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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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Textual Analysis of Annual Reports and Company Performance in a Market Perspective Ana Putri Fauziah; Moh Yudi Mahadianto; Mada Purwanto W.N
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.7965

Abstract

This research looks at the connection between a company's financial success and the tone it uses in its annual reports, specifically how an optimistic tone in the MD&A affects the market reaction. Included in the sample are 25 non-financial firms that were listed on IDX30 between 2020-2024. Natural Language Processing (NLP) text mining methods and panel data regression with an event study methodology were used to perform the investigation. The findings provide credence to signalling theory and market efficiency by demonstrating that an optimistic tone significantly impacts Cumulative Abnormal Return (CAR). Companies that have done well financially (high ROE) also have a tendency to sound more hopeful, which is consistent with agency theory. These results prove that annual report narratives are more than just filler; they are powerful instruments of strategic communication that shape how the market perceives a company. Credible and informative narrative disclosures are needed in financial reports, according to this research, which adds to the literature on developing markets.
Analysis of the Influence of Accounting Implementation and Financial Literacy on Financial Management in MSMEs in Cirebon City Davind Ervian Rafiandra; Syahara Magfirotul Aulia; Yudi Mahadianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8393

Abstract

This study aims to analyze the influence of accounting implementation and financial literacy on financial management among Micro, Small, and Medium Enterprises (MSMEs) in Cirebon City. MSMEs are key contributors to the Indonesian economy, yet many still struggle with financial management due to poor accounting practices and low levels of financial literacy. This quantitative research involved 113 MSME actors as respondents, selected using Slovin's formula. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that both accounting implementation and financial literacy have a significant and positive influence on MSMEs’ financial management, either partially or simultaneously. Among these, financial literacy has the most dominant impact, indicating that MSME actors with higher financial knowledge are more capable of managing budgets, controlling cash flow, and making sound financial decisions. The model explains 43.1% of the variance in financial management, confirming the relevance of these two variables. These results highlight the importance of improving financial education and encouraging systematic accounting practices to enhance the sustainability and competitiveness of MSMEs.
Scarcity And Free Shipping Effects on Impulse Buying of Skintific Skincare Consumers in Cirebon Isma Nadiyah; Muhammad Santoso; Moh Yudi Mahadianto
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 3 (2026): May 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i3.3543

Abstract

Purpose: The focal point of this scholarly inquiry is to empirically investigate the specific impact of scarcity marketing tactics and free shipping incentives on the impulse purchasing patterns of consumers. The study is contextually situated within the Shopee e-commerce ecosystem, specifically targeting the demographic of Skintific skincare product consumers located in the Cirebon region. Design/methodology/approach: From a methodological perspective, the research adopts a quantitative associative design to delineate the causal relationships between the proposed variables. Data acquisition was executed through the distribution of structured questionnaires to a purposive sample of 158 respondents who had previously engaged with Skintific products on Shopee and were exposed to the relevant promotional stimuli. The subsequent data processing and hypothesis testing were conducted utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM), facilitated by the SmartPLS 4.1.1.6 computational software. Findings: Statistical analysis reveals that scarcity functions as a robust determinant of impulse buying behavior, confirmed by a path coefficient of 0.370, a t-statistic of 4.624 (>1.96), and a significance level of 0.000 (<0.05). In a parallel manner, free shipping promotions exert a positive and statistically significant influence on impulsive purchasing decisions, evidenced by a path coefficient of 0.167, a t-statistic of 2.369 (>1.96), and a p-value of 0.018 (<0.05). Collectively, the integration of scarcity and free shipping predictors elucidates 18.9% of the total variance in impulse buying behavior, as reflected by an R-Square value of 0.189. Research limitations/implications: The scope of this study is delimited to Skintific consumers within the Cirebon region and relies exclusively on two independent predictors. To augment the comprehensiveness and generalizability of future inquiry, it is recommended that subsequent research expand the conceptual framework to include additional variables, such as positive emotions, Fear of Missing Out (FoMO), and social media influence. Practical implications: From a practical perspective, these findings offer critical insights for e-commerce platforms and business practitioners in the formulation of digital marketing strategies. The study particularly underscores the strategic value of optimizing scarcity techniques, advocating for their deployment in an ethical and transparent manner to effectively stimulate consumer engagement. Paper type: Research paper
EFFECT OF THE APPLICATION OF ARTIFICIAL INTELLIGENCE (AI) AND AUDITOR COMPETENCIES ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRMS IN WEST JAVA Iendy Cinta Maharani; Moh Yudi Mahadianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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

Abstract

This study aims to analyze the influence of the implementation of Artificial Intelligence (AI) and auditor competencies on audit quality at Public Accounting Firms (PAFs) in West Java. This study employs a quantitative approach using primary data collected via a questionnaire measured on a 1–5 Likert scale. The population of this study consists of auditors working at Public Accounting Firms in West Java. The sample was determined using non-probability purposive sampling, resulting in 128 auditor respondents. Data analysis was conducted using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results indicate that the implementation of Artificial Intelligence (AI) has a positive and significant effect on audit quality. Furthermore, auditor competence also has a positive and significant influence on audit quality. These findings suggest that the integration of AI technology, supported by adequate auditor competence, can improve audit quality at Public Accounting Firms
PENGARUH NET PROFIT MARGIN, DEBT TO EQUITY RATIO DAN EARNING PER SHARE TERHADAP RETURN SAHAM Moh Yudi Mahadianto; Siti Nur Hadiyati; Astri Harfiandita
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 5 No. 2 (2020)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v5i2.7404

