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All Journal The Indonesian Accounting Review Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Liquidity: Jurnal Riset Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Professional Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Manajemen Kewirausahaan Jurnal Ilmiah Akuntansi Kesatuan JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Jurnal Scientia Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JURNAL LENTERA AKUNTANSI Jurnal Pajak dan Bisnis (Journal of Tax and Business) Journal of Social Research Apssai Accounting Review (ApAR) Trilogi Accounting & Business Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia Metris: Jurnal Sains dan Teknologi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ekobisman : Jurnal Ekonomi Bisnis Manajemen Journal of Ekonomics, Finance, and Management Studies Jurnal Greenation Ilmu Akuntansi Jurnal Manajemen Bisnis Krisnadwipayana
JMV Mulyadi
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ANALISIS  FAKTOR-FAKTOR  YANG   MEMPENGARUHI  PENYERAPAN ANGGARAN BELANJA DENGAN PERENCANAAN ANGGARAN SEBAGAI  PEMODERASI PADA PEMERINTAH KOTA DEPOK TAHUN 2013-2017. Ani, Lelly; Mulyadi, JMV; Pratowo, Dwi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 5 No 1 (2020): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jeko.v5i1.1638

Abstract

Lelly Ani1, JMV. Mulyadi2, Dwi Pratowo3 Pemerintah Kota Depok1,Sekolah Pascasarjana Universitas Pancasila23 lellyani79@gmail.com Abstract The research objective was to analyze factors influencing the budget absorption in Depok Municipality with Budget Planning as a moderating variable. The research was causal associative research. It applied survey research methodology. The population was 190 respondents that consisted of the users of budget/authority to use budget, commitment makers, financial administrative officials, activity technical executors, and treasurer for expenditures in 38 SKPDs. The data were gathered by using questionnaires SKPD in Depok Municipality. The total sample of respondents was 114 peoples. The data were processed using multiple regression and residual analysis. The results showed that Human Resources Competence, the process of procurement of goods and services, and organizational commitment partially have a significant positive effect on the absorption of Depok City budget. Budget planning which is a moderating variable can strengthen the relationship between Human Resources Competence towards budget absorption, but budget planning does not strengthen the relationship between the procurement of goods and services, and organizational commitment to the absorption of the Depok City budget.
AKUNTABILITAS DAN TRANSPARANSI TERHADAP PUBLIC TRUST DALAM PENGELOLAAN KEUANGAN DI KLASIS PORT NUMBAY Patty, Brigitte Liony; Mulyadi, JMV; Sailendra; Harnovinsah; Ahmar, Nurmala
APSSAI ACCOUNTING REVIEW Vol 4 No 1 (2024): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i1.107

Abstract

This research aims to test and analyze whether accountability and transparency influence public trust in the financial management of the Klasis Port Numbay with religiosity as a moderating variable. This research uses quantitative research methods using the WarpPLS 7.0 application. The population is GKI churches located within the Klasis Port Numbay office environment, with the sample being the chairman of the congregation council, the congregation treasurer, and several congregation members with the qualifications to understand church financial management. The data analysis tests in this research are descriptive statistical tests, measurement models (outer models), inner model analyses, and hypothesis testing. The research results show that accountability and transparency positively and significantly affect public trust in financial management. Religiosity can moderate accountability toward public trust in financial management, and religiosity can moderate transparency toward public trust in financial management.
Analisis Pengaruh Leverage, Ownership Structure, Firm Size Dan Mekanisme Corporate Governance Terhadap Kinerja Lingkungan Dengan Profitabilitas Sebagai Variabel Moderasi : Studi Empiris Pada Perusahaan Industri Dasar Dan Kimia Yang Terdaftar Di BEI Meas, Albertina Dilianty Eka; Mulyadi, JMV; Sihite, Mombang
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 5 No. 1 (2024): November 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v5i1.347

Abstract

This research aims to analyze the influence of Leverage, Ownership Structure, Firm Size and Corporate Governance Mechanisms on Environmental Performance with Profitability as a Moderating Variable for Empirical Studies in Basic Industrial and Chemical Companies Listed on the BEI. The population in this research is basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2017 - 2021. The research sample was taken from the population in the 2017 - 2021 period, namely 60 basic industrial and chemical companies listed on the IDX. The data analysis method in this research uses descriptive statistics and multiple linear regression analysis. The research results show that Leverage, Ownership Structure, Firm Size, and Profitability have a positive effect on Environmental Performance. Corporate Governance has no effect on Environmental Performance. Profitability does not significantly strengthen the relationship between Leverage and Environment Performance and the Ownership Structure relationship on Environmental Performance. Profitability does not significantly strengthen the relationship between firm size and environmental performance. Profitability does not significantly strengthen the relationship between Corporate Governance and Environmental Performance. Leverage, Ownership Structure, Firm Size, Corporate Governance, and Profitability together have an influence on Environmental Performance.
Pengaruh Intellectual Capital dan Green Accounting terhadap Financial Performance di Moderasi oleh Strategy Business Arsyiyanti, Nur; Ahmar, Nurmala; Mulyadi, JMV
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 2 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i2.68

Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh intellectual capital dan green accounting terhadap financial performance yang dimoderasi dengan business strategy. Dalam penelitian ini, sampel yang digunakan berjumlah 84 data perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2019-2022. Data penelitian ini diperoleh dari laporan keuangan yang dikeluarkan oleh perusahaan pertambangan yang sesuai dengan kriteria sampel dan diuji menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan SmartPLS. Hasil penelitian menunjukkan intellectual capital dan green accounting, memiliki pengaruh terhadap financial performance, business strategy tidak berpengaruh terhadap financial performance, business strategy tidak dapat memperkuat pengaruh intellectual capital terhadap financial performance, Business Strategy dapat memperkuat pengaruh green accounting terhadap financial performance.
Determinan Surplus (Defisit) Underwriting Dana Tabarru’ Pada Perusahaan Asuransi Umum Syariah Indonesia Didi; Djaddang, Syahril; Mulyadi, JMV
Metris: Jurnal Sains dan Teknologi Vol. 25 No. 02 (2024): Desember
Publisher : Prodi Teknik Industri, Fakultas Teknik - Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/metris.v25i02.6332

Abstract

This study aims to examine the effect of claims, reinsurance and investment returns on the tabarru' underwriting surplus (deficit) which is moderated by the proportion of tabbaru' funds. The approach used in this research is a quantitative approach. The sample used in this research is companies in the Islamic financial institution industry, especially general Islamic insurance companies that are registered with the Financial Services Authority (OJK) as of December 31, 2021, totaling 18 companies. Research data were analyzed using panel regression analysis techniques with the Eviews program 12.0. The results of this study indicate that claims have a significant effect on the underwriting surplus (deficit) of tabarru' funds, likewise the proportion of tabbaru' funds can moderate the effect of claims on the underwriting surplus (deficit) of tabarru' funds. The results of this study also prove that reinsurance and investment returns are not a factor that can partially affect the underwriting surplus (deficit) of tabarru' funds, but simultaneously, claims, reinsurance and investment returns and the moderating effect of the proportion of tabarru' funds can affect the surplus (deficit) underwriting tabarru' funds with a contribution of 17.19%.
Pengaruh Pengungkapan Enterprise Risk Management, Size Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Pemoderasi: (Studi Empiris Terhadap Laporan Keuangan Perusahaan Property dan Real Estate yang Terdaftar Di BEI Tahun 2015-2020) Prastika, Fifyt Laily Very; Mulyadi, JMV; Darminto, Dwi Prastowo
Jurnal Pajak dan Bisnis Vol 6 No 1 (2025): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v6i1.299

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Enterprise Risk Management, size dan profitabilitas sebagai variabel independen terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi dan kebijakan hutang sebagai variabel kontrol. Populasi dalam penelitian ini berjumlah 65 perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2020. Penentuan sampel penelitian menggunakan metode purposive sampling dan diperoleh sampel sebanyak 28 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Enterprise Risk Management dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi masing-masing sebesar 0,081 dan 0,001. Secara parsial variabel profitabilitas dan kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi masing-masing sebesar 0,011 dan 0,862. Sedangkan kebijakan dividen sebagai moderator memperlemah variabel Enterprise Risk Management, size dan profitabilitas terhadap nilai perusahaan dengan nilai signifikansi masing-masing sebesar 0.889, 0.698 dan 0.170
FAKTOR FAKTOR YANG MEMPENGARUHI EFISIENSI PERUSAHAAN PADA BANK PEMBANGUNAN DAERAH TAHUN 2015 - 2019 Tiara, Silvia Agustin; Djaddang, Syahril; Mulyadi, JMV; Syailendra, Syailendra
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1657

Abstract

This study aims to find out and analyze whether the variables ROA, CAR, BOPO, and NPL affect the efficiency of companies at Regional Development Banks (BPD) and determine the effect of earnings quality as a moderator. The sample used in this research comes from BPD in Indonesia with audited financial statements. The population was taken from the period 2015 to 2019. The data used is secondary data using multiple linear regression analysis techniques. The results of this study indicate that the CAR and NPL variables have a significant effect on efficiency, while the ROA and BOPO variables do not have a significant effect on efficiency, the existence of Profit Quality as a moderator of the four independent variables also does not have a significant effect on BPD efficiency in Indonesia in 2015 -2019. The magnitude of the effect of the variables ROA, CAR, BOPO, NPL, and Profit Quality as a moderator has a coefficient of determination of 27.8%. In comparison, 72.2% efficiency is explained by other variables outside of this study.Keywords: Operating Expenses to Operating Income, Capital Adequacy Ratio, Profit Quality, Non Performing Loans, Return On Assets
EFFICIENCY MEASUREMENT WITH INDUSTRY-BASED DATA ENVELOPMENT ANALYSIS (DEA): A LITERATURE REVIEW Silvia Rahmadani; Nurmala Ahmar; JMV Mulyadi
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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

