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All Journal Jurnal Ekonomi : Journal of Economic Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Multidisciplinary Academic Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Global Masa Kini JURNAL LENTERA BISNIS Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Manajemen Jurnal Cafetaria ETNIK : Jurnal Ekonomi dan Teknik Journal of Economic, Business and Engineering (JEBE) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Manajemen dan Kewirausahaan Economic Reviews Journal Formosa Journal of Sustainable Research (FJSR) Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Research Horizon Records Management System Journal Social Science Academic Jurnal Penelitian Pendidikan Indonesia Sasambo: Jurnal Abdimas (Journal of Community Service) JCRIM (Journal of Current Research In Multidisciplinary)
Eka Bertuah
Universitas Esa Unggul, Jakarta, Indonesia
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

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The Effect of the Covid-19 Pandemic on Stock Returns with Moderating Variables of Cash Holding and Earnings Management Kurniawan, Surya Dwi; Bertuah, Eka
Jurnal Manajemen Industri dan Logistik Vol 7, No 1 (2023): page 01 - 204
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v7i1.1092

Abstract

This study aims to determine the impact of the COVID-19 pandemic in Indonesia on company cash holdings, earnings management practices, and stock returns. To overcome this, a parameter estimation method can be used by adding weight to each parameter, namely the Generalized Least Square (GLS) method. The results showed that the covid-19 pandemic had a significant negative impact on the company's cash holding as a consequence of the company's decreased ability to generate profits. The value of P>|z| shows the number 0.109 which means that the variable has no significant effect. The results of the hypothesis test show that cash holding significant effect on earnings management. At the same time, the company's long-term stock returns are not significantly affected by the COVID-19 pandemic. Earning management practices are also not proven to significantly affect stock returns.
The Influence of Brand Luxury, Customer Experience, and E-Wom on Purchasing Decisions Nurjihan, Syifa Rahmawati; Bertuah, Eka
Social Science Academic Vol 1 No 2 (2023)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.v1i2.3996

Abstract

The aims of the study is to examine and analyze the influence of luxury brands, customer experience, e-wom, partially or simultaneously on the purchase decision of Apple products, and to determine the most dominant variables in influencing purchasing decisions. The study used quantitative methods with sample respondents who were buyers of Apple products and used Apple products, operating inside or outside Jakarta, Bogor, Depok, Tangerang and Bekasi. The questionnaire collected 170 respondents, the data was then processed by multiple linear regression. Based on the results of the analysis, it is known that the variables of brand luxury, customer experience, and e-wom simultaneously have a positive and significant influence on purchasing decisions on Apple products. Partially, the variables of brand luxury, customer experience, and e-wom have proven to have a positive and significant influence on purchasing decisions on Apple products. Then in the results of the analysis, the e-wom variable is the most dominant variable
EVALUATION OF SUCCESSFUL MOBILE BANKING INFORMATION SYSTEM AT BANK SYARIAH INDONESIA Nurlinda, RA; Bertuah, Eka
Jurnal Ekonomi dan Manajemen Vol 16 No 2 (2022): Jurnal Ekonomi dan Manajemen (Special Edition MSEPS UMKT)
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30650/jem.v16i2.3607

Abstract

This study aims to determine what factors influence the success of the BSI Mobile banking application using the Delone and Mclean Information System Model. The variables used in this study are system quality, information quality, service quality, use, user satisfaction, and net benefit. This research was conducted on BSI customers who have done banking transactions using Mobile banking and have been BSI customers for the past year. The sample used is as many as 200 respondents with a sampling technique that is purposive sampling. This type of research is causal associative and the method used in this study is the Partial Least Square (PLS) method. Based on the results of research, information quality and service quality have a positive effect on user activity, system quality and information quality have a positive effect on user satisfaction, service quality does not affect user satisfaction, user activity has a positive effect on user satisfaction, user activity and user satisfaction have a positive effect on user benefits (net benefits). The results of this study are expected to help Bank Syariah Indonesia in improving the information system on Mobile banking so that it can provide satisfaction to BSI customers
Mengalihkan perhatian kepada pasar fisik aset kripto (crypto asset) - faktor predisposisi insvestor milenial kepada investasi beresiko Akshay, F. X. John; Bertuah, Eka
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2477

