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All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat GEMA EKONOMI EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business INTEGRITAS : Jurnal Pengabdian Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Pengabdian Kepada Masyarakat Mulawarman Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Jurnal Pengabdian Masyarakat Bhinneka Journal of Artificial Intelligence and Digital Business Jurnal Penelitian dan Pengabdian Masyarakat IIJSE Jurnal Pengabdian Kesehatan Masyarakat Mulawarman Jurnal Akuntansi Neraca Dhana Jurnal Ekonomi, Manajemen, Akuntansi Brilliant International Journal of Management and Tourism Dhana Fundamental and Applied Management Journal Optimal: Jurnal Ekonomi dan Manajemen
Firdaus Indrajaya Tuharea
Universitas Gresik
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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Analisis Pengaruh Rasio Profitabilitas terhadap Volatilitas Harga Saham pada Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI Emilia Nur Rahmah; Firdaus Indrajaya Tuharea; Anisaul Hasanah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9124

Abstract

Penelitian ini bertujuan menganalisis pengaruh Return on Assets, Return on Equity, Net Profit Margin, dan Earnings per Share terhadap volatilitas harga saham pada perusahaan manufaktur subsektor makanan dan minuman yang tercatat di Bursa Efek Indonesia. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan data sekunder yang diperoleh dari Bursa Efek Indonesia, Yahoo Finance, dan laporan tahunan perusahaan. Sampel terdiri atas 35 perusahaan dengan 245 observasi panel yang dipilih melalui purposive sampling. Data diolah menggunakan Microsoft Excel dan IBM SPSS Statistics melalui statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa seluruh rasio profitabilitas berpengaruh negatif dan signifikan terhadap volatilitas harga saham, baik secara parsial maupun simultan, dengan EPS sebagai variabel paling dominan. Model mampu menjelaskan 52,4% variasi volatilitas harga saham. Disimpulkan bahwa peningkatan profitabilitas cenderung menurunkan fluktuasi harga saham. Keterbatasan penelitian terletak pada penggunaan variabel fundamental internal dan fokus pada satu subsektor industri. Penelitian ini berkontribusi bagi investor, manajemen perusahaan, regulator pasar modal, serta pengembangan Financial Management dan Investment Analysis.
AI in Indonesian Accounting Practices: Readiness, Ethical Challenges, and Financial Reporting Quality Firdaus Indrajaya Tuharea; Dini Ayu Pramitasari; Anisaul Hasanah; Bustanul Ulum
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/13kvsy32

Abstract

This study evaluates Indonesian accounting institutions' readiness for AI adoption, identifies key ethical issues, and assesses AI's impact on reporting quality. Employing a mixed-methods approach, the study gathered quantitative data via a survey of 120 professional accountants and financial managers, alongside qualitative insights from in-depth interviews with 10 key informants across academia, practice, and regulatory bodies. Data were processed using descriptive statistics and inductive thematic analysis. Findings reveal a moderate level of institutional readiness. While technological infrastructure and managerial support are strong, significant weaknesses exist in internal policy formulation and digital ethics training. Major ethical challenges include system accountability, algorithmic bias, and process transparency. Regarding reporting quality, AI enhances information relevance, reliability, and timeliness, though understandability remains reliant on human interpretation.
Perilaku Investor Generasi Z pada Saham Syariah di Bursa Efek Indonesia Munika Duwi Lestari; Dini Ayu Pramitasari; Firdaus Indrajaya Tuharea
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16102

