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All Journal Jurnal Siasat Bisnis JEJAK Riset Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Mantik Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) International Journal of Computer and Information System (IJCIS) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Abdi Psikonomi Empowerment Society Indonesian Journal of Sustainability Accounting and Management Research Horizon Jurnal REP (Riset Ekonomi Pembangunan) Journal of Applied Economics in Developing Countries IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI
Mahameru Rosy Rochmatullah
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE IMPACT OF FINANCIAL TECHNOLOGY ON BANKING PROFITABILITY IN INDONESIA Muhammad Irham Ghiffary; Mahameru Rosy Rochmatullah
Journal of Applied Economics in Developing Countries Vol 11, No 2 (2026): In press September
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v11i2.117660

Abstract

This study investigates how Financial Technology (FinTech) influences banking profitability in Indonesia by comparing conventional and Islamic banks amid the country’s ongoing digital transformation. While FinTech adoption has grown rapidly in recent years, prior studies have mostly examined only one type of banking system, leaving limited evidence on whether digital financial services affect conventional and Islamic banks differently. To address this gap, this research uses a quantitative approach based on panel data from 180 observations of selected banks during the 2020–2024 period. FinTech adoption is represented by QRIS and mobile banking transactions, while profitability is measured using ROA, ROE, and NIM for conventional banks and NOM for Islamic banks. Multiple linear regression and classical assumption tests were used to analyze the data. The findings show that the impact of FinTech on profitability is not uniform across banking models. In conventional banks, QRIS significantly improves ROA and ROE, indicating that digital payment adoption helps improve transaction efficiency and financial performance. In Islamic banks, QRIS shows a broader impact and contributes more consistently to profitability, particularly in improving asset performance. Meanwhile, mobile banking tends to show weaker effects, suggesting that its financial benefits may take longer to materialize. These results highlight that the effectiveness of digital financial adoption depends on the operational characteristics of each banking system. This study adds comparative evidence from an emerging economy and suggests that regulators and banks should develop digital strategies that align with the specific needs of both conventional and Islamic financial institutions.
TRANSFER PRICING DALAM PERSPEKTIF TEORI STEWARDSHIP: BUKTI EMPIRIS PADA PERUSAHAAN SEKTOR HEALTHCARE Aisha Candrawati; Mahameru Rosy Rochmatullah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/pqskfc07

Abstract

Penelitian ini mengkaji praktik transfer pricing dalam perspektif teori stewardship dengan menganalisis faktor-faktor yang memengaruhinya pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Transfer pricing merupakan strategi yang lazim digunakan perusahaan multinasional untuk meningkatkan efisiensi operasional, namun juga berpotensi menimbulkan permasalahan etika dan fiskal, khususnya pada industri yang sangat teregulasi seperti sektor kesehatan. Penelitian ini bertujuan untuk menganalisis pengaruh tunneling incentive, leverage, profitabilitas, dan exchange rate terhadap keputusan transfer pricing. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Sampel penelitian terdiri dari 50 perusahaan sektor kesehatan yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda yang didahului oleh uji asumsi klasik. Hasil penelitian menunjukkan bahwa profitabilitas dan tunneling incentive berpengaruh signifikan terhadap transfer pricing, sedangkan leverage dan exchange rate tidak berpengaruh signifikan. Dalam perspektif teori stewardship, temuan ini menunjukkan bahwa manajemen cenderung bertindak sebagai steward yang berorientasi pada kepentingan organisasi dan keberlanjutan jangka panjang, bukan pada perilaku oportunistik. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur akuntans, khususnya terkait praktik transfer pricing di sektor kesehatan.
ANALISIS FAKTOR FUNDAMENTAL PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAAN SAMPOERNA DI BURSA EFEK INDONESIA PERIODE 2018-2023 Zaldian Firmansyah; Mahameru Rosy Rochmatullah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ajb4ma61

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), Net Profit Margin (NPM), Debt to Equity Ratio (DER), dan Price to Book Value (PBV) terhadap return saham PT X pada periode penelitian. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis rasio keuangan dan return saham secara kuartalan. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan dan data harga saham. Hasil penelitian menunjukkan bahwa ROA, NPM, DER, dan PBV tidak terbukti berpengaruh signifikan terhadap return saham PT X. Temuan ini mengindikasikan bahwa perubahan efisiensi aset, profitabilitas, struktur pendanaan, serta penilaian pasar berdasarkan nilai buku belum mampu menjelaskan fluktuasi return saham secara konsisten. Secara simultan, keempat rasio keuangan tersebut juga belum dapat menjelaskan perubahan return saham secara meyakinkan. Oleh karena itu, pergerakan return saham PT X pada periode penelitian diduga lebih dipengaruhi oleh faktor eksternal dan kondisi pasar dibandingkan dengan kinerja keuangan internal perusahaan. Penelitian ini diharapkan dapat menjadi referensi bagi investor dan peneliti selanjutnya dalam mempertimbangkan faktor-faktor lain di luar rasio keuangan dalam analisis return saham.
THE EFFECT OF FINANCIAL LITERACY, LIFESTYLE, AND SELF-CONTROL ON STUDENTS' FINANCIAL BEHAVIOR Zahra Putri Nur Fadhila; Mahameru Rosy Rochmatullah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/vt28j077

