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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Magister Pendidikan IPA Jambura Accounting Review Jurnal Aplikasi Akuntansi Jurnal Bisnis Terapan Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Akuntansi dan Teknologi Informasi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Business Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Innovative: Journal Of Social Science Research JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal RAK (Riset Akuntansi Keuangan) Journal of Management Accounting, Tax and Production Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi International Journal of Economics, Business and Innovation Research
Robith Hudaya
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Kinerja Keuangan Perusahaan Entertainment Korea Selatan, Manakah yang Terbaik? Nispatussolihah; Hudaya, Robith
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1833

Abstract

The financial performance of South Korean entertainment companies amidst the great enthusiasm of the global community including Indonesia towards the Hallyu or Korean Wave phenomenon is an interesting to study. So, this study aims to analyze and compare the financial performance of several South Korean entertainment companies by measuring the liquidity, solvency, and profitability ratios of the company. This study is a descriptive study using a quantitative approach. The study was conducted using 4 South Korean entertainment companies with the highest market capitalization as research samples. Based on the results of the study, it can be concluded that financial performance when viewed based on the liquidity ratio can be sorted from the best to the lowest are JYP, HYBE, YG, and finally SM. Furthermore, based on the solvency ratio, the best is YG, then JYP, third SM, and finally HYBE. Then when viewed based on the profitability ratio, the best financial performance is owned by JYP, second YG, third SM, and HYBE in the last position. Overall, it can be seen that the best financial performance is owned by JYP Entertainment. Then YG Entertainment's financial performance shows quite good results. Meanwhile, SM Entertainment. and HYBE have less good financial conditions.
Pengaruh Pengetahuan Investasi, Resiko Dan Return Terhadap Keputusan Investasi Pada Investor Pasar Modal di Nusa Tenggara Barat (Studi pada investor pasar modal di Nusa tenggara barat) Nurfitasari; Hudaya, Robith
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1974

Abstract

This study aims to analyze the influence of investment knowledge, risk knowledge and return knowledge. The population in this study were capital market investors in West Nusa Tenggara, with a sample in this study totaling 399 respondents dominated by students in West Nusa Tenggara. The sampling technique used was purposive sampling. The analysis method used in this study was SEM with the SmartPLS 4.0 application. The results of the study showed that investment knowledge had a positive and significant effect on investment decisions, risk knowledge had a positive and significant effect on investment decisions, return knowledge had a positive and significant effect on investment decisions on capital market investors in West Nusa Tenggara. The results of this study are expected to be a supporter or reference for universities because universities play a role in shaping the character of investors in students through investment materials obtained in lectures, so that students will have a confident mentality to start investing.
THE DEVELOPMENT OF PROJECT-BASED LEARNING E-BOOK: A CASE STUDY FROM ACCOUNTING BILINGUAL CLASSES IN INDONESIA Kartikasari, Nungki; Hudaya, Robith; Rizki, Novia; Hanani, Tri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1068

Abstract

This article aims to develop an e-book based on Project Based Learning needs in the Basic Accounting course for Bilingual Classes. The type of research used is research and development. The research model used in this study is the modified ADDIE method, which consists of 5 stages: analyzing, designing, developing, evaluating, and implementing. The data collection in this research includes collecting material from credible sources, then arranging it according to the order of the material in the Semester Learning Plan, and using an attractive design. Design validation is carried out by media experts and material experts. The validation results show a good value where this e-book is suitable for use. Design revisions are only limited to minor revisions and these revisions are based on validation forms from media experts and material experts, such as consistent use of terms, additional discussions, and additional report examples. Small group trials have also been carried out and found that the basic accounting electronic book value is suitable for use.
The Impact of Intellectual Capital On Firm Performance: An Application of VAIC Model Hariatun, Baiq Luluk; Hudaya, Robith
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.8885

Abstract

This study aims to analyze the impact of intellectual capital (IC) on firm performance as measured by Tobin's Q. In this study, intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method which consists of three components, namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). This study implements a quantitative method with panel data and is analyzed using the Random Effect model. The results show that VACA has a positive and significant influence on firm performance, while VAHU does not show a positive influence, and STVA shows a positive although insignificant influence. The findings suggest that the efficient use of physical and financial capital plays a crucial role in increasing the market value of the firm, while the role of human capital and structural capital still needs to be optimized. This study indicates that proper management of intellectual capital can be an important strategy to build sustainable competitive advantage.
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa dalam Berinvestasi pada Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Rani, Baiq Mahesa; Hudaya, Robith
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.185

