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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Penelitian Ekonomi dan Bisnis Journal of Auditing, Finance, and Forensic Accounting JURNAL EKONOMI DAN BISNIS AIRLANGGA Measurement : Jurnal Akuntansi Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Monex: Journal of Accounting Research Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA EKSPANSI AFEBI Economic and Finance Review SENTRALISASI Journal of Economic, Management, Accounting and Technology (JEMATech) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Accounting Global Journal Global Financial Accounting Journal Jurnal Akuntansi Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Journal Corner of Education, Linguistics, and Literature Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Perwira Journal of Economics and Business (PJEB) Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Inovasi Ekonomi Syariah dan Akuntansi International Research Journal of Business Studies Jurnal Kajian Ekonomi dan Perbankan Syariah AKRUAL : Jurnal Akuntansi dan Keuangan` Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Accounting Unipa
Mohamad Taufik Azis
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Pengelolaan Kas pada UMKM Batik di Kabupaten Cirebon Fini Iisyatirroodliyah Henuari; Mohammad Taufik Aziz; Mery Sukartini2
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1473

Abstract

This study aims to analyze cash management practices in Batik MSMEs in Cirebon Regency using a qualitative approach that combines direct observation and in-depth interviews with business owners. The study found that most Batik MSMEs still rely on manual cash management systems, which ultimately poses various challenges, particularly in terms of unstructured financial recording and minimal cash flow planning. This condition makes it difficult to communicate receipts and expenditures in real time, potentially leading to errors in fund management and disrupting business financial stability. Furthermore, the study revealed variations in cash receipt recording methods, such as daily or weekly recording, which are inconsistent across MSMEs. This impacts transparency and effective financial control. The lack of thorough cash flow planning also makes it difficult for business owners to deal with insufficient liquidity, especially when there is a surge in sales or sudden needs. As a result, some MSMEs experience problems meeting their payment obligations on time, including to suppliers and employees. The findings of this study highlight the importance of financial literacy education for Batik MSMEs so they can understand the basic concepts of cash management well. Furthermore, the use of digital technology, such as simple financial recording applications, is highly recommended to improve efficiency and accuracy in cash flow management. This technology implementation is expected to assist MSMEs in making more informed financial decisions and supporting the long-term sustainability of their businesses. Therefore, this study provides strategic recommendations for local governments and MSME support institutions to provide adequate training and technological facilities to strengthen financial management capacity in the batik MSME sector in Cirebon Regency.
The Effect of Sustainability Report Disclosure on Stock Prices: An Educational Review Maulidya, Putri; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.561

Abstract

This study aimed to examine the effect of sustainability performance disclosure on stock prices in mining sector companies listed on the Indonesia Stock Exchange. The disclosure is assessed through three dimensions: economic, social, and environmental performance, based on the Global Reporting Initiative (GRI) standards. Using multiple linear regression analysis with secondary data from sustainability reports and stock price data, the study evaluates both partial and simultaneous effects of the independent variables. The results show that environmental performance disclosure has a significant negative influence on stock prices, social performance has a weak and marginally significant effect, while economic performance disclosure has no significant impact. However, the overall model is statistically significant, indicating that the combined disclosure of the three dimensions has a strong influence on stock price movements. The coefficient of determination (R²) indicates that 95.85% of stock price variation is explained by the model, highlighting a high explanatory power. From an educational review perspective, the findings emphasize the importance of integrating sustainability reporting into business and financial education curricula. By understanding how environmental, social, and economic disclosures affect investor perceptions and market behavior, students, policymakers, and corporate stakeholders can gain deeper insights into the practical relevance of sustainability in capital markets. This educational lens highlights the need for future leaders to balance short-term financial performance with long-term sustainability goals. The study therefore recommends that companies enhance the quality and transparency of sustainability reporting, especially in environmental aspects, to better align with long-term investor expectations and strategic corporate value creation.
An Evidence-Based Learning Perspective on the Relationship Between Profitability, EVA, and MVA with Stock Returns in Indonesia’s Mining Sector Yulia, Amanda; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.562

