Article Per Year (5 Year)
p-Index From 2021 - 2026
6.047
P-Index
This Author published in this journals
All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Media Riset Bisnis Ekonomi Sains dan Terapan Jurnal Manajemen Pendidikan Islam Media Riset Bisnis Manajemen Akuntansi Multidisciplinary Research Studies in Social Sciences Media Resonansi Pengabdian Masyarakat
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 Energy Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
PENGARUH KOMITMEN ORGANISASI, PARTISIPASI PENYUSUNAN ANGGARAN, DAN PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI SEBAGAI VARIABEL MEDIASI TERHADAP KINERJA MANAJERIAL PERUSAHAAN(STUDI KASUS PADA PERUSAHAAN LOGISTIK) Mitha Andrianti; Andry Priharta; Sulhendri Sulhendri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/bvf9r897

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komitmen organisasi, partispasi penyusunan anggaran, dan penerapan sistem informasi akuntansi berbasis teknologi sebagai variabel mediasi terhadap kinerja manajerial pada perusahaan logistik di Jakarta. Responden penelitian ini adalah para manajerial di semua level berjumlah 120 orang. Teknik pengumpulan data dilakukan menggunakan kuesioner. Teknik analisis data yang digunakan adalah teknik analisis analisis mediasi dengan dua metode analisis mediasi, yaitu causal step oleh Baron & Kenny (1986) untuk melihat adanya proses mediasi dan melakukan Sobel Test untuk menguji signifikansi mediasi. Hasil penelitian ini menunjukkan bahwa komitmen organisasi, partispasi penyusunan anggaran, penerapan sistem informasi akuntansi berbasis teknologi berpengaruh signifikan terhadap kinerja manajerial. Sementara penerapan sistem informasi akuntansi berbasis teknologi mampu memediasi pengaruh komitmen organisasi terhadap kinerja manajerial sedangkan penerapan sistem informasi akuntansi berbasis teknologi tidak mampu memediasi partisipasi penyusunan anggaran terhadap kinerja manajerial.
Examining Transformational Leadership as a Mediating Variable in Enhancing Employee Performance Diana Hasan; Rini Fatma Kartika; Andry Priharta; Hera Oktadiana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.11547

Abstract

This study examines how transformational leadership, work motivation, and cohesion influence employee performance in Indonesian Islamic banking institutions. Using survey data from 320 employees at seven Islamic banks and analyzed using PLS-SEM, the results indicate that work motivation and transformational leadership do not directly affect employee performance. However, transformational leadership significantly increases cohesion, which in turn has a strong positive influence on performance. Mediation analysis confirms that cohesion fully mediates the relationship between transformational leadership and employee performance. These findings highlight the importance of collective mechanisms in explaining performance in Sharia-compliant organizations and offer practical insights for Islamic banking leaders.
DETERMINAN KEPUTUSAN INVESTASI DENGAN RISIKO BISNIS SEBAGAI VARIABEL INTERVENING Arintha Arintha; Andry Priharta
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 3 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i3.493

Abstract

The health sector is one of the main pillars of Indonesia's economy, as good health forms the foundation of a productive society. Hospitals, as key institutions within the health sector, not only provide healthcare services but also contribute to the economy through job creation and investments. Data from Indonesia’s Central Bureau of Statistics (BPS) recorded that the health sector contributed 4.5% to Indonesia's Gross Domestic Product (GDP) in 2022, highlighting the sector’s strategic role in the national economy. This study aims to examine the effects of profitability, liquidity, capital structure, and dividend policy on hospital investment decisions, while considering business risk as a mediating variable.This research employed a quantitative approach. The sample consisted of 7 hospital companies listed on the Indonesia Stock Exchange from 2020 to 2024, selected using purposive sampling. Data analysis was conducted using panel data regression. The results indicate that profitability, capital structure, and dividend policy have no significant effect on hospital investment decisions. In contrast, liquidity has a significant and positive effect, indicating that cash availability is a key factor in driving investment. Additionally, liquidity positively affects business risk; however, business risk does not significantly influence investment decisions and does not mediate the relationship between profitability, liquidity, capital structure, and dividend policy on investment decisions. These findings suggest that hospital investment decisions are primarily driven by strategic needs such as service enhancement, medical technology development, and regulatory compliance rather than financial factors or business risks. The results imply that hospital management should focus more on liquidity management and strategic investment planning rather than merely prioritizing profitability or capital structure.Keywords: profitability, liquidity, capital structure, dividend policy, business risk,  investment decisions.
THE IMPACT OF RISK-BASED CAPITAL, PREMIUM INCOME, AND ASSET GROWTH ON FINANCIAL PERFORMANCE: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE Fikry Agustian; Andry Priharta
Multidisciplinary Research Studies in Social Sciences Vol 2, No 2 (2026): Multidisciplinary Research Studies in Social Sciences (In Press)
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrscholar.v2i2.936