Abstract

The purpose of this research is to find out the factors that influence millennial investors in shifting their intentions to the physical market of crypto assets which is growing rapidly in recent times. The method used in this research is a deductive approach to test a hypothesis. Perceived Risk, Reward Sensitivity , Knowledge become independent variables which then affect the Switching Intention.variable Personal Innovativeness is also presented as a moderating variable. The results of this study indicate that the Perceived Risk and Reward Sensitivity have an effect on Switching Intention in the Physical Crypto Asset Market so that the higher the risk perception felt by millennial investors in the financial asset market other than the crypto asset market and the higher the Reward Sensitivity they know when they decide. to invest in the physical market of crypto assets will increasingly affect their intention to participate in investing in the physical market of crypto assets. In addition, the study found a new finding that the effect of Reward Sensitivity on Switching Intention can be weakened by the moderating variable, namely Personal Innovativeness. This research has contributed to providing new Knowledge about the factors that can influence individual investors in the millennial age in Indonesia on their intention to divert their attention to investing in the physical market of crypto assets.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS DENGAN TATA KELOLA PERUSAHAAN YANG BAIK SEBAGAI VARIABEL MODERAT PADA BANK PEMBANGUNAN DAERAH Anhar, Febri; Abdurrahman, Abdurrahman; Bertuah, Eka; Jumono, Sapto
JURNAL CAFETARIA Vol 5 No 2 (2024): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v5i2.1393

Abstract

This research aims to determine the role of credit risk, liquidity and capital adequacy ratio on profitability moderated by Good Corporate Governance at Regional Development Banks in Indonesia for 2017 - 2022. Data obtained from the annual financial reports of Regional Development Banks and using 23 Regional Development Banks with a total sample 184 banks. Data collection used the purposive sampling method, and the data analysis used was Moderated Regression Analysis (MRA). Data analysis management uses Eviews 13.0 software. This test uses hypothesis testing in the form of the F and t-tests. Apart from that, classical assumption tests are also used in the form of normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests. The results of this research indicate that credit risk has a negative effect on profitability, liquidity and capital adequacy do not affect profitability and good corporate governance can strengthen the relationship between the influence of credit risk, liquidity and capital adequacy on profitability.
The Effect of the Covid-19 Pandemic on Stock Returns with Moderating Variables of Cash Holding and Earnings Management Kurniawan, Surya Dwi; Bertuah, Eka
Jurnal Manajemen Industri dan Logistik Vol. 7 No. 1 (2023): May 2023
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v7i1.1092

Abstract

This study aims to determine the impact of the COVID-19 pandemic in Indonesia on company cash holdings, earnings management practices, and stock returns. To overcome this, a parameter estimation method can be used by adding weight to each parameter, namely the Generalized Least Square (GLS) method. The results showed that the covid-19 pandemic had a significant negative impact on the company's cash holding as a consequence of the company's decreased ability to generate profits. The value of P>|z| shows the number 0.109 which means that the variable has no significant effect. The results of the hypothesis test show that cash holding significant effect on earnings management. At the same time, the company's long-term stock returns are not significantly affected by the COVID-19 pandemic. Earning management practices are also not proven to significantly affect stock returns.
Improving The Performance of SMES Through the Integration of An E-Commerce Adoption Success Model Based on Technological Frames of References and Knowledge Management Nurlinda, R.A.; Bertuah, Eka; WPT, Ari Anggarani
Records Management System Journal Vol. 3 No. 1 (2024): Vol. 3 No. 1 Tahun 2024
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/rmsj.v3i1.185

Abstract

The existence of micro, small, and medium enterprises (MSMEs) in Indonesia is important because their existence makes a big contribution, especially to economic growth, job creation, and poverty alleviation. The increasingly rapid development of information technology has also had an influence on the development of MSMEs in Indonesia, especially in the application of e-commerce to market products and the increased competitiveness of MSMEs with other businesses. This research aims to identify the influence of e-commerce adoption on MSME performance based on technological frames of reference and knowledge management, which are used to evaluate the relationship between variables. The sample in this research is 200 MSMEs that already use e-commerce in the JABODETABEK area. This research uses Structural Equation Modeling Type Partial Least Squares (SEM-PLS). The research results show that Technological Frames of References have a positive effect on E-commerce Adoption, but Knowledge Management has no effect on e-commerce adoption. The results of further research show that Technological Frames of References, Knowledge Management and e-commerce adoption influence the performance of MSMEs. The results of this evaluation can be a guide for MSMEs to improve their performance through e-commerce adoption so that they can build strong relationships with existing customers and attract new customers.Keywords: Technological frames of references, Knowledge management, E-commerce adoption, MSME performance.
Meningkatkan nilai perusahaan: peran strategis kepemilikan institusional, leverage keuangan dan kebijakan dividen di perusahaan Indonesia Sunjaya, Robi; Bertuah, Eka
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244669

