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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Indonesian Economy and Business Jurnal Akuntansi Aktual Jurnal Riset Akuntansi dan Keuangan IKRA-ITH EKONOMIKA JAF- Journal of Accounting and Finance eCo-Buss Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Pasundan International of Community Services Journal (PICS-J) Jurnal Widya JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Economic Reviews Journal Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Accounting Inaba Inaba of Community Services Journal Journal of Economics, Management, Accounting and Computer Applications International Journal of Humanities, Law, and Politics
Ferry Kosadi
Universitas Indonesia Membangun
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Teknologi Finansial, Transparansi Laporan Keuangan, dan GCG Terhadap Nilai Perusahaan Perbankan Fitriani, Anita; Kosadi, Ferry
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5568

Abstract

Penelitian ini bertujuan untuk mengkaji peran teknologi finansial, transparansi laporan keuangan, dan Good Corporate Governance (GCG) dalam memengaruhi nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017–2024. Pendekatan penelitian yang digunakan adalah kuantitatif asosiatif dengan memanfaatkan data panel yang bersumber dari laporan tahunan, laporan keuangan masing-masing perusahaan, serta situs resmi BEI. Pemilihan sampel dilakukan menggunakan metode purposive sampling sehingga diperoleh 14 bank yang memenuhi kriteria penelitian. Nilai perusahaan diukur menggunakan proksi Tobin’s Q, sedangkan teknologi finansial, transparansi laporan keuangan, dan GCG diukur berdasarkan indeks dan skor pengungkapan yang relevan sesuai dengan ketentuan yang berlaku. Analisis data dilakukan melalui statistik deskriptif dan pengujian persyaratan dasar model regresi linier berganda untuk memastikan kelayakan model penelitian. Hasil penelitian menunjukkan bahwa secara parsial teknologi finansial, transparansi laporan keuangan, dan GCG berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, hasil pengujian simultan membuktikan bahwa ketiga variabel independen tersebut secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan dengan koefisien determinasi sebesar 67,8%. Temuan ini mengindikasikan bahwa penerapan inovasi digital, peningkatan keterbukaan informasi keuangan, serta pelaksanaan tata kelola perusahaan yang baik berperan penting dalam meningkatkan kepercayaan investor dan nilai perusahaan perbankan, sehingga dapat menjadi bahan pertimbangan bagi manajemen, investor, dan pemangku kepentingan dalam pengambilan keputusan.
Pengaruh Net Interest Margin (NIM), Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada Perusahaan Subsektor Perbankan yang Terdaftar di BEI pada Tahun 2017-2024 Utami, Nur Anisa; Kosadi, Ferry
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5916

Abstract

Studi ini meneliti bagaimana Net Interest Margin (NIM), Biaya Operasional Pendapatan Operasional (BOPO), Loan To Deposit Ratio (LDR) terhadap Return On Assets (ROA) pada perusahaan subsektor perbankan yang tercantum pada Bursa Efek Indonesia pada tahun 2017-2024. Metodologi yang digunakan peneliti adalah pendekatan deskriptif dan pendekatan verifikatif dengan menggunakan metode kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan perbankan pada situs web www.idx.co.id. Teknik pemilihan sampel dilakukan menggunakan metode purposive sampling yang sesuai dengan kriteria sehingga diperoleh tujuh perusahaan perbankan yang memenuhi kriteria dengan total 56 observasi. Dalam penelitian ini variabel dependen yaitu ROA, sedangkan variabel independen ialah Net Interest Margin (NIM), Biaya Operasional Pendapatan Operasional (BOPO), dan Loan To Deposit Ratio (LDR). Analisis data dilakukan menggunakan regresi linier berganda dengan perangkat lunak SPSS versi 27, disertakan pengujian asumsi klasik untuk memastikan kelayakan model penelitian. Hasil penelitian secara parsial menemukan bahwa Return On Asset (ROA) dipengaruhi secara positif dan signifikan oleh Net Interest Margin (NIM), akan tetapi dipengaruhi secara negatif dan signifikan oleh Biaya Operasional Pendapatan Operasional (BOPO), dan tidak dipengaruhi secara signifikan oleh Loan To Deposit Ratio (LDR). Namun, secara simultan Return On Asset (ROA) secara signifikan dipengaruhi secara bersamaan oleh Net Interest Margin (NIM), Biaya Operasional Pendapatan Operasional (BOPO), dan oleh Loan To Deposit Ratio (LDR).
Perception of Micro Small and Medium Enterprises Performers, Accounting Understanding and Socialization on The Inplementation of Accounting Standard for Micro Small and Medium Entity Hamdani, Deni; Kosadi, Ferry; Febriyanti, Diah
Journal of Economics, Management, Accounting and Computer Applications Vol. 2 No. 2 (2025)
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jemaca.v2i2.14

