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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Akuntabel : Jurnal Ekonomi dan Keuangan Buletin Poltanesa Jurnal Investasi Islam ABDI EQUATOR Jurnal Literasi Akuntansi Golden Ratio of Auditing Research Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Trisakti PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Syarif M. Helmi
Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura, Pontianak.
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Examining Profitability: Through The Lens of Board Age Diversity in Indonesian Manufacturing Firms Florence Melvin Tewal; Rusliyawati; Syarif M. Helmi
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1542

Abstract

Further insight into the impact of company size, tax planning, and leverage towards profitability through the perspective of board age diversity. Manufacturing companies of various sub-sectors that earn positive income listed on the Indonesia Stock Exchange as per the year under research are the population used. The number of companies used as samples in this study was 23, with three years of observation (2022-2024). The study uses secondary data from their companies' official websites and the Indonesian Stock Exchange. It uses a quantitative method that uses panel data regression analysis and will conduct the Chow and Hausman tests to determine the regression analysis processed with the Eviews 12 application. The research results state that company size positively affects profitability. In line with that, tax planning has a positive effect on profitability as well. Meanwhile, leverage has a negative influence on profitability. It was also found that board age diversity moderates the correlation of company size and tax planning on profitability, so any decision-making process leads to increased profitability. However, board age diversity cannot moderate the relationship between leverage and profitability.
ESG Disclosure, Capital Structure And Firm Value: Evidence From Indonesian Energy Sector Tiara; Khristina Yunita; Syarif M. Helmi
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.445

Abstract

Tujuan penelitian ini adalah untuk mengkaji bagaimana pengungkapan informasi Lingkungan, Sosial, dan Tata Kelola (ESG) serta struktur modal memengaruhi nilai perusahaan, baik secara terpisah maupun bersama-sama, pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia antara tahun 2022 dan 2024. Metode yang digunakan adalah analisis asosiatif kuantitatif, dengan memanfaatkan informasi yang dikumpulkan dari laporan tahunan dan dokumen keberlanjutan. Dengan menggunakan teknik purposive sampling, penelitian ini berhasil mengidentifikasi 39 perusahaan dan total 117 pengamatan, yang dianalisis menggunakan Eviews-12. Temuan penelitian menunjukkan bahwa pengungkapan ESG berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sebaliknya, struktur modal ditemukan memiliki efek positif dan signifikan. Selain itu, kedua variabel tersebut memberikan pengaruh yang signifikan. Temuan ini menunjukkan bahwa kebijakan struktur modal tetap menjadi pendorong utama nilai pasar, sementara upaya untuk meningkatkan transparansi ESG memerlukan strategi yang lebih efisien agar tidak dipandang oleh investor sekadar sebagai beban biaya tambahan.
Dinamika Sales Growth dan Implikasinya terhadap Profitabilitas: Evidensi Perusahaan Ritel di Bursa Efek Indonesia Periode 2021-2024 Putri Lestari Briliana; Vitriyan Espa; Syarif M. Helmi
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.389

Abstract

Purpose: This study aims to examine the effect of sales growth on the profitability of retail companies listed on the Indonesia Stock Exchange during the 2021–2024 period, a time frame marked by shifting consumer behavior following the acceleration of digital transformation. Specifically, it seeks to determine whether an increase in sales revenue is consistently followed by an improvement in corporate profitability, or whether the relationship is more conditional in nature. Method: This study employs a quantitative approach using secondary panel data drawn from the annual financial reports of 25 retail companies listed on the Indonesia Stock Exchange during 2021–2024, purposively sampled based on data completeness. Sales growth is measured as the year-on-year percentage change in sales, while profitability is proxied by Return on Assets (ROA). The data are analyzed through panel data regression using EViews 14, preceded by the Chow and Hausman tests to select the most appropriate estimation model. Finding: The regression results show that sales growth has a negative coefficient but no statistically significant effect on profitability (ROA), with a probability value well above the 0.05 significance level. This indicates that higher sales are not always followed by higher corporate profits, and that the model’s explanatory power (R²) is very low, suggesting that profitability in the retail sector is driven mainly by factors other than sales growth alone. Novelty: Unlike previous studies that examined multiple industries or used older data, this study focuses on the retail sector using recent data from 2021–2024. The findings indicate that operational cost efficiency, rather than sales growth alone, is the primary driver of sustainable profitability.
Apakah FoMO dapat Memoderasi Literasi Keuangan dan Financial Well-being Mahasiswa Generasi Z? Klara Monika; Sari Rusmita; Syarif M. Helmi
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.413

Abstract

Purpose: This study aims to analyze the influence of Financial literacy on Financial well-being, analyzing Fear of Missing Out as a moderation in the relationship between Financial literacy and Financial well-being of generation Z students. Method: The method used in this study is quantitative through an associative approach, and to collect data from respondents via WhatsApp using a Google Forms link in the form of a five-point Likert scale questionnaire. The data analysis technique uses Moderated Regression Analysis with the help of IBM SPSS 32.0.0. statistics, and the number of samples obtained by 91 accounting students of the class of 2023 at Tanjungpura University which were then determined by the Slovin formula and selected by purposive sampling. Finding: The findings show that Financial literacy has a positive and significant effect on Financial well-being and FoMO is unable to moderate Financial literacy and Financial well-being of generation Z students of the 2023 Accounting study program, Faculty of Economics and Business, Tanjungpura University. This study confirms that Financial literacy is essential for individuals to achieve well-being through the ability to manage finances well, make rational decisions. Novelty: This study model contributes empirically, namely examining the role of FoMO as a moderation variable in the relationship between Financial literacy and Financial well-being of Generation Z students who are in the transition to financial independence in West Kalimantan, kebaharuan model penelitian ini terletak pada upaya menjawab hasil inkonsistensi pada penelitian sebelumnya antara literasi keuangan terhadap Financial well-being. Selain itu, untuk expand on previous studies that examined FoMO as independent and dependent variables. Theoretically, this study develops the Theory of Planned Behavior (TPB) to explain that Financial literacy is able to shape rational Financial behavior in an effort to improve well-being. Prospect Theory to explain the role of psychological factors, namely FoMO, which currently has the potential to influence individual Financial decisions so that it becomes irrational. Practically, these findings can be a guideline for students in facing the flow of globalization by improving Financial literacy in order to be able to make wise Financial decisions and improve welfare. Furthermore, these findings can also help manage psychological factors including FoMO to facilitate rational financial decision-making.
Co-Authors Ahmad Kurniadi Auro Osti Berliana Hutabarat Elok Heniwati Fera Damayanti Florence Melvin Tewal Gita Desyana Gloria Noviana Handika Prima Tarigan Haryono Helisa Noviarty Hernawan Harsono Khristina Yunita Klara Monika Leonardus Acon Lila Shafrila Arifin Muhammad Fahmi Muhammad Khairul Anam Nella Yantiana Nina Febriana Dosinta Putri Lestari Briliana Rafles Ginting Rusliyawati Rusliyawati, Rusliyawati Sari Rusmita Soraya Nurfiza Tiara Umiaty Hamzani Vitriyan Espa