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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Akuntansi dan Keuangan Indonesia Jurnal Atma Inovasia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Applied Quantitative Analysis (AQA) MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi
Riki Martusa
Universitas Kristen Maranatha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH DIVIDEND YIELD DAN PRICE EARNINGS RATIO TERHADAP RETURN SAHAM DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING RIKI MARTUSA
Jurnal Bisnis dan Akuntansi Vol 9 No 3 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.931 KB) | DOI: 10.34208/jba.v9i3.184

Abstract

This research is aimed to examine and find out empirical evidence of (1) the influence of dividend yield on stock return with investment opportunity set as the moderating variable, (2) the influence of price earnings ratio on stock return with investment opportunity set as the moderating variable. The using of investment opportunity set is aimed to search influence between dividend yield and price earnings ratio with stock return. As model used in this study, dividend and retained earnings has reflected the use of dividend yield and price earnings ratio by market participants. Samples used in this research are manufacturing companies listed in Bursa Efek Jakarta in 5 years observation period (1999-2004). Total samples are 30 companies. The data are collected using purposive sampling method. The result of moderated regression analysis (MRA) shows that (1) dividend yield does not influence stock return with investment opportunity set as the moderating variable, (2) price earnings ratio does not influence stock return with investment opportunity set as the moderating variable. Thus, the hypothesis of the research is not empirically supported.
NILAI PERUSAHAAN: DAMPAK INTERAKSI ANTARA PROFITABILITAS DAN RISIKO FINANSIAL PADA PERUSAHAAN MANUFAKTUR Meythi Meythi; Oktavianti Oktavianti; Riki Martusa
Jurnal Keuangan dan Perbankan Vol 18, No 1 (2014): January 2014
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.548 KB) | DOI: 10.26905/jkdp.v18i1.771

Abstract

This research was aimed to examine and find out the empirical evidence of the impact of the interaction betweenprofitability and financial risk on firm value. Samples used in this research were manufactured companieslisted in Indonesia Stock Exchange in 5 years observation period (2007-2012). The total samples were 31companies. Sample election was done by using the purposive sampling method. The result of moderatedregression analysis (MRA) showed that there was no interaction effect between profitability and financial riskon firm value. Thus, the hypothesis of the research was not empirically supported.
Strategi Pengelolaan Keuangan dan Pengenalan Perpajakan Kepada UMKM Gunungkidul Meythi Meythi; M. Sienly Veronica; Joni Joni; Endah Purnama Sari; Aurora Angela; Candra Sinuraya; Christine Dwi Karya S; Riki Martusa
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 9, No 1 (2023): January 2023
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.9.1.581-588.2023

Abstract

Tujuan penelitian ini memberikan wawasan mengenai strategi pengelolaan keuangan dan pengenalan perpajakan kepada Usaha Mikro Kecil dan Menengah (UMKM) di Gunungkidul. Saat ini perkembangan perekonomian di daerah Gunungkidul mengalami pertumbuhan tetapi pengelolaan keuangan dan pengenalan perpajakan dari para pengusaha UMKM di daerah tersebut masih rendah akibatnya perkembangan bisnis UMKM di Gunungkidul belum optimal. Hasil dari kegiatan tersebut adalah terjadinya transfer pengetahuan dari pihak akademisi kepada UMKM di Gunungkidul, hal ini dapat dilihat pada perbandingan antara nilai rata-rata pretest dan posttest yang nilai rata-rata posttest lebih besar dibandingkan nilai rata-rata pretest. Berdasarkan hasil tersebut, diharapkan pengetahuan yang diperoleh UMKM di Gunungkidul dapat dimanfaatkan dengan baik oleh para UMKM tersebut sehingga usaha UMKM di Gunungkidul dapat berkembang ke arah yang lebih baik. 
Performance of Companies and Controlling Share Ownership on Company Liquidity: Evidence from Emerging Markets Putri, Aulia Asriani; Martusa, Riki; Meythi, Meythi
Applied Quantitative Analysis Vol. 4 No. 1 (2024): January - June 2024
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.2044

