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All Journal Jurnal Ilmiah Akuntansi dan Humanika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Analisa Akuntansi dan Perpajakan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Accounting Auditing and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Jurnal Abdi Insani Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Ilomata International Journal of Management Journal of Tourism Economics and Policy Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Al-Khidmah Jurnal Pengabdian Masyarakat Jurnal Mahasiswa Entrepreneur Indo-Fintech Intellectuals: Journal of Economics and Business West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Pubmedia Social Sciences and Humanities IIJSE FINANCE : International Journal Of Management Finance Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi Jurnal Pengabdian Masyarakat Manage International Journal of Education Management and Religion JURNAL MANAJEMEN DAN BISNIS INDONESIA Proceeding of International Conference on Social Science and Humanity Balance : Jurnal Akuntansi dan Bisnis Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Riyanto Setiawan Suharsono
Universitas Muhammadiyah Jember
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Pengaruh Struktur Modal, Efisiensi Operasional dan Risiko Kredit Terhadap Profitabilitas (Studi Empiris Sektor Perbankan yang Terdaftar di BEI Periode 2021-2023) Lina Fuadah; Riyanto Setiawan Suharsono; Nina Martiana
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2822

Abstract

Fokus telaah ini adalah untuk menganalisis dampak dari struktur modal, efisiensi operasional, serta risiko kredit pada tingkat profitabilitas entitas sektor perbankan yang tercatat di Bursa Efek Indonesia (BEI) selama rentang waktu 2021 sampai dengan 2023. Kajian ini dilaksanakan dengan menerapkan metodologi kuantitatif. Sumber informasi dalam analisis ini berupa data sekunder yang diperoleh dari laporan finansial periodik perbankan yang diungkapkan lewat laman daring resmi BEI serta portal milik setiap perusahaan. Pemilihan sampel penelitian mengandalkan teknik purposive sampling berdasarkan sejumlah persyaratan khusus yang sudah dirumuskan oleh penyusun kajian. Temuan dari kajian ini, secara parsial, memperlihatkan bahwa struktur modal (DER) dan efisiensi operasional (BOPO) memberikan dampak negatif dan signifikan bagi profitabilitas (ROA). Kondisi tersebut memberi petunjuk jika level pemanfaatan pinjaman yang besar bersamaan dengan aktivitas operasional yang kurang efektif berpotensi mengakibatkan penyusutan keuntungan Perusahaan. Sebaliknya, risiko kredit (NPL) tidak memperlihatkan adanya dampak yang signifikan. Fenomena ini terindikasi muncul sebagai akibat dari kapabilitas pihak pengelola untuk menangani pinjaman yang terkendala sekaligus penganekaragaman aliran penerimaan. Akan tetapi, secara kolektif, ketiga variabel yang diteliti justru mempunyai dampak yang signifikan kepada profitabilitas.
The Effect Of Democratic Leadership And Work Environment On Employee Performance Through Job Performance Deni Hadiatullah; Budi Santoso; Riyanto Setiawan Suharsono; Nursaid Nursaid
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9152

Abstract

This study aims to analyze the influence of democratic leadership and the work environment on employee performance in Kaliwates District, as well as the role of job performance as an intervening variable. The study used a quantitative approach, using a survey method and distributing questionnaires to employees in Kaliwates District. Data analysis was conducted using inferential statistical techniques to test the direct and indirect relationships between variables. The results indicate that democratic leadership and the work environment have a positive and significant effect on employee performance. Furthermore, job performance acts as an intervening variable, strengthening the influence of both factors on improving employee performance. These findings highlight the importance of implementing a participatory leadership style and managing a conducive work environment to encourage work performance, thus optimally improving employee performance. This study recommends improving the quality of leadership and work environment management, along with efforts to develop employee performance, to achieve excellent public service in Kaliwates District.
The Influence Of Adaptive Work Behavior, Self-Efficacy And Employee Competence On Performance With Job Satisfaction As An Intervening Variable At The Personnel, Education, And Training Agency (BKPP) Of Banyuwangi Regency Ikfina Himmati Aliya; Riyanto Setiawan Suharsono; Amalina Maryam Zakiyyah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9537

Abstract

This study aims to examine the influence of adaptive work behavior, self-efficacy, and employee competence on performance, with job satisfaction as an intervening variable at the Civil Service, Education, and Training Agency (BKPP) of Banyuwangi Regency. The research applied a quantitative method with descriptive and verificative approaches. From a population of 6,241 employees, a sample of 100 respondents was selected using the Slovin formula and purposive sampling technique. Data analysis employed Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The results indicate that adaptive work behavior, self-efficacy, and competence each have positive and significant effects on both job satisfaction and employee performance. Job satisfaction also significantly affects performance. However, its mediating role is not consistently effective, as it does not significantly mediate between adaptive behavior or self-efficacy and performance. In contrast, competence positively influences performance through satisfaction. These findings suggest that strengthening competence and sustaining satisfaction are crucial strategies to enhance performance at BKPP Banyuwangi.
Pengaruh Penerapan Green Accounting, Leverage dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Industri dan Kimia Varadina Dela Puspita; Arik Susbiyani; Riyanto Setiawan Suharsono
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2911