Abstract

This study evaluates the impact of institutional ownership and financial leverage on firm value, with dividend policy serving as a mediating variable. The primary focus is to examine how dividend policy mediates the relationship between institutional ownership and firm value, as well as the effect of financial leverage on firm value. By using panel data regression models, the research incorporates purposive sampling, selecting 125 companies from a population of 902 firms listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023, resulting in a total of 500 observations. The findings reveal that institutional ownership has a significant and positive impact on firm value, while financial leverage does not have a notable effect. Additionally, while dividend policy positively influences firm value, it does not mediate the relationship between institutional ownership and firm value. However, dividend policy successfully mediates the effect of financial leverage on firm value. These results highlight the critical role of institutional ownership and effective dividend policies in enhancing firm value. Practically, the study underscores the importance of institutional investors' oversight and the need for transparent dividend policies. For managers, ensuring effective dividend distribution can serve as a signal to the market, while policymakers should consider strengthening regulatory frameworks to support transparency. The study contributes to the academic literature by providing insights into the dynamics of the Indonesian market.
IPTEK Potensi Kewirausahaan Berbasis Inovasi pada Kelompok Ibu-ibu PKK Sebagai Upaya Peningkatan Perekonomian Masyarakat Desa Merak Balaraja Tangerang Ari Anggarani Winadi Prasetyoning Tyas; Eka Bertuah; Raden Ayu Nurlinda; Ummanah Ummanah
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i2.1856

Abstract

Program pengabdian masyarakat ini diinisiasi untuk meningkatkan perekonomian masyarakat Desa Merak, Balaraja, Tangerang melalui pengembangan kewirausahaan berbasis inovasi di kalangan Ibu-ibu PKK. Tujuan utama program ini adalah melatih mereka dalam pengelolaan keuangan sederhana, pemasaran digital, dan inovasi produk. Dengan menggunakan metode observasi partisipatif, para pengamat terlibat langsung dalam aktivitas kelompok PKK, memungkinkan penelitian yang lebih mendalam melalui interaksi dan wawancara langsung. Selain itu, analisis dokumentasi dilakukan untuk memperdalam pemahaman tentang potensi dan kondisi ekonomi kelompok.Program berlangsung dari Juli hingga Desember 2023, dengan harapan memberikan pemahaman yang lebih baik tentang manajemen keuangan, strategi pemasaran digital untuk memperluas jangkauan pasar, serta pengembangan produk yang inovatif. Melalui diskusi dan pemaparan, partisipan diajarkan untuk mengimplementasikan pengetahuan ini dalam produk mereka, meningkatkan daya saing dan nilai tambah. Keikutsertaan dan penerapan ilmu yang diperoleh menunjukkan partisipasi aktif dan kemampuan adaptasi peserta. Diharapkan, kegiatan ini tidak hanya meningkatkan keterampilan individu tetapi juga memberikan dampak signifikan pada kesejahteraan ekonomi dan kemandirian masyarakat desa Merak, Balaraja. Ini menandai langkah penting dalam upaya menguatkan kemandirian dan kapasitas ekonomi lokal melalui pendekatan inovatif dan praktis. Science and Technology for Innovation-Based Entrepreneurship Potential in the PKK Women's Group as an Effort to Enhance the Economic Welfare of Merak Village, Balaraja, Tangerang This community service program was initiated to enhance the economy of Merak Village, Balaraja, Tangerang by developing innovation-based entrepreneurship among the women of the PKK group. The main objective of this program is to train them in simple financial management, digital marketing, and product innovation. Using participatory observation methods, observers are directly involved in the PKK group's activities, allowing for in-depth research through direct interactions and interviews. Additionally, documentary analysis is conducted to deepen understanding of the group's economic potential and conditions.The program runs from July to December 2023, with the hope of providing a better understanding of financial management, digital marketing strategies to expand market reach, and the development of innovative products. Through discussions and presentations, participants are taught to implement this knowledge in their products, enhancing competitiveness and added value. Participation and the application of acquired knowledge demonstrate active involvement and adaptability of the participants. It is hoped that this activity not only improves individual skills but also has a significant impact on the economic welfare and independence of the village community of Merak, Balaraja. This marks an important step in efforts to strengthen local economic independence and capacity through innovative and practical approaches.
Peran Pencatatan Laporan Keuangan Dalam Pengelolaan Keuangan dan Modal Kerja Koperasi Eka Bertuah; Raden Ajeng Nurlinda; Ari Anggarani Winadi Prasetyoning Tyas
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 7 No. 1 (2025): February
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v7i1.2619

