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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal GeoEkonomi International Journal of Financial, Accounting, and Management JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Studi Akuntansi, Keuangan, dan Manajemen Journal of Artificial Intelligence and Digital Business Sanskara Manajemen dan Bisnis
Haripin, Haripin
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Social Sciences

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The EFFECT OF COMPANY SIZE, PROFITABILITY, LEVERAGE, SALES GROWTH ON FIRM VALUE IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Patimah, Siti; Mustika Sari, Dina; Fatmawati, Susan; Haripin, Haripin; Agnes Kurnia Tjahjono, Gabriella
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 1 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i1.120

Abstract

This study aims to analyze the effect of company size, profitability, leverage, and sales growth on the value of food and beverage companies listed on the Indonesia Stock Exchange. This study uses quantitative methods with multiple linear regression analysis using SPSS version 27. This study involved 84 companies as a population, with 15 companies selected as samples through purposive sampling method. The results in this study indicate that (1) Company size partially has a positive and significant effect on PBV (2) ROA partially has no positive and insignificant effect on PBV, (3) DAR partially has a negative and significant effect on PBV, (4) Sales Growth partially has a negative and significant effect on PBV, (5) Simultaneously, company size, ROA, DAR, and sales growth have an influence on PBV.
PENGARUH LIKUIDITAS, LEVERAGE DAN PROBABILITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Haripin, Haripin; Patimah, Siti; Agnes Kurnia T, Gabriella; Fatmawati, Susan; Ristiani, Elsya
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.551

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas (current ratio), leverage (debt to equity ratio), dan profitabilitas terhadap financial distress. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penetuan sampel menggunakan metode purposive sampling dengan total sampel 9 perusahaan dengan jumlah observasi 45. Data yang dikumpulkan menggunakan data sekunder. Teknik analisis yang digunakan adalah analisis regresi linear berganda dan pengujian data menggunakan Program SPSS 25. Hasil penelitian menunjukkan bahwa (1) current ratio secara parsial berpengaruh negatif dan signifikan tehadap financial distress (2) debt to equity ratio secara parsial berpengaruh negatif dan signifikan terhadap financial distress (3) return on asset secara parsial tidak berpengaruh negatif dan tidak signifikan terhadap financial distress, dan (4) current ratio, debt to equity ratio dan return on asset secara simultan berpengaruh signifikan terhadap financial distress.
BEYOND AUTOMATION: EVALUASI EFEKTIVITAS DAN PENGENDALIAN INTERNAL SISTEM INFORMASI AKUNTANSI ACCURATE 5 PADA UD XYZ Haripin, Haripin; Nazimah, Azka; Sulistia, Ika; Prayoga, Izhar Tiyas; Wahyuni, Indah Nur
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5225

Abstract

This study aims to evaluate the effectiveness and internal control of using the Accurate 5 Accounting Information System at UD XYZ, a distribution and marketing company under PT ABC. A descriptive qualitative approach with a case study method was employed to explore system implementation through in-depth interviews, document analysis, and literature review. The findings indicate that Accurate 5 has improved the efficiency of transaction recording, financial reporting, and inventory management through automated journal entries, integrated modules, and real-time report access. However, internal controls remain suboptimal due to limited implementation of transaction authorization, audit trail monitoring, and data backup processes. Other challenges include insufficient staff training and inconsistent data entry discipline. This study highlights that the successful implementation of an AIS is determined not only by technology but also by internal policies, human resource competencies, and procedural consistency. Penelitian ini bertujuan untuk mengevaluasi efektivitas dan pengendalian internal penggunaan Sistem Informasi Akuntansi Accurate 5 pada UD XYZ, sebuah perusahaan distribusi dan pemasaran di bawah PT ABC. Pendekatan kualitatif deskriptif dengan studi kasus digunakan untuk menggali implementasi sistem, melalui wawancara mendalam, studi dokumentasi, dan analisis literatur. Hasil penelitian menunjukkan bahwa Accurate 5 telah meningkatkan efisiensi pencatatan transaksi, pelaporan keuangan, dan pengelolaan persediaan melalui fitur jurnal otomatis, integrasi modul, serta akses laporan real-time. Namun, pengendalian internal belum optimal karena keterbatasan penerapan otorisasi transaksi, monitoring audit trail, dan proses backup data. Tantangan lain mencakup kurangnya pelatihan staf dan kedisiplinan input data. Penelitian ini menegaskan bahwa keberhasilan penerapan SIA tidak hanya ditentukan oleh teknologi, tetapi juga oleh kebijakan internal, kompetensi SDM, dan konsistensi prosedur.
Analisis Strategi Pada Perusahaan McDonald’s Dengan Menggunakan Porter’s Five Forces Model Iswanda, Rian; Haripin, Haripin
Sanskara Manajemen Dan Bisnis Vol. 2 No. 02 (2024): Sanskara Manajemen dan Bisnis (SMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/smb.v2i02.353

