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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS The International Journal of Accounting and Business Society Journal of Auditing, Finance, and Forensic Accounting Jurnal Manajemen dan Kewirausahaan (JMDK) Inform : Jurnal Ilmiah Bidang Teknologi Informasi dan Komunikasi AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Akuntansi dan Bisnis Arthavidya Jurnal Ilmiah Ekonomi Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Journal of Regional Economics Indonesia Indonesian Journal of Business Analytics (IJBA) Journal of Community Service Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Prihat Assih
Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Analysis and Design of AI and AR-Based Applications with a UIUX Approach to support Inclusive Learning for students with Disabilities Swalaganata, Galandaru; Andarwati, Mardiana; Al-Islama Achyunda Putra, Firnanda; Assih, Prihat; Sudarwati, Ririn; Bramasta, Yara
Inform : Jurnal Ilmiah Bidang Teknologi Informasi dan Komunikasi Vol. 10 No. 2 (2025): In Press: July, 2025
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/inform.v10i2.9996

Abstract

The integration of Artificial Intelligence (AI) and Augmented Reality (AR) in education holds transformative potential, particularly in fostering inclusive learning environments for students with disabilities. This study investigates the integration of Artificial Intelligence and Augmented Reality to advance inclusive education. This research examines the analysis and design of AI and AR-based applications, employing a User Interface and User Experience (UI/UX) approach to cater to the diverse needs of students with physical, sensory, or cognitive impairments. By emphasizing inclusive design principles, the study aims to develop adaptive and accessible educational tools that promote engagement, deepen understanding, and improve learning outcomes. The research adopts a multidisciplinary methodology, combining insights from accessibility standards, UI/UX design frameworks, and educational technologies. Key objectives include identifying accessibility barriers, designing user-centric interfaces, and evaluating the effectiveness of AI-driven personalization and AR-enhanced interactivity in real-world learning scenarios. Preliminary findings highlight the importance of responsive and adaptive interfaces in facilitating equitable access and promoting active participation among students with disabilities. The study underscores the role of innovative technologies in bridging gaps in traditional education systems, ultimately promoting an inclusive and empowering learning experience. This research contributes to the broader discourse on leveraging technology to ensure educational equity and inclusion in the digital age.
A Systematic Review Of Business Ethics And Professional Implementation: A Literacy Study In Digital Marketing Syakur, Abd.; Safriliana, Retna; Assih, Prihat; Mujairimi, Mujairimi; Bella Ayu, Roro
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The digital era has fundamentally transformed the business landscape, with digital marketing becoming the backbone of many companies' strategies. However, this rapid development has also given rise to significant ethical complexities, demanding deep consideration of business practices and professionalism. This research presents a Systematic Literature Review (SLR) to identify, analyse, and synthesize relevant academic literature on business ethics and professional implementation in the context of digital marketing. A rigorous SLR method is applied, including comprehensive searches in leading scientific databases, screening based on clear inclusion and exclusion criteria, and thematic data extraction and synthesis. The main focus of this review includes crucial issues such as consumer data privacy, transparency in digital advertising, misleading marketing practices, corporate social responsibility (CSR) on digital platforms, and the ethical implications of using artificial intelligence (AI) in marketing. The research findings indicate a gap between technological innovation and an adequate ethical framework, highlighting the urgent need for adaptive regulations, enhanced ethical literacy among practitioners, and the development of a code of ethics specific to the digital realm. The conclusion of this SLR provides critical insights for academics, practitioners, and policymakers to navigate the ethical complexities in the era of digital marketing, promoting more responsible and sustainable practices.
The Effect of Digital Literacy on Students’ Understanding of Professional Ethics in Accounting Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Safriliana, Retna; Assih, Prihat
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19828

