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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Akuntansi & Auditing Indonesia EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Akuntansi IJHCM (International Journal of Human Capital Management) Journal of Business and Behavioural Entrepreneurship JWP (Jurnal Wacana Politik) Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Muhammadiyah International Journal of Economics and Business JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Asian Social Work Journal JABE (Journal of Applied Business and Economic) JEMPER (Jurnal Ekonomi Manajemen Perbankan) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Madani JURNAL LENTERA BISNIS BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Jurnal Pendidikan dan Kewirausahaan Didaktik : Jurnal Ilmiah PGSD STKIP Subang Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Management and Entrepreneurship Research Jurnal Akuntansi dan Governance Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Kontigensi: Jurnal Ilmiah Manajemen Business and Entrepreneurial Review Governors Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Sustainability in Research (IJSR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Asian Journal of Social and Humanities Journal of Ekonomics, Finance, and Management Studies Media Riset Bisnis Ekonomi Sains dan Terapan Jurnal Akuntansi Kontemporer Jurnal Ekonomi, Manajemen, dan Bisnis Jurnal Manajemen Pendidikan Islam International Journal of Social and Education (INJOSEDU) Media Riset Bisnis Manajemen Akuntansi Multidisciplinary Research Studies in Social Sciences Media Resonansi Pengabdian Masyarakat International Journal of Educational Narratives
Andry Priharta
Universitas Muhammadiyah Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Impact of Digital Financial Inclusion Implementation and its Implications on Quality Development in Islamic Educational Institutions (A Case Study at Madrasah Tsanawiyah Al Kautsar Depok) Hariyadi; Ahmad, Gofur; Priharta, Andry
International Journal of Sustainability in Research Vol. 2 No. 5 (2024): September 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i5.2474

Abstract

This research examines the implementation of digital financial inclusion at Madrasah Tsanawiyah Al Kautsar Depok and its implications for quality development. Using a qualitative case study approach, data was collected through interviews, observations, and document analysis. The research explores the implementation process, its impact on financial governance efficiency, and implications for holistic madrasah quality development. Findings reveal a systematic implementation process, resulting in increased efficiency and transparency in financial management. The study contributes to developing a model for digital financial inclusion in Islamic educational institutions, highlighting the integration of technology with Islamic educational values to improve educational quality holistically.
Capital Adequacy Ratio, Likuiditas, Efisiensi Operasional, Ukuran Perusahaan dan Profitabilitas: Bukti Empiris pada Bank Umum Syariah di Indonesia Darto, Darto; Priharta, Andry; Maryati, Maryati
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.18341

Abstract

ABSTRACTThis study aims to examine and analyze the effect of Capital Adequacy Ratio, liquidity, operational efficiency and company size on the profitability of Islamic Commercial Banks in Indonesia. The research method is quantitative. The population consists of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2021 period with a sample selection technique as a purposive sampling method. The data analysis technique is panel data regression analysis assisted using the E-views 11 application. The research results show that the capital adequacy ratio and liquidity have an insignificant negative effect on profitability. Operational efficiency has a significant negative impact on profitability. Meanwhile, firm size has no significant positive effect on profitability.ABSTRAK Tujuan penelitian ini menguji dan menganalisa pengaruh Capital Adequacy Ratio, likuiditas, efisiensi operasional dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia. Metode penelitian bersifat kuantitatif. Populasi terdiri dari Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2017-2021 dengan teknik pemilihan sampel berupa metode purposive sampling. Teknik analisis data berupa analisis regresi data panel yang dibantu menggunakan aplikasi E-views 11. Hasil penelitian diketahui bahwa capital adequacy ratio dan likuiditas memiliki pengaruh negatif tidak signifikan terhadap profitabilitas. Efisiensi operasional memiliki pengaruh negatif signifikan terhadap profitabilitas. Sedangkan ukuran perusahaan berpengaruh positif tidak signifikan terhadap profitabilitas
PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, KOMPETENSI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR Reyhan Jordy Daniro; Nur Asni Gani; Andry Priharta
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 2 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

