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All Journal Al-Mustashfa Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) EQIEN - JURNAL EKONOMI DAN BISNIS EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Berdaya Mandiri Jurnal Pasar Modal dan Bisnis International Journal of Business, Economics, and Social Development International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) BIP'S : Jurnal Bisnis Perspektif Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah Indonesian Journal of Multidisciplinary Science Indonesian Journal of Business Analytics (IJBA) Journal of Accounting and Digital Finance Asian Journal of Management Analytics Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Indonesian Journal Economic Review (IJER) Journal of Sustainable Community Service Influence: International Journal of Science Review IIJSE El-Mujtama: Jurnal Pengabdian Masyarakat Danadyaksa: Post Modern Economy Journal Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah DIMASEJATI:Jurnal Pengabdian Kepada Masyarakat
Moh Yudi Mahadianto
Fakultas Ekonomi, Universitas Swadaya Gunung Jati Cirebon, Indonesia
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The Influence of Transformational Leadership and Competence on Motivation and Its Impact on Employee Performance Dini Ayu Nur Azizah; Dea Dwi Pratiwi; Bachrudin Syahroni; Moh Yudi Mahadianto
Journal Research of Social Science, Economics, and Management Vol. 4 No. 9 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i9.809

Abstract

In the era of globalization, optimizing human resources is critical for organizational success, particularly in public services like PDAM Tirta Jati Cirebon Regency, where leadership and competence gaps hinder performance. This study investigates how transformational leadership and competence affect employee performance, with motivation as a mediator, addressing inconsistencies in prior researc. Using a quantitative associative approach, data from 72 employees were analyzed via PLS-SEM. Results reveal that transformational leadership significantly boosts both motivation and performance (T = 6.778, p = 0.000; T = 3.722, p = 0.000), while competence enhances motivation (T = 3.072, p = 0.002) but only indirectly impacts performance through motivation (T = 2.536, p = 0.012). Notably, motivation fully mediates the leadership-performance link, a finding that refines existing model. The study underscores the need for leadership development programs and competency-based training in public sector HR strategies, offering actionable insights to bridge theory-practice gaps in similar contexts.
The Influence of The Work Environment, Company Culture on The Retention Rate of Employees of PT. PG Rajawali II Lingga Afrilla Aulia; Aprillia Wulan Da Fasha; Bachrudin Syahroni; Moh Yudi Mahadianto
Journal Research of Social Science, Economics, and Management Vol. 4 No. 9 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i9.812

Abstract

This research aims to examine the influence of the work environment and company culture on the retention rate of employees at PT. PG Rajawali II Cirebon. Employee retention is one of the important aspects of human resource management because it directly affects the stability of the organization and the company's operations. This researcher uses a quantitative approach using the Menetode Partial Least Square. Collecting data using a questionnaire of 60 employees of PT. PG Rajawali II Cirebon. The results show that the work environment has an influence on employee retention. It indicates that if PT. PG Rajawali II Cirebon has comfortable working conditions, so employees are more loyal to the company. Company culture also has a significant influence on employee retention. These findings show that companies must strengthen their work environment and company culture in order to improve employee retention and reduce employee turnover rates.
Financial Performance Evaluation: The Role of ROA and ROE in Increase Company Value Nurjanah, Siti; Wijaya, Steven Natanael; Komara, Acep; Mahadianto, Moh Yudi
International Journal of Business, Economics, and Social Development Vol 6, No 2 (2025)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i2.916

Abstract

This research aims to evaluate the financial performance of companies that go public in the banking sector by prioritizing the role of profitability variables in determining the value of the company. The indicators used are ROA and ROE which are important indicators used to measure the level of profitability and efficiency of a company in managing its assets and equity. In this study, quantitative data was obtained from the financial statements of several banks listed on the Indonesia Stock Exchange (IDX) in a certain period. To test the relationship between Return on Assets (ROA), Return on Equity (ROE), and company value, multiple regression analysis was used. The results show that ROA has a significant effect on company value, while ROE does not show a significant influence. These findings emphasize the importance of the role of banking management in optimizing ROA to increase the company's value in the eyes of investors.
The Role of ESG, Fundamental Factors, and Market Perception on Financial Performance: Evidence from LQ45 Firms in Indonesia Zahrazova, Bilqis Saffana; Nita, Kiki; Mahadianto, Moh. Yudi; Wahyu Nugroho, Mada Purwanto
International Journal of Business, Economics, and Social Development Vol 6, No 3 (2025)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i3.954

