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All Journal Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Jurnal Akuntansi dan Perpajakan Jurnal Kajian Akuntansi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Riset Akuntansi dan Keuangan Jurnal SOLMA Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI JAE (Jurnal Akuntansi dan Ekonomi) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Ilmiah Akuntansi Manajemen Jurnal Proaksi Jurnal Ekuivalensi International Journal of Economics Development Research (IJEDR) JMK Jurnal Manajemen dan Kewirausahaan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Governance JCA (Jurnal Cendekia Akuntansi) Jurnal Akuntansi dan Keuangan ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Mutiara Ilmu Akuntansi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Akuntansi JURDIASRA Jurnal Akuntansi Kontemporer
Kusuma, Marhaendra
Universitas Islam Kadiri
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Penghasilan Komprehensif Lain & Laba yang Diatribusikan ke Pemilik Terhadap Audit Report Lag Beby Hilda Agustin; Marhaendra Kusuma
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6323

Abstract

Laporan keuangan isinya tambah banyak dengan dimasukkannya Others Comprehensive Income (OCI) dan Profit Attributable to Owners (PAO). Perlu bukti empiris untuk menguji apakah tambahan informasi tersebut berdampak pada waktu penyelesaian audit. Tujuan penelitian ini adalah menguji pengaruh OCI & Profit Attributable to Owners (PAO) terhadap Audit Report Lag (ARL). Data penelitian ini adalah laporan tahunan perusahaan semua sektor terdaftar BEI periode 2020-2023 dengan sampel 452 dan data obervasi 1.742. Teknik analisis data dengan Moderation Regression Analysis. Hasil penelitian menunjukkan bahwa OCI berpengaruh positif terhadap ARL, kebijakan reklasifikasi memperlemah pengaruh OCI terhadap ARL, PAO berpengaruh positif terhadap ARL dan keberadaan NCI memperlemah pengaruh PAO terhadap ARL. Kompleksitas dan karakteristik OCI dan PAO, membuat auditor memerlukan tambahan prosedur audit untuk meminimalisir risiko, sehingga memerlukan waktu lebih lama dalam menyelesaikan laporan audit. Originalitas penelitian ini adalah pengujian moderasi reklasifikasi dalam pengaruh OCI terhadap ARL, PAO terhadap ARL, dan moderasi NCI dalam pengaruh PAO terhadap ARL.
PENGARUH CORPORATE MARKETING PERFORMANCE TERHADAP NILAI PERUSAHAAN : BUKTI DARI PASAR NEGARA ASEAN Rohwiyati; Sulistya; Marhaendra Kusuma; Nashya Youllanda; Sanju Kumar Singh
JMD : Jurnal Riset Manajemen & Bisnis Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jmd.v9i1.1501

Abstract

This research investigates the effect of corporate marketing performance on firm value and the moderating role of unrealized income in the influence of corporate marketing performance on firm value. Data are drawn from the financial statements of financial sector companies listed on the capital markets in five ASEAN member countries for the years 2020-2024, with a sample of 207 entities and observational data from 1,035 firm-years. Hypothesis testing uses moderated regression analysis. The results of the investigation indicate that corporate marketing performance has a positive effect on firm value, supporting classical marketing theory. Unrealized income strengthens the influence of corporate marketing performance on firm value, supporting signaling theory. The originality of this study lies in examining the moderating role of unrealized income in the influence of corporate marketing performance on firm value.
AKTIVITAS PEMASARAN DAN KEPENTINGAN NON-PENGENDALI DENGAN KINERJA TATA KELOLA SEBAGAI PEMODERASI: BUKTI DARI PASAR ASEAN Deby Santyo Rusandy; Marhaendra Kusuma
JMD : Jurnal Riset Manajemen & Bisnis Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jmd.v9i1.1515

Abstract

The purpose of this study is to determine the effect of marketing activities on non-controlling interests' rights over corporate profits and the moderating role of governance performance in the influence of marketing activities on non-controlling interests' rights over corporate profits. The firm-year data used is 1,249 from the financial statements of companies listed on stock exchanges in five Southeast Asian countries. Moderated regression analysis was used to test the hypothesis. The results demonstrate that marketing activities have a positive effect on non-controlling interests' rights over corporate profits, and governance performance strengthens the influence of marketing activities on non-controlling interests' rights over corporate profits. This study's theoretical contribution supports agency theory, which suggests that good governance mitigates agency problems between parent owners and non-controlling interests. This study's practical contribution is a recommendation for investors with potential non-controlling interests to consider the effectiveness of marketing performance in predicting investment returns, as reflected in attributable earnings. The originality of this study lies in examining the moderating role of governance performance in the influence of marketing activities on non-controlling interests' rights over corporate profits.
Modification of Financial Ratio Analysis Based on Fair Value: Is It More Predictive? Rahmanti Ratih, Nur; Kusuma, Marhaendra; Mujati Suaidah, Yuniep; Hadi Bin Ahamad, Abdul
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15889

