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All Journal Signifikan : Jurnal Ilmu Ekonomi Journal of Accounting and Investment Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) AkMen JURNAL ILMIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Atma Jaya Accounting Reseach (AJAR) Al-Kharaj: Journal of Islamic Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini RATIO: Reviu Akuntansi Kontemporer Indonesia Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Kreatif Indonesia IECON: International Economics and Business Conference Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Halim Usman
Universitas Muhammadiyah Palopo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Profitability on Stock Prices with Shariah Corporate Social Responsibility as a Moderating Variable (A Study of Shariah Banks Listed on the Indonesia Stock Exchange) Putri Indah; Erniyati Caronge; Halim Usman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9575

Abstract

This research aims to analyze Islamic banks listed on the Indonesia Stock Exchange (IDX) and their stock prices in relation to profitability and Shariah Corporate Social Responsibility (Shariah CSR). Profitability affects stock prices significantly, with Shariah CSR acting as a moderator, according to the study hypothesis. This study employs a quantitative approach using secondary data obtained from financial statements and annual reports. Profitability is proxied by Return on Assets (ROA), stock prices are proxied by market prices, and Shariah CSR is measured using the Islamic Social Reporting (ISR) index. Data analysis is conducted using Moderated Regression Analysis (MRA). The results indicate that profitability has a significant effect on stock prices and that Shariah CSR is proven to be a significant moderating variable. The implications of this study provide practical contributions for Islamic bank management in improving financial performance and the quality of Shariah CSR disclosure, as well as empirical contributions for investors in making investment decisions in the Islamic capital market.
Candidate Experience in Participating in Virtual Recruitment on Candidate Satisfaction and Trust: A Study at State-Owned Enterprises (PLN) Hasriani; Altri Wahida; Halim Usman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9664

Abstract

This study aims to analyze the effect of candidate experience in participating in virtual recruitment on candidate satisfaction and trust at PT PLN (Persero), with the background of increasing use of digital recruitment systems in State-Owned Enterprises, which requires companies to ensure that virtual selection processes are able to provide a good experience for candidates. This study uses a quantitative approach with a simple linear regression analysis technique through SPSS on candidates who have participated in PT PLN (Persero) virtual recruitment. The results show that candidate experience affects candidate satisfaction, while candidate experience does not affect candidate trust. Overall, this study confirms that the success of virtual recruitment depends on the company’s ability to create experiences that can increase candidate satisfaction. Therefore, improvements are needed in communication quality, transparency, and the stability of the digital recruitment system at PT PLN (Persero).
Implikasi Komparatif Penerapan PSAK 239 dan PSAK 109 terhadap Penyajian Intrumen Keuangan Emiten BEI Muh. Azhar; Antong Antong; Halim Usman
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28601

Abstract

This study aims to analyze the differences in financial instrument presentation when accounting standards are applied in different periods, namely the application of PSAK 71 (109) in 2017–2019 when PSAK 55 (239) was still effective, and the application of PSAK 55 (239) in 2020–2022 when PSAK 71 (109) was already in force. The method used is descriptive comparative with a simulation on the financial statements of PT Medco Energi Internasional Tbk for the 2017–2022 period. The results show that PSAK 71 produces higher allowance for impairment losses (CKPN), while trade receivables and other financial assets are lower compared to PSAK 55, due to the difference between the forward-looking Expected Credit Loss (ECL) and the reactive Incurred Loss Model (ILM). For derivative liabilities, no difference was found as both are measured at fair value through profit or loss. The implication highlights that the change in standards mainly affects the presentation of financial assets, while derivative liabilities remain relatively unaffected
Analisis Flypaper Effect : Dampak PAD dan DAU Terhadap Kemandirian Keuangan Daerah Provinsi Sulawesi Selatan Reski Pormadinah Imran; Halim Usman; Sultan Sultan
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28608

Abstract

The Purpose of this study is to examine how Regional Original Revenue (PAD) and General Allocation Fund (DAU) affect Regional Finance Independence. Additionally, it seeks to determine whether the Flypaper Effect phenomenon is present among South Sulawesi Province’s district and city goverments between 2020 and 2024. There is a knowledge gap on the true effect of PAD and DAU on local fiscal autonomy, as evidenced by the conflicting findings of earlier studies on fiscal decentralization in indonesia about the connection between intergovernmental transfer and regional fiscal performance. Panel data regression analisis was used in a quantitative manner. The TKKD data base and the DJPK portal of the ministry of finance provided secondary data. In order to identifity the Flypaper Effect, the study was conducted in two stages : first, to ascertain how PAD and DAU affected regional spending; second, to evaluate their influence on regional financial independence. Greater local revenue improves fiscal capasity and lessens reliance on central transfer, according to the findings, which show that PAD has a positive and significant impact on regional financial independence. DAU, on the other hand, has a negligible and smaller impact on regional spending, indicating that payments from the federal government are becoming less important in influencing local fiscal policy. This study offers policy suggestions for enhancing local financial sustainability as well as actual proof of South Sulawesi’s increasing fiscal independence.
Simbolisme dalam Praktik Pengelolaan dan Komunikasi Keuangan di Kabupaten Luwu Eva Astria; Antong Antong; Halim Usman
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30231

