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All Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan MONSU'ANI TANO Jurnal Pengabdian Masyarakat FINANCIAL : JURNAL AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Tangible Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Safari : Jurnal Pengabdian Masyarakat Indonesia The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics Eastasouth Journal of Effective Community Services Jurnal Nusantara Berbakti Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Akuntansi dan Keuangan West Science International Journal of Management Research and Economics Management Studies and Business Journal Accounting Studies and Tax Journal Jurnal Terobosan Peduli Masyarakat (TIRAKAT)
Posumah, Nurcahya Hartaty
Fakultas Ekonomi Dan Bisnis 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 Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Physics Public Health Social Sciences Other

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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.
Future Financial Decisions Influencing Factors Irwan Moridu; Nurcahya Hartaty Posumah; Fitriani Fitriani; Asri Ady Bakri; Yusni Yusni
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 2 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i2.1155

Abstract

This study aims to pinpoint the variables that affect how people make financial decisions in the future. Future financial decisions, saving choices, and trust in banking institutions are the three variables we use in this study. 197 junior high school teachers from the Bandung region participated in the study. Multivariate Regression is the analytical approach used, and it can be used to assess the influence of independent variables on dependent variables. The results demonstrate a strong positive relationship between current saving decision variables and future financial decision variables. Similar to this, varying levels of trust in financial organisations have a lot of favourable effects. These findings imply that people have a greater propensity to save when they are motivated to do so. People who have confidence in financial institutions will manage their money prudently going forward.
PERPUTARAN KAS TERHADAP RASIO LIKUIDITAS PADA PT. BANK NEGARA INDONESIA (Persero) Tbk Moridu, Irwan; Posumah, Nurcahya Hartaty
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 10 No. 2: Juni 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v10i2.3369

Abstract

Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh perputaran kas terhadap rasio likuiditas pada PT. Bank Negara Indonesia (Persero) Tbk Periode 2004-2018. Penelitian ini menggunakan analisis regresi linear sederhana. Analisis rasio keuangan yang digunakan terdiri dari perputaran kas, rasio likuiditas (rasio lancar) dengan teknik pegumpulan data sekunder yang diambil dari situs resmi Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa perputaran kas tidak berpengaruh terhadap rasio likuiditas dikarenakan perputaran kas yang berlebihan dengan modal kerja yang tersedia terlalu kecil, sehingga mengakibatkan kurang dapat memenuhi kebutuhan perusahaan.
Characteristics Companies Against Tax Avoidance Siswadi Sululing; Nurcahya Hartaty Posumah
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i1.1381

Abstract

Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. This study aims to investigate and evaluate the effects of capital intensity, profitability, leverage, and majority share ownership on tax evasion. The Current Effective Tax Ratio is used in this study to generate tax avoidance. Mining businesses that are listed on the Indonesia Stock Exchange for the period of 2017–2021 make up the population and sample for this study. With 37 observational data points, 7 mining companies make up the research sample. A multiple linear regression model is the research methodology employed in this study. Version 22 of the IBM Statistical Package for Social Science was used to process the data for this study. The study's findings demonstrate that tax evasion is not much impacted by profitability or leverage. Conversely, capital intensity and majority share ownership have a detrimental impact on tax evasion.
SUSTAINABLE FINANCE: EVALUATING THE ROLE OF GREEN BONDS IN GLOBAL CAPITAL MARKETS Posumah, Nurcahya Hartaty
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 1 (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/kd3zx579

Abstract

In recent decades, green bonds have emerged as a significant financial instrument in supporting sustainable finance and facilitating environmentally friendly investments. This research aims to evaluate the contribution of green bonds to the development of sustainable finance in the global capital market. Through a Systematic Literature Review (SLR) approach, we analyze various empirical studies and relevant industry reports. Findings show that green bonds not only increase access to funding for renewable energy and sustainable infrastructure projects, but also provide financial benefits through transparency and market stability. However, challenges such as greenwashing risks and lack of consistent certification standards still hinder the growth of this market. This research provides insights for investors, policy makers and academics in formulating more effective strategies to support the transition to a green economy.
Amnesty And Tax Mardiana Ruslan; Fitriani Fitriani; Lenny M. Possumah; Ririn Apriana M. Nur; Nurcahya Hartaty Posumah
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.v1i4.936