Abstract

The relationship between the fundamentals of a firm and cash holdings is an interest topic in financial accounting and financial market literature. Adequate cash holdings can lead to higher profits and financial flexibility, allowing companies to take advantage of opportunities. Therefore, the real estate and property sector requires optimal liquidity holdings to avoid losing investment opportunities and achieve organizational goals. This study examines the effect of controlling share ownership and profitability on cash holdings in the corporate sector. Our samples are the real estate and property sub-sector from 2018 to 2021. The study uses quantitative methods with an archival technique from a capital market database. We performed multiple linear regression to test our hypotheses. The findings show that controlling share ownership has a significant influence on cash holdings. However, the profitability impact on cash holding is not supported. Our study has several limitations, i.e., (1) The study focused only on sub-sector real estate and property, and (2) Our sample period was conducted during 2018-2021. Originality/value examines the effect of controlling share ownership and profitability on cash holdings in the corporate sector, with a focus on the real estate and property sub-sector from 2018 to 2021.
Inovasi Produk pada Usaha Mikro Kecil dan Menengah (UMKM) Martusa, Riki; Meythi, Meythi; Margaretha, Yolla; Zaniarti, Sri; Suwarno, Henky Lisan
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 10, No 1 (2024): January 2024
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.10.1.91-98.2024

Abstract

Penelitian ini bertujuan untuk menginvestigasi bagaimana inovasi produk pada Usaha Mikro Kecil dan Menengah (UMKM) di kota Bandung, Jawa Barat. Metoda yang digunakan dalam penelitian ini adalah uji beda. Para pelaku UMKM diberi pelatihan mengenai inovasi produk dan mereka diminta mengisi kuesioner sebelum dan sesudah pelatihan. Hasil penelitian ini menemukan bahwa ada perbedaan antara sebelum dan sesudah pelatihan inovasi produk pada pelaku UMKM. Penelitian ini memberikan kontribusi terhadap bidang kewirausahaan mengenai inovasi produk pada pelaku UMKM. Implikasi penelitian ini memberikan wawasan kepada UMKM berkaitan dengan pentingnya inovasi produk dalam mencapai keunggulan kompetitif.
The Types of Ownership and Sticky Cost: Evidence from Listed Firms of Indonesia Capital Market Meythi, Meythi; Martusa, Riki; Candra, Anastasya Regina
Jurnal Keuangan dan Perbankan Vol 27, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i1.8878

Abstract

This study examines whether ownership structure type of listed banks of Indonesia Stock Exchanges (IDX), especially State of Owned Banks (SOBs) affect to cost stickiness. This study observes listed state-owned banks during the periods of 2001-2020. This study finds that ownership structure type of listed banks of IDX, i.e. SOBs, affects to cost stickiness are not supported. However, cost stickiness of listed SOBs of IDX relates to asset and employee are supported. However, a SOBs purpose to profit-oriented, but they also commit to government programs, i.e. reducing unemployment and expanding job opportunities. Overall, the findings of this study indicate that SOBs do not influence cost stickiness, but there are differences between high and low asset and employee SOBs. This study contributes to literatures of financial accounting and finance in banking sector, particularly SOBs.JEL: M410, C12, L52*
ENHANCING ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF USER COMPETENCE, INTERNAL CONTROLS, AND BUSINESS PROCESSES Permata, Nurul Intawaty; Rapina, Rapina Rapina; Martusa, Riki; Meythi, Meythi; Darmasetiawan, Johannes Buntoro
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1293

Abstract

The quality of Accounting Information Systems (AIS) plays a crucial role in the effectiveness and efficiency of organizational operations. A high-quality AIS ensures accurate and timely financial information, which is essential for strategic decision-making. This study aims to examine the influence of user competence, internal control, and business processes on the quality of Accounting Information Systems (AIS). The sampling technique used convenience sampling with a sampling of 84 respondents. The analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that (1) user competence had no significant effect on on the quality of AIS, (2) internal control and business process had significant and positive influence on the quality of AIS
The Effect of Independent Board of Commissioners and Capital Intensity on Tax Avoidance Yasmin F., Rahajeng; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
MIMBAR : Jurnal Sosial dan Pembangunan Volume 40, No. 2, (December 2024) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v40i2.4899