Abstract

Industri kuliner merupakan salah satu industri yang paling stabil karena memberikan pendapatan bagi ekonomi pengusaha, karyawan, hingga pemerintah melalui pajak resto. Salah satu bentuk industri kuliner adalah restoran cepat saji. Perkembangan restoran cepat saji itu mengalami perkembangan pesat di Indonesia. Dahulu McDonald’s hanya berjualan burger, akan tetapi di Indonesia mengeluarkan beberapa produk terkait makanan khas Indonesia yaitu nasi. Mulai dari nasi ayam, bubur, hingga nasi uduk. McDonald's juga dihadapkan pada tantangan dari berbagai aspek, yang tercermin dalam model Porter's Five Forces. Meskipun terdapat tantangan seperti ancaman pesaing baru dan produk pengganti, McDonald's tetap memiliki keunggulan melalui hambatan modal yang tinggi dan strategi inovatif. Pengelolaan kekuatan negosiasi pemasok yang rendah dan daya tawar pembeli yang tinggi menjadi fokus penting untuk mempertahankan loyalitas pelanggan. Dengan memahami dan mengelola faktor-faktor ini, McDonald's dapat terus mengembangkan strategi yang efektif untuk mempertahankan posisi terdepannya di pasar. Tujuan dari penelitian ini adalah untuk memahami, menjelaskan, dan memberikan saran terkait dengan McDonald's. Metode penelitian yang diterapkan adalah analisis Porter's Five Forces. Sumber data yang digunakan adalah data sekunder, dan jenis penelitian ini bersifat kualitatif. Informasi diperoleh dari berbagai sumber seperti jurnal, artikel, dan sumber lainnya.
Understanding fintech excellence: A scholarly review of the diploma fintech model for effective global implementation Haripin, Haripin; Indraprakoso, Dondy; Wibisono, Gunawan; Utomo, Hargo
International Journal of Financial, Accounting, and Management Vol. 7 No. 3 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i3.2825

Abstract

Purpose: This study examines the global Fintech phenomenon by reviewing research from several countries. It aims to identify best practices, involved journals, applied methods, and knowledge gaps that require further investigation. Methodology/Approach: A systematic literature review was conducted using journals from multiple international databases that discuss fintech practices worldwide. The analysis follows the DIPLOMA Model by Boratynska to systematically evaluate and synthesize the selected studies. Results/Findings: Based on the DIPLOMA Fintech Model, Indonesia emerges as the leading country in implementing fintech practices, fulfilling all five dimensions of the model. This achievement positions Indonesia as a potential benchmark for other countries aiming to strengthen their fintech ecosystems. Malaysia, China, and Brazil follow by meeting four dimensions, indicating strong development. The United Kingdom, Germany, Argentina, and South Africa fulfill three dimensions, reflecting moderate fintech maturity. Meanwhile, Sub-Saharan countries and Nigeria meet only one dimension, highlighting significant gaps in fintech readiness and infrastructure. Conclusion: Indonesia fulfills all five DIPLOMA dimensions, confirming its position as a global leader in fintech implementation and innovation. This illustrates Indonesia’s potential to serve as a reference for other countries. Limitations: This study is limited by the selection of countries from only four continents, excluding Australia. The use of a relatively small number of articles also indicates the need for broader literature coverage. Contribution: The study shows that fintech success is not solely determined by development level, but by a combination of supportive factors that enable even developing countries to excel.
Pengaruh Kinerja Keuangan dan Umur Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan dan MinumanYang Terdaftar di BEI Handayani, Lilik; Patimah, Siti; Salsabeilla, Louise Sabrina Putri; Fatmawati, Susan; tjahjono, Gabriella Agnes kurnia; Haripin, Haripin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4330