Abstract

The purpose of this study is to respond to these profit changes by modifying the ROA, ROE, and NPM ratio formulas by expanding the concept of "earnings" to include comprehensive income and attributable income. Observational data from 2,641 firm-years from 543 publicly listed companies in Indonesia for the 2020-2024 period using multiple linear regression analysis. The results of this study indicate that modified financial ratio analysis has value relevance because it influences stock returns and has predictive power over dividends. The implication of this finding is that profitability using comprehensive income has value relevance and that level 1 of the fair value hierarchy is the most predictive and most responded to by the market, compared to comprehensive income and attributable income. The originality of this study examines the value relevance of using modified financial ratio analysis, specifically profitability, by involving comprehensive income and attributable income.
MACROECONOMICS IN NEXUS OF OTHER COMPREHENSIVE INCOME AND ISLAMIC BANKS PROFITABILITY Anam, Moh. Khoirul; Kusuma, Marhaendra; Ahamad, Abdul Hadi Bin; Santos, Alfredo Dos
Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i1.7589

Abstract

Research Purposes. This study aims to analyze the moderating effect of macroeconomic fundamentals on the relationship between other comprehensive income to be reclassified (OCIR) and profitability.. Research Methods. Financial statement data from 71 Islamic banks across 10 Asian countries for the period 2016-2023, comprising 568 firm-year observations, were used. Moderated regression analysis was used to test the effect. Research Results and Findings. The test results indicate that OCIR has a positive effect on the profitability of Islamic banking entities, and macroeconomic fundamentals strengthen this effect. This result is consistent across different measurements of OCIR and profitability variables. An additional finding of this study is that OCIR has greater predictive power for future profits than the unreclassified OCI component. The implication of this study is input for investment analysis, especially those specializing in the Islamic finance industry, that OCIR, even unrealized earnings, also has value relevance due to its high predictive power of future profits, especially if the Islamic entity has many financial assets in the "available-for-sale" category. The originality of this research lies in examining the influence of OCIR on the profitability of Islamic banking entities in Asian countries and examining the moderating role of macroeconomic fundamentals.
Nexus of Market Reaction and Persistence of Islamic Bank Profitability in Asia Putranti, Eti; Budiman, Ahmad; Kusuma, Marhaendra
TEMA Vol. 26 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This study aims to investigate the reaction of the Islamic stock market to the ability of banks to maintain profitability stability and the moderating role of profit-sharing income in the influence of profitability persistence on Islamic stock prices. Financial report and stock price data from 10 countries in Southeast Asia, South Asia, and the Middle East, with a sample of 67 Islamic banks from 2017 - 2023, with observation data of 469 firm-years, and tested with Moderated Regression Analysis. The test results show that profitability persistence has a positive effect on Islamic stock prices, and profit-sharing income strengthens this effect. The Islamic stock market reacts positively to the ability of bank management to maintain profitability stability over a longer period, and profit-sharing income strengthens the effect of financial performance persistence on the stock prices of Islamic entities. The originality lies in measuring financial performance and testing the moderating role of profit-sharing income. Financial performance is not only measured in a single period but also assessed using profitability persistence as a measure of the bank's ability to maintain financial performance over a long period.
Pengaruh Manajemen Laba Terhadap Tax Avoidance Dengan Kualitas Audit Sebagai Variabel Moderasi Zelicca, Adinda Putri; Kusuma, Marhaendra; Kusumaningarti, Miladiah
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8295

