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<![CDATA[Minat Mahasiswa Berinvestasi di Pasar Modal Melalui Pengetahuan Investasi, Fasilitas Online Trading, dan Religiusitas ]]>
<![CDATA[Saputra, Anggi]]>;
<![CDATA[Widiastuty, Erna]]>;
<![CDATA[Febrianto, Rahmat]]>
<![CDATA[ Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/jae.v13i2.4881
<![CDATA[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.]]>
<![CDATA[Pengungkapan Emisi Karbon dan Kinerja Karbon terhadap Nilai Perusahaan: Moderasi Kepemilikan Negara ]]>
<![CDATA[Trimuliani, Diva]]>;
<![CDATA[Febrianto, Rahmat]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i3.681
<![CDATA[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.]]>
<![CDATA[ANALISIS RISIKO BISNIS PADA UKM COFFEE SHOP DI KOTA PADANG ]]>
<![CDATA[Halimah Tusadiah]]>;
<![CDATA[Fadila Rahma Mulya]]>;
<![CDATA[Rahmat Febrianto]]>;
<![CDATA[Erna Widiastuty]]>;
<![CDATA[Rebi Fara Handika]]>
<![CDATA[ JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jmm.v8i3.23211
<![CDATA[Abstrak: Jumlah Coffee shop yang semakin meningkat di Kota Padang menunjukkan bahwa minum kopi telah menjadi gaya hidup. Peningkatan jumlah coffee shop menunjukkan bahwa bisnis kopi memiliki prospek yang menjanjikan di masa depan. Kegiatan pengabdian masyarakat ini bertujuan untuk menganalisis risiko bisnis pada kedai kopi NorthEast, sebuah UKM yang berlokasi di Kota Padang. Analisis risiko penting dilakukan karena bertujuan untuk melakukan antisipasi risiko bisnis UKM di masa depan. Metode yang dilakukan dalam kegiatan pengabdian ini terdiri dari observasi, wawancara, dan konsultasi. Metoda observasi dilakukan untuk menentukan objek kegiatan pengabdian. Metoda wawancara bertujuan untuk membantu UKM menganalisis risiko bisnisnya. Metoda konsultasi bertujuan untuk memaparkan hasil analisis yang dilakukan sebelumnya dan memberikan solusi atas permasalahan risiko yang dihadapi. Hasilnya adalah bahwa UKM perlu melakukan analisis terhadap risiko bisnisnya secara regular dan mandiri menggunakan instrumen yang disediakan oleh tim pengabdi.Abstract: The increasing number of coffee shops in Padang City shows that drinking coffee has become a lifestyle. The increase in the number of coffee shops shows that the coffee business has promising prospects in the future. This community service activity aims to analyse business risks in coffee shop UKMs in Padang City. Risk analysis is important because it aims to anticipate future SME business risks. The methods used in this service activity consist of observation, interviews and consultation. The observation method is used to determine the object of service activities. The interview method aims to help SMEs analyses their business risks. The consultation method aims to explain the results of previous analyses and provide solutions to the risk problems faced. The result is that SMEs need to analyse their business risks in the future independently using risk measurement instrument provided.]]>
<![CDATA[THE RELATIONSHIP OF COMPANY LIFE CYCLE TO FINANCIAL STATEMENT COMPARABILITY MODERATED BY INFORMATION ASYMMETRY ]]>
<![CDATA[Fadhillah, Nurul]]>;
<![CDATA[Febrianto, Rahmat]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v19i2.20113
<![CDATA[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.]]>
<![CDATA[FACTORS THAT INFLUENCE THE CHOICE OF CLAWBACK COMPENSATION IN INDONESIAN BANKS ]]>
<![CDATA[Feelya Monica]]>;
<![CDATA[Rahmat Febrianto]]>
<![CDATA[ Buletin Studi Ekonomi VOLUME.29.NO.02.TAHUN.2024 ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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DOI: 10.24843/BSE.2024.v29.i02.p01
<![CDATA[Indonesian Financial Service Authority regulates that banks should have implement their remuneration scheme no later than January 1, 2017. The regulation No. 45/2015 requires bank to choose clawback, holdback, or a combination of both clawback and holdback. A clawback provision permits bank to withdraw compensation paid to its employee should some risks related to the employee’s decision brings the loss to the bank. A holdback provision, on the other hand, permits the bank to retain some portion of the variable compensation until a certain period passed. The regulation also permits bank to combine both the clawback and holdback systems. This study investigates factors that may have association with the choice of the remuration system. We divide factors into performance and corporate governance. The result shows that only the net interest margin and the ratio of operating expense to revenue that have statistically significant association with the likelihood to choose clawback system. While, all corporate governance variables do not show a relationship with the choice of remuneration system. We can not compare our results with any previous research because we may be the first to investigate the implementation of clawback or malus in Indonesia.]]>
<![CDATA[Analisis manajemen impresi pada pengungkapan forward looking di masa krisis ]]>
<![CDATA[Oktofa, Yusi Rahmawati]]>;
<![CDATA[Febrianto, Rahmat]]>
<![CDATA[ Seminar Nasional Penelitian dan Abdimas Vol 3 No 1 (2025): September ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian pada Masyarakat ]]>
