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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang IMAGE STRATEGIC Journal of Business Management Education (JBME) Jurnal Manajemen & Keuangan JURNAL MANAJEMEN Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fokus Ekonomi Ekono Insentif IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Wacana Ekonomi JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Educatio FKIP UNMA Jurnal Ilmiah Akuntansi Kesatuan Cakrawala Repositori Imwi Equity: Jurnal Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Didaktika: Jurnal Kependidikan Finansha: Journal of Sharia Financial Management International Journal of Finance Research International Journal of Research in Community Services Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Neraca Peradaban Share: Jurnal Ekonomi dan Keuangan Islam Journal of Islamic Economics and Business The Eastasouth Management and Business PEDADIDAKTIKA: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar Al-Muraqabah: Journal of Management and Sharia Business Journal of Economics, Entrepreneurship, Management Business and Accounting West Science Accounting and Finance Jurnal Yudistira West Science Social and Humanities Studies IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal of Management and Business Applied Conference Proceedings International Conference on Education Innovation and Social Science Jurnal Pendidikan Ilmu Sosial Mores: Jurnal Pendidikan Hukum, Politik dan Kewarganegaran Dinamika Pendidikan Atestasi : Jurnal Ilmiah Akuntansi Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah
Imas Purnamasari
Universitas Pendidikan Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Influence of Solvency, Profitability and Company Size on Audit Delay in Property and Real Estate Companies on the IDX 2018-2021 Nadeak, Thomas; Nugraha, H.; Purnamasari, Imas
West Science Social and Humanities Studies Vol. 2 No. 06 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i06.1013

Abstract

The capital market is a mechanism or place where various financial instruments are traded. These instruments include stocks, bonds, mutual funds and derivatives. The main objective of the capital market is to facilitate the flow of funds from parties who have surplus funds (investors) to parties who need funds (companies or government) for operational or investment activities. Understanding the Capital Market, here tells how the Primary Market and Secondary Market issue securities for the first time. The function of the Market is as a source of funding, investment, setting share prices, reselling securities. Talking about variables that discuss audit delay, namely the period of time between the closing date of the company's fiscal year and the date of completion of the audit report by an independent auditor. Audit delay is a major concern because it has an impact on the timeliness of presenting financial reports to stakeholders. This research aims to analyze the influence of Sovability, Profitability and Company Size on Audit Delay in Property and Real Estate Companies on the IDX 2018-2021. The data used in this research is secondary data taken from real estate and Property financial reports. This research is research Quantitative with the sampling technique used is purposive sampling. It is hoped that the results of this research will provide a clear picture of the influence of Solvency, Profitability and Size Companies regarding Audit Delay. And the results of this study become a reference for investors in making more measured decisions.
Determinasi Faktor-Faktor Mempengaruhi Keputusan Investasi Investor Pemula Dengan Dimoderasi Risk Tolerance Dasril, Yuki Dwi Darma; Nugraha, Nugraha; Purnamasari, Imas
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.852

Abstract

Tidak sedikit investor menemukan menemukan kegagalan dalam berinvestasi, apalagi investor pemula. Permasalahan ini kemungkinan bermula dari pengambilan keputusan investasi yang dilakukan oleh investor serta peran faktor pemicu yang dominan yang menyebabkan investor membuat keputusan berdasarkan tindakan yang tidak rasional. Tujuan penelitian ini dilakukan adalah mencari pemicu terjadinya kekeliruan Pengambilan Keputusan Investasi, menjelaskan dan menganalisis apakah Bias Emosional dan Overconvidance memiliki peran penting dalam proses pengambilan keputusan investasi. Selain itu, penelitian ini juga bertujuan untuk mengetahui peran Risk Tolerance dalam memediasi hubungan Bias Emosional dan Overconvidance terhadap Keputusan Investasi. Objek penelitian adalah Investor Pemula yang sampelnya adalah mahasiswa Universitas Pelita Bangsa dengan menggunakan Purposive Sampling, menggunakan analisis data Structural Equation Model (SEM) menggunakan Smart-PLS. kesimpulan yang bisa diambil adalah, Bias Emosional tidak berpengaruh kepada Keputusan Investasi, sedangkan Overconfidance berpengaruh kepada Keputusan Investasi. Kemudian bias Emosional dan Overconvidance berpengaruh kepada Risk Tolerance, dan Risk Tolerance berpengaruh kepada Keputusan Investasi. Terakhir, Risk Tolerance berperan memediasi hubungan antara Bias Emosional dengan Keputusan Investasi maupun hubungan Overconvidance dengan Keputusan Investasi.
The Impact of Financial Ratios on Corporate Performance in Southeast Asia: A Comparison of Pre- and Post-COVID-19 Pandemic Badar, Dadan Samsul; Nurgraha, Nugraha; Supriyatna, Yayat; Purnamasari, Imas
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3483

