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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting TEKMAPRO Journal of Industrial Engineering and Management Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Akuisisi : Jurnal Akuntansi JURNAL IQRA´ International Research Journal of Business Studies (E-Journal) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Jurnal Penelitian Kelapa Sawit International Journal of Social Science and Business Jurnal Bisnis Terapan Jurnal Muara Sains, Teknologi, Kedokteran dan Ilmu Kesehatan Dinasti International Journal of Management Science Jurnal Akuntansi dan Manajemen The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Cakrawala Repositori Imwi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Industrial Engineering & Management Research (JIEMAR) Studi Ilmu Manajemen dan Organisasi Interdisciplinary Social Studies Indonesian Journal of International Law Bulletin of Community Engagement International Journal of Science and Society (IJSOC) Indonesian Journal of Multidisciplinary Science East Asian Journal of Multidisciplinary Research (EAJMR) Management Science Research Journal Annals of Human Resource Management Research Formosa Journal of Applied Sciences (FJAS) Journal of Law, Poliitic and Humanities JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Journal of Business, Management and Social Studies Madani: Multidisciplinary Scientific Journal Jurnal Riset Ekonomi dan Akuntansi ELIGIBLE : Journal of Social Sciences International Journal of Management Research and Economics Jurnal Manajemen dan Pemasaran Digital Jurnal Bisnis dan Ekonomi Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Master Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akademi Akuntansi Indonesia Padang JURNAL RUMPUN MANAJEMEN DAN EKONOMI Indonesian Journal of Economics and Strategic Management PROFESOR : Professional Education Studies and Operations Research International Journal of Economics, Management and Accounting Jurnal Siber Multi Disiplin Siber Journal of Advanced Multidisciplinary International Research Journal of Business Studies Pajak dan Manajemen Keuangan Jurnal Manajemen Bisnis Digital Terkini Greenation International Journal of Economics and Accounting Jurnal Pendidikan dan Kebudayaan Nusantara Jurnal Komunikasi dan Ilmu Sosial Dinasti Accounting Review Jurnal Kewirausahan dan Multi Talenta (JKMT) Fibonacci : Jurnal Ilmu Ekonomi, Manajemen dan Keuangan Jurnal Riset dan Inovasi Manajemen
Adler Haymans Manurung
Bhayangkara University Jakarta Raya , Jakarta, Indonesia
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Tren dan Arah Penelitian Akuntansi Keuangan: Sebuah Systematic Literature Review Tahun 2010-2025 Amran Manurung; Lukman Hakim Sangapan; Atik Budi Paryanti; Adler Haymans Manurung
Dinasti Accounting Review Vol. 3 No. 1 (2025): Dinasti Accounting Review ( Juli - September 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i1.2569

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis tren serta arah perkembangan penelitian akuntansi keuangan dalam kurun waktu 2010–2025. Dengan menggunakan pendekatan Systematic Literature Review (SLR) berdasarkan panduan PRISMA, sebanyak 120 artikel ilmiah yang diterbitkan di jurnal bereputasi nasional dan internasional dianalisis secara tematik dan bibliometrik. Hasil penelitian menunjukkan empat tren utama dalam riset akuntansi keuangan, yaitu digitalisasi dan adopsi teknologi (AI, big data, blockchain), integrasi isu keberlanjutan dan ESG dalam pelaporan keuangan, penguatan akuntansi syariah dan tata kelola berbasis etika, serta inovasi metodologis dan teori akuntansi yang menyesuaikan perubahan ekonomi global. Temuan ini menegaskan bahwa akuntansi keuangan telah berevolusi menjadi disiplin interdisipliner yang tidak hanya menekankan transparansi keuangan, tetapi juga tanggung jawab sosial, etika, dan keberlanjutan. Penelitian ini berkontribusi dengan menyediakan peta konseptual yang komprehensif mengenai arah perkembangan akuntansi keuangan modern serta memberikan dasar bagi penelitian dan kebijakan akuntansi di masa depan yang lebih adaptif terhadap tantangan era digital dan keberlanjutan.
Determinasi RAROC Bank menggunakan Faktor Internal dan Faktor Eksternal Bank serta Size sebagai Variabel Moderasi Tarigan, Paul Augustin; Manurung, Adler Haymans
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.2063

