Articles
<![CDATA[The Influence of CSR on the Reputation of ABC Bank ]]>
<![CDATA[Pamungkas, Nugroho]]>;
<![CDATA[Aditama, M Danial Prasetiyo]]>;
<![CDATA[Prima, Adnan Dianda]]>;
<![CDATA[Harto, Puji]]>;
<![CDATA[Raharja, Surya]]>
<![CDATA[ Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue) ]]>
Publisher : <![CDATA[LifeSciFi ]]>
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DOI: 10.54518/rh.4.4.2024.345
<![CDATA[Bank ABC is one of Indonesia's largest banks and a state-owned enterprise. A bank's reputation is critical in attracting customers, maintaining stakeholder trust, and influencing the company's position in the market. What is believed to affect the bank's reputation is a social and environmental concern known as Corporate Social Responsibility (CSR). Therefore, this study aims to examine the influence of three CSR programs of Bank ABC on the bank's reputation. The three CSR programs have been measured for their usefulness to the community using the Social Return on Investment (SROI) method. Data were collected through a survey with respondents from the community of banking service users and CSR beneficiaries of Bank ABC. The purposive sampling method became the sample method of this research. Hypothesis testing was conducted using the Structural Equation Modeling - Partial Least Square (SEM-PLS) method. Program 2 (Bank Sampah Saguling) and Program 3 (Sortir Lemon) produced significant results based on the SEM-PLS results. At the same time, Program 1 (Ini SekolahKu) produced insignificant results. Therefore, backward elimination was carried out with a significance level of 5%. Using backward elimination, it was obtained that Program 2 (Saguling Garbage Bank) and Program 3 (Sort Lemon) influenced ABC Bank's Reputation with an R^2 value of 78.3%.]]>
<![CDATA[Efficiency Strategy to Maintain Sustainable Banking Profitability Growth Through Savings and Current Account Management ]]>
<![CDATA[Amirudin, Ivan]]>;
<![CDATA[Mani, Andra Ruyus]]>;
<![CDATA[Pratama, Galih Satyawan Yudha]]>;
<![CDATA[Raharja, Surya]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue) ]]>
Publisher : <![CDATA[LifeSciFi ]]>
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DOI: 10.54518/rh.4.4.2024.348
<![CDATA[Banking performance has gone through various phases with different challenges, namely before the COVID-19 pandemic, during the pandemic, and post-pandemic. This study specifically describes the condition of banking in Indonesia with a focus on the dynamic movement of deposits and their impact on banking profits at each phase. During the post-pandemic phase, people tend to shift their funds to deposit products, seeking higher returns by taking advantage of the increase in the BI rate. This phenomenon requires banks to develop effective strategies in managing interest costs in order to maintain sustainable profit growth. The research method used is descriptive qualitative, with data collection through in-depth interviews and documentation from one of the banks in Indonesia. The research findings show that a successful deposit strategy must focus on managing low-cost funds. With this strategy, banks can maintain and even increase profit growth amidst changing market dynamics, ensuring financial sustainability in the context of economic changes and evolving monetary policies]]>
<![CDATA[Artificial Intelligence (AI) for Sustainable Development in MSMEs: A Literature Review ]]>
<![CDATA[Usman, Maulana]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Research Horizon Vol. 4 No. 6 (2024): Research Horizon - December 2024 (Thematic Issue) ]]>
Publisher : <![CDATA[LifeSciFi ]]>
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DOI: 10.54518/rh.4.6.2024.399
<![CDATA[Information and Communication Technology clearly showcases its advantages in this era of greater digitalization. With the enhanced technology, the application of Artificial Intelligence is anticipated in several areas, particularly within the business sector. Many sectors are affected by the digital trend, including the business among micro, small, and medium enterprises (MSMEs). The present research utilized a literature review approach to seek clarifications of the scope of AI in improving the productivity of MSMEs through operational efficiencies, innovations of products and services, and better decision making based on data analytics. This research adopts a literature review the research collects and reviews information from 34 pertinent journals published from 2019 to 2024. Data indicates that AI has the capacity to enhance productivity and resource usage however there are still daunting challenges such as costs of implementation and inadequacy of the technical infrastructure. Such conclusions are located within the issue of MSME sustainability, and using thematic analysis the article discusses the pros and cons of implementing AI. Sustaining operational sustainability through AI adoption is possible by enhancing supply chain efficacy and minimizing adverse environmental effects although policy and infrastructure enhancement can help achieve more. The implications of the research conducted urge indeed for longitudinal studies related to the long-term effects of AI on MSMEs as well as specific branches. Hence, this article presents a theoretical rationale for approaches that will focus on AIs in the context of sustainable development.]]>
