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All Journal Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi MANAGER: Journal of Management and Administration Science Journal of Macroeconomics and Social Development Scripta Economica: Journal of Economics, Management, and Accounting
Maulana Ikhrom Ababil
Universitas 17 Agustus 1945 Surabaya
Humanities Economics, Econometrics & Finance

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Hubungan Antara Standar Kredit, Struktur Piutang, Dan Kinerja Keuangan Dalam Manajemen Piutang Perusahaan Tsinta Dewi Aryaningtyas; Ni Putu Ayu Sinta; Maulana Ikhrom Ababil; Maria Yovita R. Pandin
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i2.238

Abstract

The purpose of this study is to analyze the relationship between credit standards, receivables structure, and financial performance on receivables management of companies in the transportation services sector listed on the Indonesia Stock Exchange (IDX). The research method used is a quantitative approach with a correlation research type. Secondary data obtained from the company's financial statements, namely PT. Blue Bird Tbk, PT. Adi Sarana Armada Tbk, PT. Armada Berjaya Trans Tbk, and PT. AirAsia Indonesia Tbk. Variables include credit standards (measured by Credit Risk Ratio (CRR)), receivables structure (measured by Average Collection Period (ACP)), financial performance (measured by Return On Assets (ROA)) and receivables management (measured by Receivables Turnover Ratio (RTR)). The results of the classical assumption test indicate that the regression model used is free from multicollinearity and heteroscedasticity problems and meets the assumption of normal distribution. In addition, the results of the simultaneous test show that the three independent variables, namely credit standards, receivables structure and financial performance have a significant effect on financial management. This research contributes to company management in determining more selective credit policies and accounts receivable management in order to improve overall financial efficiency
The Impact of Inflation, World Oil Prices, and the Rupiah Exchange Rate on Sectoral Stock Index Returns in the Indonesia Stock Exchange Arya Firma Arifin; Maulana Ikhrom Ababil; Rafif Putra W; Leonardus Reynhard Peri; Maria Yovita R. Pandin
Journal of Macroeconomics and Social Development Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jmsd.v3i2.1002

Abstract

This study examines the effects of inflation (X1), global crude oil prices (X2), and the rupiah exchange rate (X3) on sectoral stock index returns (Y) in the energy sector listed on the Indonesia Stock Exchange. This research employs a quantitative approach using secondary data obtained from Bank Indonesia, the Indonesia Stock Exchange, and Investing.com over a five-year period. Multiple linear regression analysis was conducted using SPSS to evaluate both partial and simultaneous effects of the independent variables on stock index returns. The results show that inflation has a negative but statistically insignificant effect on sectoral stock index returns, while global crude oil prices exhibit a positive yet insignificant influence. In contrast, the rupiah exchange rate has a positive and statistically significant effect on sectoral stock index returns. These findings indicate that exchange rate movements play a dominant role in explaining return variability in the energy sector. Therefore, investors and policymakers should pay close attention to exchange rate stability when making investment and economic policy decisions.
ANALISIS KESIAPAN SUMBER DAYA MANUSIA DALAM IMPLEMENTASI GRI STANDARDS PADA PT TELKOM INDONESIA (PERSERO) TBK Diana Oktavia Kholimah Wati; Indri Basiru; Maulana Ikhrom Ababil; Tietiek Rachmawati
MANAGER: Journal of Management and Administration Science Vol. 4 No. 3 (2026): MANAGER: Journal of Management and Administration Science, April 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/manager.v4i3.1424

