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All Journal Jurnal Manajemen dan Agribisnis Jurnal Akuntansi Muhammadiyah Jurnal EMT KITA IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Aptisi Transactions on Technopreneurship (ATT) Jurnal Ilmiah Manajemen Kesatuan INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Mamangan Social Science Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Gusmao, Cristino
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Likuiditas dan Profitabilitas terhadap Financial Distress Gusmao, Cristino; Martins, Celeste Maria; Amaral, Leonardo Bele Bau; Sulistyawati, Ardiani Ika; Santoso, Aprih
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5518

Abstract

The study aims to find empirical evidence of the influence of liquidity (CR) and profitability (ROA) on financial distress. In this study, the researcher used a quantitative method using panel data regression. The study population consisted of companies listed on the Jakarta Islamic Index (JII 30) 2021-2024, and a purposive sampling technique was used to determine the sample size. A total of 84 samples from 21 companies were selected for this study. The data analysis technique used EViews 12. Based on the research findings, financial distress is significantly influenced by liquidity (CR) and profitability (ROA). The R-square results indicate that the influence of CR and ROA on financial distress, with a value of 0.8997 or 89.97%, is included in the high category. Meanwhile, other variables not studied may have an influence of 10.03%.
EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM Wahdi, Nirsetyo; Gusmao, Cristino; S. Amaral, Adolmando; Luhgiatno, Luhgiatno; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 2 (2025): December 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.2.159-167

Abstract

Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. Accounting science is very different from philosophy. Achieving the ultimate truth of science and the true nature of science is the foundation of accounting science. This study aims to examine the philosophy and evolution of accounting as well as practical strategies to reduce financial statement variance. According to the findings of this research, accounting theorists can consider and adopt various paradigms from other disciplines to address the complex problems that accounting is currently facing and will face. These paradigms are based on philosophical differences in science.
Exploring Financial Management Behavior among University Students: A Grounded Theory Approach Cahyono, Dwi; Aspirandi, Mirwan; Gusmao, Cristino; Bakti, Surya; Junaidi, Junaidi; Lestari, Evi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4655

Abstract

This research explores the interaction between financial literacy, attitudes, self-control, and social factors in shaping the financial behavior of students in Indonesia, incorporating the roles of fintech and social media. A qualitative grounded theory approach was employed, using in-depth interviews with 20 purposively selected participants. Findings reveal that although students have access to various financial information sources, their literacy and application levels remain limited. Their financial behavior is heavily influenced by social pressure, the fear of missing out phenomenon, and social media, often leading to impulsive spending. Families play a crucial role in forming early financial habits, while self-control is key to managing spending temptations. Students developed adaptive strategies like saving, reducing expenses, and using financial apps to overcome challenges. The study concludes that a holistic approach, enhancing financial literacy, strengthening self-control, and educating on the social-digital environment, is essential to improve student financial behavior. These implications provide a basis for developing more effective and contextual financial education programs in higher education.
Technopreneurial Strategies Using Digitalization and Innovation to Strengthen Student Loyalty Maduwinarti, Ayun; Mahendra, I.G.N. Andhika; Cahyono, Dwi; Gusmao, Cristino
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 2 (2026): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i2.693

Abstract

This study aims to explore the interaction between service quality and digital transformation in reconstructing students' loyalty in higher education, with a specific focus on academic and non-academic services at Indonesian universities. The theoretical framework integrates service quality dimensions, digital transformation concepts, and loyalty models to provide a comprehensive understanding of how these factors shape students' loyalty in the digital era. Utilizing a Grounded Theory approach, data were collected through in-depth interviews with students, faculty members, and administrative staff. Data analysis involved open coding, axial coding, and selective coding to develop Digital-Service Synergy Theory explaining the loyalty reconstruction process. Findings indicate that while both service quality and digital transformation significantly influence student loyalty, their interaction creates a more complex dynamic that determines overall satisfaction and loyalty. Key factors influencing effectiveness include e-learning system quality, instructor responsiveness, technical support, and digital anxiety management. The study provides insights into optimizing the synergy between traditional service quality and digital transformation to enhance student loyalty and offers practical solutions for implementation challenges in higher education institutions.
Investigation of Factors Influencing Audit Delay on Manufacturing Companies Listed on Indonesia Stock Exchange Yulianto, Kampono Imam; Gusmao, Cristino; Tania, Zara
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2068

Abstract

This study examines the factors influencing audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Prior studies have reported inconsistent findings on the determinants of audit delay, particularly in emerging markets, highlighting a gap that this study seeks to address. The independent variables are company size, solvency, and Profitability, while audit delay is the dependent variable. This research employs secondary data derived from audited financial statements and annual reports. The sample consists of 140 firm-year observations selected using purposive sampling based on the following criteria: (1) companies consistently listed on the IDX during 2021–2024, (2) financial statements presented in Indonesian Rupiah with a fiscal year ending on December 31, and (3) availability of complete data for all variables. Multiple regression analysis is used to test the hypotheses. The results indicate that solvency and Profitability have a significant effect on audit delay (p < 0.05), whereas company size does not. These findings suggest that financial risk and firm performance play a more critical role in determining audit timeliness than organizational scale. The study provides practical implications for regulators and companies in improving the timeliness of financial reporting, particularly by paying closer attention to financial structure and performance factors that may contribute to audit delays.
Co-Authors Agus Hitopa Sukma Alfiana Amaral, Adolmando S. Amaral, Leonardo Bele Bau Aprih Santoso Ardiani Ika Sulistyawati Arief Himmawan Dwi Nugroho Aspirandi, Mirwan Ayun Maduwinarti Bachtiar, Alfan Bakti, Surya Dede Yusuf Maulana DWI CAHYONO Emaya Kurniawati, Emaya Evi Lestari Fridatien, Ericke Hartoto, Witjaksono Eko Hiswanti Hiswanti Illyasa, Nizar Iswahyu Pranawukir Junaidi Junaidi Kusnilawati, Nunik Kuswardani, Dc Kuswardani, DC. Lestari , Erika Puji Mahendra, I.G.N. Andhika Martins, Celeste Maria Maryono, Bambang Edy Misnan, Misnan Rosyati Rudy Handoko S. Amaral, Adolmando Sugeng Rianto Suratman Suratman Suryawardana, Edy Tania, Zara Teguh Ariefiantoro, Teguh Wahdi, Nirsetyo Widiastuti, C. Tri Yulianto, Kampono Imam