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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Journal of Business and Behavioural Entrepreneurship JWP (Jurnal Wacana Politik) Journal of Economic, Bussines and Accounting (COSTING) 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) International Journal of Economics Development Research (IJEDR) Jurnal Pendidikan dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Akuntansi dan Governance Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Kontigensi: Jurnal Ilmiah Manajemen Business and Entrepreneurial Review Governors Innovative: Journal Of Social Science Research Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Sustainability in Research (IJSR) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Media Riset Bisnis Ekonomi Sains dan Terapan
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 Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering 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.
Pengaruh Return on Aset, Current Ratio, Inflasi, Suku Bunga dan Capital expenditure terhadap Return Saham pada perusahaan sub sektor pertambangan Minyak dan Gas yang terdaftar di Bursa Efek Indonesia periode 2018-2022 Ahmad Alamsyah; Andry Priharta
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.v6i3.6582

Abstract

This research aims to examine and analyze the influence of return on assets, current ratio, inflation, interest rates and capital expenditure on stock returns. This research method was carried out using an associative quantitative approach. The analytical tool used is panel data regression analysis with the help of Eviews version 12 software. The population in this research is all Oil and Gas companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The research results concluded that return on assets and current ratio had a significant effect on stock returns, while inflation, interest rates and capital expenditure had no significant effect on stock returns.
Co-Authors Agung Dharmawan Buchdadi Ahmad Alamsyah Ahmad, Gofur Anastasya Purnamasari Apriyanti, Metha Dwi Bambang Sutrisno Bambang Sutrisno Buana, Yud Darman Hadi Prayitno Darto Darto Darto Dewi Puji Rahayu Dewi Puji Rahayu Diana Diana Dwi Oktariani Endang Rahmawijaya Eva Herianti Fitriasari Sintarini Gani, Nur Asni Hariyadi Hartono Harun, Siti Hafnidar hasanah hasanah Hasibuan, Irpan Hidayat Heru Nurmiaswari Hidayanti Hidayanti Hilwah Farhati Jaharuddin Jaharuddin Jaharuddin, Jaharuddin Koesmawan Koesmawan Luqman Hakim M. Irfan Tarmizi M. Nur A. Birton Maryati Maryati Maryati Maryati Masyitoh Masyitoh Medo Maulianza Mega Rosdiana Mitsalina Tantri Mitsalina Tantri Mohamad Lutfi N. Oneng Nurul Bariyah Nugroho, Rikho Nur Asni Gani Nur Asni Gani Nur Asni Gani Nur Hadiansah Pantjatmono, Teguh Reyhan Jordy Daniro Riyanti Riyanti Riyanti Riyanti Rony Edward Utama Rony Edward Utama Sabaruddin Septemberizal Septemberizal Sisca Debyola Widuhung Siti Hamidah Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Jamilah Sulhendri Tri Ananto Uun Uniyawati Yahya, Putri Aleyda Yatimin Yuyun Ardianti