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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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Influencers, Gold Price Perception, and Behavioral Moderators in Retail Stock Investment Interest Metha Dwi Apriyanti; Hendra Galuh Febrianto; Amalia Indah Fitriana; Andry Priharta; Mikail Kartaloğlu
Journal of Management and Entrepreneurship Research Vol. 7 No. 2 (2026)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jmer.2026.6.07.2-105

Abstract

Objective: This study investigates how stock market influencers and gold price perception shape retail investors’ investment interest, with digital engagement and risk tolerance as moderators. Research Design & Methods: A survey of 300 Indonesian retail investors was conducted using purposive sampling. Data were analyzed through SEM-PLS, including validity and reliability tests. Findings: Influencers significantly increase investment interest, whereas perceptions of the gold price reduce it. Digital engagement strengthens both the positive effect of influencers and the negative effect of gold perception. Risk tolerance weakens influencer effects but mitigates the adverse impact of gold perception. The influencer interest path shows the strongest coefficient. The model explains 63% of the variance in investment interest and has strong predictive relevance. Implications & Recommendations: Practitioners should leverage digital strategies and influencer collaborations while addressing concerns about the gold price through financial education. Policymakers may design risk-based literacy programs to balance enthusiasm for digital technologies with safe investment behavior. Contribution & Value Added: This study integrates dual moderating roles of digital engagement and risk tolerance, offering a novel framework to understand retail investor behavior in emerging markets amid digitalization and social media influence.
Investment Risk Management Strategies in the Sharia Capital Market: Perspectives of Retail and Institutional Investors Sisca Debyola Widuhung; Yatimin; Metha Dwi Apriyanti; Luqman Hakim; Andry Priharta
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7569

Abstract

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DETERMINANTS OF PREMATURE SIGN-OFF WITH ETHICAL BEHAVIOR MODERATOR Cintia Cahyati; Andry Priharta
Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i1.7844

Abstract

Research Purpose. This research examines the effects of auditor experience, time pressure, and materiality on early Premature sign-off, with auditor ethical behavior as a moderating variable. Research Methods. This study employed a quantitative associative approach, collecting primary data from external auditors at a South Jakarta Public Accounting Firm (KAP) using purposive sampling and analyzing them using SEM-PLS. Research Results and Findings. The study findings showed that experience had no effect, time pressure had a negative and significant effect, and materiality had a positive and significant effect on early premature sign-off, while ethical behavior could not significantly moderate the effect of the independent variables. Research Implication and Contributions. By testing the Theory of Planned Behavior in the context of premature termination of audit procedures, more specifically, by looking at the function of auditor ethical behavior as a moderating variable, this study adds to the body of knowledge on behavioral auditing. These results confirm that ethics still plays a significant role in preserving audit quality, even though they show that ethical behavior does not operate as a moderator. To reduce early premature sign-off and enhance overall audit quality, the study's practical implications for public accounting firms include strengthening the management of audit time budgets and offering training on materiality determination and professional decision-making.
PENGARUH PROFITABILITAS, LIALIBILITAS, LEVERAGE TERHADAP HARGA SAHAM YANG DIMEDIASI OLEH NILAI PERUSAHAAN Rezza Firmansyah; Andry Priharta
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/p9dbg653

