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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business and Behavioural Entrepreneurship Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan International Journal of Applied Business Research Jurnal Pendidikan Akuntansi dan Keuangan Al-Ta'lim Jurnal Ilmiah Akuntansi dan Bisnis Akbis: Media Riset Akuntansi dan Bisnis Finansha: Journal of Sharia Financial Management Journal of International Conference Proceedings Journal of Islamic Economics and Business Journal of Accounting Research, Organization and Economics (JAROE) West Science Social and Humanities Studies Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik
Heryana, Toni
Universitas Pendidikan Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Effect of Biological Asset Intensity and Public Share Ownership on Biological Asset Disclosure with Company Growth as a Moderating Variable Abdullah, Sulthan Yusuf; Purnomo, Budi Supriatono; Heryana, Toni
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.60377

Abstract

This study aims to determine the effect of the intensity of biological assets and public ownership of shares on the disclosure of biological assets with company growth as a moderating variable. The research method used is causal research. Sampling used a purposive sampling method in order to obtain a sample of 54 agricultural sector companies listed on the Indonesia Stock Exchange for 2019-2021. In this study using secondary data obtained from annual reports that have been audited by the company. The analytical method used is Multiple Regression Analysis and Moderation Regression Analysis. The test results show that biological assets have a positive effect on the disclosure of biological assets, public ownership has a negative effect on the disclosure of biological assets, company growth does not moderate the effect of the main concern of biological assets on the disclosure of biological assets and company growth moderates the effect of public share ownership on the disclosure of biological assets.
GREEN CUSTOMER VALUE AND GREEN MARKETING AS ENCOURAGING SUPPORT GREEN PURCHASE INTENTION Hermayanti, Alma Bella; Heryana, Toni; Ramdhany, Muhammad Arief; Ansamu, Umar
Finansha: Journal of Sharia Financial Management Vol 5, No 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.31751

Abstract

This study examines the influence of Green Customer Value on Green Purchase Intention, both directly and indirectly, through Green Marketing in Indonesia. Utilizing a quantitative approach, data was collected from 95 respondents aged 18-50 via an online survey. The findings indicate that Green Customer Value significantly impacts Green Marketing, underscoring that consumers' eco-friendly values enhance the effectiveness of green marketing strategies. Furthermore, Green Marketing significantly influences Green Purchase Intention, highlighting the importance of sustainability-focused marketing strategies in driving consumer purchase intentions. However, Green Customer Value does not directly affect Green Purchase Intention. Instead, its indirect effect, mediated by Green Marketing, emphasizes the need for integrating green marketing strategies to bridge the gap between consumer values and purchasing behavior. These results contribute to the literature by elucidating the components of Green Customer Value and their impact on marketing strategies. The study offers practical insights for businesses aiming to enhance eco-friendly consumer perceptions and drive sustainable purchasing decisions.
Analysis of the Implementation Green Accounting and Material Flow Cost Accounting on Corporate Sustainability Dwi RT, Dita Rari; Heryana, Toni; Basuki, Teguh Iman
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.71994

Abstract

Corporate sustainability, or company sustainability, is a concept that adopts a long-term business orientation to meet the needs of present and future stakeholders while considering aspects of economic growth, environmental protection, and social justice. This research aims to determine the influence of the implementation of green accounting and material flow cost accounting on corporate sustainability in industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2022 period. This study is quantitative research with a sample selection technique using purposive sampling. The hypothesis testing conducted consists of multiple linear regression analysis, determination coefficient (R2) test, and t-statistic test using Wrap-PLS version 8.0. The research results show that green mental flow cost accounting has an effect of 18.3% on corporate sustainability, while green accounting has no effect.
Investment Decision Behavior Retirement Planning: An Analysis of Overconfidence Bias by Gender Tanuatmodjo, Heraeni; Heryana, Toni; Nugraha, N; Disman, D
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.70907

