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Usmany, Paul
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pattimura Ambon, Indonesia
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Effects Of Information Digitalization And Social Media Adoption On Financial Performance In Indonesia State Owned Enterprises Paul Usmany; Hartina Husein; Trisye Natalia Kilay; Ribka Shintia Febriarti Bonara; Amelia Josefin Viotty Radianto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8941

Abstract

In the era of digital transformation, State-Owned Enterprises (SOEs) face pressure to improve transparency, stakeholder engagement, and financial performance through information digitization and the use of social media. However, the effectiveness of these digital initiatives in increasing company value remains unclear. This study aims to empirically examine the effect of information digitization and social media use on the financial performance of SOEs in Indonesia. This study uses a quantitative approach with secondary data from annual financial reports and companies, and is analyzed using the MANOVA test. The analysis of 32 SOEs in Indonesia shows that information digitization has no significant effect on financial performance. Conversely, social media use has a positive and significant effect, indicating that active engagement through digital platforms can improve interaction with stakeholders and public perception, ultimately contributing to improved financial performance. These findings emphasize the importance of strategic social media adoption as a driver of company performance, while information digitization alone is not capable of delivering a tangible financial impact.
Analysis Of Village Fund Management In Realizing Good Governace (Study In Pelauw Village In Pulau Haruku District) Rasyid Latuconsina; Paul Usmany; Salomi Jacomina Hehanussa
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9466

Abstract

This study aims to analyze the management of Village Funds in realizing good governance in Pelauw Village, Pulau Haruku District. This study uses a qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation, with key informants including the Village Head, Village Secretary, Village Treasurer, Village Consultative Body (BPD), and community leaders. Data analysis was conducted using interactive analysis techniques by Miles, Huberman, and Saldana, which include data reduction, data presentation, and conclusion drawing. The results show that the management of Village Funds in Pelauw Village does not fully reflect the principles of good governance. Transparency of financial information is still limited, accountability for budget realization reports is not consistent with regulations, and community participation in village deliberations is often merely a formality. The main obstacles faced include limited capacity of village officials, lack of utilization of information technology such as the SISKEUDES application, and weak community oversight mechanisms. This study concludes that to realize transparent, accountable, and participatory management of Village Funds, it is necessary to strengthen the human resource capacity of village officials, provide supporting information technology facilities, and increase public awareness of their important role in planning and monitoring village development
Relevant Information and Managerial Performance: The Moderating Role of Accounting System Digitalization in State-Owned Banks Harahap, Irga Anugrah Safira; Usmany, Paul; Gasperz, Jefry
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9530

Abstract

This study aims to examine the effect of job relevant information on managerial performance and to analyze the moderating role of accounting system digitalization in state-owned banks (Bank BUMN). Grounded in contingency theory, the study hypothesizes that job relevant information positively influences managerial performance and that accounting system digitalization strengthens this relationship. A quantitative research design with a survey method was employed. Data were collected using structured questionnaires from 40 employees of Bank BUMN in Jambi City who were directly involved in accounting and reporting activities. The data were analyzed using moderated regression analysis to test both direct and interaction effects among variables. The results show that job relevant information has a positive and significant effect on managerial performance, indicating that the availability of task-relevant information supports effective managerial decision-making. However, accounting system digitalization does not moderate the relationship between job relevant information and managerial performance. These findings suggest that the effectiveness of managerial performance is primarily determined by the quality and relevance of information rather than the level of system digitalization alone. The study contributes to the development of management accounting literature by highlighting the contingent role of digitalization in the public banking context. Practically, the results imply that Bank BUMN should prioritize improving the quality of job relevant information while aligning digital accounting systems with managerial decision-making needs. Future research is encouraged to expand the research context and incorporate additional contingency factors to further explain variations in managerial performance.
The Effect Of Green Accounting,And Environmental, Social, and Governance on Firm Value With Firm Size as a Moderating Variable Dewi Nidia Soepriadi; Christina Sososutiksno; Paul Usmany
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9790

