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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) Jurnal Ilmiah Manajemen Kesatuan 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 Dhana
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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Investigasi Determinan Earning Management Alfiana Alfiana; Irwan Moridu; Donny Dharmawan; Ninik Churniawati; Dwi Budi Srisulistiowati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7522

Abstract

The purpose of the study was to examine the effect of profitability variables (ROA), and company size (SIZE) on earnings management. This study uses data obtained from the annual financial statements of Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2013 totaling 197 companies. At the purposive sampling stage, the number of samples that are suitable for use is 18 Manufacturing Companies. The data analysis method is multiple linear regression. Hypothesis testing uses the t-test to partially test the variables, as well as the F-test. The results of the analysis show that partially profitability (ROA) affects earnings management. But company size (Size) has no effect on earnings management. Then the results of the regression analysis detected that simultaneously profitability (ROA) and company size (Size) showed an influence on earnings management (Earning Management) of 54.8%, the remaining 45.2% being influenced by other factors.
The Effect of Enforcing Accounting Accountability and Strategy Implementation on Corporate Performance Indra Kurniawan; Irwan Moridu; Denisa Denisa
TourEcon: International Journal of Tourism and Economic Studies Vol. 1 No. 2 (2024): May : TourEcon: International Journal of Tourism and Economic Studies
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/tourecon.v1i2.2

Abstract

This study investigates the impact of enforcing accounting accountability and implementing strategic measures on corporate performance. By examining the correlation between these factors, the research aims to elucidate how adherence to accounting standards and effective strategy execution contribute to overall company success. Through empirical analysis and case studies, the study evaluates the extent to which accountability in accounting practices and strategic planning influence key performance indicators such as profitability, efficiency, and sustainability. The findings provide valuable insights for organizations seeking to optimize their operational and financial performance through enhanced accountability and strategic decision-making processes.
SUSTAINABLE FINANCE AND THE COST OF CAPITAL: EMPIRICAL EVIDENCE FROM ESG COMPLIANT FIRMS Moridu, Irwan
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 5 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/69g69y74

Abstract

This study examines the relationship between compliance with Environmental, Social, and Governance (ESG) principles and firms’ cost of capital. Although ESG is theoretically associated with lower cost of capital through reduced risk perception, empirical findings show varying results depending on industry sector and institutional context. Using a narrative literature review approach, this study analyzes empirical studies from 2010 to 2025 obtained from various indexed databases. The results show that ESG, especially the governance dimension, is consistently negatively correlated with cost of capital, while the influence of environmental and social aspects is contextual. The effect of ESG tends to be stronger in high-risk industries and in countries with strict ESG regulations. This study confirms the importance of ESG as a financial strategy, while strengthening the relevance of Signaling, Stakeholder, and Institutional theories in understanding these dynamics.
Training on Digital Product Branding for MSMEs Irwan Moridu; Rini Hadiyati; Khas Sukma Mulya; Asmita Wulansari Dg. Liwang; Nurcahya Hartaty Posumah
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 3 (2023): Juli : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i3.852

Abstract

The purpose of community service activities is to stimulate the target audience's potential and creativity by including them in the development of Generation Z's creative economy through digitalization in the social age 5.0. The creative economy, developed as a concept in the social period 5.0, is a mainstay of technology and creativity, ideas, and human resources (HR) knowledge base. Creative industries in the social era 5.0, according to government programs, can become a reality if resources are available to meet digital, human, local, global, and balanced factors. Education, training, and mentorship are some of the methods used in this activity. This community service is intended at a group of Initiation (Muhammadiyah Luwuk University's Business Incubator) students. Among the programs implemented are those that explore student potential as a business goal, MSME innovation materials, and then training and mentorship related to product branding that encourages digital technical assistance. The findings demonstrated that the level of absorption (utilisation) of innovative MSMEs in Gen Z was high enough that they could be manufactured under private labels, notably in startup student groups (Muhammadiyah Luwuk University Business Incubator). As a result, students can unleash their potential and innovation in the creative economy sector before the complete digital society 5.0 phase.
Accounting as a Tool of Power: A Critical Analysis of Financial Control Practices in Nonprofit Organizations Moridu, Irwan
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/hw1hzc95

Abstract

This study aims to analyze the role of accounting as a tool of power in nonprofit organizations, focusing on financial control practices used to legitimize the organization's existence and influence stakeholder relationships. In the context of nonprofit organizations, accounting serves not only as a means of recording transactions but also as an instrument of power that influences strategic decision-making and fund management. Accounting practices are often used to establish organizational legitimacy, manage relationships with donors, and ensure that funds are used in accordance with established objectives. This study found that transparent and accurate financial reporting plays a crucial role in legitimizing the organization's existence in the eyes of donors and the public. However, external pressure from donors and boards can encourage financial reporting manipulation practices, aimed at improving the organization's image. On the other hand, external audits serve to maintain transparency and accountability, although challenges related to weak internal controls remain a significant problem. These findings emphasize the importance of strengthening internal controls and more effective accounting systems to prevent financial manipulation and increase transparency in the management of nonprofit funds.
Cash Turnover And Receivables On Profitability Tio Devilishanti; Irwan Moridu; Fitriani Fitriani; Mardiana Ruslan; Cut Dina Handayani
International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i4.920

