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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Dinamika Ekonomi dan Bisnis Jurnal Ekonomi & Keuangan Islam Sosio e-kons Warmadewa Management and Business Journal (WMBJ) Referensi : Jurnal Ilmu Manajemen dan Akuntansi MANAJEMEN DEWANTARA Ihtiyath : Jurnal Manajemen Keuangan Syariah Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Nobel Management Review Bima Journal : Business, Management and Accounting Journal Jurnal Rekognisi Akuntansi (JRA)
Mohammad Yunies Edward
Faculty Of Economics And Business, Universitas Islam Nahdlatul Ulama, Jepara, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Determination of Enterprise Risk Management Disclosure by Audit Committee, Company Scale, and Leverage Edward, Mohammad Yunies; Hidayah, Lailatul
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.1083

Abstract

Corporate risk management disclosure is an effort made by companies to provide information about potential threats to the continuity of their business. This disclosure aims to monitor management activities and reduce fraud in annual financial reports. This study aims to empirically test the effect of the audit committee, company size, and leverage on risk management disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The population of this study includes manufacturing companies listed on the Indonesia Stock Exchange during that period. Sampling was carried out using the purposive sampling method, resulting in 404 analysis units. Data analysis was carried out using panel data regression with the help of EViews software. The results of the study indicate that company size has a significant positive effect on risk management disclosure in manufacturing companies listed on the Indonesia Stock Exchange. On the other hand, the audit committee and leverage do not show a significant effect on risk management disclosure in the same company.
Analisis Kinerja Berdasarkan Tingkat Efisiensi Perbankan Syariah Arifah, Aulia Nur; Mohammad Yunies Edward
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 7 No 2 (2023): Vol.7 No.2 Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v7i2.5168

Abstract

The purpose of this study is to identify performance based on the efficiency level of Sharia Commercial Banks in Indonesia in 2020 period using the DEA method and the CRS model with an intermediation approach. This study also compares efficiency results using five indicators without looking at the actual target and three indicators looking at the actual target. Furthermore, this study uses 10 Sharia Commercial Banks as a sample. Overall, the results of research on the efficiency level of Sharia Commercial Banks in Indonesia conducted during a certain research period have not consistently reached an optimal level of efficiency, where most of the efficiency levels are still below 100 percent. Policy recommendations for Sharia Commercial Banks to increase the level of efficiency are to control and allocate optimal resources and then increase their output capacity by maintaining existing inputs.
Perencanaan Investasi sebagai Mediasi Penentu Keputusan Investasi UKM Agustina, Via Liantika; Edward, Mohammad Yunies
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.27265

Abstract

Tujuan Penelitian: Penelitian ini bertujuan menganalisis pengaruh pengalaman keuangan, literasi keuangan, dan experienced regret terhadap keputusan investasi pelaku UKM di Jepara serta menguji peran mediasi perencanaan investasi.Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data diperoleh dari 303 pelaku UKM yang dipilih melalui teknik purposive sampling dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM).Originalitas/Novelty: Integrasi faktor kognitif, pengalaman, dan emosional dalam satu model komprehensif yang menempatkan perencanaan investasi sebagai mediator utama dalam menjelaskan keputusan investasi UKM.Hasil Penelitian: Hasil penelitian menunjukkan bahwa literasi keuangan dan perencanaan investasi berpengaruh positif signifikan terhadap keputusan investasi, sedangkan experienced regret berpengaruh negatif signifikan terhadap keputusan investasi, sementara pengalaman keuangan tidak menunjukkan pengaruh langsung. Selain itu, perencanaan investasi terbukti berperan sebagai mediator signifikan dalam hubungan antara pengalaman keuangan, literasi keuangan, maupun experienced regret terhadap keputusan investasi pelaku UKM.Implikasi: Temuan penelitian menekankan pentingnya peningkatan literasi keuangan dan kemampuan perencanaan investasi, serta pengelolaan aspek emosional dalam mendorong pengambilan keputusan investasi UKM yang lebih rasional dan berkelanjutan. Research Objectives: This study aims to analyze the influence of financial experience, financial literacy, and experienced regret on the investment decisions of SME actors in Jepara and to examine the mediating role of investment planning.Research Method: The study used a quantitative approach with a survey method. Data were obtained from 303 SME actors selected through purposive sampling and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM).Originality/Novelty: Integration of cognitive, experiential, and emotional factors into a comprehensive model that places investment planning as the main mediator in explaining SME investment decisions..Research Results: The results show that financial literacy and investment planning have a significant positive effect on investment decisions, while experienced regret has a significant negative effect on investment decisions, and financial experience has no direct effect. In addition, investment planning has been proven to play a significant mediating role in the relationship between financial experience, financial literacy, and experienced regret on the investment decisions of SME actors.Implications: The findings emphasize the importance of improving financial literacy and investment planning skills, as well as managing emotional aspects in encouraging more rational and sustainable investment decisions by SMEs.
Determinants of Capital Adequacy and Liquidity Risk on Profitability in the Banking Sector Saputri, Oktaviana, Dewi; Edward, Mohammad Yunies
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1553-1562

