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All Journal TEKMAPRO Journal of Industrial Engineering and Management JURNAL LENTERA BISNIS BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Journal of Research in Social Science and Humanities Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Trisakti Jurnal Akuntansi dan Keuangan Indonesia JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting International Journal of Business and Applied Economics (IJBAE) Dirkantara Indonesia IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Society Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Regina Jansen Arsjah
Universitas Trisakti
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 Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Operating Cash Flow, Operating Capacity, Sales Growth, dan Leverage Terhadap Financial Distress Silfi Alfiani; Regina Jansen Arsjah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9243

Abstract

This study examines the relationship between operating cash flow, operating capacity, sales growth, and leverage on financial distress in cyclical consumer sector companies in Indonesia during the 2021-2023 period. Using a quantitative approach and panel data regression model, this study aims to identify operational and structural indicators that play a role in reflecting the financial condition of companies. The findings show that operating cash flow has a positive effect on financial distress, contrary to the initial assumption that higher cash flow reflects financial resilience. On the other hand, operating capacity and sales growth have no effect on financial distress. Leverage shows a negative effect on financial distress, indicating that firms with higher levels of debt in certain contexts can better manage financial stress. These results highlight the importance of understanding operational dynamics and capital structure contextually in an effort to anticipate potential corporate financial crises.
Pengaruh Audit Report Lag, Komite Audit, Financial Health, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern Saighotun Haniyah; Regina Jansen Arsjah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9262

Abstract

This study aims to examine the effect of audit report lag, audit committee, financial condition, and company growth on going concern audit opinion. This study uses a quantitative approach with secondary data obtained from the financial statements of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) with the research year 2021 to 2023, a total of 61 companies included in the research sample lasted for three years resulting in a total of 183 samples obtained by purposive sampling technique. This study uses descriptive statistical analysis, binary logistic regression analysis, hypothesis testing for its analysis. The results of this research analysis indicate that audit report lag has a positive effect on going concern audit opinion, audit committee has no effect on going concern audit opinion, financial health has a negative effect on going concern audit opinion, and company growth has no effect on going concern audit opinion.
Tax Rate, Intangible Assets, Bonus Mechanism, Leverage on Transfer Pricing in Technology Companies in 2019-2023 Imelda, Imelda; Arsjah, Regina Jansen
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7734

Abstract

Transfer pricing has emerged as a critical issue in Indonesia's technology sector, driven by rapid growth (2019–2023) and regulatory scrutiny under BEPS, with firms leveraging intangible assets, tax disparities to optimize profits. This study examines these dynamics through Agency Theory (Jensen & Meckling, 1976) and Institutional Theory (DiMaggio & Powell, 1983), revealing how managerial incentives and external pressures shape transfer pricing strategies. This study used existing data from company annual reports collected through documentation methods, using descriptive statistics to summarize the data and inferential statistics with the Seemingly Unrelated Regression (SUR) model in EVIEWS to test the hypotheses. The research reveals that tax rate, intangible assets, and leverage do not significantly influence transfer pricing decisions, indicating that these factors may not be the primary drivers of transfer pricing strategies. Conversely, bonus mechanisms significantly affect transfer pricing, highlighting the importance of managerial incentives in shaping corporate tax practices.
Financial Factors and Market Value in the Consumer Services Industry: An Empirical Study in Indonesia and Singapore Winata, Cynthia Liusca; Arsjah, Regina Jansen
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.11986

Abstract

Purpose – This study provides a new perspective by exploring the role of gross domestic product (GDP) as a moderating variable in the relationship between solvency, liquidity, and profitability with the market value of consumer service companies in Indonesia and Singapore. The novelty of this research lies in its holistic approach to the interaction between financial factors and macroeconomic conditions, which has rarely been examined in the context of the consumer services industry in both countries. Design/Methodology/Approach – Data was collected from consumer service companies listed on the Indonesia Stock Exchange (IDX) and Singapore Exchange (SGX) during the 2019–2023 period. This study employs panel data regression with a moderation approach, providing deeper insights into how macroeconomic variables strengthen or weaken key financial relationships. Findings – The findings indicate that solvency, profitability, and GDP have a positive impact on market value, whereas liquidity does not have a significant effect. Additionally, GDP as a moderator weakens the relationship between solvency and liquidity with market value but does not influence the relationship between profitability and market value, suggesting that profitability remains a key indicator of company value regardless of economic fluctuations.Research limitations/Implications – These results have strategic implications for investors and policymakers, highlighting that macroeconomic considerations should be integrated into financial analyses when assessing the valuation of consumer service companies. The novelty of this research offers a fresh perspective in designing investment strategies and regulatory policies, particularly in Indonesia and Singapore, which have unique and interconnected economic dynamics. Keywords: Consumer Services, GDP, Liquidity, Market Value, Profitability, and Solvency
Pengembangan Analisis Laporan Keuangan untuk Meningkatkan Literasi Keuangan dan Efisiensi Operasional UMKM Arsjah, Regina Jansen; Rayi Retno Dwi Asih; Lenggogeni
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.164