Abstract

This study examines the effect of financial literacy, lifestyle, and self-control on the financial behavior of accounting students in Surakarta. Using a quantitative approach, data were collected from 100 students through structured questionnaires with a five-point Likert scale, measuring financial literacy, lifestyle, and self-control. Financial literacy encompasses knowledge and skills in managing income, expenses, savings, investments, and credit, while lifestyle reflects consumption patterns, social habits, and personal preferences. Self-control represents the ability to regulate impulses and delay gratification. Data were analyzed using multiple linear regression after testing for validity, reliability, and classical assumptions to ensure accuracy and robustness. The results indicate that financial literacy and lifestyle significantly influence students’ financial behavior, with students who possess strong financial knowledge and controlled lifestyle habits demonstrating more responsible and directed financial management. In contrast, self-control was not found to have a significant effect. Collectively, the three variables explain 57.1% of the variation in financial behavior. The study highlights the importance of enhancing financial literacy and promoting balanced lifestyle habits among students to support better financial decision-making
The Effect Of Audit Characteristics And Tax Aggressiveness On Indonesian Banking Companies Fegato Arumdapta Ersudewo; Mahameru Rosy Rochmatullah
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.11898

Abstract

The increasing demand for transparency and accountability in the banking sector has highlighted the importance of effective audit mechanisms in controlling corporate tax behavior. This study aims to examine the effect of audit characteristics, consisting of auditor industry specialization, audit tenure, and prior-year audit opinion, on tax aggressiveness among banking companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. This research employed a quantitative causal approach using secondary data obtained from annual reports and independent audit reports. The sample was selected through purposive sampling, and the collected data were analyzed using IBM SPSS through descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results show that auditor industry specialization and prior-year audit opinion have significant effects on tax aggressiveness, while audit tenure has no significant effect. Auditor industry specialization is associated with higher tax aggressiveness, whereas prior-year audit opinion contributes to reducing aggressive tax practices. Simultaneously, audit characteristics significantly influence tax aggressiveness, with an adjusted R² value of 24.4%. These findings indicate that audit mechanisms play an important role in shaping corporate tax behavior, although other factors beyond the research model may also influence tax aggressiveness.
Design and Functional Validation of an AI-Enabled Social Accounting and Performance Excellence Decision-Support System for Dental Clinic Networks Mahameru Rosy Rochmatullah; Muqorobin Muqorobin; Didik Prasetyanto; Dewi Setyoningsih
International Journal of Computer and Information System (IJCIS) Vol 6, No 4 (2025): IJCIS : Vol 6 - Issue 4 - 2025
Publisher : Institut Teknologi Bisnis AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijcis.v6i4.306

Abstract

Multi-unit dental service organizations require integrated monitoring of organizational performance, service quality, patient experience, and social impact. Conventional dashboards usually report historical indicators but provide limited support for linking performance deviations to traceable managerial action. Objective: This study aimed to design, develop, and functionally validate an artificial-intelligence (AI)-enabled decision-support system integrating Social Accounting and Performance Excellence principles for dental clinic networks. Methods: A Design Science Research approach guided problem identification, requirements analysis, artifact design, prototype development, demonstration, and functional evaluation. The prototype integrates organizational KPIs, social-impact indicators, branch comparison, SOP/audit functionality, role-based processes, SQLite persistence, and AI-supported managerial insights. In addition to the documented local functional test, a reproducible synthetic engineering dataset comprising 30 branch-month records (five fictional branches over six months) was generated to verify KPI calculations, social-impact aggregation, prioritization, and anomaly-oriented decision logic when real operational data were unavailable. The synthetic observations contain no real patient or clinic records and are not treated as UAT evidence. Results: The study produced an executable Alpha v0.1 prototype that runs on localhost and supports indicator input, data persistence, KPI summarization, analytical insight generation, branch-level comparison, and audit-oriented workflow. The available technical evidence reports 10 of 10 predefined local functional checks as PASS (100%). In the supplementary synthetic verification, the 30 records yielded a network mean performance index of 85.2, mean social-impact index of 80.5, and mean combined score of 83.3. The deliberately stressed fictional branch B04 was classified as high priority in all six simulated months, whereas B02 produced the highest mean combined score (90.4), demonstrating the expected discrimination of the analytical rules. Conclusion: The artifact demonstrates the technical feasibility of integrating Social Accounting, Performance Excellence, and AI-supported organizational analytics in a unified dental-network decision-support system. The synthetic exercise strengthens engineering verification of the analytical logic but does not substitute for relevant-environment user validation, real-data validation, or clinical evaluation.
Does Management Efficiency have any Influence on Job Satisfaction? Nurul Badriyah; Abid Muhtarom; Yunni Rusmawati DJ; Titin Titin; Mahameru Rosy Rochmatullah; Chabib Hasan Imam Al Farid; Ardyan Firdausi Mustoffa
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 2 (2024): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i2.2024.pp260-275

