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All Journal Jurnal Riset Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JEKPEND Jurnal Ekonomi dan Pendidikan Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Journal of Islamic Business Management Studies (JIBMS) Jurnal Akuntansi Sektor Publik Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Advances in Management & Financial Reporting Atestasi : Jurnal Ilmiah Akuntansi
Ferdiansah, Muhammad Irdam
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Adaptive Markets Hypothesis: A Systematic Review of Its Testing and Application in Financial Market Efficiensy Studies Muhdsan, Mudhia'ah; Maharani, Dewi Shintya; Indrijawati, Aini; Ferdiansah, Muhammad Irdam
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3578

Abstract

This study is a Systematic Literature Review (SLR) that aims to examine how the Adaptive Markets Hypothesis (AMH) has been tested and applied in studies on financial market efficiency. Through a systematic selection process, 30 scientific articles from reputable Scopus journals (Q1 and Q2) have been analyzed to answer five main research questions, including the AMH testing approach, the methodology used, the type of market or instrument studied, the results of empirical studies, and the limitations and directions of further research. The review results show that most studies provide support for the AMH, with the finding that market efficiency is dynamic (time-varying) and can change depending on crises, economic conditions, and investor behavior. The AMH has been tested on various markets such as stocks, foreign exchange, commodities, and crypto, both in developed and developing countries. The methodological approaches used are also diverse, ranging from rolling window analysis, variance ratio test, Hurst exponent, to machine learning-based methods and Bayesian inference. This SLR concludes that the AMH offers a more realistic framework than the Efficient Market Hypothesis (EMH), especially in understanding the efficiency of modern complex and adaptive markets. This study makes theoretical and practical contributions, and recommends that further research develop the AMH approach in under-researched market contexts and with more innovative analytical methods.
The Effect of Love of Money on Tax Fraud with Gender and Religiosity as Moderating Variables Kurniawan, Shintyaa Oktaviana; Pontoh, Grace T.; Ferdiansah, Muhammad Irdam
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9840

Abstract

The aim of this research is to test and analyze the influence of love of money on tax fraud with gender and religiosity as moderators at the North Makassar Primary Tax Service Office. This research data uses primary data obtained from questionnaires distributed to all 104 KPP Pratama North Makassar employees. Data analysis was carried out using Partial Least Squares (PLS) 3.0. The research results show that love of money has a significant and positive effect on tax fraud and gender strengthens and religiosity weakens the influence of love of money on tax fraud. This indicates that the high love of money and the support of gender factors cause taxpayers to commit tax fraud. However, religiosity in taxpayers can be a factor that prevents tax fraud from occurring.
PENGUNGKAPAN KEBERLANJUTAN DAN KEPUTUSAN INVESTASI PADA PERUSAHAAN TAMBANG DI INDONESIA Wiratama Parindingan; Syamsuddin; Ferdiansah, Muhammad Irdam
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Vol. 18 No. 2 (2025): VOLUME 18 NOMOR 2, JULI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i2.36255

Abstract

Penelitian ini bertujuan menganalisis pengaruh pengungkapan Sustainability Report terhadap keputusan investasi pada perusahaan sektor tambang yang terdaftar di Bursa Efek Indonesia. Pengungkapan keberlanjutan diproksi menggunakan Sustainability Report Disclosure Index (SRDI) berdasarkan GRI Standards 2021 yang mencakup aspek ekonomi, lingkungan, dan sosial. Keputusan investasi diukur dengan Tobin’s Q, sedangkan total aset digunakan sebagai variabel kontrol. Penelitian ini menggunakan data sekunder dari laporan keuangan, laporan tahunan, dan Sustainability Report perusahaan periode 2021–2023. Sampel ditentukan dengan metode purposive sampling dan data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa aspek ekonomi dan aspek sosial berpengaruh positif dan signifikan terhadap keputusan investasi, sementara aspek lingkungan berpengaruh negatif dan tidak signifikan. Temuan ini mengindikasikan bahwa investor lebih merespons informasi kinerja ekonomi dan sosial dibandingkan informasi lingkungan dalam pengambilan keputusan investasi di sektor tambang.
PROFITABILITAS, FINANCIAL DISTRESS, DAN CASH HOLDING SEBAGAI PENENTU NILAI PERUSAHAAN Diandra Chintafasya Mahanggi; Rura, Yohanis; Ferdiansah, Muhammad Irdam
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Vol. 18 No. 2 (2025): VOLUME 18 NOMOR 2, JULI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i2.36452

Abstract

Penelitian ini bertujuan menganalisis pengaruh profitabilitas, financial distress, dan cash holding terhadap nilai perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018–2022. Profitabilitas diproksikan dengan Return on Equity, financial distress diukur menggunakan Altman Z-Score, dan cash holding diukur melalui rasio kas terhadap total aset. Nilai perusahaan diproksikan menggunakan Price to Book Value. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan yang dipilih melalui purposive sampling, sehingga diperoleh 40 perusahaan sebagai sampel. Analisis data menggunakan regresi linear berganda dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan financial distress berpengaruh negatif signifikan. Cash holding tidak berpengaruh terhadap nilai perusahaan. Temuan ini menegaskan bahwa investor lebih mempertimbangkan kinerja laba dan kondisi keuangan perusahaan dibandingkan tingkat kepemilikan kas dalam menilai nilai perusahaan manufaktur.
Sustainability of Digital Payments in Economic Development: A Systematic Literature Review on Technology Acceptance Model Amalia, Lestari Rezki Nurul; Pontoh, Grace Theresia; Rasyid, Syarifuddin; Ferdiansah, Muhammad Irdam
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5284

Abstract

Purpose: This study aims to understand the factors influencing the continued use of digital payments in economically developing countries. It applies the Technology Acceptance Model (TAM) and integrates other relevant variables that support long-term adoption and promote economic development. Methodology/approach: This study used a systematic literature review of 35 research papers published between 2020 and 2024. The studies were collected from different academic databases and reviewed using the PRISMA protocol. Results/Findings: The main TAM factors (such as perceived usefulness and ease of use) strongly affect people’s intention to continue using digital payments, explaining 41.3% of the behavior. When combined with other factors, such as trust, service quality, motivation, and social support, the prediction increased to 61%. These additional factors are important, especially when considering different social and economic situations. Conclusions: An extended TAM model is useful for understanding why people continue to use digital payments. It can support sustainable economic growth and help more people gain access to financial services. Limitations: This study only considered papers published from 2020 to 2024; therefore, it may not include all relevant research published outside this period. Contributions: This study contributes to the literature on digital finance, economic development, and technology acceptance. It offers insights for researchers, policymakers, and financial service providers to develop more adaptive and user-centered digital payment systems.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Amalia, Lestari Rezki Nurul Amina, Nur Aminarty, Fhifi Anita Arsyam, Ulfanita Christian, Ferry Diandra Chintafasya Mahanggi Fitria Intani Fitriadi Fitriadi Grace T. Pontoh Hamzah, Hajrah Hanif AR, Muh Amir Indrajawati, Aini Indrijawati, Aini Kurniawan, Shintyaa Oktaviana Maharani, Dewi Shintya Muhdsan, Mudhia'ah Nurmais, Muh. Qalbi Pontoh, Grace Theresia Rasyid, Syarifuddin Razak, Muh. Fajar Alamsyah Sofyan, Diva Rayhanun Raya Sulkarnaen, Fauziah Syamsuddin Syarifuddin Syarifuddin Wiratama Parindingan Yohanis Rura