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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Husaini
Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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THE IMPACT OF DIGITAL PAYMENT, FINANCIAL TECHNOLOGY, AND CONSUMER SERVICE ON INCOME INCREASE FOR TOP 50 MSMEs Nurhasanah; Husaini; Nur Afni Yunita; Malika Alia Kasta; Rina Humaira
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 3 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i3.2123

Abstract

This study aims to assess the impact of digital payments, financial technology, and consumer service on income growth among MSMEs in Banda Aceh. The study population consists of MSMEs in Banda Aceh, with purposive sampling selecting the top 50 MSMEs with the highest income growth during the observation period. The research uses a descriptive quantitative method with 50 MSME respondents in Banda Aceh. Data collection techniques include literature review, observation, interviews, questionnaires, and documentation. Data analysis uses multiple linear regression tests.
ANALYSIS OF FINANCIAL REPORT INTEGRITY IN GOVERNMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Husaini; Nurhasanah; Tista Febriani; Dinda Mutiara
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3941

Abstract

This study aims to analyse the integrity of financial reports in government companies in Indonesia. The independent variables examined in this research include independent commissioners, intellectual capital, audit committees, and audit tenure. The population comprises all of government companies listed on the Indonesia Stock Exchange during the period 2021–2023. Using purposive sampling, 20 companies were selected, resulting in a total of 60 observations analysed through panel data regression. Data analysis was conducted using EViews 12. The results indicate that the presence of independent commissioners has a positive and significant impact on financial report integrity. In contrast, intellectual capital shows a negative and significant influence. Meanwhile, the audit committee and audit tenure variables do not have a significant effect. The findings of this study are expected to assist potential investors in evaluating the quality of financial reporting as part of their decision-making process.
THE INFLUENCE OF FINANCIAL BEHAVIOR, FINANCIAL LITERACY, AND FINANCIAL MANAGEMENT BEHAVIOR ON THE FINANCIAL WELL-BEING OF MSME ACTORS IN LHOKSEUMAWE, THE ROLE OF FINANCIAL STRESS Nur Balkis; Ghazali Syamni; Husaini; Darmawati Muchtar; Iswadi; Marbawi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.4232

Abstract

This study examines the influence of financial behavior, financial literacy, and financial management behavior on the financial well-being of micro, small, and medium enterprises (MSMEs) in Lhokseumawe, Indonesia, with a particular focus on the mediating role of financial stress. This study is a quantitative study using a purposive sampling technique with a sample of 145 respondents (MSME owners) in Lhokseumawe. The data source comes from primary data obtained through questionnaires. The data analysis technique used is PLS-SEM with SmartPLS software. The results show that financial behavior and financial management behavior have a significant positive influence on financial well-being, while financial stress has a negative impact on financial well-being. Financial stress mediates the relationship between financial behavior and financial well-being, as well as between financial management behavior and financial well-being. These findings underscore the importance of promoting good financial practices and stress management among MSMEs to improve their financial well-being and contribute to local economic development.
DETERMINANTS OF GREEN FDI: A CASE STUDY OF TOP FOREIGN COUNTRY INVESTORS IN INDONESIA Riga Sanjaya; Ghazali Syamni; Husaini; Darmawati Muchtar; Jummaini; Aiyub
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.4249

Abstract

This study investigates the determinants of Green Foreign Direct Investment (Green FDI) in Indonesia by examining the effects of energy subsidies and the globalization index on Green FDI inflows. Panel data from six major investor countries during the 2020–2024 period were employed to test the research hypotheses. The results indicate that both energy subsidies and the globalization index have a positive and significant effect on Green FDI in Indonesia. These findings suggest that government policies supporting renewable energy and facilitating global economic integration play a key role in attracting environmentally sustainable investment. The study provides policy implications for decision-makers aiming to promote renewable energy development and advance Indonesia’s transition toward a low-carbon economy.
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND JOB SATISFACTION ON ORGANIZATIONAL CITIZENSHIP BEHAVIOUR WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE AT THE ACEH PROVINCIAL LAND OFFICE Enik Wijayanti; Faisal Matriadi; Marbawi; Sapna Biby; Ikramuddin; Husaini
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22074111

Abstract

This study aims to analyse the influence of transformational leadership and job satisfaction on organizational citizenship behaviour with organisational commitment as an intervening variable at the Aceh Provincial Land Office, where the dependent variables of this study are transformational leadership and job satisfaction, the independent variable is organizational citizenship behaviour, and the intervening variable is organisational commitment. The population in this study consists of employees of the Aceh Provincial Land Office, including the North Aceh District office, the Lhokseumawe City office and the Bireuen District office. The sampling technique used was simple random sampling, and a sample of 68 respondents was obtained, all of whom are employees of the Aceh Provincial Land Office. The research method used is quantitative, and data analysis is conducted using path analysis. The results of this study indicate that transformational leadership has a significant effect on organisational commitment, job satisfaction has a significant effect on organisational commitment. Transformational leadership has a significant effect on the organisational citizenship behaviour of employees at the Aceh Provincial Land Office, and job satisfaction has a significant effect on the organisational citizenship behaviour of employees at the Aceh Provincial Land Office. Furthermore, organizational commitment has a significant effect on the organizational citizenship behaviour of employees at the Aceh Provincial Land Office, transformational leadership significantly influences organizational citizenship behaviour through organizational commitment as an intervening variable, and job satisfaction significantly influences organizational citizenship behaviour through organizational commitment as an intervening variable.
TAX AVOIDANCE AS A MODERATOR OF TAX RATE, LEVERAGE, DIVIDEND POLICY, FIRM SIZE, AND FIRM VALUE Miladi Sutanti; Darmawati Muchtar; Rico Nur Ilham; Ghazali Syamni; Husaini; Jummaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

