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All Journal Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Studi Ilmu Manajemen dan Organisasi Jurnal Manajemen Mandiri Saburai (JMMS) JELAJAH: Journal of Tourism and Hospitality DEVOTE: Jurnal Pengabdian Masyarakat Global Journal of Artificial Intelligence and Digital Business Journal of Management and Innovation Entrepreneurship (JMIE) Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Bakti Masyarakat Manajemen Indonesian Journal of Community Empowerment Journal of Governance and Public Administration Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi Welfare: Jurnal Pengabdian Masyarakat Jurnal JEJAMA Manajemen Malahayati Harmoni Economics: International Journal of Economics and Accounting
Euis Mufahamah
Universitas Malahayati
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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The Effect of Macroeconomic Factors on Equity Mutual Fund Returns on the Bibit Application, Moderated by JCI Volatility (2020-2024) Suryani; Euis Mufahamah; Anita
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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This study aims to analyze the influence of inflation, interest rates, and exchange rates on stock mutual fund returns on the Bibit application with JCI volatility as a moderation variable. The approach used is quantitative with multiple linear regression analysis methods and Moderated Regression Analysis (MRA). The data used is secondary data that includes inflation rates, interest rates, exchange rates, JCI volatility, and stock mutual fund returns in certain research periods. The results of the study show that partially inflation, interest rates, and exchange rates have a significant influence on the return of stock mutual funds. In addition, JCI volatility has been proven to be able to moderate the relationship between inflation and exchange rates on stock mutual fund returns, but it is unable to moderate the effect of interest rates on returns. These findings indicate that macroeconomic conditions and stock market volatility dynamics play an important role in determining the performance of stock mutual funds. Therefore, investors and investment managers need to carefully consider these factors in their investment decision-making, especially in the use of digital platforms such as the Bibit application, in order to maximize potential profits and minimize risks that may arise.
Analysis of Financial Distress Using Financial and Non-Financial Indicators with the Altman Z-Score, Grover, and Springate Approaches Siti Musyafa'ah; Euis Mufahamah; Anita
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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This study aims to analyze financial distress using financial and non-financial indicators in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research method used is a quantitative approach with secondary data in the form of the company's annual financial statements, which is analyzed by regression panel data. The measurement of financial distress prediction in this study used the Springate model. Based on the results of the model selection test, the most appropriate approach to use is the Common Effect Model (CEM). The results of hypothesis testing showed that Leverage, Net Profit Margin, and Current Ratio had a significant effect on financial distress, while audit committees and institutional ownership had no effect on financial distress. Simultaneously, all independent variables have been shown to have a significant effect on financial distress. The implications of this study are expected to be a consideration for company management in improving the efficiency of financial management as well as for investors in assessing the level of financial health and risk of financial distress before making investment decisions.
Analysis of Firm Value Using Financial Ratios and Board of Directors Characteristics Through the Tobin's Q Method Bella Aldama Hardi Rahayu; Euis Mufahamah; Harold Kevin Alfredo
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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This study aims to analyze the influence of inclusive culture and promotion flexibility on the performance of ASN through employee engagement as a mediating variable to improve public services of ASN in the Pringsewu Regional Government. The research method used is a quantitative approach with Structural Equation Modeling (SEM) analysis through SmartPLS. The data used are primary data from ASN respondents via questionnaire and secondary data on ASN regulations in a certain research period. The results of the study show that inclusive culture and promotion flexibility partially have a significant effect on the performance of ASN. Employee engagement has been proven to play a significant role as a mediating variable in the influence of both on the performance of civil servants and public services. This finding implies that strengthening inclusive culture and promotion flexibility through employee engagement has an important role in optimizing the performance of civil servants, so the leadership of the Pringsewu Regional Government needs to implement inclusivity training policies and merit-based promotion reforms to improve public services.
