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Pengaruh Pertumbuhan Aset, Likuiditas dan Struktur Modal Terhadap Kinerja Keuangan Sektor Basic Material yang Terdaftar di BEI Sulis Yuliani; Mohammad Chaidir; Grace Yulianti
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.182

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan aset, likuiditas, dan struktur modal terhadap kinerja keuangan perusahaan. Penelitian ini merupakan studi kuantitatif yang menggunakan data sekunder yang dikumpulkan dari perusahaan sektor bahan baku dasar yang terdaftar di BEI. Teknik purposive sampling digunakan dalam pemilihan sampel, sehingga diperoleh sebanyak 30 perusahaan sebagai sampel penelitian. Data dianalisis menggunakan analisis regresi linear berganda dengan bantuan software EViews 12, serta didukung oleh statistik deskriptif, uji asumsi klasik, uji t, dan uji F. Studi ini menyimpulkan bahwa peningkatan kinerja keuangan perusahaan memerlukan fokus pada strategi pengelolaan aset yang mendorong pertumbuhan dan penciptaan nilai jangka panjang. Di sisi lain, manajemen likuiditas perlu diarahkan pada pemanfaatan aset lancar secara optimal, mengingat tingginya likuiditas tidak selalu menjamin kinerja yang lebih baik. Selain itu, struktur modal perlu dikelola secara hati-hati untuk menghindari beban utang yang berlebihan, yang dapat menekan kinerja. Dengan demikian, pengelolaan ketiga aspek ini secara terpadu menjadi kunci bagi peningkatan kinerja keuangan perusahaan.
Determination of Financial Reporting Timeliness with Audit Delay as a Mediating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024 Anggelica Ramadhani; Muhammad Rizal; Mohammad Chaidir
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): 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.v4i3.678

Abstract

This study aims to analyze the determinants of financial reporting timeliness with leverage measured by the Debt to Equity Ratio (DER) and profitability measured by Return on Assets (ROA) and to examine the role of audit delay as a mediating variable. A quantitative approach was used by utilizing secondary data obtained from the financial statements of energy sector companies listed on the IDX during the period 2021-2024. The research sample consisted of 136 observations analyzed using the Partial Least Square Structural Equation Modeling (PLS-SEM) method. Empirical findings show that leverage and profitability do not directly affect the timeliness of financial reporting, indicating that the company's financial condition affects the length of the audit process. Audit delay has been proven to have a negative and significant effect on the timeliness of financial reporting, confirming that the longer the audit process (audit delay), the lower the level of reporting timeliness. The mediation test results show that audit delay is able to mediate the effect of leverage (DER) and profitability (ROA) on the timeliness of financial reporting. These findings reveal the role of audit delay as an intermediary mechanism in the relationship between company financial characteristics and the timeliness of financial reporting.
The Synergy of Artificial Intelligence and Digital Innovation Hubs in Driving Digital Innovation For MSMES Eka Wahyu Kasih; Ngadi Permana; Mohammad Chaidir
Indonesian Economic Review Vol. 4 No. 1 (2024): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v4i1.37

Abstract

This study aims to explore the role of collaboration between artificial intelligence (AI) platforms and Digital Innovation Hubs (DIHs) in enhancing the digital transformation of SMEs. Digital transformation is key to ensuring the sustainability and competitiveness of SMEs in the digital age, yet many face challenges in adopting advanced technologies. Collaboration between AI and DIHs can offer solutions to overcome these barriers. AI platforms provide automation and data analytics capabilities, while DIHs offer technical support, training, and innovation facilities to assist SMEs in implementing technology. This study uses a qualitative literature review methodology to identify and analyze previous research related to this topic. The findings suggest that this collaboration can enhance productivity, operational efficiency, and market access for SMEs. However, challenges such as resource limitations, resistance to change, and digital readiness of SMEs are critical factors to consider in its implementation. This research provides valuable insights for policymakers, academics, and practitioners in designing strategies to accelerate the digital transformation of SMEs through collaboration between AI and DIHs.
Enhancing Organizational Resilience through Crisis Management Strategies: A Case Study Approach Benardi Benardi; Grace Yulianti; Mohammad Chaidir
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 2 (2024): April : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i2.185

Abstract

In today's dynamic and uncertain business environment, organizational resilience is imperative for survival and sustained success. This research investigates how crisis management strategies contribute to enhancing organizational resilience. Utilizing a case study approach, we examine real-world instances where organizations effectively navigated crises to emerge stronger. Through qualitative analysis of diverse industries, we identify commonalities and best practices in crisis response and recovery. Findings underscore the significance of proactive planning, robust communication channels, adaptive leadership, and resource allocation in bolstering resilience. Moreover, the study sheds light on the role of organizational culture in fostering resilience amidst adversity. Insights gleaned from this research provide practical implications for leaders and managers seeking to fortify their organizations against unforeseen disruptions, ultimately contributing to the advancement of organizational resilience theory and practice.
Sustainable Operations Management Practices: A Comparative Study of Manufacturing Industries Mohammad Chaidir; Dadang Irawan; Seger Santoso
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 2 (2024): April : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i2.186

Abstract

This study presents a comparative analysis of sustainable operations management practices across manufacturing industries. In an era marked by growing environmental concerns and resource constraints, the adoption of sustainable practices in manufacturing has become imperative. Through a comprehensive review of literature and empirical data gathered from multiple manufacturing sectors, this research examines various dimensions of sustainable operations management, including environmental sustainability, social responsibility, and economic viability. By employing a comparative framework, the study identifies common trends, challenges, and best practices in sustainable operations management among diverse manufacturing sectors. The findings underscore the significance of integrating sustainability principles into operational strategies to enhance competitiveness, mitigate environmental impacts, and foster long-term value creation. Moreover, the study highlights the role of technological innovation, regulatory frameworks, and stakeholder collaboration in promoting sustainable practices across manufacturing industries. The insights generated from this research contribute to the advancement of knowledge in sustainable operations management and offer practical implications for policymakers, industry practitioners, and academia striving towards a more sustainable future.
Exploring the Role of Emotional Intelligence in Leadership Effectiveness: A Qualitative Study Grace Yulianti; Mohammad Chaidir; Dadang Irawan
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 2 (2024): April : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i2.192

