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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran REFLEKSI EDUKATIKA Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal of Information Systems and Management Jurnal Visi Manajemen (JVM) Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Manajemen dan Ekonomi Kreatif Jurnal Riset Ekonomi dan Akuntansi Indonesian Economic Review Master Manajemen Jurnal Bisnis Inovatif dan Digital Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership International Journal of Economics and Management Research
Ngadi Permana
STIE Kasih Bangsa
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Leverage, Tingkat Pertumbuhan Penjualan, dan Beban Pajak Terhadap Nilai Perusahaan (Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021 – 2024) Septianingsih, Yuyun; Permana, Ngadi; Irawan, Dadang
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.2042

Abstract

Penelitian ini bertujuan bagaimana nilai perusahaan energi yang terdaftar di Bursa Efek Indonesia (IDX) pada tahun 2021–2024 dipengaruhi oleh leverage, peningkatan penjualan, dan beban pajak. Untuk menjamin validitas data, purposiv sampling digunakan untuk mengumpulkan sampel selama periode observasi dinamis. Data sekunder dari laporan keuangan tahunan digunakan dalam penelitian ini, yang menggunakan metodologi kuantitatif. Data dianalisis dengan regresi linier berganda dan SPSS. Laporan tersebut menyatakan bahwa leverage dan beban pajak keduanya berdampak besar terhadap nilai perusahaan, sehingga investor harus mempertimbangkan faktor-faktor ini saat menilai perusahaan. Sedangkan pertumbuahn penjualan tidak berpengaruh pada nilai perusahaan. Hal ini menunjukkan tanpa pengendalian biaya yang efektif, pertumbuhan penjualan secara keseluruhan tidak dapat menajmin nilai perusahaan yang lebih tinggi. Hasil ini menjelasakan kontribusi teoritis terhadap literatur tentang manajemen keuangan serta rekomendasi yang bermanfaat bagi para manajer perusahaan energi tentang bagaimana meningkatkan pengaturan pembiayaan dan undang-undang perpajakan untuk meningkatkan kepercayaan pasar modal.
Analisis Sistematis Adopsi Cloud Computing pada UMKM: Tren, Kerangka Teori, dan Faktor Pendorong dalam Satu Dekade (2011-2020) Ngadi Permana; A. Sigit Pramono Hadi
Studia Ekonomika Vol. 23 No. 2 (2025): Juli: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v23i2.303

Abstract

Penelitian ini mengkaji adopsi cloud computing pada Usaha Mikro, Kecil, dan Menengah (UMKM) dengan fokus pada analisis tren, teori, dan faktor-faktor yang mempengaruhi adopsi selama periode 2011 hingga 2020. Menggunakan pendekatan tinjauan pustaka sistematis, penelitian ini menganalisis 76 artikel yang dipublikasikan dalam periode tersebut, dengan tujuan untuk memberikan pemahaman mendalam mengenai teknik analisis data, layanan cloud computing yang banyak diteliti, serta faktor-faktor kunci yang mendorong atau menghambat adopsi. Hasil penelitian menunjukkan bahwa teknik analisis yang paling sering digunakan adalah Partial Least Squares Structural Equation Modeling (PLS-SEM) dan analisis interpretatif. Layanan cloud computing yang lebih banyak dianalisis adalah Software as a Service (SaaS), sementara faktor utama yang mendorong adopsi adalah penghematan biaya. Penelitian ini juga mengidentifikasi bahwa sebagian besar studi tidak didasarkan pada teori yang jelas, dan fokus penelitian lebih banyak dilakukan di kawasan Asia. Temuan ini memberikan wawasan bagi penelitian selanjutnya mengenai pengembangan implementasi cloud computing di UMKM serta faktor-faktor yang perlu diperhatikan dalam mempercepat adopsi teknologi ini di kalangan UMKM global.
Transformasi Strategi Wirausaha Menuju Keunggulan Kompetitif: Kajian Literatur Terhadap Integrasi dan Komplementaritas Entrepreneurial Orientation, Market Orientation, dan Entrepreneurial Marketing Ngadi Permana; Yessica Amelia
Studia Ekonomika Vol. 23 No. 2 (2025): Juli: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v23i2.438

Abstract

Kajian literatur kualitatif ini mengeksplorasi transformasi strategis kewirausahaan menuju pencapaian keunggulan kompetitif yang berkelanjutan melalui integrasi dan komplementaritas Entrepreneurial Orientation (EO), Market Orientation (MO), dan Entrepreneurial Marketing (EM). Berdasarkan studi empiris dan konseptual terkini, kajian ini menyoroti bagaimana EO mendorong inovasi dan sikap proaktif, MO memastikan respons terhadap dinamika pasar, serta EM mengoperasionalkan kedua orientasi tersebut ke dalam praktik pemasaran yang kreatif dan efisien dalam penggunaan sumber daya. Sintesis temuan menunjukkan bahwa konfigurasi strategis yang selaras antara EO, MO, dan EM secara signifikan meningkatkan adaptabilitas organisasi, penciptaan nilai pelanggan, dan kinerja jangka panjang. Pendekatan integratif ini menawarkan jalur yang kuat bagi start-up dan UMKM dalam menghadapi lingkungan yang dinamis dan penuh ketidakpastian.
Between Tradition and Disruption: A Literature Review on the Role of Family Firm Dispositions in Navigating Digital Transformation Ngadi Permana; Tanti Sugiharti
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 3 No. 1 (2026): February: International Journal of Business, Marketing, Economics & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v3i1.408

