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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Signifikan : Jurnal Ilmu Ekonomi Islamadina : Jurnal Pemikiran Islam Jurnal Manajemen Terapan dan Keuangan Ekonomi Bisnis EL-MUHASABA Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi MUQTASID Journal of Economics, Business, & Accountancy Ventura Jurnal Penelitian Ekonomi dan Bisnis Jurnal Manajemen Teori dan Terapan Jurnal Ekonomi dan Bisnis Islam Falah : Jurnal Ekonomi Syariah Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Riset Akuntansi Terpadu Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi EKSPANSI Economica: Jurnal Ekonomi Islam International Journal of Islamic Economics and Finance (IJIEF) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen SENTRALISASI Indonesian Fisheries Research Journal Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Journal of Innovation in Business and Economics Eksis: Jurnal Riset Ekonomi dan Bisnis JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen Competitive Jurnal Akuntansi dan Keuangan Majalah Ilmiah Bijak Business Management Analysis Journal (BMAJ) ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES JURNAL LENTERA BISNIS Balance Vocation Accounting Journal Jurnal Ekonomi Manajemen Sistem Informasi Journal of Islamic Accounting and Finance Research Jurnal Buana Akuntansi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Journal of Islamic Economics and Finance Studies Economics and Digital Business Review Jurnal Eksplorasi Akuntansi (JEA) Unram Journal of Community Service (UJCS) Telaah Bisnis Jurnal Locus Penelitian dan Pengabdian Wadiah : Jurnal Perbankan Syariah Jurnal Riset Ekonomi Syariah Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Lemhannas RI Journal of Accounting and Finance Management (JAFM) Journal of Business Studies and Management Review Riwayat: Educational Journal of History and Humanities IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi dan Keuangan Majapahit Journal of Islamic Finance dan Management International Journal of Management and Business Applied Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Kajian Ekonomi dan Perbankan Syariah BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
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Financial Strategy and Profitability Performance: Financial Ratio Analysis of the Telecommunications Industry on the Indonesia Stock Exchange Mubarok, Faizul; Utami, Tutik Sri; Ishanifah, Annisa; Mawarni, Annisa Putri
Telaah Bisnis Vol 25, No 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.461

Abstract

This quantitative analysis aims to provide empirical evidence regarding the impact of solvency, liquidity, activity, and company age on the level of profitability in telecommunications companies. The research sample consists of six companies in the telecommunications sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The data comes from each company's financial statements, accessed through the Indonesia Stock Exchange with the panel regression method. The results of this study indicate that liquidity and company age have a positive and significant influence on the profitability of telecommunications companies. In contrast, solvency and activity have no significant impact. These findings provide a better understanding of the factors that contribute to the profitability performance of companies in the sector. The practical implication of this study is that the management of telecommunication companies can focus more on strategies that increase the level of liquidity and consider the company's age in their financial policy planning. By understanding the impact of these variables, companies can optimize their financial structure to achieve better profitability levels. This research can serve as a foundation for better decision-making in managing the financial aspects of telecommunication companies.
Decoding Asset Turnover: Insights into Financial Dynamics of the Automotive Sector Mubarok, Faizul; Rentika, Della; Himawan, Farras Azhar Ananda; El Ghifari, Muhammad Sheva
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i1.25955

Abstract

Purpose: The primary aim of this research study is to explore and analyze the interrelationships among profitability, leverage, liquidity, and interest rates in the context of the asset turnover ratio within automotive companies. Method: The research employs a purposive sampling method, selecting automotive companies as the research subjects from 2018 to 2022. A panel data regression approach is utilized to analyze the data, specifically employing the Random Effect Model. Results: The results of this research show that profitability, leverage and interest rates have a significant effect on the asset turnover ratio. In contrast, this research reveals a negative relationship between liquidity and ATR. Implications: The implication of this research is that stakeholders in the automotive industry, including management, investors, and policy makers, can use the insights obtained to make informed decisions. This study also provides practical implications for optimizing asset utilization strategies in automotive companies. The research findings contribute to existing knowledge in the fields of finance and management, enriching understanding of the dynamics that shape company performance in the automotive sector. Novelty: The novelty of this research lies in its comprehensive approach to understanding complex relationships in the context of asset turnover ratios, which have not previously been revealed in the automotive sector.
Exploring Hidden Paths: Tax Strategies in Transportation through Leverage, Liquidity, and Total Assets Mubarok, Faizul; Pamungkas, Farhan; Pangestu, Ilham; Firdaus, Paja Zaky
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1446