Abstract

This study aims to explore the influence of internal and external company factors on bank profitability with size as a moderating variable. The company's financial ratios and macroeconomic variables are used to determine bank profitability, specifically the Risk-Adjusted Return on Capital (RAROC). A panel data model is employed to determine the RAROC in Indonesia for the period 2014 to 2023. This study finds that Non-Performing Loans, Electricity Consumption, Oil Prices, Exchange Rate, and FED Rate do not affect RAROC. However, Net Interest Margin and Total Assets have a significantly negative effect on RAROC, while Market Power has a significantly positive effect on RAROC. Additionally, Total Assets strengthen the negative effect of Non-Performing Loans and Net Interest Margin on RAROC, while Total Assets strengthen the positive effect of Market Power, Electricity Consumption, Oil Prices, Exchange Rate, and FED Rate on RAROC.
The Effect of Availability Bias and Representativeness Bias on Investment Decisions Among Millennials and Gen Z in Indonesia Kurniana; Haymans Manurung, Adler; Sembel, Roy
Tekmapro Vol. 18 No. 2 (2023): TEKMAPRO
Publisher : Program Studi Teknik Industri Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/tekmapro.v18i2.337

Abstract

The investment represents a more advanced financial activity than solely depositing funds in a bank for safekeeping. The investment is anticipated to mitigate the effect of inflation on the fluctuation of the currency's worth. Millennials and Generation Z are demographic cohorts that significantly affect the capital market; nonetheless, numerous individuals within these generations exhibit imprudent investment behaviour, primarily attributable to biases in their investment decisions. The research aimed to critically examine prior studies employing different methods to further the understanding of availability bias and representativeness bias in Indonesia. The study utilised a quantitative method. The participants of this study consisted of investors from the Gen Z and millennial cohorts in Indonesia. The sample size in this investigation consisted of 120 samples. The sampling technique employed in this study was purposive sampling, namel7 a strategy selecting participants based on predetermined criteria. The study's criteria encompassed individuals classified as investors, falling within the age range of 17 to 35 years, and possessing a minimum of 6 months of expertise in the field of investment. This study's findings indicated that bias availability and bias affected statistically significant and positively affected investment decision-making among millennials and Gen Z individuals in Indonesia. The data revealed that 14.7% of investment decisions are affected by variables related to availability bias and representativeness bias, with the remaining 85.3% being affected by other variables.
Analysis of Stock Selection Model Strategy in Indonesia's Capital Market Hendri Setiadi; Achsani, Noer Azam; Manurung, Adler Haymans; Irawan, Tony
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 1 (2023): JABM, Vol. 9 No. 1, Januari 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.1.105

Abstract

The impact of investor behavior and decision-making on investment interest in the Indonesian capital market is ultimately tied to the stock selection model used to form an optimal portfolio. Therefore, this study aims to develop an optimal stock selection model in the Indonesian capital market. And thus, the novelty of this study relates to other studies that demonstrate how to improve investment decisions in the capital market in Indonesia. Whereas previous research focused solely on the associations between variables, this study examines the variables themselves. This investigation was carried out in the Greater Jakarta of Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi). This research utilizes the Fuzzy-Analytical Hierarchy Process (FAHP) methodology. FAHP is the combination of AHP and a fuzzy concept approach. The FAHP method uses qualitative and quantitative data to make decisions. The data collection method employs primary data from the Survey Questionnaire and discussions, secondary data consisting of market data, stock price movement data from the Indonesia Stock Exchange, Indonesian Central Securities Depository, Bank Indonesia, and empirical literature about stock selection models. The results of the analysis indicate that forming the optimal portfolio in the Indonesian capital market involves predicting the price or stock return using a single factor that is thought to impact security. The primary objective assumed to be realized by the optimal portfolio formation approach on the Indonesian capital market is the optimization of stock combinations. Keywords: investor behavior, investor decision-making, capital market, investment, stocks
Analysis The Determinants of Capital Structure and The Measurement of Speed of Adjustment in Manufacturing Firms Listed on Indonesia Exchange Stock Wiyandari, Esti; Haymans Manurung, Adler
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3127

Abstract

The goal of this study is to analyze the factors affecting capital structure and the measurement of speed of adjustment of capital structure. The factors used were profitability, business risk, and investment. Financial leverage was used as a dependent variable proxied by debt-to-equity ratio. The sampling technique used was purposive sampling with 35 manufacturing firms listed on Indonesia Stock Exchange from 2017-2023. This study used panel data regression as an analytical method. The results of this study show that profitability positively affects financial leverage. Manufacturing firms of consumer goods subsector could adjust the optimal leverage less than a year. The study is expected to be a reference for management and academics.
Financial Literization of MSMEs in Indonesia Suci Damayanti, Endah; Haymans Manurung, Adler; Wahyu Hidayat, Wastam; Suroso, Sugeng
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3202

