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All Journal JURNAL BISNIS STRATEGI Jurnal Kajian Manajemen Bisnis IQTISHADIA Journal of Indonesian Economy and Business JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Informatika Ekonomi Bisnis Ilomata International Journal of Management Jurnal Riset Entrepreneurship Enrichment : Journal of Management Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Ilomata International Journal of Management Jurnal Disrupsi Bisnis Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Journal of Social Research Journal Of World Science Indonesian Journal of Economics and Management Jurnal Manajemen Stratejik dan Simulasi Bisnis Journal of Accounting and Finance Management (JAFM) Journal of Applied Business and Technology Journal Publicuho Ranah Research : Journal of Multidisciplinary Research and Development e-Jurnal Apresiasi Ekonomi Business and Investment Review Jurnal Informatika Ekonomi Bisnis Economica: Journal of Economic and Economic Education Journal of Economics and Management Scienties
Masyhuri Hamidi, Masyhuri
Fakultas Ekonomi Dan Bisnis Universitas Andalas
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Pengaruh Kinerja Enviromental, Social, and Governance (ESG) dan Volatilitas Laba terhadap Volatilitas Harga Saham Syariah dengan Effective Tax Rate sebagai Variabel Moderasi (Studi Empiris pada Perusahaan yang terdaftar di Jakarta Islamic Index 70 periode Tahun 2018-2023) Hasanah, Nur; Adrianto, Fajri; Hamidi, Masyhuri
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 6 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Septemb
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i6.1191

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh kinerja ESG (Environmental, Social, and Governance) baik secara agregat maupun secara parsial serta volatilitas laba terhadap volatilitas harga saham. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dari website (www.idx.co.id) dan Refinitiv Eikon Database. Populasi pada penelitian ini adalah semua perusahaan yang terdaftar di Jakarta Islamic Index 70 (JII70) pada tahun 2018-2023. Sampel dipilih dari metode purposive sampling dan mendapatkan sampel 37 perusahaan dari beberapa kriteria yang telah ditetapkan. Jenis data penelitian ialah data Unbalanced Panel.Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi panel dengan bantuan EVIEWS versi 10. Hasil penelitian Variabel ESG Score (X1) berpengaruh negatif signifikan terhadap volatilitas harga saham. Variabel kinerja lingkungan (X1a) berpengaruh negatif signifikan terhadap volatilitas harga saham. Variabel kinerja sosial (X1b) berpengaruh positif signifikan. Variabel kinerja tata kelola (X1c) tidak berpengaruh terhadap volatilitas harga saham. Variabel volatilitas laba (X2) tidak berpengaruh terhadap volatilitas harga saham. Serta Variabel Effective tax rate dapat memperlemah pengaruh negatif pengungkapan ESG terhadap volatilitas harga saham.
Analyzing the Determinants of BNPL Users Among Young People in West Sumatera: A Logistic Regression Approach Nisa, Fachrum; Fany Alfarisi, Mohamad; Hamidi, Masyhuri
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1413

Abstract

This study aims to analyze the factors influencing the use of Buy Now, Pay Later (BNPL) services among the youth in West Sumatra using a logistic regression approach. The factors tested include socio-economic characteristics (gender, education level, and income), BNPL promotions, social influence, and financial self-control. Data were collected through a survey with a sample of 200 respondents consisting of millennials and Generation Z in the area. The findings demonstrate that BNPL promotion and social influence significantly and positively affect BNPL adoption, while gender, education, income, and financial self-control show no significant impact. These findings provide the importance of effective and responsible marketing strategies and social validation in driving BNPL usage. This study also recommends strengthening regulations to enhance consumer protection in the technology-based financial services ecosystem.
Digitalization of Micro, Small and Medium Enterprises in Nagari Muaro Pingai, Junjung Sirih District, Solok Regency, West Sumatra Elsa Eka Putri; Masyhuri Hamidi
Warta Pengabdian Andalas Vol 31 No 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.1.99-107.2024

Abstract

This program aims to introduce the benefits of science and technology to Micro, Small, and Medium Enterprises (MSMEs) in Nagari Muaro Pingai due to the limited market share and need for more awareness of products produced by these MSMEs. Through this digitalization work program, the community service team from Universitas Andalas assisted five MSME entrepreneurs by strengthening their business branding, providing financial assistance, and digital promotion. The methods employed include direct data collection, interview surveys, and providing training directly to the community. The financial assistance included mobile phones to help them digitize their businesses. The outcomes of those MSME's digitalization work programs included business logos, promotional brochures, and business location registration on the Google Maps platform. The community engagement activities further expanded market reach, increased income, and simplified transaction processes for MSME entrepreneurs in Nagari Muaro Pingai.
Analisis Pengaruh Kinerja Keuangan terhadap Profitabilitas BRI Regional Office Padang dengan Ukuran Perusahaan sebagai Variabel Moderasi Tahun 2019-2023 Triana, Fella; Hamidi, Masyhuri; Adrianto, Fajri
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2023

