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All Journal Jurnal Kajian Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Inovator : Jurnal Manajemen MONETER Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL AKUNIDA Journal on Education JURNAL PUNDI eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Marketing JURMA : Jurnal Program Mahasiswa Kreatif COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Media Ekonomi Moneter : Jurnal Keuangan dan Perbankan JAKBS Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Nusantara Manager : Jurnal Ilmu manajemen
Hurriyaturrohman Hurriyaturrohman
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Corporate Governance, Intellectual Capital, dan Arus Kas Operasi Terhadap Financial Distress Muhammad Rizky Nugraha; Muhammad Imam Sundarta; Hurriyaturrohman Hurriyaturrohman
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1624

Abstract

Salah satu aspek penting dalam manajemen bisnis adalah kemampuan mengelola risiko keuangan, terutama yang berkaitan dengan kemungkinan kebangkrutan. Beberapa faktor penting yang dapat menyebabkan perusahaan mengalami masalah keuangan termasuk tata kelola perusahaan yang buruk, pendapatan tidak memenuhi target, arus kas yang buruk, seringnya pergantian karyawan dan pengeluaran yang melebihi anggaran. Ada sejumlah unsur yang dianggap dapat memengaruhi atau menyebabkan perusahaan mengalami masalah keuangan seperti kepemilikan institusional, komisaris independen, dan gender diversity, intellectual capital dan arus kas operasi, karena financial distress berkaitan tentang kualitas manajemen dan kinerjanya untuk menjalankan perusahaan. Tujuan dalam penelitian ini guna meninjau kaitan antara tata kelola dan kesanggupan manajemen untuk menjalankan perusahaan, termasuk mengelola arus kas operasi dan intellectual capital, terhadap financial distress yang dihitung memakai rumus Altman Z Score. Metode purposive sampling dipakai dalam memilah 67 populasi dari sektor konstruksi yang tercatat di Bursa Efek Indonesia dari tahun 2020–2022, sehingga menghasilkan 57 sampel. Analisis data dengan analisis regresi linear berganda di software SPSS. Metode analisis data yaitu analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Temuan memperlihatkan bahwa ketika variabel independen diuji secara parsial, variabel independen yang mencakup kepemilikan institusional, komisaris independen, gender diversity, dan intellectual capital tidak mempengaruhi variabel dependen. Sementara itu, variabel independen arus kas operasi mempengaruhi financial distress. Pengujian secara bersamaan, variabel independen mempengaruhi variabel dependen
The Impact of Boycott Sentiment on Returns and Risk in Consumer Sector Stocks Nurhayati, Immas; Suharti, Titing; Hurriyaturrohman, Hurriyaturrohman
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.22165

Abstract

The purpose of this study is to examine the impact of product boycott sentiment on the returns and risks of six stocks in the consumer sector listed on the Indonesia Stock Exchange. The six stocks are UNVR, FAST, MAPI, MAPA, MAPB, and PZZA. The results show that PZZA experienced the highest decline in returns of -362.84%, followed by FAST at -303.91%, UNVR at -221.65%, MAPB at -180.84%, and MAPA at -72.09%. The only stock that experienced an increase in returns was MAPI at 88.09%. Based on the risk proxied by variance, FAST experienced a fairly high variance rotation from 0.00031 to 0.00175. UNVR, MAPA, and MAPB showed a decrease in variance, indicating a calmer market despite their negative performance returns. PZZA was the only company with stable risk but significantly negative returns. MAPI was the only stock with positive returns and increasing variance. Based on the mean difference test, PZZA's p-value of 0.02695 (<0.05) indicates a positive and significant effect of the boycott on PZZA's declining returns. Other issuers, UNVR, FAST, MAPI, MAPA, and MAPB, were not statistically significant, having p-values ​​>0.05
Tax Avoidance in the Global Economy: Mechanisms, Impacts, and Regulatory Responses Mohamad Anwar Masruri; Rasiman Rasiman; Verni Asvariwangi; Rizal Fadilah; Hurriyaturrohman Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v4i1.19852