Abstract

The purpose of this journal is to analyze the level of financial literacy among MSMEs in Indonesia. Through surveys and interviews, this study tries to identify the main challenges faced by MSMEs in terms of financial management and formulate strategies to improve financial literacy among MSME players. Financial literacy plays a crucial role in improving the sustainability and competitiveness of MSMEs. This research proposes a holistic and integrated financial literacy strategy to strengthen the financial understanding of MSME players in Indonesia. I conducted this research to explain the idea of financial literacy among MSMEs in Indonesia. This research analyzes journal publications published in the last 5 years from 2016 to 2020 using a literature review using qualitative methods and descriptive statistics. It can be drawn from several journals. In conclusion, research on financial literacy shows an increasing trend from year to year. The research was conducted through a survey of a number of MSMEs in various economic sectors. Questions in the survey covered understanding of financial concepts, cash flow management and investment. In-depth interviews were also conducted to understand the first-hand experiences of MSME players. Low Literacy Level: All micro enterprises have a minimal level of financial literacy, especially in terms of preparing financial statements and long-term financial planning. The results show that many MSMEs lack understanding of financial basics, such as the preparation of simple financial statements and debt management. Therefore, efforts are needed to improve their financial literacy. Training and workshops: Organize regular training and workshops to provide an in-depth understanding of basic financial concepts. Establish an online platform with easily accessible financial education resources for MSME players. Collaboration with Financial Institutions: Strengthen collaboration with financial institutions to provide financial guidance and solutions that suit the needs of MSMEs.
Operational Risk Management in Digital Banks: Challenges and Solutions Widjanarko, Wirawan; Manurung, Adler Haymans; Machdar, Nera Marinda
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3978

Abstract

The purpose of this research is to see the effect of system uptime and compliance regulations on operational risk management in digital banks (cybersecurity). The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or conduct literature reviews of relevant previous articles. The data used in this research is secondary data, sourced from academic online media such as Thomson Reuters Journals, Sage, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Springer, Web of Science, Sinta Journals, DOAJ, EBSCO, Google Scholar and digital reference books. In previous studies, 1 relevant previous article was used to review each independent variable. The results of this literature review article are: 1) System uptime affects Cyber Security at Digital Banks; and 2) Regulatory compliance affects Cyber Security in Digital Banks
Determinant Cost of Capital Nur Khosim; Adler Haymans Manurung
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.4472

Abstract

The purpose of this paper is to look at the determinants of a company's cost of capital. This study conducted a literature review with the aim of identifying the factors that affect the cost of capital of a company. The research shows that profitability, liquidity, tax, growth and firm size are the determinants that affect the cost of capital of a firm. Further research shows a positive correlation between the cost of capital and profitability, liquidity, growth and firm size. The capital arrangement of a firm is determined based on the pecking order theory and trade-off theory while still considering the cost elements associated with it.
Meningkatkan Financial Management Behavior dan Investment Decision Making melalui Financial Knowledge, Attitude, dan Emotional Intelligence dengan Risk Perception Satriadi, Dharma; Manurung, Adler Haymans; Sembel, Roy; Sutawidjaya, Ahmad Hidayat
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.14

Abstract

The objective of this study is to analyze the determinants of financial management behavior, specifically financial knowledge, financial attitude, and emotional intelligence on investment decision making with Risk Perception as a moderator. Using the Structural Equation Modeling – Partial Least Square analysis method, this study was conducted on a sample of 105 managers from Karawang International Industrial City. Financial Knowledge does not support Financial Management Behavior, Financial Attitude has a positive effect on Financial Management Behavior, Emotional Intelligence has a positive effect on Financial Management Behavior, Financial Knowledge does not support Investment Decision Making, Financial Attitude does not support Investment Decision Making, Emotional Intelligence has a positive effect on Investment Decision Making, Financial Management Behavior does not support Investment Decision Making, and Financial Attitude does not support Investment Decision Making. This research indicates the need to develop a financial education program that focuses on increasing financial knowledge and attitudes for managers, as well as paying attention to the development of emotional intelligence in order to improve the quality of their investment decision making.
The impact of macroeconomic variables and the volatility index (VIX) on the Indonesian Composite Index Winarno, Dwi; Manurung, Adler Haymans; Sembel, Roy; Hardiyanti, Siti Epa
Management Science Research Journal Vol. 2 No. 3 (2023): August 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.61

