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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Journal of Economic, Public, and Accounting (JEPA) Jurnal Abdimas Kartika Wijayakusuma Jurnal Akuntansi dan Keuangan Indonesia Jurnal Atma Inovasia Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi Kontemporer Jurnal Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Meythi, Meythi
Universitas Kristen Maranatha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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BEYOND NUMBERS: UNRAVELING THE IMPACT OF HUMAN CAPITAL, BUSINESS SIZE, AND IT ON DATA ACCURACY Riyanto, Naomi Fani; Rapina; Martusa, Riki; Meythi; Gunawan, Johanes Felix
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v20i2.23099

Abstract

This study aims to analyze the influence of human resource competence, firm size, and the utilization of information technology on the quality of financial reporting. Financial reports serve as a crucial tool for conveying information about a company's business activities to the public. Micro, Small, and Medium Enterprises (MSMEs), which operate independently, contribute significantly to Indonesia's economy, particularly in absorbing a large portion of the workforce. Proper financial reporting is essential for MSMEs to monitor operational costs, understand financial conditions such as profit and loss, manage debts, and fulfill tax obligations accurately. This study employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to MSMEs in Bandung City. The sample consists of 82 randomly selected respondents. The collected data were analyzed using SEM-PLS. The results indicate that human resource competence and the utilization of information technology have a positive and significant impact on the quality of financial reporting. However, firm size does not influence the quality of financial reporting. MSMEs with adequate human resource competence tend to have high-quality financial reporting. MSMEs that utilize information technology also tend to have a better financial reporting system.
FAKTOR FINANSIAL DAN NILAI PERUSAHAAN RITEL INDONESIA Alexander, Ferdinand Morin; Sasmitapura, Angga; 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.
Disclosing Corporate Social Responsibility Affects Company Value: Profitability as Moderating Variable Candra, Anastasya Regina; Tanison, Nindy; Martusa, Riki; Meythi, Meythi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2471

Abstract

The goal of this research is to determine how company value is impacted by corporate social responsibility (CSR) and how profitability, as determined by the rate of return on assets (ROA), modifies this impact. The main reason is that businesses which can disclose their CSR will garner greater public attention. Purposive sampling was employed in this study, consisting of all businesses listed on the Indonesia Stock Exchange (IDX) during 2018 to 2022. Because relatively few organizations are prepared to participate in CSR due to the significant expenditures involved, the paper’s findings show that CSR Disclosure does not significantly affect company value. The second finding stated that profitability as defined by return on assets (ROAt) can enhance the interaction among CSR disclosure and company value because profitable businesses can afford to make larger investment in CSR, which can best serve stakeholders who are essential to the business’s longevity.
Are Profitability and Leverage Able to Predict the Risk of Financial Distress? Mulyadi, Mulyadi; Meythi, Meythi; Martusa, Riki; 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.
APAKAH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN MENURUNKAN KESULITAN KEUANGAN PERUSAHAAN? Erwan, Erwan; Martusa, Riki; Meythi, Meythi
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.29

Abstract

Abstrak – Apakah Profitabilitas, Leverage, dan Ukuran Perusahaan Menurunkan Kesulitan Keuangan Perusahaan?Tujuan Utama - Penelitian ini bertujuan menginvestigasi pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan saat pandemi Covid-19.Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah perusahaan sektor minyak dan gas yang terdaftar di BEI periode 2018-2021.Temuan Utama – Penelitian ini menemukan bahwa sebelum Covid-19, profitabilitas dan leverage memiliki pengaruh terhadap kesulitan keuangan. Namun, selama masa pandemi Covid-19, hanya leverage yang berpengaruh terhadap kesulitan keuangan. Selanjutnya, pengaruh ukuran perusahaan terhadap tingkat kesulitan keuangan tidak terdukung.Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori keagenan dalam kesulitan keuangan perusahaan. Pada aspek praktik, penelitian ini merekomendasikan lembaga keuangan untuk memprioritaskan pendanaan pada perusahaan di sektor minyak dan gasKebaruan Penelitian - Kebaruan dari penelitian ini terletak pada pengujian yang komprehensif terhadap dampak profitabilitas, leverage, dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan selama masa pandemi Covid-19. Abstract – Do Profitability, Leverage, and Company Size Reduce Company Financial Difficulties?Main Purpose - This research investigates the influence of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.Method – This research uses the multiple linear regression method. The sample is oil and gas sector companies listed on the IDX for 2018-2021.Main Findings – This research found that before Covid-19, profitability and leverage had an influence on financial distress. However, during the Covid-19 pandemic, only leverage had an effect. Furthermore, the influence of company size on financial difficulty is not supported.Theory and Practical Implications - The results of this research strengthen agency theory in corporate financial difficulties. In the practical aspect, this research recommends that financial institutions prioritize funding for companies in the oil and gas sector.Novelty - The novelty of this research lies in its comprehensive examination of the impact of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.
Sosialisasi Penggunaan Listrik yang Aman dan Hemat bagi Ibu-Ibu Warga Desa Jatiendah Andrianto, Heri; Bailao, Dedi Anderias; Yapinus, Pin Panji; Meythi, Meythi
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.1069