Abstract

This research is conducted with the objective of empirically analyzing how sustainability elements and core corporate characteristics influence the financial performance of issuers listed on the LQ45 index at the Indonesia Stock Exchange between 2019 and 2023. The focus of the investigation lies in exploring the impact of Environmental, Social, and Governance (ESG) scores, capital structure metrics, Earnings per Share (EPS), firm scale, and market-based valuation indicators on profitability, measured through Return on Assets (ROA) and Return on Equity (ROE). Adopting a quantitative research approach, this study applies panel data regression techniques. The sample selection process utilizes purposive sampling, emphasizing the availability of complete annual reports, sustainability disclosures, and ESG ratings obtained from Sustainalytics. From a total of 225 observations, 169 datasets met the stringent criteria for thorough examination. The results highlight that prudent management of capital structure combined with strong market valuation significantly boosts corporate profitability. Conversely, the incorporation of ESG practices does not uniformly translate into immediate financial gains and, in certain cases, may even detract from profitability levels. Additionally, the analysis indicates that firms with larger asset bases may experience a decline in operational efficiency, suggesting that mere expansion in size does not inherently enhance financial outcomes. These findings provide valuable insights into the expanding body of literature addressing environmental, social, and governance (ESG) and corporate financial performance within emerging market environments. Furthermore, they offer practical recommendations for regulators, corporate leaders, and investors aiming to design more integrated, sustainability-oriented financial strategies.
The Influence of Work-Life Balance and Organizational Culture on Employee Performance at PT. Hi-Lex Cirebon Tasyana; Rahma, Indah Athifa; Syahroni, Bachrudin; Moh. Yudi Mahadianto
Indonesian Journal of Business Analytics Vol. 5 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i2.14301

Abstract

This research explores the impact of work-life balance and organizational culture on employee performance at PT. Hi-Lex Cirebon. The study is driven by ongoing challenges in the manufacturing industry, where employees are frequently subjected to intense workloads and extended working hours, which may disrupt the equilibrium between their professional and personal lives. Additionally, a workplace culture that lacks support can diminish motivation and reduce productivity. As such, this research investigates the combined effect of work-life balance and organizational culture on job performance. Utilizing a quantitative method with an explanatory research design, the study applies Structural Equation Modeling (SEM) through Partial Least Squares (PLS) for data analysis. The results indicate that both work-life balance and organizational culture contribute positively and significantly to employee performance. These findings underscore the necessity for organizations to cultivate a work environment that supports both personal and professional well-being while reinforcing strong cultural values to boost employee performance and satisfaction.
Community Service in an Effort to Introduce Indonesian Accounting System to Thai Students Komara, Acep; Mahadianto, Moh. Yudi; Yulianto, Agung; Hadiyati, Siti Nur; Fatimah, Siska Ernawati; Srisuk, Prattana; Astillero, Marlon Rael
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.930

Abstract

Accounting is a science that has its own unique features, where every country applies accounting principles in accordance with standardized international norms. Accounting plays an important role for countries as it can be considered the language of business, revealing the financial performance of enterprises. The diversity in accounting applications across nations inspired our interest in exploring the differences between Indonesian and Thai accounting practices through community service involving lecturers and students from Thai Global Business Administration Technological College Thailand (TGBC Thailand). This international community service initiative included six lecturers from Indonesia, five lecturers from TGBC, and 15 students, at TGBC. The purpose of this international community service was to educate participants about and introduce accounting practices applied in both Indonesia and Thailand. This activity is expected to provide additional insights and applications of new knowledge in the field of accounting.
The Effect of Financial Targets and Audit Committee on Fraudulent Financial Reporting at PT. Pertamina Nurfadilah, Gia; Mahadianto, Moh. Yudi
Danadyaksa: Post Modern Economy Journal Vol. 3 No. 1 (2025): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v3i1.182

Abstract

This study investigates the influence of financial targets and the audit committee's structure on the likelihood of fraudulent financial reporting, using PT Pertamina (Persero), a major Indonesian state-owned enterprise (SOE), as a case study. Drawing on agency theory and public sector governance perspectives, the research employs a descriptive case analysis supported by limited quantitative data from 2019 to 2023. Fraudulent reporting is proxied using the Beneish M-Score, while financial targets are measured via return on assets (ROA), and audit committee performance is proxied by committee size. Despite regression tests suggesting a positive relationship between financial targets and fraud indicators, the reliability of statistical findings is constrained by the minimal data points and static variance in the dependent variable. The audit committee's role was found to be statistically insignificant, which calls into question the current composition and oversight function within SOEs. This study recommends revising fraud detection models for public enterprises and strengthening governance mechanisms, particularly by enhancing the competence, independence, and regulatory supervision of audit committees. Future research should broaden the scope by incorporating multiple SOEs, employing richer governance indicators, and utilizing mixed-methods designs to yield more valid and generalizable insights.
Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements Nurazizah, Dian; Azahra, Fatima; Jannah, Wildaniyahtul; Mahadianto, Moh. Yudi; Fariani, Nelia
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i4.100

Abstract

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.
Tax Regulations On Cryptocurrency Transactions In Indonesia Galant, Narwastu Vivaldi; Himawan, Michelle Zefanya; Fitiriyanti, Putri Ayu Delia; Mahadianto, Moh Yudi
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.113