Abstract

This study aims to empirically examine the effect of Green Accounting and Environmental, Social, and Governance (ESG) on Firm Value, with Firm Size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population in this study was all mining companies listed on the IDX, with a sampling technique resulting in 32 observational samples. The data analysis method used was Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results of the study indicate that Green Accounting does not have a significant effect on Firm Value with a significance value of 0.951. Conversely, ESG was found to have a positive effect on Firm Value at a significance level of 10% with a value of 0.080. Regarding the moderating role, Firm Size was unable to moderate the effect of Green Accounting on Firm Value (significance value of 0.965). However, Firm Size was proven to moderate the effect of ESG on Firm Value with a negative (weakening) relationship direction at a significance level of 10% (significance value of 0.085). The results of the analysis also show that Firm Size acts as a Quasi Moderator (Pseudo Moderator) in this research model. Simultaneously, this model has a significance value of 0.014 with the ability to explain variations in Firm Value of 26.4% (Adjusted R Square)
The Effect of Carbon Emission Disclosure on Firm Values with Environmental Performance and Media Exposure as a Moderating Variable Husein, Hartina; Usmany, Paul; Tiara, Tiara
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p429-440

Abstract

This study aims to examine the effect of carbon emission disclosure on firm value, and to determine whether environmental performance and media exposure moderates these relationships. Using a quantitative approach with secondary data form annual reports and sustainability reports, this research employs Moderated Regression Analysis test the hypotheses. The sample consist of 20 companies from carbon-intensive sectors (energy, industry and transportation). Firm value is measured using Tobin’s Q, carbon emission disclosure by a dummy variable, environmental performance by ISO 14001 certification, and media exposure by dummy coding of media coverage. Result finding that carbon emission disclosure has a significant positive effect on firm value, but media exposure does not significantly moderate the relationship between carbon disclosure and firm value. This study supports signaling theory and legitimacy theory confirming carbon disclosure serves as a positive signal to investors and enhances corporate legitimacy. It also extends the understanding of stakeholder influences in emerging markets like Indonesia. Interestingly, while environmental performance strengthens this relationship, media exposure does not, suggesting in the Indonesian context, formal certification is more credible than media narratives.
Co-Authors Abi Suar Ade Onny Siagian Adri Gunawan Ahmad Salabi Aji, Lexi Jalu Alfrin Ernest M. Usmany Altje Delaya Tamole Amelia Josefin Viotty Radianto Andi Harmoko Arifin Anggitya Alfiansari Anna M. Ngabalin Arie Fitria As’ady, Mustofa Baiena, La Bakri, Asri Ady Budi Mardikawati Cahyono, Ari Nugroho CHRISTINA SOSOSUTIKSNO DEWI NIDIA SOEPRIADI Dwi Hariyanti Ekron Rupisiay Elismayanti Rembe Engko, Cecilia Eva Anggra Yunita Febbraio Pierre Alfons Ferry H. Basuki Ferry H. Basuki Flora Grace Putrianti Fryan Sopacua Gaspersz, Jefry Gerrit M. Pentury Godlif Sianipar Hadirman Hadirman Harahap, Irga Anugrah Safira Hartina Husein Hempry Putuhena Husein, Hartina Irawan Yuswono Irmawati Irmawati Ivon Mukaddamah Jasmin Jefry Gaspersz Jefry Gasperz Kalalo, Rieneke Ryke Komang Ariyanto Kristiono, Natal Kune, Debiyanti Kusiyah Latif, Rahmawati Lewier, Imanuella Gizkha Linda Grace Loupatty` Lona, Benedicta Leonie Chintia Btari Lona, Benedicta Leonie Chintya Loso Judijanto Loupatty, Linda Loupatty, Linda Grace Made Susilawati Makatita, Josephus Alberth Maryam Sangadji Maxwell Gilbert Malaihollo Mislan Sihite, Mislan Mohammad Iskandar Dzulkurnain Mudassir, Andi Muhammad F. Laitupa Nofarita, Etza Novilia, Fitri Pattiasina, Petrus Jacob Pujiati, Ani Rasyid Latuconsina Ribka Shintia Febriarti Bonara Rima Rachmawati Rupisiay, Ekron Sahri, Yulian Salomi Jacomina Hehanussa Sandy Wendikasari, Luh Ade Calista Senda Yunita Leatemia Soegiarto, Ita Sosutiksno, Christina Soukotta, Agnes Suhardi Suhardi Suryani, Ni Kadek Tiara, Tiara Titaley, Wilisen Josafat Alexsander Titik Purwati Tomi Apra Santosa Tri Martial Trisye Natalia Kilay Usmany, Alfrin E. M. USMANY, ALFRIN ERNEST MARTHEN Utami, Try Wahyu Wibowo, Teguh Setiawan