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All Journal Juara: Jurnal Riset Akuntansi JURNAL RELASI STIE MANDALA JEMBER UNEJ e-Proceeding IJEBD (International Journal Of Entrepreneurship And Business Development) Oeconomicus Journal of Economics Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Relasi : Jurnal Ekonomi International Journal of Accounting and Management Research (IJAMR) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Fetri Setyo Liyundira
Institut Teknologi Dan Bisnis Widya Gama Lumajang
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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K-Means Analysis in Sharia Banking Intellectual Capital Ana, Selvia Roos; Indrianasari, Neny Tri; Liyundira, Fetri Setyo
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 1 (2024): January 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i1.2634

Abstract

Purpose: This research aims to assess the need to manage and increase Intellectual Capital efficiently in the context of Sharia BPR. Design/methodology/approach: Using secondary data to categorize BPR Sharia banks in East Java Province based on the level of the intellectual model using the K-Means method. Findings: The k-means method with a two-group configuration is the best approach for clustering. The second group has a high amount of Intellectual Capital, while the first group has a low amount of Intellectual Capital. Managing Intellectual Capital to increase added value for the company is a challenge for 10 Sharia BPRs in East Java Province Research limitations/implications: Data collection is limited to 2022 and focuses on 10 Sharia BPRs in East Java Province, which can provide a limited picture of the dynamics of change over a longer period or at the national level. Practical implications: The results of clustering BPR Syariah using the K-Menas method provide a basis for practitioners to group BPR Syariah based on the level of intellectual capital so as to help banks identify intellectual capital management and use this information to design more targeted strategies. Originality/value: This research involves the application of the K-Means technique in classifying intellectual capital in the context of sharia banking so as to provide more accurate and structured insight into the potential and utilization of intellectual capital in the context of sharia finance.
Earnings Management as Moderator of Financial Performance and Firm Value in Indonesian Banks Sochib, Sochib; Liyundira, Fetri Setyo; Ana, Selvia Roos; Yulianti, Ani
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1795

Abstract

This study investigates the moderating role of earnings management in the connection between financial performance and firm value in conventional national commercial banks in Indonesia during 2017–2023, including the coronavirus pandemic period. Financial performance is measured by Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM). At the same time, the company's value is represented by the Price-Earnings Ratio (PER), Operating Expenses to Operating Income (OEOI), and Non-Performing Loans (NPL). A purposive sampling method selected 23 conventional banks, generating 161 observations. Data were analyzed using Structural Equation Modeling using Partial Least Squares (PLS-SEM) to examine both direct and moderating effects. The analysis shows that financial performance significantly and negatively affects firm value. However, earnings management does not exert a significant effect and fails to moderate the relationship. These findings indicate a gap between theoretical assumptions and actual market behavior, as firm value tends to increase even as profitability declines. The study concludes that firm value in banking is shaped more by market expectations and government policies than short-term profits. Managers should strengthen communication, apply effective risk management, and focus on sustainable strategies. Future research is encouraged to broaden indicators and incorporate macroeconomic and regulatory variables.
Mengungkap Jejak Karbon : Peran Profitabilitas dan Leverage dalam Pelaporan Emisi Fetri Setyo Liyundira; Neny Tri Indrianasari; Sochib Sochib
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.9726

Abstract

This study aims to analyze the effect of profitability and leverage on the level of carbon emission disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The approach used in this research is a quantitative descriptive method. The sample was determined using a purposive sampling technique, resulting in 30 manufacturing companies as the research objects. The results of the analysis indicate that profitability has a positive effect on carbon emission disclosure, as companies with higher profit levels have greater financial capacity to invest in emission reduction initiatives and implement environmentally sustainable business practices. Meanwhile, leverage is proven to have a negative effect on carbon emission disclosure, which is caused by increased financial risk due to higher interest expenses, thereby limiting the company's financial flexibility.
Co-Authors Afria Rachmawati Alawiyah, Miryam Ana, Selvia Roos Ananda Ajeng Nur Fidiyyah Ani Yulianti Bambang Tri Wahyuono Carito, Danang Wikan Danis Ikhwan Meranti, Inud Dedy Wijaya Kusuma Deni Juliasari, Deni Dhayu Eka Septian Dhayu Eka Septian Dwi Putri Handayani heni heni Ifa , Khoirul Ilmi, Mainatul Indrianasari, Neny Tri Kasno Kasno Khoirul Ifa M. Wimbo Wiyono Miryam Alawiyah Neny Tri Indianasari Neny Tri Indrianasari Ninik Lukiana Noviansyah Rizal Palupi Habsari Retno Cahayaningati Septiani, Veria Sochib Sochib Sochib Sochib, Sochib Supartini Supartini Supartini Supartini Tri Palupi Robustin, Tri Palupi Tri Wahyuono, Bambang Veria Septiani Wahyuning Murniati Yulianti, Ani Yusuf Wibisono Yusuf Wibisono