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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Signifikan : Jurnal Ilmu Ekonomi JURNAL BISNIS STRATEGI Jurnal Studi Manajemen Organisasi Diponegoro Journal of Economics Diponegoro Journal of Management Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) JEJAK Journal The Winners Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Management Analysis Journal International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Jurnal Riset Ekonomi dan Bisnis JOURNAL OF APPLIED ACCOUNTING AND TAXATION DIJB (Diponegoro International Journal of Business) International Journal of Supply Chain Management Aptisi Transactions on Technopreneurship (ATT) International Journal of Economics, Business and Accounting Research (IJEBAR) Indicators : Journal of Economic and Business Devotion: Journal of Research and Community Service JURNAL ILMIAH GLOBAL EDUCATION Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Management Science and Information Technology (IJMSIT) Media Pustakawan Indonesian Capital Market Review International Journal of Educational Technology and Artificial Intelligence e-Jurnal Apresiasi Ekonomi Research Horizon International Research Journal of Business Studies Asian Journal of Management, Entrepreneurship and Social Science Economic and Business Horizon Entrepreneurship and Innovation Review
Harjum Muharam
Department Of Management, Faculty Of Economics And Business, Universitas Diponegoro, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Transportation Other

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MEASURES THAT MATTER: AN EMPIRICAL INVESTIGATION OF INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE IN CONVENTIONAL BANKING COMPANIES Marpaung, Aldio; Muharam, Harjum
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 3 No. 10 (2024): September
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v3i10.2382

Abstract

This study aims to determine the influence of intellectual capital of the conventional banking industry in Indonesia on financial performance for the 2020 - 2023 period. This study analyzes the performance of intellectual capital using the A-VAIC method which has three indicators, namely Human Capital Efficiency (HCE), Innovation Capital Efficiency (INVCE), and Capital Employed Efficiency (CEE) as independent variables. Financial performance in this study was measured using Return On Asset (ROA) as a dependent variable. This study is a descriptive quantitative research, with secondary data sources obtained from the annual financial statements of the conventional banking industry listed on the Indonesia Stock Exchange and accessible through www.idx.co.id. This study examined the influence of banking intellectual capital for 4 years with a sample of 64 financial statement data. Data analysis uses multiple regression analysis with the help of Eviews software. The results of the analysis showed that HCE had a positive and significant effect on ROA, and INVCE had a negative and significant effect on ROA, while CEE had no effect on ROA.
THE INFLUENCE OF DIGITAL TRANSFORMATION ON COMPANY VALUE (CASE STUDY OF DIGITAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2018-2023) Indra Salfian Annur; Harjum Muharam
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.3325

Abstract

This study aims to analyze the effect of digital transformation on the value of digital bank companies measured using Tobin's Q by considering various financial factors such as profitability level (EPS), liquidity (Current Ratio), leverage (DER), dividend policy (DPR), and company size (total assets) in line with the increase and decrease in financial performance and stock prices of digital banks in Indonesia. The research method uses secondary data obtained from the annual reports of digital banks listed on the Indonesia Stock Exchange during the period 2018 to 2023 and data analysis using multiple linear regression with EViews software. The results of the study show that digital transformation, leverage (DER), company size (Total Assets) have a significant effect on company value, conversely, profitability level (EPS), liquidity (CR) and dividend policy (DPR) do not show a significant effect on company value. This study concludes that digital transformation, leverage, and company size remain determinants in influencing the value of digital bank companies. These findings provide insights for digital banking companies to continue to focus on digital transformation as a primary strategy in increasing competitiveness and company value, as well as providing recommendations for investors to be selective in choosing banks with a healthy capital structure and optimal asset management.
ANALYSIS OF THE EFFECT OF FINANCIAL RATIOS AND THE COVID-19 PANDEMIC ON FINANCIAL DISTRESS OF JOINT VENTURE LIFE INSURANCE COMPANIES IN INDONESIA Husein Triarso; Harjum Muharam
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.898