Abstract

The research objective is to determine the extent of the implementation Accounting Standard for MSME’s Entity to the variables that influence it by covering: perception, understanding of accounting, and socialization. Descriptive and verificative methods were used in this study with double multiple regression analysis. The research population is Handicraft MSME’s registered at the Office of Cooperatives for Micro, Small and Medium Enterprises in Bandung. Sampling using Proportional with the Slovin Formula. For Parsial results showed   Perceptions of MSME actors had no effect on the application of Accounting Standard for MSME’s Entity, Accounting understanding and Socialization of Accounting Standard for MSME’s Entity had a significant influence on the application of Accounting Standard for MSME’s Entity. For Simultaneous result showed  perceptions of MSME’s actors, Accounting Understanding, and Socialization of Accounting Standard for MSME’s Entity affect the Implementation of Accounting Standard for MSME’s Entity. These result hoped had implication that Accounting Standard for MSME’s Entity can be one of the drivers of financial literacy for MSME’s so that they gain wider access to financing from the banking industry.
Pengaruh Kecanggihan TI, Kualitas SIA, dan Kemampuan Teknik Personal terhadap Efektivitas SIA pada UMKM Makanan dan Minuman di Kota Bandung Puji Suci Aulia; Ferry Kosadi
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2899

Abstract

Transformasi digital menuntut para pihak yang menjalankan usaha UMKM dalam mendukung keputusan bisnis agar efesien yaitu dengan mengoptimalkan pemanfaatan sistem informasi akuntansi (SIA). Tujuan dari penelitian ini yaitu guna menganalisa pengaruh kecanggihan TI, kualitas SIA, dan kemampuan teknis personal terhadap efektivitas SIA pada UMKM di Kota Bandung. Metode yang digunakan dengan melakukan analisis secara kuantitatif dengan desain deskriptif-verifikatif. Untuk memperoleh data dilakukan penyebaran kuesioner kepada 100 pelaku UMKM, selanjutnya dilakukan analisis data dengan memanfaaatkan regresi linier berganda menggunakan perangkat lunak SPSS versi 25. Hasil analisis mengemukakan secara parsial dan simultan bahwa ketiga variabel independent memberikan dampak signifikan terhadap efektivitas SIA. Uji t menghasilkan nilai signifikan untuk kecanggihan teknologi informasi (t = 5,220), kualitas sistem (t = 5,505), dan kemampuan teknis (t = 6,928), yang seluruhnya berada di bawah taraf signifikansi 0,05. Di sisi lain, uji F menunjukkan bahwa F hitung sebesar 33,342, yang melebihi F tabel (2,7), yang menunjukkan bahwa model regresi valid secara simultan. Koefisien adjusted R square sebesar 0,495 mengindikasikan bahwa sekitar 49,5% perubahan pada efektivitas SIA dapat dijelaskan oleh tiga variabel yang diteliti, pengaruh selebihnya berasal dari faktor lain yang tidak tercakup dalam model analisis. Temuan ini menegaskan bahwa efektivitas SIA pada UMKM dipengaruhi oleh kesiapan teknologi, kualitas sistem yang dimiliki, serta kompetensi teknis pengguna. Hasilnya diharapkan dapat menjadi dasar pengambilan keputusan bagi pelaku usaha maupun pengembang sistem digital.
The Impact of Working Capital, Inventory, and Total Assets on Net Profit (A Study on Trading Companies in The Retail Sub-Sector Listed on The Indonesia Stock Exchange for the Period 2017-2024) Shena Victoria; Santi Damayanti; Ferry Kosadi
Jurnal Indonesia Sosial Sains Vol. 7 No. 3 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i3.2287