Abstract

This research describes efficiency measurement with Industry-based Data Envelopment Analysis (DEA). The samples obtained amounted to 25 articles that discussed Data Envelopment Analysis (DEA). Researchers classify based on researchers, titles, input and output variables, and the results of each article. The research design used in this research is Literature Review. Based on the results of a review of several articles regarding efficiency measurement with Data Envelopment Analysis, it is as follows, the ability to produce maximum output with existing inputs is the expected performance. When measuring Data Envelopment Analysis (DEA) we are faced with the condition of how to get the optimal output level with the existing input level, or determine the minimum input level by shouting a certain output level.
Effect of Green Accounting and CSR Disclosure on Financial Performance, Moderated by Institutional Ownership Surahmat, Surahmat; Sailendra, Sailendra; Mulyadi, JMV
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2807

Abstract

Financial performance is a description of the company's financial condition in a certain period that shows the company's ability to manage its resources. This study aims to analyze the effect of green accounting and CSR disclosure on financial performance, moderated by institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2023. Financial performance projected by Return on assets (ROA). This test uses 50 samples of company data using purposive sampling method. Data analysis method using multiple linear regression. The results showed that green accounting which is proxied with Public Disclosure Program for Environmental Compliance (PROPER) predicate has a negative and significant effect on financial performance. CSR disclosure has a positive effect on financial performance. Institutional ownership moderates the influence of green accounting on financial performance and a negative moderator in the relationship between CSR disclosure and financial performance.
Determinan Pengambilan Keputusan Berinvestasi Dengan Creativity Sebagai Moderator Manurung, Erpina; Sailendra; Mulyadi, JMV; Djaddang, Syahril
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 5 No. 3 (2025): Mei 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v5i3.395

Abstract

Tujuan penelitian ini adalah untuk melihat bagaimana literasi keuangan, toleransi risiko, dan perilaku keuangan berdampak pada keputusan investasi dengan kreativitas sebagai variabel pemoderasi. Studi ini menggunakan data primer dan dianalisis dengan Statistical Software Suite, (SPSS). Menurut penelitian, dari 243 Responden yang telah diteleti dan data valid. orang yang memiliki pemahaman yang baik tentang keuangan lebih cenderung membuat keputusan investasi yang bijak dan terencana. Namun, toleransi risiko dan perilaku keuangan tidak memiliki dampak yang signifikan terhadap keputusan investasi, yang menunjukkan bahwa faktor lain mungkin lebih menentukan dalam pengambilan keputusan investasi. Interaksi anatara literasi keuangan dan kreativitas berpengaruh signifikan terhadap keputusan berinvestasi, tetapi dengan dampak negatif. Sementara interaksi antara toleransi risiko dan kreativitas dan juga interaksi antara perilau keuangan dan kreativitas tiak berpengaruh terhadap keputusan berinvestasi. Hal ini menunjukkan bahwa literasi keuangan sangat penting saat membuat keputusan investasi, dan bahwa karena pertimbangan yang lebih kompleks, kreativitas dapat menyebabkan keputusan menjadi lebih lama
Co-Authors Agus Nugroho, Agus Alboin Sihombing Alkotdriyah, Putri Puspa Angga Prasetia Ani, Lelly APRILLIA . Arsyiyanti, Nur Asy’ari, Asy’ari Aulia Lathifa Choirul Anwar DARMANSYAH . Darminto, Dwi Prastowo Dewi Sundari, Dewi Dian Firmansyah Djadaang, Syahril Djaddang , Syahril Djaddang, Syahril Do Bagus, Marwah Khairunnisa Dona Valida Nurhidayati Edy Supriyadi Fe, Didi FEVIN ANDRYANTO Firmansyah, Dian Fitrianti, Dini Harnovinsah Harnovinsah Hendratmi, Henny Hermiyetti Herry Winarto kusumastuti, nuke Laurentine Novenita, Maria liana, sherry Lisdawati Lisdawati Luh Putu Ratna Sundari LUTHFIANA MEYDA KUSUMA Lysandra, Shanti M Ardiansyah Syam, M Ardiansyah Manurung, Erpina Marnilin, Feni Meas, Albertina Dilianty Eka Muhammad Yusuf Muhammad Zacky Nurhidayati, Dona Valida Nurmala Ahmar Nurmala Amhar, Nurmala Patty, Brigitte Liony Peni Setiyo Wati Prastika, Fifyt Laily Very Pratowo, Dwi Putri Zahra Afiifah Putri Zahra Afiifah Putri, Putri Surya Permatasari Rahayu Eka Prasatya Rinti Dwijayantie Sailendra Sailendra, Sailendra Selvi Marcellia Sidantha, Bagus Sihite, Mombang Silalahi, Vincentius Marliando Silvia Rahmadani Silvia Rahmadani Sudradjat, Sudrajat Sulastri, Ranti Surahmat Surahmat, Surahmat Suratno Suratno Suratno Suyanto Suyanto syailendra, syailendra Tiara, Silvia Agustin Wasininingsih Widarto Rachbini Wieldy Menanda Yadinta, Pipit Awwalina Farihin Yudy Dwi Santoso Yuliandi, Yuliandi