Abstract

Perusahaan sektor Food and Beverage (F&B) merupakan salah satu industri yang mengalami pertumbuhan pesat di Indonesia, namun juga menghadapi berbagai tantangan, terutama terkait dinamika biaya produksi, fluktuasi permintaan konsumen, dan tekanan kompetitif antarperusahaan. Kinerja keuangan menjadi salah satu aspek utama yang memengaruhi persepsi pasar terhadap nilai dan harga saham perusahaan. Penelitian ini bertujuan untuk menganalisis, (1) Pengaruh Profitabilitas terhadap Harga Saham, (2) Pengaruh Likuiditas terhadap Harga Saham, (3) Pengaruh Leverage terhadap Harga Saham, (4) Pengaruh Profitabilitas terhadap Nilai Perusahaan, (5) Pengaruh Likuiditas terhadap Nilai Perusahaan, (6) Pengaruh Leverage terhadap Nilai Perusahaan, dan (7) Pengaruh Nilai Perusahaan terhadap Harga Saham. Metode penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan sub sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Populasi penelitian mencakup seluruh perusahaan F&B yang terdaftar di BEI, dengan teknik pengambilan sampel menggunakan total sampling, sehingga diperoleh 9 (sembilan) perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan perangkat lunak EViews versi 12 melalui uji regresi panel dan pengujian mediasi menggunakan pendekatan R² (koefisien determinasi). Hasil penelitian menunjukkan bahwa, (1) Profitabilitas berpengaruh positif tidak signinfikan terhadap Harga Saham, (2) Likuiditas berpengaruh posititf signifikan terhadap Harga Saham, (3) Leverage berpengaruh positif tidak signifikan terhadap Harga Saham, (4) Profitabilitas yang dimediasi Nilai Perusahaan berpengaruh positif tidak signifikan terhadap Harga Saham, (5) Likuiditas yang dimediasi Nilai Perusahaan berpengaruh positif tidak signifikan terhadap Harga Saham, (6) Leverage yang dimediasi Nilai Perusahaan berpengaruh positif tidak signifikan terhadap Harga Saham, (7) Nilai Perusahan berpengaruh positif tidak signfikan terhadap Harga Saham.  
MODEL PENGEMBANGAN SEKOLAH BERBASIS DANA FILANTROPI PENDIDIKAN DENGAN STUDI LITERATUR SEKOLAH JUARA RUMAH ZAKAT Maheswari; Paisal Aripin; Baenuri; Oneng Nurul Bariyah; Andry Priharta
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 Nomor 02, Juni 2026 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.14964

Abstract

This paper discusses the development model of Sekolah Juara Rumah Zakat based on educational philanthropy funds in the perspective of Islamic Education Economics. Educational philanthropy through zakat, infaq, sadaqah, waqf, and donations plays an important role in supporting access to quality education for underprivileged communities in Indonesia. The purpose of this study is to analyze the concept of educational philanthropy, the school development model implemented by Rumah Zakat through Sekolah Juara, and its effectiveness in improving educational quality and student character. This study uses a qualitative approach with a literature review method by collecting data from books, journals, articles, and official documents. The results show that Sekolah Juara applies a holistic education model integrating academic learning, Islamic character education, leadership, and social development. Supported by philanthropy-based funding, Sekolah Juara provides free and quality education for students from low-income families. The program has positive impacts on students’ academic achievement, discipline, social awareness, and family welfare. In conclusion, the Sekolah Juara model demonstrates that educational philanthropy can become an effective solution for improving educational access, social empowerment, and character building in society.
The Effect Of Size And Capital Adequacy Ratio (CAR) On Return On Assets (ROA) With Maqasid Shariah Index (MSI) As A Moderating Variable In Islamic Commercial Banks In Indonesia 2020-2024 Achmad Agus Yasin Fadli; Andry Priharta
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10239

Abstract

This study examines the influence of firm size and capital adequacy on the profitability of Islamic commercial banks in Indonesia, with the Maqasid Shariah Index (MSI) serving as a moderating variable. Using panel data from leading Islamic banks over a recent multi-year period, the analysis applies the Common Effect Model and moderated regression to assess both direct and interaction effects. The findings reveal that firm size has no significant impact on profitability, while capital adequacy positively contributes to financial performance. The moderating analysis further shows that MSI does not alter the relationship between firm size and profitability; however, it significantly weakens the positive effect of capital adequacy on profitability, reflecting a shift in strategic priorities toward broader Sharia-based objectives. Overall, the study highlights the differing roles of financial and Sharia-compliance factors in shaping the performance of Islamic banks and provides insights for managers and policymakers in balancing profitability with Maqasid-driven responsibilities.
The Effect Of Collaborative Learning Management And Academic Engagement On Statistics Learning Outcomes With Learning Motivation As A Mediating Variable (Case Study Of Diploma-3 Office Administration Students At Pamulang University) Edi Junaedi; Liza Nora; Andry Priharta
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10356

