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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Indikator: Jurnal Ilmiah Manajemen & Bisnis Dinamisia: Jurnal Pengabdian Kepada Masyarakat JMM (Jurnal Masyarakat Mandiri) JURNAL PENDIDIKAN TAMBUSAI Bilancia : Jurnal Ilmiah Akuntansi Jurnal Manajemen dan Bisnis Jayakarta International Journal of Economics Development Research (IJEDR) Jurnal Abdi Insani Indonesian Journal of Electrical Engineering and Computer Science UPI YPTK Journal of Business and Economics Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ipteks Terapan : research of applied science and education Jurnal Manajemen Bisnis dan Kewirausahaan Journal Of Human And Education (JAHE) Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Jurnal Ekonomika Manajemen Dan Bisnis Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Economics, Business, Accounting & Society Review Trending: Jurnal Manajemen dan Ekonomi JAT (Journal of Accounting and Tax) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JEBD Jurnal Penelitian Pendidikan Indonesia Jurnal Bisinis Digital Journal of Business Economics and Management
Pondrinal, Muhammad
Universitas Putra Indonesia YPTK Padang
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Pengaruh Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Sektor Consumer Non-Cyclicals Nadilla Silva Fitri; Elfiswandi .; Muhammad Pondrinal
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4464

Abstract

This research is motivated by the importance of firm value as an indicator of market perception of company performance and prospects, particularly in the non-cyclical consumer sector listed on the Indonesia Stock Exchange for the 2020–2024 period. Fluctuations in firm value indicate the presence of internal factors that potentially influence investor assessments, including profitability and capital structure. Furthermore, firm size is considered a moderating variable that is thought to strengthen or weaken the relationship between these variables. This study aims to analyze the effect of profitability and capital structure on firm value, with firm size as a moderating variable. This study uses a quantitative approach with an associative research type. The study population is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using a purposive sampling technique, resulting in 39 companies with a total of 195 observations. The data used are secondary data in the form of annual financial reports obtained through documentation from the official Indonesia Stock Exchange website. Data analysis was performed using the panel data regression method using the EViews 10 application. The results show that profitability has no significant effect on firm value, while capital structure has a significant effect on firm value. Firm size has been shown to weaken the effect of profitability but strengthen the influence of capital structure on firm value. This finding indicates that appropriate capital structure management is a crucial factor in increasing firm value.
The Evolution of Accounting Information Systems Research: a 10-Year Bibliometric Analysis Muhammad Pondrinal; Asniati Bahari; Rita Rahayu; Verni Juita
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6399

Abstract

This study provides a comprehensive bibliometric assessment of Accounting Information Systems (AIS) research spanning 2016-2025, utilizing Dimensions.ai as the primary data source and VOSviewer for scientific mapping. A total of 4,041 publications were retained after structured filtering procedures. Temporal analysis indicates accelerated growth in AIS scholarship, largely driven by the integration of enterprise technologies, cloud infrastructures, and data-centric decision frameworks. Network visualizations highlight the United States as the epistemic core of AIS research, exhibiting superior productivity and collaboration metrics, while emerging contributions from Asia signal developing regional research clusters. Institutional analysis reveals concentrated knowledge production within leading global universities, whereas journal density mapping underscores the multidisciplinary diffusion of AIS discourse. Citation network analysis identifies seminal works that serve as intellectual anchors within the field. These findings collectively underscore the expanding theoretical boundary and technological orientation of AIS. Future research should advance inquiries into automation, AI-enabled accounting systems, digital audit ecosystems, and cross-institutional research synergies to strengthen the field’s scientific maturity.
ESG Performance, Board Gender Diversity, and Firm Value: The Moderating Role of Corporate Reputation Muhammad Pondrinal; Elvira Luthan; Yosi Puspita Sari; Rahmat Wahyudi
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2592

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) performance and Board Gender Diversity on firm value, with corporate reputation proxied by Return on Assets as a moderating variable. The increasing importance of sustainability and governance practices has raised questions regarding their actual contribution to firm value, particularly in emerging markets where investor preferences may differ from developed economies. This study aims to provide empirical evidence on whether ESG and board diversity are valued by the market and whether corporate reputation strengthens these relationships. The research employs a quantitative approach using panel data regression on 57 non-financial firms listed on the Indonesia Stock Exchange over the period 2021 to 2024, resulting in 228 firm-year observations. The findings reveal that ESG performance and Board Gender Diversity do not have a significant effect on firm value. In contrast, corporate reputation has a positive and significant effect, indicating that profitability remains a key determinant of market valuation. Furthermore, the moderating effect of corporate reputation is not supported, suggesting that financial performance does not strengthen the relationship between ESG, board diversity, and firm value. These results indicate that investors in emerging markets place greater emphasis on financial outcomes than on sustainability and governance attributes. This study contributes to the literature by highlighting the gap between ESG implementation and market recognition, and suggests that firms need to align sustainability initiatives with financial performance to enhance firm value
Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan Melalui Motivasi Sebagai Variabel Intervening Pada Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Barat M Fikri Pratama; Marta Widian Sari; Muhammad Pondrinal
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v3i3.4200

Abstract

The purpose of this study is to identify and examine the effect of Leadership and Work Discipline on Employee Performance through Motivation as an intervening variable at the Regional Financial and Asset Management Agency of West Sumatra Province. The data analysis method used a questionnaire, with a sample of 45 respondents. The data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. Based on the results of this study, it can be concluded that: (1) Leadership has a positive and significant effect on Motivation at the Regional Financial and Asset Management Agency of West Sumatra Province; (2) Work Discipline has a positive and significant effect on Motivation at the Regional Financial and Asset Management Agency of West Sumatra Province; (3) Leadership does not have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency of West Sumatra Province; (4) Work Discipline does not have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency of West Sumatra Province; (5) Motivation does not have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency of West Sumatra Province; (6) Motivation does not mediate the effect of Leadership on Employee Performance at the Regional Financial and Asset Management Agency of West Sumatra Province; and (7) Motivation does not mediate the effect of Work Discipline on Employee Performance at the Regional Financial and Asset Management Agency of West Sumatera Province
Pengaruh Promosi Dan Kepercayaan Konsumen Terhadap Keputusan Pembelian dengan Minat Beli Sebagai Variabel Intervening(Studi Kasus Mahasiswa Universitas Putra Indonesia “YPTK” Padang Khusus Manajemen) Mutia Riski Syawalni; Emil Salim; Muhammad Pondrinal
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v3i3.4211

Abstract

This study aims to analyze the effect of promotion and consumer trust on purchasing decisions with buying interest as an intervening variable on the Shopee e-commerce platform. The rapid growth of digital commerce in Indonesia has intensified competition among e-commerce platforms, requiring companies to implement effective promotional strategies and build strong consumer trust. This research employed a quantitative approach with a causal associative design. The population consisted of Management students of Universitas Putra Indonesia YPTK Padang class of 2022 who actively use Shopee. A purposive sampling technique was applied, resulting in 100 respondents. Data were collected using questionnaires and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results indicate that promotion and consumer trust have a positive and significant effect on buying interest. Furthermore, promotion, consumer trust, and buying interest significantly influence purchasing decisions. Buying interest is also proven to mediate the effect of promotion and consumer trust on purchasing decisions. These findings suggest that strengthening promotional programs and maintaining consumer trust can increase buying interest and ultimately encourage purchasing decisions on Shopee.
Pengaruh Kepemimpinan Transformasional Dan Pelatihan Kerja Terhadap Kinerja Pegawai Dengan Kepuasan Kerja Sebagai Variabel Intervening Pada Pengadilan Negeri Pariaman Fidya Tul Husna; Marta Widian Sari; Muhammad Pondrinal
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v3i3.4261

Abstract

This study aims to determine the effect of transformational leadership and job training on employee performance with job satisfaction as an intervening variable at the Pariaman District Court (Pengadilan Negeri Pariaman). The research method used was quantitative with a total sampling technique, involving the entire population of 33 employees as respondents. Data collection was conducted through questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach utilizing SmartPLS 3.0 software. The results showed that transformational leadership and job training had a significant effect on job satisfaction. Directly, transformational leadership, job training, and job satisfaction also had a significant effect on employee performance. Path analysis findings proved that job satisfaction is able to mediate the effect of transformational leadership on employee performance. However, job satisfaction was found unable to mediate the effect of job training on employee performance. The contribution of independent variables to employee performance was recorded at 87.2%..
Pengaruh Profitabilitas Dan Likuiditas Terdhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 (Sektor Industri Barang Konsumsi) Khairiska Afra; Elfiswandi Elfiswandi; Muhammad Pondrinal
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study aims to analyze the effect of profitability and liquidity on firm value with capital structure as an intervening variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. This study uses secondary data in the form of annual finansial statements with a sample of 40 companies. Firm value is proxied by price book value (PBV), profitability by Return on Assets (ROA), liquidity by Current Rasio (CR), and capital structure by Debt to Equity Ratio (DER). The analytical methods employed include descriptive statistical analysis, classical assumption tests, multiple regression analysis, path analysis, and mediation testing using SPSS version 26. The results indicate that (1) profitability has a negative and significant effect on capital structure, (2) liquidity has a negative and significant effect on capital structure, (3) profitability has a positive and significant effect on firm value, (4) liquidity has a negative and significant effect on firm value, (5) capital structure has a positive and significant effect on firm value, (6) capital stucture is not able to mediate the reletionship between profitability and firm value, and (7) capital structure able to mediate the relationship between liquidity and firm value..
ESG Disclosure, Intellectual Capital, and Firm Financial Performance: The Role of Board Gender Diversity as a Moderator Muhammad Pondrinal; Elvira Luthan
Jurnal Manajemen Bisnis dan Kewirausahaan Vol. 6 No. 1 (2026): MARCH
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jamanika.v6i1.43141

Abstract

This study examines whether ESG disclosure and intellectual capital affect Indonesian banks’ financial performance and whether board gender diversity (BGD) moderates these effects. Panel data from 14 IDX-listed banks during 2019–2023 (n = 70 firm-year observations) were analyzed using a Random Effect Model and Moderated Regression Analysis in EViews 12. ROA represents financial performance; ESG is a GRI-based disclosure index; intellectual capital is measured by VAIC; and BGD is the proportion of female directors. Results show ESG disclosure improves ROA (β = 0.010735; t = 2.199; p = 0.031), whereas intellectual capital is negative and not significant (β = −0.000196; t = −0.112; p = 0.911) and BGD has no significant direct effect (β = −0.015360; t = −1.292; p = 0.201). The baseline model explains modest variation in ROA (R² = 0.093; adjusted R² = 0.052). Interaction tests indicate that BGD strengthens the ESG–ROA link at the 10% level (βESG×BGD = 0.080093; p = 0.055) and significantly strengthens the intellectual capital–ROA link (βIC×BGD = 0.022174; t = 2.762; p = 0.007), suggesting gender-diverse boards help convert sustainability transparency and knowledge-based resources into profitability. The study contributes to Resource-Based Theory and Stakeholder Theory by showing that governance diversity is a boundary condition for realizing performance payoffs from ESG disclosure and intellectual resources in an emerging-market banking context. Practically, banks should enhance ESG reporting quality, improve intellectual-capital efficiency, and increase female representation in boards and key committees to strengthen oversight and strategic use of intangible assets. Overall, the findings highlight inclusive governance as a strategic lever to amplify the financial benefits of ESG disclosure and intellectual capital in Indonesian banking.
PEMBERDAYAAN KELOMPOK WANITA TANI GREEN LEAF MENUJU SUSTAINABLE COMPETITIVE ADVANTAGE Mayroza Wiska; Wiwik Okta Susilawati; Muhammad Pondrinal
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.32852

