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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Tekun JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Ilmiah Wahana Akuntansi JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Profita : Komunikasi Ilmiah dan Perpajakan Gorontalo Accounting Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Online Insan Akuntan AKURASI: Jurnal Riset Akuntansi dan Keuangan Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi Jurnal Akuntansi Literatus BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JUDICIOUS: Journal of Management Jurnal Pengabdian kepada Masyarakat JURNAL ILMIAH GLOBAL EDUCATION Jurnal Abdimas Kartika Wijayakusuma Husnayain Business Review Jurnal Pengabdian Masyarakat Akademisi Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Keuangan dan Akuntansi Terapan (KUAT) International Journal of Accounting & Finance in Asia Pasific JURNAL ECONOMINA Jurnal Riset Manajemen dan Bisnis eProceedings of Management Innovative: Journal Of Social Science Research Journal of Economics and Management Akurasi Rahmah Proceeding of Community Service and Engagement
Roy Budiharjo
Telkom University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Model Kerangka Kerja Kesadaran Siber UMKM untuk Meningkatkan Literasi Keamanan Digital dan Pencegahan Rekayasa Sosial Diana Novita; Hanifah Hanifah; Roy Budiharjo; Yuliati Yuliati; Agus Aerwanto; Asrarul Rahman
Jurnal Abdimas Kartika Wijayakusuma Vol 7 No 2 (2026): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v7i2.1481

Abstract

Transformasi digital telah mendorong pelaku Usaha Mikro Kecil dan Menengah (UMKM) untuk mengadopsi berbagai teknologi digital dalam aktivitas bisnis, seperti pemanfaatan media sosial, marketplace, dan sistem pembayaran elektronik. Digitalisasi tersebut memberikan peluang peningkatan daya saing dan efisiensi operasional, namun belum diimbangi dengan tingkat literasi keamanan digital yang memadai. Rendahnya pemahaman terhadap risiko keamanan informasi menjadikan UMKM sebagai kelompok yang sangat rentan terhadap serangan siber, khususnya social engineering yang memanfaatkan manipulasi psikologis pengguna untuk memperoleh informasi sensitif. Kegiatan pengabdian kepada masyarakat ini bertujuan mengimplementasikan sekaligus mengevaluasi UMKM Cyber Awareness Framework sebagai model peningkatan literasi keamanan digital berbasis edukasi partisipatif dan praktik langsung. Metode yang digunakan adalah Participatory Action Research dengan pendekatan kuantitatif melalui desain pre-test dan post-test terhadap 38 pelaku UMKM digital. Tahapan kegiatan meliputi analisis kebutuhan, pelatihan keamanan digital, simulasi kasus social engineering, implementasi praktik keamanan akun, serta evaluasi hasil pelatihan. Analisis data dilakukan menggunakan uji validitas instrumen, pengujian reliabilitas Cronbach Alpha, serta paired sample t-test untuk mengukur efektivitas program. Hasil evaluasi menunjukkan adanya peningkatan signifikan literasi keamanan digital peserta, dengan skor rata-rata meningkat dari 53,2 sebelum pelatihan menjadi 87,4 setelah kegiatan (p < 0,001). Nilai reliabilitas sebesar α = 0,89 menunjukkan konsistensi instrumen yang sangat baik. Program pengabdian ini terbukti mampu meningkatkan kesadaran keamanan digital, kemampuan identifikasi phishing, serta praktik perlindungan data pelanggan. Framework yang dihasilkan memberikan kontribusi praktis sebagai model edukasi keamanan digital yang adaptif dan berpotensi direplikasi secara luas pada komunitas UMKM di tingkat nasional.
Financial Performance and Earnings Management: The Moderating Role of Digital Transformation Roy Budiharjo; Asrarul Rahman; Idayu Rahmadewi; Swarmilah Hariani; Adam Royan Dananjaya Basri
JURNAL ECONOMINA Vol. 5 No. 4 (2026): JURNAL ECONOMINA, April 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i4.1935