Abstract

This study aims to analyze the influence of collaborative learning management and academic engagement on the Statistics learning outcomes of students in the Diploma-3 Office Administration Study Program at Pamulang University, with learning motivation as a mediating variable. The study used a quantitative approach with an explanatory research approach. The sample size was 150 students, selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using path analysis. The results indicate that collaborative learning management and academic engagement have a positive and significant effect on student learning motivation and learning outcomes. Furthermore, learning motivation significantly influences learning outcomes and acts as a mediating variable in the relationship between collaborative learning management and academic engagement and learning outcomes. These findings emphasize the importance of collaborative learning management and increased academic engagement in improving Statistics learning outcomes.
Implications of Operating Cash Flow and Market Valuation on Food and Beverage Industry Stock Returns Metha Dwi Apriyanti; Yatimin Yatimin; Sisca Debyola Widuhung; Andry Priharta; Hendra Galuh Febrianto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10367

Abstract

Background: The volatility of the capital market during the 2019–2023 period, encompassing the global pandemic and subsequent economic recovery, has underscored the need for a precise assessment of fundamental drivers in the defensive food and beverage sector. Objective: This study aims to empirically examine the influence of Operating Cash Flow (OCF), Capital Structure, Price Earnings Ratio (PER), and Net Profit Margin (NPM) on stock returns. Methodology: Employing a quantitative approach, the research utilizes panel data regression analysis on a purposive sample of food and beverage companies listed on the Indonesia Stock Exchange. Results: The findings demonstrate that while Operating Cash Flow fails to exert a significant partial effect, Capital Structure, PER, and NPM significantly determine stock returns. Furthermore, the simultaneous analysis confirms that these variables collectively possess substantial predictive power regarding market performance. Discussion/Novelty: This research makes a novel contribution by demonstrating that, during periods of economic transition, market valuation and profitability metrics remain more salient to investors than liquidity-based indicators. Conclusion/Contribution: These results offer critical strategic insights for investors in optimizing portfolio selection and for corporate management in formulating financial policies to maximize shareholder wealth.
Tax Avoidance As Variables Moderation, Influence Profitability, Leverage, Size Of Business, And Growth Sales To Financial Distress Khorida AR; Andry Priharta; Luqman Hakim; Indra Gunawan Siregar; Fany Yoga Pratama
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10507

Abstract

The purpose of this empirical study, which involved 199 manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2022, is to determine how profitability, leverage, company size, and sales growth influence financial distress. Tax avoidance is used as a moderating variable. A total of 154 companies were purposively sampled. Panel data regression and moderation regression analyses were used in the research process. This study used Eviews 13. The results show that financial distress is influenced by profitability, leverage, and sales growth. On the other hand, financial distress is not influenced by company size or tax avoidance. In addition, tax avoidance does not reduce the impact of profitability, leverage, company size, and sales growth on financial distress.
Beyond the Ledger: How Online Culinary MSMEs Around Campuses Weave Social and Environmental Care into Their Business Aep Saefullah; Liza Nora; Andry Priharta
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i2.479

Abstract

This study investigates how digital-based culinary micro, small, and medium enterprises (MSMEs) located around university campuses incorporate sustainability accounting practices into their daily operations and financial management. The research adopts a mixed-method approach with a sequential explanatory design, combining quantitative survey data from 120 MSME owners and consumers with qualitative insights from in-depth interviews. The findings reveal that digital integration—particularly through online platforms and digital payment systems—has significantly enhanced operational efficiency and market reach. However, the adoption of sustainability accounting remains limited. Quantitative results indicate that fewer than 40% of MSMEs apply structured cost management practices, and less than 30% engage in environmentally oriented initiatives. Qualitative findings further highlight key constraints, including limited financial literacy, restricted access to green financing, and low awareness of environmental responsibility. Despite these challenges, MSMEs demonstrate emerging informal practices that reflect social and environmental concern, particularly through community engagement and waste reduction efforts. These hybrid practices suggest the presence of latent sustainability potential that has not yet been formalized into systematic accounting frameworks. This study contributes to the literature by extending the discourse on sustainability accounting to the context of digital culinary MSMEs in campus-based ecosystems. Practically, the findings provide policy-relevant insights for strengthening sustainability-oriented capacity building, developing accessible green financing schemes, and fostering collaboration among MSMEs, universities, and local governments to support inclusive and sustainable business transformation.
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