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All Journal Ekonomi Bisnis Journal of Business & Banking Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Sains Manajemen:Jurnal Manajemen UNSERA International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Manajemen Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Ilomata International Journal of Management EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JURNAL ILMU ADMINISTRASI PUBLIK DAN BISNIS Ilomata International Journal of Social Science Jurnal Akuntansi dan Keuangan Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Inspirasi Binsis dan Manajemen JAMER Journal of Public Health and Pharmacy International Journal of Business and Quality Research Greenation International Journal of Economics and Accounting JAMBIS : Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi Publik Jurnal Pengabdian Masyarakat Indonesia
MOHAMMAD SOFYAN
Universitas Merdeka Madiun
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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The Predictive Role of Word of Mouth, Customer Experience, and Cafe Atmosphere on Revisit Intention at Holly Coffee Shop, Madiun Ferdinand Alana Dewantoko; Mohammad Sofyan; Novy Rachma Herawati
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): April-June, International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.4641

Abstract

The coffee shop industry has remained a rapidly growing sector due to its profound social and economic influence on consumer lifestyles and urban business development. While several studies have addressed basic functional products as the main driver of consumer loyalty, studies simultaneously addressing experiential and environmental human factors seem sketchy. Therefore, this study examines the predictive role of word of mouth, customer experience, and cafe atmosphere on revisit intention among consumers at Holly Coffee Shop in Madiun, Indonesia. A causal associative survey design was adopted while accidental sampling technique was used to select the study population. A validated questionnaire was used to collect data from 100 participants and analyzed using multiple linear regression to test hypotheses which were accepted at p less than 0.001 level of significance. The result demonstrated that the predictive model significantly explained the variation in revisit intention among study participants, Adjusted R Square = 0.873, F (3, 96) = 228.800, p less than 0.001. Furthermore, cafe atmosphere (Beta = 0.631, p less than 0.001), customer experience (Beta = 0.228, p less than 0.001), and word of mouth (Beta = 0.170, p less than 0.001) significantly predicted consumer revisit intention. The study concludes that cafe atmosphere, customer experience, and word of mouth significantly contribute to shaping revisit intentions among study participants. The study recommends cafe management and marketing stakeholders should take proactive measures to optimize cafe aesthetics, service delivery, and organic positive reviews to systematically enhance customer retention.
Enhancing Hospital Service Quality Through Strategic and Operational Excellence Focused on Patient Satisfaction: The Case of Indonesia Renaldus Iwan Sumarta; Iman Sudirman; Jaja Suteja; Horas Djulius; Mohammad Sofyan
Journal of Public Health and Pharmacy Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Teknologi Informasi dan Jurnal Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jphp.v5i2.7000

Abstract

Introduction: Hospitals, functioning both as public service institutions and business entities, must prioritize patient satisfaction to ensure the sustainability of their services. This study explores the relationships among operational strategy, operational competence, quality culture, and service quality, as well as their combined impact on patient satisfaction in Indonesian hospitals. Methods: This study employed a quantitative approach using a survey method. Data were collected from 300 respondents, comprising medical and non-medical staff, across four hospitals in Jambi Province. Structural Equation Modeling (SEM) was utilized for data analysis, enabling an in-depth examination of both direct and indirect relationships among the variables. Results: The findings revealed that operational strategy and operational competence significantly influenced quality culture and service quality. Additionally, quality culture and service quality collectively impacted patient satisfaction, highlighting the critical roles of these factors in enhancing hospital performance. Notably, service quality had the strongest direct effect on patient satisfaction, while quality culture contributed to sustaining these improvements over time. Conclusions: These findings underscore the essential role of strategic alignment and operational excellence in achieving higher levels of patient satisfaction. The study provides valuable insights for hospital management and policymakers in developing countries, advocating for the integration of strategic planning and competency development to enhance healthcare delivery systems and improve patient outcomes.
PENGARUH PENERAPAN AKUNTANSI MANAJEMEN DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PADA LEMBAGA KEUANGAN KELURAHAN DI KOTA MADIUN Siti Suharni; Mohammad Sofyan; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.165