Abstract

This study analyzes the impact of total assets, debt-to-equity ratio (DER), debt-to-asset ratio (DAR), current ratio, and crisis on corporate tax aggressiveness in the transportation sector. The research sample comprises 12 transportation companies, with financial statement data from the Indonesia Stock Exchange from 2018-2022. The panel data regression method was used for analysis. The results showed that debt-to-asset ratio (DAR), debt-to-equity ratio (DER), and total assets significantly impact corporate tax aggressiveness in the transportation sector. On the other hand, current ratio and crisis variables do not affect tax aggressiveness. These findings contribute to the understanding of factors that influence the tax strategies of transportation companies in Indonesia, particularly highlighting the importance of capital structure and firm size in the context of tax aggressiveness.
Socialization of Benefits and Management Training in Village-Owned Enterprises as an Effort to Improve Community Welfare in Pamijahan District, Bogor Regency Patiro, Shine Pintor Siolemba; Damayanti, Prisila; Hendrian, Hendrian; Rekarti, Endi; Mubarok, Faizul; Widokarti, Joko Rizkie; Lumbangaol, Lasando
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.852

Abstract

This Community Service (PkM) activity was carried out in Paminjahan District, Bogor Regency, with the target of RT/RW, Hamlet Head, Village BPD, village government officials, and Village-Owned Enterprises (BUMDes) Management. The business actors involved are those who have businesses in the field of trade and services. This PkM activity was carried out to provide public and business actors with an understanding of the legality, goals, and benefits of BUMDes for increasing development and improving the welfare and prosperity of the community fairly and equitably. Through an increase in Village Original Income (PADes) income, business activities are expected to continue to develop by paying attention to and implementing supporting factors for business activities. Thus, the PkM activities held include socializing about the legality, goals, and benefits of BUMDes and socializing about professional human resource management in managing BUMDes in the village. The socialization was adjusted to the problems and needs faced by BUMdes administrators in Paminjahan District, Bogor Regency. The method of implementing the activity consists of three stages. First, the preparation stage includes pre-survey, team formation, making and submitting proposals, coordinating teams and partners, and preparing training tools and materials. The second stage is the program implementation stage in the form of socialization. Socialization is carried out through counseling (material presentation) and discussion. The third stage is the evaluation and reporting stage. The evaluation was carried out by comparing the conditions of partners before and after the program's implementation with interview and observation methods. After that, a report was prepared for further publication. The material presented in the socialization was in the form of the Legality of BUMDes, as well as the benefits and goals of BUMDes towards increasing development and prosperity for all communities in the village. Based on the results of the implementation, the objectives of this implementation can be broadly achieved, which is shown through the improvement of the value order of society in the field of education, especially in economics.
Digital Payment on Financial Transactions Towards Economic Growth in South East Asia Emergent Countries Wibowo, Martino; Mubarok, Faizul; Rahman, Saif-Ur
International Journal of Management and Business Applied Vol. 4 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijmba.v4i1.1299

Abstract

Dear Editor-in-Chief, I am pleased to submit my manuscript titled "Digital Payment on Financial Transactions Towards Economic Growth in South East Asia Emergent Countries" for consideration in your esteemed journal. This paper explores the transformative impact of digital payment systems on financial transactions and their subsequent influence on economic growth within emerging economies in Southeast Asia. In this study, I have comprehensively analysed digital payment adoption across various Southeast Asian countries, examining both the benefits and challenges associated with this technological shift. The findings highlight significant correlations between the increased use of digital payments and enhanced economic performance, providing valuable insights for policymakers and financial institutions aiming to foster economic development through technological innovation. I believe this manuscript will be of great interest to your readers, as it addresses a timely and relevant topic with implications for both academic research and practical applications in the financial sector. The paper contributes to the existing literature by offering a nuanced understanding of how digital payment systems can drive economic growth in emerging markets, a subject that is increasingly pertinent in today's rapidly evolving financial landscape. I confirm that this manuscript has not been published elsewhere and is not being considered by any other journal. All authors have approved the manuscript and agree with its submission to the International Journal of Management and Business Applied. We have no conflicts of interest to disclose. Thank you for considering my submission. I look forward to your positive response. Best Regards, Martino Wibowo
The Business Of Property: What Determines Profit? Mubarok, Faizul; Nurmailia, Avhita; Nabila, Bela; Azzahrah, Fatimah
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.11624

Abstract

The aim of this study is to investigate the impact of inflation, interest rates, company age, leverage and liquidity as variables to profitability of company in the property sector. As this study used the purposive sampling method, the sample consists of 10 companies and resulted in 320 observations within 2015 to 2022 which are the quarterly financial report. The findings show that variables of inflation, liquidity and leverage are significantly influence to the profitability of property companies. While, the company age and interest rates are only have slight effect to the profitability. These findings will provide essential information where it useful for the practitioners and stakeholders in property industry so they can comprehend the role of variables impact to the financial aspect of the companies. Thus, property companies can mitigate the detrimental effect risking causes on their financial performance and make a strategic decision to achieve high profitability despite the frequent changes in the market.
Climate Change and Fisheries: Meta-Synthesis of Regional Vulnerabilities and Responses Rekarti, Endi; Wibowo, Martino; Mubarok, Faizul; Klimko, Roman
Jurnal Lemhannas RI Vol 13 No 1 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i1.1096