Abstract

This study examines the effects of Risk-Based Capital (RBC), premium growth, and asset growth on the financial performance of insurance companies, with Good Corporate Governance (GCG) as a moderating variable. Financial performance is proxied by Return on Assets (ROA). The study employs panel data from insurance companies listed on the Indonesia Stock Exchange during the 2020–2024 period and applies Moderated Regression Analysis (MRA) using EViews 12. The empirical results indicate that RBC has a significant negative effect on ROA, suggesting that excessive capital reserves may lead to inefficiencies in capital utilization. Premium growth is also found to have a significant negative impact on financial performance, implying that higher premiums are not necessarily accompanied by improved profitability due to increased claims and operational costs. Asset growth shows no significant effect on ROA, indicating that asset expansion alone does not guarantee better financial performance. Furthermore, GCG positively moderates the relationship between RBC and financial performance, mitigating the negative impact of high RBC levels. However, GCG does not significantly moderate the effects of premium growth and asset growth on ROA. These findings highlight the importance of effective corporate governance in optimizing capital management and improving financial performance in insurance companies.Keywords: Risk-Based Capital; Premium Growth; Asset Growth; Good Corporate Governance; Financial Performance
PENDAMPINGAN STRATEGI TATA KELOLA MANAJEMEN PARIWISATA HALAL BERBASIS GREEN TOURISM PADA PT. RADISHA TRAVEL Diana Hasan; Andry Priharta; Iskandar Zulkarnain; Hera Oktadiana; Muhammad Fahmi
Media Resonansi Pengabdian Masyarakat Vol 2, No 1 (2026): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

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

Abstract

Pariwisata halal telah berkembang sebagai salah satu segmen unggulan industri pariwisata global, khususnya di negara mayoritas muslim seperti Indonesia. Namun, praktik pariwisata halal umumnya masih berfokus pada pemenuhan aspek syariah, sementara integrasi dengan prinsip keberlanjutan lingkungan (green tourism) belum banyak dilakukan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk merumuskan strategi tata kelola manajemen pariwisata halal berbasis green tourism pada PT. Radisha Travel sebagai salah satu pelaku industri perjalanan wisata halal. Metode pelaksanaan menggunakan pendekatan partisipatif melalui edukasi, pelatihan, diskusi interaktif, serta pendampingan penyusunan dokumen strategi. Hasil kegiatan menunjukkan adanya peningkatan kapasitas pengetahuan manajemen dan karyawan terkait pentingnya keberlanjutan dalam pariwisata halal, tersusunnya dokumen strategi tata kelola pariwisata halal berbasis green tourism, serta lahirnya inisiatif awal berupa eco-halal travel package, pengurangan penggunaan plastik sekali pakai, efisiensi energi, dan pelibatan masyarakat lokal dalam rantai nilai wisata. Temuan ini memperlihatkan bahwa integrasi antara pariwisata halal dan green tourism tidak hanya memungkinkan secara konseptual, tetapi juga dapat diimplementasikan dalam praktik bisnis. Dengan demikian, kegiatan ini berkontribusi dalam memperkuat daya saing PT. Radisha Travel sekaligus memperkaya literatur akademik tentang pariwisata halal berkelanjutan di Indonesia.Kata kunci : Pariwisata halal, green tourism, tata kelola manajemen, pengabdian masyarakat, Indonesia Case Based PT. RADISHA TRAVEL
SOSIALISASI DAN IMPLEMENTASI APRESIASI DALAM PERENCANAAN ANGGARAN DAN REALISASI DI RS ISLAM JAKARTA SUKAPURA, JAKARTA UTARA Nur Asni Gani; Jaharuddin Jaharuddin; Teguh Pantjatmono; Andry Priharta; Rony Edward Utama; Tri Ananto
Media Resonansi Pengabdian Masyarakat Vol 1, No 1 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrdimas.v1i1.222