Abstract

Tax avoidance remains a crucial issue in global fiscal policy, undermining the public revenue system and exacerbating economic inequality. This article synthesizes the latest research on tax avoidance mechanisms, socio-economic implications, and the ever-evolving regulatory framework. Using a systematic literature review, we analyzed peer-reviewed studies, policy documents, and empirical data from 2018 to 2024. Key findings reveal sophisticated strategies such as profit shifting, transfer pricing manipulation, and exploitation of tax havens, which are widely used by multinational corporations (MNEs) and high-income individuals (HNWIs). This article highlights the role of digitalization and crypto assets in facilitating non-transparent financial flows, while also evaluating the effectiveness of global initiatives such as the OECD's Base Erosion and Profit Shifting (BEPS) Project and the Global Minimum Tax Agreement. Policy recommendations focus on transparency, multilateral cooperation, and the use of adaptive technologies.
Analysis of Financial Performance Before and After the Implementation of PSAK 116 on Lease (Empirical Study on Infrastructure Companies in the Telecommunication Sub-Sector Listed on the IDX) Muhammad Rizky Firmansyah Muhammad; Hurriyaturrohman Hurriyaturrohman; NA Rumiasih
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v4i1.21501

Abstract

The implementation of PSAK 116 brings significant changes to a company's financial statements because it requires the lessee to recognize the right to use the leased asset and the obligation to pay rent if the lease term is more than 12 months. This study aims to examine the differences in the company's financial performance before and after the implementation of PSAK 116, with the object being a telecommunications infrastructure company listed on the Indonesia Stock Exchange (IDX) and having implemented this standard since 2020. The research method uses a quantitative approach with secondary data from the 2020–2021 annual reports. The variables studied include solvency ratios (Debt to Equity Ratio, Debt to Asset Ratio) and profitability ratios (Return on Assets, Return on Equity). The analysis was conducted using a Paired Sample t-Test. The results show that PSAK 116 has a significant effect on financial ratios, especially on the solvency ratio, while the impact on profitability varies between companies according to their respective characteristics. The implementation of PSAK 116 is considered to increase the transparency of financial reports and provide a more realistic picture of the company's financial position and ability to generate revenue. Keywords: PSAK 116, financial performance, solvency
Customized Value Added Intellectual Capital dan Kinerja Bank : Peran Risiko Kredit Erlangga Ferdiansyah; Desmy Riani; Hurriyaturrohman Hurriyaturrohman
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

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

Abstract

Studi ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja keuangan dengan risiko kredit sebagai variabel mediasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini dilandasi oleh teori Resource Based View yang menjelaskan bahwa pengelolaan sumber daya strategis, termasuk aset intelektual, mampu menciptakan keunggulan kompetitif dan meningkatkan kemampuan perusahaan dalam menghasilkan laba. Intellectual capital diukur menggunakan metode Customized Value Added Intellectual Capital (CVAIC), kinerja keuangan diproksikan menggunakan Return on Assets (ROA), sedangkan risiko kredit diukur menggunakan Non Performing Loan (NPL). Penelitian menggunakan pendekatan kuantitatif dengan metode eksplanatori serta data sekunder berupa laporan keuangan tahunan perusahaan perbankan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 20 perusahaan perbankan dengan total 100 observasi penelitian. Analisis data dilakukan menggunakan regresi data panel dengan perolehan hasil penelitian yang menunjukkan bahwa modal intelektual berkontribusi positif signifikan terhadap kinerja bank, sedangkan risiko kredit berpengaruh negatif signifikan terhadap kinerja bank. Namun, intellectual capital tidak berkorelasi signifikan terhadap risiko kredit sehingga risiko kredit tidak mampu memediasi hubungan antara intellectual capital dan kinerja bank. Hasil penelitian menegaskan bahwa penguatan profitabilitas perbankan lebih dipengaruhi oleh optimalisasi intellectual capital secara langsung dibandingkan melalui pengendalian risiko kredit.
Analisis Kinerja Keuangan PT. Hartadinata Abadi Berdasarkan Rasio Keuangan Periode 2019-2023 Muchtar Kamil; Hurriyaturrohman Hurriyaturrohman; Muhammad Nur Rizqi
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3902

