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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Abdimas Bina Bangsa Journal of Economy, Accounting and Management Science (JEAMS) Applied Accounting and Management Review Journal of Accounting, Management, Economics, and Business RUBINSTEIN Journal of Community Research & Engagement (JCRE) Islamic Studies in the World Journal Markcount Finance
Siti Mudawanah
Universitas La Tansa Mashiro
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Other

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The Impact of Artificial Intelligence on Investment Decision-Making Dini Arifian; Siti Mudawanah; Herlina Herlina; Ana Ima Sofana
Islamic Studies in the World Vol. 1 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i2.1522

Abstract

Background. The increasing integration of artificial intelligence (AI) in finance is reshaping investment decision-making, as AI provides tools for analyzing large datasets, forecasting trends, and automating trading processes. This shift toward AI-driven insights aims to enhance decision accuracy and reduce human error, ultimately transforming traditional investment practices. Purpose. This study investigates the impact of AI on investment decision-making, focusing on how AI algorithms influence investor behavior, market forecasting, and risk management. The objective is to assess whether AI-driven models improve decision quality and identify any limitations in their application. Method. A mixed-method research approach was employed, combining quantitative analysis of AI model performance with qualitative insights from industry professionals. Machine learning algorithms were used to analyze historical investment data and predict market trends, while interviews with investment managers provided perspectives on the practical benefits and challenges of AI in financial decision-making. Results. Results indicate that AI algorithms can improve predictive accuracy by up to 90%, with reduced response times in volatile markets. However, reliance on AI models also introduces risks, including over-reliance on algorithmic predictions and potential biases in data. Conclusion. The study concludes that while AI significantly enhances investment decision-making through improved forecasting and efficiency, its limitations necessitate careful oversight. Implementing AI in investment requires a balanced approach, combining human expertise with algorithmic insights to optimize decision outcomes. The findings underscore the potential for AI to support investment strategies while highlighting the need for ethical and transparent AI applications.
The Role of Continuous Auditing in Enhancing Corporate Governance Siti Mudawanah; Imas Fatimah; Pindonta Nalsal; Adi Dwi Purnomo
Islamic Studies in the World Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i3.1525

Abstract

Background. Continuous auditing has emerged as a valuable tool in strengthening corporate governance, providing real-time monitoring and assessment of financial and operational activities within organizations. The shift towards continuous auditing reflects the need for more proactive and transparent governance practices, allowing companies to detect irregularities and mitigate risks in a timely manner. Purpose. This study examines the role of continuous auditing in enhancing corporate governance by analyzing its impact on risk management, compliance, and financial reporting accuracy. The primary objective is to assess whether continuous auditing can improve the effectiveness of governance structures and support organizational accountability. Method. A mixed-methods research design was employed, combining quantitative analysis of governance metrics from companies implementing continuous auditing with qualitative insights from interviews with auditors and corporate governance experts. Data was gathered on key performance indicators, including error reduction, compliance rates, and response times to identified risks. Results. Findings indicate that continuous auditing significantly enhances governance outcomes, with a 40% reduction in errors and a 30% increase in compliance adherence. Qualitative feedback supports these results, highlighting the increased transparency and accountability that continuous auditing fosters within organizations. Conclusion. The study concludes that continuous auditing is an essential component of effective corporate governance, allowing companies to respond proactively to risks and maintain high standards of compliance. As companies continue to navigate complex regulatory environments, continuous auditing offers a strategic advantage, ensuring sustained organizational integrity and stakeholder trust. Embracing continuous auditing can therefore contribute to a more robust governance framework, reinforcing ethical practices and fostering long-term organizational resilience.
Rasio Fundamental dan Harga Saham: Kebijakan Dividen sebagai Variabel Mediasi Ila Nadilah; Siti Mudawanah; Pindonta Nalsal Purba
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3512

