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All Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal on Social Science, Economics and Art International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akuntansi dan Keuangan International Journal of Applied Business and International Management PESHUM Harmoni Economics: International Journal of Economics and Accounting Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Fahmi Natigor Nasution
Faculty Of Economic And Business Universitas Sumatera Utara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL COSTS ON FINANCIAL PERFORMANCE WITH CSR DISCLOSURE AS MODERATION Thioly T. Sitanggang; Fahmi Natigor Nasution; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19357281

Abstract

This study aims to analyze the influence of green accounting , environmental performance, and environmental costs on financial performance with Corporate Social Responsibility (CSR) disclosure as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach with a causal research type. The data used are secondary data obtained from annual reports and company sustainability reports. The study population includes 40 companies, with a sample of 26 companies determined through a purposive sampling technique, resulting in 104 panel data observations. Data analysis was performed using panel data regression with the help of EViews software, through the stages of descriptive statistics, classical assumption tests, regression model selection, and hypothesis testing. Based on the results of the study, green accounting and environmental performance have a positive but insignificant effect on financial performance, while environmental costs have a positive and significant effect. In the moderating role, CSR disclosure is unable to strengthen the effect of green accounting , but it is able to strengthen the effect of environmental performance, and weaken the effect of environmental costs on financial performance. These findings indicate that the role of CSR is contextual in moderating the relationship between variables.
ARTIFICIAL INTELLIGENCE, BIG DATA, AND BLOCKCHAIN TECHNOLOGIES IN FINANCIAL FRAUD DETECTION: A SYSTEMATIC LITERATURE REVIEW Nelly Reinalda Sidabutar; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/8t605p38

Abstract

Financial fraud has become one of the most critical challenges in the modern digital economy, particularly with the rapid expansion of e-commerce, mobile payments, and online financial transactions. Artificial Intelligence (AI), Big Data Analytics (BDA), and Blockchain technology have emerged as transformative tools for enhancing fraud detection, prevention, and mitigation. This systematic literature review (SLR) aims to synthesize the state-of-the-art academic research on how these technologies contribute to identifying, predicting, and controlling fraudulent activities in financial systems. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach, twenty-three peer-reviewed studies published between 2019 and 2025 were analyst based on their theoretical frameworks, methodological designs, and empirical findings. The results reveal three main technological convergence trends: (1) the integration of AI and BDA for pattern recognition and anomaly detection; (2) the use of Blockchain for decentralized data security and auditability; and (3) the hybridization of AI–Blockchain–Big Data for real-time fraud prevention. The review also identifies current challenges, such as data privacy concerns, model interpretability, and the scalability of analytical frameworks. This study contributes to the literature by providing a holistic view of technological evolution in financial fraud detection, highlighting key gaps, and proposing a future research agenda for more transparent, adaptive, and intelligent financial ecosystems.
THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY, INDEPENDENT COMMISSIONERS, AND INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY WITH FREE CASH FLOW AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE PERIOD OF Frisky Anistya; Fahmi Natigor Nasution; Keulana Erwin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze whether liquidity, leverage, profitability, independent commissioner, and institutional ownership affect dividend policy with free cash flow as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The study employed purposive sampling, selecting 25 companies from a population of 47 mining sector firms listed on the IDX, yielding 100 observations. Hypothesis testing was conducted using panel data regression analysis and Moderated Regression Analysis (MRA) with EViews software. The results indicate that liquidity does not affect dividend policy. Leverage does not affect dividend policy. Profitability has a significant positive effect on dividend policy. Independent commissioner and institutional ownership do not affect dividend policy. Free cash flow cannot moderate the effect of leverage, profitability, or institutional ownership on dividend policy.
THE EFFECT OF LEVERAGE, PRODUCTIVITY, AND DEVIDEND POLICY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATOR IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE IINDONESIA STOCK EXCHANGE Willman S; Fahmi Natigor Nasution; Isfenti Sadalia
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the effect of leverage, productivity, and dividend policy on firm value in consumer goods industry sector companies listed on the Indonesia Stock Exchange during the period 2022-2024, and to examine the role of firm size as a moderating variable. The research sample was determined using purposive sampling, resulting in 24 companies with 72 panel data observations. The analytical method used is Moderated Regression Analysis (MRA) with a Fixed Effect Model (FEM-EGLS) approach selected through Chow and Hausman tests. Results show that leverage has a positive and significant effect on firm value, while productivity has a positive but insignificant effect, and dividend policy has a negative but insignificant effect on firm value. Firm size significantly moderates the effect of leverage on firm value in a negative direction (pure moderator), but is unable to moderate the effects of productivity and dividend policy on firm value. These findings imply that capital structure management must be optimized, while asset utilization efficiency and dividend policy require more effective management to provide positive signals to investors.
THE EFFECT OF LEVERAGE, INVENTORY TURNOVER RATIO, AND CASH TURNOVER RATIO ON LIQUIDITY WITH PROFITABILITY AS A MODERATING VARIABLE IN TRANSPORTATION AND LOGISTICS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2022–2025 PERIOD Nahzwha Andariesta; Fahmi Natigor Nasution; Firman Syarif
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study examines the effect of leverage, the inventory turnover ratio, and the cash turnover ratio on liquidity, with profitability positioned as a moderating variable, in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This issue is important because several logistics firms recorded a Current Ratio below the ideal threshold despite rising revenues, indicating inefficiency in managing short-term financial obligations. Liquidity was measured by the Current Ratio, leverage by the Debt to Equity Ratio, inventory turnover by the Inventory Turnover Ratio, cash turnover by the Cash Turnover Ratio, and profitability by Return on Assets. Using purposive sampling, 25 companies were selected from a population of 39, yielding 100 firm-year observations analyzed through panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The Random Effect Model was chosen as the best estimator based on the Chow and Hausman tests. The results indicate that leverage has a significant negative effect on liquidity, the inventory turnover ratio has a significant positive effect on liquidity, while the cash turnover ratio has no significant effect on liquidity. Profitability significantly moderates the relationship between all three independent variables and liquidity, strengthening the negative effect of leverage and the effect of cash turnover, while weakening the positive effect of inventory turnover.
Co-Authors Amlys Syahputra Silalahi Elwis Sitorus Erlina Erlina Firman Syarif Frisky Anistya Ibnu Austrindanney Sina Azhar Isfenti Sadalia Iskandar Muda Jasmine Keulana Erwin Meifanny Azri Shafira Meilita Tryana Sembiring, Meilita Tryana Moza Safira Nahzwha Andariesta Nelly Reinalda Sidabutar Nisrul Irawati Sabariah Sabariah Sambas Ade Kesuma Shara Ketty Moretta Situmorang Susan Cornelya Hermina Syahyunan Syahyunan Thalita Syafira Thioly T. Sitanggang Wilda Anabia Prasasti Willman S Zaini Widya Ramadhani