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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Applied Quantitative Analysis (AQA) MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi Kontemporer Jurnal Akuntansi
Meythi, Meythi
Universitas Kristen Maranatha
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Performance of Companies and Controlling Share Ownership on Company Liquidity: Evidence from Emerging Markets Putri, Aulia Asriani; Martusa, Riki; Meythi, Meythi
Applied Quantitative Analysis Vol. 4 No. 1 (2024): January - June 2024
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.2044

Abstract

The relationship between the fundamentals of a firm and cash holdings is an interest topic in financial accounting and financial market literature. Adequate cash holdings can lead to higher profits and financial flexibility, allowing companies to take advantage of opportunities. Therefore, the real estate and property sector requires optimal liquidity holdings to avoid losing investment opportunities and achieve organizational goals. This study examines the effect of controlling share ownership and profitability on cash holdings in the corporate sector. Our samples are the real estate and property sub-sector from 2018 to 2021. The study uses quantitative methods with an archival technique from a capital market database. We performed multiple linear regression to test our hypotheses. The findings show that controlling share ownership has a significant influence on cash holdings. However, the profitability impact on cash holding is not supported. Our study has several limitations, i.e., (1) The study focused only on sub-sector real estate and property, and (2) Our sample period was conducted during 2018-2021. Originality/value examines the effect of controlling share ownership and profitability on cash holdings in the corporate sector, with a focus on the real estate and property sub-sector from 2018 to 2021.
Inovasi Produk pada Usaha Mikro Kecil dan Menengah (UMKM) Martusa, Riki; Meythi, Meythi; Margaretha, Yolla; Zaniarti, Sri; Suwarno, Henky Lisan
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 10, No 1 (2024): January 2024
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.10.1.91-98.2024

Abstract

Penelitian ini bertujuan untuk menginvestigasi bagaimana inovasi produk pada Usaha Mikro Kecil dan Menengah (UMKM) di kota Bandung, Jawa Barat. Metoda yang digunakan dalam penelitian ini adalah uji beda. Para pelaku UMKM diberi pelatihan mengenai inovasi produk dan mereka diminta mengisi kuesioner sebelum dan sesudah pelatihan. Hasil penelitian ini menemukan bahwa ada perbedaan antara sebelum dan sesudah pelatihan inovasi produk pada pelaku UMKM. Penelitian ini memberikan kontribusi terhadap bidang kewirausahaan mengenai inovasi produk pada pelaku UMKM. Implikasi penelitian ini memberikan wawasan kepada UMKM berkaitan dengan pentingnya inovasi produk dalam mencapai keunggulan kompetitif.
The Types of Ownership and Sticky Cost: Evidence from Listed Firms of Indonesia Capital Market Meythi, Meythi; Martusa, Riki; Candra, Anastasya Regina
Jurnal Keuangan dan Perbankan Vol 27, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i1.8878

Abstract

This study examines whether ownership structure type of listed banks of Indonesia Stock Exchanges (IDX), especially State of Owned Banks (SOBs) affect to cost stickiness. This study observes listed state-owned banks during the periods of 2001-2020. This study finds that ownership structure type of listed banks of IDX, i.e. SOBs, affects to cost stickiness are not supported. However, cost stickiness of listed SOBs of IDX relates to asset and employee are supported. However, a SOBs purpose to profit-oriented, but they also commit to government programs, i.e. reducing unemployment and expanding job opportunities. Overall, the findings of this study indicate that SOBs do not influence cost stickiness, but there are differences between high and low asset and employee SOBs. This study contributes to literatures of financial accounting and finance in banking sector, particularly SOBs.JEL: M410, C12, L52*
ENHANCING ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF USER COMPETENCE, INTERNAL CONTROLS, AND BUSINESS PROCESSES Permata, Nurul Intawaty; Rapina, Rapina Rapina; Martusa, Riki; Meythi, Meythi; Darmasetiawan, Johannes Buntoro
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1293

Abstract

The quality of Accounting Information Systems (AIS) plays a crucial role in the effectiveness and efficiency of organizational operations. A high-quality AIS ensures accurate and timely financial information, which is essential for strategic decision-making. This study aims to examine the influence of user competence, internal control, and business processes on the quality of Accounting Information Systems (AIS). The sampling technique used convenience sampling with a sampling of 84 respondents. The analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that (1) user competence had no significant effect on on the quality of AIS, (2) internal control and business process had significant and positive influence on the quality of AIS
The Effect of Independent Board of Commissioners and Capital Intensity on Tax Avoidance Yasmin F., Rahajeng; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
MIMBAR : Jurnal Sosial dan Pembangunan Volume 40, No. 2, (Desember 2024) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v40i2.4899

Abstract

The reason of this consider is to look at how the free board of commissioners and capital concentrated have an impact on assess shirking. The data gotten comes from the inspected yearly reports for 2020 to 2022 of coal mining companies recorded on the Indonesia Stock Trade. The number of perceptions chosen utilizing purposive determination is 45 information on the money related explanations of coal mining businesses gotten from the Indonesia Stock Trade and the company's site. The factors watched in this ponder incorporate assess evasion as the subordinate variable, capital escalated and autonomous board of commissioners as free components. The investigate discoveries appear that capital escalated and free board of commissioners both have an impact on assess evasion. The discoveries of this consider bolster the theory created and are reliable with the discoveries of other thinks about that found that the free board of commissioners and capital escalated significantly.
THE EFFECT OF THE PRESENCE OF FOREIGN BOARD MEMBERS ON CORPORATE ESG SCORES IN INDONESIA Emmanuel Dwistia, Reynald; Kevin Widjaja, Kanisius; Meythi, Meythi; Martusa, Riki
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2633

