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All Journal Journal of Applied Finance & Accounting Jurnal Akuntansi Multiparadigma Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Bisnis dan Manajemen Indonesian Community Service and Empowerment Journal (IComSE) Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi Jurnal Ilmiah Akuntansi dan Keuangan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Fadjar, Achmad
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Religion Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH NET INTEREST MARGIN, NON-PERFORMING LOAN DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON ASSET BANK ASING TAHUN 2018 - 2022 Yuniarti, Rita; Sari, Diana; Rusmawan, Wedi; Nuryaman, Nuryaman; Fadjar, Achmad; Silviana, Silviana
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.12513

Abstract

Decreasing and fluctuating ROA shows that the bank's performance is still not good, according to the OJK Research Director (2022), the banking sector's ROA start to increase but still not optimal. This study aims to empirically examine the effect of net interest margin, non-performing loans, and capital adequacy ratios on return on assets. The population in this study are foreign banks 2018-2022 with a sample of 10 banks in the good category according to the OJK. The results showed that Net Interest Margin (NIM) had a significant and positive effect on Return on Assets (ROA), Non-performing loans (NPL) had a significant and negative effect on Return on Assets (ROA), while Capital Adequacy Ratio (CAR) had no significant effect on Return on Assets (ROA). Keyword: Net Interest Margin, Non-Performing Loan, Capital Adequacy Ratio, Return on Assets
Analisis efektivitas dan kontribusi pajak bumi dan bangunan terhadap Pendapatan Asli Daerah Kota Bandung Rudiana, Vinda Nurrezivanka; Fadjar, Achmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The success of a country's national development is largely determined by its ability to improve people's welfare. In Indonesia, taxes play an important role because they are the main source of government and development funding. This study aims to determine the effect of the effectiveness and contribution of land and building taxes on the local revenue of the city of Bandung. This study applies a descriptive and verification research approach. The research population is based on Bandung land and building tax data for 2016–2020 and regional income data. This study uses saturated non-probability sampling to select groups (census). This study took sixty samples. Processing using SPSS 23. The results of this study found that the 2016–2020 Bandung City Land and Building Tax averaged 92.59% efficacy. The level of contribution of land and building tax to the local revenue of the City of Bandung in 2016–2020 is still within the moderate criteria, namely 26.38%.
Analysis of Human Development Index in West Java: Education and Health Approach Luqman, Silviana; Rusmawan, Wedi; Sari, Diana; Nuryaman, Nuryaman; Fadjar, Achmad; Yuniarti, Rita; Fillah, Gedizza; Annisha, Zakiah
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.311

Abstract

Research Objectives to analyze and determine the West Java Human Development Index (HDI) in the field of health and education. Types of Quantitative Descriptive Research. Research Subject of West Java Province. Observation period 2017-2019. The results showed that the HDI of education was still in the medium category, in line with the performance of the health service performance that showed that it was not effective. For HDIs the health sector gets a very high category, although it has gotten a very high category, there are still targets that have not been achieved. So it is necessary to evaluate and follow up for improvement and, always evaluate what driver the achievements. Always do a review to evaluate the achievement at the end of the year, to assess the success that has been realized, and to detect causes the target has not been achieved.
DISCLOSURE OF SUSTAINABILITY REPORTS: (Survey of BUMN & BUMD Banks Listed on the Indonesian Stock Exchange) Ikram, Syafrizal; Fadjar, Achmad; Rachman, Andry
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 2 (2024): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i2.12112

Abstract

The bank does not focus on profits but pays attention to the environment and social issues that lead to sustainable development. The Financial Services Authority (OJK) issued regulations regarding Technical Guidelines for Preparing Sustainability Reports. This research aims to determine the level of disclosure of sustainability reports in 2022 at state-owned banks and state-owned companies on the Indonesian Stock Exchange. The research method uses descriptive analysis, which describes the research object based on facts and then analyzes and interprets it. The research results on the level of disclosure of sustainability reports are very good, and show management's commitment to fulfilling disclosure obligations regarding environmental sustainability in economic, environmental, and social aspects. Companies need to improve and optimize programs such as environmentally friendly products, involvement of local parties with sustainable financial business processes, conservation, and biodiversity conversion efforts.
The Influence of Good Corporate Governance and Profitability on Sustainability Report Disclosure with Firm Size as A Moderating Variable (A Study Case on Banking Sector in Indonesia 2018-2023) Listiani, Yunis; Fadjar, Achmad
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2087

