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All Journal Jurnal Antropologi: Isu-Isu Sosial budaya AJIE (Asian Journal of Innovation and Entrepreneurship) JURNAL IQRA´ Matrik : Jurnal Manajemen dan Teknik Industri Produksi Enrichment : Journal of Management Cross-border West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance Jurnal Ekonomi, Bisnis dan Sosial INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Jurnal Ekonomi dan Bisnis (Jebi)
Antoni Antoni
Universitas Wijaya Putra
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH MEKANISME CORPORATE GOVERNANCE, PROFITABILITAS DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN R. Ayu Lailatus S.DN; Antoni Antoni
Jurnal Ekonomi, Bisnis dan Social Vol 2 No 1 (2024): JEBS, April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This research is to analyze the influence of corporate governance mechanisms, profitability and ownership structure on earnings management. The aim is to obtain evidence of the influence of independent commissioners, audit committees, profitability and institutional ownership. Quantitative descriptive research, the research population is 65 food and beverage companies on the Indonesia Stock Exchange for the period 2019 to 2021. The author took a sample, namely purposive sampling, with data obtained from 24 companies. Using SPSS 26 statistical data techniques. Based on the data results, corporate governance, profitability and ownership structure do not have a significant effect on earnings management.
Pengaruh Cash Holding Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Healthcare Tahun 2019-2021 Silvia Kristiningrum; Antoni Antoni
Jurnal Ekonomi, Bisnis dan Social Vol 2 No 2 (2024): JEBS, Juli 2024
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh cash holding terhadap nilai perusahaan. Lebih lanjut lagi, penelitian ini juga bertujuan untuk mendapatkan bukti empiris mengenai peran moderasi good corporate governance pada pengaruh cash holding terhadap nilai perusahaan. Populasi dalam penelitian ini adalah 30 perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling, sehingga diperoleh 16 perusahaan sampel untuk periode 3 tahun (2019-2021) dengan 48 data observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa cash holding berpengaruh positif signifikan terhadap nilai perusahaan. Good corporate governance tidak dapat memoderasi pengaruh cash holding terhadap nilai perusahaan. Lebih lanjut lagi, penelitian ini menemukan bahwa good corporate governance berpengaruh positif signifikan terhadap nilai perusahaan.
Effects of Entrepreneurship Training, Digital Innovation, and Social Capital on Business Sustainability in the Creative Industry Sector Loso Judijanto; Haruni Ode; Arief Yanto Rukmana; Antoni Antoni; Najdah Thalib
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1189

Abstract

This study investigates the impact of Digital Innovation, Entrepreneurship Training, and Social Capital on Business Sustainability within the creative industries sector. Utilizing a quantitative research approach, data were collected from 150 business owners and managers using a structured questionnaire with a five-point Likert scale. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) to test the proposed hypotheses. The results reveal that all three factors—Digital Innovation, Entrepreneurship Training, and Social Capital—have positive and significant effects on Business Sustainability. Specifically, Social Capital emerged as the strongest predictor, followed by Digital Innovation and Entrepreneurship Training. These findings underscore the importance of embracing digital technologies, investing in entrepreneurial education, and cultivating strong social networks to enhance the sustainability of creative enterprises. The study provides valuable insights for practitioners, policymakers, and educators in the creative industries, offering practical strategies for fostering long-term business success.
Bibliometric Analysis of Digital Transformation in Business Strategic Loso Judijanto; Anggi Oktawiranti; Saida Zainurossalamia Za; Mahmuddin Mahmuddin; Antoni Antoni
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1501

Abstract

This study employs a bibliometric analysis to explore the academic landscape of digital transformation in business strategy. Utilizing the Scopus database and VOSviewer software, the study analyzes key themes, research trends, and collaboration patterns from 2000 to 2023. The findings highlight the centrality of digital transformation in shaping organizational strategies and its strong connections with concepts such as digital business strategy, data analytics, and sustainability. Emerging trends include the growing integration of digital transformation with sustainable development goals and its application in specific industries such as manufacturing and SMEs. The study identifies prominent contributors and geographic hubs, revealing the dominance of developed countries in this field while noting limited representation from developing economies. Key challenges, such as data integration, conceptual ambiguity, and regional disparities, are discussed alongside opportunities for future research. This study provides valuable insights for academics, practitioners, and policymakers aiming to leverage digital transformation for strategic and sustainable business growth.
The Multicultural Islamic Education Development Strategy on Educational Institutions Hifza Hifza; Antoni Antoni; Abdul Wahab Syakhrani; Zainap Hartati
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 5 No. 1 (2020): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v5i1.799