<![CDATA[The Effect of Information and Communication Technology Utilization on Taxpayer Compliance with the Ability to Pay as a Variable ]]>
<![CDATA[Rosyidi, Fahim]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Journal La Sociale Vol. 6 No. 1 (2025): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v6i1.1899
<![CDATA[The purpose of this study was to examine the effect of information and communication technology utilization on taxpayer compliance with the ability to pay as a moderating variable. This study uses a quantitative approach. The sample used was 124 taxpayers registered in Semarang City. The Partial Least Square-Structural Equation Modeling (PLS-SEM) analysis technique was used to test the moderating effect of ability to pay and the effect of information and communication technology utilization on taxpayer compliance. The results showed that the use of information and communication technology has a significant positive effect on taxpayer compliance. In addition, this study found that the ability to pay moderates the effect of utilization of information and communication technology on taxpayer compliance.]]>
<![CDATA[Collaboration Strategy of BRI in Optimizing Integrated Ecosystem for Intermediation Effectiveness ]]>
<![CDATA[Sanjoyo, Eli]]>;
<![CDATA[Adhisuryo, Raghutama Haryo]]>;
<![CDATA[Harto, Puji]]>;
<![CDATA[Hararja, Surya]]>
<![CDATA[ Economic and Business Horizon Vol. 4 No. 2 (2025): May ]]>
Publisher : <![CDATA[LifeSciFi ]]>
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DOI: 10.54518/ebh.4.2.2025.619
<![CDATA[This study aims to analyze the the collaboration strategy of PT bank rakyat Indonesia (Persero) Tbk in optimizing the integrated business ecosystem to support the effectiveness of the Intermediation Function. The focus of this research is on the wholesale segments. This research uses a mixed methods approach, with quantitative data processing based on BRI's financial statements for the 2020-2024 period, and qualitative analysis through documentation studies and content analysis from official company sources. The results showed that the collaboration strategy in the Wholesale segments can increase the effectiveness of the intermediary function which is marked by an increase in the LDR ratio, CASA and a significant growth in third party funds. Surprising results are also seen in the indicators of the integrated system itself where each component such as trade finance, bank guarantees and Lola Cash Management volume also experienced a significant increase from year to year. The implications of these findings emphasize the importance of expanding partner networks, innovating digital services, and synergizing between actors in the ecosystem as key strategies in improving bank competitiveness and supporting intermediation functions in a sustainable manner]]>
<![CDATA[PENGARUH DETERMINAN FRAUD HEXAGON THEORY DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT ]]>
<![CDATA[Puspitasari, Hana Pradipta]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i2.577
<![CDATA[Financial statement fraud is a problem that often occurs and causes many losses. Although the proportion is lower than that of corruption and misuse of assets, the impact of the losses caused is the greatest. This study uses the F-Score model measurement to examine the effect of the determinants of fraud hexagon theory in detecting fraudulent financial statements. Tests were conducted on the Jakarta Islamic Index (JII) for the 2018-2022 period, with a sample of 55 selected through purposive sampling. Data analysis using multiple linear regression analysis. The results showed that changes in auditors significantly negatively affect fraudulent financial statements. In contrast, financial stability, ineffective monitoring, change in director, frequent number of CEO's pictures, and government projects do not affect fraudulent financial statements. The results of this study provide implications for users of financial statements in identifying the factors that cause fraud so that they can prepare effective strategies to detect and prevent fraud.]]>
<![CDATA[Green Governance and Carbon Emission Transparency: Does Firm Age Matter? ]]>
<![CDATA[Baroroh, Niswah]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Accounting Analysis Journal Vol. 14 No. 2 (2025) ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v14i2.28558
<![CDATA[Purpose: This research aims to examine the influence of an independent board of commissioners, green strategy, and green investment on Carbon Emission Disclosure (CED), and to analyze the role of firm age as a moderating variable among the relationships. Method: The research uses a quantitative approach with object is non-financial companies listed on the IDX from 2021 to 2024 with total of 800, sampling using purposive sampling with a total of 204 observations units. This research was analyzed using Moderated Regression Analysis (MRA) with E-views tools. Findings: The results show that independent boards of commissioners and green investments significantly and positively influence CED. Meanwhile, the green strategy does not have a significant impact. Also, firm age can strengthen the influence of independent boards of commissioners and green investments on CED but not on the influence of green strategy. Novelty: These findings provide theoretical contributions in enriching the literature related to carbon disclosure in developing countries by combining the perspectives of Stakeholder Theory, Legitimacy Theory, and Resource-Based View. Originally, this research offered the latest empirical evidence on the role of organizational characteristics in moderating the effectiveness of sustainability strategies on carbon emission reporting.]]>