Abstract

This community engagement program aims to support the implementation of the Budget Planning and Realization Application (APRESIASI) at RSIJ Sukapura, North Jakarta, as a strategic step to enhance transparency, efficiency, and accountability in hospital budget management. The program was conducted in two phases, on October 22, 2024, and January 24, 2025, at the Auditorium of the Muhammadiyah Da'wah Building, Muhammadiyah Regional Leadership (PDM) North Jakarta, utilizing lectures by expert speakers followed by interactive discussions with participants. The implementation stages included preparation, socialization, technical assistance, and evaluation and follow-up. The socialization phase aimed to provide a comprehensive understanding of the application's features and benefits, while the technical assistance phase focused on operational aspects such as budget planning, approval processes, and budget realization. The results indicate that a portion of the hospital’s budget data has been successfully inputted into the system, providing an initial overview of digital budget implementation, although further data refinement and user capacity building are still required. The discussions also yielded valuable insights, including the need for budget flexibility to accommodate unplanned activities and the importance of regular evaluations to align with the hospital’s operational needs. Recommendations include enhancing user capacity through continuous training, optimizing application features, and strengthening coordination among hospital units to ensure effective system utilization. This program is expected to facilitate the optimal implementation of the APRESIASI application, supporting more accurate and accountable budget management, and contributing to the advancement of digital financial systems in hospitals.Keywords: Budget management, digitalization, hospital, APRESIASI, community engagement.
Co-Authors Agung Dharmawan Buchdadi Ahmad Alamsyah Ahmad, Gofur Anastasya Purnamasari Apriyanti, Metha Dwi Arintha Arintha Bambang Sutrisno Bambang Sutrisno Buana, Yud Darman Hadi Prayitno Darto Dewi Puji Rahayu Dewi Puji Rahayu Diana Diana Diana Hasan Dwi Oktariani Endang Rahmawijaya Eva Herianti Fathurachman Fikry Agustian Fitriasari Sintarini Gani, Nur Asni Hariyadi Hartono Harun, Siti Hafnidar hasanah hasanah Hasibuan, Irpan Hidayat Hera Oktadiana Hera Oktadiana Heru Nurmiaswari Hidayanti Hidayanti Hilwah Farhati Iskandar Zulkarnain Jaharuddin Jaharuddin Jaharuddin, Jaharuddin Koesmawan Koesmawan Luqman Hakim Maryati Maryati Maryati Maryati Masyitoh Masyitoh Medo Maulianza Mega Rosdiana Mitha Andrianti Mitsalina Tantri Mitsalina Tantri Mohamad Lutfi Muhammad Fahmi Muhammad Irfan Tarmizi Muhammad Nur A. Birton N. Oneng Nurul Bariyah Nugroho, Rikho Nur Asni Gani Nur Asni Gani Nur Asni Gani Nur Hadiansah Pantjatmono, Teguh Reyhan Jordy Daniro Rini Fatma Kartika Riyanti Riyanti Riyanti Rony Edward Utama Rony Edward Utama Rony Edward Utama Sabaruddin Septemberizal Sisca Debyola Widuhung Siti Hamidah Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Jamilah Sulhendri Syifa Khairani Yasra Teguh Pantjatmono Tri Ananto Tri Ananto Uun Uniyawati Yahaya Niwae Yahya, Putri Aleyda Yatimin Yuyun Ardianti