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All Journal Journal of Applied Finance & Accounting JURNAL RELASI STIE MANDALA JEMBER SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS International Journal of Social Science and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) MBA: Journal of Management and Business Aplication JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Jurnal Pengabdian Masyarakat (JPM) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Literasi Digital Indonesia Worksheet : Jurnal Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Relasi : Jurnal Ekonomi TGO Journal of Community Development Jurnal Pengabdian Masyarakat SRODJA ARTOKULO: Journal of Accounting, Economic and Management Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis ABM: International Journal of Administration, Business and Management
Ilmi, Mainatul
Institut Teknologi Dan Sains Mandala
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Assessing the Moderating Effect of Bank Size on the Interaction between Bank Health Level and Company Value in Digital Banks Ilmi, Mainatul; Muhdar, Muhdar; Handayani, Yuniorita Indah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.27

Abstract

Purpose: This study aims to analyze the effect of bank health level using the RGEC method on company value with bank size as a moderating variable in digital banks registered with the OJK Republic Indonesia in 2021-2023. Methodology: The population of this study was 15 companies. The sampling technique used purposive sampling for 7 companies. The data analysis method used Moderating Structural Equation Modelling (MSEM) with Smart-PLS 4. Finding: The results of the study show that bank health level and bank size affects the company value. Bank size can strengthen the influence of bank health level on the company value. Implication: This study provides insight to digital banks in Indonesia where it is necessary to pay attention to bank health level factors that can affect company value as a reflection of investor assessments in making investment decisions. Such as risk profile, GCG, and earnings factors which play a very important role in describing the health condition of a bank. The other side, companies must be able to optimize the use of bank capital for productive activities that can generate profits. Bank size is also considered by investors so it affects the company value. Originality: the originality of this study is in the innovative methodological approach and relevant practical implications. This study uses bank size as a moderating variable. Analysis with a moderation effect is used to test whether the moderating variable can strengthen or weaken the influence between the exogenous variables and the endogenous variable.
Faktor-faktor yang memengaruhi return saham dengan kebijakan dividen sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di BEI tahun 2018-2022 Sari, Ira Puspita; Astuti, Diana Dwi; Ilmi, Mainatul
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 1 No. 1 (2024): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v1i1.1068

Abstract

This study aims to analyze the effect of profitability, leverage, and company size on stock returns and the role of dividend policy as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for 2018-2022. The sampling technique in this study used a purposive sampling technique, which resulted in 15 companies as research samples from a total population of 84 companies. The data analysis method used is the moderation regression analysis. The results showed that profitability has a significant effect on stock returns. Leverage has no significant effect on stock returns. Company size has no significant effect on stock returns. Dividend policy can act as a moderating variable for the effect of profitability on stock returns. Dividend policy cannot act as a moderating variable for the effect of leverage on stock returns. Dividend policy can act as a moderating variable for the effect of company size on stock returns.
Pengaruh struktur aktiva, profitabilitas, likuiditas, pertumbuhan penjualan dan kebijakan dividen terhadap struktur modal pada perusahaan sub sektor rokok yang terdaftar di BEI Periode 2019-2023 Maisharoh, Maisharoh; Firdaus, Muhammad; Ilmi, Mainatul
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 1 No. 3 (2024): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v1i3.1129

Abstract

This study aims to determine whether there is an influence between the variables of asset structure, profitability, liquidity, sales growth, and dividend policy on the capital structure of cigarette sub-sector companies listed on the IDX from 2019 to 2023. The data used in this study are secondary. The sampling technique used in the study is saturated sampling. The samples taken in this study were four cigarette sub-sector companies. The results of the study indicate that simultaneously asset structure, profitability, liquidity, sales growth and dividend policy affect the capital structure. Based on the results of the partial test, sales growth in this study has no significant effect on the capital structure. In contrast, the variables of asset structure, profitability, liquidity, and dividend policy have a significant effect on the capital structure.
Pengaruh kecerdasan intelektual, kecerdasan emosional, love of money, locus of control, dan pemahaman kode etik profesi terhadap perilaku etis mahasiswa akuntansi perguruan tinggi di Jember Wulandari, Tuni; Agustin, HP; Mainatul, Ilmi
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 1 No. 2 (2024): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v1i2.1140