Abstract

Purpose: This study aims to analyze the impact of capital adequacy and liquidity risk on the profitability of banks listed on the Indonesia Stock Exchange in 2019-2023.  Methodology: Using a quantitative approach, panel data regression analysis was performed on a sample of 43 banks whose financial data was processed using STATA 17. Results: These results underscore the importance of effective capital management and liquidity strategies to optimize bank profitability. Findings: This study found that Capital Adequacy Ratio (CAR) does not significantly affect Return on Assets (ROA) but significantly affects Net Interest Margin (NIM). Meanwhile, Liquidity Risk (LDR) significantly and positively affects both profitability indicators (ROA and NIM). Novelty: Unlike previous studies, this research highlights the differential impact of capital adequacy on profitability indicators, offering a different perspective on banking performance. Originality: This study contributes by using the latest financial data (2019-2023) and examining ROA and NIM as profitability indicators. Conclusion: The findings indicate that liquidity risk management is crucial for improving profitability, while capital adequacy impacts bank performance depending on the profitability indicator used. Type of Paper: Empirical Research Article.
Analysis of The Effect Of Exchange Rate, Leverage, And Liquidity On Financial Performance With Firm Age As A Control Variable Zakiyya, Salma Roihana; Edward, Mohammad Yunies
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.977-986

Abstract

Purpose: This study aims to analyze the influence of exchange rate, leverage, and liquidity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2023, with firm age as a control variable. Methodology: Using a quantitative approach, the sample was selected through purposive sampling, resulting in 113 manufacturing firms. The variables observed include return on assets (ROA), debt ratio (DR), current ratio (CR), exchange rate, and firm age. Data were analyzed using panel regression with a fixed effect model based on the Hausman test. Results: The results indicate that leverage has a significant negative effect on financial performance, while liquidity and exchange rate have no significant effect. Firm age as a control variable does not significantly affect ROA. Findings: The study highlights the importance of managing debt levels to maintain profitability and supports previous literature on capital structure theory. Novelty: This research incorporates firm age as a control variable and uses a decade-long data panel from Indonesian manufacturing companies. Originality: This study contributes a comprehensive view of macro and micro financial determinants of firm performance in a developing economy context. Conclusion: Companies must manage leverage carefully to avoid profitability decline. High liquidity or long firm age does not guarantee better performance. Type of Paper: Research article
PERAN MEDIASI INTERNAL LOCUS OF CONTROL DALAM HUBUNGAN FINANCIAL LITERACY, FINANCIAL EXPERIENCE, DAN FINANCIAL SOCIALIZATION TERHADAP FINANCIAL MANAGEMENT BEHAVIOR Ayuning Arma, Amalia Safitri; Edward, Mohammad Yunies
MANAJEMEN DEWANTARA IN PRESS (2026)
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i1.21410

Abstract

The study analyzes the role of financial literacy, financial experience, and financial socialization in shaping financial management behavior of SMEs in Jepara, where internal locus of control serves as a mediator. This research is grounded in the rapid growth of SMEs in the post-pandemic era, which has not been matched by adequate financial capability and psychological readiness in managing business finances. This study uses a quantitative survey approach. Data were collected from 185 SME owners selected through purposive sampling. The examined using PLS-SEM with SmartPLS 3.0 to assess testing validity, reliability, and research hypotheses. The empirical evidence suggests that financial literacy and internal locus of control have a significant positive effect on financial management behavior. Financial experience and financial socialization do not directly affect the outcome. however, internal locus of control significantly mediates both variables. The results highlight that financial knowledge and experience alone are insufficient without strengthening psychological beliefs related to personal control over financial outcomes.
Risk Tolerance as a Mediation in SME Investment Decisions in Jepara Pratiwi, Diaz Zahra Septina; Edward, Mohammad Yunies
Warmadewa Management and Business Journal (WMBJ) 66-77
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.6.1.2026.66-77

Abstract

This study aims to analyze the role of risk tolerance as a mediating variable in the relationship between financial literacy, experienced regret, financial socialization, and investment decisions among SMEs in Jepara. The study involved 300 SMEs selected using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that financial literacy, experienced regret, and risk tolerance have a positive effect on investment decisions, while financial socialization has no significant effect. Risk tolerance is proven to mediate the effect of financial literacy and experienced regret on investment decisions, but it does not mediate the relationship between financial socialization and investment decisions. These findings highlight the dominant role of internal individual factors in shaping investment decision-making among SMEs.
Co-Authors Aan Zainul Anwar Agustina, Via Liantika Ali Imron Ardian Adhiatma Arifah, Aulia Nur Ayuning Arma, Amalia Safitri Destina Paningrum, Destina Eko Nur Fuad Fathur Rofiq Hadi Ismanto Izzatul Laila Suryani Khariq, Muhammad Taufan Lailatul Hidayah Lestari, Evi Indah Muhammad Husni Tamrin Pratiwi, Diaz Zahra Septina Saputri, Oktaviana, Dewi Silviana Pebruary Widiyanto Widiyanto Zakiyya, Salma Roihana