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All Journal EkoBis ( Ekonomi & Bisnis ) Accounting Global Journal Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Economics and Business Journal Ekopedia: Jurnal Ilmiah Ekonomi META - JOURNAL
Bakti, Ilham Teruna
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Economics, Econometrics & Finance Social Sciences

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PENINGKATAN PENGUNGKAPAN SUSTAINABILITY REPORT BERBASIS KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR GO PUBLIC Bakti, Ilham Teruna
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2024): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.25.2.256-269

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan, good corporate governance terhadap pengungkapan sustainability report (Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020). Penelitian ini mengambil populasi dan sampel dari annual report dan sustainability report pada Bursa Efek Indonesia Tahun 2017-2020, dimana dalam penentuan sampel metode yang digunakan adalah purposive sampling. Metode analisis dalam penelitian ini menggunakan metode statistik yang dibantu dengan program SPSS 24,0. Hasil penelitian ini menunjukkan bahwa secara partial return on assets (ROA), dewan komisaris independen dan komite audit berpengaruh signifikan terhadap pengungkapan Sustainability Report. Kemudian secara simultan return on assets (ROA), dewan komisaris independen dan komite audit berpengaruh signifikan terhadap pengungkapan Sustainability Report. Berdasarkan penelitian yang telah dilakukan dapat dilihat bahwa pengungkapan sustainability report sudah mulai banyak dilakukan oleh perusahaan sehingga data yang dihasilkan lebih berbobot dengan jumlah pengungkapan dan kualitas laporan yang lebih baik dan teruji.
Analisis Potensi Fraud Dalam Perolehan Cashback Pada Aplikasi Jual Beli Online Tokopedia Bakti, Ilham Teruna
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 2 No. 2 (2023): Jurnal JEKMA, October 2023
Publisher : Yayasan Bina Internusa Mabarindo

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Abstract

Program cashback pada platform e-commerce, seperti Tokopedia, dirancang untuk meningkatkan loyalitas pelanggan dan mendorong transaksi. Namun, program ini juga rentan terhadap penyalahgunaan atau fraud. Penelitian ini bertujuan untuk menganalisis potensi fraud dalam perolehan cashback pada Tokopedia, mencakup pola fraud yang terjadi, dampaknya, serta strategi mitigasi. Temuan utama menunjukkan bahwa bentuk fraud yang umum terjadi meliputi pembuatan akun palsu, manipulasi transaksi dengan mitra fiktif, dan eksploitasi celah kebijakan cashback. Fraud ini menyebabkan kerugian finansial yang signifikan dan menurunkan kepercayaan pengguna. Sistem deteksi yang ada masih memiliki kelemahan dalam mendeteksi pola baru dan validasi data lintas platform. Rekomendasi utama mencakup penggunaan teknologi berbasis machine learning, verifikasi akun yang lebih ketat, dan edukasi pengguna. Dengan langkah-langkah tersebut, Tokopedia dapat meminimalkan risiko fraud, mempertahankan efisiensi program cashback, dan meningkatkan kepercayaan pengguna
Synergy of Digital Advertising Innovation in Increasing Millennial Repurchase Interest: Shopee "COD Cek Dulu" and Celebrity Endorser Riyadi, Sugeng; Indah Sari, Yuli; Bakti, Ilham Teruna; Hapsari, Vinandri
Economics and Business Journal (ECBIS) Vol. 2 No. 5 (2024): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v2i5.150

Abstract

Compared to traditional-based advertising, innovations in digital advertising techniques by e-commerce players have now attracted repurchase interest from various generations, including millennials. Therefore, this study aims to evaluate the influence of Shopee "COD Cek Dulu" advertising and celebrity endorsers on repurchase interest, mediated by purchase decisions. Using purposive sampling, this study involved 300 millennial respondents who are Shopee “COD Cek Dulu” consumers and employed a quantitative approach based on data analysis through Smart PLS. The results revealed that Shopee "COD Cek Dulu" advertising and celebrity endorsers significantly positively affect purchase decisions. Moreover, purchase decisions have a significant positive effect on repurchase interest and were found to mediate the relationship between Shopee "COD Cek Dulu" advertising and celebrity endorsers with millennials' repurchase interest. However, while celebrity endorsers showed a significant positive effect on repurchase interest, advertising had an insignificant effect on repurchase interest.
Analisis Pengaruh Good Corporate Governance terhadap Kinerja Keuangan dengan Pendekatan Statistik Regresi Linear Berganda Estiningsih, Wening; Saripah, Saripah; Bakti, Ilham Teruna; Yuniarso, Yudi Budi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 3 (2025): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/yde91w35