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

Abstract

This study aims to analyze the effect of time budget pressure, task complexity, competence and professionalism on auditor performance. Conducted with a quantitative approach using primary data in the form of questionnaires with auditor respondents in South Jakarta.  Since population size cannot be determined, convenience sampling techniques are used. Analysis using multiple linear regression with SPSS Version 25 application device. The results showed that time budget pressure had a significant positive effect on auditor performance, while task complexity, competence and professionalism did not affect auditor performance. Simultaneously, time budget pressures, task complexity, competence, and professionalism have a significant influence on auditor performance.Keywords: Time Budget Pressure, Task Complexity, Competence, Professionalism, Auditor Performance
Pengaruh Inventory Turn Over, Debt to Equity Ratio, dan Earning Per Share Terhadap Harga Saham dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di Indeks Saham Syariah Indonesia Heru Nurmiaswari; Andry Priharta; Riyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6702

Abstract

This study aims to test and analyze the effect of inventory turnover, debt-to-equity ratio, and earnings per share on stock prices with company size as a moderating variable in energy sector companies listed on ISSI. The population in this study was 68 energy sector companies listed on ISSI. The sample determination in this study used a purposive sampling method with a sample size of 14 companies, with an observation period of 5 years. The data analysis technique in this study used panel data regression using the Eviews Version 13 application. The results of this study stated that inventory turnover and debt-to-equity ratio had a positive but insignificant effect while earnings per share had a significant positive effect on stock prices. Company size does not moderate the impact of inventory turnover and debt-to-equity ratio but can moderate the effect of earnings per share on stock prices.
Unlocking Economic Potential: Financial and Governance Drivers of Firm Value in Indonesia’s Food and Beverage Sector Yahya, Putri Aleyda; Priharta, Andry
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 2 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i2.7093

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG), capital structure, and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. In conditions of increasingly tight business competition, company value is an important indicator that reflects the company's performance and prospects, and attracts investor interest. This study uses a quantitative method with secondary data obtained from the annual reports of manufacturing companies on the IDX. The independent variables used are GCG, capital structure as measured by the Debt to Equity Ratio (DER), and profitability as measured by Return on Assets (ROA). The dependent variable is company value as measured using Price to Book Value (PBV). The results of the study show that GCG, capital structure, and profitability have a significant effect on company value, both partially and simultaneously. Good GCG implementation and optimal capital structure and profitability have been proven to be able to increase company value, which ultimately has a positive impact on investor confidence.
Peran Mediasi Good Corporate Governance Terhadap Hubungan Pajak dan Transfer Keuangan dalam Mewujudkan Indonesia Emas 2045 Yatimin; Apriyanti, Metha Dwi; Widuhung, Sisca Debyola; Hasibuan, Irpan Hidayat; Priharta, Andry
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 2 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Februari - Maret 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i2.3975

Abstract

Penelitian ini mengkaji peran Good Corporate Governance (GCG) sebagai mediator dalam hubungan antara efisiensi pajak dan transfer keuangan dalam konteks pencapaian Indonesia Emas 2045. GCG diharapkan dapat memperkuat hubungan positif antara kepatuhan pajak, efisiensi sistem perpajakan, transparansi pajak, dan transfer keuangan yang lebih efisien. Dengan menggunakan pendekatan kuantitatif dengan analisis model jalur, penelitian ini menemukan bahwa GCG secara signifikan memediasi antara pajak dan transfer keuangan. Kepatuhan pajak terbukti berpengaruh positif terhadap efisiensi transfer keuangan, sedangkan efisiensi sistem perpajakan dan transparansi pajak menunjukkan pengaruh tidak langsung terhadap GCG. Penelitian ini juga menyoroti pentingnya penerapan prinsip-prinsip GCG dalam meningkatkan akuntabilitas dan transparansi keuangan negara, yang berkontribusi pada pengelolaan sumber daya yang lebih efisien dan berkelanjutan. Temuan ini menunjukkan bahwa sinergi antara sektor pajak, GCG, dan transfer keuangan merupakan kunci untuk mewujudkan tujuan pembangunan jangka panjang Indonesia. Kebijakan yang mendukung peningkatan kualitas GCG, transparansi pajak, dan kepatuhan pajak akan mendukung pencapaian Indonesia Emas 2045, menciptakan ekonomi yang lebih transparan, efisien, dan berkelanjutan.
Pengaruh Inventory Turn Over, Debt to Equity Ratio, dan Earning Per Share Terhadap Harga Saham dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di Indeks Saham Syariah Indonesia Heru Nurmiaswari; Andry Priharta; Riyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6702