Abstract

This study aims to analyze the impact of financial ratios on corporate performance in Southeast Asia before and after the COVID-19 pandemic. This research uses secondary data obtained from the annual financial statements of companies listed in Indonesia, Malaysia, and Singapore during the 2019–2023 period. The method used is panel data regression with a Random Effect model, which was selected based on the results of the Hausman and Lagrange Multiplier tests. The results indicate that the Debt Ratio (DR) and firm size have a significant negative impact on financial performance, measured by Return on Assets (ROA). Meanwhile, the Current Ratio (CR) does not show a significant effect on ROA. Additionally, the findings also suggest that the COVID-19 pandemic negatively impacted corporate performance during the period, but there was no significant difference in performance post-pandemic. This research provides valuable insights for corporate managers and policymakers to formulate more effective financial strategies in the face of global crises. Keywords: Financial Ratios, Corporate Performance, COVID-19 Pandemic, Panel Data Regression, Southeast Asia
Analysis of the Influence of Financial Literacy on Investment Decisions Mediated by Financial Behavior: A Study on Students of the Faculty of Economics and Business, Jenderal Achmad Yani University Simatupang, Frido Sarita; Nugraha, Nugraha; Purnamasari, Imas
International Journal of Research in Community Services Vol. 5 No. 3 (2024)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v5i3.717

Abstract

Investment is the activity of saving current funds to obtain future profits with the aim of getting value for money that can compete with the prevailing inflation rate. Lack of understanding or knowledge regarding how to invest, high risks and very limited income have resulted in the reluctance of Indonesian people to invest. The aim of this research is to obtain empirical evidence regarding the influence of financial literacy on investment decisions mediated by financial behavior among students at the Faculty of Economics and Business, Jenderal Achmad Yani University. The variables in this research are (1) financial literacy, (2) financial behavior, and (3) investment decisions. The research method used is descriptive verification and the approach used is quantitative. The population of this research is active students majoring in management and accounting at Jenderal Achmad Yani University. The sampling technique used was purposive sampling. The data collection technique is carried out by distributing online questionnaires (g-form). The data analysis techniques used in this research are simple linear regression analysis, multiple linear regression analysis, and the Sobel test. The research results show that financial literacy has a positive and significant influence on investment decisions, financial literacy has no influence on financial behavior, financial behavior has no influence on investment decisions, and financial behavior does not mediate the influence of financial literacy on investment decisions
Cognitive Biases in Investment Decision: Do Education and Income Make a Difference? Herlianti, Elva; Nugraha; Disman; Supriyatna, Yayat; Purnamasari, Imas
Dinamika Pendidikan Vol. 19 No. 2 (2024): Dinamika Pendidikan
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v19i2.20991

Abstract

This study aims to extensively research the effects of cognitive biases on individual investment decisions. The population of this research is investors in Indonesia and the sampling technique used is random sampling, obtained 574 respondents from 34 provinces in Indonesia. Quantitative data were collected through structured questionnaires and analyzed using multiple linear regression and moderated-moderation model in the PROCESS Procedure for SPSS Version 4.1 by Hayes. Results indicate that herding bias has a negative influence, discouraging investors from following market trends, while loss aversion, framing, anchoring, and mental accounting positively impact investment decisions; these biases are moderated by demographic factors. The findings imply that demographic factors do not interact jointly but operate independently to impact investment behavior. This research is novel in its exploration of moderated-moderation effects to reveal nuanced interactions between cognitive biases and demographics in shaping investment decisions.
Determinants Of Investment Portfolio Performance: A Systematics Literature Review Yuliana, Rena; Siwiyanti, Leonita; Purnomo, Budi Supriatono; Purnamasari, Imas
The Eastasouth Management and Business Vol. 2 No. 02 (2024): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v2i02.184

