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All Journal Jurnal Mirai Management YUME : Journal of Management Jurnal Review Pendidikan dan Pengajaran (JRPP) Journal Online Manajemen ELPEI (JOMEL) Journal of Training and Community Service Adpertisi Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business International Journal of Economics, Business and Innovation Research Bata Ilyas Educational Management Review Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Zul Kahfi
Institut Kesehatan Dan Bisnis St Fatimah Mamuju
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Impact Of Financial Performance In Moderating Good Corporate Governance (GCG) With Profitability Sri Rahayu Indah Azhari; Ira Nasriani; Safriadi Darmansyah; Zul kahfi; Idayanti Nursyamsi
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2389

Abstract

This study examines the impact of Good Corporate Governance (GCG) on profitability, with the disclosure of financial performance serving as a moderating factor. The research sample comprises companies listed on the SRI-KEHATI index of the Indonesia Stock Exchange from 2021 to 2023. Data analysis was conducted using the Partial Least Square (PLS) technique. The findings reveal that while GCG has a positive influence on profitability, this effect is not statistically significant. However, when financial performance—particularly solvency—is introduced as a moderating variable, the relationship between GCG and profitability becomes both positive and significant. This suggests that stronger GCG practices, when reinforced by solid financial performance, notably enhance a company's profitability
Edukasi Sistem Informasi Akuntansi Sederhana sebagai Upaya Meningkatkan Transparansi dan Akuntabilitas Koperasi Pratama, Ibrahim; Trisnawaty, Trisnawaty; Kahfi, Zul; Nurhasanah, Andi Nurhasanah; Azhari, Sri Rahayu Indah
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 5 No. 2 (2025): Juli 2025
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jtcsa.v5i2.661

Abstract

This Community Service (PkM) activity aims to enhance the transparency and accountability of cooperative financial management through the implementation of a Simple Accounting Information System (SAIS) in several active cooperatives in Takalar Regency. The primary challenges faced by these cooperatives include manual financial record-keeping, susceptibility to errors, and a lack of accurate report availability, which hinders decision-making and erodes member trust. The service methodology employs a Participatory Action Research (PAR) approach, involving an initial survey, SAIS design based on spreadsheets, intensive training, and implementation assistance for eight core cooperative administrators. Data was collected through interviews, observations, and questionnaires administered to twelve active members. The activity's results indicate that cooperative administrators are able to operate the SAIS independently, producing monthly financial reports that were previously difficult to generate. The implementation of SAIS significantly improved members' perceptions of cooperative transparency and accountability, evidenced by easier access to information and an increase in trust. This success suggests that appropriate technology, even when simple, can be effective in improving cooperative financial governance and strengthening the foundation of trust. It is hoped that the outcomes of this PKM can serve as a replication model for other cooperatives in Takalar Regency to achieve more professional and sustainable financial management.
Dampak Inflasi, Suku Bunga, dan Nilai Tukar Terhadap Harga Saham Nurhasanah, Andi; Kahfi, Zul
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.8191

Abstract

This study aims to examine the effects of inflation, interest rates, and exchange rates on stock prices in metal and mineral mining companies listed on the Indonesia Stock Exchange (IDX). The data for this research was obtained from the financial reports of metal and mineral mining companies listed on the IDX. The study uses secondary data collected through observations made at the Capital Market Information Center (PIPM). The data analysis method used is multiple linear regression analysis. The results indicate that, partially, the variables inflation, interest rates, and exchange rates have a negative and significant effect on stock prices.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Trisnawaty, Trisnawaty; Kahfi, Zul; Irma, Irma; Krismayanti, Krismayanti; Nardia, Nardia
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 1 (2024): Volume 7 No 1 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i1.25373

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji profitabilitas dan likuiditas terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data dalam penelitian ini, diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder dengan mengunjungi wesite bursa efek Indonesia (idx.co.id). Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: secara persial profitabilitas dan likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan.
Pengaruh RGEC (Risk Profile, Good Corporategovernance, Earnings, And Capital) Terhadap Harga Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Kahfi, Zul; Azhari , Sri Rahayu Indah; Safitri, Ari Sarwo indah
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.v5i1.6720

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh RGEC (Risk profile, Good corporate governance, Earnings and Capital) terhadap harga saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2023. Data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan adalah data sekunder. Populasi penelitian ini yaitu 47 bank dengan menggunakan purposive sampling method menghasilkan 4 bank yang menjadi sampel, sehingga diperoleh 32 unit analisis dari total penelitian selama 8 tahun. Pada penelitian ini menggunakan teknik pengumpulan data dokumentasi. Analisis data yang digunakan pada penelitian ini adalah uji statistic deskriptif, uji asumsi klasik, uji hipotesis dengan bantuan Statistical Package For Special Science (SPSS). Hasil penelitian ini menunjukkan bahwa risk profile (NPL) tidak memiliki pengaruh dan positif terhadap harga saham. Good Corporate Governance (GCG) berpengaruh positif dan signifikan terhadap harga saham. Earning (ROA) berpengaruh positif dan signifikan terhadap harga saham. Capital (CAR) tidak berpengaruh dan negatif terhadap harga saham. Risk profile (NPL), GCG, earnings (ROA), capital (CAR) secara simultan mempunyai pengaruh terhadap variabel harga saham. Hubungan variabel risk profile (NPL), GCG, earnings (ROA), dan capital (CAR) relevan dengan teori sinyal dimana tingkat kesehatan bank dalam mengukur nilai perusahaan perbankan bisa terlihat dari kesehatan bank. Hasil penelitian ini mendukung teori sinyal dimana tingkat kesehatan bank metode RGEC memberikan pengaruh pada pemikiran seorang investor dimana kemudian bisa memberi pengaruh pada harga saham yang mana apabila semakin meningginya harga saham semakin meninggi juga nilai perusahaan.
The Impact of Accounting Conservatism in Mediating Auditor Rotation and Audit Quality Zul Kahfi; Andi Nurhasanah; Idayanti Nursyamsi
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16405

Abstract

The research data were gathered from Public Accounting Firms (KAP) in Makassar City that consented to participate. A field research methodology was employed, with primary data collected through questionnaires distributed to 34 respondents. The data were then analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The results indicate that auditor rotation has a positive and statistically significant effect on accounting conservatism. Additionally, the findings reveal that auditor rotation also significantly enhances audit quality, with accounting conservatism acting as a mediator in this relationship. This suggests that accounting conservatism plays a crucial role in strengthening the impact of auditor rotation on audit quality, providing valuable insights for both academic research and practical applications in the auditing profession.
Co-Authors Ainun Afrianti Arfah, Aryati Ari Sarwo Indah Safitri Asdar Waris Ayu Sri Wahyuni Azhari , Sri Rahayu Indah Azhari, Sri Rahayu Indah Hajering Idayanti Nursyamsi Idayanti Nursyamsi Ira Nasriani Irma Irma Junaid, Asriani Krismayanti, Krismayanti Mualimin, Sri Astuti Nardia, Nardia Nur Wahyuni Nurhasanah, Andi Nurhasanah, Andi Nurhasanah Nurwahyuni Nurwahyuni Pratama, Ibrahim Sabri Hasan Safitri, Ari Sarwo Indah Safriadi Darmansyah Safriadi Darmansyah Salim, Ema Sapira Sri Rahayu Indah Azhari Trisnawaty, Trisnawaty Zhulqarnain Zhulqarnain