Abstract

Implementasi GRI Standards sebagai kerangka pelaporan keberlanjutan menuntut kesiapan sumber daya manusia (SDM) yang kompeten dan adaptif. PT Telkom Indonesia (Persero) Tbk sebagai perusahaan BUMN telekomunikasi terbesar di Indonesia telah menerbitkan Laporan Keberlanjutan berbasis GRI Standards sejak beberapa tahun terakhir. Namun, kesiapan SDM dalam mendukung implementasi tersebut belum diteliti secara mendalam. Penelitian ini bertujuan menganalisis tingkat kesiapan SDM PT Telkom Indonesia dalam mengimplementasikan GRI Standards, meliputi aspek kompetensi, pelatihan, pemahaman regulasi, dan dukungan kelembagaan. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus melalui telaah dokumen laporan keberlanjutan, laporan tahunan, dan referensi sekunder terpilih. Hasil penelitian menunjukkan bahwa PT Telkom Indonesia telah membangun kapasitas SDM secara bertahap melalui program pelatihan ESG, pembentukan unit khusus keberlanjutan, dan integrasi indikator GRI dalam sistem manajemen kinerja. Meskipun demikian, masih terdapat kesenjangan kompetensi pada level operasional dalam memahami dan melaporkan indikator GRI secara akurat. Penelitian ini merekomendasikan penguatan program capacity building berbasis GRI, peningkatan literasi keberlanjutan lintas divisi, serta pengembangan sistem informasi terintegrasi untuk mendukung kualitas pelaporan.
Dampak Penerapan Akuntansi Forensik terhadap Pendeteksian Fraud Pengadaan Barang atau Jasa di Perwakilan BPKP Provinsi Jawa Timur Muhammad Nabil Fatwa; Maulana Ikhrom Ababil; Teguh Adi Priansyah
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/mrt8za89

Abstract

This study examines the impact of forensic accounting implementation on fraud detection in the procurement of goods and services at the East Java Provincial Representative Office of the Financial and Development Supervisory Agency (BPKP). A qualitative case study approach was employed to obtain an in-depth understanding of forensic accounting practices within investigative audits. Data were collected through in-depth interviews with investigative auditors, direct observation of audit processes, and analysis of relevant audit documentation. The findings reveal that forensic accounting contributes significantly to enhancing fraud detection by strengthening investigative audits, utilizing data analytics, conducting comprehensive document reviews, and applying investigative procedures such as interviews and field verification. These practices enable auditors to identify red flags, detect collusive procurement patterns, and substantiate evidence of procurement irregularities more effectively. However, the effectiveness of forensic accounting implementation is constrained by limited forensic-certified human resources, suboptimal use of analytical tools, restricted access to integrated procurement data, and political sensitivity surrounding procurement cases. The study concludes that strengthening auditor competencies, improving analytical infrastructure, and integrating forensic accounting with procurement oversight mechanisms are essential to reinforce fraud detection and promote public sector accountability.
Pengaruh Penggunaan E-Wallet, Teman Sebaya, dan Literasi Keuangan terhadap Perilaku Keuangan Mahasiswa Universitas 17 Agustus 1945 Surabaya melalui Kontrol Diri dan Perilaku Konsumtif Maulana Ikhrom Ababil; Hwihanus Hwihanus
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/3257ct23

Abstract

The development of financial technology has driven significant changes in the financial behavior of students, particularly through the increasingly widespread use of e-wallets. On the other hand, students are also influenced by social factors such as peers and their level of financial literacy. This study aims to analyze the influence of e-wallet use, peers, and financial literacy on the financial behavior of students at Universitas 17 Agustus 1945 Surabaya, with self-control and consumptive behavior as mediating variables. This study uses a quantitative approach with a survey method. Data were collected through a Likert scale-based questionnaire and analyzed using Structural Equation Modeling (SEM). The results of this study are expected to provide a comprehensive picture of the factors that influence student financial behavior and the role of self-control and consumptive behavior in shaping that behavior. The findings of this study are expected to serve as a basis for educational institutions in designing programs to improve student financial literacy.
Co-Authors - Hwihanus Arya Firma Arifin Diana Oktavia Kholimah Wati Indri Basiru Leonardus Reynhard Peri Maria Yovita R. Pandin muhammad nabil fatwa Ni Putu Ayu Sinta Rafif Putra W Teguh Adi Priansyah Tietiek Rachmawati Tsinta Dewi Aryaningtyas