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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Keuangan dan Bisnis Journal of Educational Management Research
Mochammad Ridwan Ristyawan
Universitas Tanjungpura
Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Transaction Processing System Aplikasi Android Book Keeper Accounting Terhadap Decision Support System pada UMKM di Kota Pontianak Mochammad Ridwan Ristyawan
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.095 KB)

Abstract

Penggunaan aplikasi Android Book Keeper Accounting diharapkan dapat membantu pemilik UMKM di Kota Pontianak dalam rangka pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh Transaction Procesing System (TPS) terhadap Decision Processing System (DSS) pada pengguna aplikasi Android Book Keeper Accounting yaitu pemilik UMKM di Kota Pontianak untuk berminat menggunakan. TPS terdiri atas 4 variabel yang akan mempengaruhi secara simultan dan parsial yaitu: batch processing (X1), online processing (X2), real-time processing (X3), dan inline processing (X4). Metode penelitian ini menggunakan survey dengan teknik pengambilan sampel 100 responden mewakili tiap-tiap kecamatan di Kota Pontianak. Hasil analisis data penelitian diperoleh hasil sebagai berikut: (1) batch processing (X1) berpengaruh positif signifikan terhadap DSS (Y); (2) online processing (X2) berpengaruh negatif signifikan terhadap DSS (Y); (3) real-time processing (X3) tidak berpengaruh signifikan terhadap DSS (Y); (4) inline processing (X1) berpengaruh positif signifikan terhadap DSS (Y); (5) batch processing (X1), online processing (X2), real-time processing (X3), dan inline processing (X4) secara simultan berpengaruh signifikan terhadap DSS (Y). Variabel inline processing (X4) merupakan variabel dominan dibandingkan variabel lain sehingga menjadi perhatian pemilik UMKM untuk menggunakan aplikasi Android Book Keeper Accounting dalam pengambilan keputusan. Kata Kunci: Transaction Procesing System, Decision Processing System, pemilik UMKM
ESG Disclosure, Financial Performance, and Firm Value: The Mediating Role of Competitive Advantage Haya Inayah Khaulah; Anwar Azazi; Ana Fitriana; Mochammad Ridwan Ristyawan; Uray Ndaru Mustika
Journal of Educational Management Research Vol. 5 No. 4 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i4.2017

Abstract

Understanding how sustainability disclosure and financial performance shape firm value remains an important issue in corporate governance and capital market studies. The purpose of this research is to examine the influence of Environmental, Social, and Governance (ESG) disclosure and financial performance on firm value, with competitive advantage acting as a mediating variable. A quantitative approach was employed using panel data from 46 publicly listed companies over the 2021–2024 period. The analysis utilized panel regression combined with path analysis to evaluate both direct and indirect relationships among variables. The findings indicate that financial performance has a positive and significant effect on firm value, confirming its central role in determining market valuation. In contrast, ESG disclosure does not show a significant direct effect on firm value. Furthermore, ESG disclosure demonstrates a negative relationship with competitive advantage, while financial performance positively influences competitive advantage. Mediation analysis reveals that competitive advantage does not mediate the relationship between ESG disclosure and firm value but partially mediates the relationship between financial performance and firm value. These findings imply that companies should strengthen financial performance as a strategic foundation while integrating ESG practices more effectively to enhance long-term competitive positioning and firm value.
Does Institutional Ownership Moderate the Effects of CAR, Tax Avoidance, and CSR on Firm Value? Evidence from the Indonesian Banking Industry Muhammad Aimar Gimnastyar; Mochammad Ridwan Ristyawan; Anggraini Syahputri; Wendy; Uray Ndaru Mustika
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3228

Abstract

This study aims to examine the effects of Capital Adequacy Ratio (CAR), Tax Avoidance, and Corporate Social Responsibility Disclosure (CSRD) on firm value in banks listed on the Indonesia Stock Exchange that meet the eligibility criteria from 2020 to 2024, as well as to evaluate the role of Institutional Ownership (IO) as a moderating variable. The sample was selected using purposive sampling, resulting in 27 banks with a total of 125 observations. Data were analyzed using panel data regression with moderated regression analysis (MRA), employing both Random Effects Model (REM) and Fixed Effects Model (FEM) to investigate the direct and moderating effects among the variables. The results indicate that CAR has a positive and significant effect on firm value, confirming its role as a key indicator of financial stability and market confidence in the banking sector. In contrast, Tax Avoidance does not significantly affect firm value, while CSRD also shows no direct significant impact. Moderation analysis reveals that IO strengthens the positive effect of CAR on firm value, does not significantly moderate the relationship between Tax Avoidance and firm value, and negatively moderates the effect of CSRD on firm value. These findings highlight the importance of capital adequacy as a primary financial signal and suggest that institutional investors are selective in responding to CSR practices. The study provides practical implications for investors, banking management, and regulators in enhancing corporate governance and improving the interpretation of financial signals in the Indonesian banking sector
Co-Authors Ana Fitriana Anggraini Syahputri Anwar Azazi Haya Inayah Khaulah Muhammad Aimar Gimnastyar Uray Ndaru Mustika Wendy