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DOI: 10.24002/senapas.v3i1.12558
<![CDATA[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.]]>
<![CDATA[Optimization Analysis of Protection Coordination in Loop Distribution Systems with Integrated Distributed Generation Using the Firefly Algorithm and Conventional Methods ]]>
<![CDATA[Lestari, Destina Surya]]>;
<![CDATA[Nursita, Ersalia Dewi]]>;
<![CDATA[Wijanarko, Rahmat Febrianto]]>
<![CDATA[ Jurnal Ilmiah Telsinas Vol 8 No 2 (2025) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/telsinas.v8i2.6150
<![CDATA[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.]]>
<![CDATA[Tax Avoidance on Institutional Ownership: Case Study of Banking Companies in Indonesian Capital Market ]]>
<![CDATA[Reswita, Yefri]]>;
<![CDATA[Lukman, Syukri]]>;
<![CDATA[Febrianto, Rahmat]]>;
<![CDATA[Adrianto, Fajri]]>
<![CDATA[ JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 19 No 2 (2024): Jurnal Manajemen Universitas Bung Hatta ]]>
Publisher : <![CDATA[Management Department, Faculty of Economics and Business, Universitas Bung Hatta ]]>
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DOI: 10.37301/jmubh.v19i2.25523
<![CDATA[One of the causes of tax avoidance actions is influenced by corporate governance factors, including ownership structure. This study examines the relationship between institutional ownership structure and tax avoidance activities, with the moderating effect of independent directors. The research utilizes panel data from banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2022, totaling 430 firm-year observations. The estimation model employs Ordinary Least Square (OLS) approach. The results indicate that institutional ownership structure has a significant negative effect on tax avoidance actions. The moderating effect of independent directors does not have a significant influence on the relationship between institutional ownership structure and tax avoidance activities. Monitoring and internal control mechanisms are essential to mitigate actions detrimental to the interests of minority shareholders.]]>
<![CDATA[Sticky cost behavior of bank’s executive compensation in four South East Asian countries ]]>
<![CDATA[Sugiri, Slamet]]>;
<![CDATA[Febrianto, Rahmat]]>;
<![CDATA[Kresnawati, Etik]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v19i3.771
<![CDATA[Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it increases. Different from previous studies that focus solely on SG&A costs in, mostly, manufacturing companies, we specifically focus on specific cost and specific industry. In this case, we focus on compensation costs in banks from four South East Asian countries. We choose banks’ executive compensations since banks in South East Asia have been publicly reporting their compensation. Executive compensation itself is a component of SG&A, so it may have sticky characteristic with it. We apply bootstrap method to tackle small sample problem in every country. Results show that executive compensations are not sticky, but, on the contrary, anti-sticky since the compensation decreases faster when the revenue decreases than its increases when the revenue increases. This finding gives a new perspective on the characteristics of executive compensation expenses as a part of SG&A cost.]]>
<![CDATA[The Impact Of Environmental, Social and Governance on Corporate Value: The Role Of Real Earning Management As Moderating Variable ]]>
<![CDATA[Adlah, Adzhana]]>;
<![CDATA[Febrianto, Rahmat]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.32424/1.sar.2023.8.1.8270
<![CDATA[The purpose of this study is to provide empirical evidence on the influence of Environmental, Social, and Governance (ESG) on corporate value. The study also examined the role of real earnings management (REM) as a moderation variable in the relationship. Our sample is non-financial companies listed on the Indonesia Stock Exchange for the period 2012-2020. Tobin’s Q is used to measure the value of a company. ESG is measured using ESG scores issued by Thomson Reuters. REM is calculated by combining abnormal cash flow calculations, abnormal manufacturing costs, and abnormal discretionary costs. The results of statistical testing show that ESG affects the value of the company. The results of this study support the findings of previous literature, which empirically found that ESG practices can increase company value because investors have assumed that ESG is a relevant value in decision-making. In addition, statistical results also show that REM is not proven to have a moderating effect on the effect of ESG on company value, but REM has an influence on company value. The results of this study support the findings of previous literature, which empirically found that REM practices carried out by companies will reduce company value if detected by investors. The study had some limitations. First, this study only uses ESG data provided by Thomson Reuters with minimal data completeness, so it does not adequately cover the data needed. Second, the study only focused on the non-financial sector.]]>