Abstract

Analisis kinerja keuangan PT Hartadinata Abadi Tbk periode 2019-2023 dilakukan melalui pendekatan deskriptif kuantitatif dengan memakai rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Pada rasio likuiditas, nilai Current Ratio masih berada di atas standar industri lebih dari 200%. Quick Ratio berada di atas standar pada periode 2019-2021, namun berada di bawah standar pada tahun 2022-2023. Cash Ratio hanya berada di atas standar pada tahun 2019, sedangkan tahun berikutnya berada di bawah standar industri. Jika dibandingkan dengan rata-rata industri, kondisi likuiditas perusahaan cenderung lebih baik pada awal periode pengamatan. Pada rasio solvabilitas, nilai DER selama 2020-2023 berada di atas standar 90%, sedangkan DAR juga masih berada di atas standar industri. Meskipun demikian, tingkat solvabilitas perusahaan masih relatif lebih baik dibandingkan rata-rata industri. Rasio profitabilitas seperti NPM, ROA, dan ROE masih berada di bawah standar industri, namun rata-ratanya tetap lebih tinggi dibandingkan industri sejenis. Pada rasio aktivitas, TATO mengalami perkembangan hingga mencapai 2,78 kali pada tahun 2023. Inventory Turnover dan Receivable Turnover juga mengalami perkembangan meskipun sebagian besar nilainya masih berada di bawah standar industri.
Peran Aplikasi Dana Sebagai Mediator Antara Literasi Keuangan Digital Dan Perilaku Keuangan Impulsif Generasi Z Febrisal Sahat; Hurriyaturrohman Hurriyaturrohman; Yudiana Yudiana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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

Abstract

The development of financial technology (fintech) has driven significant changes in society's transaction behavior, particularly among Generation Z, who constitute the largest user group of digital financial services. The convenience of transacting through digital wallet applications such as DANA offers various benefits in payment activities; however, it also has the potential to increase impulsive financial behavior if not balanced with sound financial management capabilities. This study aims to analyze the effect of digital financial literacy on impulsive financial behavior, with the use of the DANA application as a mediating variable, among students of the Management Study Program, Faculty of Economics and Business, Ibn Khaldun University Bogor. The research employs a quantitative approach using an explanatory research method. Data were collected through questionnaires distributed to 100 active student users of the DANA application, selected using a purposive sampling technique. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4. The results show that digital financial literacy has a positive and significant effect on the use of the DANA application. However, digital financial literacy does not have a significant effect on impulsive financial behavior. Conversely, the use of the DANA application has a positive and significant effect on impulsive financial behavior. Furthermore, the DANA application is proven to mediate the relationship between digital financial literacy and impulsive financial behavior. These findings indicate that improving digital financial literacy needs to be accompanied by greater control over the use of digital financial services in order to reduce the tendency toward impulsive financial behavior among Generation Z.
The Influence of Environmental, Social, and Governance (ESG) on Financial Distress: Empirical Study of Banking Sector Companies Listed on the IDX for the Period 2021–2024 Riranne Alfatihannas Syabila; Desmy Riani; Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.24095

Abstract

Financial distress is a condition of financial difficulty experienced by a company before bankruptcy, which can be influenced by the implementation of Environmental, Social, and Governance (ESG). ESG serves as an important indicator in assessing a company's sustainability and responsibility toward the environment, society, and governance. This study aims to determine the influence of environmental, social, and governance on financial distress in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Financial distress in this study is measured using the Z-Score, where a higher Z-Score indicates more stable financial conditions and a lower risk of financial distress. Secondary data were obtained from company annual reports and ESG data sourced from Bloomberg. The population encompasses all banking sector companies listed on the IDX. Using purposive sampling, 19 companies were selected with a total of 76 observations. Panel data regression analysis was conducted using EViews 13 software. The results show that environmental does not significantly affect financial distress, meaning that environmental performance has not yet become a determining factor in explaining the financial stability of banking companies during the study period. Social also does not significantly affect financial distress, indicating that social responsibility practices have not directly influenced banks’ financial distress conditions. Governance has a significant effect on financial distress, meaning that stronger corporate governance contributes to better financial stability and reduces the possibility of financial distress. Meanwhile, ESG Score does not significantly affect financial distress, indicating that the overall ESG performance has not been strong enough to explain variations in financial distress among banking companies.
The Influence of Financial Performance and Non-Financial Performance on Market Value of Banking Companies Listed on the Indonesia Stock Exchange 2020–2024 Muhammad Wildan Farhan Wildan; Desmy Riani; Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.24110

Abstract

This study aims to analyze the influence of financial performance and non-financial performance on the market value of companies in the banking sector listed on the Indonesia Stock Exchange for the 2020–2024 period. Financial performance is proxied by Return on Assets (ROA), non-financial performance is proxied by the Environmental, Social, and Governance (ESG) Score, while market value is measured using Price to Book Value (PBV). This study uses a quantitative method with secondary data obtained from company annual reports, the Indonesia Stock Exchange, and Bloomberg ESG Data Service. The sampling technique used purposive sampling, resulting in 13 banking companies with 65 observations. Data analysis was performed using panel data regression (Random Effect Model) with the EViews 12 application. The results show that financial performance (ROA) has a positive and significant effect on market value (PBV), while non-financial performance (ESG Score) has no significant effect on market value. Furthermore, financial performance and non-financial performance simultaneously have no significant effect on market value.
Pengaruh Struktur Modal dan Profitabilitas Terhadap Harga Saham di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Industri Periode 2020-2023) Nur Afifah Fauziah; Hurriyaturrohman .; Muhamad Nur Rizqi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4275