Quantifying Stock Trading Volume in the Transportation Sector in View of Global Geopolitical Risk (GPR), World Oil Prices, and Inflation Syarief Hidayat; Euis Mufahamah; Anita
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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This study aims to analyze the influence of global geopolitical tensions (Geopolitical Risk/GPR), world oil prices, and inflation on the trading volume of transportation sector stocks in Indonesia. The transportation sector was chosen because it is highly sensitive to changing global conditions, energy costs, and domestic macroeconomic pressures. This study uses a quantitative approach with monthly secondary data for the period January 2022-December 2024 on five transportation sector companies listed on the Indonesia Stock Exchange, namely SMDR, ASSA, TAXI, BLTA, and TMAS. The analysis method used was panel data regression with model selection through Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that GPR, world oil prices, and inflation simultaneously have a significant effect on the trading volume of transportation sector stocks. Partially, GPR affects trading activities due to increasing market uncertainty, world oil prices affect trading volumes through changes in company operating costs, and inflation affects investor behavior related to risk expectations and purchasing power. These findings indicate that external dynamics and macroeconomic conditions play an important role in determining the liquidity and trading activities of the transportation sector in Indonesia.
The Influence of User Interface, Payment Flexibility, Flash Sales, and Perceived Enjoyment on Switching Intention among Gojek Application Users in Bandar Lampung Dina Sabila Darmawan; Euis Mufahamah; Hamida Nur Rahmawati
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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The increasingly fierce competition between digital service applications encourages companies to understand the factors that influence user switching intention. This study aims to analyze the influence of user interface, payment flexibility, flash sale, and perceived enjoyment on the switching intention of Gojek application users in Bandar Lampung City. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 105 respondents who are active users of the Gojek application in Bandar Lampung. The data analysis techniques used include validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results of the study show that partially user interface, payment flexibility, flash sale, and perceived enjoyment have a significant effect on Gojek users' switching intentions. Simultaneously, the four independent variables also have a significant effect on switching intention. These findings show that a good user experience, ease and flexibility of transactions, the right promotional strategy, and the level of enjoyment of using the app play an important role in suppressing users' intention to move to a competitor's app. This research is expected to be a consideration for Gojek in designing a more effective user retention strategy.
A Study of ESG Disclosure and Intellectual Capital on Environmental Risk with Sustainable Growth as a Moderating Variable in Big-Cap Multinational F&B Companies Denaza Putri Rahmadi; Euis Mufahamah; Anita
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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This study aims to analyze the effect of ESG Disclosure and Intellectual Capital on Environmental Risk, with Sustainable Growth as a moderating variable. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports of multinational Food & Beverage big-cap companies during the period 2020–2024.The analytical methods used include panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews software. ESG Disclosure and Intellectual Capital are used as independent variables, Environmental Risk as the dependent variable, and Sustainable Growth as the moderating variable.The results show that ESG Disclosure has a negative and significant effect on Environmental Risk, indicating that higher levels of sustainability disclosure reduce environmental risks. Intellectual Capital does not have a significant direct effect on Environmental Risk. However, Sustainable Growth strengthens the influence of ESG Disclosure and Intellectual Capital on Environmental Risk. In addition, ESG Disclosure and Intellectual Capital simultaneously have a significant effect on Environmental Risk.This study implies that companies need to integrate ESG practices, intellectual capital, and sustainable growth strategies to effectively manage environmental risks and achieve long-term sustainability.