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Love of Money, Locus of Control, dan Pemahaman Kode Etik Profesi terhadap Perilaku Etis Mahasiswa Akuntansi Perguruan Tinggi di Jember. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Penelitian ini mengambil populasi sebanyak 334 mahasiswa program studi Akuntansi angkatan 2020 Institut Teknologi dan Sains Mandala Jember, Universitas Jember, dan Universitas Muhammadiyah Jember. Penentuan sampel penelitian menggunakan rumus Slovin. Sehingga didapat sebanyak 77 responden. Metode pengumpulan data yang digunakan pada penelitian ini yaitu melalui kuesioner. Metode analisis data yang digunakan adalah uji keabsahan data, uji asumsi klasik, regresi linier berganda, uji koefisien determinasi R2, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Kecerdasan Intelektual, Locus of Control, dan Pemahaman Kode Etik Profesi berpengaruh secara parsial terhadap Perilaku Etis Mahasiswa. Kecerdasan Emosional dan Love of Money tidak berpengaruh secara parsial terhadap Perilaku Etis Mahasiswa Akuntansi. Kecerdasan Intelektual, Kecerdasan Emosional, Love of Money, Locus of Control, dan Pemahaman Kode Etik Profesi berpengaruh secara simultan terhadap Perilaku Etis Mahasiswa.
Analisis Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa (Studi Pada Desa Kertosari, Jember) Putri, Maulinda Suryani; Dwi Astuti, Diana; Ilmi, Mainatul
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 8 No 2 (2025): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v8i2.392

Abstract

This study aims to analyze the effect of budget target clarity, village apparatus competence, leadership style, community participation, and reporting system on the accountability of village fund management in Kertosari Village, Jember. This research uses quantitative methods with a survey approach through questionnaires. The population in this study were all village officials and the community in Kertosari Village, Jember. The data collection technique used was simple rondem sampling method using a sample of 60 respondents. The data analysis technique was carried out by multiple linear regression. The results showed that partially the variables of village apparatus competence, leadership style, community participation, and reporting system had a significant effect on the accountability of village fund management and the clarity of budget targets had no significant effect. Meanwhile, simultaneously the variables of budget target clarity, village apparatus competence, leadership style, community participation, and reporting system have a significant effect on the accountability of village fund management. This finding confirms that increasing the competence of village officials, effective leadership, community involvement, and a transparent reporting system play an important role in realizing the accountability of village fund managementand.
ANALISIS TINGKAT KESEHATAN BANK DENGAN METODE RGEC PADA BANK UMUM SYARIAH (BUS) YANG TERDAFTAR DI OJK PERIODE 2019-2023 Fitri Nur Aini; Prastyowati, Agustin Hari; Ilmi, Mainatul
SRODJA (Sroedji Journal Administration) Vol 3 No 1 (2026): Januari
Publisher : Universitas Moch. Sroedji

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

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan Bank Umum Syariah (BUS) yang terdaftar di OJK periode 2019–2023 menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital). Penilaian dilakukan berdasarkan rasio Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Assets (ROA), Net Operating Margin (NOM), Capital Adequacy Ratio (CAR), dan penilaian self-assessment GCG. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder dari laporan keuangan tahunan tujuh BUS yang menjadi sampel. Hasil penelitian menunjukkan bahwa secara umum tingkat kesehatan BUS berada dalam kategori sehat hingga sangat sehat, meskipun terdapat fluktuasi nilai pada masing-masing rasio selama periode penelitian. Metode RGEC terbukti efektif dalam memberikan gambaran menyeluruh mengenai kinerja dan stabilitas bank syariah di Indonesia.
ANALISIS STRATEGI PENINGKATAN NILAI PERUSAHAAN PADA BANK DIGITAL DI INDONESIA Mainatul Ilmi; Ahmad Sauqi; Putri Ulan Tansyiah
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8467

Abstract

This study aims to analyze the influence of bank soundness, bank size, and working capital management on firm value, with profitability as an intervening variable in digital banks in Indonesia. This research adopts a quantitative exploratory approach. The population consists of 15 digital banking companies. Using a purposive sampling technique, 5 digital banks were selected as the research sample. The analytical method employed is Structural Equation Modeling (SEM) with Path Analysis. The results indicate that bank soundness has a positive but non-significant effect on profitability and a negative non-significant effect on firm value. Bank size has a negative non-significant effect on profitability but a negative significant effect on firm value. Working Capital Management (WCM) shows a positive but non-significant effect on profitability and a positive significant effect on firm value. Profitability has a negative non-significant effect on firm value. Furthermore, the mediation test results reveal that profitability is unable to mediate the influence of bank soundness, bank size, or WCM on firm value. Overall, this research demonstrates that for digital banks in Indonesia, corporate value is more heavily influenced by the efficiency of working capital management and company scale rather than bank soundness and profitability. Investors tend to prioritize operational stability, financial management efficiency, and long-term growth prospects over short-term financial performance. These findings imply that digital bank management needs to focus their strategies more on improving operational efficiency and optimizing working capital management to create sustainable firm value. 
Analysis of Factors Influencing Financial Statement Fraud With Company Size As An Intervening Variable In The Stock Exchange of Thailand Lia Nurfarida; Haifa Haifa; Mainatul Ilmi
ABM: International Journal of Administration, Business and Management Vol 5 No 2 (2023)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i2.977