Abstract

This study explores the evolving landscape of cryptocurrency taxation in Indonesia, focusing on regulatory developments and challenges. Tracing the trajectory from the introduction of Bitcoin in 2009 to the establishment of a formal crypto exchange in 2023, this research emphasizes the government's commitment to regulate and facilitate crypto asset trading. Despite this progress, challenges such as regulatory uncertainties, security concerns, necessitating a profound understanding of cryptocurrency dynamics to navigate the global financial landscape. This research focuses on exploring Indonesia's regulatory response, particularly in taxation, employing a qualitative descriptive methodology that integrates primary data from legal frameworks and secondary data through literature reviews, document analyses, and interviews with cryptocurrency traders and tax officials. This study contributes not only to academic discourse but also provides insights for fostering the growth of the cryptocurrency ecosystem while managing potential tax-related risks.
Analysis of Financial Ratios and ESG on Stock Returns with Firm Value as a Moderating Variable Agustin, Sefhia; Febriyani, Diana; Mahadianto, Moh Yudi
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1034

Abstract

The purpose of this research is to examine the relationship between financial ratios, environmental, social, and governance (ESG) factors, and the stock returns of 2020–2023 IDX ESG Leaders businesses, controlling for company valuation. We use a quantitative descriptive approach with a 26-company purposive sample. Using SPSS, we ran multiple linear regressions on the secondary data. In order to ensure that the findings are still valid, we eliminated one outlier. Stock returns are unaffected by ESG Disclosure, ROA, or DER, but are significantly impacted negatively by Current Ratio (CR). According to the moderation test, the impact of ROA on stock returns can only be mitigated by considering corporate value. Therefore, a high level of profitability backed by a solid firm value may make investors more interested. The research here is time-bound, and it relies on secondary ESG data. It would be wise to include more variables and data in the future. Investors and management may use these results as a benchmark for evaluating stock performance and highlighting the need of increasing business transparency and value.
Co-Authors Acep Komara Acep Komara Agung Yulianto Agung Yulianto Agustin, Sefhia Amelia Ramadhani , Ratu Rossa Ana Putri Fauziah Andika Linggar Hardika Apri Dwi Astuti Aprillia Wulan Da Fasha Arinal Muna Aripin, Rifky Akbar Asep Basuki Astillero, Marlon Rael Astri Harfiandita Astri Wahyu Ningsih Auliya Safitri Azahra, Fatima Azhaar Kamilia Bachrudin Syahroni Bachrudin Syahroni Davind Ervian Rafiandra Dea Dwi Pratiwi Delisnawati Fikriyah Dian Nurazizah Dini Ayu Nur Azizah Enceng Yana Etika Karimatul Fuziani Faisal Putra Arafat Fariani Siregar , Nelia Fariani, Nelia Fatima Azahra Febriyani, Diana Feny Risqi Yanti Fernando Yoga Lesmana Fitiriyanti, Putri Ayu Delia Galant, Narwastu Vivaldi Galih Andrianto Handoyo, Vonny Apriliani Handreana Rheymanda Setiawan Hannah Faulia Havik Martoyo Hidayat, Firman Himawan, Michelle Zefanya Iendy Cinta Maharani Ilham Tri Jaya Kusuma Indah Permatasari Intan Nia Selvia Isma Nadiyah Janah, Nada Nur Jannah, Wildaniyahtul Kamilia , Azhaar Karimatul Fuziani , Etika Ken Sudarti Laura Tia Heriska Lingga Afrilla Aulia Lutfiyanah, Pepi Mada Purwanto W.N Mada Purwanto Wahyu Nugroho Mardi Mardi Mardi Mardi Mardi Mardi Marlon Rael Astillero Maulady, Parah Melia Nur Maulida Michelle Zefanya Himawan Muh. Santoso Muhammad Irvan Muhammad Rafli Subagja Muhammad Santoso Mukhamad Ravi Razabi Al Qaushar Munandar, Irwansyah Narwastu Vivaldi Galant Nelia Fariani Nelia Fariani Siregar Nia Melita Niken Anindita Murti Nita, Kiki Novi Purnama Dewi Nur Aini Meiliza Fadilah Nur Aprianto Nurazizah, Dian Nurfadilah, Gia Nurhidayati Nurhidayati Nurul Alifah Paulus Sugianto Yusuf Pratama, Wahyudi Prattana Srisuk Putri Amalia Putri Ayu Delia Fitiriyanti Rafi Budiman Rahma, Indah Athifa Ramlah Puji Astuti Ramlah Puji Astuti Ranti Pradita Ratu Rossa Amelia Ramadhani Rendi Herdiyanto Riki Radiyansyah Rima Maulina Rini Susiani Rissa Nur Aisy Ro’atinah Ro’atinah Rohayati Rohayati Ryana Noer Kholiazmi Salsabila Rizqy Fatihah Sarah Naflah Nurfadhilah Sarifhatul Aini Yuliyus Putri Siska Ernawati Fatimah Siti Nur Hadiyati Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Suci Nuraeni Supriyanto Illyas Syafdinal Syafdinal Syahara Magfirotul Aulia Syahroni, Bachrudin Tasyana Tika Septiani Utami, Syita Dwi Vickry febrian Wahyu Nugroho, Mada Purwanto Wahyudi Pratama Widodo, Widodo Wijaya, Steven Natanael Wildaniyahtul Jannah Yoga Aditya Yudistira, Elip Zahrazova, Bilqis Saffana