Abstract

This community service program aimed to enhance financial literacy and improve MSME owners’ skills in preparing and analyzing financial statements as a basis for business decision-making. The activities involved structured training and technical assistance for 40 MSME participants from Bekasi and Jakarta. The training materials included basic financial statements (balance sheet, income statement, cash flow) and simple financial ratio analysis. Evaluation was conducted using pre-tests, post-tests, and observation of practice sessions. The results indicated that 80% of participants were able to independently prepare financial statements, while 85% reported improved understanding of cash flow management and cost control. Some MSMEs also applied the Material Flow Cost Accounting (MFCA) approach to identify production efficiency, reducing raw material waste by up to 10%. This program demonstrates that practice-based financial literacy training can strengthen transparency, increase financial institutions’ trust, and support the sustainability of MSMEs.
Konsep dan Praktik Mengelola Dokumen Dana Kas untuk Pelaporan Bisnis Mayangsari, Sekar; Arsjah, Regina Jansen; Oktaviani, Ayu Aulia; Yumiarsi; Syahilul Amri
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.169

Abstract

This Community Service program aimed to enhance the competencies of vocational school teachers in West Jakarta in accounting, particularly in the management of petty cash. The initiative was motivated by the limited understanding among teachers regarding petty cash recording and reporting, which is a crucial component of the accounting cycle. A total of 30 uncertified vocational school teachers participated in this intensive training, designed to be both comprehensive and interactive. The implementation method consisted of three stages: preparation, execution, and evaluation. Training materials covered basic concepts of petty cash, recording procedures, case examples, and practical exercises guided by expert instructors. Evaluation was carried out using pre-tests and post-tests to measure the participants’ improvement. The results showed a significant increase in participants’ understanding, as indicated by higher average post-test scores compared to pre-test scores. These findings confirm that the training effectively enhanced teachers’ vocational accounting competencies. The program highlights the importance of continuing similar training with broader coverage and sustainability to strengthen vocational education quality in Indonesia.
Peran Moderasi Lever of Control (LoC) dalam Pengaruh Budaya, Strategi, dan Ketidakpastian Lingkungan terhadap Kinerja Perusahaan Lativa, Lativa; Arsjah, Regina Jansen
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.727

Abstract

This study examines the impact of corporate culture, strategic orientation, and environmental uncertainty on firm performance, focusing on the moderating role of the Lever of Controls (LoC). Primary data were collected through a survey involving 203 respondents from both listed and unlisted companies in Indonesia on the Indonesia Stock Exchange. Firm performance was measured using customer satisfaction, revenue, profit growth, return on investment, and market share. The findings reveal that corporate culture and strategic orientation significantly enhance firm performance. However, environmental uncertainty was found to have no direct impact on business performance. Furthermore, the moderating role of the LoC was not validated, suggesting that the relationship between management control systems and performance is complex and requires further investigation, particularly in uncertain environments. This research provides valuable insights for practitioners, emphasizing that firm performance is strongly influenced by corporate culture, strategic orientation, and effective management of environmental uncertainty.
THE EFFECT OF FIRM SIZE, ENVIRONMENTAL COST, AND CARBON EMISSION DISCLOSURE ON COMPANY PERFORMANCE Valencia, Valencia; Arsjah, Regina Jansen
Tekmapro Vol. 20 No. 2 (2025): TEKMAPRO
Publisher : Program Studi Teknik Industri Universitas Pembangunan Nasional Veteran Jawa Timur

