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All Journal AKUNTABILITAS Jurnal Ilmiah Econosains Jurnal Pendidikan Ekonomi & Bisnis Journal of Business and Behavioural Entrepreneurship Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Qalam: Jurnal Ilmu Kependidikan JISIP: Jurnal Ilmu Sosial dan Pendidikan IJoASER (International Journal on Advanced Science, Education, and Religion) EDUKATIF : JURNAL ILMU PENDIDIKAN JIA (Jurnal Ilmiah Akuntansi) JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Sosial dan Teknologi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal Research of Social Science, Economics, and Management Reflection: Education and Pedagogical Insights Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia (JPPI) Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi IJEMA
Achmad Fauzi
Universitas Negeri Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Pengaruh Penerapan Green Accounting, Kinerja Lingkungan, Dan Good Corporate Governance Terhadap Profitabilitas Sifa Ramadhina Noer; Achmad Fauzi; Ellis Annisa
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, kinerja lingkungan, dan good corporate governance terhadap profitabilitas pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2023–2024. Penelitian ini dilatarbelakangi oleh fluktuasi profitabilitas perusahaan sektor energi yang dipengaruhi oleh tuntutan penerapan praktik bisnis berkelanjutan, peningkatan kinerja lingkungan, serta penerapan tata kelola perusahaan yang baik. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan publikasi Program Penilaian Peringkat Kinerja Perusahaan (PROPER). Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh perusahaan yang memenuhi kriteria penelitian selama periode observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews 13 melalui tahapan uji pemilihan model, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa green accounting berpengaruh negatif terhadap profitabilitas, yang mengindikasikan bahwa peningkatan biaya lingkungan pada periode berjalan masih menekan laba perusahaan. Kinerja lingkungan tidak berpengaruh signifikan terhadap profitabilitas karena peringkat PROPER belum sepenuhnya mampu meningkatkan kinerja keuangan perusahaan. Sementara itu, good corporate governance berpengaruh positif terhadap profitabilitas, yang menunjukkan bahwa penerapan tata kelola perusahaan yang baik mampu meningkatkan efektivitas pengawasan serta efisiensi pengelolaan perusahaan. Penelitian ini memberikan implikasi bahwa perusahaan sektor energi perlu mengoptimalkan implementasi praktik keberlanjutan dan tata kelola perusahaan agar manfaat ekonomi dari investasi lingkungan dapat diperoleh secara berkelanjutan
ANALYSIS OF FACTORS AFFECTING OF RETURN ON ASSETS OF BANKING COMPANIES BEFORE AND DURING COVID-19 PANDEMIC Mirza Punagi; Mardi; Achmad Fauzi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.068 KB) | DOI: 10.55047/marginal.v2i1.357

Abstract

This study seeks to discover the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Debt to Equity Ratio (DER) on ROA of IDX-listed banks before and during the covid-19 pandemic. The data collection method used is the documentation method. The population in this study are commercial banks listed on the Indonesia Stock Exchange in 2019 - 2020 with a total of 43 banks. The sample used is 37 Banks using the purposive sampling technique. The data analysis technique used is multiple linear regression analysis, basic assumption test, classical assumption test, and hypothesis testing. The results of this study indicate that CAR does not have a significant positive effect on ROA, NPL has a significant negative effect on ROA, and DER does not have an effect on ROA. There is no difference in CAR, NPL, DER to ROA before and during the covid-19 pandemic. Given the special situation that has an influence on the financial sector in the world, there are no differences in financial performance variables in Indonesia before and during the pandemic. This is due to risk mitigation and Risk Management in banking in Indonesia is good enough so that it does not have a significant impact.
THE EFFECT OF FINANCIAL STABILITY, NATURE OF INDUSTRY AND TOTAL ACCRUAL ON FRAUDULENT FINANCIAL STATEMENTS Farhan Habib Aprian; Achmad Fauzi; Mardi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.578

