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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Online Insan Akuntan Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Abdimas Mandalika EJHEAA Journal of Social Comunity Services Intelektualitas Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi IJEFSD Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation Journal of Higher Education and Academic Advancement Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Academia Open International Journal of Economic Integration and Regional Competitiveness
Eny Maryanti
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Profitability's Critical Role in Shaping Capital Structure Dynamic: Peran Penting Profitabilitas dalam Membentuk Dinamika Struktur Modal Rizky Nur Wahyuningsih; Eny Maryanti
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8110

Abstract

This study examines the impact of asset structure, liquidity, and sales growth on capital structure, with profitability as a moderating variable. Using data from Consumption Sector Manufacturing Companies listed on the IDX between 2018 and 2020, the research employs Partial Least Square (PLS) analysis on a sample of 16 qualified companies selected through Purposive Sampling. Results indicate that asset structure significantly influences capital structure, while liquidity and sales growth have no direct effect. Profitability moderates the relationship between liquidity and capital structure but does not moderate the impact of sales growth. This research contributes to understanding capital structure decisions in the Indonesian manufacturing sector, offering insights for financial managers and policymakers. Highlights: Asset structure drives capital decisions, leveraging debt for expansion. Profitability moderates liquidity's impact on capital structure. Insights aid financial managers in understanding manufacturing sector dynamics. Keywords: Capital structure, Asset structure, Liquidity, Profitability, Manufacturing sector
Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research Sigit Hermawan; Eny Maryanti; Prasetyo Utomo
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p01

Abstract

The substantial potential of zakat, infaq, and sadaqah (ZIS) funds in Indonesia necessitates the involvement of high-performing institutions dedicated to managing these resources, referred to here as amil zakat or ZIS institutions, to ensure their effective utilization. This study seeks to develop a strategic framework for advancing ZIS institutions by leveraging Comprehensive Intellectual Capital Management (CICM) and social entrepreneurship. Data for the study were gathered through in-depth interviews, focus group discussions, documentation, and observation. Findings indicate that ZIS institutions can be strengthened by integrating three key forms of capital: human, structural, and relational. Among these, human capital emerged as the primary driver of institutional development within the Indonesian context. The level of CICM implementation, however, requires alignment with the available resources of each ZIS institution to optimize its impact. Furthermore, social entrepreneurship not only contributes to the development of ZIS institutions but also aligns with the resource-based theory by enhancing institutional adaptability and sustainability. Keywords: comprehensive intellectual capital management, strategic management accounting, social entrepreneurship
Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research Sigit Hermawan; Eny Maryanti; Prasetyo Utomo
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p01

Abstract

The substantial potential of zakat, infaq, and sadaqah (ZIS) funds in Indonesia necessitates the involvement of high-performing institutions dedicated to managing these resources, referred to here as amil zakat or ZIS institutions, to ensure their effective utilization. This study seeks to develop a strategic framework for advancing ZIS institutions by leveraging Comprehensive Intellectual Capital Management (CICM) and social entrepreneurship. Data for the study were gathered through in-depth interviews, focus group discussions, documentation, and observation. Findings indicate that ZIS institutions can be strengthened by integrating three key forms of capital: human, structural, and relational. Among these, human capital emerged as the primary driver of institutional development within the Indonesian context. The level of CICM implementation, however, requires alignment with the available resources of each ZIS institution to optimize its impact. Furthermore, social entrepreneurship not only contributes to the development of ZIS institutions but also aligns with the resource-based theory by enhancing institutional adaptability and sustainability. Keywords: comprehensive intellectual capital management, strategic management accounting, social entrepreneurship
Liquidity Solvency Market Value and Firm Size on Stock Prices: Likuiditas, Solvabilitas, Nilai Pasar, dan Ukuran Perusahaan terhadap Harga Saham Ellanda Martha Adelia; Eny Maryanti
Indonesian Journal of Innovation Studies Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i1.2169

