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All Journal JURNAL IQRA´ Jurnal Ilmiah Akuntansi Kesatuan Bulletin of Community Engagement Smart Society: Community Service and Empowerment Journal Jurnal Greenation Ilmu Akuntansi Business and Applied Management Journal Sinergi : Jurnal Ilmiah Multidisiplin
Nera Marinda Machdar
Universitas Bhayangkara Jakarta Raya, Indonesia
Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Physics Social Sciences Other

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 1 
The Dual Role of Revenue Concentration in Corporate Landbanking: Evidence from Urbanizing Property Markets Ardo Ryan Dwitanto; Adler Haymans Manurung; Nera Marinda Machdar; Wastam Wahyu Hidayat
Bulletin of Community Engagement Vol. 6 No. 2 (2026): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v6i2.2487

Abstract

This study examines the determinants of corporate landbanking behavior by integrating macroeconomic demand factors with firm-level strategic characteristics. Focusing on publicly listed property developers in Indonesia, it investigates how urbanization and exchange rate uncertainty influence landbanking decisions, and how these effects are conditioned by firms’ revenue concentration. Using panel data regression analysis, the results show that urbanization significantly increases landbanking, confirming its role as a key demand-side driver in property markets. Exchange rate uncertainty also has a positive effect, suggesting that firms use landbanking as a strategic tool to preserve flexibility under macroeconomic volatility. At the firm level, revenue concentration is positively associated with landbanking, indicating that more focused firms allocate greater resources to land as a core strategic asset. More importantly, this study introduces a dual-effect perspective in which revenue concentration simultaneously increases baseline landholding while reducing firms’ responsiveness to external demand shocks. The negative interaction effect implies that, although concentrated firms hold larger landbanks, they adjust their land accumulation less aggressively in response to urbanization than more diversified firms. By integrating insights from urban economics, real estate, and corporate strategy, this study contributes to the literature by highlighting the role of firm heterogeneity in shaping land supply behavior. The findings also offer policy implications, suggesting that land-use regulations should account for differences in firm structure to improve housing supply responsiveness in rapidly urbanizing economies.
Financial Determinants, Company Performance, and Tax Rate on Sustainable Growth Elia Rossa; Adler Haymans Manurung; Nera Marinda Machdar; Tutty Nuryati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3881

Abstract

Sustainable company growth has increasingly become a strategic priority in the post-pandemic era, where businesses must balance profitability with Environmental, Social, and Governance (ESG) responsibilities. While previous studies have focused on the direct impact of financial determinants, limited research in emerging markets has explored the mediating role of company performance and the moderating influence of tax rates in shaping sustainable growth. This study investigates the mediating effect of company performance and the moderating effect of tax rate on the relationship between financial determinants and company sustainable growth. Using Structural Equation Modeling (SEM) with Partial Least Squares approach, the study analyzed 672 observations from Indonesian Stock Exchange-listed companies during 2018-2024. Financial determinants include capital structure, liquidity, profitability, and company size, while company performance is measured by Tobin’s Q and tax rate by effective tax rate. Results reveal that profitability has the strongest positive influence on sustainable growth, while capital structure shows significant indirect effect through company performance mediation. Tax rate significantly moderates the relationship between capital structure and profitability on sustainable growth. The study provides comprehensive understanding of complex relationships in corporate finance, contributing to strategic financial management and policy formulation in emerging markets.
Integrating Digital Competence and Islamic Work Ethics to Enhance Change Readiness: The Mediating Role of Employee Engagement Indah Rizki Maulia; Nera Marinda Machdar; Yayan Hendayana; Zahara Tussoleha Rony; Joseph M J Renwarin
Business and Applied Management Journal Vol. 4 No. 2 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i2.2278

Abstract

Digitalization has become a strategic necessity for Islamic Rural Banks (BPRS) in Indonesia, making employees' readiness for change critical to successful transformation. This study examines the roles of digital competence, Islamic work ethic, and employee engagement in enhancing change readiness, providing insights for strengthening human resource strategies in the digital era. The study was conducted among 200 employees working in Rural Islamic Banks (BPRS) operating across the Greater Jakarta region (Jabodetabek). Respondents were selected using a purposive sampling technique based on predetermined criteria. Data were gathered through a structured questionnaire using a five-point Likert scale and analyzed with SmartPLS 4 to assess the proposed relationships among the research constructs. Digital competence and Islamic work ethic have positive and significant effects on employee engagement and change readiness. Employee engagement has a significant positive effect on change readiness. Also, it serves as a partial mediator in the relationships between digital competence and change readiness, and between Islamic work ethic and change readiness. This study provides empirical evidence that integrating these elements positions organizations better to support successful change initiatives and achieve sustainable organizational development in an increasingly digital environment.
The Influence of Employee Engagement, Employee Communication, Transformational Leadership, and NLP Learning on Sustainable Human Resource Management with Mediation of Employee Performance Lisna Nurpida; Nera Marinda Machdar; Hadita; Zahara Tussoleha Rony
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 11 No. 1 (2026): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v11i1.6598

