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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Binus Business Review Al Ishlah Jurnal Pendidikan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) Jurnal Darma Agung International Journal of Business, Law, and Education International Journal of Engineering, Science and Information Technology Journal of Community Engagement Research for Sustainability Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Dedikasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Sistim Informasi dan Teknologi Journal of Business Studies and Management Review Electronic Journal of Education, Social Economics and Technology Indo-Fintech Intellectuals: Journal of Economics and Business West Science Interdisciplinary Studies West Science Accounting and Finance Journal of Social Science and Business Studies West Science Interdisciplinary Studies West Science Social and Humanities Studies INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Jurnal SMART: Sosial Ekonomi Kerakyatan Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia Management Studies and Business Journal Accounting Studies and Tax Journal COSMOS Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research IECON: International Economics and Business Conference Jurnal Ekonomi, Manajemen, Akuntansi Indonesian Journal of Business and Entrepreneurship Research
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DINAMIKA PELAPORAN KEUANGAN BERKELANJUTAN: ANALISIS IMPLEMENTASI DAN DAMPAKNYA TERHADAP KREDIBILITAS PERUSAHAAN Judijanto, Loso; Mere, Klemens; Makatita, Josephus Alberth; Kalsum, Ummu; Utama, Ahmad Nur Budi
JURNAL DARMA AGUNG Vol 32 No 2 (2024): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i2.4097

Abstract

Artikel ini menganalisis dinamika pelaporan keuangan berkelanjutan dan implikasinya terhadap kredibilitas perusahaan melalui metode literatur review. Dalam konteks era yang semakin berfokus pada tanggung jawab sosial dan lingkungan, pelaporan keuangan berkelanjutan menjadi krusial bagi perusahaan. Analisis menyeluruh mengenai strategi implementasi, praktek terbaik, dan tantangan yang dihadapi perusahaan dalam menerapkan pelaporan keuangan berkelanjutan digarap dengan fokus pada dampaknya terhadap kredibilitas perusahaan. Dengan mempertimbangkan pendekatan beragam yang diterapkan oleh perusahaan, Artikel ini mengidentifikasi hubungan antara kualitas pelaporan keuangan berkelanjutan dengan persepsi stakeholder dan dampaknya terhadap citra dan kredibilitas perusahaan. Implikasi praktis dan teoretis dari keberhasilan implementasi pelaporan keuangan berkelanjutan pada kredibilitas perusahaan diuraikan secara mendalam. Studi ini memberikan wawasan bagi praktisi, regulator, dan peneliti tentang pentingnya memahami dinamika pelaporan keuangan berkelanjutan dalam mengukur dan meningkatkan kredibilitas perusahaan dalam konteks saat ini.
The Effect of Sharia Investment and Government Policy on the Financial Performance of MSMEs in West Java Budi Utama, Ahmad Nur; Firdaus, Dian; Priyana, Yana
West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i07.1123

Abstract

This study investigates the impact of Sharia investment and government policy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in West Java. Utilizing a quantitative approach, data was collected from 120 MSMEs through structured questionnaires employing a Likert scale ranging from 1 to 5. The collected data was analyzed using SPSS version 26 to determine the correlation and effect of the independent variables—Sharia investment and government policy—on the dependent variable, financial performance. The findings indicate a significant positive relationship between Sharia investment and financial performance, as well as between government policy and financial performance. This suggests that both Sharia-compliant financial practices and supportive government policies play crucial roles in enhancing the financial outcomes of MSMEs in the region. The results underscore the importance of adopting Sharia investment strategies and fostering government policies that support the growth and sustainability of MSMEs.
The Application of User Experience Questionnaire to Evaluate Customer Experience When Using Digital Platform to Purchase Flight Ticket in Two Travel and Ticketing Digital Companies Sudirjo, Frans; Damara Gugat, Rudy Max; Budi Utama, Ahmad Nur; Utami, Eva Yuniarti; Martis, Andi
Jurnal Sistim Informasi dan Teknologi 2023, Vol. 5, No. 4
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jsisfotek.v5i4.333

Abstract

This research aims to find out the results of the assessment and comparison of user experience in online airline ticket booking applications using the user experience questionnaire (UEQ). Data collection methods include using literature studies and distributing questionnaires. The sampling technique used in this research was a simple random sampling method with a total of 100 respondents. Validity tests and reliability tests are also carried out using statistical calculations and tools. Based on the average score assessment on each travel A and travel B application scale using the UEQ questionnaire, both applications have a good overall user experience (UX) level. In travel application A, the average score for each scale, such as attractiveness, is 2.6, clarity is 2.4, efficiency is 2.5, accuracy is 2.4, stimulation is 2.5, and novelty is 2.5, all of which indicate that this application scored above or at least equal to the established "excellent" threshold. Meanwhile, for travel application B, the average score on each scale also shows that this application reaches a good UX level. The average scores for the attractiveness scale were 2.4, clarity was 2.5, efficiency was 2.5, accuracy was 2.3, stimulation was 2.4, and novelty was 2.2, all meeting or exceeding the threshold value of "excellent." From these results, it can be concluded that travel has a good performance in providing a satisfactory user experience on the online airline ticket booking application. Although there are slight variations in the average scores on several scales between the two applications, both overall provide an excellent user experience based on evaluation using the UEQ questionnaire.
The Role of Artificial Intelligence in Financial Forecasting: A Systematic Literature Review Utama, Ahmad Nur Budi; Hidayat, Muhammad
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/gk3kzf26

