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All Journal Binus Business Review Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Accounting Profession Journal (APAJI) Enrichment : Journal of Management Quantitative Economics and Management Studies GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Formosa Journal of Sustainable Research (FJSR) Innovative: Journal Of Social Science Research Social Science Academic Journal of Innovative and Creativity Asian Journal of Management, Entrepreneurship and Social Science JPS (Jurnal Perbankan Syariah) Tamilis Synex: Multidimensional Collaboration As-Syirkah: Islamic Economic & Financial Journal
Abdurrahman Abdurrahman
Economic And Business Faculty, Esa Unggul University
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Corporate Governance Mechanisms, Gender Diversity, and Firm Value: Environmental Social Governance as Moderating Variable Fransisca Meliana; Abdurrahman Abdurrahman
Binus Business Review Vol. 16 No. 3 (2025): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v16i3.13573

Abstract

The research aimed to analyze the influence of corporate governance mechanisms and gender diversity on firm value, as well as the moderating role of Environmental, Social, and Governance (ESG) in this relationship. Corporate governance mechanisms were proxied by managerial ownership, institutional ownership, the audit committee, and the independent commissioner. The sample was selected using a purposive sampling method, covering 27 companies included in the ESG Leader index on the Indonesia Stock Exchange, with complete Bloomberg ESG data in 2020–2023. The research obtained a total of 108 panel data observations. The research employed moderated regression analysis with panel data using the Fixed Effect Model (FEM), while generalized least squares corrected heteroskedasticity and autocorrelation to ensure robust and efficient estimations. The research results show that simultaneously, corporate governance mechanisms and gender diversity have a significant effect on firm value. However, partially, only managerial ownership, independent commissioner, and ESG score have a significant positive effect. ESG fails to strengthen the relationships between managerial ownership, institutional ownership, and gender diversity and firm value. Instead, it weakens the effects of the audit committee and the independent commissioner. The research employs Bloomberg ESG scores, offering standardized measurement beyond prior self-reported Corporate Social Responsibility (CSR) or sector-specific samples. The implications of the research emphasize the importance of ESG integration in strategic governance and the need to improve the quality of supervision and more substantive gender empowerment in the company’s organizational structure.
Pengaruh Social Media Marketing, Parasocial Interaction Terhadap Purchase Intention Melalui Brand Image Pada Produk Kosmetik Lokal Makeover Saskia Adinda Aini; Abdurrahman Abdurrahman
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3344

Abstract

Industri kecantikan mengalami lonjakan tren "fast beauty" dalam beberapa tahun terakhir. Tren ini mencakup pembuatan dan penjualan produk kecantikan, mulai dari skincare hingga makeup, dalam tempo yang sangat cepat. Tren fast beauty, didukung oleh pengaruh media sosial dan para influencer, menuntut inovasi cepat, harga terjangkau, dan kemudahan akses. Penelitian ini menggunakan metode purposive sampling yang didistribusikan kepada 130 responden yang berdomisili di Tangerang yang merupakan konsumen kosmetik Makeover. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan PLS-SEM dengan bantuan perangkat lunak SmartPLS4. Hasil penelitian menunjukkan bahwa hubungan social media marketing berpengaruh positif terhadap brand image. Hubungan social media marketing tidak berpengaruh secara langsung terhadap purchase intention. Hubungan brand image berpengaruh positif terhadap purchase intention. Sedangkan, terdapat hubungan social media marketing berpengaruh positif terhadap purchase intention melalui brand image sebagai mediator. Selanjutnya, terdapat hubungan parasocial interaction berpengaruh positif terhadap purchase intention.
Pengaruh Lingkungan Kerja Dan Budaya Organisasi Terhadap Loyalitas Karyawan Melalui Kepuasan Kerja Pada Perusahaan Logistik Jakarta Gigih Cahya Pratama; Abdurrahman
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3488