Abstract

This study aims to examine the effects of employee engagement, employee communication, attitude, transformational leadership, and Neuro-Linguistic Programming (NLP) Learning on Sustainable Human Resource Management (Sustainable HRM), with employee performance serving as a mediating variable. This research employs a quantitative approach using a survey method. The research population consists of managerial-level employees (leaders to managers) from companies in West Java who participated in training programs conducted by Job Training Institute (LPK) “X”. A total of 360 respondents were selected using purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that employee engagement, employee communication, transformational leadership, and NLP Learning have a positive and significant effect on employee performance, while attitude does not have a significant effect on employee performance. Furthermore, employee performance is found to have a positive and significant effect on Sustainable HRM. Mediation analysis reveals that employee performance partially mediates the relationship between employee engagement, transformational leadership, and NLP Learning and Sustainable HRM. However, employee performance does not significantly mediate the effects of employee communication and attitude on Sustainable HRM. These findings highlight that the achievement of Sustainable HRM is not solely determined by individual and organizational practices directly, but is strongly influenced by the organization’s ability to enhance employee performance as a key mediating mechanism. This study contributes theoretically by reinforcing the role of employee performance as a mediator in the Sustainable HRM framework and by introducing NLP Learning as a relevant human resource development approach in the Indonesian organizational context. Practically, the findings provide insights for organizations and job training institutions in designing performance-oriented and sustainability-driven human resource development strategies.
Reward Systems and Sustainable Human Resource Management: The Mediating Roles of Employee Commitment, Employee Culture, Situational Leadership, and Employee Performance Sugiyono; Nera Marinda Machdar; Zahara Tussoleha Rony
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 11 No. 1 (2026): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v11i1.7434

Abstract

Sustainable Human Resource Management (Sustainable HRM) has become a critical strategic concern as organizations seek to balance performance demands with long-term sustainability. While reward systems are widely recognized as essential HR mechanisms, empirical evidence explaining how they contribute to Sustainable HRM remains limited and inconclusive. This study examines the role of reward systems in fostering Sustainable HRM through the mediating mechanisms of employee commitment, employee culture, situational leadership, and employee performance. Using a quantitative explanatory design, data were collected from 360 managerial-level employees across five companies in West Java, Indonesia. Structural Equation Modeling with Partial Least Squares (PLS-SEM) was employed to test the proposed relationships and mediation effects. The results reveal that reward systems significantly strengthen employee commitment, employee culture, and situational leadership, but do not directly influence employee performance or Sustainable HRM. Among the organizational factors examined, situational leadership emerged as the only significant predictor of employee performance. Furthermore, employee performance was found to have a strong and direct effect on Sustainable HRM, while other variables showed no direct impact. Mediation analysis confirms that employee performance partially mediates the relationship between situational leadership and Sustainable HRM. These findings suggest that reward systems function as foundational enablers rather than direct drivers of sustainability-oriented HR outcomes. Sustainable HRM is achieved primarily through leadership-driven performance mechanisms rather than through reward allocation alone. This study contributes to Sustainable HRM literature by clarifying the internal pathways through which HR practices translate into sustainable outcomes, particularly within emerging economy contexts.
Pengaruh Earnings Growth, Konservatisme Akuntansi, dan Kepemilikan Manajerial terhadap Kualitas Laba dengan Return On Equity sebagai Variabel Moderasi Meisya Liana; Nera Marinda Machdar
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66914/9vvdq496

Abstract

This study aims to analyze the effect of Earnings Growth, Accounting Conservatism, and Managerial Ownership on Earnings Quality with Return on Equity (ROE) as a moderating variable. The background of this study is based on the importance of earnings quality as a reference for stakeholder decisions and the inconsistency of previous research results, especially on the variables of accounting conservatism and managerial ownership. Based on a literature review, earnings growth and accounting conservatism have the potential to provide signals related to earnings quality, while managerial ownership is seen as a governance mechanism that can reduce agency conflicts. The novelty of this study lies in the use of ROE as a moderating variable to explain the inconsistent relationship between independent variables and earnings quality in the context of post-pandemic companies and changing market dynamics. The results of this study are expected to contribute theoretically to the development of earnings quality literature and provide practical implications for companies and financial statement users in evaluating performance and reporting transparency. Keywords: Earnings Growth, Accounting Conservatism, Manajerial Ownership, dan Earnings Quality   Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Earnings Growth, Konservatisme Akuntansi, dan Kepemilikan Manajerial terhadap Kualitas Laba dengan Return on Equity (ROE) sebagai variabel moderasi. Latar belakang penelitian ini didasari oleh pentingnya kualitas laba sebagai acuan keputusan bagi stakeholder serta masih adanya ketidakkonsistenan hasil penelitian sebelumnya, terutama pada variabel konservatisme akuntansi dan kepemilikan manajerial. Berdasarkan kajian literatur, earnings growth dan konservatisme akuntansi memiliki potensi memberikan sinyal terkait kualitas laba, sedangkan kepemilikan manajerial dipandang sebagai mekanisme tata kelola yang dapat mengurangi konflik keagenan. Kebaruan (novelty) penelitian ini terletak pada pemanfaatan ROE sebagai variabel moderasi untuk menjelaskan hubungan yang belum konsisten antara variabel independen dan kualitas laba dalam konteks perusahaan pasca pandemi dan perubahan dinamika pasar. Hasil penelitian ini diharapkan memberikan kontribusi teoritis dalam pengembangan literatur kualitas laba serta memberikan implikasi praktis bagi perusahaan dan pemakai laporan keuangan dalam mengevaluasi kinerja dan transparansi pelaporan. Kata kunci: Pertumbuhan Laba, Konservatisme Akuntansi, Kepemilikan Manajerial, dan Kualitas Laba
Pengaruh Tax Planning dan Tax Avoidance Terhadap Nilai Perusahaan dengan Net Profit Margin Sebagai Variabel Intervening pada Perusahaan Retail di Indonesia Luthfi Nofriansyah; Nera Marinda Machdar; Amor Marundha
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 3 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Agustus - Oktober 2024)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i3.76