Abstract

Purpose: This study aims to evaluate the influence of climate change on the viability of the fishing industry across Asia, Oceania, Africa, and the Americas, with particular attention to Indonesia’s fisheries sector. Study Design/Methodology/Approach: The research applies Wavelet Fisher-Z Meta Analysis to 25 peer-reviewed studies published between 2016 and 2024. This method enables the identification of temporal patterns and regional variations in climate impacts on fisheries by stabilising effect size estimates across different environmental and institutional contexts. Findings: The analysis reveals significant impacts of climate change on fisheries in countries including the United States, Colombia, and Vietnam, while moderate effects are observed in Indonesia. The study confirms that elevated sea surface temperatures, erratic weather patterns, and sea-level rise reduce fisheries’ productivity and threaten economic sustainability, particularly in small-scale fishing communities. Originality/Value: This study highlights the urgency of strengthening policy integration, stakeholder coordination, and adaptive capacity in the fisheries sector. It recommends enhancing sustainable fishing practices, establishing marine conservation areas, and investing in infrastructure resilience to withstand climate variability. These findings contribute to ongoing efforts to align national strategies with the Sustainable Development Goals in securing food systems and economic stability.
MENELUSURI ARUS KAS : KUNCI KEBERLANJUTAN PERUSAHAAN PROPERTI DAN REAL ESTAT Purnomo, Kelik Heri; Asnawi, Said Kelana; Mubarok, Faizul
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 02 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i2.44351

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh rasio likuiditas, leverage, aktivitas, profitabilitas, dan pertumbuhan berbasis arus kas terhadap financial distress, yang diproksikan melalui kerugian bersih selama tiga tahun berturut-turut, serta menentukan model prediksi yang akurat. Data diperoleh dari 44 laporan keuangan tahunan milik 11 perusahaan properti dan real estat yang terdaftar di BEI periode 2020 sampai dengan 2023, yang dipilih melalui teknik purposive sampling. Analisis dilakukan dengan statistik deskriptif, analisis diskriminan, dan regresi logistik menggunakan bantuan SPSS. Hasil analisis diskriminan menunjukkan bahwa rasio leverage berbasis arus kas dengan proksi rasio NCFFO/LTL berpengaruh negatif dan signifikan terhadap financial distress, sedangkan rasio pertumbuhan berbasis arus kas dengan proksi rasio NCFFOGR berpengaruh positif tetapi secara statistik tidak signifikan terhadap financial distress. Sementara itu, analisis regresi logistik menunjukkan bahwa rasio profitabilitas berbasis arus kas dengan proksi rasio NCFFO/NI berpengaruh negatif dan signifikan terhadap financial distress. Model regresi logistik terbukti lebih akurat dibandingkan dengan model analisis diskriminan. Temuan ini menegaskan pentingnya pengelolaan arus kas bersih operasional yang sehat, pencapaian laba berkualitas berbasis kas, dan perlunya kehati-hatian dalam mengelola pertumbuhan arus kas sebagai langkah strategis dalam meminimalkan risiko financial distress pada sektor industri properti dan real estat.
Sustaining Business Amid Climate Change: Profit Drift and Investment Risks in Pelagic Fisheries Wibowo, Martino; Mubarok, Faizul; Wardiwiyono, Sartini; Suntrayuth, Sid
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.13208

Abstract

This study examines the impact of climate change on the financial vulnerability and pelagic fisheries in Fisheries Management Area 711 investment risks, covering the ground fishing area of the Natuna Sea, the North Natuna Sea, and the Karimata Strait through direct survey. Data was collected from 100 fishermen using a quantitative approach and structural equation modeling (SEM) through a Likert-scale questionnaire to examine the interrelations among climatic factors, adaptive strategy, investment risk, and income. Findings demonstrate that storm frequency affects resource availability and investment risk, underscoring susceptibility to extreme weather phenomena. Investment risk functioned as a mediator, substantially influencing adaptive strategies and income. Adaptive solutions were identified to mitigate the adverse effects of investment risk on income by around 50 percent. Nonetheless, factors like sea level rise and sea temperature have shown no direct significant impact, indicating potential delayed or perceived consequences. The study underscores the importance of community-based adaptation measures to mitigate climate-induced economic vulnerabilities in fisheries, emphasizing the need for policymakers to enhance risk literacy among fishermen for improved socio-economic resilience.
Economic Pressure on the Interest Margin of Banks in Indonesia Mubarok, Faizul; Fatimah, Etty
Jurnal Penelitian Ekonomi dan Bisnis Vol. 7 No. 1 (2022): March 2022
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v7i1.4366