Abstract

The purpose of the study is to determine the effect of gender moderation which is moderated again by employee status (PNS and Non PNS Lecturers) on overconfidence bias in retirement planning.  This research is included in the type of cross sectional research and the method used is the explanatory method.  The research findings are gender and employee status (civil servant and non-civil servant lecturers) moderate the effect of overconfidence bias on retirement planning. If employee status is seen based on gender, the results do not affect retirement planning. Thus in making retirement planning, employee status affects retirement planning but is not determined by gender.  This overconfidence is often stronger based on gender and employment status. In practical terms, this means that retirement planning and investment decisions are influenced by gender, as men and women have different levels of confidence. This study places the status of lecturers based on gender in moderating overconfidence bias towards retirement planning as a novelty in this study. 
The Evolution of the Black-Scholes Model: A Bibliometric Analysis Medidjati, Adam; Utama, Wahyudayanto; Heryana, Toni; Hartono, Pierdijono
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.37925

Abstract

Objective To investigate the development of the Black-Scholes Model in financial research, identify its key contributors, and map its thematic evolution through a bibliometric analysis.Methodology This study employs bibliometric analysis, a research method that uses bibliographic data to analyze trends, patterns, and the impact of scholarly works in the financial research area. The data was extracted from the Scopus database, processed, and visualized using Microsoft Excel, R-Packages software, and the Biblioshiny Web Interface. The data extraction process was conducted on December 25, 2023, identifying 941 relevant documents, with 719 documents determined to be eligible for the analysis.Results The analysis reveals significant evolution in academic interest in the Black-Scholes Model since its introduction in 1978, with key contributors from the United States and the United Kingdom. Early research (19782000) focused on the theoretical basis of the model, while the period 20012010 marked its increasing relevance in economics. The 20112020 period saw the integration of the model in a wide range of economic applications. The 20212023 period highlights a new research focus on applications in fractional differential equations. The model has become an essential element in modern finance, driving innovation in finance education, policy, and cross-disciplinary applications.Research limitations/implications The study is limited by its reliance on data from the Scopus database, which may not encompass all relevant research. Future research could expand the analysis to include other databases and consider qualitative aspects of the Black-Scholes Model's applications.Novelty/Originality This research underscores the importance of the Black-Scholes Model in the evolution of modern finance and its diverse applications. It makes a significant contribution to the study of economics and finance by providing a comprehensive bibliometric analysis of the model's development, key contributors, and thematic evolution.
Pembiayaan Iklim di Asia Timur dan Pasifik dari Perspektif Tata Kelola dan Kesulitan Keuangan Afifah, Nurul; Nugraha, Nugraha; Heryana, Toni; Supriatna, Yayat; Nkansah, Obed Kwabina Opoku
Jurnal Internasional Penelitian Bisnis Terapan Vol 7 No 01 (2025)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijabr.v7i01.470

Abstract

This study analyses the influence of governance and financial distress on climate funding in East Asia and the Pacific (EAP). A multiple linear regression analysis was undertaken using panel data from 12 EAP nations between 2015 and 2021 to investigate the links between governance, financial distress, and climate finance. The results demonstrate that governance structures are more successful in obtaining climate related funds. Additionally, financial challenges show a notable positive correlation, indicating that financially struggling nations tend to attract more global climate funds, possibly due to their limited domestic capacities for addressing climate change. The regression analysis explained 85.71% of the variations in climate finance, underscoring the importance of governance and financial conditions in influencing how climate finance is distributed within the region. These findings underscore the need of robust governance and financial stability in maximizing the use of climate finance for mitigation and adaptation initiatives.
Comparative Analysis of Futures Option Characteristics in Spot and Futures Markets Between Asia and Europe: Validation of Put-Call Parity and the Role of Market Volatility Thomas Nadeak; Toni Heryana; Wahyudayanto Utama; H. Nugraha; Maya Sari
West Science Social and Humanities Studies Vol. 3 No. 01 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i01.1571

