveness of AI technology, the factors that influence it, and its impact on student learning experiences. Results. Survey results show that the majority of students actively use AI technology, especially several times a week, and express a high level of satisfaction with the use of AI technology in distance learning. Virtual Reality or Augmented Reality learning experiences were considered to benefit the most, even though all respondents experienced challenges or obstacles in using AI technology. Conclusion. The conclusions of this research emphasize the need to address these challenges to maximize the benefits of integrating AI technology in increasing the effectiveness and efficiency of distance learning in higher education.

TINJAUAN PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) PADA RESTORAN X Karunia, Asaprima Putra; Aksan, Ismul
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14260

The aims of this study are to suggest the implementation of EOQ method for inventory management in restaurant X. This study make use of descriptive qualitative method using purchasing and sales data within 2023. This study finds that the implementation of EOQ will reduce Total Inventory Cost of the restaurant for 67%. This method also bring positive imrovement to the restaurant by enabling the use of safety stock and reorder point. This will eliminate the uncertanty surrounding inventory management.

TINJAUAN PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) PADA RESTORAN X Karunia, Asaprima Putra; Aksan, Ismul
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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

The aims of this study are to suggest the implementation of EOQ method for inventory management in restaurant X. This study make use of descriptive qualitative method using purchasing and sales data within 2023. This study finds that the implementation of EOQ will reduce Total Inventory Cost of the restaurant for 67%. This method also bring positive imrovement to the restaurant by enabling the use of safety stock and reorder point. This will eliminate the uncertanty surrounding inventory management.

The Role of Financial Performance in Mediating the Economic Effects of Diversification on Sustainability Outcomes Sardju, Fitriani; Sinen, Kasim; Fajriyanti, Nurul; Aksan, Ismul
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.7640

This study aims to examine and analyze the effect of diversification on sustainability performance, with financial performance acting as a mediating variable. The research was conducted on Islamic Commercial Banks (BUS) in Indonesia that were registered with the Financial Services Authority (OJK) during the period 2020–2022. The sampling method employed was purposive sampling. This study is motivated by previous research on the performance of Islamic banks in Indonesia, which has predominantly focused on financial or business outcomes. In response, several international scholars in Islamic banking have proposed a more comprehensive approach to measuring performance through the Islamicity Performance Index. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of WarpPLS 7.0 software. The findings reveal that diversification has a direct effect on sustainability performance and also exerts an indirect effect through financial performance as a mediating variable. Sustainability performance represents a crucial first step toward proactive innovation for Islamic banks, enabling them to enhance their competitiveness in an increasingly dynamic banking sector. Diversification serves as a strategic effort to improve the sustainability performance of Islamic banks in Indonesia. The main limitation of this study is the relatively short observation period and the narrow focus on Islamic banks, which still represent a small segment of the financial industry. Future research is recommended to expand the sample to include other Sharia-based companies across various sectors.

Disclosure on Sustainability Reports, Foreign Board, Foreign Ownership, Indonesia Sustainability Reporting Awards, and Firm Value Aksan, Ismul; Gantyowati, Evi
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.69

This study aims to investigate how disclosure on sustainability reports, foreign on boards, and foreign ownership affect firm value. Indonesia Sustainability Reporting Award (ISRA) is used to moderate the impact of the disclosure on the sustainability report on the firm value from 2013 to 2017. This study uses 37 firms as a sample with 159 observations and using panel data analysis. Subgroup analysis is used to test the existence or absence of homologizer moderation. The result showed that only the disclosure of sustainability has a positive impact on firm value. Foreign board and foreign ownership have been shown to not affect firm value. Additional testing is performed by splitting types of companies that have become state-owned enterprises (SOEs) and non-SOE, as well as kinds of services & finance and Manufacturing & others. We found that foreign commissioners in the service and finance sectors category have a positive effect on firm value, and foreign ownership in State-Owned Enterprises (SOEs) has a positive influence on firm value. Therefore, it is suggested that the organization of ISRA should disclose their winning criteria since it can be used as information in decision-making.

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