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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) 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 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 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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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.
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.
The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19 Widiyati, Dian; Valdiansyah, Riyan Harbi; Meidijati, M; Hendra, H
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i2.77

Abstract

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).
Peranan Sustainable Finance Pada Industri UMKM Indonesia: Peluang Dan Tantangan Valdiansyah, Riyan Harbi; Widiyati, Dian
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.713

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in achieving Sustainable Development Goals (SDGs) and can have a significant environmental impact. They have the potential to innovate in terms of environmental science and make relevant contributions to technology and environmental improvement. This literature review aims to explore the role of MSMEs in promoting sustainable development and environmental conservation. This study employs descriptive analysis to systematically present collected data. The research findings assert that the primary obstacle to sustainable finance implementation is the need to persuade businesses and society that prioritizing nature and considering sociological effects will lead to more profitable and sustainable outcomes. To shift the mindset of economic actors from short-term profits to long-term welfare, we need innovative ideas. The challenges of green microfinance development in Indonesia can be attributed to external and internal credit constraints. By transitioning from conventional financing to sustainable financing, SMEs can reap long-term benefits. Understanding this concept will enable economic actors to participate in the significant shift towards a sustainable and inclusive economy. Stakeholders must collaborate to assist SMEs in facing the challenges of adopting sustainable finance. Promoting sustainable access to financing for SMEs requires a holistic approach from the government, financial institutions, and private sector. Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran penting dalam mencapai tujuan Pembangunan Berkelanjutan (SDGs), dan secara keseluruhan dapat memiliki dampak lingkungan yang signifikan, terkait dengan praktik produksi konvensional yang lebih mengedepankan sumber daya alam secara mendalam. UMKM juga memiliki potensi untuk berinovasi dari sisi lingkungan dan memberikan kontribusi yang relevan terhadap teknologi dan perbaikan lingkungan. Desain penelitian ini adalah tinjauan pustaka. Sifat penelitian ini adalah analisis deskriptif, yang menggambarkan data yang telah dikumpulkan secara teratur. Hasil penelitian ini menunjukkan bahwa tantangan terbesar dalam menerapkan keuangan berkelanjutan adalah meyakinkan pelaku usaha dan masyarakat bahwa upaya untuk menghasilkan keuntungan akan lebih baik dan berkelanjutan jika dilakukan dengan mempertimbangkan potensi alam dan efek sosiologi terhadap masyarakat. Oleh karena itu, diperlukan gagasan untuk mengubah cara berpikir pelaku ekonomi dari fokus pada keuntungan jangka pendek menjadi fokus pada kesejahteraan jangka panjang. Tantangan pengembangan keuangan mikro hijau di Indonesia dapat dijelaskan sebagai pembatasan kredit eksternal dan pembatasan kredit internal. Peralihan dari pembiayaan konvensional ke pembiayaan berkelanjutan dapat memberikan manfaat jangka panjang bagi UMKM. Selain peluang untuk mengembangkan usaha, pengenalan konsep ini juga akan memungkinkan para pelaku ekonomi untuk berpartisipasi dalam perubahan besar menuju perekonomian yang berkelanjutan dan inklusif.Para pemangku kepentingan yang terlibat juga perlu bekerja sama untuk membantu UMKM menghadapi tantangan yang dihadapi dalam mengadopsi keuangan berkelanjutan. Diperlukan pendekatan holistik dari pemerintah, lembaga keuangan, dan sektor swasta untuk menumbuhkan akses UMKM terhadap pembiayaan berkelanjutan.
Relevansi strategi proyeksi laba rugi menjadi pengusaha kena pajak: Studi kasus pada usaha XYZ Ramadhan, Giffary; Valdiansyah, Riyan Harbi; Rahayu, Sri
Journal of Law, Administration, and Social Science Vol 4 No 6 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i6.1019

Abstract

Proyeksi keuangan adalah elemen penting dalam implementasi strategi untuk organisasi bisnis dan dilakukan oleh manajemen. Salah satu teknik perencanaan keuangan adalah proyeksi laba rugi, yang bertujuan untuk memperkirakan pendapatan dan pengeluaran di masa depan. Penelitian ini menyelidiki dampak dari proyeksi laba rugi terhadap bisnis XYZ, khususnya dalam mempersiapkan diri untuk menjadi pengusaha kena pajak. Untuk mencapai tujuan ini, peneliti menggunakan pendekatan deskriptif dan melakukan wawancara dengan pemilik bisnis untuk mengumpulkan estimasi penjualan dan pengeluaran saat ini. Temuan penelitian mengungkapkan bahwa setelah menjadi pengusaha kena pajak, XYZ mengalami penurunan laba yang signifikan karena keputusan pemilik untuk menurunkan harga jual. Implikasi dari penelitian ini diharapkan dapat menjadi sumber daya yang berharga bagi pemilik bisnis untuk menentukan langkah-langkah yang diperlukan untuk mencegah penurunan laba.
Co-Authors Abi Rekrian Dwi Cahya Amalia, Meby Amrie Firmansyah Annisa Salsabila Safanah Ariani, Ade Delina Dwi Indah Sari Desy Anggraeni Etty Murwaningsari Faith Njaramba 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 Riva Rivelyanti Simanullang Rizal, Josse Saparudin, Muhammad Sari, Delina Dwi Indah Sekar Mayangsari Siti Nurjanah, Novia SRI RAHAYU Sugi, Andi Neneng Syamsiar, Syamsiar Tasya Amelia Veronica Widiyati, Dian Widya Apriana Rahayu