Abstract

The reason of this consider is to look at how the free board of commissioners and capital concentrated have an impact on assess shirking. The data gotten comes from the inspected yearly reports for 2020 to 2022 of coal mining companies recorded on the Indonesia Stock Trade. The number of perceptions chosen utilizing purposive determination is 45 information on the money related explanations of coal mining businesses gotten from the Indonesia Stock Trade and the company's site. The factors watched in this ponder incorporate assess evasion as the subordinate variable, capital escalated and autonomous board of commissioners as free components. The investigate discoveries appear that capital escalated and free board of commissioners both have an impact on assess evasion. The discoveries of this consider bolster the theory created and are reliable with the discoveries of other thinks about that found that the free board of commissioners and capital escalated significantly.
THE EFFECT OF THE PRESENCE OF FOREIGN BOARD MEMBERS ON CORPORATE ESG SCORES IN INDONESIA Emmanuel Dwistia, Reynald; Kevin Widjaja, Kanisius; Meythi, Meythi; Martusa, Riki
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2633

Abstract

The purpose of this study is to examine the impact of foreign boards and board commissioners on ESG scores in Indonesia from 2019-2023. Drawing upon the resource dependency theory, this paper applies multiple linear regression to investigate whether foreign boards and ESG performance of firms listed on Indonesia Stock Exchange (IDX) are related. The results indicate that foreign boards presence impacts ESG scores positively at 10%. Although this highlights that oversea boards can have a positive impact in such ways through expertise and global connections, the regulatory setting will remain just as important even if it is under reform. Instead, foreign boards have an insignificant negative impact on the ESG scores both for overall governance and all sub-dimensions suggesting that it may not be appropriate to use a more diversified board in terms of origin as panacea especially when it comes to advancing ESG practices. This study also has several limitations in that it explored companies from Indonesia, the period of research took place in a limited time frame and board demographics were not considered. Based on this study, one may argue part of the solution is to rely more heavily on foreign boards with greater familiarity and experience in implementing ESG appropriately for local conditions. The results are expected to provide implications for firms and regulators about the significance of board composition which enhances ESG performance, and corporate sustainability.
THE IMPACT OF COST LEADERSHIP ON FINANCIAL DISTRESS MEDIATED ENVIRONMENTAL, SOCIAL, AND GOVERNANCE Asher, Steven; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

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

Abstract

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of integrating cost leadership with ESG practices to strengthen corporate financial resilience. Novelty/Originality of this article: The study has offered valuable insights for companies and stakeholders looking to improve sustainability practices that could mitigate the risk of financial distress.
Co-Authors , Meythi Alwi, Fachri Asher, Steven Aurora Angela Candra Sinuraya Candra, Anastasya Regina Christine Dwi Karya Christine Dwi Karya S Darmasetiawan, Johannes Buntoro Dharmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Emmanuel Dwistia, Reynald Erwan Erwan, Erwan Glennisa, Cynthia Gunawan, Johanes Felix Hakim, Rio Christantio Henky Lisan Suwarno Joni Joni Joni Joni Junita, Imelda Kevin Widjaja, Kanisius Lidya Agustina M. Sienly Veronica Maya Malinda Meythi Meythi Meythi, Meythi Mulyadi Mulyadi Oktavianti Oktavianti Permata, Nurul Intawaty Putri, Aulia Asriani Rapina Rapina . Rapina, Rapina Rapina Riyanto, Naomi Fani Santy Setiawan Surya Setyawan Tan Ming Kuang Tanison, Nindy Verani Carolina Yasmin F., Rahajeng Yoanes Dicky Yolla Margaretha Zaniarti, Sri