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Examine The Role Of Management Ownership In Unlocking Firm Value Aprih Santoso; Tuti Dharmawati; Bastanta Prawira Tarigan; Pandu Adi Cakranegara; Irsyad Kamal
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6970

Abstract

The purpose of this research is to analyze the effect of profitability and liquidity on firm value by moderating management ownership. The data were obtained from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the years 2018 – 2020. By using purposive sampling, 27 companies were selected as research samples. The data was processed by multiple regression analysis using the IBM SPSS Statistic 25 application. The results showed that profitability had a positive and significant effect on firm value, but liquidity had no effect on firm value. The results of the moderating variable test show that management ownership does not moderate the effect of profitability and liquidity on firm value. Keywords: ownership, liquidity, firm value, profitability
POPULATION SIZE CAN MODERATE THE EFFECT OF HUMAN DEVELOPMENT INDEX ON ECONOMIC GROWTH Dj, Arifhan Ady; Putra, Agus; Santoso, Agus; Basri, Hasan; Kamal, Irsyad
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15274

Abstract

ABSTRACT This research is a quantitative study with an explanatory approach, namely an approach that uses previous studies as the main basis for obtaining novelty and is developed in the research being conducted. The data used in this study are secondary data from various credible sources, namely the Central Statistics Agency from 2010 to 2024. The data were analyzed using the smart PLS 4.0 analysis tool. The result in this article show the two hypotheses proposed in this article, namely the Human Development Index variable can have a positive relationship direction and a significant influence on Economic Growth can be accepted and proven. This is because the P-Values are positive and below the significance level of 0.05, namely 0.009. The reason for these results is that the Human Development Index which is influenced by Health and Education Levels can have a good, positive, and significant impact on Economic Growth. On this basis, it can be concluded that the first hypothesis in this article can be accepted. In the next section, the researcher also has another hypothesis, namely that the Population Size variable can moderate the influence of the Human Development Index variable on Economic Growth because of the same thing, namely the P-Values are positive and below the significance level of 0.05, which is 0.000 more significant than direct testing of 0.009. Thus, the first and second hypotheses in this article can be accepted. Keywords: Population Size, Human Development Index, Economic Growth
Entrepreneurial Skills and Financial Access: The Mediating Role of Entrepreneurship Education in Shaping Entrepreneurial Interest Irsyad Kamal; Kurnia Khafidhatur Rafiah; Salim Diarra
Indonesian Journal of Business and Entrepreneurship Research Vol. 3 No. 1 (2025): Vol. 3, No. 1, January 2025: Indonesian Journal of Business and Entrepreneurshi
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v3i1.6655

Abstract

Student entrepreneurial interest is very important to encourage economic growth through job creation. This study aims to analyze the effect of entrepreneurial skills and access to capital on entrepreneurial interest with entrepreneurship education as a mediating variable in Universitas Padjadjaran students. The research method used is quantitative with explanatory descriptive design. Data were obtained using a closed questionnaire distributed digitally through Google Form with a Likert scale to students, then analyzed using path analysis techniques to test the direct and indirect effects between variables. The results showed that entrepreneurial skills have a significant direct effect on entrepreneurial interest and entrepreneurship education. Entrepreneurship education is also proven to have a significant effect on entrepreneurial interest. However, entrepreneurship skills have no significant effect indirectly through entrepreneurship education, while access to capital has no significant effect either directly or indirectly. This study highlights the importance of developing entrepreneurial skills and strengthening practice-based entrepreneurship education programs to increase students' interest in becoming entrepreneurs. Support in the form of relevant training is also recommended to enrich students' skills in starting and running a business.
The Digital Influence on Entrepreneurial Readiness: Exploring the Role of Social Media and Entrepreneurship Education in Enhancing Self-Efficacy Kurnia Khafidhatur Rafiah; Irsyad Kamal; Matthew Olufemi Adio
Indonesian Journal of Business and Entrepreneurship Research Vol. 3 No. 1 (2025): Vol. 3, No. 1, January 2025: Indonesian Journal of Business and Entrepreneurshi
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v3i1.6657

