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All Journal Akuisisi : Jurnal Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Indonesian Journal of Global Health research Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal Of Human And Education (JAHE) Studi Akuntansi, Keuangan, dan Manajemen Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Innovative: Journal Of Social Science Research Journal of Accounting Taxing and Auditing (JATA) Journal of Economics and Management Scienties Jurnal Cendekia Ilmiah Journal of Multidisciplinary Academic Business Studies Journal of Multidisciplinary Academic and Practice Studies Global Academy of Business Studies
Alie, Maria Septijantini
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Determination of Managerial Ownership, Firm Size, and Profitability on Firm Value Jakarta Islamic Index Aziz, Subhan; Surya, Andi; Hasbullah, Hasbullah; Alie, Maria Septijantini; Megasari, Megasari
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5481

Abstract

Purpose: This study aims to analyze the influence of Managerial Ownership (MOWN), Firm Size (SIZE), and profitability (ROA) on Firm Value (EPS) of companies listed in the Jakarta Islamic Index (JII) on the Indonesia Stock Exchange during the 2019–2024 period. Methodology/approach: The research was conducted on 30 companies included in the JII, with purposive sampling used to select eight companies observed over six years, resulting in 48 research samples. This study applied a quantitative research method using data collected from annual financial reports. The analysis was performed using multiple linear regression with the SPSS software. Results/findings: The findings show that Managerial Ownership (MOWN) has a positive and significant effect on Firm Value (EPS), Firm Size (SIZE) has no significant effect, and profitability (ROA) has a positive and significant effect. Simultaneously, MOWN, SIZE, and ROA have a positive and significant effect on Firm Value (EPS). Conclusions: The results indicate that managerial ownership and profitability are the most important factors to consider for improving EPS, whereas firm size does not significantly determine firm value. Limitations: This study is limited to companies listed in the Jakarta Islamic Index (JII) during the 2019–2024 period, which may reduce the generalizability of the findings to other sectors or indices. Contribution: This study contributes to financial management studies by providing empirical evidence of the role of ownership structure and profitability in shaping firm value. This study is useful for investors, policymakers, and academics focusing on Islamic capital markets and corporate governance.
Performance Improvement Through Talent Management, Career Development and Education in Mantri of PT Bank Rakyat Indonesia (BRI) Tbk Teluk Betung Branch Fadlika, Fadlika; Nugroho, Yudhinanto Cahyo; Alie, Maria Septijantini; Hasbullah, Hasbullah; Oktaria, Eka Travilta; Yusda, Desi Derina
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.219

Abstract

This study investigates the influence of talent management, career development, and education on the performance of "Mantri" officers at PT Bank Rakyat Indonesia (BRI) Tbk, Teluk Betung Branch. The research addresses a significant gap in the literature concerning field level employees within microfinance banking. Using a quantitative approach with a census of 52 Mantri officers, data were collected via structured questionnaires and analyzed using multiple linear regression. The results reveal that each independent variable talent management, career development, and education has a statistically significant and positive effect on employee performance. Talent management emerged as the most dominant predictor, followed by education and career development. The simultaneous test (F-test) confirmed the model's overall significance, with an R Square value of 0.900, indicating that 90% of the variance in employee performance is explained by the three variables. These findings suggest that integrating human resource practices can substantially enhance performance outcomes, particularly in dynamic frontline roles. This study contributes empirical evidence to support the implementation of strategic HR frameworks in regional banking and underscores the necessity for performance focused talent policies tailored to microfinance service contexts.
Financial Ratios as Determinants of Firm Value in the Jakarta Islamic Index Diana Anggraini, Diana; Desmon, Desmon; Alie, Maria Septijantini; WA, Armalia Reny; CN, Yudhinanto; Indriyani, Susi; Surya, M. Renandi Ekatama
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5484