Abstract

This study aims to analyze the influence of management accounting practices and accounting information systems on cost control effectiveness. A quantitative approach was employed using partial least squares-structural equation modeling (PLS-SEM). Management accounting practices were measured through four key indicators, while the accounting information systems was assessed using five system quality dimension. Cost sontrol effectiveness was evaluated through five indicators representing operational cost sontrol performance. The findings reveal that management accounting practices have a positive and significant effect on cost control effectiveness, although the magnitude of the effect is relatively small. In contrast, the accounting information system demonstrate a very strong and significant influence on cost sontrol effectiveness, with the higest path coefficient and a substantial effect size. The adjusted R2 value of 0.808 and Q2 value of 0.569 indicate that the model prosesses strong explanatory and predictive power. There results highlight that, in the digital era, cost control effectiveness is largely determined by the quality of accounting information systems that provide accurate, timely, integrated, and user-friendly information, while management accounting practices function as a complementary mechanism that enhances the utilization such information. This study suggest that organizations should prioritize the development of modern and integrated accounting information to strngthen cost control effectiveness.
RESILIENSI BANK UMUM DI TENGAH KETIDAKPASTIAN EKONOMI GLOBAL Nurimansyah Setivia Bakti; Mohammad Sofyan; Handaru Agnyana; Umul Wahrul Anwar
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19166

Abstract

Global economic uncertainty caused by financial crises, geopolitical shifts, and market fluctuations has a significant impact on the stability of the banking system. This study aims to analyze the resilience of commercial banks in Indonesia in responding to these external pressures by examining factors that influence financial performance and credit risk. The research employs a quantitative descriptive analysis with a population consisting of 105 commercial banks operating in Indonesia. The findings indicate that risk management plays a crucial role in identifying, measuring, and managing risks associated with global economic uncertainty. Banks must maintain a strong commitment to credit quality, including credit portfolio monitoring, risk assessment, and the management of non-performing loans (NPLs). Credit portfolio diversification is essential for reducing exposure to specific credit risks and enhancing income stability. Ensuring adequate liquidity is also vital to cope with potential liquidity pressures arising from uncertain conditions. Moreover, increasing investment in technology and innovation is necessary to improve operational efficiency, enhance customer experience, and develop new products that meet changing market demands. Compliance with evolving regulations related to global economic uncertainty is important to ensure adherence to applicable legal requirements. Transparent communication with stakeholders including customers, investors, and regulators is needed to build trust and strengthen relationships. The significant growth in third-party funds (DPK) indicates that banks can effectively attract public deposits, which can be utilized to support economic activities through lending. Therefore, strong DPK growth serves as a positive indicator of the intermediation function of conventional commercial banks and contributes substantially to overall economic growth.
Market Structure, Conduct, and Performance of Indonesian Banking Industry Mohammad Sofyan; Mintarti Indartini; Amikul Pricilia Maswati Dewi
Journal of Business & Banking Vol 15 No 2 (2025): November (2025) - April (2026)
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414//jbb.v15i02.5591

Abstract

This study examines the interrelationship between market structure, bank conduct, and financial performance in Indonesia’s commercial banking industry using the Structure–Conduct–Performance (SCP) framework. The analysis focuses on the four largest banks—BCA, BRI, Mandiri, and BNI—over the period 2015–2024, representing a highly concentrated oligopolistic market. Using a balanced panel dataset and fixed-effects regression, this study investigates whether structural dominance, proxied by bank size, influences lending behavior and profitability. The results show that bank size has a positive and significant effect on credit distribution, indicating that larger asset bases enhance intermediation capacity. Credit distribution, in turn, significantly improves profitability as measured by Return on Assets (ROA). However, the direct effect of size on ROA is negative and significant, suggesting the presence of diseconomies of scale. These findings imply that while market structure determines conduct, financial performance is driven more by managerial efficiency and effective credit allocation than by structural dominance alone. The study concludes that the SCP paradigm operates sequentially but not symmetrically in Indonesia’s concentrated banking market. Policy implications emphasize the importance of operational efficiency and credit quality management alongside structural oversight
This study aims to analyze the effect of Debt to Equity Ratio (DER), Earnings Per Share (EPS), Debt to EBITDA, and EBITDA to Interest Expense (EBITDAIntExp) on Return on Equity (ROE) in manufacturing companies listed on the Indonesia Stock Exchange for th Valentina Laura Febyan; Mohammad Sofyan; Muhammad Imron
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.20126

