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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Mirai Management Jurnal Sinar Manajemen Jurnal Ilmiah Manajemen "E M O R" Journal of Economic, Bussines and Accounting (COSTING) JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Humanities and Social Studies Inovasi : Jurnal Politik dan Kebijakan MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Mantik FINANCIAL : JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Kewarganegaraan Jurnal Ekonomi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Safari : Jurnal Pengabdian Masyarakat Indonesia Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics International Journal of Economics and Management Research Sanskara Ekonomi dan Kewirausahaan Eastasouth Journal of Effective Community Services The Eastasouth Management and Business Jurnal Nusantara Berbakti West Science Business and Management Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis dan Manajemen West Science International Journal of Management Research and Economics Journal of Information System, Technology and Engineering INOVASI: Jurnal Politik dan Kebijakan Management Studies and Business Journal Accounting Studies and Tax Journal Dhana International Conference on Digital Advanced Tourism, Management, and Technology International Journal of Tourism and Economic Studies Proceeding of The International Conference on Management, Entrepreneurship, and Business International Journal of Economics and Management Research Journal of Management
Irwan Moridu
Universitas Muhammadiyah Luwuk
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Physics Public Health Social Sciences Other

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Revitalisasi Industri Keuangan: Tinjauan atas Perkembangan Terkini Fintech di Jawa Barat Nurcahya Hartaty Posumah; Irwan Moridu
Jurnal Akuntansi Dan Keuangan West Science Vol 2 No 03 (2023): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v2i03.656

Abstract

Industri keuangan di Jawa Barat, Indonesia, sedang mengalami transformasi besar yang didorong oleh kemajuan pesat Teknologi Finansial (Fintech). Penelitian ini mempelajari perkembangan terkini di sektor Fintech di wilayah Indonesia yang dinamis, dengan tujuan untuk memahami dampaknya terhadap revitalisasi industri keuangan. Dengan menggunakan pendekatan metode campuran yang menggabungkan metode penelitian kualitatif dan kuantitatif, penelitian ini memberikan wawasan yang komprehensif mengenai para pemain utama, lingkungan regulasi, pola adopsi, dan dampaknya terhadap keuangan tradisional. Temuan-temuan tersebut mengungkapkan lanskap Fintech yang beragam yang menampilkan perusahaan rintisan lokal dan raksasa internasional, yang menunjukkan daya tarik Jawa Barat sebagai pasar Fintech. Dinamika regulasi menggarisbawahi pendekatan yang seimbang, mendorong inovasi sekaligus memastikan stabilitas. Tingkat adopsi Fintech yang tinggi di kalangan konsumen dan bisnis menunjukkan kenyamanan dan aksesibilitas layanan. Kepercayaan terhadap penyedia layanan Fintech muncul sebagai faktor yang sangat penting, menyoroti pentingnya keamanan dan reputasi. Koeksistensi dan kolaborasi antara perusahaan rintisan Fintech dan lembaga keuangan tradisional mencerminkan respons pragmatis terhadap disrupsi industri. Rekomendasi kebijakan menekankan kemampuan beradaptasi dalam regulasi, edukasi konsumen, dan dukungan terhadap inovasi untuk memupuk ekosistem Fintech yang berkelanjutan.
Menavigasi Penurunan Nilai Portofolio Investasi yang Terkait dengan SoftBank: Implikasi dan Upaya Strategis Alfiana Alfiana; Irwan Moridu; Christine Riani Elisabeth; Erwina Kartika Devi; Yasir Maulana
Jurnal Bisnis dan Manajemen West Science Vol 2 No 03 (2023): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v2i03.562

Abstract

Penelitian ini mempelajari implikasi dari penurunan nilai dalam portofolio investasi SoftBank di ekosistem perusahaan rintisan di Indonesia. Melalui analisis kuantitatif, penelitian ini mengukur dampak penurunan nilai terhadap kinerja keuangan dan putaran pendanaan berikutnya. Selain itu, studi ini juga mengidentifikasi faktor-faktor yang berkontribusi seperti dinamika pasar, kelangsungan model bisnis, kualitas kepemimpinan, dan pelemahan ekonomi. Studi kasus menggambarkan sifat multifaset dari peristiwa penurunan nilai. Temuan-temuan tersebut menggarisbawahi perlunya manajemen risiko yang proaktif dan strategi yang adaptif. Wawasan dari penelitian ini menawarkan langkah-langkah yang dapat ditindaklanjuti bagi para investor, perusahaan rintisan, dan pembuat kebijakan, untuk mendorong lingkungan kewirausahaan yang tangguh.
Dampak Kenaikan Pertumbuhan Ekonomi RI 5,7% pada Kasus Penipuan Startup AS terhadap SoftBank Irwan Moridu; Wily Mohammad; Ramdhan Kurniawan; Indah Oktari Wijayanti; Eko Sudarmanto
Jurnal Bisnis dan Manajemen West Science Vol 2 No 03 (2023): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v2i03.569