<![CDATA[Maximizing Agency Theory in Integrated Reporting of Companies Listed in Kompas100 Index ]]>
<![CDATA[Widhiastuti, Ratieh]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed) ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Negeri Indonesia,Indonesia ]]>
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DOI: 10.21009/JPEB.010.1.1
<![CDATA[This study aimed to examine the effect of the audit committee, independent commissioners and stakeholder pressure on integrated reporting either directly or moderated by profitability. The object of research was companies listed in Kompas100 index for three consecutive years from 2018-2020. The research sample was determined by using purposive sampling method, and obtained 231 units of analysis. The analysis tool used descriptive and moderated regression analysis. The results of the descriptive analysis showed that on average the number of audit committees and independent commissioners was ideal and according to the rules, institutional ownership was more than 50% of all companies in all industrial sectors. The test results showed that the audit committee and stakeholder pressure had a significant positive effect on integrated reporting, while the independent commissioner had a significant negative effect. Profitability was able to weaken the effect of the audit committee, strengthen the effect of independent commissioners, and was not able to moderate the effect of stakeholder pressure on integrated reporting. Suggestions from this study are to increase the number of audit committees and independent commissioners for the company indexed Kompas100 that does not meet the minimum standards, as a form of corporate responsibility and a form of company compliance with OJK rules.]]>
<![CDATA[The Moderating Role of Profitability in The Relationship Liquidity and Leverage on Financial Distress in Islamic Banking ]]>
<![CDATA[Nur Kholis]]>;
<![CDATA[Ghozali, Imam]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Global Review of Islamic Economics and Business Vol. 13 No. 2 (2025) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga ]]>
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DOI: 10.14421/grieb.2025.132-05
<![CDATA[The purpose of this study is to examine the role of profitability in moderating the relationship between liquidity and leverage on financial distress in Islamic banking. This study uses a quantitative descriptive approach, and the panel data analysis method is implemented using E-views 12. The sample Islamic banking companies listed on The Financial Services Authority (OJK) for a period of four years, namely the 2021-2024 period. The sampling technique employs purposive sampling to collect company data that matches the specified criteria. The results showed that the liquidity ratio does not have a significant effect on financial distress, while leverage has a significant effect on financial distress. Profitability is unable to moderate the relationship between the liquidity ratio and financial distress, but profitability is able to moderate the relationship between leverage and financial distress. The implications of this study help to understand the development and performance of the companies studied and can be used as input and consideration for companies in taking steps to prevent bankruptcy.]]>
<![CDATA[Efisiensi Biaya dalam Perawatan Stroke Non-Hemoragik: Studi Kasus di Rumah Sakit Islam Sunan Kudus ]]>
<![CDATA[Mubarok, Chusnul]]>;
<![CDATA[Suryawati, Chriswardani]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Jurnal Ekonomi Kesehatan Indonesia Vol. 9, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Stroke is one of the leading causes of morbidity and mortality globally, with over 12 million new cases each year. In Indonesia, the prevalence of stroke increased from 8.3% in 2007 to 12.1% in 2013, with the age group of 55-64 years recording the highest prevalence. This study aims to analyse the actual costs of non-hemorrhagic stroke care for patients under the National Health Insurance (JKN) at the Islamic Hospital of Sunan Kudus using the Activity-Based Costing (ABC) method. A descriptive quantitative method was applied, collecting data from hospitalised non-hemorrhagic stroke patients during 2023. The results showed a discrepancy between actual costs and INA-CBGs tariffs, with the average actual cost reaching Rp3.146.184, which is lower than the hospital tariff of Rp5.762.965 and the INA-CBGs tariff of class iii Rp4.036.200. CRR1 reaching 183.13% indicates that the hospital tariff includes unit costs with a significant surplus. Meanwhile, CRR2 at 128.30% shows that the INA-CBGs tariff also covers actual costs, but with a smaller margin. This discrepancy financially burdens the hospital, especially for class 3 patients. This study recommends evaluating the hospital's tariff structure and improving compliance with clinical pathways to enhance cost efficiency and service quality. Thus, applying the ABC method is expected to provide more accurate cost information and support more effective management of BPJS claims.]]>
