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All Journal Jurnal Manajemen dan Organisasi Jurnal Ekonomi dan Pendidikan Cakrawala Pendidikan Jurnal Ilmu Manajemen JURNAL ECONOMIA Jurnal Pendidikan Akuntansi Indonesia Kinerja Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Sebatik Jurnal Logistik Indonesia Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Indonesian Journal Of Energy And Mineral Jurnal Ilmu Manajemen Jurnal Akuntansi dan Keuangan Indonesia JURNAL TEKNIK INDUSTRI Jurnal Polimesin Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan
Andian Ari Istiningrum
Program Studi Logistik Minyak Dan Gas, Politeknik Energi Dan Mineral
Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences

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The Competitiveness of National Solar Modules in Residential Market: Perspective of EPC Companies Dwi Nurma Heitasari; Ibnu Lukman Pratama; Andian Ari Istiningrum; Qonita Hana Insyira
MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Vol. 20 No. 1 (2026)
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2026.v20.i01.p06

Abstract

Indonesia has a significant potential for silica sand. Yet, the utilization of solar energy is less than that of fossil fuels, while the conversion of renewable energy is becoming increasingly prevalent. On a residential scale, as the largest consumer of electricity, the use of solar modules has not yet reached the scale targeted by the government, in part due to the preferences of Engineering, Procurement, and Construction (EPC) companies, which assemble solar modules, in choosing imported solar modules over domestic solar modules, which are associated with residential market expectations, resulted in the low of domestic component level value. The objective of this study is to determine the considerations of EPC companies when comparing solar modules. The analysis employs quantitative and qualitative research using Expert Choice Software through the Analytical Hierarchy Process method. The respondents came from industrial experts of solar module EPC companies in Indonesia. The study indicates that cost criteria exert the most significant influence on the selection of solar modules. It is necessary to enhance product quality criteria by increasing research and development to reduce prices and improve the competitiveness of national products.
The Determinants and Impact of Mandatory Disclosure In Indonesian Manufacturing Companies Andian Ari Istiningrum; Muhammad Zaky Za'im Muhtadi
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1052

Abstract

The primary objective of this research is to determine the factors that have an association with mandatory disclosure and stock return. This research investigated 47 manufacturing companies listed on the Indonesia Stock Exchange in 2012. Mandatory disclosure in this research used items required to be disclosed under IAS 16 and IAS 17. The data analysis used the path analysis by setting two structural equation models. The Sobel Test was used to determine whether mandatory disclosure functions as a mediator. The research proved a significantly positive association of company age with the mandatory disclosure in contrast to company size and company profitability. This implies that the investors are able to find complete and transparent information in the financial statement of mature manufacturing companies.  Moreover, company size, company profitability, and mandatory disclosure have a significant positive association with stock return. This implies that it is necessary for the companies to disclose information as required by the accounting standard in Indonesia and the investors may recognize the big and the high profitability manufacturing companies as the places to invest. However, mandatory disclosure does not function as a mediator between company size, company age, company profitability and stock return.
Co-Authors Adeng Pustikaningsih Annisa Ratna Sari Bagaswara Wardhana Bambang Sugito Dwi Nurma Heitasari Furtyfatimah, Atita Hana Kurniawan Ibnu Lukman Pratama Ismani Ismani Ismani Ismani Laily Maudy Munandar M. Adithya Alhafizh Mahendra Adhi Nugroho Muhammad Zaky Za'im Muhtadi Muhtadi, M. Zaky Munandar, Laily Maudy Ngadirin Setiawan Qonita Hana Insyira Ratna Mentari Rayazen, Ichsan Sono Sono Sono Sono, _ Suryati Suryati Suryati Umi Khasanah Virgy Andika Putri _ Sono