Abstract

This qualitative study delves into the pivotal role of emotional intelligence (EI) in enhancing leadership effectiveness. Through in-depth interviews and thematic analysis, the research investigates how leaders' emotional intelligence influences their ability to navigate complex interpersonal dynamics, inspire teams, and drive organizational success. Findings underscore the significance of EI competencies such as self-awareness, empathy, and relationship management in shaping leaders' decision-making processes and fostering a positive work environment. Moreover, the study reveals the nuanced ways in which emotionally intelligent leaders adapt their communication styles and cultivate trust and collaboration within their teams. By illuminating the intricate interplay between emotional intelligence and leadership effectiveness, this research offers valuable insights for organizations seeking to develop and nurture emotionally intelligent leaders capable of meeting the demands of today's dynamic workplace environments.
Exploring Pay Equity: The Role of Public and Employee Stakeholders in Shaping CEO-Worker Pay Ratios Mohammad Chaidir; Seger Santoso; Farah Qalbia
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 1 (2024): January : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i1.216

Abstract

This research investigates the impact of stakeholder pressures on executive compensation practices, focusing on the influence of public and employee stakeholders through the disclosure of CEO-worker pay ratios and regulatory frameworks. The primary objective is to analyze how these stakeholders shape corporate governance norms and executive pay policies. Employing a qualitative methodology, this study synthesizes contemporary research on the subject. It reviews strategic organizational responses aimed at enhancing transparency and fairness in executive compensation. Data were gathered from various scholarly articles, regulatory reports, and case studies, providing a comprehensive overview of the current landscape. The Result reveal that the public and employee stakeholders have a substantial influence on CEO compensation policies. According to the study, more pay equity transparency promotes improved stakeholder confidence, corporate accountability, and organizational reputation. It also emphasizes how businesses adjust to legal changes and the wider consequences for corporate social responsibility.
The Role of Forecast Dispersion and Accuracy in Explaining Cross-Sectional Return Anomalies Benardi Benardi; Ngadi Permana; Mohammad Chaidir
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 3 (2024): July : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i3.221

Abstract

This review aims to investigate the role of forecast dispersion and accuracy in explaining cross-sectional return anomalies in financial markets. By synthesizing recent theoretical and empirical research, the study examines how differences in information precision among investors lead to heterogeneous beliefs, which in turn affect asset prices and returns. The methodology involves a comprehensive literature review to identify key findings and theoretical frameworks that link forecast dispersion to market dynamics. Results indicate that higher forecast dispersion, associated with greater uncertainty and risk, correlates with higher expected returns as compensation. Conversely, accurate forecasts enhance market efficiency by reducing information asymmetry, thereby mitigating anomalies. The study also highlights theoretical models that explain anomalies like returns to skewness and disagreement through the lens of forecast dispersion. Empirical evidence supports these models, demonstrating the significant impact of forecast dynamics on asset pricing anomalies. The review concludes by emphasizing the need for further research to refine models capturing forecast dynamics and exploring the behavioral biases influencing forecast accuracy and dispersion. Understanding these factors is crucial for improving investment strategies, market efficiency, and risk management practices.
Beyond the Balance Sheet: Understanding Labor Market Dynamics Following Accounting Fraud Tanti Sugiharti; Mohammad Chaidir
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 4 (2024): October: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i4.234

Abstract

This qualitative literature review examines the labor market dynamics following accounting fraud, highlighting the significant impact of corporate misconduct on employee outcomes. Through a synthesis of existing studies, the review identifies key consequences for employees at fraudulent firms, including substantial wage losses, increased turnover rates, and overall job instability. The analysis reveals that, despite initial employment growth during fraud periods, employees ultimately face negative repercussions as firms unwind overexpansion once fraudulent activities are exposed. The review also emphasizes the disproportionate effects on lower-wage employees and those in thin labor markets, underscoring the need for targeted interventions. Additionally, the findings call for enhanced corporate governance and regulatory frameworks to protect employee interests and foster ethical business practices. This research not only contributes to the understanding of the repercussions of accounting fraud on labor market dynamics but also serves as a critical reminder of the interconnectedness of corporate behavior and employee welfare.
Linking Theory to Practice: Exploring Risk Sharing and Performance-Based Compensation Dynamics in Professional Workplaces Nuril Khusni Al Amin; Mohammad Chaidir
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 4 (2025): October: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i4.308

Abstract

This qualitative literature review investigates the dynamics of risk sharing and performance-based compensation (PBC) in professional workplaces, aiming to bridge the gap between theoretical frameworks and practical applications. By analyzing existing literature, the review reveals that PBC can effectively align employee incentives with organizational goals, enhancing performance and commitment. However, the success of these systems hinges on various factors, including transparent evaluation processes, equitable risk distribution, and the relevance of performance metrics. The findings highlight that while risk-sharing models can drive long-term engagement, they may also expose employees to financial uncertainties, particularly in volatile industries. Moreover, perceptions of fairness and equity in compensation structures play a crucial role in influencing employee motivation and satisfaction. The review emphasizes the necessity for organizations to carefully design PBC systems that consider industry-specific characteristics and employee preferences to mitigate potential adverse effects. Overall, this research contributes to a deeper understanding of the complexities surrounding PBC and risk sharing, paving the way for future studies to explore their implications in diverse contexts.