Abstract

Penelitian ini bertujuan untuk menguji pengaruh BOPO, CASA, LDR, dan NPL dengan ukuran perusahaan sebagai variabel moderasi terhadap profitabilitas 179 (seratus tujuh puluh sembilan) unit kerja BRI Regional Office Padang di Provinsi Sumatera Barat yang disajikan dalam bentuk rasio ROA tahun 2019 sampai dengan tahun 2023. Metode penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kuantitatif, memanfaatkan analisis regresi data panel dengan bantuan Eviews versi 12. Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan BRI Regional Office Padang. Hasil analisis menunjukkan BOPO berpengaruh signifikan terhadap ROA secara negatif, hasil yang sama dengan ukuran perusahaan sebagai variabel moderasi; CASA berpengaruh signifikan terhadap ROA secara positif, hasil yang sama dengan ukuran perusahaan sebagai variabel moderasi; NPL tidak berpengaruh signifikan terhadap ROA, hasil yang sama dengan ukuran perusahaan sebagai variabel moderasi; LDR berpengaruh signifikan terhadap ROA secara positif tetapi tidak signifikan terhadap ROA dengan ukuran perusahaan sebagai variabel moderasi. Secara simultan BOPO, CASA, NPL, dan LDR secara bersama-sama berpengaruh signifikan terhadap ROA BRI Regional Office Padang beserta ukuran perusahaan sebagai variabel moderasi. Penelitian ini dapat memberikan kontribusi untuk menambah literatur terkait pertimbangan tambahan seperti rasio efisiensi, rasio kualitas pinjaman, dan rasio likuiditas terkait profitabilitas bagi investor dalam menilai potensi perusahaan.
Analysis of ESG Disclosure in ASEAN Countries: The Influence of Board CSR Orientation, Board CSR Strategy,GRI and National Cultural Demensions Juanza Putri, Ledhisya; Fajri Andrianto; Masyhuri Hamidi
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 3 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i3.3942

Abstract

This study aims to examine the influence of board CSR orientation, board CSR strategy, the adoption of the Global Reporting Initiative (GRI), and national cultural dimensions on Environmental, Social, and Governance (ESG) disclosure in ASEAN countries. The data used in this research is derived from 147 companies over the 2014–2023 period, with a total of 1,470 observations. The data analysis technique applied in this study is Panel Data Regression using STATA 17. Board CSR orientation was found to have a significant positive influence on ESG disclosure, as boards committed to CSR are able to enhance transparency and the quality of ESG reporting, as well as build stakeholder trust. Board CSR strategy also significantly encourages the integration of CSR into corporate strategies, which improves transparency and supports long-term sustainability goals. Furthermore, the adoption of GRI guidelines shows a significant positive impact, helping companies produce structured and comparable reports, thus enhancing competitiveness and investor confidence. In the aspect of national culture, individualism has a significant positive influence on ESG disclosure, as such cultures tend to emphasize transparency and reputation. On the other hand, uncertainty avoidance has a significant negative effect, indicating that cultures with low levels of uncertainty avoidance prioritize flexibility over structured ESG reporting. Meanwhile, the femininity dimension shows a positive but not significant impact on ESG disclosure, which may be attributed to weak regulatory frameworks in ASEAN. Control variables such as firm age, board size, and board meeting frequency also influence ESG disclosure.
Bibliometric Analysis of Contemporary Trends in Earnings Management Novita, Wellia; Hamidi, Masyhuri; Alfarisy, Moh Fany; Suhanda, Suhanda
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.220

