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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Equity Accounting and Management Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Contemporary Accounting Dialektika: Jurnal Ekonomi dan Ilmu Sosial Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Social and Management Studies (IJOSMAS) International Journal of Digital Entrepreneurship and Business (IDEB) Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Golden Ratio of Auditing Research International Journal of Contemporary Accounting Indonesian Journal of Emerging Trends in Community Empowerment Equity
Riyan Harbi Valdiansyah
Universitas Budi Luhur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Dinamika Pertumbuhan Ekonomi Ibu Kota Negara (IKN): Peran Indeks Kemahalan Konstruksi, Tingkat Pengangguran, dan Investasi Amalia, Meby; Indirman, Veri; Valdiansyah, Riyan Harbi
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 1 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i1.6475

Abstract

This study aims to analyze the effect of the construction cost index and unemployment rate on regional economic growth, with the investment rate as an intervening variable. This study uses data from the National Capital City (IKN) for the 2019-2023 period using panel data from 10 cities in the IKN region for five years. This study used path analysis (mediation) with the Sobel test. The results show a significant relationship between the construction cost index and unemployment rate and economic growth. Construction infrastructure investment has a long-term positive impact through improved infrastructure quality and job creation. On the other hand, a high unemployment rate can hamper economic growth because of decreased purchasing power and limited market demand. This research emphasizes the importance of careful and sustainable infrastructure development planning as well as efforts to create quality jobs to support inclusive economic growth. The results provide important insights for policymakers and developers in planning infrastructure development in IKN.
ASSESSING SUSTAINABILITY ASPECT, INTELLECTUAL CAPITAL, AND OWNERSHIP STRUCTURE IN ENHANCING FIRM PERFORMANCE: THE MODERATING ROLE OF PROFITABILITY Rizal, Josse; Valdiansyah, Riyan; Muhammad Ferdian, Saputra
International Journal of Contemporary Accounting Vol. 7 No. 1 (2025): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v7i1.22864

Abstract

This study investigates the impact of green accounting, CSR, intellectual capital, and ownership structure on firm performance, moderated by profitability. Grounded in Resource-Based View and Stakeholder Theory, it explores how internal resources and governance mechanisms influence outcomes in Indonesia’s manufacturing sector. Using secondary data from 40 firms listed on the Indonesia Stock Exchange (2019–2023), it applies Moderated Regression Analysis (MRA) with a Common Effect Model on 200 firm-year observations. This study makes a novel contribution to governance literature by integrating green accounting, CSR, and ownership structure into sustainability-performance models. It clarifies mixed findings in prior research and underscores profitability’s complex moderation role. Practically, it guides firms in aligning sustainability investments with financial goals and refining ownership strategies to optimize performance. Region-specific relevance is reinforced through Indonesia’s PROPER system and CSR regulations (POJK 51), providing actionable insights for policy and corporate decision-making. Findings show green accounting enhances performance, while CSR and ownership structure have significant negative effects. Intellectual capital shows no direct influence. Profitability weakens the positive effect of green accounting and cushions CSR’s negative impact but does not moderate intellectual capital or ownership structure. The research contributes both theoretically and practically, offering a framework to assess how sustainability and governance interact with profitability in emerging market contexts.
Kakeibo untuk gen z: Strategi reflektif meningkatkan literasi dan disiplin finansial Valdiansyah, Riyan Harbi; Lusmeida, Herlina
Pengmasku Vol 5 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v5i2.1713

Abstract

Literasi keuangan di kalangan Generasi Z Indonesia masih tergolong rendah, terutama dalam aspek pengelolaan anggaran dan pengambilan keputusan finansial jangka panjang. Program Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk menguji efektivitas metode Kakeibo, sebuah pendekatan pencatatan keuangan manual asal Jepang, dalam meningkatkan kesadaran finansial dan pengendalian pengeluaran di kalangan mahasiswa Gen Z. Kegiatan dilaksanakan melalui webinar interaktif yang melibatkan 126 peserta dari berbagai universitas, dengan fokus pada pencatatan pengeluaran, refleksi bulanan, dan evaluasi kebutuhan versus keinginan. Hasil survei pre- dan post-kegiatan menunjukkan peningkatan pemahaman peserta sebesar 72%, serta tingkat kepuasan antara 82–93% terhadap relevansi dan manfaat materi. Temuan menunjukkan bahwa metode tulis tangan dalam Kakeibo lebih efektif dibandingkan pendekatan digital dalam membentuk kebiasaan finansial yang reflektif dan berkelanjutan. Selain itu, peserta melaporkan adanya perubahan perilaku konsumsi, seperti penundaan pembelian impulsif dan peningkatan disiplin menabung. PKM ini memberikan kontribusi terhadap pengembangan model literasi keuangan berbasis refleksi yang dapat diintegrasikan dalam kurikulum pendidikan formal maupun modul edukatif digital. Meskipun terdapat keterbatasan dalam cakupan peserta dan durasi evaluasi, hasil kegiatan menunjukkan bahwa Kakeibo merupakan alternatif edukatif yang relevan dan berdampak bagi generasi muda Indonesia. Studi lanjutan disarankan untuk menguji dampak jangka panjang melalui pendekatan longitudinal dan pengembangan versi digital yang mempertahankan esensi reflektif metode Kakeibo.
Independent Commissioners as Gatekeepers: Influences on Debt Policies and Ownership in Coal Mining Firms Siti Nurjanah, Novia; Valdiansyah, Riyan
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7199