Abstract

This study aims to analyze the development of research related to “futures options” using a bibliometric approach based on Scopus data with the keyword “futures options,” covering 280 journal articles for the period 1973-2024. The analysis was conducted using Biblioshiny in R-Studio for bibliometrics and VOSviewer for keyword network visualization. Results showed that dominant themes included implied volatility, stochastic volatility, and price dynamics with a focus on hedging strategies, risk, and derivatives market dynamics. The network visualization revealed modern themes such as sustainability and climate change, indicating the potential integration of these financial instruments with global sustainability issues. Inter-author collaboration was high, averaging 2.22 authors per document, with 22.5% of documents involving international authors. The study also noted high relevance with the average citations per document reaching 24.81 and an annual growth rate of 2.76%. Temporal analysis showed a significant increase since the 1980s, a peak in 2010-2020, and a decline in 2020-2024, influenced by shifts in research focus or the impact of the COVID-19 pandemic. Visualization through VOSviewer identified five main clusters, with implied volatility having strong connections to hedging and stochastic volatility, while new themes such as sustainability are still in the early stages of exploration. The study concludes that while the futures options theme is mature, there are opportunities for exploration in lesser explored topics such as the integration of sustainability issues and cross-regional analysis, providing a comprehensive picture of the research landscape and future directions.
Unveiling the Link Between Leverage and Firm Performance: A Comparative Analysis of Sharia and Non-Sharia Compliant Firms in the Indonesia Stock Exchange Mahfirah, Titis Fatarina; Suherman, Suherman; Widyastuti, Umi; Mohidin, Rosle; Sari, Maylia Pramono; Heryana, Toni; Wastuti, Wahyu; Dewi, Monica
Journal of Business and Behavioural Entrepreneurship Vol. 9 No. 1 (2025): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.009.1.06

Abstract

This study investigates the influence of leverage on the performance of non-financial sector companies listed on the Indonesia Stock Exchange between 2012 and 2021. The analysis is segmented into three subsets: all companies, Sharia-compliant firms, and non-Sharia-compliant firms. Leverage is gauged through four metrics: debt to total asset ratio (DAR), debt to total equity ratio (DER), short-term debt to total assets (STD), and long-term debt to total assets (LTD). Firm performance is evaluated using return on assets (ROA), return on equity (ROE), and Tobin's Q. The study employs a quantitative approach, utilizing data from publicly listed companies. Leverage and performance are quantified using the specified metrics. Statistical analyses, including regression models, are conducted to examine the relationship between leverage and performance in each of the three subsets. The primary findings indicate a negative and statistically significant correlation between leverage and firm performance, as measured by ROA and ROE, across all company subsets. However, there is a positive and statistically significant impact of leverage on Tobin's Q. A more detailed analysis within the Sharia-compliant subset reveals a negative impact of leverage on all leverage indicators concerning ROA and ROE. In contrast, within the non-Sharia-compliant subset, leverage has a negative and statistically significant influence on ROA and ROE, but a positive and statistically significant effect on Tobin's Q. These empirical findings suggest that leverage has a detrimental and statistically significant association with a firm's accounting performance, as evidenced by ROA and ROE. However, it exerts a positive and statistically significant effect on the firm's market performance, as indicated by Tobin's Q. This underscores the importance of carefully managing leverage, particularly for firms operating within the Indonesian non-financial sector, to strike a balance between accounting and market performance objectives.
Curriculum Development in Indonesia (2014–2024): A Bibliometric Analysis of Research Trends and Scholarly Characteristics Ramadhan, Gilang; Sobandi, A.; Mulyani, Heni; Heryana, Toni
AT-TA'LIM Vol 31, No 2 (2024)
Publisher : Institut Agama Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jt.v31i2.948