Abstract

Penggunaan listrik di Desa Jatiendah, Kabupaten Bandung terus meningkat seiring dengan semakin banyaknya usaha masyarakat yang menggunakan listrik, tetapi tingkat pemahaman masyarakat mengenai penggunaan listrik yang aman dan efisien masih tergolong rendah. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran dan memperluas wawasan warga tentang pentingnya menggunakan peralatan listrik secara aman, sekaligus mendorong kebiasaan hidup hemat energi. Metode yang digunakan dalam kegiatan ini meliputi wawancara, menyusun modul materi penyuluhan, penyuluhan, dan evaluasi pemahaman peserta terhadap materi yang telah disampaikan. Rata-rata nilai pre-test peserta sebesar 48 meningkat menjadi 74 pada post-test. Hasil dari kegiatan ini mengindikasikan adanya peningkatan pemahaman masyarakat terhadap risiko bahaya listrik, pentingnya pemilihan peralatan listrik yang berkualitas dan hemat energi, serta praktik penggunaan listrik yang lebih aman dan efisien. Dengan demikian, penyuluhan ini diharapkan dapat meyakinkan masyarakat untuk menerapkan kebiasaan positif dalam penggunaan listrik sehari-hari sehingga dapat mengurangi risiko kecelakaan serta mendukung terciptanya lingkungan yang lebih aman dan berkelanjutan.
Company Traits, Skilled Human Capital, And Digital Accounting Shape The Quality Of MSME’s Financial Reports Reynard Tandayu; Rapina; Meythi; Riki Martusa; Kenswary, Dhea
Journal of Economic, Public, and Accounting (JEPA) Vol 8 No 1 (2025): Volume 8, Nomor1, Oktober 2025
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v8i1.5282

Abstract

Laporan keuangan yang berkualitas sangat penting untuk menunjang keberlangsungan usaha dan memberikan informasi usaha kepada pihak yang membutuhkan. Di Indonesia, Usaha Mikro Kecil Menengah (UMKM) memegang peranan penting dalam membuka lapangan kerja dan juga menyumbang produk domestik bruto (PDB) terbesar. Maka dari itu, dibutuhkan UMKM yang sehat dan dapat terus berkembang agar dapat mendorong perekonomian Indonesia ke level yang lebih baik. Dalam mendukung berkembangnya UMKM dibutuhkan laporan keuangan yang berkualitas tinggi. Tujuan penelitian ini yaitu untuk mengetahui seberapa besar umur usaha, ukuran usaha, kompetensi sumber daya manusia dan akuntansi digital dalam meningkatkan kualitas pelaporan keuangan UMKM. Populasi dalam penelitian ini yaitu UMKM yang ada di Kota Bandung dengan pengambilan sampel dilakukan secara simple random sampling sebanyak 98 UMKM. Pengumpulan data dilakukan dengan menyebarkan kuesioner dan melakukan wawancara. Penelitian ini menggunakan SEM PLS sebagai alat analisis. Hasil penelitian mengungkapkan bahwa kompetensi sumber daya manusia berpengaruh terhadap kualitas pelaporan keuangan, sedangkan umur usaha, ukuran usaha dan akuntansi digital belum berdampak terhadap kualitas pelaporan keuangan UMKM.
Profitability and Leverage on Tax Avoidance: The Moderating Role of Firm Size in Indonesian SOEs Mariawati Mariawati; Meythi Meythi; Riki Martusa; Filia Theresia Kurniawaty
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.v10i3.3400

