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HERMAN RUSLIM
Fakultas Ekonomi Dan Bisnis, Universitas Tarumanagara
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Neuroscience Public Health Social Sciences

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The Influence of Audit Standard Compliance and Going Concern on Audit Opinions Farra Ayu Bestari; Herman Ruslim
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.51063

Abstract

The aim of this research is to examine the effects of following auditing standards and going concern criteria on audit views in consumer non-cyclical companies listed on the Indonesia Stock Exchange for the years 2021–2023. 327 businesses' secondary data is used in this quantitative research. The research sample comprised 264 companies, and the sampling technique employed was purposive sampling based on certain criteria. The data was analyzed using logistic regression and descriptive statistical analysis methods in SPSS software version 26. The results demonstrate that liquidity and solvency factors have a positive and significant impact on the going concern audit opinion, whereas activity indicators have no effect. The factors influencing going concern audit opinions are clarified by this study, particularly in relation to Indonesian consumer non-cyclical enterprises.
Emotional Accounting: Uncovering the Role of Affect in Managerial Decision Making Tania Tania; Herman Ruslim
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/neqrk449

Abstract

This study examines the role of emotions and emotional intelligence in managerial decision-making, focusing on how affect influences performance and decision quality. Managerial decision-making is not only driven by data and rational analysis but also influenced by emotional elements that interact with rational evaluation. The study found that emotions can enrich the decision-making process, especially in situations of uncertainty or crisis. Emotional intelligence plays a crucial role in helping managers manage their own and others' emotions, and influences interpersonal relationships, ultimately improving managerial performance. However, the study also highlights psychological biases that can influence rational judgment and lead to suboptimal decisions. Conversely, an organizational culture that supports acceptance of emotions can improve decision-making quality and enhance well-being in the workplace. The study also suggests the need for technology integration, such as artificial intelligence, that must balance emotional considerations in the decision-making process. This research contributes to the development of the concept of emotional accounting, which combines behavioral economics and psychology in managerial decision-making.
Pengaruh FOMO, Literasi Keuangan, dan Persepsi Risiko terhadap Keputusan Investasi Generasi Milenial dan Z di Jakarta Griseldis Helsa Tirtawinata; Herman Ruslim
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 4 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/zj5te979

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Fear of Missing Out (FoMO), literasi keuangan, dan persepsi risiko terhadap keputusan investasi generasi Milenial dan Z di Jakarta. Dengan berkembangnya teknologi dan digitalisasi, pasar keuangan menjadi semakin mudah diakses, namun risiko bagi investor muda juga meningkat, terutama akibat kurangnya pemahaman literasi keuangan dan kecenderungan emosional seperti FoMO. Landasan teori pada penelitian ini adalah Theory of Planned Behavior. Penelitian ini menggunakan metode kuantitatif dengan pendekatan cross-sectional study. Data dikumpulkan melalui kuesioner daring yang diisi oleh 120 responden, yang merupakan generasi Milenial dan Z berdomisili di Jakarta dan memiliki pengalaman investasi. Analisis data dilakukan menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap keputusan investasi, sementara FoMO dan persepsi risiko tidak berpengaruh signifikan secara individu. Namun, secara simultan, FoMO, literasi keuangan, dan persepsi risiko berpengaruh terhadap keputusan investasi. This study was conducted to analyze the influence of fear of missing out (FoMO), financial literacy, and risk perception on the investment decisions of Millenials and Generation Z in Jakarta. With the advancement of technology and digitalization, financial markets have become more accessible. However, the risks for young investors have also increased, primarily due to a lack of financial literacy and emotional tendencies such as FoMO. The theoretical framework of this study is the Theory of Planned Behavior. The research employs a quantitative method with a cross-sectional study approach. Data were collected through an online questionnaire completed by 120 respondents, consisting of Millenials and Generation Z residing in Jakarta with investment experience. Data analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM). The findings indicate that financial literacy has a positive and significant impact on investment decisions, while FoMO and risk perception individually have no significant effect. However, simultaneously, FoMO, financial literacy, and risk perception influence investment decisions.
Pengaruh Financial Literacy, Risk Tolerance, dan Financial Attitude terhadap Investment Decision Felicia Kosasi; Herman Ruslim
Jurnal Manajerial Dan Kewirausahaan Vol. 8 No. 1 (2026): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v8i1.36946

