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The Influence of Organizational Culture and Emotional Intelligence on Employee Performance at the Satpol PP of Cirebon Regency Suci Nuraeni; Feny Risqi Yanti; Bachrudin Syahroni; Moh Yudi Mahadianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7214

Abstract

The purpose of this study was to analyze the role of organizational culture and emotional intelligence on employee performance at the Civil Service Police Unit of Cirebon Regency. Quantitative research with a survey approach and regression analysis. The method used in this study was a survey with a quantitative approach. Data were obtained from 159 employees of the Cirebon Regency Civil Service Police Unit through randomly selected questionnaires. With hypothesis testing using multiple linear regression analysis. The results showed that the influence of organizational culture has a positive and significantly greater influence on employee performance compared to emotional intelligence. Explain your limitations here. Organizations, especially Civil Service Police Units, need to improve and pay attention to organizational culture and employee emotional intelligence to improve performance. Training and development programs that focus on both aspects can be implemented. The information provided in this study is about the influence of organizational culture and emotional intelligence on employee performance in the public sector, especially Civil Service Police Units. It is hoped that this study can be a reference for further research with different variables and contexts.
Financial Performance Measurement of Manufacturing Companies in Indonesia and Malaysia Moh. Yudi Mahadianto; Nur Aprianto; Rafi Budiman
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.v8i3.7599

Abstract

This research aims to examine and compare the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia from 2021 to 2023, using the Economic Value Added (EVA) and Financial Value Added (FVA) methodologies. This study adopts a descriptive approach, with samples selected through purposive sampling comprising 22 companies from the IDX and 19 companies from Bursa Malaysia within the specified period. The findings of this study serve as a reference for companies and investors in evaluating financial performance through the EVA and FVA approaches. Additionally, the results contribute both theoretically and practically to a deeper understanding of value-added-based performance measurement in the two countries. The study also offers recommendations for enhancing financial management practices and guides potential investors in the manufacturing sector on both exchanges.
Optimizing Value-Added Tax Revenue Through Synergy of Self-Assessment System, Restitution, and Number of Taxable Entrepreneurs Melia Nur Maulida; Nurul Alifah; Moh Yudi Mahadianto; Asep Basuki
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.v8i3.7858

Abstract

This study investigates the effect of the self-assessment system, VAT restitution, and the number of taxable entrepreneurs (PKP) on Value Added Tax (VAT) revenue at the Cirebon One Primary Tax Service Office. Using a quantitative approach and 49 secondary data samples obtained from December 2020 to December 2024, the research applies multiple linear regression analysis to assess the relationships among these variables. The findings suggest that the self-assessment system contributes significantly to increasing VAT revenue. Allowing taxpayers to independently calculate, pay, and report their taxes appears to improve compliance and enhance state revenue collection. In contrast, VAT restitution shows a significant negative effect on revenue, indicating that larger refunds are associated with reduced funds entering the state treasury. Meanwhile, the number of registered taxable entrepreneurs does not significantly impact VAT revenue. This result may reflect ongoing challenges such as low compliance among businesses, reliance on tax consultants to minimize obligations, and limited understanding of tax responsibilities. The study highlights the importance of supporting effective self-assessment mechanisms and evaluating refund policies to balance fairness and fiscal sustainability.
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.
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

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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.
Transparency, Algorithmic Fairness, and Employee Performance in AI-Based HR: The Moderating Role of Trust in Management Irvan, Muhammad; Syahroni, Bachrudin; Mahadianto, Moh. Yudi
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.729

Abstract

This study examines how perceived transparency and algorithmic fairness in AI-based human resource (HR) practices relate to employee performance, and whether trust in management moderates these relationships. Data were collected through a quantitative cross-sectional survey of 152 employees from Indonesian service organizations using AI-enabled tools in HR decision processes, and analyzed using partial least squares structural equation modeling (PLS-SEM) with bootstrapping. The results show that perceived algorithmic fairness and trust in management have positive and significant relationships with employee performance, whereas perceived transparency does not have a significant direct effect. Trust in management also strengthens the positive relationship between perceived algorithmic fairness and employee performance, but does not significantly moderate the relationship between perceived transparency and employee performance. These findings suggest that organizations seeking performance benefits from AI-based HR should prioritize fairness governance and trust-building managerial practices, while designing transparency as meaningful, employee-relevant explanations rather than merely technical disclosure.
The Influence of Work-Life Balance and Organizational Support on Organizational Citizenship Behavior: Moderated by Burnout Arafat, Faisal Putra; Syahroni, Bachrudin; Mahadianto, Moh. Yudi
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.732