Abstract

This study aimed to investigate the impact of Financial Stability (ACHANGE), Nature of Industry (REC), and Total Accruals (TATA) on fraudulent financial statements, using the Modified Jones model as a proxy. The study used the documentation method to collect data from 55 industry companies listed on the Indonesia Stock Exchange in 2020. Annual financial reports were obtained from the IDX website, and a sample of 34 companies was selected using purposive sampling. Multiple linear regression analysis, prerequisite analysis tests, classical assumption tests, and hypothesis testing were used to analyze the data. The multiple linear regression analysis was used to examine the relationship between variables, while the prerequisite test checked the normal distribution of data, the classic assumption test checked for data acceptability, and the hypothesis test determined the acceptance or rejection of hypotheses. The results revealed that Financial Stability (ACHANGE) and Nature of Industry (REC) had a significant impact on fraudulent financial statements, while Total Accruals (TATA) did not have a significant effect.
Pengaruh Literasi Keuangan, Gaya Hidup, dan Kepercayaan  Terhadap Minat Penggunaan Pinjaman Online Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta Tahun 2021 Gindra Cahayana; Erika Takidah; Achmad Fauzi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/tcprnd36

Abstract

This study aims to analyze the influence of financial literacy, lifestyle, and trust on the interest in using online loans for students of the Faculty of Economics and Business, Universitas Negeri Jakarta in 2021, using a quantitative approach with a survey method. The sample was determined through proportional random sampling, resulting in 172 student respondents, while data were collected using a questionnaire that had been tested for validity and reliability. Data analysis was preceded by classical assumption tests, including normality and linearity tests, as prerequisites for further analysis, and subsequently continued with multiple linear regression analysis. Hypothesis testing was conducted using the t-test to examine partial effects, the F-test to examine simultaneous effects, and the coefficient of determination to measure the contribution of independent variables to the dependent variable. The results indicate that financial literacy does not have a significant effect on students’ intention to use online loans, whereas lifestyle and trust have a positive and significant effect. Nevertheless, simultaneously, financial literacy, lifestyle, and trust have a significant effect on students’ intention to use online loans. These findings indicate that students’ intention is more dominantly influenced by lifestyle and the level of trust in online loan services, while financial literacy serves as a supporting factor in shaping more rational and responsible financial behavior, particularly in the context of digital financial decision-making among contemporary university students..
THE EFFECT OF MURABAHAH FINANCING, FINANCING DEPOSIT RATIO (FDR), AND THIRD PARTY FUNDS ON PROFITABILITY WITH NON-PERFORMING FINANCING (NPF) AS A MODERATING VARIABLE IN BPRS. Indah Dwi Navita; Achmad Fauzi; Indah Muliasari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 4 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i4.768

Abstract

In the realm of Islamic banking and finance, the mechanisms and factors influencing the profitability of Islamic financial institutions have garnered significant attention from researchers and practitioners alike. Islamic People's Financing Banks, as specialized entities operating under Islamic financial principles, play a vital role in offering financial services that adhere to Shariah principles. This study aims to investigate the impact of Murabahah Financing, Financing Deposit Ratio (FDR), Third-Party Funds (DPK), and Non-Performing Financing (NPF) on Profitability in Islamic People's Financing Banks in Indonesia. The research employs a quantitative approach, utilizing documentation techniques and secondary data collected from BPRS financial reports available on the Financial Services Authority (OJK) website for the 2020-2021 period. The sample selection employs a random sampling technique, resulting in a total of 132 samples. The study employs various data analysis methods, including descriptive statistical analysis, tests for classical assumptions, multiple linear regression, and moderated regression analysis. Based on the partial results of the study, it is observed that Murabahah Financing, Financing Deposit Ratio (FDR), and Third-Party Funds (DPK) do not exhibit a significant influence on profitability. Conversely, Non-Performing Financing (NPF) demonstrates a significant negative impact on profitability. Furthermore, with the inclusion of NPF as a moderating variable, the research findings indicate that NPF is unable to moderate the effects of Murabahah Financing, FDR, and Third-Party Funds on Return on Assets (ROA).
THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE (ICG), COMPANY SIZE, AND LEVERAGE (DAR) ON FINANCIAL PERFORMANCE (ROA) IN SHARIA PEOPLE'S FINANCING BANKS IN INDONESIA Rana Shabilah; Achmad Fauzi; Indah Muliasari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 4 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i4.778

