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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Infestasi Journal of Accounting and Investment Jurnal Akuntansi dan Ekonomika Jurnal Elementer (Elektro dan Mesin Terapan) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Jurnal ULTIMA Accounting MBIA Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Universitas Bung Hatta Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Abdimas Sangkabira Jurnal Ilmiah Telsinas Elektro, Sipil dan Teknik Informasi Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Informatika Ekonomi Bisnis SENAPAS Jurnal Akuntansi dan Governance Andalas Indonesian Journal of Auditing and Accounting
Rahmat Febrianto
Andalas University
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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THE DETERMINANTS OF MALUS ON REGIONAL DEVELOPMENT BANK IN INDONESIA Rana Syifa Medinda; Rahmat Febrianto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.2921

Abstract

Abstract— This study is based on the Indonesian Financial Service Authority since 2015 regulates that banks must have a policy to defer, or to clawback, or combination of both the variable compensation paid to bank’s executive. Since the Indonesian Financial Authority allows banks to choose their compensation scheme, this study is to investigate the factors that influence the choice of the policy. Our study is among few studies that investigate this area because the regulation was enacted in 2017. Data are collected from Regional Development Bank in Indonesia that report their compensation policy since 2017 to 2019. We test financial and nonfinancial factors that may determine the choice of compensation policy. Banks with lower net interest margin tend not to choose malus. The similar conclusion is also given by the variable board of commissioner’s tenure. However, commissioner’s remuneration suggests a positive relationship with the propensity to choose malus other than other type of compensation policies. We find that net interest margin, board of commissioners tenure, and remuneration of executives are related to choice of clawback or malus. Future researchers may focus on the effect of corporate governance related to local governments-owned banks and remuneration provisions. Keywords: Clawback; Compensation; Corporate Governance; Holdback; Malus
Tanggung Jawab Sosial dan Kinerja Rahmat Febrianto; Erna Widiastuti
Jurnal Akuntansi dan Governance Andalas Vol 1 No 2 (2018)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.47

Abstract

Paper ini memiliki dua tujuan. Pertama adalah memetakan riset-riset bertema CSR di Indonesia. Kami memilih Simposium Nasional Akuntansi yang diadakan oleh Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik. Simposium tahunan ini telah terselenggara sejak tahun 1997 dan selalu mengundang perhatian para peneliti di Indonesia. Tujuan kedua adalah untuk mendapatkan bukti empiris tentang hubungan pengeluaran CSR dengan kinerja keuangan perusahaan. Pembuktian ini sejalan dengan pengujian yang pernah dilakukan oleh beberapa peneliti yang menghubungkan pengeluaran CSR dengan kinerja perusahaan. Untuk tujuan yang pertama, kami mengajukan empat agenda riset di masa depan. Peneliti CSR bisa melaksanakan riset CSR dengan memilih salah satu agenda tersebut. Agenda tersebut akan membantu arah riset CSR di Indonesia. Untuk tujuan kedua, riset kami mengindikasikan bahwa pengeluaran CSR pada tahun kesatu baru akan berhubungan dengan kinerja perusahaan pada tahun ketiga. Bukti ini memberikan bukti bahwa riset-riset yang mengaitkan pengeluaran CSR pada tahun ini berhubungan dengan kinerja tahun yang sama.
ANALISIS KEBUTUHAN INFORMASI AKUNTANSI PADA UKM DI KOTA PADANG Putri, Amanda; Adelia, Fina; Akbar, Farras Atha; F. D., Gezah Berkah Akbar; Widiastuty, Erna; Febrianto, Rahmat
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i1.828

Abstract

Accounting information is an important medium in business operational activities. Accounting information help owners in making business decisions. This community service aims to analyze the accounting information needs of Small and Medium Enterprises (UKM) in the city of Padang. The method used in this activity was observation and interviews with SME owners in Padang City. As a result, business owners need information about the inventory of their merchandise. Inventory information is needed because it relates to information on the amount of capital spent to purchase merchandise inventory. Thus, information regarding recording the amount of inventory via an inventory card is expected to help the owner to find out accounting information related to the correct amount of inventory.
Analisis Pengaruh Intellectual Capital, Struktur Modal, dan Struktur Aset pada Financial Distress Irfan, Muhammad; Febrianto, Rahmat; Widiastuty, Erna
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2490