Abstract

The aim of this study is to determine the extent to which tax amnesty provides relief from administrative fines linked to motor vehicle taxes. The descriptive research technique chooses to use analysis with a qualitative approach before making conclusions. Tables and diagrams are used to depict the realization of motor vehicle tax income before and after the tax amnesty. The results of the survey show that because of the Amnesty tax relief program, more people in the city of Bandung are aware of paying motor vehicle taxes. This tax amnesty program also raises the original regional revenue in the motor vehicle tax sector until the predetermined objective is reached.
CLIMATE RISK AND ASSET PRICING: INTEGRATING ENVIRONMENTAL FACTORS INTO FINANCIAL MODELS Posumah, Nurcahya Hartaty
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: 10.62207/6y8dgx80

Abstract

Climate change has become a significant systemic risk in the global financial landscape, yet traditional asset pricing models such as the Capital Asset Pricing Model (CAPM) and the Fama-French Three-Factor Model have not explicitly integrated this risk. A report by the BlackRock Investment Institute (2020) suggests a 5–10% valuation reduction for companies with high climate risk exposure, while the Swiss Re Institute (2021) projects an economic impact of up to 18% of global GDP by 2050. This gap highlights the urgent need to revise asset pricing models to reflect the reality of climate risk. This study aims to synthesize approaches to integrating climate risk (physical and transition) into asset pricing models, identify methodological challenges in its measurement and representation, and evaluate the validity of climate risk metrics such as ESG scores and climate beta. Using a narrative review approach, this study analyzes literature from Scopus, Web of Science, JSTOR, and ScienceDirect databases (2010–2025). The search strategy involved keywords such as “climate risk”, “asset pricing”, “ESG”, and “machine learning”. Thematic analysis was applied to identify patterns in theoretical approaches, climate variables, adopted models, and empirical results. Findings suggest that climate risk integration can be achieved through the Climate Beta concept, ESG-based models, portfolio sorting based on carbon exposure, and hybrid models with machine learning. Empirical evidence suggests that carbon-intensive sectors experience lower stock returns and increased volatility, although methodological inconsistencies remain a challenge. Integrating climate risk into traditional asset pricing models, particularly through the development of adaptive multifactor models, has the potential to improve return prediction and risk assessment. More robust methodologies, standardized environmental data, and multidisciplinary collaboration are needed to produce valid and applicable models.
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.
A Comprehensive Review of Literature on the Dynamics of Islamic Finance: Global Growth and Challenges Posumah, Nurcahya Hartaty
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 2 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/hkzwth75

Abstract

Islamic financial markets have become an important subject in global economic discussions, with significant growth in recent decades. Factors such as awareness of sharia principles, product innovation, quality financial regulations, Islamic financial literacy, and cooperation between countries have played an important role in strengthening the Islamic financial market. This research investigates the relationship between these factors and the growth of the Islamic financial market as a whole.
Fintech in islamic finance literature: A review Posumah, Nurcahya Hartaty
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 2 (2024): Accounting Studies and Tax Journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/nxzz5g94

Abstract

This literature review examines the role of fintech in the context of Islamic finance. Through a systematic analysis of relevant literature, this research highlights the contribution of fintech in improving Islamic financial services as well as the challenges faced in the integration process. These findings indicate that although fintech has opened the door to innovation in the Islamic finance industry, there is still a need to overcome barriers related to sharia compliance and consumer protection. Therefore, this research underlines the importance of a careful and planned approach in integrating fintech with Islamic finance principles.
Co-Authors ADE RISNA SARI Adrian Polim Agung Anggoro Seto Ahmad Tomu Arisanjaya Doloan Asmita Wulansari Dg. Liwang Asri Ady Bakri Cheratun Hisan Debiyanti Kune Debiyanti Kune Deni Apriansyah Deny Susanto Fitriani Fitriani Fitriani Ghazali Rahman, Moch Ridho Ida Ayu Putu Megawati Irwan Moridu Irwan Moridu Khas Sukma Mulya Lenny M. Possumah Mardiana Ruslan Miftahorrozi Miftahorrozi Ni Made Putri Widianingsih Rini Hadiyati RINI HADIYATI Ririn Apriana M. Nur Rosfianti M. Yadasang Siswadi Sululing Siswadi Sululing Suriani, Seri Tienni Mariana Simanjorang Yusni Yusni