Abstract

The goal of this research is to determine how capital structure and profitability affect the stock value of industrial goods manufacturers that are listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. This research uses quantitative descriptive techniques. To evaluate secondary data, SPSS 26 was utilized from a sample of 52 industrial goods manufacturing companies over a four-year period. The findings indicate that profitability and capital structure both have a noteworthy and favorable impact on stock values. The profitability of the capital structure variable significantly and favorably affects stock prices, whereas the other variable has a negative and insignificant effect.
Co-Authors Abriel Owen, Mochammad Afif, M Nur Agung Fajar Ilmiyono Agustiani, Vini Virgini Agustin, Desi Al Ikhsan, Safaruddin Hidayat Ama, Naoval Anuraga Kusumah Asri, Siti Halimahtul Astriyani, Siti Nur Astuti Astuti Ayu Lestari, Rahma Azolla Degita Azis Bimo, Widhi Aryo Cantika, Melodia Damayanti, Tiara Dea Anwariyah Denia Maulani Desmy Riani Desty Anggraheni Dewi Noor Putriandi Diah Yudhawati Efendi, Yoga Ardiansyah Erlangga Ferdiansyah Fahrudin, Alya Septiya Fanaisyah, Denissa Fathiy, Kamiliya Fauzan, Muhammad Nur Fazzry, M. Febrisal Sahat Firdaus, M. Azis Fitri, Mia Auliatul Fitriani, Desnine Ghazalah Fitriyani Fitriyani Hadi, Ridwan Harnengsih, Siti Hartanti Nugrahaningsih Indah Lestari Indrayono, Yohanes Indupurnahayu Iqbal Assidiq, Muhammad Irfan, Muhamad Jamaludin , Ayi Janah, Miptahul Janati , Nadya Zahra Jani Subakti Julyana Sari, Winda Krisdiyanti, Cindy Lala Rusianah Lestiari, Sri Rahayu Lewina Sulistiawati M Zaenul Arifin M. Imam Sundarta M. Nur Rizqi Mandasari, Karina Tranti Mariska Oktaviani Wijaya Marlina, Asti Maudy Diana Putri Maulana Rahman, Muhammad Nazwan Meylani, Miftah Miranti, Shintya Mohamad Anwar Masruri Mu avidayana, Mu avidayana Muchtar Kamil Muhamad Azis Firdaus Muhamad Nur Rizqi Muhammad Fazri Nurjunian Muhammad Fikri Al-Farabi Muhammad Nur Rizqi Muhammad Ramadhan Muhammad Rizky Firmansyah Muhammad Muhammad Rizky Nugraha Muhammad Wildan Farhan Wildan Mukhlis, Ade mulyawati, Evi Muniroh, Leny N. A. Rumiasih NA Rumiasih Nadya Zahra Janati Nisa Wardah Noor Haffitri, Shinta Dewi Nur Afifah Fauziah Nur ‘Azah Nurhanifah, Risdiani Nurhayati, Immas Putri Endang Sukaesi Putri Lestari, Putri Putri, Anisya Wittamar Putri, Desmahan Anugrah Putri, Lingga Satriani Rachmatullaily Tinakartika Rinda Raden Muhammad Jiddan Aziz Raharjo, Regina Manzilah Rahayu, Dara Sumanding Rahma, Alya Rahmat Mulyana Dali Rasiman Rasiman Renea Shinta Aminda Ria Ariandini Riranne Alfatihannas Syabila Ritzkal, Ritzkal Riya Dwi Andari Rizal Fadilah Rizki, Sinta Dewi Rizqi, M. Nur Rosdiana, Anna Rumiasih, N. A. Saepul Bahri Salsabila, Sharah Septianingsih, Pindi Siti Saniah Siti Saniah, Siti Sudarta, M Imam Sundarta, Imam Sundarta, M.Imam Sundarta, Muhamad Imam Susilo Nugroho Titing Suharti Tri Indah Rahmawati Vania Farica Verni Asvariwangi Wijaya, Suma Wijayanti, Putriana Yudiana, Yudiana Yuppy Triwidatin Zidan Ramadan