Abstract

The aim of this study was to analyse the strategies for the development of multicultural Islamic education in Islamic educational institutions. It used literature studies based on a qualitative approach. The study showed that: the first the foundation of multicultural Islamic Education Development consists of religious, historical, psychological, sosio-kultural and geographic foundations. Second, the Multicultural Islamic Education development strategy on Islamic educational institutions can be pursued through two approaches, namely quantitative and qualitative. Quantitative development strategy was with the socialization and internalization program through scientific activities, multicultural education innovation programs, and build a culture that accommodates the spirit and multicultural values in the environment of Islamic institutions. While the development strategy qualitative was the intensive study program of the Qur'an and Sunnah, curriculum revision programs, education and training programs for educators, and local wisdom programs. Keywords: Development Strategy, Multicultural Islamic Education, Strategy Educational Institution
THE INFLUENCE OF SUSTAINABILITY REPORTING ON INVESTOR DECISIONS IN MANUFACTURING COMPANIES Antoni Antoni
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
Publisher : Adisam Publisher

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Abstract

This research aims to analyze the influence of sustainability reporting on investor decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research uses a quantitative approach with an explanatory method. The research population includes all manufacturing companies that publish sustainability reports, with sample selection done thru purposive sampling. The data used consists of secondary data in the form of annual reports and sustainability reports, as well as optional primary data from questionnaires or interviews with investors. The independent variable is sustainability reporting, measured using ESG (Environmental, Social, Governance) indicators, while the dependent variable is investor decisions. Data analysis techniques include validity and reliability testing, multiple linear regression analysis, and hypothesis testing (t-test, F-test, and coefficient of determination). The research findings indicate that sustainability reporting significantly impacts investor decisions, with environmental and governance aspects being the most dominant factors. Companies with high compliance levels with GRI or POJK standards tend to attract greater investor interest and achieve higher stock trading volumes. This finding confirms that sustainability reporting is not only a regulatory obligation, but also an effective business strategy for building trust and corporate reputation. The recommendations of this research encourage companies to improve the quality of their sustainability reporting, and for regulators to strengthen policies and oversight to create a healthy, transparent, and sustainable investment climate.
THE NEXUS BETWEEN TAX POLICY DYNAMICS AND THE COMPLEXITIES OF POLITICAL AND SOCIO-ECONOMIC STABILITY IN INDONESIA Antoni Antoni
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 11 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

Tax policy plays a crucial role in shaping the socioeconomic landscape of nations, reflecting political ideologies and priorities while impacting political dynamics and socioeconomic stability. This paper comprehensively analyzes the intricate relationship between tax policy dynamics and the complexities of political and socio-economic stability in Indonesia. By examining the influence of political ideologies on tax policy formulation and the role of political institutions in shaping tax policies, this study elucidates the underlying mechanisms driving tax policy decisions. Furthermore, empirical insights from studies on tax policy in Indonesia shed light on the impact of tax policies on income distribution, economic growth, and social welfare outcomes. Drawing on theoretical frameworks and comparative analyses, this paper identifies key challenges facing tax policy implementation and offers recommendations to fortify tax policy frameworks, foster fiscal sustainability, and promote inclusive development in Indonesia.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN STRATEGI BISNIS SEBAGAI MODERASI (Studi Empiris Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2019 – 2021) Stefania Lewa Lam; Antoni Antoni
Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2023): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to determine the effect of intellectual capital on financial performance with a business strategy as moderator. The population used in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2019- 2021 period. The sampling technique used in this study was purposive sampling based on the criteria, in order to obtain 16 samples of companies in the food and beverage sector that met the criteria.This study used SPSS 21 tools. Moderation regression analysis was used in this study. Based on the results of data analysis using the t test, it is known that intellectual capital does not have a significant direct effect on financial performance, but business strategy can moderate the effect of intellectual capital on financial performance. Thus, companies must recognize intellectual resources and develop business strategies that take into account their needs.
Co-Authors Abdul Wahab Syakhrani Adih Supriadi Aminatuzzuhro Anggi Oktawiranti Arief Yanto Rukmana Aslan Aslan B.M.A.S. Anaconda Bangkara Bachtiar Rahman Halik Bachtiar Rahman Halik Bachtiar Sembiring Devi Auliya Styaningsih Endang Fatmawati Evracia Turukay Fitriani Galuh Nashrulloh Kartika Mayangsari Rofam Haruni Ode Hasmia Melati Arifin Heru Tjahjono Hifza Hifza Loso Judijanto M. Ali Mauludin Muhammad Hasan Abdullah Najdah Thalib R. Ayu Lailatus S.DN R. Ayu Lailatus S.DN Silvia Kristiningrum Siswahyudianto Stefania Lewa Lam Sugiharti Sugiharti Suhari Suhari Syam'un Syam'un Tasya Oktari ZA, Saida Zainurossalamia Zainap Hartati