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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) SULTANIST: Jurnal Manajemen dan Keuangan Educational Leadership and Management Journal
Abdullah, Noor Marini Haji
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Computer Science & IT Economics, Econometrics & Finance Education Other

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E-Commerce, Efikasi Diri Dan Infrastruktur Keuangan Sebagai Pendorong Keputusan Berwirausaha Mahasiswa Akuntansi Aliah, Nur; Faridani, Mutia Riska; Muda, Iskandar; Abdullah, Noor Marini Haji
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.30764

Abstract

The purpose of this study was to determine whether e-commerce, self-efficacy and financial infrastructure can influence accounting students' decisions to become entrepreneurs. This study was motivated by the development of technology that has changed the mindset of accounting students to be more creative and innovative so that students' interest in becoming entrepreneurs has increased. The results of this study indicate the influence of e-commerce on accounting students' entrepreneurial decisions, self-efficacy influences accounting students' entrepreneurial decisions and financial infrastructure with accounting information systems influences accounting students' entrepreneurial decisions. Technological developments with the emergence of e-commerce provide great opportunities for students to start businesses with lower barriers. Students who have a high level of self-efficacy will be more confident in managing a business, taking risks and solving problems that arise in the entrepreneurial process. This is in accordance with behavioral theory which states that the perception of control over behavior greatly determines the emergence of intentions and ultimately entrepreneurial actions. Accounting students, who are basically equipped with the ability to understand financial recording and reporting systems, have a competitive advantage and can make business decisions appropriately.
Detecting Financial Distress in the Technology Industry: The Moderating Role of Managerial Ownership Pangaribuan, Meiko Andreas; Siregar, Fachrul A; Muda, Iskandar; Abdullah, Noor Marini Haji
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2861

Abstract

This study investigates the influence of internal financial factors profitability and leverage on the likelihood of financial distress in technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. Using a quantitative approach with 102 data observations, the study also examines the moderating role of managerial ownership in these relationships. Results show that profitability has a significant negative effect on financial distress, indicating that higher profitability lowers the risk of financial trouble. Conversely, leverage has a significant positive effect, suggesting that greater debt levels increase the probability of financial distress. Furthermore, managerial ownership strengthens both the negative relationship between profitability and financial distress and the positive relationship between leverage and financial distress. These findings highlight the importance of sound financial management and corporate governance mechanisms in improving the financial stability of technology firms operating in high-risk, innovation-driven environments.
OPTIMIZATION OF STRATEGIC INVESTMENT DECISIONS USING A SINGLE INDEX MODEL Supitriyani; Elviani, Sri; Junita, Rachel; Muda, Iskandar; Abdullah, Noor Marini Haji
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 13 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v13i2.734

Abstract

Institutional Conditions Under Which Earnings Management Affects Firm Value: A Structured Narrative Review Ardiany, Yuli; Abdullah, Noor Marini Haji; Silvera, Dica Lady
Educational Leadership and Management Journal Vol. 4 No. 2 (2026): July - December 2026 (In Progress)
Publisher : FKIP Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/element.v4i2.58218

Abstract

Earnings management’s consequences for firm value remain contested because prior findings diverge sharply across institutional settings. This study conducts a structured narrative review, strengthened by a vote-counting synthesis of six primary studies with independently verifiable results, to examine how earnings management relates to firm value, whether this relationship differs between accrual-based and real earnings management, and how institutional quality, investor protection, and financial reporting environments moderate it. Evidence was drawn from a targeted, verified body of accounting, finance, and management literature and integrated across agency theory, institutional theory, information asymmetry, signaling theory, the efficient market hypothesis, and stakeholder theory. Rather than a uniformly negative relationship, the review finds that direction depends systematically on measurement choice and institutional context: real earnings management measured net of its operational cost is associated with lower firm value, accrual-based measures show weaker or even positive associations, and one cross-country study shows the relationship reversing sign between strong- and weak-institution environments, with board oversight, ownership structure, and regulatory quality emerging as the governance mechanisms that explain this heterogeneity. This boundary-condition synthesis, integrating six theoretical perspectives into a single framework, is the review’s principal theoretical contribution; because it is a narrative rather than a PRISMA-compliant systematic review, its scope and access limitations are stated explicitly in the Methods. The findings offer managerial guidance for monitoring real activities manipulation and policy guidance for sequencing accounting-standard and enforcement reforms, together with a concrete agenda for the quantitative meta-analysis this literature still requires.
Co-Authors Ardiany, Yuli Elviani, Sri Fachrul A Siregar Faridani, Mutia Riska Iskandar Muda Junita, Rachel Nur Aliah, Nur Pangaribuan, Meiko Andreas Silvera, Dica Lady Supitriyani, Supitriyani