Abstract

The study was conducted to analyze the effect of financial ratios and the Covid pandemic on the financial distress of joint venture life insurance companies in Indonesia during the period 2017 to 2021. The quantitative approach is a research method used through testing with logistic regression analysis in the SPSS 25 program. The data source comes from the annual audit report and has been submitted to the Financial Services Authority. The type of data used is secondary data based on the financial statements of joint venture life insurance companies.The study concluded that the ROA and Equity ratio indicators have a significant negative effect on financial distress. Furthermore, other financial ratios, namely Liquidity, RBC, RKI, Claim ratio and the Covid Pandemic, do not affect the financial distress of joint venture life insurance companies. This study provides suggestions for OJK to continue using Equity and add ROA to the Early Warning System (EWS) used so that it can provide comprehensive information regarding the health condition of insurance companies. Keywords: Financial Distress, Financial Ratios, Joint Venture Life Insurance
Entrepreneurial and Firm Determinants of SME Growth through Behavior Based Financial Technology Innovation Edi Suranta Tarigan; Harjum Muharam; Wisnu Mawardi
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 3 (2026): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i3.990

Abstract

This paper empirically explores the relationship between the characteristics of the business and the characteristics of the entrepreneur and the growth of the business in Small and Medium Enterprises (SMEs), with behavior-based financial technology innovation as the mediator. The theories of financial technology, the Resource Based View, and the Theory of Planned Behavior are incorporated uniquely with the theory of Behavior-Based Financial Technology Innovation for SMEs, and the significance of behavioral innovation in the development of the SMEs is shown to be substantial. A quantitative approach is used to design the research, and the Structural Equation Model is used to analyze the data with the assistance of the WarpPLS software. A total of 595 SMEs operating in the province of North Sumatra are taken as the sample, and the survey results are collected from the owners. A total of thirteen hypotheses are formed and validated to detect the direct and indirect relationship between the characteristics of the business, namely size and years, the characteristics of the entrepreneur, namely education and experience, the innovation variable, and the SMEs' growth. The results show that the ages of the firm, education, and the experience of the entrepreneur have a significant effect on the growth of the SMEs. Additionally, the variable also proves to be positively significant to the overall effect. Finally, the variable acted as the mediating agent between the size of the firm, the ages of the firm, and the experience of the entrepreneur and the overall effect, and as the non-mediating agent between the education level and the overall effect. The findings have significant implication to the use of behavioral financial technology as the SBPs' strategy to ensure behavioral and sustainable growth.
Work-Life Balance and Data Analytics in Enhancing Internal Auditor Performance Siregar, Hebron; Suryandi, Yandi; Muharam, Harjum
Entrepreneurship and Innovation Review Vol. 4 No. 1 (2026): June Edition
Publisher : Integra Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63208/210113-679

Abstract

Internal auditors must possess flexible and comprehensive work skills due to advances in digital technology and the increasing complexity of the audit industry. The purpose of this study is to assess the impact of data analytics and work-life balance on internal auditor performance through a systematic literature review (SRB). The SRB methodology was used in this study. PRISMA was applied throughout the research process. To ensure the relevance of the material, a search was conducted for scientific publications published between 2020 and 2025 using leading academic databases including Emerald Insight, SpringerLink, Google Scholar, and PubMed. The keywords used in the list were “work-life balance,” “auditor performance,” “data analytics,” and “auditor.” Based on the findings, two significant elements that influence internal auditor effectiveness in the era of digital transformation are work-life balance (WLB) and the use of data analytics (DA). Most studies indicate that work-life balance has a positive impact on professional productivity, psychological health, and job happiness. These findings suggest that businesses' ability to achieve a compromise between the need for data-driven performance and the well-being of auditors as human beings will determine the future of the internal audit profession.
Does Investment Efficiency Bridge Corporate Governance and Firm Value? Evidence from Indonesian Non-Financial Firms (2022–2024) Silvia Hendrayanti; Harjum Muharam; Mahfudz Mahfudz
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8374