Abstract

This study examines symbolism in the practice of village financial management and communication, as well as how these symbols are interpreted by village officials and the community in shaping transparency, accountability, and the legitimacy of village government. The study uses a qualitative approach with an interpretive paradigm based on symbolic interactionism theory. Data was collected through in-depth interviews, participatory observation, and document analysis of financial management in three villages in Luwu Regency and then analyzed interpretatively. The results show that accounting practices are interpreted in various ways, ranging from symbols of administrative order through reports and information boards, symbols of participation through deliberations, to symbols of morality and social trust through direct interaction between officials and villagers. Transparency in villages needs to consider the symbolic dimension and social communication in village accounting practices.
Determinan Audit Delay Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023: Indonesia Piona Piona; Halim Usman; Andika Rusli
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30263

Abstract

This study aims to analyze the influence of company size, profitability, leverage, and Public Accounting Firm (KAP) size on audit delay in mining companies listed on the Indonesia Stock Exchange (IDX). The population of this study was all mining sector companies listed on the IDX during a certain observation period. The sampling technique used a purposive sumpling method with the criteria of companies that published complete and consistent audited financial statements during the study period. The data analysis method used was panel data regression analysis with the help of Eviews software, through the stages of model selection testing, classical assumption testing, and hypothesis testing. The result of the study indicate that company size and KAP size have a negative effect on audit delay, while profitability and leverage have a positive effect on audit delay. This study provides practical implications for company management in improving the timeliness of financial reporting and for investors as a consideration in making investment decisions.
Kajian Partisipasi Masyarakat dan Inovasi Digital dalam Mencegah Penyelewengan Dana Desa di Desa Tirowali: Indonesia Alisa Alisa; Andika Rusli; Halim Usman
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30271

Abstract

Misappropriation of village funds remains a significant issue in village governance. This study aims to analyze the influence of community participation and digital innovation in preventing the misappropriation of village funds in Tirowali Village. The research employed a quantitative approach using a survey of 90 respondents. The data were analyzed using multiple linear regression after the research instruments were declared valid and reliable. The results indicate that, partially, community participation does not have a significant effect, whereas digital innovation through the utilization of the Village Information System (SID) and Siskeudes has a positive and significant effect. Simultaneously, both variables have a significant effect, as indicated by the Adjusted R² results. These findings emphasize that digital innovation plays a dominant role in enhancing transparency and accountability.
Technological Advances and Knowledge-Based Economy on Labor Absorption: Evidence in Indonesia Sri wahyuny Mustafa; I Ketut Patra; Jusman; Halim Usman; Adya Utami Syukri
Signifikan: Jurnal Ilmu Ekonomi Vol. 15 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v15i2.47274

Abstract

Research Originality: This study develops an integrated model to examine the direct and indirect effects of technological advances and the knowledge-based economy on labor absorption through private investment and human capital. Research Objectives: This study aims to analyze the direct and indirect impacts of technology and the knowledge-based economy on labor absorption, with private investment and human capital development as mediating mechanisms, and to formulate an integrated policy framework to improve labor absorption. Research Methods: Three-Stage Least Squares (3SLS) estimation of a three-equation simultaneous system using provincial panel data from 34 Indonesian provinces from 2015 to 2024. Empirical Results: Technological progress and knowledge-based economy development stimulate labor absorption through direct effects and substantial indirect pathways via private investment and human capital accumulation. Private investment signals skill requirements to education systems; human capital attracts further investment through productivity enhancement. Implication: Coordinated multi-sector policies integrating technology adoption, private investment incentives (tax breaks, technology parks), dramatic expansion of vocational education, knowledge-based economy infrastructure, regionally differentiated approaches, and integrated labor market monitoring systems. JEL Classification: J20, J24, O33 How to Cite:Mustafa, S. W., Patra, I. K., Jusman., Usman, H., & Syukri, A. U. (2026). Technological Advances and Knowledge-Based Economy on Labor Absorption: Evidence in Indonesia. Signifikan: Jurnal Ilmu Ekonomi, 15(2), 501-514. https://doi.org/10.15408/sjie.v15i2.47274.
Co-Authors Abid Ramadhan Adya Utami Syukri Agunawan Andis Alisa Alisa Altri Wahida Amanda Amanda Andi Dahri AP Andika Rusli Antong Antong Antong Antong Antong Antong David Karisma Duriani Duriani Erniyati Caronge Eva Astria Hapid Hasnita Hasdi Hasriani I Ketut Patra Indra Kusdarianto, Indra Iriansyah Iriansyah Jusman M. Risal Mildayanti Mira Pita Sari Muh. Azhar Muslianti Middin Nispa Sari Piona Piona Putri Dewintari Putri Indah Rahmawati Rahmawati Rahmawati Reski Pormadinah Imran Riyanti Rusni Rusanda Sahwa Aulia S Sahwa Hermila Samsul Bachri Sri Wahyuny Mustafa Sri Wahyuny Mustafa Sultan Sultan Sumarno Sumarno Surahmi Sahruddin Yohanes Rura