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh penerapan green accounting, leverage, dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur sektor industri dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023, baik secara parsial maupun simultan. Populasi penelitian ini terdiri dari 74 perusahaan, dan setelah melalui tahap purposive sampling diperoleh 49 perusahaan yang memenuhi kriteria dengan periode pengamatan selama 5 tahun, sehingga total sampel yang digunakan berjumlah 245 observasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan perusahaan yang diperoleh dari situs resmi BEI maupun situs perusahaan terkait, serta dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa green accounting berpengaruh positif signifikan terhadap nilai perusahaan, yang berarti praktik ramah lingkungan mampu meningkatkan citra dan kepercayaan investor. Leverage juga terbukti berpengaruh positif signifikan, mengindikasikan bahwa pengelolaan struktur pembiayaan yang optimal dipersepsikan positif oleh pasar sebagai strategi pertumbuhan. Selain itu, profitabilitas berpengaruh positif signifikan, mencerminkan kemampuan menghasilkan laba konsisten dan menjadi sinyal kuat bagi investor mengenai keberlanjutan usaha. Secara simultan, ketiga variabel tersebut terbukti berpengaruh positif signifikan terhadap nilai perusahaan. Implikasi praktis penelitian ini adalah hasilnya dapat dijadikan pertimbangan oleh investor dalam mengambil keputusan investasi, serta bagi perusahaan sebagai strategi meningkatkan nilai ekonomi sekaligus menunjukkan bentuk tanggung jawab terhadap regulasi dan keberlanjutan lingkungan hidup
Knowledge and Experience in Shaping Administrator Professionalism: The Role of Information Systems Administration Said, Abi Hasan; Nursaid; Suharsono, Riyanto Setiawan
Ilomata International Journal of Management Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i2.1931

Abstract

In the context of globalization and the rapid advancement of information technology, organizations are mandated to adapt and enhance the quality of their human resources to maintain competitive advantage. This situation has posed challenges to the professionalism of administrators in delivering prompt, accurate, and responsive services to students and faculty members. The professionalism of administrators is substantially influenced by their capacity to manage information effectively and to optimize the utilization of information technology. This study aimed to design and develop an administrative information system that functions as a moderator in the relationship between administrators' knowledge and experience and their professionalism. Primary data were collected from a population of 100 operators responsible for managing the PDDikti system at Jember State Polytechnic, with a total sample size of 100 respondents. Structural Equation Modeling (SEM) was utilized for data analysis employing WarpPLS software. the findings revealed that knowledge and experience exert a positive and significant effect on administrator professionalism. Furthermore, knowledge and experience positively and significantly influenced the administrative information system, which in turn mediated the enhancement of administrator professionalism. This study recommends the improvement of training programs, the development of information systems, and the reinforcement of work experience's role within higher education administration.
Peran Kebijakan Dividen dalam Memoderasi Pengaruh Arus Kas Operasi dan Nilai Buku Ekuitas terhadap Harga Saham Ulfah, Maria; Halim, Moh; Suharsono, Riyanto Setiawan
Jurnal Ekonomi, Akutansi dan Organisasi Vol. 3 No. 3 (2026): Edisi Bulan April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fluktuasi harga saham yang terjadi pada sub sektor makanan dan minuman selama periode 2022-2024 menunjukkan terdapat aspek penting yang perlu diperhatikan investor saat menentukan keputusan investasi. Investor membutuhkan informasi akuntansi yang relevan seperti arus kas operasi, nilai buku ekuitas yang dapat dipercaya untuk memahami faktor-faktor yang mempengaruhi pergerakan harga saham. Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh arus kas operasi dan nilai buku ekuitas terhadap harga saham, serta menganalisis peran kebijakan dividen sebagai variabel moderasi pada perusahaan sub sektor makanan dan minuman periode 2022-2024. Populasi dalam penelitian adalah 83 yang terdaftar pada perusahaan sub sektor makanan dan minuman pada periode 2022-2024. Sampel pada penelitian ini adalah 29 perusahaan yang diambil dengan metode purposive sampling. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan analisis data berupa analisis regresi linear berganda dan uji MRA. Hasil dari penelitian ini menunjukkan bahwa Arus kas operasi berpengaruh negatif dan signifikan terhadap harga saham  sedangkan nilai buku ekuitas tidak berpengaruh signifikan terhadap harga saham. Pada analisis variabel moderasi dengan uji MRA menunjukkan kebijakan dividen tidak mampu memoderasi pengaruh arus kas operasi terhadap harga saham dan kebijakan dividen tidak mampu memoderasi pengaruh nilai buku ekuitas terhadap harga saham.
Pengaruh Pengelolaan Keuangan Dan Teknologi Informasi Terhadap Kinerja Keuangan UMKM Di Kecamatan Bondowoso Firmansyah, Richo; Aspirandi, Rendy Mirwan; Afroh, Ibna Kamelia Fiel; Suharsono, Riyanto Setiawan
Jurnal Ekonomi, Akutansi dan Organisasi Vol. 3 No. 3 (2026): Edisi Bulan April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan keuangan dan teknologi informasi terhadap kinerja keuangan Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM. Data yang diperoleh kemudian dianalisis menggunakan analisis regresi linier berganda untuk mengetahui pengaruh variabel pengelolaan keuangan dan teknologi informasi terhadap kinerja keuangan UMKM baik secara parsial maupun simultan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dan teknologi informasi memiliki pengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Secara parsial, pengelolaan keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM, yang menunjukkan bahwa semakin baik pelaku UMKM dalam melakukan perencanaan, pencatatan, dan pengendalian keuangan, maka kinerja keuangan usaha akan semakin meningkat. Selain itu, teknologi informasi juga berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM, yang berarti bahwa pemanfaatan teknologi informasi mampu meningkatkan efisiensi pengelolaan usaha serta mempermudah pengolahan informasi keuangan sehingga kinerja keuangan usaha menjadi lebih baik. Secara simultan, pengelolaan keuangan dan teknologi informasi terbukti berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM, yang menunjukkan bahwa kedua variabel tersebut secara bersama-sama memiliki peranan penting dalam meningkatkan kinerja keuangan UMKM. Hasil uji koefisien determinasi menunjukkan bahwa pengelolaan keuangan dan teknologi informasi mampu menjelaskan sebagian besar variasi kinerja keuangan UMKM, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian.
Mapping Corporate Governance in Indonesia: A Guide for Future Research Moh. Halim; Moh. Halim; Rendy Mirwan Aspirandi; Rendy Mirwan Aspirandi; Riyanto Setiawan Suharsono; Riyanto Setiawan Suharsono
JKEN: Jurnal Kajian Ekonomi Nasional Vol 1 No 1 (2025): Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia
Publisher : PT Bukuloka Literasi Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65307/je.v1i1.21