Abstract

A thorough grasp of the variables influencing portfolio performance is necessary given the significance of investment portfolio management in the face of shifting financial market dynamics. This study uses a method called the Systematic Literature Review (SLR) approach with an emphasis on Prefered Reporting Item for Systematic Review and Meta-Analysis (PRISMA) 2020, which has not been discovered in prior research on the same issue. The study highlights the importance of ratios like Sharpe, Treynor, Jensen, and Sortino in assessing investment portfolio success. It also highlights the impact of non-financial variables like household preferences on performance. Return is crucial, and diversification can lower risk and boost returns. The study emphasizes the use of Value-at-Risk (VaR) for dynamic risk evaluation.
Navigating the Landscape of Islamic FinTech: A Comprehensive Literature Review Rani, Asni Mustika; Purnomo, Budi Supriatono; Purnamasari, Imas
The Eastasouth Management and Business Vol. 2 No. 02 (2024): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v2i02.199

Abstract

The primary objective is to provide a comprehensive understanding of the current state and potential growth of Islamic FinTech in Indonesia. Specifically, the study delves into the impact of the COVID-19 pandemic, regulatory considerations, and the role of Sharia principles in shaping the Islamic FinTech landscape. Employing bibliometrics, literature review, and content analysis, the study examines Scopus-indexed documents related to Islamic FinTech. The research uses VOSViewer for network analysis, providing insights into research trends, influential articles, and keyword co-occurrence, thereby contributing to the existing literature on Islamic FinTech. The study identifies four thematic clusters in the global distribution of Islamic FinTech research: (1) Islamic FinTech, (2) Islamic finance, (3) technology, and (4) Islamic economics. Additionally, the research illustrates the surge in Islamic FinTech publications since 2018, indicating growing global interest. Noteworthy is Indonesia's substantial contribution to Islamic FinTech research, reflecting the country's emergence as a significant player in this domain.
Dynamics of Learning Autonomy in Economics Learning: A Bibliometric Exploration Sadiah, Emas; Purnamasari, Imas
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

This study aims to map the development of learning autonomy research in economic learning through bibliometric analysis of Scopus-indexed publications for 2005–2025. The method used is bibliometric, with the stages of identification, selection, and document analysis using the Biblioshiny R application. From 17,104 initial publications, 30 selected relevant documents were analyzed in depth. The novelty of this study lies in the systematic mapping of trends, collaboration patterns, and thematic dynamics of learning autonomy research that has not previously been explored quantitatively in economics. The main findings show an annual publication growth of 5.65%, with dominant contributions from authors and institutions in China, especially Hunan University and author Chen L. The primary focus of the research remains on the issues of "autonomous learning", "learning autonomy", and "learner autonomy". However, integrating new topics, such as artificial intelligence, blended learning, and soft skills development, has begun to stand out since 2018. International collaboration has begun to develop, but its intensity is still low, and contributions from other countries are still limited. The main recommendation is to increase international and multidisciplinary collaboration and expand contributions from institutions and countries outside China. Future research is suggested to further integrate digital technologies and soft skills in the context of learning autonomy.
Ibu ANALISIS RANTAI PASOK DAN NILAI TAMBAH AGROINDUSTRI KOPI DI KECAMATAN CIKAJANG KABUPATEN GARUT: MENYUSURI PELUANG PASAR DAN DAYA SAING LOKAL Rawati, Fitrin; Purnamasari, Imas; Oktaroza, Magnaz. L.
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i3.42922

