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All Journal Jurnal Manajemen Bisnis JURNAL MANAJEMEN MOTIVASI Agregat: Jurnal Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Computer Based Information System Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ilmiah Edunomika (JIE) Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Ecogen Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Formosa Journal of Science and Technology (FJST) Asian Journal of Management Analytics International Journal of Business and Applied Economics (IJBAE) Journal of Islamic Economics Lariba IIJSE
SURYO Budi Santoso
STMIK AMIKOM Yogyakarta
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Factors Affecting Financial Performance in Non-Cyclicals Consumer Sector Companies Wicaksono, Devita Aprilia; Hariyanto, Eko; Santoso, Suryo Budi; Dirgantari, Novi
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i1.7753

Abstract

This study aims to understand the effects of capital structure, liquidity, corporate size and asset management on financial performance. The data used in this study are secondary data in theform of financial statements. The data analysis method used in this study is multiple linear regression analysis. The sample in this study is Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The sampling technique used was purposive sampling and was obtained with 69 company data. Based on research results it can be concluded that capital structure negatively affects financial performance, liquidity has no effect on financial performance, corporate size has no effect on financial performance and asset management has a positive effect on financial performance.
USE OF E-BANKING IN ISLAMIC BANKS IN INDONESIA: Comparison of E-Banking Between Islamic Banks and Conventional Banks Nurjannah, Afifah Zahroh; Santoso, Suryo Budi
Computer Based Information System Journal Vol. 10 No. 2 (2022): CBIS Journal
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/cbis.v10i2.5565

Abstract

This article focuses on the use of computer bases in making bank accounts at Islamic banks, and later on the data will be compared with existing data in conventional banks. This is because in banking, there are two types of banks based on their operational activities, namely Islamic banks and conventional banks. The research in this article is a qualitative study, because it requires various information from Islamic banks and conventional banks. From the information obtained related to Islamic banks and conventional banks, both types of banks have used E-Banking services to make it easier for their customers. However, there are some differences regarding the E-Banking services provided by each bank. So with the research in this article, it is expected to be able to provide information regarding the differences in E-Banking services that exist in Islamic banks and conventional banks. The results of this study are able to provide information related to what e-banking is used by conventional banks and Islamic banks.
The Impact of Religiosity, Risk Tolerance, Financial Behavior, and Locus of Control on Sharia Investment Decisions: The Moderating Role of Financial Literacy Hidayanti, Febriana; Tubastuvi, Naelati; Wahyuni, Sri; Santoso, Suryo Budi
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.11329

Abstract

This research aims to examine the influence of religiosity, risk tolerance, financial behavior, and locus of control on Sharia investment decisions with financial literacy as a moderating variable. The sample consisted of 200 Islamic capital market investors in Indonesia, selected using convenience sampling. Data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of this study state that religiosity, risk tolerance, financial behavior, locus of control, and financial literacy have positive and significant effects on the Sharia investment decision. Financial literacy can moderate the influence of religiosity, risk tolerance, and locus of control on investment decisions. Financial literacy is proven to moderate the relationship between independent variables and Sharia investment decisions, increasing the positive influence of religiosity and financial behavior on investment decisions. This finding indicates that increasing financial literacy can strengthen Sharia investment decisions that are more rational and in accordance with religious principles. The practical implications of this study are important for policymakers to design financial literacy education programs that can improve public understanding of Sharia investment. Financial practitioners can consider religiosity and financial literacy factors in designing investment products that follow Sharia values ​​and can attract more diverse investors.
The Influence of Institutional Ownership, Profitability, and Company Size on Earnings Quality Tsania, Aida Ayu Faiza; Mudjiyanti, Rina; Santoso, Suryo Budi; Santoso, Selamet Eko Budi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.51986