Abstract

The implementation of Good Corporate Governance (GCG) in Indonesia faces various challenges despite the existing regulations. Key issues include transparency, accountability, and the strong political influence in corporate decision-making. This study aims to analyze the application of GCG principles in Indonesia, identify the barriers, and provide recommendations for strengthening the effective implementation of governance. Using a narrative review approach, this research examines various previous studies related to corporate governance in Indonesia. The findings show that, although GCG regulations in Indonesia have evolved, their implementation is often hindered by weak oversight, political influence, and discrepancies between theory and practice. Additionally, the findings underscore the importance of the roles of the board of commissioners, audit committees, and external oversight in improving GCG implementation in Indonesia. This study contributes by enhancing the understanding of the gap between corporate governance theory and practice in Indonesia and offers more practical recommendations for policymakers and practitioners to improve corporate transparency and accountability. The research also provides new insights into the development of governance theories more relevant to Indonesia's context. Keywords: Good Corporate Governance, Transparency, Accountability, Political Influence, Indonesia, Narrative Review
Mapping Corporate Governance in Indonesia: A Guide for Future Research Moh. Halim; Moh. Halim; Rendy Mirwan Aspirandi; Rendy Mirwan Aspirandi; Riyanto Setiawan Suharsono; Riyanto Setiawan Suharsono
JKEN: Jurnal Kajian Ekonomi Nasional Vol 1 No 1 (2025): Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia
Publisher : PT Bukuloka Literasi Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65307/je.v1i1.21

Abstract

The implementation of Good Corporate Governance (GCG) in Indonesia faces various challenges despite the existing regulations. Key issues include transparency, accountability, and the strong political influence in corporate decision-making. This study aims to analyze the application of GCG principles in Indonesia, identify the barriers, and provide recommendations for strengthening the effective implementation of governance. Using a narrative review approach, this research examines various previous studies related to corporate governance in Indonesia. The findings show that, although GCG regulations in Indonesia have evolved, their implementation is often hindered by weak oversight, political influence, and discrepancies between theory and practice. Additionally, the findings underscore the importance of the roles of the board of commissioners, audit committees, and external oversight in improving GCG implementation in Indonesia. This study contributes by enhancing the understanding of the gap between corporate governance theory and practice in Indonesia and offers more practical recommendations for policymakers and practitioners to improve corporate transparency and accountability. The research also provides new insights into the development of governance theories more relevant to Indonesia's context. Keywords: Good Corporate Governance, Transparency, Accountability, Political Influence, Indonesia, Narrative Review
Zakat, Islamic Corporate Social Responsibility And The Implementation Of Sharia Good Governance On The Reputation Of Sharia Commercial Banks Riyanto Setiawan Suharsono; Ibna Kamelia Fiel Afroh; Gardina Aulin Nuha; Muhammad Firman Febriansyah
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1162