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan kapasitas pengurus koperasi dalam pengelolaan keuangan dan modal kerja melalui pendampingan penyusunan laporan keuangan sesuai Pedoman Standar Akuntansi Keuangan (PSAK). Kegiatan ini melibatkan Fakultas Ekonomi dan Bisnis Universitas Esa Unggul bekerja sama dengan Pengurus Koperasi Jawa Barat, dengan jumlah mitra sebanyak 30 pengurus koperasi. Metode pelaksanaan terdiri dari koordinasi awal dengan mitra, survei lokasi, penyampaian materi melalui ceramah dan diskusi, serta evaluasi hasil pendampingan. Kegiatan dilaksanakan dalam tiga sesi yang mencakup konsep dasar pengelolaan keuangan, manajemen modal kerja, dan penyusunan laporan keuangan berbasis PSAK. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta dalam pencatatan keuangan, meskipun masih ditemukan kendala seperti perbedaan latar belakang pendidikan dan kesulitan memahami istilah akuntansi. Kesimpulannya, koperasi masih memerlukan pendampingan berkelanjutan untuk meningkatkan transparansi dan akuntabilitas keuangan. Sebagai rekomendasi, program serupa perlu diperluas, dengan materi yang lebih sederhana agar mudah dipahami oleh pengurus koperasi. The Role of Financial Reporting in Financial Management and Cooperative Working Capital This Community Service Program (PKM) aims to enhance the financial management and working capital capacity of cooperative administrators through mentoring in financial report preparation based on the Financial Accounting Standards Guidelines (PSAK). The program involves the Faculty of Economics and Business at Esa Unggul University in collaboration with the West Java Cooperative Administrators, with a total of 30 cooperative administrators participating. The implementation method includes initial coordination with partners, location surveys, material delivery through lectures and discussions, and evaluation of mentoring outcomes. The program was conducted in three sessions covering the basics of financial management, effective working capital management, and financial reporting based on PSAK. The results indicate an improvement in participants' understanding of financial recording, although challenges such as differences in educational backgrounds and difficulties in comprehending accounting terms remain. In conclusion, cooperatives still require continuous mentoring to improve financial transparency and accountability. As a recommendation, similar programs should be expanded, with simplified materials to ensure better comprehension by cooperative administrators
Co-Authors Abdurahman Abdurrahman Agus Munandar, Agus Akshay, F. X. John Amelia Ibnu Wasiat, Friana Anhar, Febri Ari Anggarani Winadi Prasetyoning Tyas Awliya, Aldy Denissa Natalia Derudebu Talunohi Desy Prastyani Dhimas Angga Negoro Dwi Yudiono Efriska Simangunsang Elizabeth Hutami Widowati Erni Komalasari Gigieh Giri Putra Prianika Hilda Amalia Indra Sakti Jonathan, Ignatius Kamila, Nurul Kartika Dewi Djunaedi, Mira Kevin Suparta Kristina Novianti Kurniawan, Surya Dwi Lestari, Putri Indah Dwi Munandar, Agus Noel Singgih Haryo Pradono Novera Kristiani Nurjihan, Syifa Rahmawati Nurlinda, R.A. Nurlinda, RA R. A. Nurlinda Raden Ajeng Nurlinda Raden Ayu Nurlinda Rahmatiyani Rahmatiyani RILLA GANTINO Robin Robin, Robin Sapto Jumono Sapto Jumono Senima, Teklaudi Kurniati Setiyati, Ritta Suharna, Jaka Sunjaya, Robi Surya Dwi Kurniawan Ummanah Ummanah WPT, Ari Anggarani Yandi Ikadarma