Abstract

This study aims to examine the effect of digital literacy on students’ understanding of professional ethics in the field of accounting. As technological advancements increasingly shape the accounting profession, the ability to use digital tools responsibly has become essential for future accountants. This research employs a quantitative approach using a survey method, with data collected from accounting students at Battuta University. The sample was selected using purposive sampling, and responses were analyzed using multiple linear regression analysis. The results indicate that digital literacy has a significant positive effect on students’ understanding of professional ethics. Students with higher levels of digital competence tend to demonstrate greater awareness of ethical standards, particularly in the context of data integrity, digital communication, and responsible use of accounting software. The findings suggest the importance of integrating digital literacy development into accounting education curricula to strengthen ethical awareness in the digital era.
ANALISIS DETERMINAN KINERJA SAHAM PASCA-IPO: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Alhifni, Ahlam; Assih, Prihat; Kumar, Abdul Malik
Arthavidya Jurnal Ilmiah Ekonomi Vol 27 No 2 (2025): Oktober
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/a.v27i2.649

Abstract

Penelitian ini mengkaji faktor-faktor yang memengaruhi kinerja saham pasca Initial Public Offering (IPO) di Bursa Efek Indonesia (BEI), dengan fokus pada reputasi penjamin emisi, underpricing, leverage, profitabilitas, dan proporsi saham yang ditawarkan. Sampel terdiri dari 103 perusahaan yang melakukan IPO selama periode 2016–2019. Metode yang digunakan adalah regresi linier berganda dengan pengujian asumsi klasik, mencakup uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi, guna memastikan validitas model. Hasil penelitian menunjukkan bahwa hanya variabel underpricing yang berpengaruh positif dan signifikan terhadap return saham pasca-IPO, dengan koefisien sebesar 3,157 (p < 0,05). Sementara itu, reputasi penjamin emisi, leverage, profitabilitas, dan proporsi saham yang ditawarkan tidak menunjukkan pengaruh signifikan. Temuan ini menegaskan bahwa pada pasar berkembang seperti Indonesia, sinyal harga lebih menentukan dalam membentuk persepsi investor dibandingkan indikator keuangan tradisional. Penelitian ini berkontribusi melalui kerangka empiris terintegrasi yang mencakup dimensi reputasi, struktural, dan fundamental—suatu pendekatan yang masih jarang diangkat dalam literatur IPO di negara berkembang. Kesimpulan ini memberikan implikasi penting bagi investor, emiten, dan regulator dalam merancang strategi IPO yang lebih efektif.
The Role of Green Accounting, Good Corporate Governance, and Environmental Performance Corporate Social Responsibility Taufiq, Abd Rohman; Sanusi, Anwar; Assih, Prihat
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8763

Abstract

The goal of the research is to find out how environmental performance is affected in industrial businesses listed on the IDX between 2017 and 2020 by sustainable accounting and good corporate governance. A manufacturing company with managerial ownership shares for the yearly report and continual involvement in the PROPER program makes up the study's population. Using the SPSS 22 analytic tool, the multiple line regression technique was used to 66 yearly reports as a sample and data processing procedures. The results of this research indicate that, while green accounting is voluntary and has not been fully implemented in the nation of Indonesia, it does have an impact on the nation's environmental performance. Second, environmental performance is affected by the implementation of sound corporate governance.
Peran Tax Avoidance sebagai Moderasi: Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Solvabilitas Wijaya, Andhito Rahmadhan; Subiyantoro, Edy; Assih, Prihat
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.2023.010.02.16

Abstract

This study investigates the moderating role of Tax Avoidance in relation to profitability, solvency, capital intensity, and firm size. Data was processed using the statistical software SPSS. The results of the analysis indicate that the correlation between Return on Assets (ROA) and Debt Asset Ratio (DAR) exhibits a significant negative association. Firm size demonstrates a significant positive correlation with DAR, while capital intensity also shows a significant positive relationship with DAR. However, the interaction between ROA and Tax Avoidance does not exhibit statistical significance in its relationship with DAR. These findings illustrate that Tax Avoidance does not act as a moderator in the relationship between ROA and DAR. The outcomes of this study offer insights into how these elements can shape a company's financial structure and underscore the importance of considering the interactions among these variables in financial decision-making.
Mengoptimalkan Nilai Perusahaan: Mengungkap Peran Moderator Kualitas Audit dalam Hubungan Leverage, Profitabilitas, dan Ukuran Perusahaan Maukonda, Rana; Assih, Prihat; Subiyantoro, Edi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.03