Abstract

This study examines the effect of corporate governance mechanisms board meeting frequency (BMF), independent commissioners (IC), and ownership concentration (OC) on firm value, and tests whether investment efficiency (EI) mediates this relationship among non-financial companies listed on the Indonesia Stock Exchange (IDX). The study addresses a persistent inconsistency in prior governance firm value findings and the limited attention given to investment efficiency as a transmission channel in the Indonesian context. Using purposive sampling, a balanced panel of 300 non financial firms observed from 2022 to 2024 (900 firm year observations) was analyzed through a two-way fixed effects model with firm-clustered standard errors, complemented by bootstrap-based mediation testing (5,000 replications) combining the Baron and Kenny (1986) approach and the Zhao, Lynch, and Chen (2010) classification. The results show that BMF, IC, and OC each have a significant positive effect on both investment efficiency and firm value, and that investment efficiency itself significantly enhances firm value. All three governance mechanisms exhibit complementary (partial) mediation through investment efficiency, though the mediated share varies substantially: 40.0% for IC, 36.7% for BMF, and only 5.8% for OC, indicating that board-related mechanisms operate more strongly through capital-allocation channels than ownership structure does. Findings remain robust across outlier trimming, alternative variable measurement, and subsample analyses, though a lagged-mediator test suggests part of the investment efficiency firm value linkage may be contemporaneous. These findings extend agency theory-based governance research by demonstrating investment efficiency as a genuine, quantifiable transmission mechanism and offer practical implications for boards, regulators, and investors in emerging capital markets.
Co-Authors Abdul Aziz Nurul Akhsan, Abdul Aziz Nurul Abdul Rachim Abror, Ghozi agasa, Qaharuna Andreana Dita Paramitha, Andreana Dita Andriyani, Kanya Azalia Apriyani, Duwi Arief Rachman Hakim Asep Mulyana Axel Giovanni Azhary, Alwan Bellinda, Bianda Brahmanto, Unggul Budi Warsito Dewi, Febrina Eka Dhani Utary Firmanah, Dhani Utary Dheni Saraswati Almara, Dheni Diana Eka Farida, Diana Eka Dinda Ayu Septiana Dwi Gama Primadasa, Dwi Edi Suranta Tarigan Ellanto, Kenny Endang Fatmawati Ersabathari, Ruth Valencia Erwin Erwin Faraga, Filus Farah Nur Sabrina, Farah Nur Farida Indriani Firman Wahyudi, Cahya Fitriati, Ika Rosyada Galuh Kusuma Putri Gata Niztiar, Gata Habib Bitomo, Habib Handayani, Heny Handayani, Suyati Hanung Sakti Hanung Sakti, Hanung Haryanto, Antonius Mulyo Hasna Penta Kurnia Hasna Penta Kurnia Hasna Penta Kurnia Heny Handayani Hepdityo Rizki Adam Damanik, Hepdityo Rizki Heriyanto hirawati, heni Husein Triarso Ima Mediana, Ima Indra Eka Putra Indra Salfian Annur Irene Rini Demi Pangestuti Isfenti Sadalia Iwanda, M. Prayoga Johanis Darwin Borolla Jumadil Saputra M. Andika Jawara Pratama M. Chabachib Mahendra Sarwono, Mutiara Dwi Mahfudz Mahfudz Maria Rio Rita Marpaung, Aldio Miftahusni,, Nundy Mohammad Chabachib Muhammad Fadhil Rabbani Muhammad Panji Muhammad Panji, Muhammad Muhammad Talkhisul Abid Muhammad Talkhisul Abid Nabila H.N. Farida A., Nabila H.N. Nadya Purnamasari, Nadya Nency I, Yashinta Nirmala Luthfiya Atyanta Nofriady, Hery Nugroho, Irawan Cahyo Pangestu, Ardi Permata Putri, Adhyva Wahyuningtyas Pradwipa, Ayodya Prameswari, Balqies Gabriella Pratiwi, Dian Eka Putra, Azka Razaqa Putra, Pramundita Risna Putri Andriana, Putri Rabbani, Muhammad Fadhil Rahayu, Nugroho Tulus Rahman, Aini Ramadhan, Aryasatia Redemtus Heru Tjahjana Rico Nur Ilham Riskin Hidayat Rizki Yogonugroho, Muhammad Robiyanto Robiyanto Robiyanto, Robiyanto Roy Haris Oktabian Rusdwianto Nugroho, Antonius Safitri, Maria Samasta, Almira Santi Santa Situmeang, Santa Saraswati, Niken Silvia Hendrayanti Silvia Hendrayanti Siregar, Hebron Siti Nurjanah Soegoto, Azzahra Trimillennia Sugeng Wahyudi, Sugeng Sugiono Sugiono Suryandi, Yandi Susanto, Andrianto Sulistiono Syafrullah, Saddek T. Muhd. Redha Vahlevi, T. Muhd. Redha Tania, Jenna Tara Ninta Ikrima Teuku Muhammad Haqiqi, Teuku Muhammad Vidianto, Muhammad Afiq Wachidah Fauziyanti Wisnu Mawardi Wulandari, Cahyani Sulistyaning Yacobo P Sijabat Yanuar Yoga Prasetyawan Yasmin, Amanda Ratri Yudianto, Iwan