Abstract

Tren investasi yang berkembang saat ini banyak diikuti oleh Generasi Z yang dapat mengakses informasi dengan sangat mudah. Namun, kemudahan tersebut tidak selalu diimbangi dengan kesiapan diri yang cukup matang, sehingga sering kali berujung pada keputusan investasi yang kurang tepat dan berpotensi merugikan. Maka dari itu, penelitian ini bertujuan untuk mengetahui pengaruh Financial Literacy, Risk Tolerance, dan Financial Attitude terhadap Investment Decision Generasi Z di Jakarta Barat. Populasi dalam penelitian ini adalah Generasi Z yang berdomisili di Jakarta Barat dan sudah memiliki pendapatan. Sampel pada penelitian ini sebanyak 170 responden yang berdomisili di Jakarta Barat, tahun kelahiran antara 1997 – 2012 dan sudah memiliki pendapatan. Data dikumpulkan melalui kuesioner dengan teknik analisis data PLS-SEM. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif Financial Literacy terhadap Investment Decision, terdapat pengaruh positif Risk Tolerance terhadap Investment Decision, dan terdapat pengaruh positif Financial Attitude terhadap Investment Decision. The growing investment trend today is widely followed by Generation Z, who can access information very easily. However, this convenience is not always accompanied by sufficient personal readiness, which often leads to inappropriate and potentially harmful investment decisions. Therefore, this study aims to determine the influence of Financial Literacy, Risk Tolerance, and Financial Attitude on the Investment Decision of Generation Z in West Jakarta. The population in this study consists of Generation Z individuals who reside in West Jakarta and already have an income. The sample of this study includes 170 respondents who live in West Jakarta, were born between 1997 and 2012, and already have an income. Data were collected through a questionnaire using PLS-SEM as the data analysis technique. The results of this study indicate that there is a positive influence of Financial Literacy on Investment Decision, a positive influence of Risk Tolerance on Investment Decision, and a positive influence of Financial Attitude on Investment Decision.
Pengaruh Leverage, Profitability, dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Retail di BEI Marcelino Marcelino; Herman Ruslim
Jurnal Manajerial Dan Kewirausahaan Vol. 8 No. 2 (2026): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v8i2.37723

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, profitability, dan capital intensity terhadap tax avoidance pada perusahaan retail yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Tax avoidance diukur menggunakan Cash Effective Tax Rate (CETR), sedangkan leverage diukur dengan Debt to Equity Ratio (DER), profitability menggunakan Return on Assets (ROA), dan capital intensity menggunakan rasio aset tetap terhadap total aset. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif dan dianalisis menggunakan regresi data panel. Sampel ditentukan melalui teknik purposive sampling dan menghasilkan 30 perusahaan retail dengan total 150 observasi. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif signifikan terhadap tax avoidance. Profitability berpengaruh positif namun tidak signifikan terhadap tax avoidance, sedangkan capital intensity juga berpengaruh negatif tetapi tidak signifikan, yang menandakan bahwa besar kecilnya investasi aset tetap tidak memengaruhi strategi penghematan pajak. This study aims to analyze the effect of leverage, profitability, and capital intensity on tax avoidance in retail companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Tax avoidance is measured using the Cash Effective Tax Rate (CETR), while leverage is measured using the Debt to Equity Ratio (DER), profitability using Return on Assets (ROA), and capital intensity using the ratio of fixed assets to total assets. This research employs a quantitative approach with an associative design and is analyzed using panel data regression. The sample was selected through purposive sampling and consists of 30 retail companies with a total of 150 observations. The results show that leverage has a negative and significant effect on tax avoidance. Profitability has a positive but insignificant effect on tax avoidance, while capital intensity also shows a negative but insignificant effect, suggesting that the size of fixed asset investment does not influence tax-saving strategies.
Analisis Pengaruh Rasio Keuangan (NPL, CAR, BOPO, dan ROE) terhadap Harga Saham Perbankan KBMI 1 Vina Florensia Yaputri; Herman Ruslim
Cerdika: Jurnal Ilmiah Indonesia Vol. 6 No. 8 (2026): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v6i8.3807

Abstract

Penelitian ini mengkaji bagaimana empat rasio keuangan, yaitu NPL, CAR, BOPO, dan ROE, memengaruhi harga saham bank-bank kelompok KBMI 1 yang tercatat di Bursa Efek Indonesia sepanjang periode 2021–2025. Dengan pendekatan kuantitatif berbasis data sekunder dari laporan keuangan tahunan dan harga penutupan saham, penelitian ini menetapkan 21 bank sebagai sampel melalui teknik purposive sampling, sehingga terkumpul 105 observasi. Data dianalisis menggunakan regresi data panel berbantuan EViews 12; melalui rangkaian uji Chow, Hausman, dan Lagrange Multiplier, Random Effect Model (REM) terpilih sebagai model paling sesuai. Hasil pengujian secara parsial menunjukkan NPL tidak berpengaruh signifikan terhadap harga saham, CAR berpengaruh negatif signifikan, sedangkan BOPO dan ROE sama-sama berpengaruh positif signifikan. Secara simultan, keempat variabel NPL, CAR, BOPO, dan ROE terbukti berpengaruh signifikan terhadap harga saham. Temuan ini menegaskan bahwa investor mempertimbangkan kondisi keuangan bank secara menyeluruh, bukan sekadar satu indikator, ketika mengambil keputusan investasi pada saham perbankan.
Co-Authors Anneke Maria Indriastuti Christopher Hartawan Bengawan Christopher Hartawan Bengawan Della Noviyanti Ellyana Ellyana Farra Ayu Bestari Felicia Grace Stephanie Felicia Kosasi Griseldis Helsa Tirtawinata I Gede Adiputra Ieneke Santoso Ivenny Cecilia Jennifer Irawan Jesica Kezia Kusuma Jessica Irawan Jolly Lim Marcelino Marcelino Michael Michael Novelia Melodie Renny Muspyta Renny Muspyta Santoso Chandra Sean Matthew Henry Sharon Angelina Wijaya Sherly Lie Wardani Sherren Christina Florenza Tania Tania Vania Vashtiany Sofyan Velecia Apriana Vina Florensia Yaputri Yehezkiel Handranata Yurika