Abstract

This study examines the influence of Zakat, Islamic Corporate Social Responsibility (ICSR), and Sharia Good Governance (GGBS) on the reputation of Sharia Commercial Banks in Indonesia. Reputation plays a central role in shaping public trust and strengthening the institutional credibility of Islamic financial institutions, particularly as the industry continues to expand in alignment with national and global Islamic finance agendas. Using a quantitative approach, this research analysed secondary data obtained from annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2019–2023 period. Multiple linear regression was employed to measure both the individual and simultaneous effects of the three independent variables on bank reputation. The findings reveal that zakat exerts a significant positive effect on reputation, demonstrating its strategic role as both a religious obligation and an instrument of socio-economic empowerment. Zakat distribution functions as a credible signal that reinforces stakeholder trust and enhances institutional legitimacy. Conversely, ICSR does not show a significant effect on reputation, indicating that current CSR disclosures may not yet be perceived as strong value drivers by the public or may lack strategic visibility. Meanwhile, Sharia Good Governance (GGBS) demonstrates a significant positive influence, affirming the importance of transparency, accountability, compliance, and ethical governance in shaping the reputation of Islamic banks. Overall, the study highlights the need for Islamic banks to strengthen governance mechanisms and optimise zakat management to reinforce public confidence. It also suggests that ICSR practices require greater strategic alignment and communication to meaningfully contribute to institutional reputation.
Co-Authors Abadi Sanosra Abu Al A’la Asysyafi’i Achmad Syahfrudin Zulkarnnaeni Afroh, Ibna Kamilia Fiel Ahmad Zaki Mubarok, Ahmad Zaki Al-Rosyid, Latifa Mirzatika Ari Sita Nastiti Arik Susbiyani Arik, Mohamad Ariyanto, Nunus Asep Dana Saputra Aspirandi, Rendy Mirwan Asroful Abidin Ayu Rahmawati Ayu Widia Lestari Azhad, Naely Budi Santoso Choirun Ni’matus Sa’diyah Citra Yuliarti, Norita Dani Hari Tunggal Prasetiyo Deni Hadiatullah Dino Angga**, Budi Santoso* Dwi Budi Santoso Dwi Dayanti Oktavia Elsa Wares Nurhasanah Ersa Putra, Hafidz Mahardika Fadilla Muhammad Mahdi Firdausyah, Nori Firmansyah, Richo Gardina Aulin Nuha Halim, Moh Hasanah, Nur Da'iyah Hidayatulloh, Amar Jihad Ikfina Himmati Aliya Khairunnisa, Firstia Nurlaili Khotimah, Hosnol Laksana, Bagas Tegar Layliya, Nurul Lestari, Ayu Widia Lestari, Rafika Febriana Dwi Libriana, Pratiwi Dwi Lina Fuadah M. Kun Abdur Rohman Maria Ulfah Maulana Arif Muhibbin Maulana, David Melda Kusuma Wardani Moh. Halim Moh. Halim Mohamad Arik Mohammad Ridwan Muhammad Anwarul Putra Muhammad Firman Febriansyah Muliasari, Risa Martha Naely Azhad Nathasya, Fara Ditha Nina Martiana Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Nursaid Nursaid Nursaid Nursaid Oktakusuma, Mochammad Mashud Pratiwi Dwi Libriana Putra, Muhammad Anwarul redy saputra Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rini Purnama Sari Rusdiyanto Rusdiyanto, Rusdiyanto Sa’diyah, Choirun Ni’matus Said, Abi Hasan Saputra, Asep Dana Saputri, Agustina Eka Sintawati , Sintawati Sudarmanto, Eko Sugiarto, Awan Sujatmoko, Timbul Susbiyani, Arik Susbiyani, Arik Syarofah, Hani Fatus Thamrin, Mohamad Thamrin, Mohammad Tri Cahyo Wahyudi Trias Setyowati, Trias Varadina Dela Puspita Wardani, Melda Kusuma Wicaksana, Aditya Wira Yafie, Yogie Indra Yanuar, Setiyo Ferdi Yongky Eka Prasetiyo Yuliartati, Norita Citra Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Zakiyyah, Amalina Maryam Zico Is Mirza Wijaya