Abstract

Perkembangan pasar modal syariah di Indonesia diikuti dengan meningkatnya partisipasi investor muda, khususnya Generasi Z, yang memiliki karakteristik unik dalam pengambilan keputusan investasi. Namun, pemahaman mengenai perilaku Generasi Z terhadap saham syariah masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi perilaku investor Generasi Z dalam berinvestasi pada saham syariah di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 investor Generasi Z yang memiliki pengalaman berinvestasi saham syariah. Data dianalisis menggunakan perangkat lunak SPSS melalui uji validitas, reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa literasi keuangan syariah, persepsi return, religiusitas, dan pengaruh media digital berpengaruh positif dan signifikan terhadap perilaku investor Generasi Z, sementara persepsi risiko berpengaruh negatif dan signifikan. Temuan ini menegaskan bahwa perilaku investasi Generasi Z tidak hanya dipengaruhi oleh pertimbangan rasional ekonomi, tetapi juga oleh faktor psikologis, sosial, dan nilai-nilai keagamaan. Hasil penelitian ini penting sebagai dasar pengembangan strategi literasi dan edukasi pasar modal syariah yang lebih efektif dan berorientasi pada karakteristik Generasi Z.
The Effect of Leverage on Profitability with Firm Size and Sales Growth as Moderating Variables in LQ-45 Companies Listed on the Indonesia Stock Exchange Firdaus Indrajaya Tuharea; Dini Pramitasari; Mutiara Cahyani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8428

Abstract

This study examines the effect of financial leverage (Debt to Equity Ratio) on corporate profitability, measured by Return on Assets, Return on Equity, and Net Profit Margin, among companies listed in the LQ-45 Index of the Indonesia Stock Exchange. Firm size and sales growth are analyzed as moderating variables to understand how internal capacity and market performance influence the leverage–profitability relationship. The research applies a quantitative approach using secondary data from 45 listed companies during 2022–2024. Panel data analysis with a Fixed Effect Model (FEM) and Generalized Least Squares (GLS) correction was employed to address heteroscedasticity and autocorrelation issues. The results indicate that leverage has a significant negative effect on profitability, confirming the relevance of the Trade-Off Theory in the Indonesian capital market context. Moreover, firm size strengthens this negative relationship, while sales growth moderates it positively. These findings provide new insights into how financial structure decisions affect performance among large and liquid firms in emerging markets. The study contributes to financial management literature by validating classical capital structure theories within Indonesia’s dynamic market environment.
Inovasi Pengolahan Biji Labu Kuning Menjadi Susu Sehat dan Bernilai Ekonomi Dini Ayu Pramitasari; Firdaus Indrajaya Tuharea; Rachmad Ilham; Rusdiyanto Rusdiyanto; Adiba Fuad Syamlan
INTEGRITAS : Jurnal Pengabdian Vol 10 No 1 (2026): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v10i1.7188

Abstract

Tujuan dari pengabdian masyarakat ini adalah mengembangkan inovasi dalam pengolahan biji labu kuning yang selama ini dianggap sebagai limbah barang tak berguna menjadi produk yang mempunyai nilai manfaat sebagai susu nabati yang sehat dan bernilai ekonomi. Selain mengatasi permasalahan limbah pertanian, inovasi ini diharapkan mampu membuka peluang usaha baru bagi masyarakat setempat dengan pemanfaatan sumber daya lokal yang berkelanjutan. Metode yang diterapkan pada kegiatan pengabdian masyarakat ini meliputi identifikasi karakteristik nutrisi biji labu kuning, pengembangan teknik ekstraksi susu nabati menggunakan proses ramah lingkungan, serta evaluasi kualitas produk dari segi kandungan gizi dan keamanan pangan. Pelatihan produksi dan pemberdayaan masyarakat kami memberikan penyuluhan dan pelatihan tentang pengetahuan dan pengembangan kapasitas usaha mikro. Produk susu nabati yang berasal dari biji labu kuning ini sebagai alternatif minuman sehat dengan nilai tambah nutrisi mengandung protein, serat, vitamin, dan antioksidan yang cukup tinggi, Sehingga produk susu nabati dari biji labu kuning ini juga diminati oleh masyarakat lokal karena rasa yang unik dan mempunyai nilai ekonomi yang menjanjikan bagi para pelaku usaha. Implikasi dari hasil pengabdian ini meliputi pengurangan limbah pertanian yang berdampak positif terhadap lingkungan serta peningkatan pendapatan masyarakat melalui pengembangan usaha mikro berkelanjutan. Inovasi ini juga mendorong pemanfaatan sumber daya alam secara optimal dan meningkatkan kesadaran masyarakat akan pentingnya produk sehat berbasis bahan lokal. Hasil akhir menunjukkan bahwa program inovasi pengolahan biji labu kuning menjadi susu nabati berhasil memberikan kontribusi ganda, yakni sebagai solusi pengelolaan limbah dan sumber penghasilan tambahan, sehingga membuka peluang ekonomi baru sekaligus mendukung kesehatan masyarakat secara luas. Kata Kunci: biji labu kuning, susu nabati, ekonomi berkelanjutan, ketahanan pangan
The Role of Forensic Accounting in Preventing Fraud and Corruption in the Public and Private Sectors Firdaus Indrajaya Tuharea; Muhammad Hasyim Ashari; Anatia Agusti; Amirah Andika Rifdayanti
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xbwckx59