Abstract

This research delves into assessing the influence of Leverage, as indicated by the Debt to Asset Ratio (DAR), Profitability, measured by Earnings Per Share (EPS), and Company Size on Firm Value in the context of Processed Foods firms listed on the Indonesia Stock Exchange between 2020 and 2022. Additionally, it introduces Audit Quality, gauged by Industry Specialization Auditor, as a moderating variable in this analysis. The study applied a purposive sampling approach, selecting a sample of 19 Processed Foods companies. The quantitative data were collected from annual financial reports available on the Indonesia Stock Exchange website and subsequently subjected to analysis employing Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS version 27. The findings of the study reveal that Leverage and Profitability significantly and positively impact Firm Value. However, Company Size exhibits a significant negative effect. Notably, Audit Quality does not appear to moderate the relationships between Leverage and Profitability with Firm Value. In contrast, it does moderate the influence of Company Size on Firm Value. These outcomes provide valuable insights into the dynamics at play within the Processed Foods industry, offering potential guidance for decision-makers seeking to enhance company performance and overall value.
Comparison of Capital Market Reactions Before and After the Boycott of Products Due to War Sukmawati SUKMAWATI; Prihat Assih; Edi Subiyantoro
Jurnal Manajemen dan Kewirausahaan Vol. 13 No. 1 (2025): June (2025)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v13i1.15586

Abstract

The capital market is affected by economic and non-economic variables. Wars and political turmoil profoundly affect stock prices in the stock market due to their strong correlation with a nation's economic stability. Product boycotts can precipitate crises for corporations, resulting in diminished sales and thus affecting the stock price performance of the impacted firms. This study analyzes the variations in anomalous returns preceding and following the declaration of war-related product boycotts for targeted firms and their non-targeted rivals. This is quantitative descriptive research. The population comprises firms registered on the Indonesian Stock Exchange from 2023 to 2024. The sample included 37 companies, obtained purposive sampling and secondary data from Yahoo Finance.com. Event research analytical techniques were used in the investigation. The Wilcoxon signed-rank test for non-normally distributed data and the paired-sample t-test for regularly distributed data were among the statistical analyses used. The findings indicate a substantial disparity in anomalous returns for enterprises subjected to boycotts before and after the declaration of war-related product boycotts. No substantial difference in anomalous returns was seen for non-boycotted rival companies before and after the announcement of war-related product boycotts.
PEMBUATAN MESIN JAMU INSTAN DAN PELATIHAN MANAJEMEN USAHA BAGI KELOMPOK PENJUAL JAMU TRADISIONAL TIGA VARIAN DESA MEGALUH KABUPATEN JOMBANG Aprilia Rachmadian; Prihat Assih; Digitha Oktaviani Putri
Journal of Community Service Vol 7 No 2 (2025): JCS, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v7i2.379