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

Abstract

This study examines the effects of effective tax rate, leverage, dividend policy, and firm size on firm value, with tax avoidance as a moderating variable, among food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative panel-data design was applied to 57 companies selected through purposive sampling, producing 285 firm-year observations. Secondary data were obtained from annual financial reports and analyzed using EViews. Random effects models were selected for the direct-effect specifications, whereas the interaction model used fixed effects. The findings show that tax rate, dividend policy, firm size, and tax avoidance do not have significant direct effects on firm value. Leverage has a negative and significant effect at the 10% level. Tax avoidance does not moderate the relationship between tax rate and firm value, but it significantly weakens the relationships of leverage, dividend policy, and firm size with firm value. The results indicate that debt and tax-planning decisions should be evaluated jointly because aggressive tax avoidance can intensify the adverse market implications of financing and corporate-scale decisions.
THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE IN THE SECTOR MINING ON THE INDONESIAN STOCK EXCHANGE PERIOD 2020-2022 Widya Lestari Nst; Nurhasanah; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.179

Abstract

This research aims to determine the influence of environmental accounting and corporate social responsibility on company value. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research sample was taken using a purposive sampling technique with four criteria which resulted in 15 companies worth observing. This research uses multiple linear regression analysis using the SPSS program. In this research, the environmental accounting variable is measured using the PROPER ranking value, the corporate social responsibility variable uses the GRI 4 index and the company value variable is measured using the Tobin's q ratio. The research results show that environmental accounting has a significant negative effect on company value. And corporate social responsibility has a significant positive effect on company value.
THE EFFECT OF SHARIA FINANCING ON COMPANY VALUE WITH PROFITABILITY AS A MODERATION VARIABLE IN SHARIA BANKING IN INDONESIA Fazliati; Zulfan; Husaini; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.180

Abstract

This research is to look at the influence of Murabahah, Mudharabah and Musyarakah on Company Value with Profitability as a moderating variable in Indonesian sharia banking for the 2019-2022 period. This research data can be accessed on the official website www.ojk.co.id. The sampling technique in this research used purposive sampling to obtain 11 companies. The data analysis technique in this research uses Panel Data Regression and MRA methods with the Eviews 10 application tool. The research results found by researchers are that Murabahah has a positive and insignificant effect on company value (PBV), Mudharabah has a positive and insignificant effect on company value (PBV), Musyarakah has a positive and significant effect on company value (PBV). Profitability is unable to moderate Murabahah, Mudharabah and Musyarakah in Indonesian sharia banking for the 2019-2022 period.
ANALYSIS OF MARKET ANOMALY JANUARY EFFECT ON PROPERTY AND REAL ESTATE STOCK ISSUERS IN INDONESIA Muhammad Dava Rizki; Ghazali Syamni; Husaini; Darmawati Mukhtar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.198

Abstract

This study was conducted to analyze the behavior of the January Effect on property and real estate companies on the Indonesia Stock Exchange. The data used are secondary data on 74 property and real estate companies daily using purposive sampling techniques. All data are accessed from www.idx.co.id and. All data has been collected and tabulated in the form of monthly data. The data analysis method used is the Mann-Whitney difference test method. The results of the study found that there was no significant abnormal return. Thus, the findings of this study indicate that there was no January Effect phenomenon, meaning that the market is efficient.
FACTORS AFFECTING TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ikhsan Nur Ilham; Ghazali Syamni; Wahyuddin; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.207

Abstract

This study aims to examine the effect of financial distress, leverage, capital intensity and size on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed through the official website www.idx.co.id. The data that has been collected is processed using the STATA 17 programme. The population used in this study are property and real estate companies listed on the Indonesian stock exchange during the 2019-2023 period. The sample selection technique used purposive sampling technique and obtained 17 companies for 5 years with a total sample data obtained was 85 sample data. The data analysis method used in this research is panel data regression analysis. The research results found that, financial distress has no effect on tax avoidance, leverage has a positive effect on tax avoidance, capital intensity has no effect on tax avoidance, and size has a negative effect on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the period 2019-2023.
Co-Authors Aiyub Aiyub Akhyar, Chairil Cut Tria Faradilla Darmawati Mukhtar Dinda Mutiara Dwi Selvi Wulandari Enik Wijayanti Fazliati Ghazali Syamni Hawa Zahrani Ikhsan Nur Ilham Ikramuddin, Ikramuddin Iswadi Jummaini Malika Alia Kasta Marzuki Marzuki Matriadi, Faisal Miladi Sutanti Muchtar, Darmawati Muhammad Dava Rizki Munira Ulfa Muttaqien Nur Balkis Nurhasanah Nurlela Rico Nur Ilham Riga Sanjaya Rina Humaira Sapna Biby Tasya Handayani Tista Febriani Wahyuddin Wardhiah, Wardhiah Widya Lestari Nst Yuda Ramadan Zulfan