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All Journal Jurnal Keuangan dan Perbankan JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Manajemen Teori dan Terapan JDE (Journal of Developing Economies) JEMPER (Jurnal Ekonomi Manajemen Perbankan) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Target : Jurnal Manajemen Bisnis J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Genesis Indonesia Jurnal Pengabdian Pada Masyarakat Jurnal Pepadu Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pengabdian dan Inovasi JUAN: Jurnal Pengabdian Nusantara JPMI Jurnal Pengabdian kepada Masyarakat IPTEKS Income : Digital Business Journal Jurnal Pengabdian Pada Masyarakat IPTEKS
Saputra, Sahdan
Ilmu Komputer, Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Pengaruh Profitabilitas, Harga Komoditas Batubara dan Inflasi terhadap Nilai Perusahaan Widnyana, Ida Bagus Ari; Nirwana, Baiq Nadia; Dethan, Stevany Hanalyna; Jati, L. Jatmiko; Saputra, Sahdan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3486

Abstract

Indonesia merupakan negara yang kaya akan sumber daya manusia maupun sumber daya alam yang tersedia. Salah satu hasil alam Indonesia yang merupakan komoditi produk ekspor terbesar adalah batubara. Indonesia termasuk sebagai salah satu raja ekspor batu bara dunia, tepatnya pada urutan ke-2 dalam daftar negara pengekspor batu bara terbesar di dunia. Profitabilitas adalah rasio untuk menilai kemampuan perusahaan dalam mencari keuntungan. Rasio ini juga memberikan ukuran tingkat efektivitas manajemen suatu perusahaan dan ditunjukkan oleh laba yang dihasilkan dari penjualan dan pendapatan investasi. Harga batu bara juga berhubungan dengan permintaan dan penawaran di pasar energi global. Ketika permintaan batubara meningkat biasanya karena terjadi pertumbuhan ekonomi yang kuat. Pada saat yang sama, penurunan pasokan batu bara misalnya akibat pembatasan produksi atau gangguan pasokan juga dapat menyebabkan kenaikan harga. Inflasi merupakan fenomena meningkatnya secara umum harga barang dan jasa dalam suatu perekonomian dalam jangka waktu tertentu. Inflasi dapat dapat mempengaruhi nilai suatu Perusahaan.Sample pada penelitian ini adalah 19 perusahaan Pertambangan Batubara yang terdaftar pada BEI pada periode 2017 – 2021. Pengujian terhadap hipotesis pada penelitian ini menggunakan analisis regresi linier berganda menggunakan alat bantu software SPPS. Berdasarkan hasil pengujian profitibilitas berpengaruh negatif signifikan terhadap nilai perusahaan, harga berpengaruh positif terhadap nilai perusahaan, dan inflasi berpengaruh positif terhadap nilai perusahaan.
Impact of Asian Financial Stress on Indonesian Bank Credit Growth Saputra, Sahdan; Ihyani, Layali
Journal of Developing Economies Vol. 10 No. 2 (2025)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jde.v10i2.65458

Abstract

Objective: This study aims to analyze the influence of the Financial Stress Index from Asian countries with high economic connectivity on the growth of bank credit in Indonesia, such as Singapore, China, Hong Kong, Japan, and Malaysia. Methods: Using time series data from the growth of general bank credit in Indonesia and the Financial Stress Index (FSI) from each country from January 2011 to August 2023, the total number of observations (N) in this study is 152. Therefore, this study uses the multiple linear regression method with the Ordinary Least Squares (OLS) approach. Findings: The findings reveal that the Financial Stress Index (FSI) from economically connected Asian countries does not significantly influence Indonesia’s bank credit growth. In contrast, domestic FSI shows a negative and significant effect, indicating that internal financial stress directly slows credit expansion and increases overall credit risk. The results also show that banks with larger asset sizes experience a greater reduction in credit growth, consistent with the negative impact of the SIZE variable. Additionally, higher operational costs (BOPO) further hinder credit growth, while increases in third-party funds (TPF) significantly enhance credit expansion and support lending capacity. Originality/Value: This study offers new evidence by showing that external financial stress from major Asian partners does not affect Indonesia’s credit growth, while domestic stress plays a decisive role. These findings expand the literature on financial spillovers by revealing Indonesia’s unique resilience compared to other emerging markets. Practical/Policy implication: These findings suggest that bank management should anticipate the Financial Stress Index (FSI) stemming from domestic sources by diversifying their credit portfolios. Meanwhile, regulators can formulate policies to mitigate the impact of external financial stress, such as macroprudential policies and regulations that encourage banks to increase their capital adequacy ratio during periods of economic stress.
IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL SEBAGAI MODEL PEMBELAJARAN VOKASIONAL DI MA TARBIYATUL MUSTAFID Ihyani, Layali; Saputra, Sahdan; Marswandi, Ega Dwi Putri; Marlina, Febria Nurmelia; Mubin, Miftahul; Komala, Rina
Jurnal Pepadu Vol 6 No 4 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i4.9307

Abstract

This community service activity aims to improve the financial literacy of Social Sciences (IPS) students through the application of accrual-based accounting records, using a participatory socialization method. The background of this activity stems from the phenomenon that accounting education in secondary schools is still predominantly cash-based, making it difficult for students to distinguish between income and cash receipts, resulting in limited experience in recording complex transactions. The identified research gap is the limited study of the implementation of accrual accounting in the context of secondary education, especially among IPS students, even though this competency is highly relevant to modern accounting demands. The activity was carried out at MA Tarbiyatul Mustafid Baturimpang, Narmada District, involving 21 students from Class XII IPS-2. The implementation method consisted of three stages: theoretical explanation, simulation of transaction-recording practices, and evaluation through pre- and post-tests. The results showed a significant increase in students' understanding, with the average pre-test score rising from 45 to 78 in the post-test score. A total of 72% of students were able to apply accrual principles in simple case studies, and 85% of the groups successfully prepared accrual-based financial statements. Participant responses were also very positive, with 88% stating that the material was easy to understand, and 92% expressing interest in practicing it in daily life. The novelty of this activity lies in the integration of accrual practice into students’ daily simulations through a participatory approach, which has rarely been implemented in high school curricula. These findings not only strengthen students’ accounting competencies but also offer an innovative learning model that can be replicated in other schools to support the enhancement of vocational education
Co-Authors AHMAD MURAD Alfilail, Nur Arifin, Vanesa Aristanti Baiq Nadia Nirwana Baiq Rabiatu Adawiyah Kartika Wulan Dedi Aprianto Ega Dwi Putri Marswandi Febria Nurmelia Marlina Hadi, Heri Sopian Hasina, Zahwaril Komala, Rina Lalu Yayan Ardiansyah Lanang Sakti Layali Ihyani Memy Wardani Elthia Mohammad Ziad Anwar Mubin, Miftahul Naro, Antonius M. K. Nur Alfilail opan, opansatriamandala Putri, Tri Veny Putri, Velmi Maya R. Ayu Ida Aryani Ridha Nurul Hayati Rina Komala Rini Anggraini, Rini Rosidah Alawiyah Safitri, Erika Zain Stevany Hanalyna Dethan Syafira Mahfuzi Ardiyati Wangi, Baiq Larre Ginggit Sekar Widnyana, Ida Bagus Ari Wira Hendri Wisudanto Wisudanto Wiwik Wida Farwati Wiya Suktiningsih Zahrah, Zahrah Zubaedi