Abstract

This qualitative literature review examines how distinctive dispositional traits of family firms—such as socioemotional wealth, long-term orientation, and tradition—shape their engagement with digital transformation (DT). Drawing on recent empirical studies from 2007 to 2025, the review reveals that these dispositions serve as both barriers and enablers of digital change. While tradition and risk aversion can hinder radical innovation, they can also foster stability and purpose-driven digital adoption. The review highlights how family firms navigate paradoxes between continuity and innovation through strategic framing, intergenerational collaboration, and openness to external knowledge. Ultimately, family firm dispositions mediate digital transformation in complex, context-dependent ways, offering alternative, non-linear paths to innovation. This synthesis contributes to understanding how legacy and digitalization can be harmonized in family-owned businesses
The Influence of Capital Structure, Profitability, Liquidity, and Company Size on the Value of Technology Sector Companies Listed on the Indonesia Stock Exchange during 2021-2024 Nasutiah Nasutiah; Muhammad Rizal; Ngadi Permana
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.v4i3.673

Abstract

This study was conducted to analyze the impact of capital structure (DER), profitability (ROA), liquidity (CR), and firm size (SIZE) on firm value (PBV) in 22 companies operating in the technology sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The technology sector in Indonesia faces various major challenges due to intense competition and the need for innovation, which leads to high stock price fluctuations. Therefore, firm value is a major factor that the market pays attention to. The purpose of this study is to examine and analyze the partial and simultaneous impact of capital structure, profitability, liquidity, and firm size on firm value. The methodology used is a quantitative approach with panel data regression analysis, and the Random Effects Model (REM) was chosen as the most appropriate estimation model. The main results of this study indicate that capital structure has a positive relationship and has a significant influence on firm value. On the other hand, profitability has a significant but negative influence on firm value. Meanwhile, liquidity and firm size do not show a significant influence partially on firm value. And simultaneously, capital structure, profitability, liquidity, and firm size have a significant influence on firm value. In conclusion, firm value in the technology sector during the 2021–2024 period is mainly influenced by capital structure and profitability, although overall, the four independent variables are only able to explain 7.55% of the variation in firm value, while the remaining 92.45% is influenced by factors outside this model
Modernization of Audit Process: Utilization of Technology on Evaluation of Audit Evidence Ruslaini Ruslaini; Ngadi Permana; Yessica Amelia
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.v4i1.34

Abstract

This study aims to examine the impact of new technologies on audit evidence evaluation and the modernization of audit standards. With advancements in technology, particularly in artificial intelligence (AI), big data, and blockchain, the audit process has undergone significant changes in how evidence is collected, analyzed, and evaluated. These technologies enhance efficiency, accuracy, and transparency in audits, but also pose challenges in terms of auditor adaptation and the updating of audit standards. This literature review identifies that the use of AI and big data allows auditors to handle large volumes of data more quickly, while blockchain offers solutions to improve the security and integrity of audit evidence. Although the benefits are substantial, the implementation of new technologies requires regulatory updates, the development of auditors' technical skills, and adjustments to existing infrastructure. This study suggests the need for collaboration between auditors, regulators, and technology developers to ensure the appropriate and effective use of technology in auditing. The findings are expected to provide guidance for audit professionals and regulatory authorities in navigating the rapid changes in the auditing landscape.
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.
The Impact Of Tax Reforms On Stock Market Efficiency: A Study On Policy Changes And Market Dynamics Yessica Amelia; Ngadi Permana; Sarah Fitriyani
Indonesian Economic Review Vol. 5 No. 1 (2025): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.39

Abstract

This study examines the impact of tax reforms on stock market efficiency, focusing on how policy changes influence liquidity, price dynamics, and information flow within financial markets. Using the Tax Cuts and Jobs Act (TCJA) of 2017 as a case study, this research explores how tax reductions affect corporate decision-making, trading behavior, and the efficiency of asset pricing. The findings suggest that while tax reforms can enhance short-term liquidity and improve transparency in stock pricing, they also introduce challenges such as increased market volatility and information asymmetry. These results underscore the importance of aligning tax policies with market stability goals to optimize investor confidence and overall market efficiency.
The Role of Earning Per Share Target and Analyst Forecast in Shaping CEO Compensation Structures and Driving Strategic Decision Makin Ngadi Permana
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.v1i1.215

Abstract

This research examines CEO compensation schemes by contrasting analyst expectations with earning per share (EPS) targets. The study synthesizes recent literature to investigate how various compensation systems affect management behavior, corporate governance, and financial performance. The results show that CEOs are motivated by EPS objectives to participate in earnings management strategies, which involve influencing financial outcomes to satisfy preset benchmarks. Managerial decision-making is heavily influenced by analyst projections, which motivate strategic action intended to align company performance with market expectations. The analysis underscores the governance implication, emphasizing the trade-offs between immediate financial objectives and long-term sustainability.
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.
Co-Authors A. Sigit Pramono Hadi Adrian Otniel Tampilang Benardi Byastira, Ruri Dadang Irawan Diani Austin Eka Wahyu Kasih Eri Kusnanto Fachry Abda El Rahman Farah Qalbia Fardan, Mohamad Rakel Fitriani, Susan Grace Yulianti Herlangga, Gilang Hollines Luahambowo Indrawan, Ardhie Kusumah, Rengganis Ningrum Maidah, Maidah Mia Christy Patricia Mohamad Chaidir Mohammad Chaidir Muhammad Faiz Yasir Muhammad Rizal Nasutiah Nasutiah Otniel Tampilang, Adrian Ria Wulandari Ruslaini, Ruslaini Sarah Fitriyani Seger Santoso Septianingsih, Yuyun Sri Utami Nurhasanah Tanti Sugiharti Wijayanti, Fitri Ayu Kusuma Wijayanti Yasir, Muhammad Faiz Yasni, Eka Yessica Amelia