Abstract

This study aims to examine the effect of financial performance on earnings management and the moderating role of digital transformation in this relationship. Financial performance is proxied by Return on Assets (ROA) and firm size, earnings management is measured using discretionary accruals based on the Modified Jones Model, and digital transformation is measured through a digital keyword disclosure index derived from company annual reports. The population consists of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024, with a purposive sample of 39 companies. Data analysis employs Moderated Regression Analysis (MRA) using IBM SPSS Statistics 26. The findings indicate that ROA and firm size do not significantly affect earnings management directly. Similarly, digital transformation does not moderate the relationship between ROA and earnings management. However, digital transformation significantly moderates the effect of firm size on earnings management, where large infrastructure companies with intensive digital transformation adoption exhibit a stronger tendency toward earnings management. These findings suggest that digital transformation plays a double-edged role in financial reporting governance and does not automatically reduce managerial opportunism; rather, it may generate new performance pressures that encourage earnings management in larger firms. This study contributes to the accounting literature in the digital era, particularly in understanding the interaction between digital transformation and financial reporting in the Indonesian infrastructure sector.
The Effect of Sharia Marketing on the Performance of MSMEs in West Java Ardio Sagita; Nur Rislah Muzain; Ferdhy Ramadan; Roy Budiharjo
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol. 8 No. 1 (2025): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JDMB.08.1.7

Abstract

This study examines the impact of Islamic marketing on Micro, Small, and Medium Enterprises (MSMEs) in West Java, Indonesia. Responses from 115 business owners across various sectors of West Java MSMEs were analyzed using SPSS and Smart Partial-Least Square (PLS). The findings indicate that Islamic marketing, encompassing four dimensions (Rabbaniyah, Akhlaqiyah, Al Waqiiyah, and Insaniyyah), significantly influences performance, with Islamic principles positively affecting the progress of MSMEs in the West Java region. Despite the limited sample size, the study's results encourage further research into market variations. This can benefit the success of MSMEs in West Java, Indonesia, for both practitioners and academics, by highlighting the importance of Islamic marketing networks. Additionally, the findings suggest that fostering a strong Islamic culture can promote positive behavior between businesses and customers. These insights are valuable for policymakers and business advisors aiming to tailor government support strategies for MSMEs in West Java and other Indonesian provinces, and could serve as a focus for future research. Future studies could explore these dynamics in other sectors and regions to develop a more comprehensive understanding of how Islamic marketing impacts business performance globally.
CSR, Corporate Governance, Firm Size and Earnings Management: Empirical Evidence from Indonesian Infrastructure Firms on the IDX Sultan Achmad Daffa; Roy Budiharjo
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11347

Abstract

Corporate social responsibility (CSR), institutional ownership (IOW), audit committees, and company size (F size) are the variables that this study intends to examine in relation to earnings management. Companies listed on the IDX in the infrastructure industry from 2021–2025 are the main emphasis. We selected 20 out of 70 listed infrastructure businesses using a purposive sample technique and a quantitative research strategy based on secondary panel data for this study. Panel data regression analysis was used for hypothesis testing, and discretionary accruals were created from the Modified Jones Model to quantify earnings management. Chow, Hausman, and Lagrange Multiplier tests determined that the REM was the best fit. An Adjusted R-squared score of 19.20% shows that earnings management is significantly affected by all four independent factors. Earnings management and CSR disclosure show a negative correlation, although audit committee, firm size, and institutional ownership by themselves do not. Although firm size, audit committee meeting frequency, and concentration of institutional ownership are not sufficient factors to prevent managerial opportunism in the infrastructure industry, these results suggest that CSR disclosure is a useful tool for keeping earnings management practices in check. Investors, regulators, and corporate governance frameworks in Indonesia's infrastructure industry can benefit from this research, which also advances agency theory.
Profitability, CSR, Institutional Ownership, and Independent Commissioners’ Effect on Firm Value in the Indonesian Food and Beverage Sector Muhammad Dhani Raharja; Roy Budiharjo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4579

Abstract

The volatility of firm value in the defensive food and beverage (FB) industry remains a significant concern for investors, exacerbated by inconsistent findings in prior research. This study aims to investigate the impact of profitability (ROA), corporate social responsibility (CSR), institutional ownership, and independent commissioners on firm value (Tobin’s Q) within the FB sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. 15 businesses were chosen via purposive sampling in a quantitative manner, and panel data regression utilizing the FEM was used for analysis. The numerical results demonstrate that while the variables simultaneously affect firm value significantly (F-statistic = 100.70; p 0.05), partially, profitability (p = 0.0892), CSR (p = 0.1968), and independent commissioners (p = 0.2603) show no significant impact. Conversely, institutional ownership has a substantial negative impact (b = -13.475; p = 0.0000). These findings imply that investor valuation in the post-pandemic era is driven by concerns over institutional dominance and market sentiment rather than traditional financial metrics. This research provides updated empirical evidence to bridge theoretical gaps regarding valuation determinants in defensive sectors.
The Effect of Green Accounting, Environmental Performance, Independent Commissioner, and Firm Size on Firm Value: Evidence from Basic Materials Sector Companies Listed on the Indonesia Stock Exchange (2021-2024) Najwa Hanaiudia Ramadhani; Roy Budiharjo
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11576