Abstract

Penelitian saat ini menyelidiki dampak Tax Planning , Tax Avoidance, dan Net Profit Margin terhadap nilai perusahaan dalam sektor ritel di Indonesia. Tujuan: Tujuannya adalah untuk meneliti hubungan antara variabel independen seperti Tax Planning , Tax Avoidance, Net Profit Margin, dan Nilai Perusahaan. Metodologi: Metodologi yang digunakan melibatkan pemanfaatan data dari dokumen 24 perusahaan ritel Bursa Efek Indonesia dari tahun 2017 hingga 2023, yang diproses menggunakan Eviews 12. Hasil penelitian: Tax Planning menunjukkan pengaruh positif dan signifikan secara statistik pada Net Profit Margin, sementara Tax Avoidance tidak menunjukkan dampak yang signifikan pada Net Profit Margin, mungkin karena prevalensi faktor-faktor lain yang berkontribusi. Selain itu, Tax Planning memberikan dampak besar pada Nilai Perusahaan, meskipun efek langsungnya pada laba bersih tidak mudah diamati. Sebaliknya, Tax Avoidance tidak menghasilkan efek signifikan pada Nilai Perusahaan. Meskipun ada indikasi korelasi negatif, Net Profit Margin tidak secara signifikan mempengaruhi Nilai Perusahaan. Selain itu, pengaruh Tax Planning dan Tax Avoidance terhadap Nilai Perusahaan melalui Net Profit Margin juga dianggap tidak signifikan, menunjukkan bahwa dampaknya tidak cukup kuat untuk mempengaruhi nilai perusahaan.
Financial Health as a Mediator Between Local Government Performance Determinants and Accountability: Evidence from West Java Rachmat Pramukty; Nera Marinda Machdar; Adler Manurung; Sugeng Suroso
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsoc.v6i3.1377

Abstract

Local governments are required to demonstrate performance accountability through the Government Agency Performance Accountability Report (Laporan Akuntabilitas Kinerja Instansi Pemerintah, LAKIP); however, substantial variations in accountability performance remain across regions, while the role of financial health in linking institutional, strategic, and fiscal factors with accountability performance remains insufficiently examined. This study examines the relationships between Regional Head Commitment, Key Performance Indicators (Indikator Kinerja Utama, IKU), Regional Own-Source Revenue (Pendapatan Asli Daerah, PAD), Strategic Performance Targets, and LAKIP scores, with the Integrated Financial Health Index (IKKT) examined as a mediating variable. A quantitative explanatory design was employed using panel data from all 27 regency and municipal governments in West Java, Indonesia, covering the 2019–2023 period and yielding 135 local government-year observations. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results show that Regional Head Commitment (β = −0.080, p = 0.015), PAD (β = 0.793, p < 0.001), and Strategic Performance Targets (β = −0.061, p = 0.046) are significantly associated with LAKIP scores, whereas IKU is not statistically significant (β = 0.085, p = 0.063). The negative coefficients for Regional Head Commitment and Strategic Performance Targets reflect the reverse coding applied to these measures. IKKT is significantly associated with Regional Head Commitment (β = −0.079, p = 0.014), PAD (β = 0.681, p < 0.001), and Strategic Performance Targets (β = 0.150, p = 0.035), while its relationship with IKU is not significant. IKKT is also positively associated with LAKIP scores (β = 0.321, p < 0.001). Mediation analysis indicates that IKKT partially mediates the relationship between PAD and LAKIP, as the indirect effect is significant (β = 0.218, p = 0.002) while the direct relationship remains significant. These findings imply that strengthening local government accountability requires attention not only to performance planning and leadership commitment but also to fiscal capacity and financial health. This study contributes empirical evidence by demonstrating the intermediary role of financial health in the relationship between regional fiscal capacity and local government performance accountability within the Indonesian context.
Co-Authors Adler Haymans Manurung Adler Manurung Amor Marundha Ardo Ryan Dwitanto Elia Rossa Hadita Hadita Indah Rizki Maulia Joseph M J Renwarin Lisna Nurpida Luthfi Nofriansyah Meisya Liana Nuryati, Tutty Rachmat Pramukty SUGENG SUROSO, SUGENG Sugiyono Wastam Wahyu Hidayat Yayan Hendayana Zahara Tussoleha Rony