Abstract

The purpose of this study is to examine the impact of foreign boards and board commissioners on ESG scores in Indonesia from 2019-2023. Drawing upon the resource dependency theory, this paper applies multiple linear regression to investigate whether foreign boards and ESG performance of firms listed on Indonesia Stock Exchange (IDX) are related. The results indicate that foreign boards presence impacts ESG scores positively at 10%. Although this highlights that oversea boards can have a positive impact in such ways through expertise and global connections, the regulatory setting will remain just as important even if it is under reform. Instead, foreign boards have an insignificant negative impact on the ESG scores both for overall governance and all sub-dimensions suggesting that it may not be appropriate to use a more diversified board in terms of origin as panacea especially when it comes to advancing ESG practices. This study also has several limitations in that it explored companies from Indonesia, the period of research took place in a limited time frame and board demographics were not considered. Based on this study, one may argue part of the solution is to rely more heavily on foreign boards with greater familiarity and experience in implementing ESG appropriately for local conditions. The results are expected to provide implications for firms and regulators about the significance of board composition which enhances ESG performance, and corporate sustainability.
Literasi Pengelolaan Keuangan Pribadi bagi Masyarakat Desa Jati Endah Alwi, Fachri; Agustina, Lidya; Meythi, Meythi; Martusa, Riki
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i2.24710

Abstract

The problem encountered in the Jati Endah Village community is the low level of financial management literacy which is indicated by the lack of public understanding regarding personal financial management. This community service activity aims to improve public understanding regarding personal financial management so that people are able to manage their finances optimally. The method of activity carried out is community service in the form of coaching including material presentation accompanied by financial management practices. The results of the community service show an increase in public understanding regarding how to manage personal finances and finances in the business being run. The community also understands the concepts and accounting equations in financial reports which are useful in future financial planning. This activity received a positive response and high enthusiasm from the participants so that it was considered to provide a positive contribution to the community. With the coaching activities carried out, it is hoped that the community can effectively manage their personal finances, be able to plan business development and achieve economic independence in a sustainable manner.
THE IMPACT OF COST LEADERSHIP ON FINANCIAL DISTRESS MEDIATED ENVIRONMENTAL, SOCIAL, AND GOVERNANCE Asher, Steven; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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

Abstract

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of integrating cost leadership with ESG practices to strengthen corporate financial resilience. Novelty/Originality of this article: The study has offered valuable insights for companies and stakeholders looking to improve sustainability practices that could mitigate the risk of financial distress.
Are Profitability and Leverage Able to Predict the Risk of Financial Distress? Mulyadi Mulyadi; Meythi Meythi; Riki Martusa; Rapina Rapina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2693

Abstract

The performance of the organization from a financial perspective plays a crucial role in attracting investment. Whenever this profitability indicator is put in the context of making an investment, the signaling theory arises where information about the firm’s activities is provided to affect an investment decision. The goal of this study is to observe profitability and leverage affect financial distress. The population is manufacturing enterprises registered on the Indonesia Stock Exchange between 2018 and 2022. Testing uses the SPSS statistical test tool with logistic regression. Profitability can predict the risk of financial distress. The risk of financial distress can be reduced by increasing profitability. Meanwhile, Leverage does not yet provide a definite reflection for predicting the risk of financial distress. Optimizing profits is the main thing in reducing the risk of financial distress. This will also have an impact on business continuity and not experiencing bankruptcy. The novelty of this study is that the indicator of financial distress is estimated by six consecutive years of negative earnings per share.
FAKTOR FINANSIAL DAN NILAI PERUSAHAAN RITEL INDONESIA Ferdinand Morin Alexander; Angga Sasmitapura; Michael Michael; Meythi Meythi
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4741

Abstract

Research Purposes. The aim of this study is to delve into several factors that can fortify the firm value of retail companies during a crisis period, such as operational efficiency, financing ability, and investment returns.Research Methods. The research employs a panel regression analysis technique on retail companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021.Research Results and Findings. The study's findings reveal that operational efficiency and financing ability can affect firm value during a crisis, whereas investment returns do not. The results of this study can assist retail companies in formulating business strategies and provide insights for investors during the decision-making process for investments in the retail sector amid a crisis.
Co-Authors Alwi, Fachri Anastasya Regina Candra Ariesa Pandanwangi Asher, Steven Aurora Angela Candra Sinuraya Candra, Anastasya Regina Christine Dwi Karya S Cynthia Glennisa Darmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Emmanuel Dwistia, Reynald Erwan Erwan Ferdinand Morin Alexander Gunawan, Johanes Felix Hakim, Rio Christantio Henky Lisan Suwarno Joni Joni Joni Joni Kevin Widjaja, Kanisius Lidya Agustina M. Sienly Veronica Mariana Mathilda Michael Michael Mulyadi Mulyadi Nindy Tanison Oktavianti Oktavianti Permata, Nurul Intawaty Puji Astuti Putri, Aulia Asriani Rapina Rapina . Rapina, Rapina Rapina Riki Martusa Riyanto, Naomi Fani Rosida Tiurma Manurung Santy Setiawan Sasmitapura, Angga Se Tin Sheffie Teresa Yasmin F., Rahajeng Yolla Margaretha Zaniarti, Sri