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All Journal Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Assets: Jurnal Akuntansi dan Pendidikan JIKA: Jurnal Ilmu Keuangan dan Perbankan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Kontemporer Dinasti International Journal of Digital Business Management Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Economics, and Social Development Berajah Journal International Journal of Social Service and Research Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Journal of Mathematics Instruction, Social Research and Opinion Jurnal Inspirasi Binsis dan Manajemen Journal of Accounting and Finance Management (JAFM) Return : Study of Management, Economic and Bussines Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Apollo: Journal of Tourism and Business Indonesian Journal Economic Review (IJER) Journal of Sustainable Community Service Journal of Economics and Management Scienties Journal Of Economic Sciences (Ekuisci) Jurnal Ekonomi, Manajemen, Akuntansi Journal of Social Science Utilizing Technology
Acep Komara
Universitas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Effects of Profitability Leverage & Liquidity on Risk Management Disclosure Komara, Acep; Riana, Nais
Jurnal Ekuisci Vol 1 No 4 (2024): Vol 1 No 4 : Maret 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v1i4.231

Abstract

This study aims to analyze the effect of Profitability, Leverage, and liquidity on Risk Management Disclosure with the object of research, namely property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This primary research uses secondary data in the form of annual financial statements. The population in this study is 73 property and real estate companies listed on the IDX for the 2019-2022 period. Sampling in this study used purposive sampling and obtained research samples of 9 companies with a research period of 4 years of observation into 36 samples. The data analysis technique in this study uses IBM SPSS 26 with statistical analysis of the Classical Assumption Test, Multiple Linear Regression Test, and Coefficient of Determination. The results of this study show that Profitability does not affect risk management disclosure, while leverage and liquidity affect risk management disclosure.
Influence of Budget Participation, Decentralization Structure, and Public Accountability on Leadership Performance (An Empirical Study on the Leaders of Regional Work Units in Cirebon Regency) Gustriani, Alva; Komara, Acep
Jurnal Ekuisci Vol 1 No 5 (2024): Vol 1 No. 5 Mei 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v1i5.279

Abstract

This study aims to analyze the effect of budget participation, decentralization structure and public accountability on leadership performance. The object in this study is the Regional Apparatus Work Unit (SKPD) of Cirebon Regency. The data used in this study are primary data. Data collection techniques by distributing questionnaires. The population in this study was 2 agencies and 10 agencies with a sample of 89 employees. The results of this study prove that: 1) Budget Participation affects the Performance of Leaders. 2) Decentralization Structure affects Leadership Performance. 3) Public Accountability affects the performance of the Leader. The data analysis used in this study was multiple linear regression using SPSS 25 for Windows Application.
Financial Performance Evaluation: The Role of ROA and ROE in Increase Company Value Nurjanah, Siti; Wijaya, Steven Natanael; Komara, Acep; Mahadianto, Moh Yudi
International Journal of Business, Economics, and Social Development Vol 6, No 2 (2025)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i2.916

Abstract

This research aims to evaluate the financial performance of companies that go public in the banking sector by prioritizing the role of profitability variables in determining the value of the company. The indicators used are ROA and ROE which are important indicators used to measure the level of profitability and efficiency of a company in managing its assets and equity. In this study, quantitative data was obtained from the financial statements of several banks listed on the Indonesia Stock Exchange (IDX) in a certain period. To test the relationship between Return on Assets (ROA), Return on Equity (ROE), and company value, multiple regression analysis was used. The results show that ROA has a significant effect on company value, while ROE does not show a significant influence. These findings emphasize the importance of the role of banking management in optimizing ROA to increase the company's value in the eyes of investors.
Analysis of Financial Performance and Company Value of Conventional Banks and Islamic Banks Andi Niryanto, Muchamad; Ramadhan, Rizky; Komara, Acep
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2147

Abstract

The purpose of this research is to study the difference in financial performance and its impact on firm value between conventional and Islamic banks in Indonesia from 2019 to 2023. With a quantitative approach and descriptive-comparative method, this study investigates various financial performance variables, including capital adequacy ratio (CAR), non-performing debt ratio (NPL), debt-to-deposit ratio (LDR), return on assets (ROA), NIM ratio, and good corporate governance (GCG), and their relationship with firm value, as measured by book price to value (PBV). This data was collected from official publications of the Financial Services Authority (OJK), the Indonesia Stock Exchange (IDX), and bank annual reports.The results showed that in conventional banks, LDR and GCG variables have a significant influence on PBV, while other variables do not have a significant influence. In Islamic banks, on the contrary, ROA and LDR are proven to have a significant influence on PBV, while CAR, NPL, NIM, and GCG have no significant influence. The results suggest that different banking systems have different value determinant structures. Conventional banks focus more on liquidity and governance, while Islamic banks focus more on profitability and efficiency of funds distribution. These results suggest that investors consider various elements in assessing a bank's prospects and valuation, depending on its operational system.
The Effect of Transformational Leadership on Organizational Performance Through Organizational Culture as Mediation Jannah, Miftahul; Rahmawati, Sri; Komara, Acep; Belo, Joao
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2155