Abstract

Penelitian ini menyelidiki potensi dampak pertumbuhan ekonomi Indonesia sebesar 5,7% terhadap kasus penipuan startup Amerika Serikat terhadap SoftBank, yang bertujuan untuk menjelaskan hubungan yang rumit antara tren ekonomi makro dan proses hukum transnasional. Dengan menggunakan pendekatan metode campuran, analisis kuantitatif terhadap data ekonomi dan pemeriksaan kualitatif terhadap catatan kasus hukum dilakukan. Analisis kuantitatif menunjukkan adanya korelasi positif yang moderat antara pertumbuhan PDB Indonesia dengan arus masuk investasi asing langsung (FDI) ke Amerika Serikat. Analisis regresi menunjukkan bahwa meskipun terdapat hubungan yang signifikan secara statistik antara pertumbuhan PDB Indonesia dan beberapa indikator ekonomi tertentu di AS, namun pengaruhnya relatif kecil. Analisis kualitatif mengungkap strategi hukum yang kompleks dan peningkatan pengawasan peraturan dalam kasus SoftBank. Diskusi ini menekankan keterkaitan antara pertumbuhan ekonomi dan dinamika hukum, meskipun dampak langsungnya mungkin terbatas. Penelitian ini berkontribusi dalam memahami interaksi antara ekonomi dan hukum dalam konteks global, menggarisbawahi pentingnya pendekatan yang komprehensif.
EXPLORING FINANCIAL TECHNOLOGY’S IMPACT ON GENERATION Z TRANSACTION KNOWLEDGE Samuel PD Anantadjaya; Barick Ahmad Setiawan; Vivid Violin; Irwan Moridu; Muhsin N. Bailusy
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1823

Abstract

This study examines the effect of Financial Technology (FinTech) on Generation Z's transactional knowledge as it relates to their digitally supported daily financial activities. A total of 57 randomly selected respondents completed an online questionnaire to collect data. The results of the data analysis indicate that the majority of respondents are female (91,2%) and between the ages of 17 and 25 (96%) (95%). Approximately 75.4% of respondents favor cash transactions, while 87.7% are aware of cashless transactions. The majority of respondents use various e-wallet applications, with OVO, DANA, and ShopeePay being the most popular options. E-wallets are predominantly used for online purchasing (35 respondents), although a small percentage also use them for consumptive shopping, credit purchases, money transfers, and game top-ups. The majority of respondents selected transactional features, such as fund transfers, as the most important aspects of fintech platforms. The results indicate that Generation Z has a solid grasp of Financial Technology and has actively adopted it in their financial activities.
Dampak Teknologi Finansial pada Pembiayaan UKM Studi Bibliometrik Tentang Perkembangan Crowdfunding dan Peer-to-Peer Lending Irwan Moridu; Eva Andriani; Eva Yuniarti Utami; Yudith F. Lerrick
Sanskara Ekonomi dan Kewirausahaan Vol. 2 No. 01 (2023): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v2i01.270

Abstract

Dampak teknologi finansial (tekfin) terhadap usaha kecil dan menengah (UKM) telah menjadi titik fokus penelitian para akademisi karena inovasi digital telah mengubah lanskap pembiayaan bisnis. Penelitian ini melakukan analisis bibliometrik yang komprehensif untuk mengeksplorasi perkembangan urun dana dan pinjaman peer-to-peer dalam konteks pembiayaan UKM. Melalui telaah terhadap klaster-klaster utama, istilah-istilah yang paling banyak dan paling sedikit muncul, serta keterkaitan antar tema, penelitian ini memberikan pemahaman yang lebih mendalam mengenai dinamika beragam yang membentuk hubungan antara tekfin dan UKM. Temuan-temuannya menawarkan wawasan tentang area penelitian yang lazim, tren yang sedang berkembang, dan pertimbangan penting bagi para pembuat kebijakan, praktisi, dan akademisi yang ingin menavigasi medan pembiayaan UKM yang terus berkembang di era digital.
Sistem E-filing, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Irwan Moridu; Ni Made Putri Widianingsih; Nurcahya Hartaty Posumah
Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 Juni 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i1.245