Abstract

Investasi merupakan kegiatan menanamkan modal selama periode tertentu dengan target untuk memperoleh keuntungan di masa depan. Dalam era ekonomi yang semakin dinamis, investasi menjadi salah satu keterampilan finansial yang penting bagi generasi muda, khususnya mahasiswa. Penelitian ini bertujuan untuk menganalisis pengaruh sikap, lingkungan kampus, dan pengetahuan terhadap minat berinvestasi mahasiswa. Ketiga variabel independen dalam penelitian ini diturunkan dari Theory of Planned Behavior (TPB). Populasi dalam penelitian ini mencakup mahasiswa aktif program studi Akuntansi angkatan 2021 yang berjumlah 256 orang dan terdaftar di Fakultas Ekonomi dan Bisnis Universitas Mataram. Penelitian ini menggunakan metode kuantitatif. Teknik yang digunakan dalam pengambilan sempel adalah teknik purposive sampling, sampel yang diperoleh dari populasi penelitian sebanyak 100 responden. Data dikumpulkan melalui penyebaran kuesioner (angket). Adapun metode analisis yang digunakan dalam penelitian ini yaitu SEM dengan aplikasi SmartPLS. Hasil penelitian ini menunjukkan bahwa sikap, pengetahuan investasi dan lingkungan kampus berpengaruh signifikan terhadap minat mahasiswa dalam berinvestasi. Penelitian ini diharapkan mampu memberikan pemahaman yang lebih menyeluruh mengenai faktor pendorong maupun penghambat yang memengaruhi keputusan mahasiswa untuk mulai berinvestasi.
Reaksi Pasar Modal Terhadap Perisitiwa Penetapan Tersangka Baru Korupsi Tambang Timah PT. Tins (Studi Kasus Pada Saham Perusahaan Pertambangan) Al-Kautsar, Ziyad; Hudaya, Robith
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2064

Abstract

This study aims to test and explain whether there is a capital market reaction to the announcement of the stipulation of a new suspect in tin mining corruption in the mining sector on the Indonesia Stock Exchange (IDX) for 2024. This study has a population of 74 companies engaged in mining, And there are also 61 company samples with an observation period of 15 days. This study uses a quantitative approach using an event study which is a special method for analyzing certain events that are believed to have an impact or reaction. The focus of this study is to see the reactions indicated by changes in Average Abnormal Return and Trading Volume Activity using the One Sample Kolmogorov-Smirnov test to conduct a normality test and paired sample T-test if the data has been normally distributed. Then use the Wilcoxon Signed Rank Test test if the data is not normally distributed. The results of this study indicate that there is no average abnormal return but has a significant average trade volume of activity before and after the announcement of the stipulation of new suspects in the corruption of PT. Tin (tins). This research contributes to seeing how the capital market responds to the announcement of the new suspect PT. Tin (tins), as well as the extent to which this event affects investors through abnormal return and trading volume activity.
Kemampuan CSR disclosure sebagai kosmetik earnings management Hudaya, Robith; Sukma, Paradisa; Agustiningsih, Wulandari; Rahnaen, Feryadi
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7359

Abstract

Purpose – This study aims to analyze the role of Corporate Social Responsibility (CSR) disclosure in moderating the effect of earnings management (EM) on firm market value. Method – The researcher employed a panel data regression method with a moderating variable approach. The sample consists of consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) during the years 2022 and 2023. Findings – The results show that earnings management (EM) does not have a significant effect on firm market value. However, the level of CSR disclosure has a positive and significant impact on market value, indicating that investors respond positively to greater transparency in social and environmental reporting. Additionally, CSR disclosure is not proven to moderate the relationship between EM and firm market value. Implications – These findings have important implications for corporate management, regulators such as the Financial Services Authority (OJK), and the Indonesia Stock Exchange in formulating policies that promote social accountability and limit earnings management practices. Originality – The novelty of this study lies in the use of prior-year CSR data to capture the delayed effect of information on investor decision-making, as well as the application of a content analysis approach based on Global Reporting Initiative (GRI) items to enhance the validity of CSR disclosure measurement.
Analisis Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Utami Putri, Yola Farista; Indriani, Eni; Hudaya, Robith
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8300

