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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) 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 Journal of Ekonomics, Finance, and Management Studies
Mahameru Rosy Rochmatullah
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Regression Model of Stakeholder Implementation on CSR Performance: A Quantitative Approach to State-Owned Enterprises in the Digital Era 2025 Aisyah Amini Hasibuan; Mahameru Rosy Rochmatullah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.740

Abstract

The manner in which SOEs carry out CSR has undergone a significant transformation thanks to digitalization. The goal of this research is to examine how stakeholder implementation affects CSR performance in state-owned enterprises in the digital age of 2025. For the years 2021–2025, 25 Scopus Q1-Q3 indexed publications were systematically reviewed using the PRISMA 2020 methodology. The study found that stakeholder implementation improves CSR performance, with primary stakeholders' orientation having a greater impact than secondary stakeholders'. Through greater transparency and dynamic skills, digital transformation plays a complicated moderating role that improves relationships. There were notable variations between sectors, with consumer market businesses enjoying greater long-term benefits. In conclusion, in order to maximize sustainable CSR performance, SOEs must prioritize digital transformation and sector-specific methodologies in the development of an integrated stakeholder implementation strategy.
The Influence of Ownership Structure, Financial Condition and Company Size on Company Financial Performance Kinanti Arka Ramadhaniar; Mahameru Rosy Rochmatullah
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): 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.v6i6.9596

Abstract

In today's globalized world, business rivalry is fiercer than ever, necessitating a competitive advantage for organizations to thrive and remain market leaders. This study's goal is to analyze how ownership structure, firm size, and financial standing affect financial performance. Until the end of 2023, ciblé procedures were used to choose the sample from the population of manufacturing companies. Tests of hypotheses, multiple linear regression tests, verifications of classical hypotheses, and descriptive statistical tests were all part of the analysis approach. The results of the tests and the data analysis demonstrate that management ownership influences financial success. Institutional ownership (KI) influences financial performance. Leverage (DER) influences financial performance. Liquidity (CR) influences financial performance. Financial performance is determined by company size (UKPER). Financial success is determined by Total Asset Turnover (TATO).
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
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 Astri Paramitajaya, Naj’ma Atwal Arifin Banu Witono Benny Tjahjono Chabib Hasan Imam Al Farid Devaria Aisya Setyowati DIAN SAVITRI 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 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 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 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