Abstract

The service sector in Indonesia faces various operational challenges, including digitalisation, shifting customer needs, and increasingly intense competition. These challenges also open up the potential for abuse of authority, which can negatively impact organisational performance. This study aims to analyse the influence of transformational leadership on organisational performance, with organisational culture as a mediating variable. The object of the study is service companies in Indonesia, with a total of 216 respondents working in the fields of accounting or strategic financial management. This quantitative study was analysed using SPSS version 25. The findings indicate that transformational leadership has a positive and significant effect on organisational performance, yet it does not have a significant impact on organisational culture. Meanwhile, organisational culture has a positive and significant effect on organisational performance. However, organisational culture was not statistically proven to mediate the relationship between transformational leadership and organisational performance.
Determinants of SMES Voluntary Tax Compliance: Moderated by Tax Knowledge Requirement Suryanto, Beni; Krisnanto, Krisnanto; Komara, Acep; Syifaudin, Ahmad
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2238

Abstract

This study investigates the factors influencing voluntary tax compliance among Micro, Small, and Medium Enterprises (MSME) in Cirebon and Kuningan, with a particular focus on perceived procedural fairness and service quality, moderated by tax knowledge. Employing a quantitative approach, data were collected from 103 MSME taxpayers using stratified random sampling and analyzed through moderated regression analysis (MRA) and subgroup analysis. The findings reveal that perceived procedural justice significantly enhances voluntary tax compliance, while service quality does not show a significant effect. Tax knowledge functions as a quasi-moderator, reinforcing the positive relationship between procedural justice and compliance, but it does not moderate the effect of service quality. These results support the Extended Slippery Slope Framework and the Theory of Planned Behaviour, both of which highlight the roles of fairness and taxpayer education in fostering compliance. The study recommends that tax authorities enhance procedural transparency and develop tax education programs for MSME. However, the limited geographic focus on Cirebon and Kuningan represents a constraint, suggesting the need for broader research in future studies.
Community Service in an Effort to Introduce Indonesian Accounting System to Thai Students Komara, Acep; Mahadianto, Moh. Yudi; Yulianto, Agung; Hadiyati, Siti Nur; Fatimah, Siska Ernawati; Srisuk, Prattana; Astillero, Marlon Rael
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.930

Abstract

Accounting is a science that has its own unique features, where every country applies accounting principles in accordance with standardized international norms. Accounting plays an important role for countries as it can be considered the language of business, revealing the financial performance of enterprises. The diversity in accounting applications across nations inspired our interest in exploring the differences between Indonesian and Thai accounting practices through community service involving lecturers and students from Thai Global Business Administration Technological College Thailand (TGBC Thailand). This international community service initiative included six lecturers from Indonesia, five lecturers from TGBC, and 15 students, at TGBC. The purpose of this international community service was to educate participants about and introduce accounting practices applied in both Indonesia and Thailand. This activity is expected to provide additional insights and applications of new knowledge in the field of accounting.
The Influence of Liquidity, Solvency, and Activity Ratios on Profitability (ROA) in Banking Companies Listed on the Indonesia Stock Exchange During 2021–2024 Nugraha, Ari; Fauzan, Raihan; Komara, Acep
Dinasti International Journal of Digital Business Management Vol. 6 No. 4 (2025): Dinasti International Journal of Digital Business Management (June - July 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i4.4915

Abstract

This study aims to analyze the influence of liquidity, solvency, and activity ratios on profitability (Return on Assets/ROA) in banking companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), the results reveal that the activity ratio (Total Asset Turnover/TATO) significantly and positively affects profitability. In contrast, the liquidity ratio (Loan to Deposit Ratio/LDR) and solvency ratio (Debt to Equity Ratio/DER) do not significantly influence profitability. These findings highlight that efficient asset management plays a crucial role in enhancing bank performance. Empirically, this implies that banking firms should prioritize asset utilization strategies to improve financial outcomes. From a managerial perspective, the results suggest the need for focused efforts on optimizing operational efficiency over merely maintaining liquidity or adjusting capital structure.
The Effect of Leverage and Profitability on Company Value with Managerial Ownership as A Moderator Amanda, Lisani; Wulandari, Tari; Komara, Acep
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 4 (2025): July 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i4.3337