Abstract

This study aims to assess how Islamic Corporate Governance (ICG), bank size, and leverage (DAR) influence financial performance using Return on Assets (ROA) as a measure. The study focuses on Sharia Rural Banks (BPRS) registered with the Financial Services Authority (OJK) from 2021 to 2022. The sample includes 99 BPRS selected through purposive sampling. The analysis employs multiple linear regression via SPSS software. The findings reveal that ICG has no significant impact on BPRS's financial performance (ROA). Conversely, firm size positively affects ROA, while leverage (DAR) has a negative impact. Future research could encompass various types of Sharia banks and include additional indicators like Return on Equity (ROE) and Return on Investment (ROI). Extending the study's timeframe might provide more accurate insights into trends. Furthermore, incorporating additional proxies to measure bank financial performance, such as Return on Equity (ROE) and Return on Investment (ROI), is advised. A more extended study duration would likely yield a more accurate representation of trends and relationships.
THE EFFECT OF ECONOMIC SUSTAINABILITY KPIs ON INVESTMENT PROFIT QUALITY AND FINANCIAL PERFORMANCE OF E-COMMERCE ISSUERS IN INDONESIA FOR THE PERIOD 2021–2024 Reyza Diva Afiana; Mardi Mardi; Achmad Fauzi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/718fx772

Abstract

This study aims to analyze the effect of economic sustainability indicators measured through Key Performance Indicators (KPIs) on investment earnings quality and financial performance among e-commerce issuers in Indonesia during the 2021 to 2024 period. The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that economic sustainability KPIs significantly influence investment earnings quality and financial performance. Earnings quality also significantly contributes to financial performance and partially mediates the relationship between economic sustainability KPIs and firm performance. These results emphasize the strategic importance of sustainability reporting in enhancing the quality of accounting information and improving long-term value creation in the digital sector.
Pengaruh Struktur Modal Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Subsektor Makanan Dan Minuman Novia Rahma Syafitri; Achmad Fauzi; Sri Widi Lestari
JURNAL BISNIS DAN AKUNTANSI UNSURYA Vol. 11 No. 2 (2026): Jurnal Bisnis dan Akuntansi Unsurya
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v11i2.2064

Abstract

Penelitian memiliki tujuan dalam menguji dan menganalisis bagaimana struktur modal dan profitabilitas mempengaruhi nilai perusahaan, ukuran perusahaan berperan menjadi variabel moderasi dianggap memberikan efek memperkuat ataupun memperlemah hubungan yang terjadi. Pendekatan yang diterapkan dalam pendekatan kuantitatif. Memanfaatkan data sekunder berupa laporan finansial khususnya subsektor makanan dan minuman selama tahun 2022 sampai 2024. Adapun jumlah sampel yang dipakai berjumlah 123 terpilih melalui purposive sampling. Teknik analisis pada penelitian mengaplikasikan regresi data panel melalui EViews 13 dengan fixed effect model ditetapkan model terbaik. Ditemukan struktur modal dan profitabilitas memiliki pengaruh pada nilai perusahaan disertai ukuran perusahaan terbukti sanggup memoderasi hubungan yang terjadi struktur modal pada nilai perusahaan. Akan tetapi, ukuran perusahaan terbukti tidak sanggup dalam memoderasi relasi yang terjadi profitabilitas pada nilai perusahaan.
Penerapan Project Based Learning berbantuan Media Pembelajaran Digital Interaktif terhadap Hasil Belajar Siswa Kelas XI Akuntansi SMK Negeri 19 Jakarta Salsa Bela Winafa Putri; Ati Sumiati; Achmad Fauzi
Qalam : Jurnal Ilmu Kependidikan Vol. 15 No. 1 (2026): Juni
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/jq.v15i1.6035