Abstract

Finding and explaining the impact of working capital, inventory, total assets, and sales on net profit is the primary goal of this study. This data is derived from secondary sources found in IDX. Within the Financial Statement Period 2017–2024, the sample population consists of 31 retail trade subsector companies registered on the Indonesia Stock Exchange. For the sample, four different firms were chosen. Nonprobability sampling is the basis of this method's purposeful sample approach. The quantitative research methodologies employed in this study are both descriptive and verifiable. Standard deviation, mean, minimum, and maximum are the four pillars upon which descriptive statistics rest. Four parts make up verifiable statistical analysis: the determination coefficient, the product-moment correlation coefficient, the classical assumption test, and multiple linear regression. The t-test and the f-test are the two ways that hypotheses may be tested. Working Capital (X1) has a positive effect on net profit (t-value: 3.930, exceeding ttable: 2.045, and p-value: less than 0.05), while Inventory (X2) has a similar effect (t-value: 2.156, exceeding ttable: 2.045, and p-value: less than 0.05), according to the t-test for partial hypotheses. the third With a significance level below 0.050 and an estimated t value of -2.597 (smaller than the table t value of -2.045), Total Assets (X3) have a negative effect on Net Profit. The outcomes of Working Capital, Inventory, and Total Assets all had an impact on Net Profit at the same time, according to the findings of the simultaneous hypothesis test (f-test). With a GIS value of less than 0.001, an FCount of 24.913 was obtained.
Pengaruh ROE, NPL, dan LDR Terhadap PBV Perbankan di BEI 2020-2024 Lestari, Risa Fuzi; Kosadi, Ferry; Hamdani, Deni
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6376

Abstract

Selama rentang waktu 2020 hingga 2024, studi ini mengkaji pengaruh Return On Equity (ROE), Non Performing Loan-Gross (NPL-Gross), serta Loan to Deposit Ratio (LDR) terhadap Price to Book Value (PBV) pada emiten perbankan yang terdaftar di Bursa Efek Indonesia. Bank-bank kategori "Big Four" seperti BBCA, BMRI, dan BBRI menjadi indikator utama iklim investasi di BEI, sektor perbankan memainkan peran penting sebagai tulang punggung ekonomi nasional. Seringkali, stabilitas pertumbuhan ekonomi nasional diukur melalui kinerja dan valuasi saham perbankan. Data sekunder dari 31 perusahaan telah diolah selama lima tahun melalui metode kuantitatif dengan teknik analisis panel data. Hasil pengujian Chow dan pengujian Hausman menunjukkan Model Efek Tetap sebagai pilihan utama; verifikasi asumsi klasik membuktikan bahwa data bersifat normal dan tidak mengandung multikolinearitas. Secara parsial, ROE, NPL-Gross, dan LDR memberikan dampak negatif signifikan terhadap PBV berdasarkan temuan riset ini. Di sisi lain, pengujian simultan mengindikasikan bahwa ketiga variabel tersebut berpengaruh secara material terhadap PBV. Nilai R-Square sebesar 0,62 menunjukkan bahwa variabel independen mampu menjelaskan 62% variasi PBV. Sementara itu, faktor eksternal di luar ruang lingkup penelitian ini turut menyumbang 38% variasi sisanya. Penelitian ini memberikan wawasan berharga bagi investor dan regulator dalam menilai kinerja valuasi bank di tengah dinamika pasar modal Indonesia. Temuan ini juga mendorong eksplorasi variabel tambahan untuk model yang lebih komprehensif di masa depan.
Pengaruh DER, NPM, dan CR terhadap Pertumbuhan Laba pada Perusahaan Sektor Infrastructures Periode 2017-2024 Adinda Deva Az'Zahra; Ferry Kosadi; Deni Hamdani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8765

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER), Net Profit Margin (NPM), dan Current Ratio (CR) terhadap pertumbuhan laba pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017–2024. Pertumbuhan laba merupakan salah satu indikator penting dalam menilai kinerja keuangan perusahaan serta keberlangsungan operasionalnya di masa depan. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keuangan lima perusahaan sektor infrastruktur yang terdaftar di BEI. Teknik analisis yang digunakan meliputi analisis regresi linier berganda, analisis korelasi, uji asumsi klasik, serta pengujian hipotesis melalui uji parsial (uji-t) dan uji simultan (uji-F). Hasil penelitian menunjukkan bahwa secara parsial terdapat variabel independen tertentu yang memiliki pengaruh signifikan terhadap pertumbuhan laba perusahaan. Namun, berdasarkan hasil uji simultan, DER, NPM, dan CR secara bersama-sama tidak menunjukkan pengaruh yang signifikan terhadap pertumbuhan laba. Selain itu, nilai koefisien determinasi yang rendah, yaitu sebesar 1,0%, mengindikasikan bahwa kemampuan ketiga variabel independen dalam menjelaskan variasi pertumbuhan laba masih sangat terbatas. Hal tersebut menunjukkan bahwa terdapat faktor-faktor lain di luar model penelitian yang lebih dominan dalam memengaruhi pertumbuhan laba perusahaan sektor infrastruktur. Dengan demikian, penelitian ini memberikan gambaran bahwa rasio keuangan tertentu belum tentu mampu menjelaskan perubahan pertumbuhan laba secara menyeluruh.
THE OPTIMIZATION OF ONLINE SELLING THROUGH WEBSITE-BASED E-COMMERCE APPLICATIONS AND MOBILE APPLICATIONS FOR MSMES Rama Chandra Jaya; Ferry Kosadi
Inaba of Community Services Journal Vol. 1 No. 1 (2022): Volume 1 No. 1, June 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v1i1.31