Abstract

Coffee plays a vital role in Indonesia’s rural economy, contributing not only to employment and foreign exchange earnings but also to regional development through agro-industrial linkages. However, local coffee-producing regions such as Cikajang in Garut Regency still face structural inefficiencies in their supply chains, resulting in unequal value distribution and weak competitiveness compared to other producing areas. Understanding the mechanisms of value creation and efficiency within this supply chain is therefore essential to enhance farmers’ welfare and regional competitiveness.This study aims to: (1) identify the structure of the Arabica coffee supply chain in Cikajang District, along with the roles and activities of actors at each stage; (2) measure value added at different processing levels using the Hayami method; (3) analyze the marketing efficiency of Cikajang Arabica coffee through the calculation of cost–product value ratios; and (4) examine the potential for strengthening competitiveness by improving supply chain efficiency. The results indicate that farmers remain positioned upstream with limited involvement in downstream processes, while value added increases significantly at the roasting stage, which yields the highest profit margins. The marketing efficiency analysis reveals that shorter distribution channels—such as farmer–farmer group association–roastery–consumer—are more efficient (EP 5.85%) compared to longer channels involving multiple actors. The structure of value added and marketing efficiency underscores an imbalance in profit distribution across the supply chain. Strengthening competitiveness can be achieved through farmer capacity building, cooperative institution development, distribution and logistics efficiency, geographical identity–based branding, and product diversification. These findings provide strategic implications for developing a more efficient, equitable, and sustainable local coffee supply chain.
Co-Authors A Sobandi Abdul Rozak ACHEAMPONG, KENNEDY Adi Sopian Adityani, Edna Ayu Aggi Panigoro Sarifiyono Ahiase, Godwin Ahim Surachim Amani, Akbar Riskal Amir Machmud, Amir Andrieta Shintia Dewi Anggun Mutia Anisa Anisa Arie Gunawan Arvian Triantoro Asti Nur Aryanti Auliadara, Nurul Azizah Fauziyah Badar, Dadan Samsul Budi Purnomo Budi Purnomo Budi Purnomo Budi S Purnomo Ciptagustia, Annisa Dasril, Yuki Dwi Darma Dematria Pringgabayu Desty Endrawati Subroto Dewi Puspasari Dewi Puspasari Dian Hardiana Disman Disman Disman Disman, Disman Doni Dirgantara Eded Tarmedi, Eded Egi Arvian Firmansyah, Egi Arvian Elan Elan Elsa, Yulandri Esi, Esi Fitriani Komara Fanni Husnul Hanifa Fauziyyah, Nur Azizah Fitri Novilia Fitri, Irma Kurnia Frido Saritua Simatupang Gunawan, Ashari H. Nugraha Hari Mulyadi Hari Mulyadi, Hari Hari Supriadi Hartika, Nely Havidotinnisa, Siti Heny Hendrayati Heraeni Tanuatmodjo Herilna Herlina, Herilna Herlianti, Elva Heryana, Toni Ikaputera Waspada, Ikaputera Irawan, Sopyan Irma Kurnia Fitri Iskandar Iskandar Janah Sojanah, Janah Khoirunnisa, Fairuz Kurjono Kurjono Kurjono, Kurjono Kusuma, Andita Delya Latifah, Widi Asih Noor Leni Yuliyanti, Leni Leonita Siwiyanti M. Arief Ramdhany Mardiani, Rika Maula, Sam Alpha Maya Sari Maya Sari Maya Sari Mayasari Mayasari, Mayasari Ma’sum, Hadiansyah Medyawicesar, Hana Meiwatizal Trihastuti Miftakul Huda Mohammad Solehudin Muhamad Fikri, Muhamad Muhamad Syahwildan Muhamat, Amirul Afif Muhammad Ifan Fadillah Mulyani, Heni Mulyani, Heni Muthahhari, Muhammad Husain Nadeak, Thomas Navik Istikomah Nely Hartika Neng Susi Susilawati Sugiana Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha, H. Nugrahanti, Pipin Nurgraha, Nugraha Nurmansyah, Abdul Ahmad Hafidh Oktaroza, Magnaz. L. Palupi Permata Rahmi Permatasari, Ghaisani Ayu Purnomo , Budi Supriatono Purnomo, Budi Supriatono Rahim, Sarah Aulia Rahmat Fajar Santoso Muslim Rahmawati, Fuji Rani, Asni Mustika Rawati, Fitrin Rengga Madya Riske Faldesiani Rosyidah Rahmah Sadiah, Emas Satria, Rita Septiany Maulani Soraya Shafira Nur Simatupang, Frido Sarita Simatupang, Frido Saritua Siti Havidotinnisa Suci Wulandari Sugiharti, Harpa Sukardi, Hadi Ahmad Sulastri Sulastri SUSAN SUSANTI, SUSAN Suwatno Suwatno Syifa Pramudita Faddila Tarsih Tarsih Thomas Nadeak Tia Yuliawati Utama, Wahyudayanto Yayat Supriyatna Yomi Romlah, Oom Yulandri, Elsa Yuliana, Rena Yulianty, Puspa Dewi Yusuf Suryana Zainol, Fakhrul Anwar