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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Alignment: Journal of Administration and Educational Management Jurnal Mantik JURNAL LENTERA BISNIS Akuntansi : Jurnal Akuntansi Integratif JIAI (Jurnal Ilmiah Akuntansi Indonesia) Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Business, Law, and Education JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Transformation of Mandalika Journal of Management and Digital Business Jurnal Riset Akuntansi dan Auditing Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Ekonomis Journal of Educational Management Research Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Penelitian Pendidikan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab PESHUM EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Harman Malau
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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Pengaruh Green Accounting Dan Frekuensi Komite Audit Terhadap Nilai Perusahaan Idx Smc Composite 2024 Simatupang, Wesly; Simatupang , Wesly; Susanti, Mila; Malau, Harman
Jurnal Ekonomis Vol 20 No 1 (2026): Ekonomis, April 2026
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/bnk2kc83

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting dan frekuensi komite audit terhadap nilai perusahaan pada perusahaan yang tergabung dalam IDX SMC Composite tahun 2024. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif dan data sekunder yang diperoleh dari laporan tahunan dan keberlanjutan perusahaan. Sampel ditentukan melalui teknik purposive sampling dan menghasilkan 78 perusahaan. Nilai perusahaan diproksikan menggunakan Price to Book Value (PBV) dan diolah dengan analisis regresi. Hasil penelitian menunjukkan bahwa green accounting yang diproksikan melalui biaya lingkungan berpengaruh negatif dan signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa pasar masih merespons pengeluaran lingkungan sebagai beban jangka pendek. Sebaliknya, frekuensi komite audit berpengaruh positif dan signifikan terhadap nilai perusahaan, yang menunjukkan bahwa intensitas pengawasan tata kelola mampu meningkatkan kepercayaan investor. Secara simultan, kedua variabel berpengaruh signifikan terhadap nilai perusahaan.  
Pengaruh Green Product, Green Advertising, Terhadap Keputusan Pembelian Lampu LED ECOLINK : (Studi Kasus Di Wilayah Cimindi) Marcellino Sibuea, Alfiano; Harman Malau; Yodi Setiawan Ibrahim
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.5532

Abstract

Penelitian ini untuk mengetahui pengaruh green product dan green advertising terhadap Keputusan pembelian di wilayah cimindi. Penelitian ini menggunakan metode kuantitatif dengan melakukan survei terhadap 100 responden. Setelah diuji dan diakui valid dan reliabel, alat penelitian dapat digunakan untuk mengukur variabel penelitian secara akurat. Hasil pengujian asumsi klasik menunjukkan bahwa, data berdistribusi normal dan tidak menunjukkan masalah heteroskedastisitas, model analisis dapat digunakan dengan baik. Hasil analisis regresi linear berganda, green product dan green advertising masing-masing memiliki pengaruh yang signifikan terhadap keputusan konsumen. Hasil uji F menunjukkan pengaruh signifikan. Kedua variable dapat menjelaskan lebih dari separuh keputusan pembelian, hasil nilai R berpengaruh sebesar 51,5%. Faktor lain yang tidak dibahas dalam penelitian ini mempengaruhi sisa.
Artificial intelligence adoption and financial management outcomes: A multi-dimensional analysis of banking and insurance sectors in Indonesia Iroth, Jonathan Nicholas; Sinaga, Judith Tagal Gallena; Malau, Harman
Journal of Management and Digital Business Vol. 6 No. 1 (2026): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v6i1.3048

Abstract

This study investigates the impact of Artificial Intelligence (AI) adoption on the financial performance of banking and insurance firms listed on the Indonesia Stock Exchange from 2020 to 2024. Using a quantitative explanatory framework, the research analyzes a sample of 230 observations. AI adoption was measured through disclosure intensity in annual reports, while financial performance was evaluated across three dimensions: operational efficiency (BOPO), financial stability (Z-Score), and firm value (Tobin’s Q). A Fixed Effect Model was employed for statistical analysis, as dictated by the Hausman Test results. The results indicate that AI adoption has a significant positive impact on operational expenses (BOPO), suggesting that high infrastructure costs and initial implementation expenditures currently outweigh efficiency gains. However, AI adoption also shows a significant positive impact on firm value, supporting Signaling Theory, where investors reward digital transformation despite short-term costs. No significant impact was found on financial stability. These findings confirm an AI Productivity Paradox in the Indonesian emerging market, where the high cost of implementation creates a temporary financial burden but yields a market innovation premium.
Co-Authors Actley, Rizkie Alexander, Desirely Gabrilia Angellee Gloria Lingga Ariel, Bobie Manfred Alfaro Dick Bradley Bill Schara Marbun Bill Schara Marbun Boman Lingga Bonar Situmorang, Jeremi Brahmana, Chelline Daphne Br Chris Octsantri Newin Huise Christina Burhan, Melissa Daniel Dewi L Sitorus Dick Wolters Marbun Elma Kania Ezrawati Nunut Nababan Febry Chatalya Pakpahan Francis Hutabarat Ginting, Raja Masmur Gwyneth Heiddy Limbong Gwyneth Limbong Harlyn L. Siagian Hazel Sharon Millane Ingkan Karuyan Nainggolan Heima Sitorus Helentina Hutapea Priskila Brigita Imelda Surbakti Intan Pebriana Marbun Iroth, Jonathan Nicholas James Sylvanus Uly Reke Joan Yuliana Hutapea Jonathan Nadeak Joseph Andre Sinaga Joseph Andre Sinaga Judith T. G. Sinaga Judith Tagal Gallena Sinaga Juninetenth Keeply F Sitanggang Limbong, Gwyneth Lita Novia Ciputri SM Lorina Siregar Sudjiman Loviana Simarmata, Ruth Mancur Situmorang Marcellino Sibuea, Alfiano Marpaung, Joshua Meldaria Hutagalung Melissa Christina Burhan Mila Susanti Nababan, Meli Julianty Permatasari Pandiangan, Gibson Pandiangan, William Anestson Paulsen Pebrin Miller Limbong Purba, Henry Ray Hutapea Rizky Daniel Rivaldi Tambunan Romian Marpaung Romian Marpaung Ronny Buha Sihotang Rorimpandey, Joel Roslan Sinaga Sagala, Clarissa Grace S. Samuel Parlindungan Silalahi Saribu, Mayawi Br Dolok Seveny Amelia Lingga Siagian, Harlyn Lyndon Silalahi, Samuel Parlindungan Simatupang , Wesly Simatupang, Wesly Simbolon, Aditya Jono Sinaga, Judith Sinaga, Ready Angela Sitanggang, Juninetenth Keeply F Susanti, Mila Valentine Siagian Vernando, Yansen William Eben Haezer Silalahi Yodi Ibrahim Yodi Setiawan Ibrahim Yohan Saputra