Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Journal of Society, Community and Business Development
Amir Amir
Universitas Muhammadiyah Purwokerto
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Empowering Farmers: Leveraging Digital Platforms to Enhance Sales at Koperasi Petani Jaya Makmur: Koperasi Petani Jaya Makmur amir amir; Achmad Fauzan
Journal of Society, Community and Business Development Vol. 3 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Purwokerto

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

Abstract

Koperasi Petani Jaya Makmur is a cooperative that produces various processed food products such as vegetables, fruits, and various spices. Established in 2020, one of its flagship products is a new variety of papaya. However, to date, the cooperative has not had an official promotional website, which has limited the dissemination of information and sales to the broader public. One effort to enhance marketing to the public is by building a website as a digital marketing medium containing product information, activities, news, and more. The website creation process begins with collecting as much data as possible for content, followed by building the website and hosting it on a server using the official business domain. A website administrator is responsible for managing the website and its content. The website is expected to increase the cooperative's visibility among the general public in Indonesia and serve as the primary source of information for the cooperative.
Implementation of Green Banking and Determinant Factors: Testing the Mediation Effect of Green Financing Lelly Kartika Sari; Sri Wahyuni; Naelati Tubastuvi; Amir Amir
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 9 No. 2 (2026): January - June Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v10i1.4001

Abstract

This study examines the effects of bank size, profitability, institutional ownership, and operational efficiency on green banking implementation, with green financing as a mediating variable, using data from nine Islamic commercial banks in Indonesia during 2020–2024. Employing a quantitative approach with path analysis and Sobel tests, the results show that bank size and profitability have a significant positive effect on green financing, while institutional ownership and operational efficiency do not. In the green banking model, bank size and green financing significantly enhance green banking disclosure, whereas profitability, institutional ownership, and operational efficiency exhibit no direct effect. Mediation analysis confirms that green financing significantly mediates the relationships between bank size, profitability, and institutional ownership and green banking, but fails to mediate the effect of operational efficiency. These findings indicate that green financing functions as a critical transmission mechanism linking internal bank characteristics to sustainability disclosure. The study contributes theoretically by extending stakeholder theory through the integration of green financing as a mediating mechanism in Islamic banking, and practically by highlighting that regulatory and managerial efforts should prioritize strengthening green financing capacity, particularly in large and profitable banks, to improve the effectiveness of green banking implementation in Indonesia.
Likuiditas, Solvabilitas, dan Nilai Perusahaan Subsektor Food and Beverage: Peran Ukuran Perusahaan sebagai Variabel Moderasi Dinil Islamiyah Assa'adah; Amir Amir; Suryo Budi Santoso; Rezky Pramurindra
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8807

Abstract

This study aims to examine the effect of liquidity and solvency on firm value, with firm size serving as a moderating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs secondary data obtained from annual financial statements selected using a purposive sampling technique, resulting in 328 observations. The data were analyzed using panel data regression with the Fixed Effect Model (FEM), selected based on the Chow and Hausman tests. The moderating effect was examined using Moderated Regression Analysis (MRA), while heteroscedasticity and autocorrelation issues were addressed using robust standard errors. The results indicate that liquidity has no significant effect on firm value, whereas solvency has a positive effect on firm value. Furthermore, firm size is unable to moderate the relationship between liquidity and firm value. In contrast, firm size significantly moderates the relationship between solvency and firm value with a negative direction, indicating that firm size weakens the positive effect of solvency on firm value. These findings suggest that investors in the food and beverage subsector place greater emphasis on capital structure than on liquidity when evaluating firm value. This study provides empirical evidence regarding the role of firm size in the relationship between financial ratios and firm value during the post-pandemic period.
Co-Authors Achmad Fauzan Dinil Islamiyah Assa'adah Lelly Kartika Sari Naelati Tubastuvi Pramurindra, Rezky Sri Wahyuni Suryo Budi Santoso