Abstract

This study conducts a bibliometric analysis to investigate contemporary trends in earnings management research from 2019 to 2024. It aims to identify the dominant themes, authorship patterns, and thematic developments within the field. Using 139 Scopus indexed articles, the study applies VOSviewer to visualize keyword co-occurrence, author collaboration, and citation networks. The primary focus is on the intersection of earnings management with corporate governance, financial distress, and emerging markets. Results show that “earnings management” is the most frequently occurring keyword, followed by “real earnings management,” “corporate governance,” and “financial distress.” Thematic clusters indicate a persistent concern with how governance mechanisms and financial pressures influence earnings manipulation. The analysis also finds that scholarly collaboration is fragmented, with limited cross institutional or international co-authorship. While some authors, such as Duong Thi Chi and Elena Fernandez Rodriguez, play central roles within their clusters, overall integration across networks remains low. Emerging themes such as “board gender diversity,” “tax avoidance,” and “COVID-19 pandemic” point to evolving research priorities. This study contributes to the literature by synthesizing research trends, identifying knowledge gaps, and suggesting areas for future inquiry, particularly in the context of underexplored regions and institutional settings. The findings provide a comprehensive overview of the research landscape and offer valuable implications for academics, regulators, and practitioners.
Analysis of Stock Price Behavior on Ex-Dividend Date in the Indonesian Stock Market: Case Study of Kompas100 Index Shares (Year 2018-2023) Saputra, Early; Hamidi, Masyhuri; Adrianto, Fajri
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol. 5 No. 1 (2024): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.5.1.33-49.2024

Abstract

This study aims to determine how the influence of Dividend Yield, Free float Percentage, Market Capitalization, and Volume affects Stock Price Changes on ex-dividend date. This research is quantitative descriptive research, the data analysis method used in this test is panel data regression analysis. The results of the research that have been carried out show that the Dividend Yield variable (X1) has a significant negative effect on Stock Price Changes (Y). Free float Percentage (X2) has no effect on Stock Price Changes (Y). Market Capitalization (X3) has no effect on Stock Price Changes (Y) Volume (X4) has a negative and significant effect on Stock Price Changes (Y). There is a significant joint (simultaneous) influence between Dividend Yield, Free float Percentage, Market Capitalization, and Volume on Stock Price Changes. Abstrak Penelitian ini bertujuan untuk mengatahui bagaimana pengaruh Dividend Yield, Free float Percentage, Market Capitalization, dan Volume berpengaruh terhadap Perubahan Harga Saham pada ex-dividend date. Penelitian ini merupakan penelitian deskriptif kuantitatif, metode analisa data yang dipakai pada pengujian ini adalah analisis regresi data panel.hasil penelitian yang telah dilakukan diperoleh hasil bahwa variabel Dividend Yield (X1) berpengaruh negatif signifikan terhadap Perubahan Harga Saham (Y). Free float Percentage (X2) tidak berpengaruh terhadap Perubahan Harga Saham (Y). Market Capitalization (X3) tidak berpengaruh terhadap Perubahan Harga Saham (Y) Volume (X4) berpengaruh negative dan signifikan terhadap Perubahan Harga Saham (Y). Terdapat pengaruh secara bersama-sama (simultan) yang signifikan antara Dividend Yield, Free float Percentage, Market Capitalization, dan Volume berpengaruh terhadap Perubahan Harga Saham.
Investor Behavior in Cryptocurrency Market in Indonesia: The Role of Trust, Regulation, Digital Access and Risk Perception Through Psycological Empowerment Putra Jayani, Angga; Adrianto, Fajri; Hamidi, Masyhuri
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2379

Abstract

This study examines the determinants of investor behavior in Indonesia’s cryptocurrency market, focusing on trust, regulation, digital access, and risk perception, with psychological empowerment as a mediating variable. Motivated by the rapid growth of crypto adoption in Indonesia alongside issues of volatility, regulatory uncertainty, and varying levels of digital literacy, the research aims to identify how these factors influence investment decisions. A quantitative explanatory design was applied, using a structured online questionnaire distributed to 150 active Indonesian cryptocurrency investors selected through stratified random and snowball sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess measurement validity, structural relationships, and mediation effects. The results show that trust, regulation, and digital access positively and significantly influence investor behavior, while risk perception has a positive but significant impact. Psychological empowerment was found to partially mediate the relationship between all independent variables and investor behavior, indicating that confidence, autonomy, and self-efficacy enhance the translation of external conditions into active investment. These findings highlight the importance of strengthening regulatory clarity, enhancing platform security, expanding digital access, and fostering investor empowerment to promote responsible and sustainable cryptocurrency participation in Indonesia.
Pengaruh Literasi Keuangan, Financial Technology dan Inklusi Keuangan terhadap Kinerja UMKM di Kabupaten Padang Pariaman Lusiana, Riri; Hamidi, Masyhuri; Rahim, Rida
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2418