Abstract

Penelitian ini bertujuan untuk mengetahui sistem e-Filing, pengetahuan perpajakan dan kesadaran wajib pajak secara signifikan, parsial dan simultan berpengaruh terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Luwuk. Sampel yang digunakan pada penelitian ini adalah sebanyak 40 orang dengan metode pengambilan sampel non probability sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner dan diberikan langsung kepada wajib pajak orang pribadi yang terdaftar pada KPP Pratama Luwuk. Data dianalisis menggunakan metode Analisis Regresi Berganda dan diolah dengan SPSS 25. Semua variabel penelitian terlebih dahulu harus melewati uji validitas dan reliabilitas data yang selanjutnya dilakukan uji asumsi klasik kemudian pengujian akhirnya dilakukan uji hipotesis. Hasil penelitian menunjukkan bahwa hanya variabel pengetahuan perpajakan yang berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan variabel sistem e-Filing dan kesadaran wajib pajak tidak berpengaruh positif dan signifikan
DETERMINANT CORPORATE GOVERNANCE AND OWNERSHIP STRUCTURE IN INCREASING THE COMPANY'S FINANCIAL PERFORMANCE Suhendar Suhendar; Wildoms Sahusilawane; Teguh Setiawan Wibowo; Irwan Moridu; Inova Fitri Siregar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8410

Abstract

This research is motivated by the importance of the company's financial performance as a decision-making material for stakeholders. This study aims to identify and analyze the Determinants of Corporate Governance and Ownership Structure in Improving Corporate Financial Performance. This research method is descriptive with a quantitative approach. The population in this study are all property companies listed on the IDX for 2018-2021. The sample of this research is 15 companies according to the criteria. Research data was obtained from the annual report for the 2018-2021 period. The analytical method used is panel data regression analysis with Eviews for Windows version 9.0 software. The results showed that 1) Corporate governance has a positive and significant effect on the company's financial performance, 2) Ownership structure has a positive and significant effect on the company's financial performance, and 3) Corporate governance and ownership structure have a positive and significant effect on the company's financial performance. The findings of this study indicate that if a company wants to improve its financial performance, the company must improve its corporate governance and ownership structure.
THE EFFECT OF PROFITABILITY MEDIATION ON INCREASING COMPANY VALUE THROUGH CORPORATE SOCIAL RESPONSIBILITY Mahdi Mahdi; Irwan Moridu; Teguh Setiawan Wibowo; Andrew Shandy Utama; Iwan Adinugroho; Amalia Amalia
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8414

Abstract

This research is motivated by the importance of corporate value as an indicator of prosperity for shareholders. This study aims to identify and analyze the effect of mediating profitability on increasing firm value through corporate social responsibility. The population of this study are all manufacturing companies listed on the IDX for 2019-2021. Using the purposive sampling technique, a sample of 15 companies was obtained. The measurement of the profitability variable uses an indicator from Hartono (2018), namely Return on Equity (ROE). The measurement of corporate social responsibility variables uses seven indicators from Sembiring (2005), namely environment, energy, occupational health and safety, workforce, products, community involvement, and the general public. The measurement of firm value variables uses indicators from Weston and Copeland (2008), namely the Price Earning Ratio (PER). The collected data were then analyzed using descriptive statistics, inferential statistics, and regression analysis. The results of this study indicate that 1) Corporate Social Responsibility has a positive and significant effect on firm value, and 2) Profitability is able to mediate the effect of Corporate Social Responsibility on firm value. The results of this research indicate that if the company wants to increase the value of the company, the company must increase Corporate Social Responsibility and be strengthened by Profitability.
Compliance With Msme Taxpayers In Mamajang District Irwan Moridu; Lenny M. Posumah; Mardiana Ruslan; Rosfianti M. Yadasang; Rosma Ndiak
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.4721

Abstract

In particular for Mamajang District, this study aims to investigate four factors that can affect MSME taxpayer compliance: taxpayer awareness, tax authorities' services, knowledge and understanding of government regulations on taxation (PP No. 46 of 2018), and knowledge and understanding of taxpayers. 55 MSME respondents who were registered with the Office of Cooperatives, SMEs, and Industry in Makassar City made up the sample. The Isaac and Michael formula is used in the sampling technique, and its error rate is 4%. Multiple linear regression must be used to assess the data, as well as validity and reliability evaluations for research tools. According to the findings, the compliance of MSME taxpayers in the Mamajang District is significantly influenced by taxpayer knowledge and the modernization of the tax administration system. Keywords : Knowledge and Understanding of Government Regulations on Taxation, Taxpayer Awareness, Fiscal Services
The Influence Of Organizational Commitment On Employee Performance Nurcahya Hartaty Posumah; Irwan Moridu
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 1 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i1.350