Abstract

This study aimed to examine the effect of Profitability, Economic Value Added (EVA), and Market Value Added (MVA) on stock returns in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The data used is secondary data from the financial reports of companies in the mining sector listed on the IDX. The research sample consists of 38 companies with a study period of 4 years, resulting in 152 firm-year observations. The sample was selected using purposive sampling, with data obtained through the official IDX website. Panel data regression analysis and hypothesis testing were conducted using EViews 12SV software.The results show that profitability has a significant positive effect on the stock returns of mining sector companies. EVA has a negative but insignificant effect on stock returns, while MVA has a significant positive effect on stock returns. Simultaneously, profitability, EVA, and MVA have a significant positive influence on stock returns in the mining sector. This empirical evidence not only contributes to the literature on value-based performance measures but also provides a strong foundation for evidence-based learning in higher education. By linking valuation metrics with real-world stock performance, the study supports the teaching of corporate finance, capital markets, and financial literacy in an Indonesian context.
Leverage, Firm Size, and Environmental Performance as Determinants of Carbon Emission Disclosure: An Educational Perspective of Energy and Industrial Sector Firms Listed on the Indonesia Stock Exchange Alamanda, Kartika Inayah; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.563

Abstract

This study examined the influence of leverage, firm size, and environmental performance on carbon emission disclosure among energy and industrial sector firms listed on the Indonesia Stock Exchange during the 2021–2024 period. The analysis reveals that leverage and firm size do not have a significant impact on disclosure, indicating that debt levels and organizational scale are not central determinants of environmental transparency. Conversely, environmental performance—measure through the PROPER rating—exerts a positive and significant influence, suggesting that firms with stronger environmental achievements demonstrate greater commitment to disclosing carbon-related information. Framed within an educational perspective, these findings highlight the critical role of environmental accountability in shaping organizational learning, stakeholder awareness, and the dissemination of sustainability values. The results contribute to both academic and practical knowledge by emphasizing that environmental responsibility, rather than financial or structural attributes, is a more effective driver of carbon disclosure. This reinforces the importance of integrating sustainability and disclosure practices into corporate training, higher education curricula, and professional development initiatives to cultivate long-term awareness and accountability.
The Effect of Financial Performance, Environmental Performance, and Carbon Emission Disclosure on Firm Value: A Cognitive Learning Preferences Perspective Sari, Intan; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

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

Abstract

This study examined the effect of financial performance, environmental performance, and carbon emission disclosure on firm value. The research population consists of energy and basic materials sector companies listed on the Indonesian Stock Exchange (IDX) during the period 2021–2023, with a final sample of 33 companies. Data were obtained from financial reports, sustainability reports accessed via IDX and company websites, as well as PROPER KLHK documentation. The study employs a quantitative approach with panel data regression analysis. The findings reveal that financial performance has a significant positive effect on firm value, whereas environmental performance and carbon emission disclosure do not demonstrate significant effects. Beyond its empirical contribution, this study also offers implications for business education, particularly in aligning sustainability and financial analysis with cognitive learning preferences. By integrating these findings into diverse instructional modalities, educators can foster a deeper understanding of the interplay between financial performance, environmental responsibility, and corporate value among future professionals.
DETEKSI FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN FRAUD HEXAGON Shabrina Isalati, Nadhiya; Taufik Azis, Mohammad; Hadiwibowo, Imam
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13203

Abstract

This study aim to examine and analyze the effect of the fraud hexagon factor as proxied by financial stability, ineffective monitoring, auditor change, director change, frequent number of CEO's picture and political connection on financial statement fraud in the food and beverage sub sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The population of this study amounted to 76 companies. 44 companies were selected as research samples based on purposive sampling, so there were 132 sample data. The data analysis method used is logistic regression analysis. The results show that financial stability and frequent number of CEO's picture have a positive effect on financial statement fraud, auditor change has a negative effect on financial statement fraud. Meanwhile, ineffective monitoring, director change and political connection have no effect on financial statement fraud.
Pengaruh Struktur Modal, Profitabilitas Dan Keputusan Investasi Terhadap Nilai Perusahaan Destri Rachman Audry; Mohammad Taufik Azis; Mohamad Djadjuli
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i3.1205

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, profitabilitas, dan keputusan investasi terhadap nilai perusahaan pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Jumlah sampel dalam penelitian ini sebanyak 25 perusahaan dengan total 75 observasi. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan software statistik. Hasil penelitian menunjukkan bahwa struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) berpengaruh negatif dan signifikan terhadap nilai perusahaan yang diukur dengan Price to Book Value (PBV). Sebaliknya, profitabilitas yang diproksikan dengan Return on Assets (ROA) dan keputusan investasi yang diukur dengan Price Earning Ratio (PER) tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa investor lebih sensitif terhadap risiko keuangan yang ditimbulkan oleh struktur modal perusahaan dibandingkan indikator kinerja keuangan lainnya. Implikasi dari penelitian ini adalah pentingnya bagi manajemen untuk mempertimbangkan struktur modal yang optimal dalam rangka menjaga kepercayaan investor dan meningkatkan nilai perusahaan.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Kepemilikan Publik Terhadap Nilai Perusahaan (Studi Kasus pada Sektor Perbankan) Shifa Natasya; Mohammad Taufik Azis; Surono, Surono
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i3.1202