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance terhadap kinerja keuangan perusahaan yang diukur melalui Return on Assets (ROA). Variabel independen dalam penelitian ini mencakup Dewan Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linear berganda dan pengolahan data dilakukan menggunakan program SPSS versi terbaru. Sampel yang digunakan sebanyak 40 perusahaan yang telah memenuhi kriteria purposive sampling. Hasil penelitian menunjukkan bahwa secara simultan, keempat variabel Good Corporate Governance berpengaruh signifikan terhadap ROA dengan nilai R Square sebesar 0,964. Hal ini menunjukkan bahwa 96,4% variasi ROA dapat dijelaskan oleh Dewan Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit, sementara sisanya dijelaskan oleh faktor lain di luar model penelitian. Secara parsial, variabel Dewan Komisaris Independen dan Kepemilikan Manajerial terbukti berpengaruh signifikan terhadap ROA, sedangkan Kepemilikan Institusional dan Komite Audit tidak menunjukkan pengaruh signifikan. Temuan ini menegaskan pentingnya penerapan Good Corporate Governance yang efektif sebagai mekanisme pengawasan dan pengendalian untuk meningkatkan kinerja keuangan perusahaan.
The Relationship between Income Inequality and Poverty in Indonesia: A Sustainable Macroeconomic Analysis (Empirical Study of Java Island 2018–2022) Astuty, Pudji; Priadana, Sidik; Saripah, Saripah; Bakti, Ilham Teruna
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 2 (2025): December
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i2.382

Abstract

This study aims to analyze the influence of income inequality, economic growth, and government expenditure on poverty levels in five provinces across Java Island during the period 2018–2022. A quantitative research approach with a panel data analysis method was employed, using the Fixed Effect Model (FEM) estimated through EViews 12 software. The study utilized secondary data obtained from the Central Bureau of Statistics (BPS) and the Ministry of Finance of the Republic of Indonesia. The results reveal that, partially, income inequality has a negative and significant effect on poverty, indicating that reducing inequality contributes to poverty alleviation. Conversely, economic growth shows a positive and significant relationship with poverty, suggesting that economic growth in Java has not been inclusive (non-pro-poor growth). Meanwhile, government expenditure has a negative and significant impact on poverty, demonstrating that increasing public spending—especially in social and infrastructure sectors—effectively reduces poverty when allocated efficiently. Simultaneously, all independent variables significantly affect poverty, with a Prob(F-statistic) of 0.000004 < 0.05. The coefficient of determination (R²) of 0.7419 indicates that 74.19% of poverty variation is explained by the model. The findings emphasize the importance of inclusive and equitable economic policies to support the achievement of the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty) and Goal 10 (Reduced Inequalities).
Risk Identification And Risk Analysis Effects On BMT Financial Performance With Islamic Corporate Governance as A Moderator Sari, Yuli Indah; Widhyasti, Sasti Anjana; Bakti, Ilham Teruna; Hapsari, Vinandri; Riyadi, Sugeng
Accounting Global Journal Vol. 10 No. 1 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

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Abstract

The role of Islamic financial institutions has been confirmed as crucial in supporting Indonesia's economic growth, especially in improving the welfare of micro-communities through providing easy access to financing. However, in the current era of digitisation, Islamic finance faces potential threats related to operational closures due to an inadequate handling of risks. Thus, the purpose of this study is to investigate how risk identification and analysis affect financial performance as well as how Islamic corporate governance (ICG) influences the impact of risk management on financial performance. BMT Bina Umat Sejahtera is the subject of the study. Purposive sampling and the Slovin method were employed as the sampling techniques, and a total of 105 respondents were successfully recruited. The research findings indicate that financial performance is significantly improved by risk detection and analysis. Meanwhile, ICG is not a moderating variable as it does not have a significant effect. The practical implications for the Islamic financial industry emphasise the importance of risk identification and analysis, as well as the development of ICG to strengthen its role in enhancing financial performance. Keywords: Risk Identification, Risk Analysis, Corporate Governance, Financial Performance
Co-Authors Estiningsih, Wening Hapsari, Vinandri Indah Sari, Yuli Moh. Sidik Priadana Pudji Astuty, Pudji Sari, Yuli Indah Saripah Saripah, Saripah Sugeng Riyadi Widhyasti, Sasti Anjana Yuniarso, Yudi Budi