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All Journal Al-Zahra : Journal for Islamic and Arabic Studies Jurnal Ilmiah Administrasi Publik (JI@P) BAREKENG: Jurnal Ilmu Matematika dan Terapan INTECOMS: Journal of Information Technology and Computer Science Jurnal Desain VCD (Journal of Visual Communication Design) El Banar: Jurnal Pendidikan dan Pengajaran Jurnal Ilmiah Akuntansi Kesatuan Visual Heritage: Jurnal Kreasi Seni dan Budaya SENADA : Semangat Nasional Dalam MengabdI Interdisciplinary Social Studies Society: Jurnal Pengabdian Masyarakat Interdependence Journal of International Studies West Science Accounting and Finance Darma Cendekia Journal of Community Empowerment Jurnal Pengabdian Masyarakat dan Penelitian Terapan Indonesian Journal of Auditing and Accounting Journal of Environment Behavior and Engineering Research in Accounting Journal
Taufiq Akbar
Jurusan Administrasi Publik, Fakultas Ilmu Administrasi, Universitas Brawijaya, Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Examining The Relationship Between Profitability Indicators And Stock Market Valuation In Indonesian Banks Mardia, Aina; Akbar, Taufiq; Abidin, Zaenal; Akbar, Muhammad
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2210

Abstract

This study uses panel data regression with a sample size of 26 banks to investigate the impact that Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM) have on the stock prices of banking businesses that are listed on the Indonesia Stock Exchange throughout the period of 2019–2023. The results indicate that only ROE significantly influences stock prices, as it demonstrates the effectiveness of managing shareholders' equity in generating sustainable profits and acts as a crucial metric for investors evaluating a company's basic robustness and future potential. Conversely, ROA and NIM exhibited no substantial impact on stock prices, perhaps due to macroeconomic instability—exemplified by the COVID-19 pandemic—which prompted investors to prioritize external factors in their risk and return assessments. The results indicate that in times of systemic uncertainty, internal financial indicators had limited predictive capability for stock valuation, with investment decisions increasingly influenced by overarching market dynamics and external economic considerations.
Unveiling The Dynamics Of Firm Value In The Consumer Non-Cyclicals Sector: The Role Of Firm Size, Accounting Conservatism, And Tax Avoidance Darmawana, Akbar Fajar Muhammad; Sukarnob, Edy; Akbar, Taufiq
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2221

Abstract

This study examines the impact of tax avoidance, accounting conservatism, and business size affect firm value in Indonesia Stock Exchange-listed consumer non-cyclicals manufacturing from 2019 to 2023. Despite the sector's theoretical defensiveness, macroeconomic pressures and market sentiment volatility drove stock indices down, emphasizing the necessity to study corporate valuation issues. The study employs panel data regression analysis on a purposive sample of 36 companies to assess accounting conservatism through accrual-based metrics, tax avoidance via effective tax rates, and firm size using the natural logarithm of total assets, with firm value represented by price-to-book value (PBV). The findings demonstrate that accounting conservatism and tax avoidance do not significantly influence firm value, indicating that investors choose genuine profitability and growth over conservative reporting or tax techniques in this sector. Conversely, firm size positively influences firm value, likely due to larger firms’ greater operational efficiency, resource accessibility, and market reputation, despite the potential challenges of agency costs and management complexity. These findings provide valuable insights for investors and managers in consumer non-cyclicals manufacturing, emphasizing the importance of scale over accounting policies and tax avoidance in shaping market valuation under uncertain economic conditions.
Unveiling the Determinants of Audit Completion Time in the Post-Pandemic Era: A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Berlianto, Abiyuwara Wimba; Wulandari, Stepani Sisca; Akbar, Taufiq; Wijayanti, Inung
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2222

Abstract

This study seeks to analyze the impact of financial distress, company size, and Public Accounting Firm (PAF) size on audit reporting lag in manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The study employed a quantitative methodology utilizing panel data regression techniques, selecting 53 organizations chosen by purposive sampling. The investigation indicates that financial strain adversely impacts audit reporting lag, suggesting that increased financial pressure on a corporation correlates with an extended duration to finalize the audit. This discovery underscores the significant influence of a client's financial status on the promptness of audit reporting. Simultaneously, the size of the company and the size of the PAF exhibit no substantial influence on audit reporting latency, indicating that variations in operational scale or audit firm capability do not inherently affect the efficiency of the audit process. These findings provide empirical information to enhance the comprehension of the factors affecting timely audit reporting in the context of post-pandemic economic dynamics.
Paradigmatic-Syntagmatic Structure Relation in the Narrative of Animated Music Video “Sabda Alam” as a Campaign Design for Endemic Birds in Indonesia Wardani, Winny Gunarti Widya; Syahid, Syahid; Akbar, Taufiq
VCD: Journal of Visual Communication Design Vol. 9 No. 1 (2024): VCD: Journal of Visual Communication Design
Publisher : Universitas Ciputra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/vcd.v9i1.4675