Abstract

This study examines the effect of intellectual capital proxied by the VAICTM value, capital structure proxied by the debt-to-equity ratio, and asset structure proxied by the intensity of fixed assets on financial distress proxied by the Ohlson score. In addition, this study has three control variables: liquidity, leverage, and firm size. The population for this research is represented by property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample was selected using a purposive sampling technique so that 46 companies were obtained with 230 observation data. The data analysis method used in this study is multiple linear regression analysis. The results show that intellectual capital significantly affects financial distress, while capital structure and asset structure do not significantly affect financial distress. Keywords: Financial Distress, Intellectual Capital, Capital Structure, Asset Structure Abstrak Penelitian ini mempunyai tujuan untuk menguji pengaruh intellectual capital yang diproksi dengan nilai VAICTM, struktur modal yang diproksi dengan debt to equity ratio, dan struktur aset yang diproksi dengan intensitas aset tetap terhadap financial distress yang diproksi dengan skor Ohlson. Selain itu, terdapat juga tiga variabel kontrol pada penelitian ini yaitu likuiditas, leverage, dan ukuran perusahaan. Populasi penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Pemilihan sampel dilaksanakan dengan teknik purposive sampling sehingga diperoleh 46 perusahaan dengan data observasi sebanyak 230 data. Metode analisis data yang dipakai pada penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan intellectual capital mempunyai pengaruh positif yang signifikan pada financial distress, sedangkan struktur modal dan struktur aset tidak mempunyai pengaruh yang signifikan pada financial distress. Kata kunci: Financial Distress, Intellectual Capital, Struktur Modal, Struktur Aset
mitigasi penuruan tegangan dengan liquid untuk starter motor pada sistem PT Solusi Bangun Indonesia TQ 1 Wijanarko, Rahmat Febrianto
Jurnal ELEMENTER (Elektro dan Mesin Terapan) Vol 10 No 1 (2024): Jurnal Elektro dan Mesin Terapan (ELEMENTER)
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/elementer.v10i1.6295

Abstract

Voltage stability is one of the main concerns in the electric power system. One of them is related to the voltage sagging problem. The cause of voltage stability problems in the electric power system is the motor starting event. The current motor starting method that is often used is to use a VFD soft starter. There is another method to mitigate voltage sagging problems during motor starting events using the liquid starter technique which is still rarely used. The simulation results obtained show that by using a liquid starter there is a slight decrease in the voltage profile, low starting current, smooth start, little impact on the grid. This was proven in the application of a liquid starter using etap software and Matlab plotting. The smallest value of the voltage profile was 90.35% and the starting current was 6 times lower than the direct online method. From this application, the liquid starter method has proven to be much more effective in overcoming high voltage and current sags during motor starting events.
Minat Mahasiswa Berinvestasi di Pasar Modal Melalui Pengetahuan Investasi, Fasilitas Online Trading, dan Religiusitas Saputra, Anggi; Widiastuty, Erna; Febrianto, Rahmat
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.4881

Abstract

This study aims to identify factors that influence individual or group interest in investing in the capital market, especially among Economics and Business students from universities in West Sumatra. Some of the factors that become the focus of research include the level of knowledge about investment, the availability of online trading facilities, and the level of religiosity. The population of this study were Economics and Business faculty students with active status at universities in West Sumatra using certain criteria obtained 73 respondents. The data source in this study is primary data through questionnaires. Hypothesis testing using SPSS. The results of hypothesis testing provide evidence that: (1) investment knowledge is not proven to have a significant influence on investment interest. (2) online trading facilities and religiosity have a positive and significant effect on investment interest.
Pengungkapan Emisi Karbon dan Kinerja Karbon terhadap Nilai Perusahaan: Moderasi Kepemilikan Negara Trimuliani, Diva; Febrianto, Rahmat
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.681

Abstract

Isu lingkungan menjadi hal yang sangat penting untuk dibahas belakangan ini apalagi semenjak efek pemanasan global kian nyata dirasakan. Salah satu penyebab pemanasan global adalah emisi karbon berlebih yang terjebak di atmosfer bumi. Perusahaan memegang peranan penting dalam menghasilkan emisi karbon ini. Salah satu cara yang dapat dilakukan untuk mengurangi pemanasan global adalah dengan menurunkan tingkat emisi karbon perusahaan. Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh pengungkapan emisi karbon dan kinerja karbon terhadap nilai perusahaan dengan moderasi kepemilikan negara pada perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Metode yang digunakan adalah analisis regresi berganda dan moderated regression analysis (MRA). Pengumpulan data diperoleh melaui annual report dan sustainability report masing-masing perusahaan. Hasilnya menunjukkan bahwa pengungkapan emisi karbon dan kinerja karbon berpengaruh positif terhadap nilai perusahaan. Kepemilikan negara tidak mampu memoderasi pengungkapan emisi karbon terhadap nilai perusahaan namun mampu memoderasi kinerja karbon dengan nilai perusahaan.
THE RELATIONSHIP OF COMPANY LIFE CYCLE TO FINANCIAL STATEMENT COMPARABILITY MODERATED BY INFORMATION ASYMMETRY Fadhillah, Nurul; Febrianto, Rahmat
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20113