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Earnings Per Share (EPS), Debt to EBITDA, and EBITDA to Interest Expense (EBITDAIntExp) on Return on Equity (ROE) in manufacturing companies listed on the Indonesia Stock Exchange for the 2024Q1–2025Q3 period. The background of this study is based on the importance of the manufacturing sector as one of the main pillars of the national economy and the existence of quite wide variations in profitability performance between companies in challenging economic conditions. This study uses a quantitative approach with panel data from 27 companies over six quarters, resulting in 162 observations. The analysis was conducted through panel data regression with the best model being the Fixed Effect Model. The results show that DER has a positive and significant effect on ROE, indicating that optimal use of debt can still drive increased returns on equity. EPS also has a positive and significant effect, indicating that the greater the profit available for each share, the stronger the company's ability to create value for shareholders. Conversely, Debt to EBITDA has a negative and significant effect on ROE, indicating that a high debt burden relative to the ability to generate operating income can depress profitability. EBITDAIntExp, on the other hand, has no significant effect on ROE. Simultaneously, all independent variables significantly influence ROE
LITERASI KEUANGAN, EDUKASI, DAN LINGKUNGAN SOSIAL SEBAGAI DETERMINAN MINAT INVESTASI MASYARAKAT DI PASAR MODAL DENGAN MODERASI PEKERJAAN MOHAMMAD SOFYAN; ANDRI MUHARIZAL PUTRA; MUNAWAR ASIKIN; ABDUL GOFUR; DANNY INDRIANTO
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4777

Abstract

This study aims to identify and analyze the influence of Financial Literacy, Investment Education, Social Environment, and Employment on Investment Interest using the Structural Equation Modeling (SEM) approach. The validity and reliability of the constructs were assessed through indicators such as Cronbach’s Alpha, Composite Reliability, and Average Variance Extracted (AVE), while discriminant validity was tested using the Fornell-Larcker Criterion and the Heterotrait-Monotrait Ratio (HTMT). The results indicate that Social Environment is the most dominant factor influencing investment interest, followed by Investment Education and Financial Literacy, each showing statistically significant effects. Conversely, the Employment variable and its interactions with other constructs did not exhibit significant influence. The model demonstrates strong predictive power, with an R-square value of 0.787, indicating that nearly 79% of the variance in investment interest can be explained by the constructs within the model. These findings highlight the importance of social and educational approaches in shaping investment behavior and offer practical implications for developing more effective financial literacy and investment education strategies.
Credit, Liquidity, and Pandemic Shock Effects on Indonesian Banking Profitability from 2010-2025 Rousilita Suhendah; Indah Purnama Sari Mardjuni; Mochamad Ramza Rapier Gussa; Lindrawati Lindrawati; Mohammad Sofyan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p1-20.2026

Abstract

Purpose: This study examines the determinants of banking profitability in Indonesia by analyzing the effects of credit distribution, capital adequacy, liquidity, monetary policy rates, and the COVID-19 shock using a dynamic time series framework.Research Methodology: Monthly data from January 2010 to June 2025 were analyzed using the Auto-Regressive Distributed Lag (ARDL) and Error Correction Model (ECM) approaches. HAC/Newey-West robust standard errors were employed to improve estimation reliability.Results: The findings confirm a long-run relationship between the variables. Credit distribution exhibits dynamic effects on profitability, while liquidity significantly affects profitability in both the short and long runs. The COVID-19 variable negatively affects banking profitability, whereas capital adequacy and monetary policy rates are statistically insignificant. The ECM results indicate a gradual adjustment toward long-run equilibrium.Conclusions: Banking profitability in Indonesia is primarily influenced by liquidity conditions, credit adjustment mechanisms, and external shocks rather than capital adequacy or monetary policy rates.Limitations: This study uses aggregate banking industry data and has limited explanatory variables.Contributions: This study contributes to the banking literature by providing dynamic evidence using high-frequency monthly data and an ARDL-ECM framework incorporating structural pandemic shocks.
Determinants of Indonesian Bank Profitability Across Pandemic and Non-Pandemic Periods Nuuridha Matiin; Fatchur Rochman; Mohammad Sofyan; Mochamad Ramza Rapier Gussa; Indah Purnama Sari Mardjuni
Jurnal Manajemen Vol. 30 No. 2 (2026): June-September 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v30i2.4114