Abstract

General Background: Stock price movements in the capital market are closely associated with corporate financial performance and investor perceptions reflected in financial ratios and company characteristics. Specific Background: Pharmaceutical companies listed on the Indonesia Stock Exchange require strong financial performance indicators to maintain investor confidence and support stock valuation. This study examines profitability, liquidity, solvency, market value, and firm size in relation to stock prices during the 2017–2021 period. Knowledge Gap: Previous studies concerning financial ratios and stock prices have reported inconsistent findings, particularly regarding profitability, liquidity, solvency, market value, and firm size in pharmaceutical companies. Aims: This study aims to determine the relationship between profitability, liquidity, solvency, market value, and firm size with stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange. Results: The findings show that profitability does not have a significant relationship with stock prices, while liquidity, solvency, market value, and firm size are associated with stock prices. The regression analysis also indicates that the research model explains a substantial proportion of stock price variation. Novelty: This study integrates profitability, liquidity, solvency, market value, and firm size within a single quantitative model focusing specifically on Indonesian pharmaceutical companies during the 2017–2021 period. Implications: The findings provide relevant insights for investors, corporate management, and capital market stakeholders in evaluating financial indicators related to stock price movements in the pharmaceutical sector.Highlights: Profitability showed no significant association with share valuation. Current ratio, debt ratio, and PER were linked to market movements. Corporate scale was statistically related to equity trading performance. Keywords: Stock Prices; Pharmaceutical Companies; Liquidity; Solvency; Market Value
Carbon Emission Disclosure, Green Intellectual Capital Terhadap Kinerja Eny Maryanti; Sarwenda Biduri; Herlinda Maya Kumala Sari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2484

Abstract

This study investigates the impact of CED and Green Intellectual Capital (GIC) on financial performance and firm value, which are crucial metrics for assessing a company's sustainability and market reputation. Despite the growing emphasis on environmental responsibility, the adoption of CED and GIC remains inconsistent, particularly in emerging markets like Indonesia. Previous research has shown mixed results on the relationship between these factors and financial outcomes. This study aims to clarify the effects of CED and GIC on financial performance and firm value. The findings reveal that CED positively impacts both financial performance and firm value, while GIC significantly influences firm value but not financial performance. This study uniquely integrates CED and GIC in the context of Indonesian firms. The results underscore the importance of environmental disclosures and intellectual capital in enhancing firm value, offering strategic insights for policymakers and practitioners.
Firm Size as a Moderator in the Relationship Between Leverage, Cash Flow, Profitability, and Cash Holding: Evidence from Indonesia’s Food and Beverage Sector Eny Maryanti; Ainun Mala Nabila; Sigit Hermawan; Ruci Arizanda Rahayu
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2864

Abstract

Cash holding plays a crucial role in maintaining corporate liquidity and financial flexibility, especially in capital-intensive industries such as food and beverage manufacturing. This study examines whether firm size moderates the relationship between leverage, cash flow, and profitability on cash holding in companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022. The research employed a purposive sampling method, yielding 18 companies (57 firm-year observations). Data were analyzed using Ordinary Least Squares (OLS) and Moderated Regression Analysis (MRA) with SPSS 26. The results show that leverage (t = 3.217; p < 0.01) and cash flow (t = 2.948; p < 0.01) have a significant positive effect on cash holding, while profitability (t = 0.842; p > 0.05) has no significant impact. The R² value of 0.623 indicates that the independent variables explain 62.3% of the variation in cash holding. Furthermore, firm size significantly moderates the effects of leverage and cash flow, but does not moderate the relationship between profitability and cash holding. These findings highlight that larger firms tend to manage cash more effectively when facing leverage pressure or high cash flow, strengthening the understanding of liquidity management behavior in Indonesia’s manufacturing sector.
Evaluating Earnings Management Through Kantian Deontological Ethics: A Moral Perspective on Financial Reporting Integrity Eny Maryanti
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5576