Abstract

The increasingly competitive business environment demands greater transparency in financial information, particularly earnings reports, which serve as a foundation for economic decision-making by various stakeholders. Nonetheless, not all reported earnings can be considered high-quality, making it essential to examine the factors that influence the quality of earnings. The banking sector plays a vital role in the national economy; however, gaps in corporate governance practices, as reflected in instances of financial statement manipulation in Indonesia. This study aims to examine the impact of institutional ownership, profitability, and company size on earnings quality in the banking industry. A quantitative approach was employed. The population consists of banking sector companies listed on the Indonesian Stock Exchange. A sample study was selected using purposive sampling. A total of 46 companies met the criteria, yielding 184 observations; which is the final sample comprised 57 observations after removing outliers. Multiple linear regression analysis was employed as the analytical tool. The results indicate that institutional ownership has a significant effect on earnings quality in the banking sector, while profitability and company size do not have a significant impact. This study is expected to serve as a reference for investors, regulatory authorities, and corporate management in enhancing accountability and transparency of financial information in the banking sector.
The Influence of Financial Performance, Capital Structure, and Debt Policy, on Company Value With Company Size as Amoderation Variable Sofiyana, Sofiyana; Santoso, Suryo Budi; Amir, Amir; Santoso, Selamet Eko Budi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2459

Abstract

Company value reflects investors' views of a company and is generally associated with the share price and profits earned. Financial performance, capital structure, and debt policy can all influence the rise and fall of a company's value. The aim of this research is to see whether financial performance, capital structure and debt policy influence company value, with company size as a moderating variable. The population of interest in this research are companies listed on the Jakarta Islamic Index (JII70) between 2020 and 2022. The data collection method used is exhaustive sampling or often called saturated sampling, where the entire population of companies in JII70 is used as the research sample. The results of the research show that financial performance has a positive effect on company value, capital structure has a negative effect on company value, debt policy and company size have no effect on company value, company size moderates capital structure on company value, and company size does not moderate financial performance and debt policy on company value.
ISLAMIC BUSINESS IN INDONESIA, MALAYSIA, AND UNITED KINGDOM (UK) Ainun, Rania Nur; Santoso, Suryo Budi
Jurnal Ecoment Global Vol. 7 No. 1 (2022): Edisi Februari 2022
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35908/jeg.v7i1.2344

Abstract

When discussing the Islamic economic system, the direction cannot be separated from the sectors within it, specifically the Islamic finance region and the non-Islamic finance region. In this dialogue, we can speak about the prevailing Islamic commercial enterprise fashion in numerous nations. The cause of this look is to accumulate a few facts associated with sharia commercial enterprise in numerous nations that are predicted to assist folks who are traveling or who’re seeking out centers that can be according to sharia standards. The approach utilized in writing the item is a qualitative statistics series approach taken from a set of articles associated with sharia commercial enterprise in numerous nations. The results of this survey provide facts related to Shariah trading companies in countries such as Indonesia, Malaysia, and the United Kingdom. In summary, Islamic industrial enterprises exist in the majority of Islamic countries (Indonesia and Malaysia) in addition to the minority Islamic countries (including the United Kingdom). Islamic commercial enterprise became created on the idea of a country’s want to facilitate its citizen (For improving the Muslims of their own country) or for the diversity of Muslim travelers traveling the country.
Pengaruh Struktur Modal, Likuiditas, Profitabilitas, Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Saputri, Elma Dwi; Hariyanto, Eko; Santoso, Suryo Budi; Kusbandiyah, Ani
Jurnal Ecogen Vol 7, No 2 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i2.15873

Abstract

Penelitian ini dilakukan untuk mengetahui bukti empiris apakah struktur modal, likuiditas, profitabilitas berpengaruh terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi pada perusahaan indeks LQ-45 yang terdaftar di Bursa Efek Indonesia pada tahun 2019 hingga 2022. Struktur modal, likuiditas dan profitabilitas bersifat independen . Variabel dalam analisis ini, variabelnya adalah nilai perusahaan. Kebijakan dividen digunakan sebagai variabel moderasi. Untuk penelitian ini menggunakan pendekatan kuantitatif, 31 perusahaan dipilih melalui metode purposive sampling. Penelitian ini menggunakan analisis uji asumsi klasik dan Moderated Regression Analysis (MRA) untuk moderasi variabel. Hasil penelitian menyatakan bahwa struktur modal berpengaruh positif terhadap nilai perusahaan, likuiditas tidak berpengaruh terhadap nilai perusahaan, profitabilitas berpengaruh negatif terhadap nilai perusahaan, kebijakan dividen mampu memoderasi struktur modal dan profitabilitas terhadap nilai perusahaan dan kebijakan dividen tidak mampu memoderasi likuiditas terhadap nilai perusahaan.
Pengaruh Leverage dan Likuiditas terhadap Financial Distress dengan Sudut Pandang Profitabilitas sebagai Moderasi Rangga, Tegar Dwi; Hapsari, Ira; Santoso, Suryo Budi; Santoso, Slamet Eko Budi
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10703