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan yang terdiri dari kepemilikan manajerial, kepemilikan institusional dan kepemilikan publik terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik regresi data panel menggunakan Fixed Effect Model (FEM). Sampel penelitian terdiri dari 8 perusahaan perbankan dengan total observasi sebanyak 32 data. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh signifikan terhadap nilai perusahaan. Sementara itu, kepemilikan publik berpengaruh negatif terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa meskipun partisipasi publik dalam kepemilikan saham meningkat, kurangnya keterlibatan aktif dalam pengambilan keputusan membuat kontribusinya terhadap peningkatan nilai perusahaan menjadi terbatas. Penelitian ini memberikan kontribusi teoretis terhadap literatur tata kelola perusahaan serta implikasi praktis bagi investor dan regulator dalam menyusun struktur kepemilikan yang optimal.
THE ROLE OF THE ENVIRONMENT, FINANCIAL PERFOMANCE, AND MEDIA EXPOSURE IN CARBON EMISSION DISCLOSURE Cahyaningrum, Chelsie; Hadiwibowo, Imam; Azis, Mohammad Taufik
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18117

Abstract

The study aims to analyze the impact of environmental performance, financial performance, and media exposure on carbon emission disclosure. The population used is the energy and basic materials sector companies listed on the Indonesian Stock Exchange in 2021-2023, with a total sample used of as many as 28 companies. This study uses eviews 8 as a measure. The data sources used in this research are from financial reports and sustainability reports accessed from both the BEI and company websites as well as PROPER KLHK. The results of this study showed that environmental performance and financial performance had no influence on the disclosure of carbon emissions, while media exposure had an influence over carbon disclosures.
Pengaruh Dewan Komisaris, Komite Audit, Intellectual Capital Disclosure, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Yulia, Nakhla; Hadiwibowo, Imam; Azis, Mohammad Taufik
Accounting Global Journal Vol 7, No 2 (2023): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i2.11194

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris, komite audit, intellectual capital disclosure, dan kepemilikan manajerial terhadap kinerja keuangan. Sampel dalam penelitian ini berjumlah sebanyak 37 sampel dari 113 populasi perusahaan sektor konsumen primer yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Metode pengambil sampel dalam penelitian menggunakan teknik purposive sampling. Metode analisis penelitian menggunakan Regresi Linier Berganda. Data bersumber dari data sekunder berupa laporan tahunan atau laporan keuangan perusahaan yang diperoleh dari website https://www.idx.co.id dan website perusahaan terkait. Hasil penelitian menunjukkan bahwa variabel intellectual capital disclosure secara parsial berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan variabel dewan komisaris, komite audit, dan kepemilikan manajerial secara parsial tidak berpengaruh terhadap kinerja keuangan.
Co-Authors Alamanda, Kartika Inayah Aldi Pranadika Alma, Lulu Haini Anisa Fauzi Anzalna Fadhila Rahmi Aprilia, Restia Arsipah Arsipah Asri Lestari, Fauziah Azira, Indah Nur Cahyaningrum, Chelsie Dahlia, Ake Deliyanti, Tria Destri Rachman Audry Dewi, Vinda Auralia Kesuma Dian Kusumawati Djajuli, Mohamad Dwi Yanti, Sukma Fakhrurrozy, Fakhrurrozy Fauziah, Tia Lestari Febriyani, Nadila Fini Iisyatirroodliyah Henuari H, Imam Hadiwibowo, Imam Hapsa Kuzaemah Ibrahim, Faldi Ika Kartika Intan Sari Isra Umami Widianingsih Istiqomah Nur Fitriyah Itat Tatmimah Itat Tatminah Jufri, Ali Juniar, Mirna Kusuma, Indah Ayu Leny Maharani Lili Maslikha Limarty, Dwi Maeti Maeti Maulidya, Putri Melansari Siti Nurtiara Merry Sukartini Mery Sukartini Mery Sukartini2 Mohamad Djadjuli Mohamad Djadjuli Nadhiya Shabrina Isalati Oktavia Friscilawati, Rizky Olivia Angie, Silvi Romaningsih, Ratu Siti SAFITRI, NABILA Shabrina Isalati, Nadhiya Shifa Natasya Sukartini, Merry Sukma Dwi Yanti Surono Surono Surono Surono Surono Tiana Putri, Inggit Trizka Alyaa Herdina Yuli Prasetya Yulia, Amanda Yulia, Nakhla Yulianty, Puspa Dewi Zunfani, Rita Mutiara