Abstract

Purpose: This study investigates the influence of Current Ratio (CR), Debt-to-Equity Ratio (DER), and Return on Equity (ROE) on firm value, proxied by Price-to-Book Value (PBV), among companies listed in the Jakarta Islamic Index (JII) during 2020–2024. Methodology/Approach: Using a quantitative approach, the study analyzes secondary data from annual financial reports of JII-listed companies on the Indonesia Stock Exchange. From a population of 30 firms (150 firm-year observations), purposive sampling selected 16 companies, yielding 80 firm-year data. Multiple linear regression analysis was conducted using SPSS. Results/Findings: The results show that CR has a significant positive effect on PBV, DER has a significant negative effect, and ROE has a significant positive effect. Simultaneously, CR, DER, and ROE significantly influence PBV, highlighting the combined importance of liquidity, leverage, and profitability in determining firm value. Conclusions: Liquidity and profitability enhance firm value, while higher leverage reduces it. Maintaining optimal financial ratios is essential for improving market valuation and competitiveness in the Islamic capital market. Limitations: The study focuses only on three financial ratios and JII-listed firms during 2020–2024, excluding other potential factors such as macroeconomic conditions. Contributions: This study provides empirical insights for financial management and Islamic capital market research, offering practical value for investors, analysts, and managers in making informed financial and investment decisions.
AI-Based Digital Start-up Model through MSME Innovation, Digital Marketing Capabilities, Towards Creative Economy Competitiveness Bakti, Umar; Alie, Maria Septijantini; Marliana, Iin
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.6290

Abstract

Purpose: This study aims to develop an AI-based digital start-up transformation model by examining the roles of technological literacy, student creativity, MSME innovation, and digital capability in enhancing competitiveness in Indonesia's creative economy. Research Methodology: A quantitative approach using Structural Equation Modeling (SEM) with SmartPLS was applied. Data were collected from 350 respondents, including students, MSME actors, and digital start-up entrepreneurs, to evaluate the relationships between key constructs. Results: The results show that technological literacy, student creativity, and MSME innovation have positive and significant effects on creative economy competitiveness. Digital capability serves as a strategic enabler that integrates digital resources and processes to improve productivity and innovation. Significant path coefficients were found for all proposed relationships, with technology literacy having the strongest effect on competitiveness. Conclusions: AI-based digital transformation plays a strategic role in strengthening the innovation ecosystem, improving operational efficiency, and enhancing competitive advantages in Indonesia’s creative economy sector. The integration of literacy, creativity, innovation, and digital capabilities forms a sustainable competitive framework. Limitations: This study is limited to the Indonesian creative economy, which may restrict its generalizability to other countries. Additionally, the cross-sectional design limited our ability to capture long-term transformation dynamics. Contributions: This study makes a significant theoretical contribution to the digital transformation and competitive advantage literature by integrating perspectives on technology literacy, creativity, and innovation in AI-based digital startups. It advances understanding of how these elements drive competitive advantage in the creative economy.
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2020–2023 Rista, Rara Ayu Anda; Novalita, Novalita; Sari, Meita Sekar; Alie, Maria Septijantini
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5679

Abstract

The aim of this research is to determine the effect of good corporate governance and company size on tax avoidance in property and real estate companies listed on the IDX for the 2020-2023 period. The sampling technique uses a purposive sampling technique with a multiple linear regression analysis approach. The data used in this research is secondary data obtained from financial reports of property and real estate companies for 2020-2023. The research results show that good corporate governance and company size partially influence tax avoidance. Independent commissioners have an effect on tax avoidance, audit committees have no effect on tax avoidance, company size has no effect on tax avoidance.
Co-Authors Andi Surya, Andi Anisa, Nadia Anjeli, Triana Anwar, Amelia ashari, regina salsabila Aziz, Subhan Bakti, Umar CN, Yudhinanto Damanik, Septa Damewanti Desmon , Desmon Desmon, Desmon Diana Anggraini, Diana Elvira, Dhenita Erni Febriani, Erni Fadlika, Fadlika Fitri, Egi Rodlia Hasbullah , Hasbullah Hasbullah Hasbullah Heriyanto, Tifani Heriyanto, Tyfani Hermansyah Hermansyah Isabella, Astrid Aprica Kesuma, Rangga Patti Livana Ph, Livana M. Nasir marliana, iin Maryana, Titin Megasari , Megasari Megasari, Megasari Meidasari, Evi Novalita, Novalita Nugroho, Yudhinanto Cahyo Oktaria, Eka Travilta Oktaria, SE., MM, Eka Travilta Okto, Joni Pipit Novila Sari Prasetyo, Ginanjar Renandi , Renandi Restiana, Kodimah Rista, Rara Ayu Anda Safitri, Febri Dwi Sari, Meita Sekar Sari, Pipit Novila SE., MM, Dewi Silvia, Sri Mulyani Supriyanto Surya , Andi Surya, M. Renandi Ekatama Susi Indriyani Vilta, Eka Travilta Oktaria WA, Armalia Reny Yudhinanto , Yudhinanto Yudhinanto, Yudhinanto Yusda, Desi Derina