Abstract

This study aims to investigate the role of leverage and liquidity in financial distress, with profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) during the 2021–2023 period. The research sample was selected using the purposive sampling technique, with criteria requiring companies to publish complete annual financial reports within this period. Based on these criteria, 68 companies were obtained as the research sample. Data analysis was conducted using SPSS 26 with the moderated regression analysis technique. The results indicate that leverage has a negative effect on financial distress, while liquidity has a positive effect on financial distress. However, profitability does not moderate the effect of leverage and liquidity on financial distress. These findings are expected to provide valuable insights for stakeholders in the property and real estate industry in designing strategies and making appropriate decisions to mitigate the risk of financial distress in companies.
Pengaruh Ukuran Perusahaan, Likuiditas, Konservatisme, Dan Pertumbuhan Laba terhadap Kualitas Laba Puspitasari, Dilla Amalia; Pramono, Hadi; Santoso, Suryo Budi; Kusbandiyah, Ani
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1759

Abstract

The purpose of this study is to determine how firm size, liquidity, conservatism, and earnings growth affect earnings quality as the firm grows. Property and real estate manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021 are the subject of this study. Using purposive sampling method, a sample of 48 companies listed on the Indonesia Stock Exchange was selected. The data was tested with multiple linear regression. This study shows that company age has a positive effect on earnings quality as a control variable, liquidity has a positive effect on earnings quality, conservatism has a negative effect on earnings quality, and company size has a negative effect on earnings quality.
Effects of Institutional Ownership, Managerial Ownership, Company Size, Dividend Policy on Profitability: Study on Companies listed in JII30 in 2021-2023 Abadisukur, Ilham; Santoso, Suryo Budi; Hariyanto, Eko; Azizah, Siti Nur
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3955

Abstract

This study aims to examine the effect of institutional ownership, managerial ownership, company size, and dividend policy on profitability. Agency theory is used to strengthen of institutional ownership and managerial ownership variables, while for the company size and dividend policy variables using signal theory. The subjects of this study were companies listed on JII30, with a research period from 2021 to 2023. The method used in this study uses a quantitative approach, with data analysis using SPSS. The results showed that only the dividend policy variable had a positive and significant effect on profitability. This shows that dividend policy is in line with signal theory in influencing profitability. Meanwhile, the variables of institutional ownership, managerial ownership, and company size have a positive effect but do not show a significant effect on profitability. This shows that institutional ownership, managerial ownership, and company size are not the main factors in influencing profitability in companies listed on JII30 for the period 2021 to 2023.
Co-Authors Abadisukur, Ilham Ainun, Rania Nur Amir Amir Amir Anak Agung Gede Sugianthara Ani Kusbandiyah Budiyono Budiyono Cahyani, Fatma Intan Dirgantari, Novi Eko Hariyanto Gunawan Putri, Nadya Loverina Hadi Pramono Hapsari, Ira Herni Justiana Astuti Hidayanti, Febriana Inayati, Nur Isna Iwan Fakhruddin M. Agriawan Satria Utama Miftahuddin, Muchammad Agung Mudjiyanti, Rina Mujiarti, Mujiarti Naelati Tubastuvi Nurikmah, Tri Nurjannah, Afifah Zahroh Pamuji, Rizti Mugi Pandansari, Tiara Puspitasari, Dilla Amalia Putri, Erlyn Nurlita Putri, Francinita Rangga, Tegar Dwi Santoso, Selamet Eko Budi Santoso, Slamet Eko Budi Saputri, Elinda Dwi Agus Saputri, Elma Dwi Septian, Rifki Setyadi, Edi Joko Siti Nur Azizah, Siti Nur Sofiyana, Sofiyana Sri Wahyuni Sutaryo Sutaryo Tsania, Aida Ayu Faiza Wicaksono, Devita Aprilia Widyastuti, Ani Nor