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All Journal Infestasi Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Abdimas Mahakam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Social Science Journal of Accounting Research, Organization and Economics (JAROE) Cerdika: Jurnal Ilmiah Indonesia Indonesian Journal of Sustainability Accounting and Management IIJSE Jurnal Semesta Ilmu Manajemen dan Ekonomi
Mukhtaruddin Mukhtaruddin
Universitas Sriwijaya, Faculty Of Economics, Palembang, Indonesia
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Financial Policy and Firm’s Value: Pancasila Corporate Governance Disclosure as Moderating Variable Mukhtaruddin Mukhtaruddin; M. Adam; Isnurhadi Isnurhadi; Luk Luk Fuadah
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.794

Abstract

The impression of a company’s performance by an investor is known as firm value. The growth in the stock price of a corporation indicates good performance. The company’s ability to prosper its shareholders is demonstrated by the increase in its share price. Many factors influence the company’s worth, including both internal and external issues. The objectives of this study are to investigate 1) the impact of financial policy on firm value (FV) and 2) the moderated impact of Pancasila Corporate Governance Disclosure (PCGD) on the relationship between financial policy to FV. The dividend payout ratio (DPR), investment opportunity set (IOS), and debt-to-equity ratio (DER) are all indicators of financial policy. The sample size is 66 companies listed on the Indonesia Stock Exchange (IDX) over a 10-year period. Moderating Regression Analysis is used in this study. The results revealed that DPR and DER have a significant effect on FV; however, IOS has no such effect. PCGD has the ability to control the relationship between DPR and DER to FV, but not the relationship between IOS and FV.
The Influence of Risk Perception, Project Uncertainty, and Investment Appraisal Techniques on Capital Budgeting Decisions: A Systematic Literature Review Anggia Marshanda Putri; Muhammad Ario Permadi; Mukhtaruddin Mukhtaruddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8824

Abstract

This study aims to map the development of capital budgeting research with a focus on risk perception, project uncertainty, and investment appraisal techniques. A systematic literature review was conducted by integrating bibliometric analysis using Bibliometrix software on 101 articles retrieved from the Scopus and Dimensions databases. The analysis covers publication trends, author collaboration, and dominant research themes. The results indicate a significant increase in publications over the last decade, particularly in the areas of project risk management and advanced investment appraisal methods. The findings also reveal a thematic shift from traditional capital budgeting approaches toward risk- and uncertainty-based frameworks, along with the integration of non-financial factors in investment decision-making. This study provides a comprehensive overview of the evolution of capital budgeting research and offers a foundation for future studies as well as managerial practices that are more adaptive to risk and uncertainty.
The Effectiveness of the Sustainability Balanced Scorecard A Sustainable Business Performance Measurement Tool Nur Fadilah Hanifah; Edo Arta Fandala Putra; Mukhtaruddin Mukhtaruddin
Dinasti International Journal of Education Management And Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5682

Abstract

This study focuses on the sustainability balanced scorecard (SBSC) as a performance measurement and management control tool that can play a significant role in driving companies towards sustainability goals. According to previous studies, research on SBSC can be structured into design, implementation, use, and evolution stages. This study aims to systematize knowledge at the use stage. Specifically, the study discusses the determinants influencing SBSC use, the approaches companies use in SBSC application, and the resulting results in terms of their effects on sustainability control and management. The method used is a systematic literature review (SLR) of 100 journal articles published in Scopus-indexed journals (Q1–Q4) and Sinta 2 to Sinta 4 within the period 2016–2025. The findings add to the body of literature on SBSC in management and accounting, provide an overview of current research, map research streams, suggest potential future research paths, and highlight several managerial implications.
The Effect of Activity-Based Costing on Profitability with Management Information Quality as a Moderating Variable Salsabilah Catur Sakinah; Rahmad Hidayat; Mukhtaruddin Mukhtaruddin
Dinasti International Journal of Education Management And Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5781

Abstract

This research aims to provide an understanding of Activity-Based Costing (ABC) and its implications for profitability, with the quality of management information as a moderating variable.  This study uses a Systematic Literature Review (SLR) approach to articles indexed by Scopus Q1–Q4 and Sinta 2–Sinta 5 in the period 2010–2025.  The results of the study show that the results of the Systematic Literature Review of 76 articles show that Activity-Based Costing (ABC) has a positive and significant effect on company profitability.  This system increases the accuracy of cost information, operational efficiency and more competitive pricing strategies, thereby strengthening financial performance such as NPM, ROA and ROE.  Quality Management Information (KIM) is proven to strengthen the relationship between Activity-Based Costing (ABC) and profitability by increasing the reliability and understandability of cost data.  When the quality of information is high, the results of Activity-Based Costing (ABC) are more effectively used for strategic decision making, efficiency and increasing company value.
Co-Authors - Marthadinasyah Abu Kosim Agil Novriansa Ahmad Arif Aufar Ahmad Sahara Amalia Islami Anggia Marshanda Putri Asfeni Nurullah Azwardi Dewa Saputra Dewi Rina Komarawati Edo Arta Fandala Putra Ely Riani Emi Yulia Siska Emylia Yuniartie Eric Purniawan Fuadah, Lukluk Hakiki, Arista Heni Kurnia Iisnawati, Iisnawati Ika Sasti Ferina Ika Sasti Ferina, Ika Sasti Inten Meutia Isnurhadi Isnurhadi Isnurhadi Isnurhadi Iwan Efriandy Kalsum, Umi Kencana Dewi Kurnia Widya Oktarini Luk Luk Fuadah M Farid Ammar M. Adam Marliana . Marliana Marliana, Marliana Marlina Widiyanti, Marlina Marvin Franko Maulana Yusuf Mohit Verma Mu'izzuddin Mu'izzuddin Muhammad Ario Permadi Muhammad Farhan Muhammad Iqbal Nabiilah Putri Nayla Zahiya Syifa Nopriyanto Nopriyanto Nur Fadilah Hanifah Pandu Arya Dwikatama Parama Santati Putri Balqis Sarah Dwipa Rafi Fadhlurrahman Rahmad Hidayat Riesa Morita Yuliasari RIKA HENDA SAFITRI, RIKA Ririn Salfida Rizki Kusuma Damayanti Salsabilah Catur Sakinah Saputri, Nyimas Dewi Murnila Tania Haura Azahra Taufik . Taufik Taufik Tertiarto Wahyudi Ubaidillah ., Ubaidillah Yamaly, Fadhil Yassinta Agustini Yulia Saftiana Yuliani . Yunita, Dessy