Abstract

This research examines the impact of using Artificial Intelligence (AI) in real-time financial forecasting on risk management strategies during the global financial crisis. By using a systematic literature review approach, this research aims to comprehensively evaluate existing literature regarding the application of AI in financial prediction and its impact on risk mitigation. The research process involved collecting data from various academic sources, applying the PRISMA method to ensure the quality and repeatability of the results, and thematic analysis to identify key themes and patterns. The main findings show that AI-enhanced real-time financial forecasting can improve prediction accuracy and speed up responses to financial risks, but it is also faced with challenges such as limited data and the risk of overfitting. This research makes a significant contribution to both academic literature and industry practice by offering guidance for financial institutions in leveraging AI for risk management. Practical implications include investment in technology infrastructure, staff training, and integration of AI with existing risk management systems. It is hoped that this research will enrich understanding of the role of AI in financial forecasting and provide a strong basis for further research in this area.
IMPACT OF THE INTERNET OF THINGS (IOT) ON BUSINESS OPERATIONS AND ASSET MANAGEMENT Utama, Ahmad Nur Budi; Haryanti, Titik; Usup, Usup
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 9 (2024): SEPTEMBER
Publisher : Adisam Publisher

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

Abstract

Study This aim For study influence the revolution that the Internet of Things (IoT) brings in change operation business and strategy management assets. Through studies the literature is methodically, analyzed how IoT came to be vital instrument for acceleration efficiency operations and improvements management asset data -based. Study elaborate various IoT applications, from maintenance predictive until process automation and monitoring real-ti me assets. Findings show that IoT uses have impact substantial in identify and overcome problem operational, optimizing use source power, as well minimize time dead equipment. Besides that, admittedly exists various related challenges like data security and privacy, which becomes consideration critical in IoT implementation. Studies This provide outlook to ways in which IoT can integrated more Far to in practice business, while highlighting necessity strategy adequate security For protect information obtained. Research is recommended advanced focus on development solution security innovative and evaluating impact social and economic from widespread adoption of IoT wide to power work and society.
The Effect of Environmental Management and Sustainability on Destination Image and Tourist Revisits at Tourism Destinations in Bandung Ahmad Nur Budi Utama; Eddy Silamat; Tera Lesmana
West Science Social and Humanities Studies Vol. 2 No. 08 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i08.1181

Abstract

This study investigates the impact of environmental management and sustainability practices on the destination image and tourist revisit intentions at tourism destinations in Bandung City. Employing a quantitative research design, data were collected from 160 tourists using a Likert scale survey. Structural Equation Modeling-Partial Least Squares (SEM-PLS) was utilized for data analysis. The findings reveal that both environmental management and sustainability practices positively influence destination image, which in turn significantly affects tourists' intentions to revisit. Notably, sustainability practices have a stronger impact on both destination image and revisit intentions compared to environmental management alone. These results underscore the importance of integrating comprehensive sustainability strategies into tourism planning to enhance destination competitiveness and attract environmentally conscious tourists. The study provides practical insights for tourism managers and policymakers aiming to foster sustainable tourism growth in Bandung City.
The Impact of Risk Management, Liquidity, and Leverage on the Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange Ahmad Nur Budi Utama; Fera Lufhidarani Pranita
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1436

Abstract

This study examines the impact of risk management, liquidity, and leverage on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Utilizing a quantitative approach, data from 160 companies were collected using a structured survey and secondary financial data. The study employs Structural Equation Modeling with Partial Least Squares (SEM-PLS) to analyze the relationships between these factors. The results reveal that all three factors—risk management, liquidity, and leverage—have a significant positive effect on financial performance. Specifically, companies with stronger risk management practices, higher liquidity, and optimal leverage levels tend to demonstrate better financial outcomes. These findings provide valuable insights for corporate managers, investors, and policymakers, highlighting the importance of effective financial management in fostering sustainable business growth in the manufacturing sector. This research contributes to the understanding of financial performance drivers in emerging markets and offers practical recommendations for improving business performance.
The Influence of Behavioral Finance on Investment Decision-Making: Understanding the Role of Overconfidence and Risk Perception in Stok Market Trends Utama, Ahmad Nur Budi; Sangaji, Joko; Rimbano, Dheo
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2358

Abstract

This study examines the influence of behavioral finance factors, specifically overconfidence and risk perception, on investment decision-making and stock market trends in the Indonesian market. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze survey data from individual investors, the findings reveal that overconfidence positively impacts both investment decisions and market trends, while risk perception significantly shapes cautious investment behaviors and collective market sentiment. Additionally, the interaction between overconfidence and risk perception influences investment decisions, highlighting the interplay between cognitive biases and subjective risk assessments. The study provides theoretical contributions by integrating these constructs into a unified model and offers practical implications for investor education, risk management, and market regulation. The results underscore the importance of addressing behavioral biases to enhance investment strategies and promote market stability.
Improving Company Performance Analysis Based on Return on Assets and Return on Equity Ratio Siti Aisyah; Ahmad Nur Budi Utama
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/vshkw879