Abstract

This study aims to determine the effectiveness of implementing the Project-Based Learning (PjBL) model assisted by interactive digital learning media—namely Quizizz, Mentimeter, Canva, Google Spreadsheet, and Google Form on students' cognitive learning outcomes. The research methodology employed a Quasi-Experiment with a Non-Equivalent Control Group Design. The population comprised all Grade XI Financial Accounting students at SMK Negeri 19 Jakarta, with a final sample consisting of 35 students in the experimental group and 35 students in the control group. Data collection instruments included pre-tests and post-tests, which were analyzed using non-parametric statistical tests. The test results indicated a significant increase in learning outcomes from pre-test to post-test in both groups. However, comparative test results proved that the experimental class achieved a significantly higher competency attainment within the effective category, whereas the control class fell into the ineffective category. Furthermore, these findings offer an innovative reference for accounting teachers to deliver complex material interactively, while equipping students with authentic learning experiences that hone 21st-century skills and digital literacy in line with industry needs. For school stakeholders and the department of education, this study provides concrete data to replicate project-based teaching modules across other vocational subjects and to design professional development programs for teachers. Additionally, it offers positive implications for industry by narrowing the competency gap among vocational graduates and provides valid instruments and intervention procedures for future researchers. Conclusively, the implementation of the Project-Based Learning model assisted by interactive digital media is significantly more effective in accelerating students' cognitive accounting competencies compared to conventional methods.
The Effect of Financial Performance Using the DuPont System on Stock Returns for Companies in the Energy Sector Listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 Period Reinata Auliya Rachmandes; Achmad Fauzi; Dwi Handarini
Journal Research of Social Science, Economics, and Management Vol. 6 No. 1 (2026): 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.v6i1.1602

Abstract

This study examines the effect of financial performance, measured using the DuPont System—Net Profit Margin (NPM), Total Asset Turnover (TATO), Equity Multiplier (EM), and DuPont Return on Equity (DuPont ROE)—on the stock returns of energy-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with Signaling Theory serving as the theoretical framework. The study employs a quantitative approach involving a population of 89 energy-sector companies. Using purposive sampling, 68 companies comprising 204 firm-year observations were selected, with the final sample reduced to 195 observations after outlier treatment. Stock returns were calculated based on realized returns over an event window of five trading days before and five trading days after the publication date of the annual financial statements. Panel data regression analysis was performed using EViews 12, with the Common Effect Model (CEM) selected based on the Chow test and Lagrange Multiplier test results. The t-test results indicate that NPM, TATO, and EM have no statistically significant effect on stock returns, whereas DuPont ROE has a positive and statistically significant effect. The adjusted R² value of 6.03% indicates that the four variables explain only a small proportion of the variation in stock returns, while the remaining variation is attributable to other factors not included in the model, such as fluctuations in global energy commodity prices. These findings suggest that, when examined individually, the components of the DuPont System provide insufficient explanatory power regarding stock returns.
Co-Authors Achmad Faisal Adisetia Permata Aditya Pratama Agung Wahyu Handaru Annisa Fitri Anugrah Sari Ati Sumiati Catur Muhammad Erlangga Danar Tri Hartanto DARMA RIKA Dewi Nurmalasari Diah Armeliza Dian Mega Septianti Difi Dharmawan Dininggar Indah Shafira Dwi Handarini Dwi Kismayanti Respati Dwi Kismayanti Respati Ellis Annisa Erika Takidah Farhan Habib Aprian Firda Nurfazriati Ma’mudah Gindra Cahayana Hafiza Azzahra Hasanah Jaya Asja Helen Carolyn Henry Eryanto Heny Eka Sasmi I Gusti Ketut Agung Ulupui Ika Fitriyanti Indah Dwi Navita Indah Muliasari Ishika Aulia Istiqomah Dwi Putri Kartika Fatharani Kurniawan Prambudi Utomo Mardi Mardi Mardi Mardi Mardi Maulida Swara Mahardika Mei Tresnawati Mirza Punagi Monica Dewi Muhamad Fathir Harsya Ruyani Nindi Azizah Alfriani Novia Rahma Syafitri Nurul Innayah Nurul Salamah Petrolis Nusa Perdana, Petrolis Nusa R.R.PONCO DEWI Rana Shabilah Reinata Auliya Rachmandes Reyza Diva Afiana Ridwan Fathur Rahman Salsa Bela Winafa Putri Santi Susanti Santi Susanti Shabilla Yasmin Priyanti Sheila Ajrina Shufaira Nur Faradillah Sifa Ramadhina Noer Sifa Ramadhina Noer Putri Sri Widi Lestari Sri Zulaihati Susanti, Santi Susi Indriani Tri Hesti Utaminingtyas Uhkti Wahidniawati Unggul Purwohedi Wawan Aprianto Widya Nadya Rostania Zen Amalia Zico Figli