Abstract

This study examines earnings management practices from the perspective of Immanuel Kant’s moral philosophy. While earnings management has been widely studied in the accounting literature, most research focuses on economic incentives and financial consequences rather than ethical evaluations. This study addresses this gap by applying Kantian deontological ethics to evaluate the moral legitimacy of earnings management practices. The study employs a qualitative approach using a systematic literature review of Immanuel Kant’s philosophical works and relevant literature on accounting ethics and earnings management. Relevant literature was identified through academic databases, including Scopus, Google Scholar, and ScienceDirect, using keywords related to earnings management, business ethics, and Kantian philosophy. The findings indicate that earnings management often exists in ethically ambiguous areas due to managerial incentives, pressure to achieve performance targets, and flexibility in accounting standards. From a Kantian perspective, earnings management practices that intentionally manipulate financial information violate moral duty and the principle of treating individuals as ends rather than mere means. Such practices fail to satisfy the categorical imperative because they cannot be universally applied without undermining the credibility of financial reporting systems. This study contributes to the accounting ethics literature by integrating Kant’s deontological moral theory as a normative framework for evaluating earnings management practices. The findings highlight the importance of ethical awareness in financial reporting and encourage companies and regulators to develop financial reporting policies grounded not only in technical compliance but also in moral responsibility
The Impact of ESG Disclosure, Competitive Advantage, and Cash Holding on Financial Performance and Firm Valuation Eny Maryanti; Ayu Faizatul Machmuda
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 3 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i3.5766

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) Disclosure, Competitive Advantage, and Cash Holding on Financial Performance and Firm Value. Quantitative methods were used with secondary data from 50 companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The analysis was conducted using multiple linear regression. The results show that Cash Holding have a significant positive effect on Financial Performance and Firm Value. ESG Disclosure has no significant effect on Financial Performance or Firm Value, indicating that ESG practices are not yet a primary consideration for investors. Competitive advantage has a significant positive effect on financial performance, but not on firm value, indicating that competitive advantage has a greater impact on a company's internal operational efficiency than on market perceptions of firm value. This finding confirms that sustainability initiatives have not yet had a direct financial impact, while a strong competitive position has a significant impact on firm performance. This study provides important insights for managers and investors in decision making.
Intellectual Capital, Islamic Corporate Social Responsibility, Enterprise Risk Management, and Financial Performance of Halal Industry Companies Sigit Hermawan; Dina Ananda Nur Amalia; Sintha Wahyu Arista; Duwi Rahayu; Eny Maryanti
Prosiding University Research Colloquium Proceeding of The 20th University Research Colloquium 2025: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

This study aims to determine the effect of Intellectual Capital, Islamic Corporate Social Responsibility, and Enterprise Risk Management on the Financial Performance of Halal Industry Companies Listed on the IDX. The population in this study is industrial sector companies. The sampling technique used in this study is purposive sampling. The analysis technique used in this study uses Statistical Product and Service Solutions (SPSS). Based on the results of the study, it can be concluded that Intellectual Capital, Islamic Corporate Social Responsibility, and Enterprise Risk Management have a partial effect on Financial Performance.
Sustainability Reporting, Governance, Firm Size, and Firm Value Eny Maryanti; Sucik Nurul Aini; Sarwenda Biduri
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2174