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja dan budaya organisasi terhadap loyalitas karyawan melalui kepuasan kerja sebagai variabel mediasi pada perusahaan logistik di Jakarta. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif asosiatif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada 140 responden yang merupakan karyawan aktif di perusahan logistik. Pengolahan data dilakukan dengan metode Structural Equation Modeling (SEM) menggunakan pendekatan Partial Least Squares (PLS) melalui software SmartPLS 4.0. Hasil Penelitian menunjukkan bahwa lingkungan kerja berpengaruh positif terhadap budaya organisasi. Budaya organisasi juga berpengaruh positif terhadap kepuasan kerja. Selanjutnya, kepuasan kerja berpengaruh positif terhadap loyalitas karyawan. Selain itu, kepuasan kerja terbukti berperan sebagai variabel mediasi yang memperkuat pengaruh budaya organisasi terhadap loyalitas karyawan. Temuan ini menunjukkan bahwa untuk meningkatkan loyalitas karyawan secara efektif, perusahaan perlu memperhatikan aspek lingkungan kerja, membangun budaya organisasi yang kuat, serta memastikan tingkat kepuasan kerja karyawan tetap tinggi.
Pengaruh Sales Promotion, Shopping Lifestyle, Hedonic Shopping Value, Brand Image Terhadap Impluse Buying Pada Produk Skincare Skintific di Media Sosial Tiktok Tri Fanny Sanjaya; Abdurrahman
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3751

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sales Promotion, Shopping Lifestyle, Hedonic Shopping Value, dan Brand Image terhadap Impulse Buying pada konsumen produk skincare Skintific di media sosial TikTok. Latar belakang penelitian ini didasarkan pada meningkatnya fenomena Impulse Buying di kalangan konsumen muda akibat maraknya promosi dan konten visual yang menarik di platform digital, khususnya TikTok. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 150 responden wanita berusia 17–25 tahun yang pernah membeli produk Skintific melalui TikTok. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan, Sales Promotion, Shopping Lifestyle, Hedonic Shopping Value, dan Brand Image berpengaruh signifikan terhadap Impulse Buying. Namun secara parsial, hanya Sales Promotion dan Hedonic Shopping Value yang berpengaruh positif dan signifikan. Sementara itu, Shopping Lifestyle dan Brand Image tidak menunjukkan pengaruh yang signifikan terhadap Impulse Buying. Temuan ini menunjukkan bahwa dorongan emosional selama proses belanja dan promosi yang menarik merupakan pemicu utama dalam perilaku Impulse Buying, sedangkan Shopping Lifestyle dan persepsi terhadap brand image cenderung memerlukan pertimbangan rasional, khususnya dalam konteks produk skincare.
PENGARUH FINANCIAL LITERACY, FINANCIAL WELL-BEING, FINANCIAL ATTITUDE, TERHADAP RETIREMENT PLANNING DIMODERASI OLEH HERDING BEHAVIOUR PADA PEKERJA KONSTRUKSI Erni Erni; Abdurrahman Abdurrahman
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 13 No. 4 (2026): 2026 April
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v13i4.833

Abstract

This study examines the influence of Financial Literacy, Financial Well-Being, and Financial Attitude on Retirement Planning, with Herding Behavior as a moderating variable. This study aims to explore how personal financial factors influence the readiness of construction workers in planning for retirement in Pekanbaru City, Indonesia. Using a quantitative approach, data was collected through an online survey from 200 respondents who were employees of four construction service companies, namely PT Buana Global Mandiri, PT Hutama Karya Infrastruktur, PT Wira Agung, and PT Andalan Tunas Mandiri. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Financial Literacy, Financial Well-Being, and Financial Attitude have a positive and significant influence on Retirement Planning. In addition, Herding Behavior is proven to moderate the relationship between Financial Literacy and Retirement Planning. This study highlights the importance of improving financial knowledge and managing financial attitudes for construction workers to be better prepared for retirement. These results also provide insights for construction companies, financial planners, and policymakers to design strategies that encourage better retirement planning in the construction sector.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP DIVIDEND POLICY DENGAN FREE CASH FLOW DAN INVESTMENT EFFICIENCY SEBAGAI VARIABEL MODERASI Nindya Pangestika Pratiwi; Abdurrahman Abdurrahman
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 13 No. 4 (2026): 2026 April
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v13i4.834