Abstract

This research aims to investigates the effect of the Independent Board of Commissioners, Audit Committee, and profitability on sustainability report disclosure in Indonesian banks, and whether firm size moderates these relationships. Using a quantitative approach with secondary data from 10 banks over the period 2018–2023, a total of 60 observations were analyzed using purposive sampling. Findings indicate that the Independent Board of Commissioners and profitability significantly and positively influence sustainability report disclosure, while the Audit Committee has no significant effect. Additionally, firm size moderates the effect of both the Independent Board of Commissioners and the Audit Committee, but not profitability, on disclosure. These results highlight the importance of governance and firm characteristics in enhancing sustainability transparency in the banking sector.
The Influence of Audit Tenure, Audit Fee, and Institutional Ownership on Audit Delay: Study of Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange 2018-2022 Alfaruq, Zakiyuddin Abdul Malik; Maulana, Ryan; Fadjar, Achmad
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2024)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v10i2.4384

Abstract

ABSTRACT   Purpose: This research aims to analyze the influence of audit tenure, audit fee, and institutional ownership on audit delay.Design/methodology: To do this research, the method chosen is quantitative. The sample used included 21 companies from various industries listed on the Indonesian Stock Exchange and data collected over five years, from 2018 to 2022. The logistic regression test is the analysis used.. Findings: The results showed that the probability values of audit tenure, audit fees, and institutional ownership were less than the significance level of 0.05, suggesting that the increase and decrease in the number of audits in tenure, audit fees, and institutional ownership were not large enough to indicate a significant influence on the audit delay proposed as a hypothesis.Practical implications: The author organized the diverse factors and findings inside the structured literature review, while this study, which focuses on Institutional Ownership and board governance, provides valuable insights into earlier studies. The writers guide academics, regulatory agencies, and company practices in this corporate governance topic.Originality/Value: This research is relatively new because it uses varying audit fees and various industrial sectors, which include various industrial sectors, so that the research results can be more acceptable. 
The Influence of Management Accounting Information System Characteristics on Managerial Performance in Bandung City MSMEs in 2023 Rachman, Andry Arifian; Ikram, Syafrizal; Fadjar, Achmad
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2403

Abstract

A country can develop with the support of various parties (government and stakeholders) and the business sector. The government makes rules and supports to protect and ensure the development of the business sector in the midst of an open business climate. Companies from abroad can operate in the country and will certainly be a challenge for entrepreneurs. So that business competition will be tighter, including competition for Micro, Small and Medium Enterprises (MSMEs). This study aims to examine the effect of Management Accounting Information System Characteristics on Managerial Performance in MSMEs in Bandung City in 2023. The research population is MSMEs in Bandung City with a research sample of 35 MSMEs. The results of the study prove that the characteristics of the Management Accounting Information System have a positive effect on Managerial Performance.
APAKAH PROFITABILITAS DAPAT MEMEDIASI MODAL INTELEKTUAL DAN NILAI PERUSAHAAN? Rismayanti, Maya; Daryanti, Ai; Fadjar, Achmad
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.40

Abstract

Abstrak - Apakah Profitabilitas Dapat Memediasi Modal Intelektual dan Nilai Perusahaan?Tujuan Utama - Penelitian ini betujuan untuk menguji peran profitabilitas dalam memediasi antara modal intelektual dan nilai perusahaan.Metode – Penelitian ini menggunakan metode analisis regresi OLS. Sample penelitian adalah perusahaan sektor tambang batu bara yang terdaftar di BEI periode 2018-2022.Temuan Utama - Profitabilitas terbukti berperan sebagai variabel mediasi antara modal intelektual dan nilai perusahaan. Modal intelektual, yang melibatkan teknologi, keahlian, dan pengetahuan, memegang peran penting dalam meningkatkan efisiensi operasional pada sektor pertambangan. Selain itu, efisiensi operasional mengakibatkan peningkatan profitabilitas sehingga berimplikasi pada nilai perusahaan.Implikasi Teori dan Kebijakan – Implementasi teori pandangan berbasis sumber daya dalam penelitian ini menekankan pentingnya memiliki sumber daya yang berharga, langka, tidak dapat ditiru, dan tidak dapat diganti pada perusahaan. Hal ini dapat menciptakan keunggulan kompetitif yang berkelanjutan melalui investasi pada teknologi, pendidikan dan pelatihan untuk meningkatkan keahlian karyawan.Kebaruan Penelitian – Penelitian ini memiliki kebaruan berupa penggunaan variable mediasi profitabilitas pada perusahaan tambang subsektor batu bara. Abstract - Can Profitability Mediate Intellectual Capital and Firm Value?Main Purpose - This study aims to examine the role of profitability in mediating between intellectual capital and firm value.Method - This study uses the OLS regression method. The sample is coal mining sector companies listed on the IDX for 2018-2022.Main Findings - Profitability is proven to act as a mediating variable between intellectual capital and firm value. Intellectual capital, which involves technology, expertise, and knowledge, is important in improving operational efficiency in the mining sector. In addition, operational efficiency results in an increase in profitability with implications for firm value.Theory and Practical Implications - The implementation of resource-based view theory in this study emphasises the importance of having valuable, rare, inimitable and irreplaceable resources in the firm. This implementation can create a sustainable competitive advantage through investment in technology, education and training to improve employee expertise.Novelty - This study is novel in its use of the mediating variable of profitability in coal subsector mining companies.
PENGARUH ISLAMIC SOCIAL REPORTING, PROFIT SHARING RATIO DAN EQUITABLE DISTRIBUTION RATIO TERHADAP PROFITABILITAS Latifani, Saniya; Fadjar, Achmad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4738