Abstract

Net Interest Margin (NIM) is a profitability ratio to compare interest-based income and total assets owned. This study analyzes economic conditions on the Net Interest Margin (NIM) of conventional banking in Indonesia. This study uses the Vector Error Correction Model method with monthly data from 2008 to 2020. The long-term results are only inflation, which does not affect, while all variables do not affect the short-term. The Impulse Response Function results show that the exchange rate positively shocks the Net Interest Margin while interest rates, gold prices, oil prices, and inflation negatively shock NIM. The Forecast Error Variance Decomposition results found that inflation gave the second-largest variation while interest rates provided the minor variation. Keywords:VECMNet Interest MarginInterest RatesInflationExchange RatesGold PricesOil Prices
Co-Authors Abdul Halim Abdul Hamid Abdul Hamid Ahmad, Rosimah Andi Harmoko Arifin Andi Harmoko Arifin Ari Warokka Arie Wibowo Khurniawan Arief Mufraini, Arief Astuti, Desy Widhi Aumeboonsuke, Vesarach Benbadri, Asir Filard Bisma, Muhammad Faturrahman Aria Damayanti, Poppy Damayanti, Prisila Damayanti, Prisilla Damayanty , Prisila Deni Nugraha Diky Paramitha El Ghifari, Muhammad Sheva Endi Rekarti, Endi Eni Sutrieni Erlin, Erlin Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Etty Puji Lestari Fadhli, Mohammad Masykur Fajarwati, Nabila Desinta Farhan Putra Pramudya Fatimah Azzahrah Fatimah, Etty Febrina, Anisha Ferliana, Vira Firdaus, Paja Zaky Fizriyah, Nurul Florentina, Ika Halim, Abdul Henanda, Fauzan Falah Hendrian Hendrian, Hendrian Hermanto Siregar Himawan, Farras Azhar Ananda Husen, Ulfiya Indasaputry, Erliana Indo Yama Nasaruddin Irmawaty Ishanifah, Annisa Izzuddin, Muhammad Ziyad Joko Rizkie Widokarti Kabul Wahyu Utomo Kasful Anwar Khurniawan, Arie Wibowo Klimko, Roman Kurnia, Muhammad Irfan Kurniawan*, Iqbal Latif, Sahraman D Hadji Lukas Purwoto Lumbangaol, Lasando Lumintang, Zulfikar Halim Lyadi, Citra Febria Mahjus Ekananda Martino Wibowo Maulida, Zahra Mawarni, Annisa Putri Melan Rena Mohammad Masykur Fadhli Mohammad Nur Rianto Al Arif Muhammad Arief Mufraini Muhammad Faturrahman Aria Bisma Muhammad Ridho Syakhran Siregar Muhammad Ziyad Izzuddin Muhammad Zulham Tarmuzi Maradjabesi Mulyawan, Anggi Muna, Putri Naelul Murtiadi Awaluddin Mutiara, Laila Nabila, Bela Nunung Nuryartono Nur'aini, Dyah Tari Nurhasanah, Anggun Nurmailia, Avhita Pamungkas, Farhan Pangestu, Ilham Patuwondatu, Marrini Poluan, Meylan Sendy Pradana, Hasta Dwi Prakoso, Yoga Dwi Pramudya, Farhan Putra Prasetiyo, Yudhi Pratiwi, Rida Adela Prisila Damayanty Purnomo, Kelik Heri Putra, Muhammad Zaki Adzkiya Rahman, Saif Ur Rahman, Saif-Ur Rentika, Della Rika Candraningrat, Ica Rusdianto Rusdianto Rusdianto Sabrina, Kayla Nur Said Kelana Asnawi Salsabila, Shazkia Sauqi, Irfan Senewe, Fika Olivia Sepviani, Aulia Setijaning, Herlin Tundjung Setyowati, Erlina Nur’aini Shine Pintor Siolemba Patiro Shofia, Shofia Sippavitch Wongsuwatt Siregar, Muhammad Ridho Syakhran Sri Wahyuni SULTAN, ZULKIFLI Suntrayuth, Sid Supriyanto, Benny Eko Susanti, Neneng Syaiful, Dzikra Nisa Syarif, Afdal Tiena Suhartini Tubagus Ismail Ulfarini, Deby Utami, Risma Nadya Utami, Tutik Sri Wardiwiyono, Sartini Wati, Lela Nurlaela Widyawan, Damar Wongsuwatt, Sippavitch Yaacob, Zulnaidi Yudhi Prasetiyo Zahra, Ikrimatuz Zilwan, M.