Abstract

This study's objective is to assess the expenses and logistics coordinator for the kinerja karyawan hotel in Makassar. The respondent to this study is a hotel karyawan located in Makassar. Seberita 55 responden dilakukan antara Jumlah Responden Penelitian ini. The sampling process was conducted using the purposive sampling technique. The present study employed the regression analysis technique with SPSS as the backtesting software. Based on the collected data, it can be concluded that the parsimal kerja ketuasan has a significant impact on the kinerja of the hotel karyawan in Makassar. The organizing committee of the parsimal Komitmen di Makassar incurred a significant loss in terms of clientele. Kepuasan kerja dan komitmen organisasi secara simultanis karyawan hotel kinerja di Makassar berpengaruh signifikan.
Co-Authors Abdurohim Abdurohim ADE RISNA SARI Adrian Polim Agnes Soukotta Agnes Soukotta Agung Anggoro Seto Agus Rofi’i Ahmad Tomu Ahmad, Srifatmawati Alfiana Alfiana Alfiana Alfiana Alfiana Amalia Amalia Amalia Anantadjaya, Samuel PD Andi Hidayatul Fadlilah Andrew Shandy Utama Anjarwati, Sri Ardhana Januar Mahardhani Ari Purwanti Arisanjaya Doloan Arisanjaya Doloan Asfahani Asfahani Asmita Wulansari Dg. Liwang Asri Ady Bakri Azizi, Muhammad Bakri, Asri Ady Barick Ahmad Setiawan Cakranegara, Pandu Adi Cakranegara, Pandu Adi Christine Riani Elisabeth Citra Arta, Deddy Novie Cut Dina Handayani Daniel Nemba Dambe Debiyanti Kune Dede Ridho Firdaus Dede Rustaman Denisa Denisa Deny Susanto Dian Ariani Dian Ariani Djohan, Deva Donny Dharmawan Dwi Budi Srisulistiowati Erna Erna Ernawaty Usman Erwina Kartika Devi Eva Andriani Eva Yuniarti Utami Fandy Yones Latuni Farid Ardyansyah Febrian, Wenny Desty Fida Oktafiani Fitri Devi Lestari Izaak Fitriani Fitriani Fitriani Ghazali Rahman, Moch Ridho Halima H Tambuak Haruni Ode Hasibuan, Renika Hendy Tannady Hengky Leon Hidayat, Ahmad Rifqi I Nyoman Tri Sutaguna Ilham Arief Imam Jayanto Indra Kurniawan Inova Fitri Siregar, Inova Fitri Intan Hesti Indriana Irdiana, Sukma Iwan Adinugroho Iwan Adinugroho Iwan Henri Kusnadi Jamaluddin Majid Jemi Pabisangan Tahirs JURTAN LATUBA Karona Cahya Susena, Karona Cahya Khas Sukma Mulya Klemens Mere Klemens Mere Kraugusteeliana Kraugusteeliana Lenny M. Posumah Loso Judijanto Mahdi Mahdi Mardiana Ruslan Mekar Meilisa Amalia Melinda Melinda Miftahorrozi Miftahorrozi Muh. Abduh Anwar Muhammad Azizi Muhammad Ilham Zulkarnain Sukiman Kau Muhammad Imam Asnawi Muhammad Sujai Muhammad Umar Maya Putra Muhsin N Bailusy Natalia Reyne Lumentah Ngurah Pandji Ni Made Putri Widianingsih Ninik Churniawati Nur Aisyah Qadri Saiful Nur Widyawati nur, Indrayani Nurcahya Hartati Posumah Nurcahya Hartaty Posumah Nurcahya Hartaty Posumah Nurcahya Hartaty Posumah Nurmawati Mambuhu Nurul Afifah PA. Andiena Nindya Putri PA. Andiena Nindya Putri Pini Susanti Poppy Hidayat Posumah, Nurcahya Hartaty Rahmad Fajar Sidik Ramdhan Kurniawan Revi Sesario Rihfenti Ernayani Rini Hadiyati RINI HADIYATI Rohsita Amalyah Rasyid Rosfianti M. Yadasang Rosfianti M. Yadasang Rosma Ndiak Rukiyanto Rukiyanto, Rukiyanto Sahalina Ode Hasani Samuel PD Anantadjaya Setyawan, Antonius Ary Shevti Arbekti Arman Siddiqa, Heidi Siti Fatimah Sitti Damayanti Adista Sjahruddin, Herman Sudarmanto, Eko Sufyati HS Sugianto Sugianto Suhendar Suhendar Sumartono Sumartono Suratman Suriani, Seri Susatyo Adhi Pramono, Susatyo Adhi Suwanti Suwanti Tasrim, Tasrim TEGUH ARIFIANTO, TEGUH Teguh Setiawan Wibowo Tienni Mariana Simanjorang Tio Devilishanti Utama, I Wayan Karang Vivid Violin Wahyudin Rahman Weraman, Pius Widyatmoko Widyatmoko Wijayanti, Indah Oktari Wildoms Sahusilawane Wily Mohammad winda lestari Windy Johan Wiryawan, Dedik Yasir Maulana Yenny Anggreini Sarumaha Yusni Yusni Yusni Yusni Zainal Abidin