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan dan biaya lingkungan terhadap nilai perusahaan dan kinerja keuangan sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Data populasi diambil dari perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang mempublikasikan laporan keuangan dan terdaftar di PROPER dari 2017-2021. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Ada 28 perusahaan yang memenuhi kriteria sampel. Penelitian ini menggunakan teknik analisis data analisis regresi berganda menggunakan software SPSS 25. Hasil dari penelitian ini menemukan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan, biaya lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan, kinerja lingkungan berpengaruh signifikan terhadap nilai perusahaan, biaya lingkungan berpengaruh signifikan terhadap nilai perusahaan, kinerja keuangan tidak berpengaruh signifikan terhadap nilai perusahaan, kinerja keuangan berpengaruh secara tidak langsung terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening, dan biaya lingkungan berpengaruh secara tidak langsung terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening.
Pengaruh Motivasi, Persepsi Risiko Dan Pengetahuan Investasi Terhadap Minat Berinvestasi Di Masa Pandemi Covid-19: Studi Kasus Pada Mahasiswa FEB UNRAM Priaini, Jyanneta; Sasanti, Elin Erlina; Hudaya, Robith
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1022

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana menganilis motivasi, persepsi risiko, dan pengetahuan investasi berpengaruh terhadap minat berinvestasi di masa pandemi covid-19 pada Mahasiswa FEB Universitas Mataram. Penelitian ini menggunakan metode penelitian kuantitatif. Metode mempelajari sampel yang diambil dari populasi dan kemudian mengambil kesimpulan untuk digeneralisasikan terhadap populasi. Untuk itu, sampel yang diambil dari populasi harus benar-benar representatif . Informan dalam penelitian ini berasal dari mahasiswa yang aktif dalam organisasi KSPM (Kelompok Studi Pasar Modal) Periode 2019-2022 sebanyak 85 orang. Penelitian untuk mengetahui bagaimana motivasi, persepsi risiko, dan pengetahuan investasi berpengaruh terhadap minat berinvestasi di masa pandemi covid-19. Hasil penelitian ini yaitu motivasi investasi berpengaruh positif terhadap minat berinvestasi mahasiswa FEB Universitas Mataram di masa pandemi COVID-19. Sementara itu, persepsi risiko dan pengetahuan investasi tidak memiliki pengaruh signifikan terhadap minat berinvestasi pada situasi pandemi tersebut.
THE EFFECT OF BIG DATA APPLICATION ON FINANCIAL PERFORMANCE: COMPANY SIZE AS A MODERATING VARIABLE Khasanah, Aniatul; Hudaya, Robith
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.366

Abstract

This research aims to determine the effect of implementing big dataon a company's financial performance by considering company size as a moderating factor. This research focuses on the banking sector, which is publicly traded on the IDX. The sampling technique used was purposive sampling over three years (2020-2022). 46 out of 47 companies were selected for sampling and observation. The analysis tool uses Eviews 12 to perform panel data regression. Research findings show that the use of big data has an adverse impact on the financial performance of businesses. Apart from that, the size of the company is also considered not to have the ability to mitigate the impact of the use of big data on the company's financial performance.
Co-Authors Adrianda Anwar Agustiningsih, Wulandari Akram, Akram Al-Kautsar, Ziyad Anwar, Adrianda Astuti , Widia Ayudia Sokarina Bambang Bambang Bambang Biana Adha Inapty, Biana Adha Cahya, Susi Retna Cahyaningtias, Susi Retna Citra, Baiq Sonia Diningrat, Athaya Sukma Dwi, Baiq Rosyida Elin Erlina Sasanti Ely Windarti Hastuti, Ely Windarti Eni Indriani Fadhilah, Faiz Hanani, Tri Hariatun, Baiq Luluk Herlina Pusparini Husnaini, Wahidatul I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Ketut Budastra Iman Waskito Jumaidi, Lalu Takdir Karim, Nina Karina Kartikasari, Nungki Khasanah, Aniatul Luh Putu Lusi Setyandarini Surya Lukman Effendy Lukman Effendy, Lukman Made Aditya Budastra Nabila, D. Tialurra Della Nely Anggraini Ni Made Ayu Dwijayanti Nispatussolihah Nungki Kartikasari Nurfitasari Paradisa Sukma Paranata, Adika Priaini, Jyanneta Rahayu, Nila Rahmatulloh, Villa Susanti Rahnaen, Feryadi Rakhmawati, Intan Ramdani, Hendi Rani, Baiq Mahesa Rizki, Novia Rohmani, Abid Safitri, Riska Meliana Sari, Putu Julia Indah Savita Putri, Ayudia Davina Septiana, Tisna Suhaedi, Wirawan Suryantara, Adhitya Bayu Tara, Nur aida Arifah Tiara Kusuma Dewi Utami Putri, Yola Farista Wardiningsih, Reny Widyastuti Widyastuti Yeldy Dwi Genadi Yusli Mariadi YUSLI MARIADI