Abstract

This study analyzes the role of governance mechanisms in moderating the effect of share ownership status (managerial and institutional) on debt policy in coal mining companies in Indonesia for the 2019-2023 period. Utilizing secondary data from 13 companies (65 company-years) and employing the panel regression method with EViews 13 tools, the study's findings are as follows: Firstly, managerial ownership has been found to exert a significant positive influence on debt policy, as indicated by the Debt-to-Equity Ratio (DER). Secondly, institutional ownership has been demonstrated to possess a substantial negative effect, reflecting investors' propensity for a conservative capital structure. Thirdly, the presence of independent commissioners has been observed to diminish the positive effect of managerial ownership, underscoring the significance of supervision in balancing risk. Finally, independent commissioners have been found to mitigate the negative effect of institutional ownership, highlighting the importance of transparency. The study's findings offer guidance for various stakeholders, including management, investors, and regulators, in financial decision-making and the implementation of Good Corporate Governance. The study's limitations stem from its narrow focus on the coal mining subsector and the exclusion of additional variables, such as profitability. Suggestions for future research include expanding the study to include additional sectors and incorporating contextual variables.
AUDIT DELAY FACTORS OF INDONESIAN FIRMS: A BINARY LOGIT AND PANEL EGLS ANALYSIS Ariani, Ade; Sugi, Andi Neneng; Saparudin, Muhammad; Valdiansyah, Riyan Harbi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2122

Abstract

This study intends to determine the influence of audit opinion and firm size on audit delays with audit rotation as a mediating variable. We examined 30 firms listed in IDX Circular Letter 2020-2022 using purposive selection and secondary data from financial reports. Despite deadline extensions, these companies consistently needed to submit timely reports. The findings reveal that an unfavorable audit opinion negatively affects the rotation process, whereas a larger firm size has a positive effect. Additionally, audit opinions and rotation negatively affect audit delays, whereas company size has a positive influence. The study also shows that audit rotation partially mediates the association between audit opinion and audit delay and between firm size and audit delay. The research team acknowledges that prevailing economic conditions during data collection may affect the applicability of the results to other periods. This study implies that auditors and accountants identify the primary causes of audit delays, such as inadequate documentation, transaction complexity, and communication issues. Implementing best practices can improve financial reporting quality, reduce errors, and enhance auditor timeliness. Auditors and accountants are advised to adopt these practices to minimize audit delays.
Investigating The Effect of IFRS Implementation on Accounting Information Relevance Mulyadi, Nanda Pramayasti; Maharani, Neni; Valdiansyah, Riyan Harbi
International Journal of Digital Entrepreneurship and Business Vol 5 No 2 (2024): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : Universitas Jakarta Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v5i2.189

Abstract

The primary objective of this study is to evaluate the impact of International Financial Reporting Standards (IFRS) on the value of accounting information, as this metric serves as the predominant benchmark for a company's financial statements. This study employs a literature review methodology to compare pre- and post-IFRS implementation values in Indonesia against an understanding of accounting information value from existing companies. The findings of this study indicate that IFRS adoption does not significantly alter the value of accounting information in Indonesia. The implementation of IFRS principles is unlikely to induce substantial changes in countries such as Indonesia, which operates within a legal system that is unable to provide investors with adequate safeguards for secure investments. This situation is further exacerbated by the limited capacity of the legal function in these countries, particularly in the context of the predominant role of banks. The influence of global factors on the value of accounting information, particularly in Indonesia, further compounded these challenges.
Pengaruh Profitabilitas dan Leverage Terhadap Kebijakan Dividen dengan Likuiditas Sebagai Variabel Moderasi Pada Perusahaan Badan Usaha Milik Negara (BUMN) Tahun 2020–2023 Maharani, Annisa Citra; Valdiansyah, Riyan Harbi
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.11089