Abstract

This study aims to examine the role of forensic accounting in preventing fraud and corruption in the public and private sectors. Forensic accounting, which combines accounting knowledge with investigative techniques, serves as a tool to detect and prevent fraud and manipulation that can harm an organization. This study uses a Systematic Literature Review (SLR) approach to identify, evaluate, and analyze relevant literature related to the role of forensic accounting in preventing fraud and corruption. The results of the study indicate that the application of appropriate forensic accounting techniques can strengthen internal controls, increase transparency, and detect early signs of fraud before it causes significant losses. In the public sector, forensic accounting plays a role in ensuring accountable and transparent management of public funds, and helps detect and prevent corruption in government procurement processes and projects. In the private sector, the application of techniques such as data analysis, document examination, and forensic audits can identify suspicious transactions and maintain the integrity of a company's financial statements. In addition, human resource training on business ethics and the importance of transparency plays an important role in building an organizational culture that supports effective oversight. Based on these findings, this study recommends that organizations in both sectors focus more on strengthening internal control systems, as well as providing forensic accounting training to auditors and financial managers. Implementing better prevention strategies can create a cleaner, more transparent and accountable environment, which ultimately strengthens the organization's reputation and reduces the risk of fraud and corruption.  
Pengaruh Profitabilitas dan Struktur Model terhadap Pergerakan Harga Saham pada Perusahaan Manufaktur yang Mengadopsi Teknologi Industry 4.0 di BEI Ahmad Hanavy; Anisaul Hasanah; Firdaus Indrajaya Tuharea
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9726

Abstract

Perkembangan teknologi Industry 4.0 telah mendorong transformasi digital pada perusahaan manufaktur melalui penerapan artificial intelligence, Internet of Things (IoT), big data analytics, dan otomatisasi produksi. Transformasi tersebut tidak hanya meningkatkan efisiensi operasional, tetapi juga memengaruhi kinerja keuangan dan persepsi investor terhadap perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan struktur modal terhadap pergerakan harga saham pada perusahaan manufaktur yang mengadopsi teknologi Industry 4.0 di Bursa Efek Indonesia (BEI). Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Sampel penelitian terdiri atas 35 perusahaan manufaktur yang terdaftar di BEI selama periode 2020–2025 dengan total 210 observasi data panel. Data diperoleh dari laporan keuangan tahunan yang telah diaudit, annual report perusahaan, publikasi resmi Bursa Efek Indonesia, dan data historis harga saham. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak IBM SPSS Statistics dan EViews melalui pengujian statistik deskriptif, uji asumsi klasik, pemilihan model data panel, uji parsial (t), uji simultan (F), dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) berpengaruh positif dan signifikan terhadap pergerakan harga saham, sedangkan Debt to Equity Ratio (DER) berpengaruh negatif dan signifikan. Secara simultan, profitabilitas dan struktur modal terbukti berpengaruh signifikan terhadap harga saham. Temuan ini menunjukkan bahwa kemampuan perusahaan dalam menghasilkan laba dan mengelola struktur pembiayaan secara efektif merupakan faktor penting dalam meningkatkan kepercayaan investor dan nilai pasar perusahaan pada era transformasi digital industri.
Compliance and Technical Obstacles in Village Financial Management under Ministry of Home Affairs Regulation No. 20/2018: Evidence from Manyar Subdistrict, Gresik Regency Mochamad Syafii; Adiba Fuad Syamlan; Firdaus Indrajaya Tuharea; Fransiska Dyah Ayu Puspitasari
Fundamental and Applied Management Journal Vol. 4 No. 3 (2026): September
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i3.929