Abstract

Purpose: The current research looks at how profitability and leverage affect a company's value, taking managerial ownership into account as a moderating factor. Manufacturing companies in the subsector of garments and textiles that are listed on the Indonesia Stock Exchange were the study's primary focus. The use of secondary data from company financial reporting. Purposive sampling was used for the sample process. Design/methodology/approach: Analytical methods used include descriptive statistical analysis, multiple linear regression analysis, and moderated regression analysis (MRA). Findings: The test findings demonstrate that the independent variables alone are unable to affect the dependent variable. Additionally, the moderating variable has not been demonstrated to effectively moderate how the independent factors affect the dependent variable. Research limitations/implications: Companies that manufacture clothing and textiles and were listed on the Indonesia Stock Exchange between 2019 and 2022 are the subject of this study. The results of this investigation might not be applicable to other sectors or eras. Practical implications: Investors can use the results of this study to help make financial decisions and by management in managing leverage and profitability. Originality/value: The author makes truth and originality the foundation of their work. Paper type: Research paper.
Capital Market Reaction To The Announcement Of Fuel Price Increase On Stock Returns Of Lq 45 Transportation Sub-Sector In 2023 Erlina, Erlina; Azahra, Nelly Meinissa; Komara, Acep
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 3 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i3.95

Abstract

The research was conducted to find out the reaction of the capital market to the rise in BBM in transportation and logistics sector companies listed on the Indonesian Stock Exchange. This study is an event study or event that arises directly from the rise in the price of oil (BBM) on October 1, 2023, against the market reaction based on the actions of transportation and logistics companies. Abnormal Return and Trading Volume Activity are variables used to analyze reactions. The data collection method used in this research is the Quantitative Data Method. Observations were conducted for 5 days before and 5 days after the BBM rise on October 1, 2023, using the Wilcoxon Signed Ranks test with a sample of 10 companies and a data test of 110. On the test results, there were abnormal differences in return and trading volume activity before and after the rise in BBM prices, the results could help market participants understand market dynamics, find investment opportunities, and manage risk. With a rise in sales, this means investors respond to events so that the markets react. The findings support the theory of signals because investors see the announcement of a BBM rise as a signal that can affect the stock price.
Co-Authors Aan Anisah Adella, Resso Panji Agung Yulianto Agung Yulianto Ahmad Syifaudin Ait Novatiani alayda, wulan Alselina Saputri Amanda, Lisani Andi Niryanto, Muchamad Anna Sumaryati Arinal Muna Astillero, Marlon Rael Audah, Taufan Azahra, Nelly Meinissa Azis, Hellen Nadya Putri Belo, Joao Chandra Firmansyah Dedi Muhammad Siddiq Devia Adinda Setiawan Dien Noviany Rahmatika Dien Noviany Rahmatika Diva Maulidah Ega Fristianti Enceng Yana Erlina Erlina Erlina Erlina Evi Octavia Farhatul Azizah Fauzan, Raihan Fristianti, Ega Gayatria Oktalina Gustriani, Alva Haiku Katyusha Abdillah Hardini Ariningrum Inayatul Maula Indah Lestari Irwan S. Wahdiat Krisnanto Krisnanto Kuswendang, Wiwi Lala Aulia Syafina Lia Ristiani Luluk Muhimatul Ifada Lusi Alfarenza M. Yudi Mahadianto Machmuddah, Zaky Mada Purwanto W. N Mahadianto, M. Yudi Mardiyani Mardiyani Maulidah, Diva Miftahul Jannah Moh Yudi Mahadianto Muhammad Qolyuby Mukarto Siswoyo naellus saadah Nelly Meinissa Azahra Novi Novi Novi Novi Nugraha, Ari Prisela, Prisela Putri, Alfina Naufali Raden Mohamad Herdian Bhakti Rahayu, Peby Rahayu, Putri Rahman, Faisal Fajri Rhamdani, Eka Wulan Rian Gunawan Riana, Nais Rima Rachmawati Rina Destiana Ristiani, Lia Rizky Ramadhan, Rizky saadah, naellus Saha, Sanchita Salta Samsiah Samsiah Sanchita Saha Sandi Nasrudin Wibowo Saputri, Alselina Savira, Agnes Dea Siska Ernawati Fatimah Siti Bilqis Bahirah Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Sulistiyowati, Lisa Harry Sulistiyowati, Lisa Harry Suryanto, Beni Teti Fitriansyah Tika Septiani Utami, Syita Dwi Wijaya, Steven Natanael Wiwit Apit Sulistyowati wulan alayda Wulandari, Tari Yandi Putra Pratama Yanuar, Tendi Yudan Hartawan Yuyun Oktaviana zahra salsabila