Abstract

A company called PT. Trinusa Avia Mandiri provides ground handling services as well as other commercial endeavors that assist airport-based aviation enterprises. At the PT. Trinusa Avia Mandiri Halim Perdana Kusuma Airport Branch in Jakarta, the purpose of this study is to determine how the company's cash turnover and receivables affect profitability. Quantitative research is being conducted here. The purpose of hypothesis testing is to determine the degree to which the independent variable influences the dependent variable by using multiple linear regression analysis through the f and t tests. According to the study's findings, there is a partial relationship between cash turnover and profitability and receivables turnover, with a significance level of less than 7%. Furthermore, at a significance level below 7%,
The Influence of Tax Understanding, Tax Rates and Tax Sanctions on Taxpayer Compliance in E-Commerce Actors in Luwuk City, Southeast Sulawesi Muhammad Ilham Zulkarnain Sukiman Kau; Sahalina Ode Hasani; Irwan Moridu
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 1 No. 1 (2024): June : Proceeding of the International Conference on Management, Entrepreneursh
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v1i1.129

Abstract

This study aims to analyze the effect of tax understanding, tax rates, and tax sanctions on taxpayer compliance on e-commerce actors in Luwuk City. The results show that all independent variables, namely tax understanding, tax rates, and tax sanctions, have a positive and significant effect on taxpayer compliance. Tax rates have the most dominant influence with a coefficient of 0.434, followed by tax sanctions of 0.317, and tax understanding of 0.176. This research model has an R-Square value of 0.551, which indicates that 55.1% of the variance in taxpayer compliance can be explained by these three variables. These findings indicate that reasonable tax rates, adequate tax education, and consistent application of sanctions can increase taxpayer compliance in the e-commerce sector.
The Effect of Financial Leverage on Profitability in the Food and Beverage Industry (2017-2021) Moridu, Irwan
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/2xm4xk89

Abstract

This study aims to investigate the effect of financial leverage, that's measured through the Debt to Asset Ratio (DAR) and Debt to equity Ratio (DER), on return on assets (ROA) in food and beverage sector companies indexed at the Indonesia stock change (BEI). at some stage in the 2017-2021 period. Financial report records from 14 corporations selected the usage of the purposive sampling technique was analyzed via a couple of linear regression. The studies results show that the DAR ratio does not have an extensive effect on ROA, while the DER ratio has a giant high quality that has an effect on ROA. This research presents critical perception into capital structure management and its effect on organisation financial performance amidst the dynamics of the food and beverage industry.
Business To Business In Purchasing MSME Products Asmita Wulansari Dg. Liwang; Irwan Moridu
International Conference On Digital Advanced Tourism Management And Technology Vol. 1 No. 2 (2023): International Conference on Digital Advanced Tourism, Management, and Technolog
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/ictmt.v1i2.155

Abstract

In the current digital environment, employees are urged to establish social media relationships with clients in order to boost trust and lower the possibility of transactions that can erode client loyalty. The purpose of this study is to evaluate and assess the predisposing factors for customer loyalty, including MSME customers' use of social media, level of trust, and purchase risk. Causal explanatory research is the methodology employed. The research sample consists of small and medium-sized companies that interact with suppliers and use social media for business purposes. A survey was used to gather data, and 212 respondents were given questionnaires. Regression with mediation is instead employed in the data analysis process. The findings indicate that purchase risk is not as effective at moderating the impact of social media use on consumer loyalty as trust is.
Inflation, Invesment, And Economic Growth Agnes Soukotta; Dian Ariani; Pandu Adi Cakranegara; PA. Andiena Nindya Putri; Irwan Moridu
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.131

Abstract

Economic growth is one of the key indicators used to analyze a country's economic development. A country with consistently increasing economic growth year after year will enhance its development. The purpose of this study is to examine the impact of investment, inflation, and public consumption on economic growth in Bandung. This study makes use of secondary data, namely time series data from 2012 to 2022. Multiple linear regression analysis with SPSS 25 software was employed as an analytical method in this study. The study's findings suggest that, in Bandung, partially investment has little effect on economic growth, inflation has a negative and large effect on economic growth, and public consumption has a significant positive effect on economic growth.
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 Debiyanti Kune Dede Ridho Firdaus Dede Rustaman Denisa Denisa Deny Susanto Deva Djohan Dian Ariani Dian Ariani 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 Fitriani Ghazali Rahman, Moch Ridho Halima H Tambuak Haruni Ode 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 Renika Hasibuan 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 Zainal Abidin