Abstract

Tujuan Utama -  Menganalisis pengaruh manajemen laba terhadap penghindaran pajak serta peran kualitas audit sebagai variabel moderasi pada perusahaan subsektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024.Metode - Pendekatan kuantitatif dengan metode regresi linier sederhana dan analisis regresi termoderasi (MRA). Data yang digunakan berasal dari laporan keuangan dan laporan tahunan perusahaan, dan jumlah sampel mencapai 100 observasi yang diambil melalui teknik sampling purposiveTemuan Utama - Hasil penelitian menunjukkan bahwa manajemen laba tidak berpengaruh signifikan terhadap penghindaran pajak dan kualitas audit tidak berfungsi sebagai variabel moderasi, dengan kemampuan model yang rendah dalam menjelaskan variasi tax avoidance.Implikasi Teori dan Kebijakan - Temuan ini memperkaya literatur akuntansi sektor teknologi dan menunjukkan perlunya mempertimbangkan faktor lain dalam perumusan kebijakan perpajakan dan pengawasan pelaporan keuangan.Kebaruan Penelitian - Kebaruan penelitian terletak pada fokus subsektor teknologi pascapenerapan IDX-IC dan periode pascapandemi dengan pengujian peran kualitas audit sebagai variabel moderasi.
Penerapan Simulasi “Bank Mini” dalam meningkatkan Pengetahuan Dasar Perbankan Pada Pelajar di Sanggar Bimbingan Kampung Melayu, Sungai Buloh, Malaysia Rahayu, Ajeng Nur Putri; Hidayati, Nur; Kusuma, Marhaendra
Jurnal SOLMA Vol. 15 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i1.22053

Abstract

Background: Pendidikan dasar memiliki peranan penting dalam membentuk karakter dan keterampilan hidup anak sejak usia dini. Kemampuan memahami dalam mengelola keuangan secara sederhana merupakan salah satu keterampilan yang perlu untuk diajarkan pada anak-anak. Pembelajaran dasar perbankan yang inovatif dan interaktif ini bertujuan untuk mendorong siswa mengetahui literasi keuangan tentang pengetahuan dasar perbankan secara sederhana yaitu dengan simulasi bank mini. Metode: Metode yang digunakan adalah pendekatan kontekstual, praktik atau simulasi dan evaluasi. Hasil: Efektivitas penerapan simulasi Bank Mini terlihat pada kenaikan nilai rata-rata Pre-Test dan Post-Test sebesar +36,8, siswa mampu memahami ilmu dasar perbankan dan literasi keuangan yang interaktif. Kesimpulan: Berdasarkan hasil pelaksanaan kegiatan simulasi Bank Mini pada siswa sanggar bimbingan ini terbukti efektif dalam meningkatkan pengetahuan dasar perbankan dan literasi keuangan anak. Menunjukkan bahwa nilai rata-rata N-Gain Score 0,74 yang termasuk dalam kategori tinggi dengan acuan nilai N-Gain Score lebih dari 0,70.
Co-Authors Abdul Haris Agustin, Beby Hilda Ahamad, Abdul Hadi Bin Ahmad Budiman, Ahmad Ahmad Yani Ahmad, Abdul Hadi Bin Aina Lufitasari Akhmad Naruli Alisa Qurrota A'yun Khoirul Bariyah Anam, Moh. Khoirul Andriana, Ririn Anggita Septiarni Anis Marjukah Arif Julianto Sri Nugroho Ariska Devi Agustin Suhariani Arisyahidin, Arisyahidin Armiyani, Nora Arum Athori, Agus BARRETO, Carlos Afonso Beby Hilda Agustin Beny Mahyudi Saputra Dewi Wungkus Antasari Diana Zuhroh Edi Murdiyanto Fiola Amanda Purnamasari Fitria Nurul Izza Frana, Frana Gadis Ragil Krisistiya Hadi Bin Ahamad, Abdul Hilda Agustin, Beby Imarotus Suaidah Ivana Wilda Afosma Jayanti Indah Fresilina Kasim, Che Manisah Mohd Kurnia Robik Kusumaningarti, Miladiah Kusumanungarti, Miladiah Laela Mohimmatul Kirom Luzy Nur Agustin Merinda Ratna Sari Miladiah Kusumaningarti Miladiah Kusumaningarti Mohd Kasim, Che Manisah Muhammad Alfa Niam Mujati Suaidah, Yuniep Nashya Youllanda Nunes, Mariano Nur Hidayati Nur Rahmanti Ratih Pramiana, Omi Prihat Assih Purwanti, Asih Tugi Puspita Sari, Hanifah Putranti, Eti Putri Agnestasya Permatasari Rahayu, Ajeng Nur Putri Rahmanti Ratih, Nur Ratih, Nur Rahmanti Ria Lusiana Rike Selviasari Rike Selviasari Rohwiyati Rohwiyati Rusandy, Deby Santyo Sanju Kumar Singh Santos , Alfredo Dos Santos, Alfredo Dos Sari, Hanifah Puspita Selviasari, Rike Shofia Fatimatuz Zahro’ siti isnaniati Soares, Jaime Sri Luayyi Srikalimah, Srikalimah Sulistya Violy Amanda Salsabilla Wahyudi, Moch. Yuliana, Agnes Prety Sinta YUNIEP MUJATI SUAIDAH, YUNIEP MUJATI Zelicca, Adinda Putri