Abstract

This study aims to analyze the influence of ownership structure and board characteristics on dividend policy in companies listed in the Kompas 100 index during the 2018–2024 period with free cash flow and investment efficiency as moderation variable. The findings reveal that family ownership, institutional domestic ownership, ownership concentration, foreign ownership, managerial ownership, and the presence of independent commissioners have no significant impact on dividend policy. Conversely, board size and CEO duality show a positive and significant influence, while the presence of female directors has a negative and significant impact on dividend policy. Furthermore, the three tested moderating variables free cash flow and investment efficiency did not show significant effects in moderating the relationships between ownership structure or board characteristics and dividend policy.This study is limited by its long observation period, which spans pre-COVID, during the pandemic, and post-COVID recovery phases, leading to diverse dividend distribution patterns. Additionally, the use of moderating variables is still limited. Future researchers are encouraged to examine a more diverse set of companies and explore additional moderating variables to provide deeper insights. The managerial implications highlight the importance of board characteristics in maintaining long-term strategic stability while emphasizing the need for transparent and accountable reporting. For investors, the result can be used as a consideration in evaluating the company’s performance by paying attention to its development so that it grows into an increasingly larger company
Pengaruh Pengungkapan Islamic Social Reporting dan Zakat terhadap Kinerja Keuangan serta Implikasinya pada Reputasi Perusahaan Elviana Nurul Fathya R; Abdurrahman Abdurrahman
Social Science Academic Vol. 4 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10026

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Islamic Social Reporting (ISR) dan Zakat terhadap Kinerja Keuangan yang berdampak pada Reputasi Perusahaan. Islamic Social Reporting merupakan bentuk pertanggungjawaban sosial perusahaan yang mencerminkan nilai-nilai Islam dalam berbisnis, yang dapat meningkatkan citra dan reputasi perusahaan di mata publik. Sementara itu, zakat sebagai kewajiban sosial dalam Islam diyakini dapat memperkuat citra perusahaan yang bertanggung jawab secara sosial. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi untuk menguji hubungan antara ISR, Zakat, dan Kinerja Keuangan terhadap Reputasi Perusahaan. Data yang digunakan dalam penelitian ini diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2023. Hasil penelitian menunjukkan bahwa pengungkapan ISR tidak berpengruh terhadap kinerja keuangan dan zakat berpengaruh positif terhadap kinerja keuangan, namun ISR, zakat, dan kinerja keuangan tidak memberikan pengaruh terhadap reputasi perusahaan. Temuan ini memberikan kontribusi terhadap pemahaman tentang pentingnya penerapan prinsip-prinsip sosial dalam bisnis Islam untuk meningkatkan reputasi perusahaan, serta memberikan wawasan kepada manajemen perusahaan mengenai strategi pengungkapan yang dapat mempengaruhi citra dan kinerja keuangan secara bersamaan.
PENGARUH MIKROEKONOMI DAN MAKROEKONOMI TERHADAP FIRM VALUE Awin Satrio Wibowo; Sapto Jumono; Abdurrahman; Eka Bertuah
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Firm Value digunakan oleh para calon investor sebagai indikator untuk menilai tingkat keberhasilan kinerja perusahaan saat ini dan proyeksi peluang di masa yang akan datang. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh variabel mikroekonomi dan makroekonomi terhadap Firm Value. Populasi dalam penelitian ini adalah perusahaan sektor processed foods yang terdaftar pada Bursa Efek Indonesia tahun 2014 sampai dengan 2022 dengan total jumlah observasi sebanyak 108 data dari 12 perusahaan yang dipilih berdasarkan metode purposive sampling. Data yang diolah melalui aplikasi STATA 17 dengan menggunakan metode penelitian regresi data panel pada pengujian variabel independen secara parsial dan moderated regression analysis (MRA) pada pengujian peran variabel moderasi menunjukkan bahwa Profitability berpengaruh positif dan signifikan terhadap Firm Value, Intellectual Capital berpengaruh negatif dan signifikan terhadap Firm Value, Business Risk dan Firm Size tidak memiliki pengaruh yang signifikan terhadap Firm Value. Sedangkan variabel makroekonomi yang terdiri dari Gold Price, Exchange Rate dan Petroleum Price, secara parsial tidak memiliki pengaruh yang signifikan terhadap Firm Value dan sebagai variabel moderasi tidak mampu memoderasi untuk memperkuat ataupun memperlemah pengaruh antara hubungan variabel mikroekonomi terhadap Firm Value. Penelitian ini memiliki implikasi manajerial yang penting untuk diperhatikan dan digarisbawahi bahwa Profitability dan Intellectual Capital memiliki kaitan yang erat terhadap minat investasi di perusahaan sektor processed foods.
Peran Customer Mindfulness dan Perceived Service Quality Terhadap Customer Purchase Intention Steffy Laurencia; Abdurrahman Abdurrahman
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/49ke2s03