Abstract

This study aims to test and analyze the effect of inventory turnover, debt-to-equity ratio, and earnings per share on stock prices with company size as a moderating variable in energy sector companies listed on ISSI. The population in this study was 68 energy sector companies listed on ISSI. The sample determination in this study used a purposive sampling method with a sample size of 14 companies, with an observation period of 5 years. The data analysis technique in this study used panel data regression using the Eviews Version 13 application. The results of this study stated that inventory turnover and debt-to-equity ratio had a positive but insignificant effect while earnings per share had a significant positive effect on stock prices. Company size does not moderate the impact of inventory turnover and debt-to-equity ratio but can moderate the effect of earnings per share on stock prices.
KINERJA KEUANGAN SEBELUM DAN SESUDAH PROSES DEBT TO EQUITY SWAP PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2017-2023 Endang Rahmawijaya; M. Irfan Tarmizi; Andry Priharta
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14595

Abstract

Metode debt to equity swap dilakukan perusahaan swasta atau private company untuk menyelamatkan perusahaannya. Penelitian ini bertujuan untuk menganalisis apakah ada perbedaan antara current ratio, debt to equity ratio, return on equity ratio perusahaan sebelum dan setelah melakukan proses debt to equity swap. Jenis metode analisis kuantitatif yang digunakan dalam penelitian ini adalah uji beda dengan menggunakan bantuan software statistik SPSS. Data penelitian diperoleh dari laporan keuangan tahunan perusahaan yang diterbitkan pada situs perusahaan dan di website Bursa Efek Indonesia selama periode 2017-2023. Penelitian dilakukan pada perusahaan yang terdaftar Bursa Efek Indonesia selama periode 2017-2023. Jumlah sampel penelitian adalah 18 perusahaan. Adapun hasil penelitian ini menunjukkan bahwa current ratio terbukti memiliki perbedaan signifikan sebelum dan setelah pelaksanaan debt to equity swap. Sedangkan debt to equity ratio tidak memiliki perbedaan signifikan sebelum dan setelah pelaksanaan debt to equity swap. Terakhir, return on equity ratio tidak memiliki perbedaan signifikan sebelum dan setelah pelaksanaan debt to equity swap.
ANALISIS TINGKAT KESEHATAN BANK SYARIAH DI BURSA EFEK INDONESIA MENGGUNAKAN METODE RGEC ramadhan, zulfikar; Rachmah Wahidah, Nur; Priharta, Andry
JURNAL MUHAMMADIYAH MANAJEMEN BISNIS Vol 6 No 2 (2025): Jurnal Muhammadiyah Manajemen Bisnis (JMMB)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jmmb.6.2.76-95

Abstract

Tujuan meneliti adalah untuk mengevaluasi tingkat kesehatan bank syariah yang tercatat di Bursa Efek Indonesia selama periode 2021–2024. Penilaian dilakukan berdasarkan ketentuan yang mengacu pada Peraturan Otoritas Jasa Keuangan No. 8/POJK.03/2014 mengenai evaluasi kesehatan bank umum syariah dan unit usaha syariah, dengan pendekatan analisis RGEC yang mencakup empat komponen utama: Risk Profile, Good Corporate Governance, Earnings, dan Capital. Penelitian ini mengadopsi pendekatan kuantitatif deskriptif dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan resmi masing-masing entitas perbankan. Adapun objek penelitian meliputi empat bank dengan label syariah yang tercatat di Bursa Efek Indonesia selama rentang waktu tersebut, yaitu PT. Bank Syariah Indonesia Tbk (BRIS),PT. Bank Tabungan Pensiunan Nasional Syariah Tbk (BTPS),PT. Bank Panin Dubai Syariah Tbk (PNBS),dan PT. Bank Aladin Syariah Tbk (BANK). Merujuk pada temuan penelitian, secara keseluruhan kondisi kesehatan bank syariah berada pada kategori “sehat”, namun belum mencapai predikat “sangat sehat”. Hal ini disebabkan oleh penilaian terhadap komponen Risk Profile dan Earnings yang berada pada peringkat “cukup sehat”. Sementara itu, aspek Good Corporate Governance memperoleh peringkat “sehat”, dan Capital menunjukkan performa terbaik dengan peringkat “sangat sehat”.   KATA KUNCI: Kesehatan Bank, Bank Syariah, Metode RGEC
The Influence of Digital Literacy, Game-Based Methods, and Religiosity Attitude on Zakat Knowledge in Al-Islam and Muhammadiyahan Learning Kurniawan, Rizaludin; Priharta, Andry; Sopa , Sopa
Asian Journal of Social and Humanities Vol. 3 No. 12 (2025): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i12.617