Abstract

AbstractThe study aims to examine the effect of Net Profit Margin, Debt to Equity Ratio and Earning Per Share on stock returns in consumer goods industry sector companies listed in Indonesia Stock Exchange (IDX) period 2014-2018. The type of research used is basic research using quantitative methods. The population in this study consumer goods industry sector companies amounted to 51 companies listed in Indonesia Stock Exchange (IDX). The sampling selection used purposive sampling technique, the sample are 115 samples. Statistical methods this study used to descriptive statistical analysis, the classic assumption in the from of normality test, multicolinearity test, heteroscedaticity test and autocorrelation test, multiple regression analysis, coefficient of determination test (R2) and hypothesis testing conducted with t (partial). The result of this study indicate that EPS has an effect on stock returns, while NPM and DER do not effect stock returns on the consumption sector companies listed in Indonesia Stock Exchange (IDX) period 2014-2018
The Impact of Carbon Emission Disclosure and Tax Incentives on Firm Value: Evidence from Energy Sector Companies Listed on the Indonesia Stock Exchange (2022-2024) Ilham Tri Jaya Kusuma; Moh Yudi Mahadianto; Asep Basuki
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 8 No. 1 (2026): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v8i1.330

Abstract

This study examines the effect of carbon emission disclosure and tax incentives on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Amid increasing global pressure for sustainable business practices and climate change mitigation, companies are encouraged to enhance environmental transparency and optimize fiscal policies to improve their market performance. This research adopts a quantitative approach with an explanatory design. The sample consists of 39 energy sector companies, resulting in 117 observations selected through purposive sampling. Secondary data were obtained from annual reports, sustainability reports, and financial statements. Carbon emission disclosure was measured using the Carbon Emission Disclosure Checklist, tax incentives were proxied by tax benefits relative to total assets, and firm value was measured using Tobin’s Q. The data were analyzed using multiple linear regression. The results indicate that carbon emission disclosure has a positive and significant effect on firm value, tax incentives also have a positive and significant effect on firm value, and both variables simultaneously influence firm value. These findings suggest that environmental transparency and effective utilization of tax incentives are positively perceived by investors as signals of corporate commitment to sustainability and financial efficiency. This study contributes to the literature on sustainability accounting, taxation, and corporate finance, and provides practical insights for companies, investors, and policymakers in promoting sustainable business practices to enhance firm value.
Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements Dian Nurazizah; Fatima Azahra; Wildaniyahtul Jannah; Moh. Yudi Mahadianto; Nelia Fariani
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 3 No. 4 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
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 Narwastu Vivaldi Galant; Michelle Zefanya Himawan; Putri Ayu Delia Fitiriyanti; Moh Yudi Mahadianto
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 3 No. 6 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
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.
The Influence of Work Life Balance and Job Satisfaction on Employee Retention PT Complete Selular Nur Aini Meiliza Fadilah; Bachrudin Syahroni; Moh. Yudi Mahadianto
BIP's JURNAL BISNIS PERSPEKTIF Vol. 18 No. 2 (2026): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v18i2.944

Abstract

This study aims to analyze the effect of work-life balance and job satisfaction on employee retention at PT Complete Selular, in response to the increasing concern of employee turnover and the need to identify key factors influencing employees’ intention to remain in the organization. This research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with data collected from 110 employees who meet the predetermined criteria. The results reveal that both work-life balance and job satisfaction have a significant effect on employee retention, with a high explanatory power indicated by an R-square value of 0.891, suggesting that 89.1% of the variance in employee retention is explained by the model. Specifically, work-life balance has a positive and significant effect (β = 0.313; p < 0.05), indicating that employees who are able to balance their professional and personal lives tend to have a higher intention to stay. Meanwhile, job satisfaction demonstrates a stronger and highly significant influence (β = 0.643; p < 0.001), making it the dominant factor affecting retention. These findings suggest that while work-life balance contributes to improving employees’ psychological well-being, job satisfaction plays a more critical role in determining retention decisions. Therefore, organizations are encouraged to adopt an integrated strategy by enhancing job satisfaction through supportive work environments, fair compensation, and effective management practices, while simultaneously maintaining work-life balance initiatives. This study contributes to the literature by providing empirical evidence from the Indonesian telecommunication distribution sector and offers practical implications for improving employee retention in similar organizational contexts.
Optimalisasi Peran Mahasiswa KKN dalam Gerakan Literasi Masyarakat Desa Rawaurip Kabupaten Cirebon Moh. Yudi Mahadianto; Riki Radiyansyah; Ranti Pradita; Sarifhatul Aini Yuliyus Putri; Vickry Febrian; Nia Melita; Salsabila Rizqy Fatihah; Putri Amalia; Auliya Safitri; Sarah Naflah Nurfadhilah; Galih Andrianto; Muhammad Rafli Subagja; Mukhamad Ravi Razabi Al Qaushar; Fernando Yoga Lesmana; Rohayati Rohayati
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 6 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i6.9997

Abstract

The low literacy culture in rural areas, such as Rawaurip Village, Cirebon, is a real challenge. This research aims to optimize the role of students participating in the Community Service Program (KKN) at Swadaya Gunung Jati University in improving community literacy. Using a participatory approach, this program was developed in collaboration with village officials, the Cahaya Nusantara Community Learning Center (TBM), and the local community. Key activities include child literacy mentoring, TBM strengthening, digital literacy outreach, and literacy appreciation. Data collected through observations, questionnaires, and interviews showed positive results. There was a significant increase in children’s reading interest, visits to the TBM, and community participation in literacy programs. This research concludes that optimizing the role of KKN students can make a real contribution to strengthening village community literacy.
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