Abstract

Profitabilitas yang diukur oleh return on assets pada bank umum syariah di ASEAN masih terjadi fluktuasi ratio dari bank-bank tersebut sehingga tidak memenuhi tujuan yang diharapkan dimana profitabilitas dapat meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh islamic social reporting, profit sharing ratio, dan eqiutable distribution ratio terhadap profitabilitas yang diukur oleh return on assets pada bank umum syariah di Asia Tenggara periode 2018 sampai 2022. Populasi dalam penelitian ini adalah sebanyak 33 bank umum syariah di Asia Tenggara. Dari populasi tersebut diambil sampel terpilih sebanyak 30 bank umum syariah di Asia Tenggara menggunakan metode purposive sampling. Teknik analisis dalam penelitian ini menggunakan analisis regresi data panel dengan menggunakan e-views. Hasil penelitian menunjukkan bahwa islamic social reporting dan profit sharing ratio tidak berpengaruh terhadap profitabilitas, sedangkan equitable distribution ratio berpengaruh terhadap profitabilitas pada bank umum syariah di Asia Tenggara.
LIQUIDITY AND FINANCIAL DISTRESS IN INDONESIAN TEXTILE AND GARMENT COMPANIES: FIRM SIZE MODERATION Permana, Dwi; Fadjar, Achmad
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.14081

Abstract

This study examines the critical relationship between liquidity and financial distress within Indonesian textile and garment companies listed on the Indonesia Stock Exchange from 2021 to 2023. Faced with recent insolvencies that highlight significant financial struggles in the sector, the research adopted a quantitative methodology, analyzing secondary data from 16 purposively selected firms. The investigation utilized simple linear regression, classical assumption tests for normality, heteroscedasticity, and autocorrelation, and Moderated Regression Analysis to explore the intricate dynamics. A core finding confirms that liquidity has a significant negative impact on financial distress, underscoring that a firm's inability to meet short-term obligations directly escalates its vulnerability to financial hardship. Furthermore, a notable contribution of this study is the identification of firm size as a significant moderator in this relationship. Although larger firms often possess extensive asset bases, they can paradoxically face increased liabilities and risks due to unproductive assets that fail to generate revenue, thereby worsening financial distress. Consequently, the research emphasizes the paramount importance of diligent liquidity management and strategic asset stewardship to ensure the long-term financial viability of these companies. This study offers updated insights into a crucial period and refines the analytical approach by explicitly using the Interest Coverage Ratio (ICR) to measure financial distress.
Co-Authors Alfaruq, Zakiyuddin Abdul Malik Anggrayni, Vita Annisha, Zakiah Baharuddin, Aswina Daryanti, Ai Diana Sari Fillah, Gedizza Ikram, Syafrizal Latifani, Saniya Listiani, Yunis Luqman, Silviana Nuryaman Nuryaman Nuryaman Permana, Dwi Rachman, Andry Rachman, Andry Arifian Rismayanti, Maya Rudiana, Vinda Nurrezivanka Rusmawan, Wedi Ryan Maulana Salinda, Rhevi Aditya Silviana Silviana Silviana Yuniarti, Rita