Abstract

This study investigates the effect of Debt to Equity Ratio (DER), Earning Per Share (EPS), and Economic Value Added (EVA) on stock prices, with dividend policy proxied by the Dividend Payout Ratio (DPR) as a mediating variable in automotive sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by inconsistent findings in prior studies regarding the effectiveness of financial fundamentals and dividend policy in influencing stock price formation, particularly in emerging markets during the post-pandemic recovery period. Previous studies have predominantly focused on direct relationships between financial ratios and stock prices, while limited research has examined dividend policy as a transmission mechanism linking firm fundamentals and market valuation within the automotive industry context. This study contributes to the Signalling Theory literature by examining whether dividend policy acts as an effective transmission mechanism between firm fundamentals and stock price formation in the post-pandemic automotive industry. The automotive sector was selected because it represents a capital-intensive industry highly sensitive to leverage, macroeconomic instability, interest rate fluctuations, and changes in consumer purchasing power following the COVID-19 pandemic.The study employed a quantitative approach using panel data regression analysis with secondary data obtained from annual reports of 11 automotive sub-sector companies selected through purposive sampling, resulting in 55 firm-year observations. The analysis was conducted using EViews 13. The study applied Fixed Effect Model (FEM) and Random Effect Model (REM) estimations based on Chow, Hausman, and Lagrange Multiplier tests. Mediation analysis was further examined using the Sobel test. The results reveal that EPS has a positive and significant effect on stock prices, indicating that investors in the Indonesian capital market remain strongly profit-oriented and respond primarily to accounting-based profitability signals. In contrast, DER, EVA, and DPR do not significantly affect stock prices. The findings also show that DER negatively affects DPR, EVA positively affects DPR, while EPS unexpectedly exhibits a negative effect on DPR. Furthermore, dividend policy fails to mediate the relationship between DER, EPS, EVA, and stock prices. The findings provide theoretical implications by demonstrating that not all financial indicators generate equally strong market signals in emerging capital markets. Investors tend to respond more directly to profitability signals rather than dividend distribution signals. Practically, this study suggests that investors should prioritize profitability and operational efficiency indicators when making investment decisions, while corporate managers should focus on strengthening financial performance and long-term business sustainability rather than relying solely on dividend policy to influence market valuation...
THE EFFECT OF SALES GROWTH AND COMPANY SIZE ON PROFITABILITY WITH COMPANY EFFICIENCY AS A MODERATOR Novia; Ela Widasari; Siti Mudawanah
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7544

Abstract

This study examines the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the post-pandemic recovery period of 2021–2025. This study aims to analyze the effect of sales growth and company size on profitability, and examine the moderating role of company efficiency. This study uses an associative quantitative design with secondary data in the form of panel data from 21 companies selected through a purposive sampling technique. The data were analyzed using EViews 13 with Fixed Effects and Moderated Regression Analysis (MRA) models. The results show that sales growth has no significant effect on profitability, while company size has a positive and significant effect on profitability. Furthermore, company efficiency is unable to moderate the effect of sales growth or company size on profitability. These findings indicate that company scale is a key factor in determining profitability, while increasing sales without being accompanied by cost control does not guarantee improved financial performance.
DEWAN DIREKSI, DEWAN KOMISARIS, KOMITE AUDIT, DEBT TO ASSET RATIO, DAN UKURAN PERUSAHAAN PADA RETURN ON ASSETS (ROA) Laula Dwi Marthika; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 13 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v13i1.1659

Abstract

This study examines the effect of the board of directors, board of commissioners, audit committee, debt to asset ratio, and firm size on Return on Assets (ROA). The study applies a quantitative approach and uses multiple linear regression to test the relationship between the independent variables and ROA. The findings show that the board of directors, board of commissioners, and debt to asset ratio have a negative and significant effect on ROA, while the audit committee and firm size have a positive and significant effect on ROA. Simultaneously, all independent variables significantly affect ROA, and the model explains 90.6% of the variation in ROA.
ROA, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN SEBAGAI DETERMINAN MANAJEMEN LABA: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siti Mudawanah; Pindonta Nalsal
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1515

Abstract

Earnings management is the practice of manipulating financial reports carried out by companies in order to show that the company's performance is better than it actually is. This research aims to determine the influence of financial performance, company size and ownership structure on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2023 - 2024 period. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange for the 2023 - 2024 period. Sample selection was carried out using a purposive sampling method which was selected using predetermined criteria and there were 54 companies that were the object of research with a total of 108 observations that met the criteria. The research method used is quantitative with the type of data used is secondary data. The analytical method used is the multiple linear regression analysis method using tools SPSS 25. The research results show that financial performance is proxied by ROA, company size and ownership structure as proxied by managerial ownership partially has a significant effect on earnings management, while ownership structure as proxied by institutional ownership have no effect on earnings management. And simultaneously ROA, Company size, managerial ownership and institutional ownership have a significant effect on earnings management in manufacturing companies listed on the IDX for the 2023 - 2024 period.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PERUSAHAAN BARANG KONSUMEN PRIMER DI BURSA EFEK INDONESIA Siti Mudawanah; Maesaroh
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1479

Abstract

Profit growth is an important indicator that shows the success of management in running business operations. However, profit fluctuations that occur in primary consumer goods sector companies raise questions about the factors that influence them. This study aims to analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on profit growth in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population in this study were all primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period, totaling 132 companies. The sampling technique used purposive sampling method and obtained 63 companies as samples. This study uses a quantitative approach with multiple linear regression analysis methods. The data used is secondary data obtained from the company's annual financial statements. The results of the study Partially the variables Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have a significant effect on profit growth, while Current Ratio (CR) has no significant effect on profit growth. Simultaneously variable Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) have a significant effect on profit growth.
Inventory Turnover as a Conduit: Sales Growth, Capital Structure, and Profitability Siti Mira Mutiah; Mudawanah, Siti; Pindonta Nalsal Purba
RUBINSTEIN Vol. 4 No. 2 (2026): RUBINSTEIN (juRnal mUltidisiplin BIsNis Sains TEknologI & humaNiora)
Publisher : LP3kM Buddhi Dharma University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/rubin.v4i2.4587