Abstract

This study examines the effect of profitability and leverage on tax avoidance with firm size as a moderating variable in Indonesian state-owned enterprises (SOEs) during 2020–2024. This study uses secondary data obtained from annual financial reports of SOEs listed on the Indonesia Stock Exchange and applies panel data regression analysis. The sample was selected using purposive sampling. The Chow, Hausman, and Lagrange multiplier tests are used to pick models, and the Fixed Effects Model is determined to be the best estimating technique. Given that its impact on the Effective Tax Rate (ETR) is statistically significant and positive, the results of the empirical research demonstrate that greater profitability (ROA) is associated with higher ETR, indicating lower levels of tax avoidance. Conversely, the DER suggests that leverage has no significant effect on tax avoidance. Additionally, it has been noted that firm size (FS) has a moderating effect on the profitability tax avoidance nexus, weakening the positive effect of profitability on ETR. Nevertheless, the relationship between leverage and tax avoidance is not moderated by the FS. The study focuses on the significance of firm-specific characteristics and contributes actual data on tax avoidance practices to the literature on accounting and taxation in SOEs. Practically speaking, the results can help legislators and tax authorities create more efficient government surveillance programs to increase tax payments, particularly among the biggest and most lucrative SOEs.
Corporate Valuation: The Impact of Dividend Governance Interaction with Earnings Performance as a Moderator: English Euclea Theda Ethelind; Meythi Meythi; Riki Martusa; Rapina Rapina
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2854

Abstract

This paper explores the impact of dividend governance interactions on firms' value and focuses on the moderating effect of Earnings Performance. This study includes government owned banks and national commercial banks quoted in the Indonesia Stock Exchange. This study extends the prior research by investigating the interrelationship among dividend governance interactions, Earnings Performance, and company value. The Price Book Value (PBV) is an empirical discourse of the company book value and the dividend governance interaction is tested for the Dividend Payout Ratio (DPR). The analysis is based on data from the Refinitiv Eikon platform. ROE can act as an indicator of financial performance. A cross sectional analysis of the comparison of government and private banks was done. The findings indicate that dividend governance interaction is more pronounced in government banks compared to private banks. This is a validation of how it is in the environment, how the environment works and what properties it has.
Does Gender Inclusivity Strengthen the ESG-Financial Performance Nexus? Evidence from Indonesian Public Companies Cynthia Stephani Pardosi; Riki Martusa; Meythi Meythi; Rapina Rapina
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2997

Abstract

The foundation for this study is provided by the growing number of organizations using ESG, the emphasis on sustainability, and the gender inclusivity in governance issue. Using Gender Inclusivity in Governance (GIG) as a moderating variable, this study investigates the relationship between firm financial performance and Environment, Social, and Governance (ESG) performance scores. This study population consists of 948 businesses listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, based on data from Refinitiv Eikon.  Purposive sampling was used to pick the sample, and 44 companies that revealed their ESG scores during that time were selected. According to the study's use of Moderated Regression Analysis (MRA), there is a favorable correlation between ESG scores and corporate financial performance. The association between ESG scores and financial performance, however, is not significantly moderated by the Gender Inclusivity in Governance (GIG). Given that other businesses are seen to be able to improve their financial performance and investor reputation, these findings can be used as guideline for stakeholders to prioritize ESG. The findings of this study will serve as a foundation for further research into additional factors that affect the financial performance of firms and their ESG rankings. This study contributes to ESG literature in emerging markets by providing empirical evidence that gender inclusivity in governance does not necessarily strengthen the ESG–financial performance relationship in Indonesia, highlighting the presence of symbolic governance practices.
Co-Authors Aikho Pasodung Alexander, Ferdinand Morin Alwi, Fachri Ariesa Pandanwangi Asher, Steven Aurora Angela Bailao, Dedi Anderias Candra Sinuraya Candra, Anastasya Regina Caritas Ignasia Yeni Thoma Christine Dwi Karya Susilawati Cynthia Stephani Pardosi Darmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Erwan Erwan, Erwan Euclea Theda Ethelind Ferdinand Morin Alexander Filia Theresia Kurniawaty Gunawan, Johanes Felix Henky Lisan Suwarno Heri Andrianto Imelda Junita Jaka Lirmaya Johanes Felix Gunawan Johannes Buntoro Dharmasetiawan Joni Joni Joni Joni Kanisius Kevin Widjaja Kenswary, Dhea Lidya Agustina Lily Pangarungan M. Sienly Veronica Mariana Mathilda Mariawati Mariawati Maya Malinda Michael Michael Michael Michael Mulyadi Mulyadi Oktavianti Oktavianti Permata, Nurul Intawaty Pin Panji Yapinus, Pin Panji Puji Astuti Puji Astuti Rahajeng Yasmin F. Rapina Rapina Rapina . Rapina Rapina Rapina, Rapina Rapina Ratnadewi . Reynald Emmanuel Dwistia Reynard Tandayu Riki Martusa Riki Martusa Riki Martusa Rio Christantio Hakim Riyanto, Naomi Fani Rosida Tiurma Manurung Santy Setiawan Santy Setiawan Sasmitapura, Angga Se Tin Sheffie Teresa Surya Setyawan Tan Ming Kuang Tanison, Nindy Tiurma Nainggolan Yolla Margaretha Zaniarti, Sri