Abstract

Recently, there has been a growing global need for washing services worldwide. This surge has significantly influenced the growth of washing enterprises in all nations, including Indonesia. Nevertheless, this nation's expansion of the laundry sector has led to fierce rivalry. Many laundry businesses have failed to compete because they could not effectively implement efficient human resource management. This study aims to analyze the impact of efficiency management on employee satisfaction by identifying remedies to maintain the sustainability of the laundry sector. This study primarily examines the management of human resource efficiency, emphasizing four dimensions: leadership style, work environment, rewards, and work motivation. This study examines the role of employee performance accomplishment as a mediator. This study uses structural equation modeling (SEM) approaches to quantitatively test data from 135 respondents. The results of this study suggest that the leadership style, work environment, and rewards that align with employee preferences have a substantial impact on employee job satisfaction. It means that efficient human resource management that emphasizes these three dimensions is critical to the success of laundry businesses facing intense competition. Theoretically, this study has successfully addressed the gap in previous studies. Practically, this study can provide valuable information to practitioners in enhancing the competitive edge of their laundry business.
Tax morality and payment mechanisms associated with motor vehicle taxpayer compliance at samsat Surakarta Dexa Novrian Siswantara; Mahameru Rosy Rochmatullah
Jurnal Mantik Vol. 10 No. 2 (2026): August : Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

This study examines the relationship between Tax Morality, Payment Mechanism, and motor vehicle taxpayer compliance at the Surakarta SAMSAT Office. The study addresses the limited examination of internal behavioral and external administrative factors simultaneously in the local motor vehicle taxation context. A quantitative approach with descriptive and associative designs was employed. The population consisted of 647,685 registered motor vehicle taxpayers in 2025, with 100 respondents selected using the Slovin formula with a 10% margin of error and accidental sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using IBM SPSS. The results show that Tax Morality has a significant negative relationship with taxpayer compliance (? = ?0.506; t = ?9.225; p < 0.001), while Payment Mechanism also has a significant negative relationship (? = ?0.767; t = ?13.981; p < 0.001). These negative relationships differ from the positive relationships generally expected theoretically. The regression model is jointly significant (F = 122.271; p < 0.001), with an R² of 0.716, indicating that Tax Morality and Payment Mechanism statistically account for 71.6% of the variation in taxpayer compliance. The findings contribute empirical evidence that internal moral orientation and external payment mechanisms do not necessarily have positive relationships with taxpayer compliance in the Surakarta SAMSAT context
Co-Authors Abid Muhtarom Ade Khurnia Jati Aenuriya Syifana Afifah Miftakhul Jannah Aisha Candrawati Aisyah Amini Hasibuan Aisyiah Rizqi Aulia Amperawati, Endang Dwi Anggraeni, Roshita Dwi Anggun Ayu Setyawati Aprilia Riski Andriyani Ardyan Firdausi Mustoffa Arifah, Siti Astri Paramitajaya, Naj’ma Atwal Arifin Banu Witono Benny Tjahjono Chabib Hasan Imam Al Farid Devaria Aisya Setyowati Dewi Setyoningsih Dexa Novrian Siswantara DIAN SAVITRI Didik Prasetyanto DJ, Yunni Rusmawati Doddy Setiawan Dwi Haryanti, Christina Dwi Rahayu Elwas tantyo Pranowo Endang Dwi Amperawati Erma Setiawati Evi Gantyowati Fatchan Achyani Fauzan Fauzan Fauzi, Muhammad Zufar Fegato Arumdapta Ersudewo Fitriani, Nadea Galuh Dwi Pramesti Hasan Mukhibad Ikhsannudin, Alif Wildan Indriawati, Shofiah Intan Permata Sari Kinanti Arka Ramadhaniar Kusuma Wijayanto Moh Aldo Fahrul Azmi Muhammad Irham Ghiffary Muhammad Rafy Subekti Muji Burrohman Muqorobin Muqorobin Nadella Rahmadani Nur Aulia Nurul Badriyah Nurul Badriyah Nurul Khassanah, Marsheila Nurul Rahayu Purwanti, Noer Indach Putri Handayani Putri, Eskasari Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Ramadani, Himammul Adhim Ramadhani, Faradila Rembulan Angger Malasari Rika Indah Lestari Rita Noviani Riyardi, Agung Rizky Anika Sari Roza Novita Purnamasari Rozaq Syamsul Hidayatullah Rudy Hartanto Rukmini Rukmini Salsabila, Sylvia Aida Saputri, Yulia Dewi Sarah Rum Handayani Siti Arifah Siti Nur Cahyani Siti Nurlaela Siti Nurlaela Sri Mulyani Suprihati Titin Titin Titin Titin Viki Riko Felandi Warsina Warsina Wijaya, Kurnia Mahanani Winarna, Jaka Yuli Tri Cahyono Yulia Dewi Saputri Yuwita Ariessa Pravasanti Zahra Putri Nur Fadhila Zaldian Firmansyah