Abstract

General Background: The food and beverage manufacturing sector supports Indonesia’s economy, while firm value remains critical because it reflects investor confidence and corporate sustainability. Specific Background: During 2021–2024, variations in price-to-book value and profitability indicated unstable market valuation despite attention to sustainability and governance practices. Knowledge Gap: Previous studies report inconsistent findings on the effects of sustainability reporting, managerial ownership as a proxy for good corporate governance, and firm size on firm value. These relationships have often been examined separately, leaving limited evidence on profitability’s differing moderating roles in Indonesian food and beverage companies. Objective: This study examines the direct effects of sustainability reporting, managerial ownership, and firm size on firm value and evaluates profitability as a moderator. Methods: Secondary data from 13 companies listed on the Indonesia Stock Exchange during 2021–2024 produced 52 firm-year observations selected through purposive sampling. The variables were measured using a sustainability disclosure index, managerial ownership ratio, natural logarithm of total assets, return on assets, and price-to-book value. Fixed-effects panel regression and Moderated Regression Analysis were performed using EViews 10. Results: Sustainability reporting and managerial ownership have insignificant effects on firm value, whereas firm size has a negative and significant effect. Profitability positively strengthens the sustainability reporting–firm value relationship, negatively weakens the managerial ownership–firm value relationship, and does not moderate the firm size–firm value relationship. Novelty: The findings reveal profitability’s contrasting moderating role. Implications: Companies should support sustainability disclosure with strong financial performance, while investors should assess profitability, governance, asset efficiency, and market valuation.
Co-Authors ABDUL MUIZ MUZAQI Afridah, Naylatul Ainun Mala Nabila Aisha Hanif Aisyah Firdaus, Nisrina Alfi Atus Zumro Alifin, Khoerun Alsaf Pebrianggara Anggie Nur Cahyani Aprilia, Ayu Dwi Ayu Faizatul Machmuda Bambang Tjahjadi Bayu Hari Prasojo Bidur, Sarwenda Chosah, Zalzabela Aagata Widya Cicik Suciati Dessy Rima Sekar Sari Devi Prameswari Dewi Ratiwi Meiliza Dewi, Ade Annisa Dina Ananda Nur Amalia Duwi Rahayu Dwi Afifatul Riszqiya Dwi Larasati K H Elisa Widya M Elisya, Reza Marcelina Ellanda Martha Adelia Endah Permatasari Essa Ries Ahmed Fadilla Rahmawati Fadlillah, Fanny Fatma Agustin Ningrum Fauziah, Luluk Putri Fibrianti Khoirunnisa’ Firnata, Tifani Angga Fityan Izza Noor A Heri Widodo Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Hikmah Etikasari Ika Putri Mujirahayu Jannah , Etikakhul K., Herlinda Maya Kibtiyah, Mariatul Kumala Sari , Herlinda Maya Laila Rahayu Lestari Lestari , Veny Abidatul Luluk Putri Fauziah Magfiroh, Nailil Maya Novitasari Milasari, Anis Muzaqi, Abdul Muiz Nafi&#039;atuz Zulfah Naylatul Afridah Ni'mah, Siti Awalin Nikmah Nurhidayah Nindy Ellyn Ningrum, Aprilia Widya Novitasari, Vivy Nugroho, Hendy Nurwahyu Nur Fadhila, Shafira Nurani, Etika Vira Nurasik Nurasik Nurasik nuriya, Sinta Nuriza, Vivin Parmananda, Reza Syarifuddin Permatasari, Endah Prasetyo Utomo Priyantoko, Mochammad Annas Dwi Putra, Icksa Abdi Putri, Vera Ardana Qorry Tsaniatuzaima Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahma, Zamruda Rahmadini, Elvara Rizky Reni Dwi Jayanti Risha Tri Amanda Rizky Eka Febriansah Rizky Nur Wahyuningsih Rizqollatifah, Sakinah Alfi Rosi Adisciya Saffitri Ruci Arizanda Rahayu Ruci Arizanda Rahayu Saniyah Kholidiyah Santi Rahma Dewi Santi Rahma Dewi Sartika Sartika Sarwenda Bidur Sarwenda Biduri Sarwenda Biduro Satriaji, Muhammad Bhakti Dede Sigit Hermawan Sintha Wahyu Arista Siti Faiqotul Himmah Soeprijanto, Noerwachid Suci Kusuma Wardani Sucik Nurul Aini Sukma Aji Veronika Maharani Lim Wahyu Ningsih Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella