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All Journal Journal of Business and Management Indonesian Journal of Business and Entrepreneurship (IJBE) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) Journal of Innovation, Business and Entrepreneurship Journal of Islamic Monetary Economics and Finance International Journal of Financial, Accounting, and Management Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Social Library Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Science and Environment Economics and Business Journal Priviet Social Sciences Journal Jurnal Rekayasa elektrika Journal Integration of Social Studies and Business Development Journal Integration of Management Studies
Taufik Faturohman
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Analysis Of Key Factors Influencing Behavioral Intention To Adopt Cryptocurrency In Indonesia: A Demographic Perspective Lie, I Gede Artha Juan Christian; Faturohman, Taufik
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.6912

Abstract

This study examines the key factors influencing the behavioral intention to adopt cryptocurrency in Indonesia from a demographic perspective. Utilizing descriptive statistics and non-parametric tests such as the Mann-Whitney U Test and Kruskal-Wallis Test, the research analyzes how gender, age, educational level, and occupation impact individuals' perceptions and intentions regarding cryptocurrency adoption. The findings reveal significant differences across these demographic groups, particularly in areas such as financial literacy, perceived risk, social influence, and awareness. Males, younger individuals, and those with higher education levels or finance-related occupations exhibit a stronger intention to adopt cryptocurrency, driven by lower perceived risks and higher financial literacy. Conversely, females, older adults, and those with lower education levels show more hesitation, primarily due to higher perceived risks and lower awareness. The study underscores the need for targeted educational initiatives and policy interventions to address these demographic disparities and promote a more inclusive adoption of cryptocurrency in Indonesia. These insights are crucial for developing effective strategies to support the growth of cryptocurrency as part of the digital economy.
The Role of Innovation and The Entrepreneurship Ecosystem in Creating Sustainable Development of Islamic Endowment (Waqf) : A Systematic Review Maulina, Rindawati; Dhewanto, Wawan; Faturohman, Taufik
Indonesian Journal of Business and Entrepreneurship Vol. 11 No. 1 (2025): IJBE, Vol. 11 No. 1, January 2025
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.11.1.106

Abstract

Background: A more focused examination of the specific themes of waqf, innovation, and entrepreneurship is needed to deepen our understanding of their role in promoting the sustainability of waqf institutions and benefiting the community. Purpose: This study attempts to present literature works over 50 years related to sustainable waqf development from the perspective of innovation and entrepreneurship ecosystem (EE).Design/methodology/approach: This study employed a two-step qualitative methodology. First, a bibliographic analysis was conducted. Second, a content analysis of all reviewed articles was performed.Findings/Result: This study discovered that process and product innovation was the most frequently carried out by previous research. Meanwhile, position and paradigm innovation are still uncommon. The study proposes that the mediating role of EE between innovation and sustainable waqf development, as well as highlighting how factors of sharia compliance, governance, transparency and accountability, community engagement, and stakeholders’ collaboration can moderate this relationship.Conclusion: This study contributes to the literature on waqf and entrepreneurship by providing valuable insights for academics seeking to develop sustainable waqf models and innovations. Practically, this study can inform various stakeholders in formulating strategies to promote sustainable waqf development and contribute to national economic growth.Originality/value (State of the art): To the author's knowledge, previous research has yet to specifically discuss the waqf theme concerning innovation and entrepreneurship ecosystem (EE) in supporting the growth and sustainability of waqf development. Keywords: sustainable development, innovation, entrepreneurship ecosystem, waqf, systematic review
DO ISLAMIC BANKS IN INDONESIA TAKE EXCESSIVE RISK IN THEIR FINANCING ACTIVITIES? Purbayanto, Muhamad Anindya Hiroshi; Faturohman, Taufik; Yulianti, Yulianti; Aliludin, Arson
Journal of Islamic Monetary Economics and Finance Vol. 8 No. 1 (2022)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v8i1.1431

Abstract

This study analyzes the risk-taking behavior of Indonesian Islamic Banks by examining whether the relation between financing Growth rate and non-performing financing (NPF). We employ threshold regression models and bank-level data of 24 Islamic banks (full-fledged Islamic banks and Islamic banking windows) covering the period from 2009 to 2019. We find evidence for the excessive risk-taking of Islamic Banks. More specifically, while the relation between NPF and FGR is negative when the one-lagged NPF is below the threshold (estimated to be 5.42%), it turns positive once it is above the threshold. This means that banks with NPF above the 5.42 percent threshold tend to take risky loans.
IMPLEMENTATION OF ANALYTICAL HIERARCHY PROCESS TO CHOOSE RISK MITIGATION PLAN FOR CO-LIVING SPACE DEVELOPMENT PROJECT Saddam, Teuku Muhammad Abidzar; Faturohman, Taufik
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5998

Abstract

This study comprehensively assesses and proposes mitigation strategies for critical risks within a specific co-living development project in Haji Nawi, set against the backdrop of Jakarta's increasing housing deficit. The research integrates the ISO 31000:2018 risk management framework, supplemented by PESTLE, VRIO, and SWOT analyses for environmental scanning. Its primary objective is to identify, accurately measure, prioritize, and formulate actionable mitigation plans for significant project threats. Qualitative data gathered from expert interviews and focused group discussions informed the risk assessment process. The study identified 37 distinct potential risks, categorized into Strategic, Financial, Operational, Legal & Compliance, and Reputational domains. Through rigorous measurement and prioritization aligned with the development firm's risk appetite, 11 risks were classified as High to Extreme, demanding urgent treatment. The Analytical Hierarchy Process (AHP) was then applied to evaluate and select the most suitable mitigation plans for the three highest-priority, extreme risks: Permit Delay, Community Rejection, and Contractor Failure. Results strongly recommend implementing Contingency Buffers in Project Timelines for Permit Delay. The Establishment of a Grievance Redress Mechanism emerged as the preferred strategy for Community Rejection, while Collaborative Contract Models (e.g., Alliancing) proved optimal for mitigating Contractor Failure. This research provides a robust framework and data-driven recommendations, crucial for ensuring project stability and success in dynamic urban property markets.
Impact of customer default on cash conversion cycle and net working capital in construction company Maesaroh, Maya; Faturohman, Taufik
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.2120

Abstract

Purpose: This study aimed to determine the effect of customer default on the Cash Conversion Cycle and Net Working Capital in construction companies. Method: This study uses secondary data from companies’ financial reports to calculate the Cash Conversion Cycle, Net Working Capital, and Spearman's rho Correlation Test to determine the relationship between the two variables. Results: The results show that SOE customer default affects the condition of the Cash Conversion Cycle, especially in 2023, where the Cash Conversion Cycle value in Q123 (85 days) and Q223 (64 days), but the worst Cash Conversion Cycle results during the observation period are in Q122 (134 days). In Net Working Capital, there are only three periods with negative results: Q219 (-3.1B), Q319 (-461M), and Q421 (-4B), but not in 2023, because in 2023, the result is positive (or liquid). Spearman's rho Correlation Test shows that the relationship between the two variables is negatively correlated by -0.319, and the significance is 0.184, or the two variables are not significant. Limitations: This study was limited to construction companies in Bandung. The data taken from 2019 to Q3-2023 only focus on the influence of SOE customer defaults on the company's Cash Conversion Cycle and Net Working Capital.   Contribution: This study provides the best solution to the problem of customer default in the Cash Conversion Cycle and Net Working Capital in a construction company. If the solution is applied to the company, an implementation plan is created to fix the problem.
Strategic and Financial Evaluation of Spin-Off Structures in a State-Owned Aerospace Enterprise: A Case-Based Simulation Study Kevin Rizky Hidayat; Taufik Faturohman
Journal Integration of Social Studies and Business Development Vol. 3 No. 2 (2025)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jissbd.v3i2.428

Abstract

This study assesses the financial feasibility and strategic implications of corporate spin-offs within state-owned enterprises (SOEs) in emerging markets, focusing on a capital-intensive aerostructure division within a national aerospace firm. Despite the extensive literature on corporate restructuring in developed economies, ex-ante quantitative analysis of SOE spin-offs remains limited, particularly in the aerospace sector. This research addresses that gap by evaluating two ownership structures—a wholly-owned subsidiary (Scenario 1) and a 60/40 joint venture (Scenario 2)—through a five-year Discounted Cash Flow (DCF) valuation complemented by Monte Carlo simulation. The results indicate that while both models are financially viable, the joint venture structure yields a superior intrinsic equity value of 1.30 times the initial capital, offering a 14.4% premium over the subsidiary model. This advantage is attributed to operational synergies that raise the division’s Return on Invested Capital (ROIC) to an average of 16.05%, surpassing the Weighted Average Cost of Capital (WACC) benchmark. Monte Carlo simulations confirm the robustness of this scenario, with a mean expected equity value 29% higher than the base case. Theoretically, the study contributes to corporate finance and restructuring literature by integrating Agency Theory, the Resource-Based View, and Trade-Off Theory to explain how joint ventures can mitigate agency costs, enhance resource access, and optimize capital structure in SOEs. These findings offer empirical insights into the design of spin-off strategies under ownership constraints typical of emerging market institutions.
The Effect of E-Commerce Platform on Inventory Turnover: Evidence from Indonesian Retail Companies Nina Mellyana; Taufik Faturohman
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 3 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i3.7204

Abstract

Digital transformation has transformed the retail industry, as consumers gradually shift from physical stores to online shopping platform. This condition has intensified competition and encouraged retail companies to adopt online channel. This study examines the effect of e-commerce platform adoption and other factors, such as gross margin, capital intensity, sales growth, firm size, and time trend, on inventory turnover among retail companies in Indonesia. The study objective is to examine whether adopting e-commerce actually has a positive effect on inventory turnover. A quantitative method is applied using secondary financial statement data from 14 retail companies covering the years 2016 to 2024. The study using panel data regression with the random effects model. The results show that e-commerce platform adoption has an insignificant effect, suggesting that e-commerce adoption alone does not directly enhance inventory efficiency in Indonesian retail companies. This study also find that gross margin has a significant negative effect on inventory turnover, while sales growth has a significant positive effect. Capital intensity, firm size, and time trend has no significant influence. Overall, this study provides new insights into how the use of e-commerce platform affects inventory turnover in the Indonesian retail industry.
The The Impact of Green Credit Policies on the Financial Performance of Indonesian Banking: English Bahtiar, Jessica Yunanda; Faturohman, Taufik
Journal Integration of Management Studies Vol. 4 No. 1 (2026): Article In Press
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v4i1.429

Abstract

This study analyzes the impact of Green Credit Policies (GCP) on the financial performance of Indonesian banking institutions. Utilizing a framework grounded in stakeholder and legitimacy theories, this research examines the extent to which green credit initiatives influence key financial metrics, specifically Return on Equity (ROE) and Earnings Per Share (EPS). The dataset comprises a panel of 33 Indonesian banks observed from 2020 to 2024. Panel data regression models were applied to test the hypothesized relationships. The findings indicate a positive correlation between GCP and financial performance, suggesting that transparency and sustainability practices foster financial resilience and long-term sustainability. To address potential endogeneity bias and reverse causality, robustness checks were conducted to validate the empirical results. This study contributes to the green finance literature by providing empirical evidence regarding the financial benefits of GCP implementation. The implications advocate for regulatory frameworks that promote transparency, highlighting that integrating sustainability into corporate strategies enhances competitive advantage and profitability.
Implementation of Time-Driven Activity-Based Costing In an Education Service Company Isnaeni, Muharam; Faturohman, Taufik
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.295

Abstract

This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.
Financial system transformation and growth strategy: A case study of inartgrity's sustainable expansion preparation Alexandra, Anchilia; Faturohman, Taufik
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1103

Abstract

INARTGRITY, an education center based in Kelapa Gading, Jakarta, Indonesia, is nearing full capacity and plans to expand by opening a second branch in the near future. This study evaluates company readiness, project feasibility, and strategic recommendations for long-term sustainability, supported by risk management, and an implementation plan. Readiness is assessed using the RBV, VRIO, and financial ratio analyses. The expansion is modelled under two alternatives: buying or renting a commercial house. The buy option requires an initial investment of IDR 5,185,000,000 with a 12,52% discount rate over a 10 years horizon, while the rent option requires IDR 985,000,000 with an 11,57% discount rate over 5 years. Discounted cash flow analysis is used to compute NPV, PBP, IRR, PI, and ANPV, complemented by sensitivity analysis and Monte Carlo simulation to identify key drivers and the probability distribution of the NPV. The buy option yields NPV IDR 3,571,624,197, IRR 21,34%, PI 1,36, PBP 7 years 10 months, and ANPV IDR 645,679,440. The rent option yields NPV IDR 1,743,809,195, IRR 44,75%, PI 2,77, PBP 3 years 2 months, and ANPV IDR 478,293,264. Although buying provides a higher ANPV, renting is recommended because it offers a much higher IRR and PI, faster payback, lower initial capital, and remains robust under sensitivity and simulation, with approximately 99% probability of a positive NPV.
Co-Authors Adam, Muhammad Ibrahim Adamilyara Aqil Abdulmannan, Adamilyara Aqil Adrian Pasca Alexandra, Anchilia Alpha Pudjono Ar Rasyid, Muammar Farras Arif Sumirat, Erman Arson Aliludin Bahtiar, Jessica Yunanda Dermawan Wibisono Fahmi, Ranip Fakhrul Hartasantoso, Fakhrul Herry Hudrasyah Hesti Susilawati Hidayat, Aisyah Indriaeni Ima Fatima Irham Fauzan Ardantyo, Irham Fauzan Isnaeni, Muharam Kevin Rizky Hidayat Khansa Maharani, Auryn Khootimah, Chusnul Lie, I Gede Artha Juan Christian Maesaroh, Maya Mukaromah, Latif Zuhriyah Nina Mellyana Nugraha, Tsamara Hasanah Pratama Maulana, Fajar Prilly Febi Pratiwi Purbayanto, Muhamad Anindya Hiroshi Rejeki, Tari Sri Rindawati Maulina Saddam, Teuku Muhammad Abidzar Sarifudin, Muhammad Sijabat, Dedy Syahputra Subekti, Hanifa Endru Syauqi, Shidqi Wawan Dhewanto Widhiatmoko H.P. Yogantara, Satya Elang Yulianti Yulianti