Abstract

Abstrak: Kegiatan pengabdian kepada masyarakat yang dilakukan pada KWT Green Leaf di Padang Bintungan 3 yang merupakan kelompok ekonomi produkstif memiliki peran yang strategis dalam mengembangkan ekonomi lokal dan nasional. Meskipun memiliki potensi yang besar, KWT Green Leaf memiliki keterbatasan dalam mengakses informasi, teknologi serta manajerial. Program Kemitraan Masyarakat (PKM) ini bertujuan untuk memberdayakan Kelompok Wanita Tani (KWT) Green Leaf di Padang Bintungan 3 melalui penguatan kapasitas produksi, manajemen usaha, dan pemasaran produk pertanian seperti menghasilkan produk lokal dendeng pucu ubi yang memiliki sumber bahan baku yang melimpah oleh mitra sehingga menhasilkan produk yang bernilai ekonomi. Metode kegiatan yang digunkan dengan pendekatan partisipatif, ceramah dan praktik pembuatan produk dendeng pucuk ubi. Kegiatan pengabdian ini di ikuti oleh seluruh anggota kelompok yang berjumlah 30 orang dengan menunjukkan hasil 68% peserta memahami dan adanya peningkatan pengetahuan peserta terkait pemasaran online, manajerial dan produksi. Meskipun 32% anggota peserta masih mengalami kesulitan, namun pemahaman yang lebih baik. Hasil kegiatan menunjukkan peningkatan kemampuan anggota KWT dalam mengelola usaha secara profesional dan berorientasi pasar, serta terbentuknya strategi keberlanjutan berbasis keunggulan kompetitif.Abstract: Community service activities carried out by KWT Green Leaf in Padang Bintungan 3, a productive economic group, have a strategic role in developing the local and national economy. Despite its great potential, KWT Green Leaf has limitations in accessing information, technology, and managerial skills. This Community Partnership Program (PKM) aims to empower the Green Leaf Women Farmers Group (KWT) in Padang Bintungan 3 through strengthening production capacity, business management, and marketing of agricultural products such as producing local sweet potato jerky products that have abundant raw materials sources by partners, resulting in products with economic value. The activity method used is a participatory approach, lectures, and practice in making sweet potato jerky products. This community service activity was attended by all 30 group members, showing results of 68% of participants understanding and an increase in participant knowledge regarding online marketing, managerial, and production. Although 32% of participant members still experience difficulties, their understanding is better. The results of the activity show an increase in the ability of KWT members to manage their businesses professionally and market-oriented, as well as the formation of a sustainability strategy based on competitive advantages.
Co-Authors Afuan, Muhammad Aggy Pramana Gusman Aminuyati Aprilia, Berliana Asniati Bahari Berta Agus Petra Della Asmaria Putri Dilova, Gisha Dodi Suryadi Dori Mittra Candana Elfiswandi, Elfiswandi Elvira Luthan Emil Salim Fidya Tul Husna Halifia Hendri Hanna Pratiwi Harkamsyah Andrianof Hasri Awal Idris Saputra Ilona, Desi Khairiska Afra Lusiana Luthfiyyah, Mahirah M Fikri Pratama M.Hafizh Mayendri, Yoli Vanezi Mayroza Wiska Melisa Suardi Miranda, Lolita Muchdi, Fajar Mutia Riski Syawalni Nadilla Silva Fitri NILA PRATIWI Ningsih, Yuyun Dwi Yulia Novalia, Fanny Novi Putri Okta Andrica Putra Putra, Ramdani Bayu Rahayu, Rita Rahmat Wahyudi Ratih Purwasih Rio Andhika Putra Riska Robianto Ronni Andri Wijaya Rosi Anggraini Rozi Destian Rozi Destian Saputra, Idris Sari, Marta Widian Selvi Yona Sari Silvia Sari Sri Ayu Anggraini Sukma Maskami Thariq Al Adli Verni Juita Vivi Nila Sari Vivi Yosefri Yanti Wahyudi Rahmat Wijaya, Romi Wiraseptya, Tedy Wiska, Mayroza Wiska, Mayroza Wiwik Okta Susilawati Yamasitha Yanti, Vivi Yosefri Yosi Puspita Sari Yulia Yosi Yusvi Diana Zefri Yenni