Abstract

The challenges of MSMEs in the digital era through the use of digital platforms in transactions are an excellent opportunity to expand marketing which is expected to increase sales revenue. The digital platform in the form of a marketplace provides various features that can be utilized by MSMEs in the form of online shop features, product promotions, product management and delivery services as well as various payment features that provide convenience and convenience for customers to shop. However, not all MSME actors are able to take advantage of various features in the marketplace with various obstacles faced by MSMEs, including a lack of understanding of the various features available and the benefits that will be obtained as well as a reluctance to learn and operate the various features provided both on the website platform and those that are available. is mobile. The purpose of socializing the use of websites and mobile commerce is expected to help increase market expansion and increase sales revenue as well as increase digital literacy from MSMEs. The method used is through counseling and training as well as the practice of using various features available on the marketplace including product management and packaging and promotion. Further processes, especially those related to increasing income and financial management, are still needed in the utilization of this website and mobile commerce.
THE SOCIALIZATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) AND WORKSHOP ON SPREADSHEET APPLICATIONS FOR FINANCIAL REPORTS Ferry Kosadi; Wajib Ginting
Inaba of Community Services Journal Vol. 1 No. 1 (2022): Volume 1 No. 1, June 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v1i1.32

Abstract

The purpose of this activity is to increase knowledge and understanding of formal financial reports in accordance with SAK EMKM through socialization in the process of accounting records and preparation of financial reports as well as training using spreadsheet application software to compile financial reports with a transactional approach commonly used by business actors, namely cash disbursements and receipts with automation. the process of recording inventories, fixed assets and preparing formal financial reports in the form of Profit and Loss and Financial Position (Balance Sheet). Initial Stages of Activities, conducting several interview processes to find out the production, buying and selling processes as well as recording habits including recording fixed assets and inventories. Then proceed with the preparation of socialization materials for recording and financial reporting based on SAK EMKM and compiling an application for recording transactions with automation in making financial reports using Spreadsheet Software, namely Microsoft Excel with VBA and Macro. Furthermore, the Socialization of Recording and Preparation of Financial Reports based on SAK EMKM and Workshop on the Use of Spreadsheet Applications in Making Financial Reports was carried out. The results show that the majority of MSME actors tend not to register formally and do not make financial reports based on SAK EMKM. The preparation of financial statements is carried out when there is a need for legality related to access to funding by involving third parties in its preparation.
Socialization of Accounting Records and Financial Reports Preparation Using Several Alternative Software Ferry Kosadi; Wajib Ginting
Inaba of Community Services Journal Vol. 3 No. 1 (2024): Volume 3 No. 1, June 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v3i1.283

Abstract

The aim of this activity is to improve the technical skills of participants, especially in the process of managing accounting data and preparing financial reports through various alternative software and preparing participants' involvement in activities with MSMEs. The main obstacle faced is technical problems related to tracking troubleshooting when the software process is disrupted, or the results of the process are not as they should be. Repeated software usage training will provide better abilities along with an understanding of the characteristics of each software used. Participants can understand the database as the main part of an information system well, but the technical preparation of the database structure still requires further socialization. Participants' interest and confidence in contributing to community services activities showed a very good response so that in future activities it is hoped that their involvement can continue to be increased by previously carrying out orientation and conditioning on certain software.
Co-Authors Adinda Deva Az'Zahra Aini Nur Izzati Anita Fitriani Aprilia, Elsa Apriliyani, Suci Chandra Jaya, Rama Deni Hamdani Devyanthi Syarif Eka Marleni Eleanor, Edelweiss Febriyanti, Diah Gita Cahyani, Ariani Intan Suselo Kartika Berliani Kasir Kasir Khoirunnisa, Nabila Kinaya, Cyntia Octavia Lena Purba, Dhonna Lestari, Risa Fuzi Mentari, Mei Linda Muhammad Iqbal Alamsyah Puji Suci Aulia Rama Chandra Jaya Rezki Fauziani, Viera Ridwan Ridwan Salza Adzri Arismutia Santi Damayanti Shena Victoria Suselo, Intan Utami, Nur Anisa Vina Merliana Wajib Ginting Wajib Ginting Zakaria, Rizki Muhammad