Abstract

This research aims to analyze the influence of social media and entrepreneurship education on self-efficacy through entrepreneurial readiness among students of the Faculty of Economics and Business at Universitas Padjadjaran. In the current digital era, social media serves as an important means that not only provides information and inspiration but also allows students to build networks and share entrepreneurial experiences. This study demonstrates that positive interactions on social media can enhance students' self-efficacy, which is a key factor in preparing them to enter the business world. Furthermore, entrepreneurship education provides the knowledge and practical skills necessary to start a business, thereby increasing their entrepreneurial readiness. The research findings indicate that self-efficacy serves as a significant mediator in the relationship between entrepreneurship education and entrepreneurial readiness. Students with high levels of self-efficacy tend to be more confident and proactive in pursuing business opportunities. Thus, the combination of effective social media usage and high-quality entrepreneurship education can create an environment that supports the development of entrepreneurial character among students. These findings emphasize the importance of integrating social media and entrepreneurship education into the curriculum to shape a generation of competent entrepreneurs ready to face future challenges.
Analysis of Factors Affecting the Digitalisation of UMKM in Using QRIS (Study on Culinary Businesses in Bandung City) Rahlana Shidiq Azqar; Irsyad Kamal
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.1026

Abstract

One of the factors contributing to Indonesia's low Global Digitalization Index score of 33.1 is the limited digitalization among UMKM, as reflected in the adoption of QRIS by these businesses. Although QRIS is perceived as useful, barriers such as perceived ease of use, perceived cost, and social influence from consumers and competitors significantly affect attitudes toward using and behavioural intentions to use QRIS. This study aims to analyze the factors influencing the digitalization of UMKM through QRIS by a quantitative causal approach and Partial Least Squares Structural Equation Modeling (PLS-SEM). The research utilised a purposive sampling technique, gathering data from 70 culinary business respondents in Bandung City. The findings indicate that social influence and perceived ease of use have a significant and positive influence on attitudes toward using QRIS, while perceived cost has a significant negative effect, and perceived usefulness shows no significant effect. Additionally, perceived ease of use and attitudes toward using QRIS significantly and positively influence behavioural intention to use it, whereas perceived cost, social influence, and perceived usefulness do not. Mediation analysis reveals varying effects: indirect-only mediation for perceived cost and social influence, no-effect non-mediation for perceived usefulness, and complementary mediation for perceived ease of use
Analisis Model AISAS dalam Menilai Efektivitas Brand Ambassador Asal Korea pada Aplikasi Mobile Kurnia Khafidhatur Rafiah; Irsyad kamal; Amalis Karisma
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.7027

Abstract

The global phenomenon of the Korean wave, including its influence in Indonesia, has encouraged many businesses in Indonesia to employ Korean brand ambassadors as part of their marketing strategies, both for conventional and digital products. Previous studies, particularly those related to digital products, have shown negative responses, which motivated the author to conduct this research. This study focuses on three objects, namely Bukalapak, Ruangguru, and SimInvest, with the aim of evaluating and comparing the effectiveness of using Korean brand ambassadors for each application. The research employs a qualitative method with a survey approach to gather rich and diverse responses. The sampling technique used is quota sampling, with 30 participants for each research object. The results indicate that the use of Korean brand ambassadors is considered effective, although there are differences in effectiveness across several indicators, such as search and action.
Strategi Sukses dalam Inovasi Fintech: Kajian Sistematis terhadap Model Bisnis dan Teknologi Terbaru: Success Strategies in Fintech Innovation: A Systematic Review of New Business Models and Technologies Irsyad Kamal; Sulwani Husna Afrizal
Jurnal Kolaboratif Sains Vol. 8 No. 3: Maret 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i3.7166