Abstract

This study examines the effects of work-life balance (WLB) and perceived organizational support (POS) on organizational citizenship behavior (OCB), with burnout as a moderating variable. Using a quantitative cross-sectional design, data were collected through a questionnaire survey of 150 service-sector employees in Jakarta, Bekasi, and Tangerang and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that WLB and POS have significant positive effects on OCB, whereas burnout has a significant negative effect. Burnout also significantly weakens the positive effects of WLB and POS on OCB, indicating that employees are less likely to engage in extra-role behavior when they experience higher levels of exhaustion. The model demonstrates strong explanatory power (R² = 0.842). These findings suggest that organizations should strengthen work-life balance practices, enhance organizational support, and implement structured burnout prevention strategies to sustain employees’ extra-role behavior.
Asset allocation and strategic role of Danantara Indonesia sovereign wealth fund Yanti, Rosmi; Mahadianto, Moh Yudi; Shafana, Nurul Fikri Rahmah
Jurnal Ikatan Sarjana Ekonomi Indonesia Vol 15 No 1 (2026): April 2026
Publisher : Jurnal Ekonomi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52813/jei.v15i1.778

Abstract

This article takes a look at what makes a sovereign wealth fund successful, with a focus on where the recently established Daya Anagata Nusantara in Indonesia fits into the bigger picture of international and ASEAN investment frameworks. This study employs a quantitative methodology, examining a statistical sample of 25 observations extracted from the annual reports of five prominent sovereign wealth funds: Norway's GPFG, the Abu Dhabi Investment Authority, Singapore's GIC, China Investment Corporation, and Malaysia's Khazanah Nasional, from 2020 to 2024. Danantara is studied using a SWOT framework, descriptive statistics, correlation analysis, and principal component analysis. However real estate and renewable energy may demonstrate restricted or maybe negative short-term effects, The data indicate that market value and stock allocations are the primary factors influencing the long-term success of sovereign wealth funds. A comparative analysis reveals significant differences in transparency and governance, with Norway's GPFG serving as a benchmark worldwide. The implications indicate that Danantara ought to focus on equitable growth, create strong governance frameworks, and strategically align itself as a digitally-focused sovereign wealth fund to improve investment diplomacy within ASEAN.
Co-Authors Abu Bakar, Hatinah Acep Komara Agung Yulianto Agustin, Sefhia Al Qaushar, Mukhamad Ravi Razabi Amelia Ramadhani , Ratu Rossa Ana Putri Fauziah Andika Linggar Hardika Andrianto, Galih Apri Dwi Astuti Aprillia Wulan Da Fasha Arafat, Faisal Putra Arinal Muna Aripin, Rifky Akbar Asep Basuki Asep Basuki Astillero, Marlon Rael Astri Harfiandita Astri Wahyu Ningsih Aulia, Lingga Afrilla Azahra, Fatima Azhaar Kamilia Azizah, Dini Ayu Nur Bachrudin Syahroni Davind Ervian Rafiandra Dea Dwi Pratiwi Dedi Muhammad Siddiq Dini Ayu Nur Azizah Edy Hartono Enceng Yana Etika Karimatul Fuziani Fariani Siregar , Nelia Fariani, Nelia Fasha, Aprillia Wulan Da Fatihah, Salsabila Rizqy Febrian, Vickry Febriyani, Diana Feny Risqi Yanti Fitiriyanti, Putri Ayu Delia Galant, Narwastu Vivaldi Handoyo, Vonny Apriliani Hannah Faulia Havik Martoyo Hidayat, Firman Himawan, Michelle Zefanya Indah Permatasari Intan Nia Selvia Janah, Nada Nur Jannah, Wildaniyahtul Kamilia , Azhaar Karimatul Fuziani , Etika Ken Sudarti Lesmana, Fernando Yoga Lingga Afrilla Aulia Lutfiyanah, Pepi Mada Purwanto W.N Mada Purwanto Wahyu Nugroho Mamat, Mazlina Mardi Mardi Mardi Mardi Mardi Mardi Maulady, Parah Melia Nur Maulida Melita, Nia Muhammad Irvan Muhammad Rufi Munandar, Irwansyah Mustofa Ahmad Yunus Nelia Fariani Siregar Niken Anindita Murti Nita, Kiki Novi Purnama Dewi Nur Aprianto Nurazizah, Dian Nurfadhilah, Sarah Naflah Nurfadilah, Gia Nurhidayati Nurhidayati Nurul Alifah Paulus Sugianto Yusuf Pradita, Ranti Pratama, Wahyudi Pratiwi, Dea Dwi Putri Amalia Putri, Sarifhatul Aini Yuliyus Radiyansyah, Riki Rafi Budiman Rahma, Indah Athifa Ramlah Puji Astuti Ramlah Puji Astuti Ratu Rossa Amelia Ramadhani Rima Maulina Rini Susiani Rissa Nur Aisy Ro’atinah Ro’atinah rohayati rohayati Ryana Noer Kholiazmi Safitri, Auliya Shafana, Nurul Fikri Rahmah Siska Ernawati Fatimah Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Subagja, Muhammad Rafli Suci Nuraeni Supriyanto Illyas Syafdinal Syafdinal Syahara Magfirotul Aulia Syahroni, Bachrudin Tasyana Tika Septiani Utami, Syita Dwi Wahyu Nugroho, Mada Purwanto Wahyudi Pratama Widodo, Widodo Wijaya, Steven Natanael Yanti, Rosmi Yudistira, Elip Zahrazova, Bilqis Saffana