Abstract

Untuk meningkatkan produksi jamu sebagai salah satu aspek yang diperlukan adalah ketersediaan bahan dan alat dapat menunjang peningkatan proses produksi. Untuk itu pembuatan jamu instan berbasis bahan jamu lokal dan dukungan perlahan modern akan mendorong produktivitas jamu instan meningkat, karena biaya produksi semakin efisien. Peningkatan produksi jamu instan akan menjamin meningkatnya ketersediaan produk siap jual bagi Kelompok Penjual Jamu Tiga Varian. Upaya meningkatkan produksi dan omset penjualan perlu ditopang dengan perbaikan manajemen produksi dan sarana pendukung produksi. Serta penataan manajemen dan sistem pemasaran dengan media online. Tujuan pelaksanaan pengabdian pada masyarakat ini untuk meningkatkan produksi baik kuantitas dan kualitas, meningkatkan motivasi dalam berwirausaja bagi mitra, pemahaman dan keterampilan mitra, omset penjualan dari mitra, ketentraman dan Kesehatan masyarakat, menghasilkan produk jamu instan. Pelaksanaan kegiatan pada Kelompok Penjual Jamu Tiga Varian, berupa bantuan peralatan yang digunakan berupa mesin jamu instan dengan kapasitas produksi 12 Kg, pelaksanaan kegiatan lain pembuatan media prosmosi dengan media online. Luaran kegiatan pengabdian kepada masyarakat ini adalah berupa: (1) bantuan peralatan mesin jamu instan; (2) publikasi media massa; (3) publikasi video; (4) publikasi ilmiah.
The Moderating Role of Audit Quality in the Relationship Between Financial Performance and Firm Value: A Study of Indonesian Banking Companies (2014-2023) Ahmad Jibrail; Grahita Chandrarin; Prihat Assih
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol. 11 No. 1 (2026): February-April 2026, Saintek, Soial and Humanities
Publisher : Universitas Syiah Kuala and Collaboration Yayasan Yusda Edu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/sejarah.v11i1.441

Abstract

This study examines the moderating role of audit quality in the relationship between financial performance and firm value in the Indonesian banking sector from 2014 to 2023. Utilizing a quantitative explanatory design with Moderated Regression Analysis (MRA) and Random Effects models, the research analyzes panel data from banking companies listed on the Indonesia Stock Exchange (IDX). The financial performance variables investigated include Return on Assets (ROA), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM), with firm value measured by Price to Book Value (PBV). Audit quality is proxied by the engagement of Big Four accounting firms. The findings indicate that CAR, ROA, and LDR significantly influence firm value. A key discovery is that audit quality significantly moderates these relationships: it strengthens the effect of ROA but weakens the impact of CAR and LDR on firm value, while demonstrating no significant moderating effect on the NIM relationship. The results underscore the critical role of high-quality external audits as a governance mechanism that enhances the credibility of financial reporting, mitigates information asymmetry, and thereby shapes how financial performance is valued by the market.
Co-Authors Abd. Syakur Adi Suroso Ahmad Jibrail Al-Islama Achyunda Putra, Firnanda Alhifni, Ahlam Andhito Rahmadhan Wijaya Aprilia Rachmadian Apriyanto, Gaguk Aristanto, Eko Astuti, Widji Bella Ayu, Roro Bramasta, Yara Diana Zuhroh Digitha Oktaviani Putri Edi Subiyantoro Edy Subiyantoro Etty Harya Ningsi Grahita Chandrarin GUDONO GUDONO Hastuti, Ambar Woro Hastuti, Ambar Woro Hermawan, Reza Ronny Iwan Triyuwono Kumar, Abdul Malik Kusuma, Marhaendra Lasboi, Yorim N Mardiana Andarwati Maukonda, Rana Maxion Sumtaky mujairimi, mujairimi Nadiah Lutfi Wakid Nenik Mey Yetty Noviansyah Rizal Parawiyati Parawiyati Retna Safriliana Ria Mennita Ririn Sudarwati sanusi, Anwar Saverius Dhuri Mbipi Setia Budi Kurniawan Setia Budi Kurniawan SETYAWAN, BAGUS Subiyantoro, Edy Sugeng Haryanto Sugeng Haryanto Sukmawati SUKMAWATI Sumtaky, Maxion Sunardi Sunardi Swalaganata, Galandaru Taufiq, Abd Rohman Utomo, Langgeng Prayitno Vinsensius Vinsensius Vinsensius Vinsensius Wijaya, Andhito Rahmadhan Yanuar Bachtiar Yetty, Nenik Mey Zaenal Aripin Zainal Aripin