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Perkembangan dan Tantangan Pasar Modal Dalam Perekonomian Negara Indonesia Audi M, Neysa; Mitra, Rifa; Munawarah, Lathifa
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1466

The capital market is an indicator of the country's economic progress. The capital market has a role as a main source of financing and not just making it an alternative substitute in the economy. The research objective is to identify developments and challenges faced by the capital market in the Indonesian economy. The writing method used by the author is a literature review sourced from journal references from 2019-2023 related to the theme of capital market developments and challenges in Indonesia. Based on the results of the literature review carried out, it was found that the development of the capital market in Indonesia is growing rapidly from year to year. The development of the capital market in Indonesia is very promising in terms of great opportunities which make it strong in the aspect of the middle class in Indonesia as a starting point for investment. This of course has challenges in the form of the total number of issuers on the Indonesia Stock Exchange (BEI) having very few that perform well. This encourages Indonesia to need issuers that have good quality and large scale which do not just obtain capital from the public.

ANALISIS BIBLIOMETRIK AUDIT OPERASIONAL MENGGUNAKAN VOSVIEWER DI INDONESIA DENGAN PUBLISH OR PERISH Audi M, Neysa; Sekar Ayu Pramesti, Amelia; Mitra, Rifa; Oktavia, Zona; Rodiah, Siti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 1 (2025): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/nyfsfv64

Operational audits serve to assess the effectiveness and efficiency of a company's activities, and provide recommendations for improvement. In an increasingly complex context, these audits have become essential to ensure that companies can meet stakeholder expectations and improve overall performance. This research focuses on a bibliometric analysis of operational auditing in Indonesia, using VOSviewer and Publish or Perish software to explore the characteristics of publications in this field. The main objective of this research is to identify research trends and patterns in the field of operational auditing through a bibliometric approach. The research data was obtained using the Publish or Perish (POP) application. The data collected was obtained from search results containing the keyword “operational auditing” obtained through Google Scholar. This study identified a total of 500 articles from 2000 to 2024. The results showed that the number of operational auditing studies conducted between 2000 and 2024 continued to increase. The analysis showed a close relationship between various keywords that reflect the main focus of the research, such as “technology audit” and “internal audit”.

Strengthening Educational And Cultural Values Through The International Community Service Program In Pattani, Thailand Nisa, Mia Kairun; Hudi, Ilham; Attalla, M. Sulthan Raihan; Wahyudi, M. Reno; Bilal, Muhammad; Munawarah, Lathifa; Audi M, Neysa; Rahmadini, Ineke; Adha, Khusnul; Pele, Imanullah Ulu; Arafat, Ismail
International Journal of Research in Community Services Vol 5, No 4 (2024)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v5i4.743

The International Community Service Program (KKN) at Kalamullah Al-Qur'an and Multilingual School in Pattani, Thailand, aims to strengthen educational and cultural values through a series of work programs that focus on various aspects of learning and culture. The work programs include: (1) Teaching Program, which improves the quality of education at the elementary, middle, and high school levels with interactive teaching methods; (2) Dream Tree Program, which inspires students to set their dreams and plan for their future; (3) Finger Painting Program, which encourages students' creativity through painting; (4) Direction Sign Program, which facilitates navigation and language comprehension in the school environment; (5) Batik Program, which introduces the art of Indonesian batik as part of cultural heritage; and (6) Introducing Indonesian Cuisine Program, which introduces Indonesian cuisine such as rendang, chicken curry, and chili paste to staff, teachers, and students. These programs not only enrich student’s educational and cultural experiences, but also strengthen the relationship between Indonesia and Thailand. These activities successfully facilitated positive cultural exchanges and deepened the understanding of Indonesian culture and education in Thailand.

PENGARUH STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Audi M, Neysa; Marlina, Evi; Samsiah, Siti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.865

This study aims to analyze the effect of capital structure, liquidity, and managerial ownership on financial performance with company size as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Data obtained from annual reports through www.idx.co.id. The research population includes 111 companies, with purposive sampling technique producing 34 companies as samples for three years of observation, so that the total research data is 102 data. The analysis was conducted using the moderated regression analysis (MRA) method with SPSS 25. The results showed that capital structure and liquidity affect financial performance, while managerial ownership has no effect. MRA test shows that firm size moderates the relationship between capital structure and liquidity on financial performance, but does not moderate the relationship between managerial ownership on financial performance. Thus, capital structure and liquidity play an important role in financial performance, while managerial ownership has no significant effect.

Perkembangan dan Tantangan Pasar Modal Dalam Perekonomian Negara Indonesia Audi M, Neysa; Mitra, Rifa; Munawarah, Lathifa
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1466

The capital market is an indicator of the country's economic progress. The capital market has a role as a main source of financing and not just making it an alternative substitute in the economy. The research objective is to identify developments and challenges faced by the capital market in the Indonesian economy. The writing method used by the author is a literature review sourced from journal references from 2019-2023 related to the theme of capital market developments and challenges in Indonesia. Based on the results of the literature review carried out, it was found that the development of the capital market in Indonesia is growing rapidly from year to year. The development of the capital market in Indonesia is very promising in terms of great opportunities which make it strong in the aspect of the middle class in Indonesia as a starting point for investment. This of course has challenges in the form of the total number of issuers on the Indonesia Stock Exchange (BEI) having very few that perform well. This encourages Indonesia to need issuers that have good quality and large scale which do not just obtain capital from the public.

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