Abstract

The transition to a digital bureaucracy through Ministry of Home Affairs Regulation No. 20/2018 requires village governments to manage their finances transparently and accountably. However, the reality on the ground reveals significant resource constraints in terms of financial literacy, competencies, the completeness of administrative procedures and documentation, and the role of the community in self-reliant village development. The objective of this research is to evaluate and analyze the implementation of financial management in accordance with applicable regulations in an effort to improve and enhance the village economy. This research employs a qualitative method using a policy evaluation research design. Data collection was conducted in a structured manner through observation, interviews, and documentation. The validity of the data in this research was tested through triangulation of data sources and methods, as well as data validation processes. Using purposive sampling and snowball sampling, the study covered data from 23 villages spread across the Manyar Subdistrict, Gresik Regency. The results show that the planning, reporting, and accountability stages in these 23 villages exhibited optimal compliance levels. However, during the implementation and financial management stages, compliance levels ranged from 87% to 100%. This is related to findings of recording errors, non-compliance with reporting procedures, a lack of literacy and competence, the need for periodic technical guidance, and incomplete oversight mechanisms. The conclusion of this research is that government officials should be encouraged to maintain administrative order not only in terms of reporting but also in terms of accountability for returning remaining activity funds by the deadline. Recommendations include adjusting the oversight process to focus on process monitoring, increasing officials’ motivation to maintain administrative order, and fostering the mindset that neatness and order are desirable qualities. The specific recommendations cover several key areas highlighted in this research.
Smart Finance : Leveraging Technology for Optimal Financial Decision-Making Nurul Afifah; Mochamad Syafii; Firdaus Indrajaya Tuharea
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.6549

Abstract

The complexity of financial decision-making has intensified in the digital era due to data saturation, market volatility, and the inability of conventional models to respond to real-time and non-linear dynamics. Addressing these challenges requires the integration of intelligent systems capable of adapting to evolving financial environments. Smart finance, which combines artificial intelligence, machine learning, big data analytics, blockchain, and automation, offers transformative potential across financial services. This study synthesizes scholarly findings from 2019 to 2024 across five domains: AI-based modeling, robo-advisory applications, behavioral finance integration, decentralized finance (DeFi), and real-time risk analytics. Results indicate substantial gains in efficiency, accuracy, and personalization, yet also reveal persistent challenges, including algorithmic opacity, ethical concerns in data use, and regulatory ambiguity. Advancing smart finance demands development in explainable AI, hybrid advisory systems, and inclusive, adaptive regulation for decentralized infrastructures. The scope of the analysis is limited to peer-reviewed academic literature published in English, excluding industry reports and grey literature.
Co-Authors Adiba Fuad Syamlan Agusti, Anatia Ahmad Hanavy Alfandi Aditya Amellia Putri Setianingrum Amirah Andika Rifdayanti Ananditala Khoirisma S Anatia Agusti Andika Rifdayanti, Amirah Anisaul Hasanah ANISAUL HASANAH Anisaul Hasanah Arinil Ishaqiyyah Bahardian, Rahmad Bustanul Ulum Dini Pramitasari Emilia Nur Rahmah Fransiska Dyah Ayu Puspitasari Hari Prihandono Hasyim Ashari, Muhammad I Made Landhep Wibawa Ibnu Afandi Ilham, Rachmad Iswahyudi, Yulianto Muh. Fashihul L Muhammad Hasyim Ashari Munika Duwi Lestari Mutiara Cahyani Nur Fatimah Nurul Afifah One Sabili Rosyidin Pramitasari S.Ant S.Ak M.Ak, Dini Ayu Riski Dwi Prameswari Rusdiyanto Rusdiyanto Rusdiyanto Rusdiyanto Rusdiyanto Rusdiyanto, Rusdiyanto Sadine Naomi Safira Sari, Dela Ayu Puspita Setyorini, Haryati Sindy Nur Smadi Putri Suharto Suharto Sundari, Sri Suryaningrum, Ni Made Suwanda, Rian Pramana syafii, mochamad - Syafii, Mochammad Ulum, M Bustanul Umar Burhan