Abstract

This research aims to examine the relationship between the company life cycle and the comparability of financial reports which is moderated by information asymmetry. The sample consist of non-financial companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The data were obtained from the company’s annual reports and from  Thomsonreuters. The total number of companies sampled are 219 companies. The results showed that companies in the introduction, growth, and mature stages, had a higher level of financial report comparability, while companies in the decline and shake-out stages had a lower level of financial report comparability. Our findings also suggest that information asymmetry weakens the relationship between firm life cycle stage and financial report comparability. This means that when a company is in the mature life cycle stage, it has higher comparability than other life cycle stages, but the relationship between the company's position in its life cycle stage is weakened by the high asymmetry value.
Analisis manajemen impresi pada pengungkapan forward looking di masa krisis Oktofa, Yusi Rahmawati; Febrianto, Rahmat
Seminar Nasional Penelitian dan Abdimas Vol 3 No 1 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/senapas.v3i1.12558

Abstract

Penelitian ini bertujuan untuk menganalisis praktik manajemen impresi pada pengungkapan forward looking perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Penelitian ini menggunakan pendekatan kualitatif dan menggunakan sumber data laporan tahunan pada bagian Management Discussion and Analysis. Analisis dilakukan dengan menggunakan perangkat lunak NVivo. Penelitian ini menegaskan bahwa perusahaan dengan pendapatan dan aliran kas  operasi positif cenderung mengungkapkan informasi forward looking yang optimis dan lebih aktif dalam memberikan informasi forward looking seperti strategi pertumbuhan dan perkembangan yang akan dijalankan di masa depan. Sementara itu, perusahaan dengan pendapatan dan aliran kas operasi negatif juga mengungkapkan informasi forward looking yang optimis tetapi dengan nada yang lebih hati-hati dan informasi forward looking yang diberikan lebih ke arah penguatan internal perusahaan. Penelitian di masa depan dapat menganalisis apakah pola yang sama akan sama dengan model krisis yang lainnya.
Optimization Analysis of Protection Coordination in Loop Distribution Systems with Integrated Distributed Generation Using the Firefly Algorithm and Conventional Methods Lestari, Destina Surya; Nursita, Ersalia Dewi; Wijanarko, Rahmat Febrianto
Jurnal Ilmiah Telsinas Vol 8 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/telsinas.v8i2.6150

Abstract

This study evaluates the comparison between conventional methods and the firefly method in the protection coordination of power systems with the addition of Distributed Generators (DG). DG is a crucial component in modern systems that can influence the performance of protection and existing protection coordination. Conventional methods involve relay setting adjustments and fault current coordination, but the addition of DG can significantly alter system characteristics, affecting the performance of conventional methods. This study introduces the firefly method, which utilizes an optimization algorithm inspired by the light-emitting behavior of fireflies to dynamically adjust relay settings, considering system changes due to the addition of DG. The results indicate that the firefly method enhances protection coordination performance by being more adaptive to system changes. Compared to conventional methods, the firefly method provides better responsiveness to dynamic variations in power flow and fault currents. Thus, this study concludes that implementing the firefly method in power system protection coordination with DG integration can improve system reliability and the overall efficiency of DG utilization. This method offers a more adaptive and responsive solution to changes in modern power systems.
Co-Authors Adelia, Fina Adlah, Adzhana Adrianto, Fajri Akbar, Farras Atha Amy Fontanella Anggi Saputra Anita Wijayanti Annisa Rahman ARIANA RESTU HANDARY Atika Gando Suri Azra Ramizah Chindy Annisa Violeta Denny Yohana Destina Surya Lestari Diva Trimuliani Efrizon Efrizon Erna Widiastuti ERNA WIDIASTUTY ETIK KRESNAWATI F. D., Gezah Berkah Akbar Fadhillah, Nurul Feelya Monica Hamiki, Syifa Hudiana Handika, Rebi Fara Imelia Desika Fitri Indra, Irma Suryani Iswardi, Iswardi Kicky Feldareza Kresnawati, Etik Latifah Marwah Medinda, Rana Syifa Monica Verginia Muhammad Harry Krishna Mulia Muhammad Irfan Mulya, Fadila Rahma Niki Lukviarman, Niki Novi Amelia Nursita, Ersalia Dewi Oktofa, Yusi Rahmawati putri, amanda Rafdinal Rafdinal Rafdinal, Rafdinal Rahayu, Rita Rahmadany, Jeny Edelvi Rana Syifa Medinda Rayna Kartika, Rayna Reswita, Yefri Slamet Sugiri Sumiyana Sumiyana Syukri Lukman Trimuliani, Diva Tusadiah, Halimah Verni Juita Veronika Geani Wahyuni, Ika Sari Widiastuti, Erna Xaviera, Areta YOLANDA DAHLER Yulianti, Melia Yurniwati Yurniwati