Abstract

There are many media campaign models, one of which is an animated music video. In 2021, an animated music video entitled “Sabda Alam” by students of SMK Raden Umar Said (RUS) Kudus won appreciation from national and international filmmakers at the Balinale International Film Festival 2021. As an audio visual-based campaign design, “Sabda Alam” has become one of the creative economic product models produced by vocational high school students. This video presents a narrative about the life of endemic birds in Indonesia that are threatened with extinction. The urgency of the issue of endangered species underlies the importance of this study to analyze the structure of visual narratives in animated music video designs that is able to carry campaign messages in ways that attract attention. This research uses a combination method, namely qualitative and quantitative analysis using a paradigmatic and syntagmatic structural approach in semiotic theory. Qualitatively, examines the visual narrative of animated music videos based on three storyline structures, namely the beginning, middle, and ending storyline. In each part of the storyline, analysis refers to the visualization of visual signs of the subject, event, and setting in the scene. While quantitatively, this study formulates the audience's level of understanding of the campaign message in the animated music video. The results of the analysis of the structure of the visual narrative show that there are paradigmatic associations from the scenes that link the existence of interest as a message clue. While syntagmatically, analysis refers to the existence of a function in the scene about something. The two are interrelated to produce a campaign message about the importance of protecting endemic birds in Indonesia. This study can be an academic reference, both in vocational high schools and universities, in developing inspiring campaign media designs in the creative industry.
Financial Management Behavior in Relation to Financial Literacy and Consumptive Behavior among Muslims in Walesi Village Akbar, Taufiq
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4979

Abstract

Consumptive behavior is a reflection of a person’s attitude in taking economic actions based on desires or needs for a product. Consumptive behavior can also generally be influenced by financial literacy and the concept of financial management in a person, especially in the Muslim community. Therefore, this study seeks to reveal the role of financial management concepts in strengthening the relationship between financial literacy and consumptive behavior. This study uses a quantitative approach with a causal research design and explanatory research. The population in this study is the Muslim community in Walesi Village, Jayawijaya Regency, using a purposive sampling technique with 122 respondents. The data were analyzed using path analysis with the AMOS program. The findings indicate that financial literacy has a significant effect on consumptive behavior and significantly improves financial management. Financial management also shows a strong and significant effect on consumptive behavior. Furthermore, financial literacy indirectly influences consumptive behavior through financial management, confirming the mediating role of financial management. These results imply that enhancing financial literacy programs accompanied by stronger financial management practices can help communities reduce excessive consumption and encourage more responsible financial decision-making oriented toward long-term needs.
Co-Authors Agung Zainal Muttakin Raden Amri anwardi, anwardi Ayuningtyas, Setiani Berlianto, Abiyuwara Wimba Darmawana, Akbar Fajar Muhammad Edy Sukarno FATIMA, SITI FIRA, FIRA Georgina Maria Tinungki Gustarina, Fauzia Hedwigis Esti Riwayati Hendra Yulia Rahman, Hendra Yulia Hidayah, Aini Hilda Hilaliyah Inung Wijayanti Jasman Jasman Jumadil, Jumadil Laela Lanjarsih Mardia, Aina Markonah, Markonah Marshandy, Dwi Firzha Misnah Misnah Mohamad Sjafei Andrijanto MUAINI, MUAINI Muh. Fikruddin Buraerah Muhammad Akbar Muhammad Iqbal N. Nazaruddin Nisa, Huzaimatun Noerisman, Jihan Nurhasanah Nurhasanah Puji Anto Putri Junaini, Adek S Siswanto Salsabila Ramadini Saputra, Muh Dimas Dwi Shilvana, Lidya Siregar, Ernisa Stepani Sisca Wulandari Sugiyarto Sugiyarto Suharyanto Suherman, Suherman Sukarnob, Edy syahid Syahid, syahid Trinandari Prasetya Nugrahanti wahyuni wahyuni Widi Hartono Winny Gunarti Widya Wardani Wulandari Wulandari, Stepani Sisca Yumeizy Syahputra Zaenal Abidin