Abstract

This study was motivated by the inconsistencies in the results of perivous studies and the phenomenon of declining firm value in the basic materials sector. The analysis focuses on assessing the extent to which green accounting implementation, environmental performance, board independence represented by independent commissioners, and firm size influence firm value. Employing a quantitative approach, this study relies exclusively on secondary information extracted from annual reports, sustainability reports, and PROPER environmental assessment reports covering the 2021–2024 period. Sample selection followed a purposive sampling strategy, producing a balanced panel dataset consisting of 24 publicly listed firms and 96 firm-year observations. The proposed relationships were examined using panel data regression estimated through the Fixed Effects Model (FEM). The findings suggest that neither green accounting, environmental performance, nor board independence exerts a statistically meaningful influence on firm value. In contrast, firm size is found to be negatively associated with firm value.
The Effect of Independent Commissioner, Dividend Policy, and Audit Quality on Firm Value: Empirical Evidence from the Basic Materials Sector in Indonesia (2020-2024) Kristina Silalahi; Roy Budiharjo
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11578

Abstract

The research empirically investigates the explanatory capacity of impact exerted by independent commissioner, dividend policy, and audit quality on firm value in basic materials firms, specifically focusing on business entities maintained as IDX-listed issuers during the 2020–2024 period. Utilizing a quantitative causal framework, a Random Effect Model was executed on 85 firm-year observations obtained from 17 purposively sampled corporations. To represent firm value, the analysis employs Tobin's Q. Meanwhile independent commissioner, dividend, and audit quality are operationalized via board proportions, dividend payout ratio, and a Big Four audit dummy, respectively. The empirical findings indicate that, partially, no statistically significant relationship was identified between independent commissioners and dividend policy. Conversely, a significant negative coefficient was identified for audit quality in explaining firm value. However, simultaneously, the joint interaction of all three variables significantly influences firm value. These outcomes imply that corporate governance and financial signals are interpreted contextually by investors in the basic materials sector, where broader industrial risks and operational dynamics often overshadow structural signals. Future studies are encouraged to incorporate broader financial indicators, such as profitability and leverage, to shed further light on the underlying mechanisms governing firm valuation in this sector.
Co-Authors . Melinda A Halim Adam Royan Dananjaya Basri Agus Aerwanto Ahmad Abdulkarim Alrasyid, Arifah Hilmi Angela Dirman Ardio Sagita Asrarul Rahman Aulia Ferina Sendhitasari Budiyastuti, Triyani Diana Novita Diana Novita Didin Kristinawati Dini Wahjoe Hapsari Donant Alananto Iskandar Dudi Pratomo Dwi Urip Wardoyo Eka Maulana Elsy Rahajeng, Elsy Ferdhy Ramadan Fitria Ernawati Giawan Nur Fitria Hamzah, Nur Aisyah Hanifah Hanifah Hendryadi Hendryadi Heru Tjaraka Herwanto, Agus Idayu Rahmadewi Kristina Silalahi Laras Safira Malik, Hafiz Abdul Samee Mareta, Sigit Muhammad Dhani Raharja Muhammad Ilham Rizky Putra Muhammad Nur Alfi Muhammad Rifad Najwa Hanaiudia Ramadhani Novawiguna Kemalasari Nur Lailiyatul Inayah Nur Rislah Muzain Nurvita Trianasari Rahmat Hidayat Riaty Handayani Rista Bintara Rony Wardhana Rr Sri Saraswati Rudi Harianto Rudi Harianto, Rudi Rujito, Rujito Saiful Anam Salsabila Aisyah Alfaiza Sitti Suhada Sri Kurniawati Stanley Marco Effendi Suci Nurahma Sultan Achmad Daffa Supriatiningsih, Supriatiningsih Suri Mahrani Swarmilah Hariani Swarmilah Hariani Teodora Winda Mulia Trihapsari, Siti Nurazizah Triyani Budyastuti Weilly Riduan Nazir Widyanto, Muhammad Laras Yazid, Hanif Yuliati - Yuliati Yuliati