The Influence of Market Orientation, Entrepreneurial Orientation, and Product Innovation on MSME Performance through Competitive Advantage in Culinary MSMEs in Kemiling, Bandar Lampung Rosda Hayati; Euis Mufahamah; Amril Samosir
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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This study aims to investigate the influence of Market Orientation (MO), Entrepreneurial Orientation (EO), and Product Innovation (PI) on MSME Performance through the mediating role of Competitive Advantage (CA) within the culinary sector in Kemiling District, Bandar Lampung. Employing a quantitative approach grounded in the Resource-Based View (RBV) theory, data were collected via structured questionnaires from 136 owners and managers of culinary MSMEs using a purposive sampling technique. The data were analyzed using multiple linear regression and causal step mediation analysis via SPSS 23. The results reveal that Market Orientation and Entrepreneurial Orientation significantly and positively affect Competitive Advantage, whereas Product Innovation does not. Furthermore, all three independent variables directly and significantly enhance MSME Performance. The mediation analysis demonstrates that Competitive Advantage acts as a full mediator for Market Orientation and a partial mediator for Entrepreneurial Orientation. However, Product Innovation affects MSME performance directly without mediation by competitive advantage. This research extends the RBV literature by clarifying that competitive advantage is not a universal mediator; while it is essential for translating market intelligence into financial success, product innovation in a saturated local culinary market acts primarily as a direct short-term performance driver.
Pengaruh ROA, Pertumbuhan Penjualan, Risiko Bisnis dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Sektor Kesehatan yang Terdaftar Di BEI Tahun 2019-2023 Lestari, Tria; Wuryanti, Lestari; Mufahamah, Euis
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7701

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Asset (ROA), pertumbuhan penjualan, risiko bisnis, dan ukuran perusahaan terhadap struktur modal pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh perusahaan sektor kesehatan yang terdaftar pada periode tersebut. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 8 perusahaan dari total 23 populasi dengan periode pengamatan selama 5 tahun, menghasilkan 40 sampel penelitian. Data yang digunakan merupakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Metode analisis yang digunakan adalah regresi linier berganda, disertai uji t, uji F, dan koefisien determinasi (R²) untuk menguji hipotesis secara sistematis. Hasil penelitian menunjukkan bahwa Return on Asset (ROA) berpengaruh negatif signifikan terhadap struktur modal, sedangkan pertumbuhan penjualan tidak berpengaruh signifikan. Risiko bisnis terbukti berpengaruh positif signifikan terhadap struktur modal, sementara ukuran perusahaan tidak menunjukkan pengaruh yang signifikan. Secara simultan, Return on Asset (ROA), pertumbuhan penjualan, risiko bisnis, dan ukuran perusahaan berpengaruh signifikan terhadap struktur modal. Temuan ini memberikan implikasi bahwa perusahaan perlu mempertimbangkan faktor profitabilitas dan risiko bisnis dalam menentukan kebijakan struktur modal yang optimal. Selain itu, hasil penelitian ini juga memberikan wawasan bagi investor dalam menilai kondisi keuangan perusahaan sebelum melakukan keputusan investasi.    
Pengaruh Keputusan Investasi, Kebijakan Hutang dan Kebijakan Deviden Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Hermayana, Anis; Wuryanti, Lestari; Mufahamah, Euis
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7734

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keputusan investasi, kebijakan hutang, dan kebijakan dividen terhadap nilai perusahaan pada perusahaan sub sektor properti yang terdaftar di Bursa Efek Indonesia periode 2020–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh perusahaan sub sektor properti yang terdaftar selama periode penelitian, serta teknik purposive sampling dalam penentuan sampel. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik analisis data yang digunakan meliputi analisis regresi linear berganda, uji t, uji F, serta koefisien determinasi (R²) untuk menguji hipotesis penelitian secara komprehensif dan sistematis. Hasil penelitian menunjukkan bahwa secara parsial keputusan investasi, kebijakan hutang, dan kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan. Namun, secara simultan ketiga variabel tersebut memiliki pengaruh yang signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa kombinasi kebijakan keuangan perusahaan secara bersama-sama lebih berperan dalam meningkatkan nilai perusahaan dibandingkan pengaruh masing-masing variabel secara terpisah. Penelitian ini memberikan implikasi bahwa manajemen perusahaan perlu mempertimbangkan integrasi kebijakan keuangan secara komprehensif dalam upaya meningkatkan nilai perusahaan. Untuk penelitian selanjutnya, disarankan menambahkan variabel lain seperti profitabilitas, kepemilikan manajerial, ukuran perusahaan, dan pertumbuhan perusahaan, serta memperluas cakupan sampel tidak hanya pada sub sektor properti tetapi juga sektor lain seperti perbankan dan pertambangan agar hasil penelitian lebih generalisasi dan komprehensif serta memiliki daya jelajah yang lebih luas.    