Abstract

Tujuan dari penelitian ini adalah untuk memberikan bukti empiris tentang pengaruh likuiditas yang diproksikan dengan current ratio, leverage yang diproksikan dengan debt to equity ratio, profitabilitas yang diproksikan dengan net profit margin, dan umur perusahaan yang terhadap nilai perusahaan yang diukur dengan PBV pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Jenis penelitian yang digunakan adalah kuantitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan dibantu dengan aplikasi SPSS versi 25. Populasi dalam penelitian ini adalah perusahaan sub sektor makanan dan minuman yang terdaftar pada BEI yang terdiri dari 108 perusahaan. Penentuan sampel menggunakan metode purposive sampling dengan total sampel sebanyak 85 sampel dari 17 perusahaan terpilih. Hasil penelitian pada perusahaan Indeks Kompas100 periode 2019–2023 menunjukkan bahwa Current Ratio (CR) dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap Price to Book Value (PBV), sehingga H1 dan H2 ditolak. Return on Assets (ROA) berpengaruh signifikan namun negatif terhadap PBV, yang mengindikasikan adanya inefisiensi pemanfaatan aset dan menyebabkan H3 ditolak. Sebaliknya, Value Added Intellectual Capital (VAIC™) berpengaruh signifikan dan positif terhadap PBV, sehingga H4 diterima. Secara simultan, CR, DER, ROA, dan VAIC™ berpengaruh signifikan terhadap PBV, sehingga H5 diterima.
Analysis of Determinants of Fintech Adoption by MSMEs in Balikpapan City: DOI and TAM Approaches Haripin, Haripin; Fatmawati, Susan
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5777

Abstract

Purpose: This study investigates how Diffusion of Innovation (DOI) factors shape perceived usefulness and ease of use in MSMEs’ fintech adoption, and how these perceptions influence behavioral intention and actual usage. Motivated by low digital literacy and uneven fintech adoption in Balikpapan, the study provides insights for stakeholders to enhance fintech utilization.. Methodology/approach: A quantitative survey was conducted targeting MSMEs in Balikpapan that are familiar with or have used fintech. Data were collected through online and offline questionnaires from 100 respondents and analyzed using SEM-PLS with SmartPLS 4.0. Results/findings: Six hypotheses were supported, while relative advantage ? perceived usefulness and complexity ? perceived ease of use were not significant. This suggests that MSMEs emphasize ease of use over perceived benefits. Accordingly, training, technical assistance, and more intuitive app designs are needed to strengthen effective adoption. Compatibility significantly improves perceived usefulness and ease of use, and observability enhances perceived usefulness, which in turn increases behavioral intention and actual usage. Conclusion: The integrated DOI–TAM model effectively explains fintech adoption among MSMEs in Balikpapan. Perceptual factors play a crucial role, while some DOI attributes do not significantly influence fintech perceptions.. Limitations: This study is limited to MSME fintech users in Balikpapan and uses a quantitative approach, which restricts deeper exploration of subjective motivations and user experiences. Contribution: The findings underscore the need for fintech solutions aligned with MSMEs’ digital literacy and operational needs. Strengthening government-led digital literacy initiatives and incorporating factors such as trust, perceived risk, and environmental influences is recommended for future research.
Co-Authors Agnes Kurnia T, Gabriella Agnes Kurnia Tjahjono, Gabriella Fatmawati, Susan Gunawan Wibisono Hargo Utomo Indraprakoso, Dondy Iswanda, Rian Lilik Handayani Mustika Sari, Dina Nazimah, Azka Prayoga, Izhar Tiyas Ristiani, Elsya Salsabeilla, Louise Sabrina Putri Siti Patimah Sulistia, Ika Tjahjono, Gabriella Agnes Kurnia Wahyuni, Indah Nur