Abstract

The curriculum is a guideline for implementing education. Indonesia has experienced 11 curriculum changes. This study uses bibliometric analysis to examine the trends and characteristics of curriculum development in Indonesia. This bibliometric analysis method is carried out by collecting articles in the Dimensions database, which are processed using VOSviewer. The number of articles collected was 431, which were then filtered into 426 articles. This bibliometric analysis uses two approaches: performance analysis (journals, publication institutions, and educational organizations) and science mapping (citations, co-citations, bibliographic merging, and keywords). The results found that the number of curriculum development publications in Indonesia from 2014 to 2024 tended to increase. Universitas Pendidikan Indonesia, Universitas Negeri Padang, and Universitas Sebelas Maret have the highest publications on curriculum development. The keyword Development gets the highest occurrence value of 94. 2020 is the year with many keywords appearing, namely 24 keywords. This research is expected to encourage and increase innovation in curriculum development research in Indonesia
Bibliometric Analysis of Value at Risk in Islamic Portfolio: Trends, Gaps, and Future Directions Yulandri, Elsa; Heryana, Toni; Utama, Wahyudayanto; Nugraha; Waspada, Ikaputera; Purnamasari, Imas
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v4i2.45494

Abstract

This study explores trends, intellectual structures, and thematic evolution in the literature on Value at Risk (VaR) for Islamic portfolios, identifying research gaps and proposing future directions. Using bibliometric analysis, it synthesizes 311 articles from the Scopus database (2005–2025) through Biblioshiny in RStudio and VOSviewer, focusing on publication trends, influential authors, affiliations, and thematic structures. The findings reveal steady growth in VaR literature for Islamic portfolios, with a 3.53% annual growth rate and contributions from 677 authors. Key contributors include Hammoudeh S., Mensi W., and institutions like International Islamic University Malaysia and Prince Sultan University. Thematic analysis highlights advanced methodologies such as GARCH and wavelet analysis, enhancing Islamic finance approaches. Thematic evolution shows a shift from foundational Islamic finance topics to complex analyses of volatility spillovers and dynamic connectedness. The study identifies nine research clusters and recommends integrating ESG considerations, improving risk management, and strengthening portfolio diversification. This research offers valuable insights for practitioners and policymakers in Islamic finance, underscoring the importance of tailored risk assessment tools. It provides a roadmap for scholars to address gaps, particularly in adapting conventional VaR methods to align with Islamic principles. To the authors’ knowledge, this is the first comprehensive bibliometric analysis on VaR in Islamic portfolios, significantly contributing to the literature by mapping intellectual landscapes and offering actionable future research directions.
Co-Authors A.A. Ketut Agung Cahyawan W Abdullah, Sulthan Yusuf Ade Sobandi, Ade Ali Djamhuri Andriana, Denny Ansamu, Umar Arim, Arim Aristanti Widyaningsih Basuki, Teguh Iman Delina Herdian Septiani Delina Herdian Septiani Disman Disman Disman, D Dita Rari Dwi R.T Edi Suryadi, Edi Febriani, Devi Gilang Ramadhan H. Nugraha Hartono, Pierdijono Heraeni Tanuatmodjo Hermayanti, Alma Bella Ikaputera Waspada, Ikaputera Ikin Solikin Imas Purnamasari Indah Fitriani Indi Nur Fajriani M. Arief Ramdhany Mahfirah, Titis Fatarina Maya Sari Maya Sari Maya Sari Maylia Pramono Sari Medidjati, Adam Medidjati, R Adam Medidjati, R. Adam Mohidin, Rosle MONICA DEWI Muhammad Afif Muhammad Yusuf Mulyani, Heni Nabilah Adzhani Nadeak, Thomas Nkansah, Obed Kwabina Opoku Nono Supriatna Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha, H. Nugraha, N Nurlaela, Fitri Oktaviani, Dita Aulia Purniati, Anies Purnomo, Budi Supriatono Ratna Gumilang, Risa Rozmita Dewi Yuniarti, Rozmita Dewi Saputra, Cahya Annaas Sartono Rahman, Ano Suherman, Suherman Supriatna, Yayat Thomas Nadeak Umar Faruk Umi Widyastuti Utama, Wahyudayanto Wastuti, Wahyu Yulandri, Elsa