Abstract

Penelitian ini menganalisis strategi sukses dalam inovasi fintech dengan fokus pada model bisnis dan teknologi terbaru yang mendukung pertumbuhan industri keuangan digital. Menggunakan pendekatan Systematic Literature Review (SLR), penelitian ini menyaring 185 studi akademik dan memilih 25 artikel relevan melalui seleksi PRISMA. Hasilnya menunjukkan bahwa keberhasilan fintech dipengaruhi oleh inovasi teknologi seperti AI, Blockchain, Big Data, dan Cloud Computing, serta model bisnis seperti digital payment, neobanks, dan P2P lending. Regulasi yang fleksibel, seperti regulatory sandbox, mendukung inovasi startup, sementara regulasi yang ketat dapat menghambat. Keamanan data dan kepercayaan pengguna juga menjadi faktor penting dalam adopsi fintech, dengan transparansi dan perlindungan konsumen yang harus diperkuat. Meskipun fintech telah mengubah lanskap industri keuangan global, tantangan dalam regulasi, keamanan, dan edukasi pengguna masih ada. Penelitian ini menekankan pentingnya kolaborasi antara fintech, bank tradisional, regulator, dan investor untuk menciptakan ekosistem fintech yang berkelanjutan, serta memberikan implikasi akademik dan praktis bagi kebijakan yang mendukung pertumbuhan industri keuangan digital di masa depan
Pengaruh User Experience Terhadap Kepuasan Pelanggan Pada Pembelian Tiket Konser di Website Loket.com Athallah, Muhammad Ariq; Kamal, Irsyad
Journal of Digital Business Innovation Vol. 2 No. 1 (2024): MEI
Publisher : LPPM Universitas dr. Soebandi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36858/digbi.v2i1.12

Abstract

Jumlah penjualan tiket konser di Indonesia secara daring mengalami peningkatan pesat, bahkan melebihi angka sebelum masa pandemi Covid-19. Salah satu perusahaan yang secara khusus berfokus pada penjualan tiket konser daring adalah loket.com, juga dikenal sebagai PT Global Loket Sejahtera. Dalam pembelian tiket konser melalui website, pengalaman pengguna (user experience) menjadi salah satu faktor penting yang memengaruhi kepuasan pelanggan. Dengan mempertimbangkan fenomena ini dan hasil penelitian sebelumnya, penulis bertujuan untuk mengeksplorasi pengaruh user experience terhadap kepuasan pelanggan dalam pembelian tiket konser melalui website loket.com. Metode yang digunakan pada penelitian ini adalah metode penelitian kuantitatif dengan meenggunakan data primer. Metode analisis yang digunakan adalah dengan Partial Least Square-Structural Equation Modeling (PLS-SEM) untuk melihat hubungan dari variabel User Experience dan Kepuasan Pelanggan. Hasil yang ditemukan adalah seluruh indikator dari variabel User Experience memiliki pengaruh positif terhadap Kepuasan Pelanggan dengan dimensi Perspicuity atau Kemudahan Pelanggan yang memiliki pengaruh tertinggi.
Mediation Effects of Fraud Prevention on the Relationship of Internal Control, Risk Management and Organizational Performance Tuti Dharmawati; Safaruddin; Irsyad Kamal; Pandu Adi Cakranegara; Muhammad Aqshel Revinzky
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.123

Abstract

This study aims to determine the effect of internal control and risk management on organizational performance through fraud prevention. This quantitative research type uses descriptive analysis methods and inferential statistics, namely Structural Equation Modeling (SEM) using Partial Least Square (PLS) and Microsoft Excel software. The population in this study were all auditors who worked at the Inspectorate of Southeast Sulawesi Province, amounting to 37 apparatus. By taking a sample using a saturated piece, the number of samples is 37 Apparatus at the Inspectorate of Southeast Sulawesi Province. This research is sourced from primary data and secondary data. Primary data is obtained from the results of questionnaires distributed to each respondent; secondary data is data that has been collected or data obtained from previous research results—analysis of the Structural Equation Model (SEM) using the PLS program. The study's results found that internal control and risk management had a positive and significant effect on fraud prevention; fraud prevention has a positive and significant impact on organizational performance; internal control and risk management have a positive and significant impact on organizational performance through fraud prevention. Although the internal control implemented is reasonable, it needs to be improved by increasing the identification of every possible risk to avoid risks that will occur in the future. We suggest that the Southeast Sulawesi Provincial Inspectorate can review the performance of each division in carrying out operational activities based on the achievement of performance indicators. Improve regular system maintenance activities, thereby minimizing system disturbances—more follow-up on recommendations on audit findings.
Mengeksplorasi Inovasi dalam Startup : Studi Literatur Sistematis tentang Peran Teknologi dan Pengembangan Produk Irsyad Kamal
CBJIS: Cross-Border Journal of Islamic Studies Vol. 7 No. 1 (2025): Juni
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v7i1.3630