Abstract

In the current digital era, the younger generation increasingly relies on digital services in meeting their daily transporation needs, one of which through online vechicle booking applications such as Grab. This study aims to analyze the effect of mindfulness and perceived service quality on customer’s purchase intention, by considering the mediating role of perceived usefulness and perceived ease of use. This study used purposive sampling method by involving 150 respondents who live in Jakarta and are active users of Grab application Data was collected through an online survey and analyzed using PLS-SEM software assistance. The results showed that mindfulness has a positive effect on perceived usefulness and perceived ease of use. Furthermore, perceived usefulness and perceived ease of use are also proven to have a possitive effect on customer’s purchase intention. Meanwhile, perceived service quality does not have a significant effect on perceived usefulness and customer’s purchase intention. In addition, mindfulness also indirectly affects customer’s purchase intention through perceived usefulness and perceived ease of use as a mediating variables. These findings emphasize that customer mindfulness of a digital service features and benefits plays a key role in improving customer’s purchase intention. Practically, ride-hailing companies are advised to simplify application features and educate users to be more aware of service benefits, in order to strengthen consumer engagement and loyalty.
Peran Customer Mindfulness dan Perceived Service Quality Terhadap Customer Purchase Intention Steffy Laurencia; Abdurrahman
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/qw42p228

Abstract

In the current digital era, the younger generation increasingly relies on digital services in meeting their daily transporation needs, one of which through online vechicle booking applications such as Grab. This study aims to analyze the effect of mindfulness and perceived service quality on customer’s purchase intention, by considering the mediating role of perceived usefulness and perceived ease of use. This study used purposive sampling method by involving 150 respondents who live in Jakarta and are active users of Grab application Data was collected through an online survey and analyzed using PLS-SEM software assistance. The results showed that mindfulness has a positive effect on perceived usefulness and perceived ease of use. Furthermore, perceived usefulness and perceived ease of use are also proven to have a possitive effect on customer’s purchase intention. Meanwhile, perceived service quality does not have a significant effect on perceived usefulness and customer’s purchase intention. In addition, mindfulness also indirectly affects customer’s purchase intention through perceived usefulness and perceived ease of use as a mediating variables. These findings emphasize that customer mindfulness of a digital service features and benefits plays a key role in improving customer’s purchase intention. Practically, ride-hailing companies are advised to simplify application features and educate users to be more aware of service benefits, in order to strengthen consumer engagement and loyalty.  
Co-Authors Agus Munandar Awin Satrio Wibowo Eka Bertuah Elviana Nurul Fathya R Erni Erni Fadli, Jul Aidil Farahdila Sukmana Putri Fransisca Meliana Frastio Oktaviano Amchory Gigih Cahya Pratama Gn Qoda'ah Haryasena Gusti Andayu Juniwati Kartika Sitorus Langgeng Harum Islami Lis Sintha M. Ikhsan Melanie Melanie Muhammad Yahya Nindya Pangestika Pratiwi Regitha Lania Putri Rina Anindita Rosdiana Sapto Jumono Saskia Adinda Aini Steffy Laurencia Tri Fanny Sanjaya