Abstract

This study aims to analyze the influence of zakat digital literacy, game methods and religiosity attitudes on zakat knowledge in Muhammadiyah High School. This research was conducted at SMA Muhammadiyah South Tangerang, Banten. The research method used is a survey method with data analysis techniques through statistical correlation tests, simple linear regression and multiple regression. The research population included 144 students in class X of SMA Muhammadiyah, with a sample of 106 students determined through multistage random sampling techniques. The research instruments include zakat knowledge tests, zakat digital literacy, game methods and religiosity attitudes. The results of the study show that zakat digital literacy, IZI Game game methods, and religiosity attitudes have a direct positive and significant influence on zakat knowledge. Digital literacy of zakat and game methods also have a significant positive effect on religiosity. The indirect influence of digital literacy on zakat knowledge through religiosity attitudes is not significant, while the indirect influence of game methods through religiosity attitudes is significant. These findings confirm that increasing zakat knowledge is more effective through interactive learning that combines digital literacy, game methods, and the development of students' religiosity attitudes.
Co-Authors Abdullah R.S. Achmad Agus Yasin Fadli Adesna Aep Saefullah Agung Dharmawan Buchdadi Ahmad Alamsyah Ahmad, Gofur Akhmad Akromusyuhada Ali, Ahmad Fariz bin Altaf Syauqy Iqbal Saifani Amalia Indah Fitriana Ananto, Tri Anastasya Purnamasari Andriyani Apriyanti, Metha Dwi Arintha Arintha Baenuri Bambang Sutrisno Bambang Sutrisno Buana, Yud Cintia Cahyati Darman Hadi Prayitno Darto Dewi Puji Rahayu Dewi Puji Rahayu Diana Diana Diana Hasan Dwi Oktariani Edi Junaedi Endang Rahmawijaya Eva Herianti Fahmi Hauzan Rafif Fany Yoga Pratama Fathurachman Fathurachman Fathurachman Febrianto, Hendra Galuh Fikry Agustian Fitriana, Amalia Indah Fitriasari Sintarini Gani, Nur Asni Handayani, Dwi Nita Hariyadi Hartono Harun, Siti Hafnidar hasanah hasanah Hasibuan, Irpan Hidayat Hendra Galuh Febrianto Hendra Galuh Febrianto Hera Oktadiana Hera Oktadiana Heru Nurmiaswari Hidayanti Hidayanti Hilwah Farhati Irwan Prayitno Iskandar Balad Jaharuddin Jaharuddin Jaharuddin, Jaharuddin Khorida AR Koesmawan Koesmawan Kurniawan, Rizaludin Liza Nora Luqman Hakim Luqman Hakim Luqman Hakim Maheswari Maryati Maryati Maryati Maryati Masyitoh Masyitoh Medo Maulianza Mega Rosdiana Metha Dwi Apriyanti Metha Dwi Apriyanti Metha Dwi Apriyanti Mikail Kartaloğlu Mitha Andrianti Mitsalina Tantri Mitsalina Tantri Mohamad Lutfi Muhammad Fahmi Muhammad Irfan Tarmizi Muhammad Luthfi Muhammad Nur A. Birton Munawaroh, Azizatul N. Oneng Nurul Bariyah Nora, Liza Nugroho, Rikho Nur Asni Gani Nur Asni Gani Nur Asni Gani Nur Hadiansah Oneng Nurul Bariyah Paisal Aripin Pantjatmono, Teguh Pitra Prasetya Ramadhan, Zulfikar Reyhan Jordy Daniro Rezza Firmansyah Ridwan, Riffatka Rini Fatma Kartika Riyanti Riyanti Riyanti Rony Edward Utama Rony Edward Utama Rony Edward Utama Rustiana, Siti Hamidah Sabaruddin Sabarudin Sabarudin Sari, Permata Septemberizal Siregar, Indra Gunawan Sisca Debyola Widuhung Sisca Debyola Widuhung Sisca Debyola Widuhung Siti Hamidah Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Jamilah Sopa , Sopa Suhendar Sulaeman Sulhendri Sulhendri Syifa Khairani Yasra Tantri, Mitsalina Teguh Pantjatmono Tri Ananto Tri Ananto Tri Ananto Trisnawati, Tuti Uun Uniyawati Wahidah, Nur Rachmah Wulan Primanita Swastiyani Yahaya Niwae Yahya, Putri Aleyda Yatimin Yatimin Yatimin Yatimin Yuyun Ardianti