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

Abstract

Perubahan iklim menjadi tantangan global yang mendesak dan telah memengaruhi kebijakan di tingkat nasional maupun internasional. Peningkatan suhu global, naiknya permukaan laut, dan meningkatnya intensitas bencana alam merupakan dampak nyata dari emisi gas rumah kaca, yang sebagian besar dihasilkan dari aktivitas industri dan penggunaan bahan bakar fosil. Indonesia tercatat sebagai salah satu negara penyumbang emisi karbon terbesar di dunia, khususnya dari sektor energi. Kondisi ini mendorong tuntutan bagi perusahaan untuk bertanggung jawab atas dampak lingkungan yang ditimbulkan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh dari firmsize, environmental cost dan carbon emsission disclosure terhadap financial performance (ROA) pada perusahaan yang masuk dalam kelompok sektor energi yang terdaftar di Bursa Efek Indonesia untuk periode penelitian tahun 2021-2023. Desain penelitian yang digunakan adalah penelitian kausalitas yang bertujuan untuk menguji pengaruh dari variabel independen terhadap variabel dependen. Dengan struktur data gabungan data cross section dan data time series. Maka, model regresi yang digunakan adalah regresi data panel. Hasil temuan menunjukkan model yang terpilih adalah Random Effect Model (REM) dengan temuan penelitian yaitu ukuran perusahaan terbukti berpengaruh positif signifikan terhadap ROA, biaya lingkungan tidak terbukti berpengaruh negative signifikan terhadap ROA dan carbon emission disclosure terbukti berpengaruh negative signifikan terhadap ROA. Kata kunci: Kinerja Keuangan, Ukuran Perusahaan, Biaya Lingkungan, Pengungkapan Emisi Karbon
Pengaruh Penerapan E-Audit dan Etika Auditor terhadap Kualitas Audit dengan Time Budget Pressure sebagai Pemoderasi Priscilla, Tiara Victoria; Arsjah, Regina Jansen
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.894

Abstract

This study aims to examine and analyze the impact of e-audit implementation and auditor ethics on audit quality, with time budget pressure as a moderator. The research sample consists of auditors working at public accounting firms (KAP) in the Jakarta area. The sampling method employed was purposive sampling, yielding 110 respondents who completed a questionnaire distributed via Google Forms. The data collected were primary data analyzed using multiple linear regression. The research results show that the implementation of e-audit has a positive effect on audit quality. Meanwhile, auditor ethics and time budget pressure have a negative effect on audit quality. Time budget pressure has two different effects, namely worsening the positive effect of implementing e-audit on audit quality, but strengthening the positive effect of auditor ethics on audit quality.
Pengaruh Operating Capacity, Leverage, Liquidity, dan Firm Size Terhadap Financial Distress pada Perusahaan Sektor Consumer Cyclical Sebelum, Saat dan Sesudah Pandemi Covid-19 Lailatun Hasanah; Regina Jansen Arsjah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7031

Abstract

This study aims to analyze the effect of operating capacity, leverage, liquidity, and firm size on financial distress in cyclical consumer sector companies before, during, and after the COVID-19 pandemic. This study uses a quantitative approach and the research data uses financial reports from 60 companies with the largest total assets listed on the Indonesia Stock Exchange during the period 2018-2023. The results showed that operating capacity has a negative and insignificant effect on financial distress before the pandemic, but has a significant positive effect on financial distress during and after the pandemic. Leverage and Firm size have a positive effect on financial distress before the pandemic, but this effect becomes negative during and after the pandemic. Liquidity has a positive effect on financial distress before, during and after the pandemic.
Co-Authors Ahmad, Syakif Alfiyyah Salsabila Salsabila Amelia, Clara Arifin Ilham Arrafi, Helmi Yudha Asih, Rayi Retno Dwi Aswarul Haq Ayu Aulia Oktaviani Chen, Robin Dian Rudiana Egi Gumala Sari Erliana Banjarnahor Erna Faruqi, Faris Gresia Hartini Hotman T Pohan Hutarso, Jessica Huzaifah Ahmad Nugroho Idrianita Anis Jessica, Deliana Juwita Tanamal Kalumbang, Junius Piter Lailatun Hasanah Laras Azzahra Widyasari Lativa, Lativa Lenggogeni Liem Sien Niang Marsha Indah Putri MURTANTO nirdukita ratnawati, nirdukita Novita Andriani Nugraha, Ahmad Zacky Nur Fitri Yani Paradila, Chika Priscilla, Tiara Victoria Purba, Ary Martha Purnomo, Anugerah Septian Putri, Marsha Indah Putri, Maulita Irmaya Rahma Febriana Rendi Tri Syaputra Rian Bekti Safa'at Rifkinnanda Sukma Putra, Ryan Rajasa Pratama Riki Sanjaya Tjan Rocky Romando Safa Shinta Kinanti Safira, Amelia Saighotun Haniyah Salfinnia, Masni Sekar Mayangsari Silfi Alfiani Silitonga, Clara Alverina Siti Alfiah Sulaiman, Novi Syahilul Amri Tyas Handayani Valencia, Valencia Winata, Cynthia Liusca Yanti, Harti Budi Yumiarsi