Abstract

This study investigates the relationship and influence between variables in the context of the Indonesian Composite Stock Price Index (IHSG). The Vector Error Correction Model (VECM) is estimated using a dataset with a complete sample size of 32 and a final sample size of 27. The results of the study show that the IHSG has a significant influence on its own movement in each period, indicating a self-reinforcing pattern. The VIX index shows a significant negative influence on changes in IHSG in the previous period, indicating the impact of market volatility on the IHSG. On the other hand, variables such as Gross Domestic Product (GDP), Inflation, and Bank Indonesia's Middle Exchange Rate (Middle Rate BI) do not show a significant influence on changes in IHSG in the previous period. Furthermore, the analysis of long-term influence indicates that changes in IHSG in the previous period have a significant negative influence on changes in IHSG in the current period, reflecting a tendency towards long-term equilibrium. The VIX index also shows a significant positive influence on changes in IHSG in the current period, indicating short-term volatility effects. However, GDP, Inflation, and Middle Rate BI do not have a significant influence on changes in IHSG in the current period
Co-Authors Abdinagoro, Sri Bramantoro Ade Onny Siagian Ade Onny Siagian Adyatma Prio Anggoro Agung Dharmawan Buchdadi AGUNG GALIH SATWIKO Ahmad Faqih Syukri Alfian Amran Ali Imron Ambarwati, Eliza Dyah Amran Manurung Annisa Lestari Ardo Ryan Dwitanto Arif Imam Suroso Arif Imam Suroso Asih, Kiki Nindya Astrika Erlin Nurcahyaningsih AWN Fikri Aziz, Lukmanul Hakim Azizah Suci Pratiwi Bahtiar Saleh Abbas Budi Paryanti, Atik Carlos, Gerry Juan D.S. Priyarsono D.S. Priyarsono Darmawan, Indra Darminto . Dedi Budiman Hakim Djuni Thamrin DODY KURNIAWAN Dominicus Savio Priyarsono Dwi Winarno, Dwi Dwitanto, Ardo Ryan Dyah Budiastuti Edward Efendi Edward Efendi Silalahi Elia Rossa Elia Rossa Endah Suci Damayanti Erliza Noor Farah Margaretha Fauziah, Dinda Fikri , Adi Wibowo Noor Fikri, AWN Firdaus, Fairuz Zayyan Gatot Nazir Ahmad Gerry Juan Carlos Gerson Hadita Simamora Hakim , Dedi Budiman Hakim Sangapan, Lukman Hapzi Hapzi Ali Hardiyanti, Siti Epa Hariandja, Nancy Megawati Hasanuddin Hasanuddin Hendri Setiadi Hermanto Siregar Hibatullah, Fadh Fauzi I Gusti Ketut Agung Ulupui Idel Eprianto Idris Idris Imelda Sari Indra Darmawan Ivan Jan Jaya Silaen Jhonni Sinaga John E.H.J. Foeh John Sihar Manurung - Josua Panatap Soehaditama Jumawan Khan, Muhammad Asif Kosasih, Wibowo Kurniana Lukman Hakim Sangapan M. Jhonni Sinaga M.Rizal Mangalindung, Giovani Huiser Manurung, Catarina Manurung, Gerson Margie, Lyandra Aisyah Marinda Machdar, Nera Martua Eliakim Tambunan Maula, Dela Azkiatul Monika Sari Siagian, Friska Muhamad Ramdan, Muhamad Muhammad Yusuf Munir, Ningky Sasanti NACHROWI D. NACHROWI Nancy Megawati Hariandja Narpati, Bintang Nathania yunus, Angeline Nera Marinda Machdar Nera Marinda Machdar Nimmi Zulbainarni Noer A. Achsani, Noer A. Nopriadi Saputra Novita Sari Nur Khosim Nuryati, Tutty Octa Nilam Lukkita Aga Oktariswan, Dony Palti Marulitua Sitorus Pamuji Gesang Raharjo Pamuji Gesang Raharjo Panubut Simorangkir Paryanti, Atik Budi Pasaribu, Rasnius Princes, Elfindah Puspitasari, Veny Anindya Putra, Christophorus Indra Wahyu Ratnawaty Marginingsih Retno Yuliati Rewang Budi Prasetyo Rezki Adhitia Rianto, Muhammad Richo Robertus Suraji Rony, Zahara Tussoleha Rosalinda Manullang, Mitha Debora Rosma Titis Hapsari Roy Sembel Roy Sembel Salsabila Hasani Sangapan, Lukman Sangapan, Lukman Hakim Sangapan, Lukman Hakim Sangapan Satriadi, Dharma Satrio Waliyudin Azhar Sholeh, M Asrorun Niam Silalahi, Edward Efendi Silvana Syah Simatupang, Apriani Sinaga, Jhonni Suci Damayanti, Endah Sudaryono SUGENG SUROSO, SUGENG Sundari Oktaviana Supardi Susy Muchtar Sutawidjaya, Ahmad Hidayat Tanti Novianti Tarigan, Paul Augustin Taufik Raharjo, Taufik Tegar Maulana Hidayat Tony Irawan Tri Widyastuti Tri Widyastuti Triskamto, Triskamto Tubagus Ahmad Maulana Tubagus Nur Ahmad Maulana Tubagus Nur Ahmad Maulana Viranti Margaretta Wahyu Hidayat, Wastam Wastam Wahyu Hidayat Widjanarko, Wirawan Willy Cahya Sundara Wirawan Widjanarko Wirawan Widjanarko Wiyandari, Esti Yuliansyah, M. Roby Yulyanah, Yulyanah Zahara Tussoleha Rony Zenal Asikin