Abstract

Inovasi merupakan faktor kunci dalam pertumbuhan dan keberlanjutan startup, terutama dengan semakin meningkatnya peran teknologi dalam strategi inovasi. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk menganalisis 32 artikel ilmiah yang membahas tren inovasi, faktor pendorong, dan dampaknya terhadap startup. Hasil penelitian menunjukkan bahwa startup semakin beralih ke transformasi digital, dengan pemanfaatan teknologi seperti AI, IoT, dan blockchain dalam pengembangan produk dan model bisnis. Faktor internal seperti kapabilitas tim, budaya inovasi, dan manajemen pengetahuan berperan penting dalam inovasi, sementara faktor eksternal seperti kolaborasi dengan ekosistem startup, regulasi pemerintah, dan akses terhadap modal turut mempercepat adopsi inovasi. Temuan ini menegaskan bahwa startup yang berhasil mengintegrasikan inovasi berbasis teknologi dan strategi bisnis berbasis platform memiliki keunggulan kompetitif dan peluang pertumbuhan yang lebih tinggi. Namun, masih terdapat tantangan seperti keterbatasan sumber daya dan regulasi di negara berkembang yang dapat menghambat inovasi startup. Oleh karena itu, penelitian ini merekomendasikan kebijakan yang lebih mendukung inovasi serta eksplorasi lebih lanjut tentang strategi inovasi berbasis teknologi untuk keberlanjutan startup di berbagai sektor industri.
Co-Authors A. Malik Fajar Abdul Rosid Adhadian Akbar Adzka Rosa Sanjayyana Agung Anggara Rudini Agus Santoso Amalis Karisma Amaliya Shofiana Andreas Recki Prasetyo Anindita Nirkin Maheswa Aprih Santoso Arida Susilowati Iswanto Arif Rahman Ariyanto M Arrofaha, Nawwall Asyifa Anandya Athallah, Muhammad Ariq Baiq Farhatul Wahidah Bastanta Prawira Tarigan Cakranegara, Pandu Adi Carmeline, Benedicta Christina Cattleya Rejito Chitra Indah Sari Choeriyah, Siti CNAWP, Rizal Perlambang Cuk Jaka Purwanggono Darmawanto Darmawanto Deru R Indika (Universitas Padjadjaran - Indonesia) Desty Hapsari Kirana DEWI SARTIKA Dj, Arifhan Ady Etty Susilowati Farhany Richas Fathimah Azzahra Rahadian Fifi Gus Dwiyanti Fitria Sari Hapsari Widayani Hasan Basri Hety Devita ISKANDAR ZULKARNAEN SIREGAR Iwan Setiawan Jamaludin, Endang Johnny Chandra Joval Ifghaniyafi Farras Judijanto, Loso Komalasari, Ika Kurnia Khafidhatur Rafiah Kurnia Khafidhatur Rafiah KUSUMADEWI SRI YULITA Latifa Mischa Saqina Layyinaturrobaniyah Lukman Hakim M. Aqshel Revinzky M. Chairul Ihsan Matthew Olufemi Adio Medeilia Bernike Br Ginting Miradji, Moh. Afrizal Miswari Miswari Muhamad Aqshel Revinzky (Universitas Padjadjaran - Indonesia) Muhammad Aqshel Revinzky Muhammad Aqshel Revinzky Nizar Muhammad Hisyam Nadhir Muhammad Rispan Affandi Muhammad Rizki Perdana Nur Hayati Pandu Adi Cakranegara Prihastuti, Asepma Hygi Putra, Agus Rachmat, Henti Hendalastuti Rahlana Shidiq Azqar Ratih Pratiwi Rini Armin Riri Cornellia Rizkiati Khasanah Rizky Ramadhan Rosari, Renya Safaruddin Saipul Al Sukri Salim Diarra Siska Yuli Anita Sonia Sischa Eka Putri Sulwani Husna Afrizal Sunu Widianto Supriyanto Susila, Susila Susilo Surahman Tuti Dharmawati Tuti Dharmawati Ubbadul Adzkiya' Yudi Azis Zet Ena