Abstract

This study aimed to analyze the factors that influence financial statement fraud with company size as an intervening variable. The data that used were financial statements (annual report) during 2015-2019. The sample method was purposive sampling. The whole samples consisted of 13 property and construction company that listed in Stock Exchange of Thailand. Data analysis technique that used was path analysis. The result showed that financial target and quality of external auditor have significant effect to company size, while ineffective monitoring, change of company director and the number of photos CEO have no significant effect. Quality of external auditor, change of company director and company size have significant effect to financial statement fraud, while financial target, ineffective monitoring and the number of photos CEO have no significant effect. Company size can be intervening variable between financial target, quality of external auditor and the number of photos CEO in financial statements to financial statement fraud.
Self-Determination Theory on Repurchase Intention of Green Product Mediating Customer Engagement: Study the Middle-Class Squeeze Yuliatin Azizah; Mainatul Ilmi; Firna Yulia Puri; Alfina Dwi Susanti
ABM: International Journal of Administration, Business and Management Vol 8 No 1 (2025): June 2025 - November 2025
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v8i1.1554

Abstract

This study investigates the role of customer engagement in shaping repurchase intentions for green products within a handicraft MSME community in Indonesia, using Self-Determination Theory (SDT) as a theoretical framework. SDT explains how the regulation of motivation from external to intrinsic drives individual engagement and purchasing behavior. The research context is middle-class squeeze, where consumers face increasing needs but limited purchasing power, creating challenges for sustainable consumption. A total of 354 respondents participated in the survey, and the data were analyzed using WarpPLS. The results of the structural model confirmed the validity and reliability of the measurement instrument. Identified and introjected motivations contributed significantly to engagement, while intrinsic motivation played a weaker role. Surprisingly, customer engagement did not significantly predict repurchase intentions, creating a paradoxical finding where high engagement does not necessarily translate into repeat purchases under economic constraints. These results highlight the complexity of sustainable consumer behavior during middle-class pressure and provide strategic implications for MSMEs, including the need for inclusive pricing, value-based communication, and gender-sensitive marketing approaches to strengthen repurchase intentions in the green product market.
Business Improvement of Virgin Coconut Oil (VCO) in Jember Lor Village, Patrang District, Jember Regency Nely Supeni; Mainatul Ilmi; Saiful Amin
TGO Journal of Community Development Vol. 1 No. 1 (2023): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2023.002

Abstract

This time the Community Partnership Program (PKM) partners are Home Industries (IRT), namely Virgin Coconut Oil (VCO) Entrepreneurs. VCO is oil produced from pure coconut through a fermentation process, without using preservatives. The benefits of this oil in addition to maintaining health and stamina, can also cure all kinds of diseases. Besides being drinkable, this VCO can be used as an external medicine, namely as a topical medicine for wounds on the body. The problems faced by PKM partners this time are as follows: 1) The equipment for the VCO production process is still limited. The grated coconut used to grate coconut meat is still traditional, namely manual coconut grater. 2) There is no proper recording of financial statements in order to know the profit/loss of VCO oil production business. Thus, Mr. Agung's VCO oil production business requires: 1) Procurement of an electric coconut grater 2) Mentoring for the preparation of financial reports.
Co-Authors Aditya Fajri Ilhamsyah Afria Rachmawati Agus Prasetyo Agustin HP, Agustin Ahmad Sauqi Ahmad Sauqi Alfina Dwi Susanti Alni Nurafia Alwan Sri Kustono Anis Fitriyani Aprilia , Rosy Dwi Arif Rochman Hakim Damianus Nakula Aji Irwanto Dedy Wijaya Kusuma Deni Juliasari, Deni Diana Dwi Astuti Edrea Berryl Reswara Eka Nur Laily Evi Ludya Agustin Fetri Setyo Liyundira Firna Yulia Puri Fitri Nur Aini Fitriyani , Anis Haifa Haifa Hakim, Arif Rochman Handayani, Yuniorita Indah Ira Puspita Sari Lia Nurfarida Lia Rachmawati Maisharoh, Maisharoh Muhammad Firdaus Muhdar Muhdar, Muhdar Mustofa Mustofa Mustofa, Mustofa Nely Supeni Nely Supeni Nur Habibina Nurfarida, Lia Nurshadrina Kartika Sari Palupi Habsari Pramono, Olivia Falen Prastyowati, Agustin Hari Putri Nur Indah Sari Putri Ulan Tansyiah Putri, Maulinda Suryani Reswara, Edrea Berryl Ronaldo Liputo Rosy Dwi Aprilia Saiful Amin Septa Krisanatalia Sukron Ari Yono Suwignyo Widagdo Wiwik Fitria Ningsih Wulandari, Tuni Yani Dahliani Yanuar Musri Amin Yono, Sukron Ari Yosefa Sayekti Yuliatin Azizah