Abstract

Measurement of the company's financial performance is by using financial ratios. The company provides financial statement information to outside parties such as the capital market and the company provides signals to users of financial statements. This study was conducted to determine the effect of financial performance on company value both partially and simultaneously in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022, sample 74 company. The limitation or scope in this study is the effect of financial performance on company value in manufacturing companies listed on the IDX. The financial performance in question is seen from the financial ratios, namely ROA and ROE during 2020 to 2022. Using quantitative methods, it was found that ROA had no effect on company value. This can be seen from the t test that has been done, which shows that the independent variable, namely ROA, has a Sig. value of 0.154 which is greater than 0.05. Another case with ROE which has a Sig. value of 0.015 which is less than or less than 0.05, this indicates that only the independent variable ROE has an effect on the value of the company. The influence caused by these two ratio roles has a very low influence on the value of manufacturing companies on the IDX, which is 23.5%. From the test results, it can be seen that there are other factors of 76.5% that are used simultaneously have greater potential in influencing company value.
Green Finance: Evaluating the Impact of Sustainable Investments on Corporate Performance of Islamic Bank in Indonesia Hidayat, Gustina; Dewi, Kisthi Hanila; Utama, Ahmad Nur Budi; Zikriani, Hilyati
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.772

Abstract

This study investigates the impact of sustainable investments on the financial performance of Islamic banks in Indonesia. Using regression analysis, the study examines the relationship between sustainable investments and key performance indicators, Return on Assets (ROA) and Return on Equity (ROE). The results reveal that sustainable investments positively and significantly influence both ROA and ROE, indicating that Islamic banks engaging in sustainable finance initiatives experience enhanced profitability. Additionally, the study analyzes the effects of liquidity, asset quality, and loan loss provisions on financial performance. The findings suggest that higher liquidity, as measured by the current ratio, positively impacts profitability, while higher non-performing loans and loan loss provisions negatively affect financial performance. This study contributes to the theoretical understanding of green finance and offers practical implications for bank managers, investors, and policymakers. By integrating sustainable investments into their operations, Islamic banks can achieve better financial performance while supporting broader sustainability goals.
Co-Authors Ade Irma Suryani Ade Irma Suryani Ade Onny Siagian Ade Suhara Agus Solikhin, Agus Agus Syarif Agus Syarif Agus Syarif Al-Amin, Al-Amin Aminuyati Andi Najemi, Andi Andriani, Rusni Anggun, Debby Armando, Y.G Arnes Yuli Vandika Asep Machpuddin Asep Machpudin Aulia Beatrice Brilliant Avifa K, Zumrotul Azmi, Mohamad Bambang Purwoko Bunga Ayu Wulandari Candra Mustika Damara Gugat, Rudy Max Dhamiri Dheo Rimbano Diah Nurdiana Dwi Suryahartati Eddy Silamat Eddy Silamat, Eddy Erwita Dewi Fatimah Malini Lubis Firmansyah Firmansyah Frans Sudirjo Hamdiah Hamdiah Haris Karyadi Hasnadia Rusdi Hidayat, Gustina Husain, Anggriani Idham Khalik Idham Khalik, Idham Irma Suryani Istiqomah Malinda SB Iwan Henri Kusnadi Joko Sangaji Judijanto, Loso Kisthi Hanila Dewi Klemens Mere Lesmana, Tera Lestari, Lintang Liona Efrina S Makatita, Josephus Alberth Malinda S.B, Istiqomah Martis, Andi Maryati Ningsih Mohammad Ihsan Muhammad Haris Saputra Muhammad Hidayat Muhammad Luthfi Faisal Mukhzarudfa, Mukhzarudfa Mustika, Candra Mutia, R. Dewi Ningsih, Maryati Novita Sari Nurdiana, Diah Nurlelasari Ginting Pahlefi, Pahlefi Piola, Marina Paramitha Sari Primadiva, Parassela Pangestu Priyana, Yana Rama Dhonal Rasna, Rasna Rezki Fitriani Rike Setiawati Rizki Surya Pratama Rizki, Sri Ajeng Sukmala Rizqi Amaliyah, Angguliyah Romi Kurniadi Rusdi, Hasnadia Rusni Andriani Sasono, Heri SB, Istiqomah Malinda Setyaji, Hajar Shanty Sormin Sigit Indrajaya Siti Aisyah Tera Lesmana Titik Haryanti Tona Aurora Lubis Tona Aurora Lubis Tona Aurora Lubis Ummu Kalsum Usup, Usup Utami, Eva Yuniarti Vilano, M. Afif Vilano Fitrah Windarto Yana Priyana Zaenal Arief Zikriani, Hilyati Zumrotul Avifa K