Abstract

Bank profitability is influenced by bank-specific conditions, macroeconomic changes, and economic disruptions. This study examines the short-run dynamic effects of credit distribution, operating expenses to operating income, capital adequacy, inflation, and the COVID-19 pandemic on return on assets in the Indonesian banking industry. Aggregate monthly commercial banking data were obtained from official publications of the Indonesian Financial Services Authority and Bank Indonesia. All available observations were included through total sampling. Stationarity was examined using the Augmented Dickey–Fuller test, followed by a stationary dynamic autoregressive distributed lag model with automatic lag selection based on the Akaike information criterion. Profitability exhibited persistence. Changes in credit distribution negatively affected profitability, while operating inefficiency produced a delayed negative effect. Changes in capital adequacy and inflation were insignificant. The pandemic dummy was negative but insignificant. Mixed stability evidence was identified, indicating that credit quality and operating efficiency were the principal short-run profitability considerations.
Market Structure, Conduct, and Performance of Indonesian Banking Industry Mohammad Sofyan; Mintarti Indartini; Amikul Pricilia Maswati Dewi
Journal of Business & Banking Vol 15 No 2 (2025): Volume 15 Nomor 2
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414//jbb.v15i02.5591

Abstract

This study examines the interrelationship between market structure, bank conduct, and financial performance in Indonesia’s commercial banking industry using the Structure–Conduct–Performance (SCP) framework. The analysis focuses on the four largest banks—BCA, BRI, Mandiri, and BNI—over the period 2015–2024, representing a highly concentrated oligopolistic market. Using a balanced panel dataset and fixed-effects regression, this study investigates whether structural dominance, proxied by bank size, influences lending behavior and profitability. The results show that bank size has a positive and significant effect on credit distribution, indicating that larger asset bases enhance intermediation capacity. Credit distribution, in turn, significantly improves profitability as measured by Return on Assets (ROA). However, the direct effect of size on ROA is negative and significant, suggesting the presence of diseconomies of scale. These findings imply that while market structure determines conduct, financial performance is driven more by managerial efficiency and effective credit allocation than by structural dominance alone. The study concludes that the SCP paradigm operates sequentially but not symmetrically in Indonesia’s concentrated banking market. Policy implications emphasize the importance of operational efficiency and credit quality management alongside structural oversight
Co-Authors ABDUL GOFUR Ade Suryana Aji Prasetyo Alian Natision Amikul Pricilia Maswati Dewi Andayani, Endro ANDRI MUHARIZAL PUTRA Anita Maulina Annisa Putri Auliya Annisa Safitri Anwar Atmojo Bambang Ngaji Utomo Bambang Suharyanto Broto, Andri Hasmoro Kusumo Charly Marlinda Cundo Harimurti DANNY INDRIANTO Dedeh Maryani Dody R Setiawan Elang Rizka Syah Putra Ermin Widjaja Erni Prasetiyani Fahruddin Salim Fantini, Endah Fatchur Rochman Fatimatu Zahroh Faya Anggun Mustikaningtyas Ferdinand Alana Dewantoko Fifin Arifianti Ghita Yasaningthias Handaru Agnyana Hardita Rahma Safitri Hartini Salamah Horas Djulius Iin Andrayanti Iin Andrayanti Ikhbaluddin Iman Sudirman Indah Purnama Sari Mardjuni Indah Purnama Sari Mardjuni Irma Rahayua Iyas Nur Hakim Jaja Suteja Lindrawati Lindrawati Mintarti Indartini Mochamad Ramza Rapier Gussa Mochamad Ramza Rapier Gussa Muhammad Imron Munawar Asikin Nelfi Afri Yanty Novianita Rulandari novy rachma herawati Nur Fitri Rahmawati Nur Fitri Rahmawati Nurimansyah Setivia Bakti Nuuridha Matiin Pandoyo Pandoyo Pandoyo Pandoyo Rafi Naufaliadi Ramadhon Tricahyo Nugroho Rangga Dalu Aji Toana Renaldus Iwan Sumarta Rousilita Suhendah Safitri Amelia Sandra Puspa Dewi Satriadi Siska Adelia Siti Suharni Siti Zulaika Soleh Soleh Tasya Kusumaningtyas Teguh Santoso Tung Tran Minh Umul Wahrul Anwar Valentina Laura Febyan Vania Fitri Latifah Vicky Oktavia Waode Utari Nur Aisyah Yaumil Putri Erlambang Yunita Sari Zahirah Khairunnisa