Abstract

This research examines how profitability and leverage affect dividend policy with liquidity as a moderation variable. This research took a sample of Indonesian State-Owned Enterprises for the 2020-2023, especially those that have conducted an IPO (Initial Public Offering). This research uses E-Views 13 for logistic regression analysis. The secondary data, financial reports are collected through the website provided by each sample company. This research found that profitability and leverage negatively significantly affected dividend policy, liquidity successfully moderated the relationship between profitability and dividend policy, but failed to moderate the relationship between leverage and dividend policy. Therefore, the researcher's advice for investors is to analyze leverage as a consideration in investing in stocks, because leverage can affect dividend policy as well as analyze liquidity ratios that can strengthen other factors in influencing dividend policy. Then, this study uses dummy variables in proxying dividend policy so that researchers recommend that further research use other variables and proxies to obtain different results.
Post-Covid-19 Financial Distress Analysis: Insights from Indonesian Transportation Sub-Sector Companies Maharani, Neni; Mulyadi, Nanda Pramayasti; Valdiansyah, Riyan Harbi
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10594

Abstract

The objective of this study is to analyze the prediction of financial distress in transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023 using four prediction models: Altman (Z-Score), Springate (S-Score), Zmijewski (X-Score), and Grover (G-Score). The study will calculate the level of accuracy. The analysis utilizes secondary data, specifically financial reports from 12 companies, constituting a total sample of 36. The findings indicate that the Zmijewski and Grover model exhibits the highest accuracy rate of 76%, followed by zmijewski with 71%, springate with 46%, and Altman with 26%. These results suggest that the Zmijewski and Grover model is appropriate model for use in the transportation sub-sector in Indonesia during the observed period. The implications of this research suggest that Zmijewski and Grover's model can be utilized by companies to evaluate financial conditions proactively, by investors to assess investment risks, and by regulators to ensure the stability of the transportation sub-sector. However, this study also underscores that Zmijewski and Grover's model cannot be generalized to all sectors, emphasizing the necessity for further research to test the model in other sectors by considering both financial and non-financial variables. Keywords: Financial Distress; Accuracy; Post-covid; DAR; Net Profit.
CSR dan Nilai Perusahaan: Peran Strategis Karakteristik Dewan dalam Perbankan Konvensional BEI Simanullang, Riva Rivelyanti; Valdiansyah, Riyan Harbi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2821

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on firm value, considering the moderating roles of board size and board independence. The research covers all non-sharia banks listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using purposive sampling, 42 companies were selected, yielding 126 firm-year observations. Data analysis employed Moderated Regression Analysis (MRA) with EViews 13. The results reveal that CSR disclosure has a negative and significant effect on firm value (coefficient = -4.796; p = 0.0438). Board size moderates this relationship positively, mitigating the negative impact of CSR on firm value, although the effect is only marginally significant at the 10% level (interaction coefficient = 1.272; p = 0.0539). In contrast, board independence does not show a significant moderating effect (p = 0.1539). These findings suggest that while the market still perceives CSR costs as financial burdens, governance mechanisms—particularly board size—shape how CSR translates into firm value. Theoretically, the study supports stakeholder theory and legitimacy theory, which emphasize the importance of governance-based CSR management. Practically, banking institutions are advised to strengthen the role of boards in designing CSR strategies that are more strategic, directed, and credible to generate sustainable value.
The Role of Sustainable Competitive Advantage on Sustainable Finance and Bank Profitability Valdiansyah, Riyan Harbi; Juanita Agustina R; Iswahyudi, Ari
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss2.art2

Abstract

This study examines the moderating effect of sustainable competitive advantage on the relationship between sustainable finance and bank profitability of Indonesian conventional commercial banks from 2019 to 2022. The study has found that sustainable finance has a positive impact on bank profitability (ROA and ROE). However, the impact of sustainable competitive advantage on bank profitability was only positive with ROA, suggesting that ROA is a more effective indicator of bank profitability for this study. Furthermore, the study indicates that the impact of sustainable finance on bank profitability (both ROA and ROE) is diminished by the delay in the implementation of sustainability reporting during the COVID-19 reporting period. The results of this study are likely to encourage banks to increase their sustainable finance and focus on improving the quality of sustainability reporting in order to gain a competitive advantage in the current banking industry landscape in Indonesia.
Co-Authors Amalia, Meby Amrie Firmansyah Annisa Salsabila Safanah Ariani, Ade Desy Anggraeni Etty Murwaningsari Hartati, Andi Neneng Sugi Hendra, H Herlina Lusmeida Indirman, Veri Iswahyudi, Ari Juanita Agustina R Karim, Muhammad Lorensa, Roro Lonita Maharani, Annisa Citra Maharani, Neni Meidijati, M Muhammad Ferdian, Saputra Mulyadi, Nanda Pramayasti Novia Widyastuti NOVITASARI, DESI Nur ‘Azah NURHADINAH, NURHADINAH Nurjanah, Novia Siti Putri, Sarah Widyana Ramadhan, Giffary Rizal, Josse Saparudin, Muhammad Sari, Delina Dwi Indah Sekar Mayangsari Simanullang, Riva Rivelyanti Siti Nurjanah, Novia SRI RAHAYU Sugi, Andi Neneng Syamsiar, Syamsiar Widiyati, Dian Widya Apriana Rahayu