Pengaruh Content Media Sosial, Affiliate, Review Pelanggan Konversi Penjualan Produk Tiktok Shop Di Pt Garasi Agan Indonesia Sebagai Variabel Moderasi azzahra, jasmin; Mufahamah, Euis; Rahmawati, Hamida Nur
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Perkembangan social commerce melalui platform TikTok Shop mendorong perubahan strategi pemasaran dan perilaku konsumen dalam proses pembelian. Content media sosial, affiliate marketing, dan review pelanggan menjadi elemen penting yang berpotensi memengaruhi konversi penjualan. Namun, tingginya paparan konten dan promosi tidak selalu diikuti oleh peningkatan pembelian, sehingga kepercayaan konsumen dipandang perlu sebagai faktor yang memperkuat hubungan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh content media sosial, affiliate, dan review pelanggan terhadap konversi penjualan produk perawatan mobil di TikTok Shop PT Garasi Agan Indonesia dengan kepercayaan konsumen sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang ditentukan menggunakan rumus Slovin dari populasi sebanyak 13.978 konsumen. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linier berganda serta uji interaksi. Hasil penelitian diharapkan menunjukkan bahwa content media sosial, affiliate, dan review pelanggan berpengaruh terhadap konversi penjualan, serta kepercayaan konsumen mampu memperkuat pengaruh variabel pemasaran digital terhadap konversi penjualan. Penelitian ini diharapkan memberikan kontribusi teoretis dalam kajian social commerce serta manfaat praktis bagi perusahaan dalam menyusun strategi pemasaran digital di TikTok Shop.
Co-Authors Abdillah, Fredika Abid Akhmad Rasyid Adi Kurniawan Adi Prastyo Amellia Suganda Amril Samosir Andika Saputra Anita Anita Anita Anita Anita Arianzah, Ahmad Taufik Arie Fitria azzahra, jasmin Baehaqi Bella Aldama Hardi Rahayu Biaggi Laksana, Mohammad Dafitri, Rizkika Denaza Putri Rahmadi Dewi, Wuri Astamala Dina Sabila Darmawan Edi Purwanto Erna Listyaningsih Fadila Febriani Febrianty, Febrianty Fitria, Arie Hamida Nur Rahmawati Harold Kevin Alfredo Harun, Harmani Hasibuan, Kalijunjung Hermayana, Anis Iis Yani Indriani, Wiewiek Kalijunjung Hasibuan Lestari Wuryanti Lestari Wuryanti Lestari, Tria Magad, Azidan Mariska, Novalia Mas'ud, Biyan Naufal MAULANA, BIMA Muhammad Irfan Pratama Muhammad Muhammad Muhammad Muhammad Nanda Rahmadani Putri, Addela Mariska Putri, Fadillah Dwi Rahmawati, Hamida Nur Rahyono Rahyono Rahyono Rahyono Rahyono Rahyono Ramadhini, Putri Aulia Rengga Desca Saputra Rizkia Salsafara Rosda Hayati Safira Azzahra Sagala, Raihan Zaky Samosir, Amril Sari, Novita Yuliana Sejati, Hiro Selly Cheranica Siti Musyafa'ah Sofyani, Widya Suganda, Amellia Sukawati, Aprilia Dwi Suryani Suryani Suryani Syahromi, Syahromi Syarief Hidayat VAHERA, ANYELIR ALIYA Wati, Reffika Wicaksono, Fardan Abi Wiewiek Indriani Wuri Astamala Dewi Wuryanti, Lestari Yani, Iis