Abstract

This study aims to examine the impact of sales growth and capital structure on profitability, with inventory turnover positioned as a mediating variable, in food and beverage companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using a quantitative explanatory design, this study applies panel data regression with path analysis to evaluate both direct and indirect relationships among the variables. Model selection was conducted through the Chow test, Hausman test, and Lagrange Multiplier test, while the mediation effect was assessed using the Sobel test. The results show that sales growth has a positive and significant effect on inventory turnover and profitability. In contrast, capital structure has no significant effect on inventory turnover but negatively affects profitability. Inventory turnover is found to negatively affect profitability and does not mediate the relationships between sales growth and profitability or between capital structure and profitability. Theoretically, these findings challenge the conventional assumption that faster inventory turnover necessarily strengthens profitability or serves as an effective transmission mechanism between financial decisions and firm performance. Instead, profitability is more directly influenced by sales expansion and the debt structure. Practically, this study provides insights for financial managers to control leverage, protect profit margins, and align inventory policies with pricing and demand strategies. The findings also assist investors in evaluating firm performance by considering sales growth, capital structure, and operational efficiency simultaneously.
Auditing in the Era of Cybersecurity: Challenges and Solutions Apriyanto Apriyanto; Siti Mudawanah; Edi Sutanto; Adi Dwi Purnomo; Muhammad Wahid Murniawan
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1291

Abstract

As threats and risks increase in the digital world, auditing in the cyber security era faces significant new challenges. Rapid digital change has increased the complexity of information systems, which makes the audit environment more complicated and requires new approaches to assessing the effectiveness of security controls. The increase in cyber threats that can threaten the integrity, confidentiality and availability of data is one of the main challenges facing auditors. Increasingly varied and sophisticated cyberattacks require proactive and adaptive audit techniques. Auditors must have the ability to evaluate cyber threats and evaluate how they impact a company's information systems and internal controls. Additionally, rapid technological advances such as cloud computing, artificial intelligence, and the Internet of Things (IoT) make auditing more difficult. To overcome this problem, risk and technology-based audits must be implemented. Lastly, training and development of auditors' skills is essential to address this issue. Auditors must keep their skills updated on cybersecurity and the latest technologies. Lastly, training and development of auditors' skills is essential to address this issue. Auditors must keep their skills updated on cybersecurity and the latest technologies. Investment in ongoing training and certification of cybersecurity specialists will help them discover and address risks more effectively, and ensure more comprehensive and useful audits in an increasingly complex environment.
Determinants of Financial Performance in Primary Consumer Goods Companies on the Indonesia Stock paniran; Siti Mudawanah
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 2 (2026): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i2.98

Abstract

Financial performance reflects a company's financial condition through an analysis of financial statements that allow for an assessment of the good or bad condition as a reflection of the company's performance. This study aims to analyze the influence of the Board of Directors, Board of Commissioners, Audit Committee, Debt to Asset Ratio (DAR), and company size on Return on Assets (ROA) as an indicator of financial performance in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research method used is quantitative by utilizing secondary data. The population in this study includes 124 companies from the sector, and 46 companies were selected as samples through a purposive sampling technique. Data analysis was carried out using multiple linear regression with the help of SPSS version 25 software. The results of the study indicate that partially, each variable, namely the Board of Directors, Board of Commissioners, Audit Committee, DAR, and company size has a significant influence on ROA. Simultaneously, the five variables also show a significant influence on ROA as the dependent variable.
Co-Authors Ade Sahruroji Ana Ima Sofana Anita Ester Rahayu Apriyanto Apriyanto Apriyanto, Apriyanto Asep Sopiyan Azzahra, Siti Chafid, Nurul Della Octavia, Maura Desi Nuraini Dewi, Susana Dini Arifian Dwi Purnomo, Adi Edi Sutanto Ela Widasari Fatimah, Imas Fia Fadia Inayah Ginting, Fajar Mediawan hanifah hanifah Herlina Herlina Herlina, Herlina Hikmah Pravitasari Ila Nadilah Ilmi Albadiah Laula Dwi Marthika M. Luthfan Hidayat M. Wildan, M. Machmud Muthanudin Maesaroh Mike Mega Rahayu Muhammad Wahid Murniawan Murniawan, Muhammad Wahid Nalsal, Pindonta Nisa Medithiana Novia Nurhofiani, Anisa Nurlaelah Nurlaelah Nurlaelah, Nurlaelah Paniran Paniran Pindonta Nalsal Pindonta Nalsal Purba Pindonta Nalsal Purba Purnomo, Adi Dwi Siti Mira Mutiah Solly Aryza sutanto, Edi Taufiqurrohman, Taufiqurrohman Widasari, Ela