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Literasi Keuangan, Financial Technology, dan Inklusi Keuangan terhadap Kinerja UMKM di Kabupaten Padang Pariaman dengan mempertimbangkan variabel kontrol gender dan total aset. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif asosiatif. Responden penelitian berjumlah 145 pelaku UMKM yang dipilih menggunakan Non probability sampling adalah bagian dalam teknik pengambilan sampel dengan menggunakan metode purposive sampling dengan kriteria usaha mikro, kecil, menengah berdomisili di Kabupaten Padang Pariaman yang dimiliki dan dikelola masyarakat, masih berjalan sampai sekarang, dan pernah atau sedang menggunakan fasilitas pembayaran berbasis teknologi. Data primer diperoleh dari penyebaran kuesioner menggunakan Google Form ke 145 UMKM di Kabupaten Padang Pariaman. Kemudian dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan literasi keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM di Kabupaten Padang Pariaman, financial technology berpengaruh positif dan signifikan terhadap kinerja UMKM di Kabupaten Padang Pariaman, dan inklusi keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM di Kabupaten Padang Pariaman. Variabel kontrol menunjukkan bahwa gender dan total aset tidak berpengaruh signifikan terhadap kinerja UMKM, hasil penelitian ini menunjukkan bahwa peningkatan kinerja UMKM di Kabupaten Padang Pariaman lebih ditentukan oleh faktor literasi keuangan, pemanfaatan financial technology, serta inklusi keuangan, sedangkan perbedaan gender maupun besarnya aset usaha tidak menjadi faktor pembeda dalam pencapaian kinerja UMKM.
Analisis Pengaruh Indikator Keuangan dan Perkembangan Dana Murah terhadap Profitabilitas Bank Perekonomian Rakyat Sebelum dan Setelah Merger Andhika Zulen, Ivan; Hamidi, Masyhuri; Adrianto, Fajri
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2421

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan pengaruh indikator keuangan utama yaitu Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), dan perkembangan dana murah terhadap profitabilitas yang diproksikan dengan Return on Asset (ROA) Bank Perekonomian Rakyat (BPR) di Provinsi Sumatera Barat sebelum dan sesudah merger. Di tengah tantangan disrupsi teknologi, perubahan regulasi, dan dinamika pasca-pandemi, merger menjadi strategi konsolidasi utama. Namun, data awal menunjukkan fakta yang menarik dimana peningkatan intermediasi BPR justru diiringi penurunan profitabilitas dan lonjakan risiko kredit. Menggunakan pendekatan kuantitatif dengan desain studi peristiwa pada 8 BPR, penelitian ini menerapkan Uji Beda Wilcoxon dan regresi data panel dengan Fixed Effect Model. Hasil penelitian menunjukkan bahwa merger secara fundamental mengubah model bisnis BPR dari berorientasi kelangsungan hidup menjadi berorientasi pertumbuhan. Pasca-merger, CAR, LDR, dan dana murah menjadi pendorong profitabilitas yang signifikan, sementara dampak negatif dari NPL menjadi lebih besar dan lebih terasa setelah proses merger BPR. Kesimpulannya, merger berhasil membuka potensi pertumbuhan melalui realisasi sinergi keuangan dan pendanaan, namun datang dengan konsekuensi peningkatan risiko kredit yang signifikan, yang menuntut kerangka kerja manajemen risiko dan penerapan tata kelola yang lebih kuat.
Co-Authors Abel Tasman Adiya, M. Hasmil Adrianto, Fajri Alfarisy, Moh Fany Amelia Rahmadhani Putri Amrigan Ammanda, Afifah Amran, Kevinia Mayumi Andhika Zulen, Ivan Anggi Puspita Mayasari Ayub, Mat Salleh Bryan Trianda Ginting Dahlan, Yunita Eka Rosalina Eka Satria Praja Eka Yuyan, Febby Elita Permanawati Elsa Eka Putri Fajri Adrianto Fajri Andrianto Fany Alfarisi, Mohamad Frima, Rini Habib, Ilham Igau, Oswald Aisat Juanza Putri, Ledhisya Khairul Rahman Lorenza Julia Ningri Lusiana, Riri Mayasari, Anggi Puspita Mohamad Fany Alfarisi Mohd Kassim, Abdul Wahid MUHARJA, FAJRI Niki Lukviarman, Niki Nisa, Fachrum Novita, Wellia Nur Hasanah Putra Jayani, Angga Putra, Friska Agril Perdana Refalina, Aulia Rida Rahim Rifqoh Nailufar, Fairuz Saputra, Early Saputra, Syailendra Eka Septa Skundarian Shelby Edinov Sidin, Julian Paul Subrini Suhanda Suhanda Syukri Lukman Tafdil Husni Tahajuddin, Sulaiman Triana, Fella Vera Pujani Wardah Awwalin Ikhsaniah Saldi Yoppi Lisyadi Oktavianus