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Acep Komara
Universitas Swadaya Gunung Jati, Cirebon, Indonesia
Economics, Econometrics & Finance

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The The Effect of Liquidity and Profitability on Financial Distress With Company Age as a Moderating Variable Alin Nophiyanti; Nia Natia; Acep Komara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7592

Abstract

The purpose of this study is to investigate the impact of liquidity and profitability ratios on financial distress, with firm age serving as a moderating variable. This study employs a quantitative approach with an associative methodology. The data used is secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the years 2021-2023. The purposive sampling methodology was used for the sampling. This study analyzed 60 yearly financial reports. Multiple linear regression methods are used in this study's data analysis, as well as moderated regression. The findings indicated that liquidity had a favorable and significant effect on financial distress. Profitability has a favorable and considerable impact on financial stress. Profitability and liquidity have a substantial positive impact on financial distress. Company age reduces the impact of liquidity and profitability on financial hardship. The effect of liquidity and profitability on financial distress is 34.2%. Liquidity and profitability as well as the interaction of independent variables with moderating variables of company age, can predict financial distress by 35.1%.
Corporate Social Responsibility and Performance of Cirebon Hotels: A Moderation by CSR Strategy and Gender Reka Risdiana; Chintia Isqifaradillah; Acep Komara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7616

Abstract

This study explores how implementing Corporate Social Responsibility (CSR) influences hotel performance in Cirebon, with CSR strategy and gender diversity as moderating variables. A quantitative approach was employed by surveying 20 three- and four-star hotels. The findings indicate a statistically significant positive correlation between CSR activities and the performance of hotels. CSR strategy strengthens this relationship, while gender diversity at the managerial level enhances the effectiveness of CSR implementation. These findings underscore the significance of a structured CSR strategy and gender-inclusive management in maximising the impact of CSR on hotel performance.
The Effect of CSR on Firm Performance: The Moderating Role of the Audit Committee in Basic Material Companies on the Indonesian Stock Exchange for the Period 2021-2023 Amatul Mu’min; Dina Enjellina; Acep Komara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7617

Abstract

This research aims to analyze the influence of Corporate Social Responsibility (CSR) on company performance, with the audit committee acting as a moderating variable, specifically in the basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Employing a quantitative approach, the study focuses on non-financial companies and uses purposive sampling to obtain 87 samples. Data are sourced from annual and sustainability reports and are analyzed using Moderated Regression Analysis (MRA) to evaluate both the direct impact of CSR and the moderating role of the audit committee in the CSR-performance relationship. The findings indicate that the presence of an audit committee enhances the positive relationship between CSR and company performance.
The Effect of Financial Literacy and Risk Perception on Pay Later Usage Decision by Gen Z Shafira Salsabilah; Dea Amanda Adi Saputri; Acep Komara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7705

Abstract

The purpose of this study is to examine how risk perception and financial literacy influence Generation Z's choice to adopt the Pay Later payment method in Cirebon City. Although Pay Later service is a Financial Technology (Fintech) innovation becoming increasingly popular among young people, it also contains financial hazards if used carelessly. In this study, 156 members of Generation Z who have utilized Pay Later services participated in a quantitative study using a Partial Least Square (PLS) approach. The research findings show that the decision to choose a Pay Later payment plan is positively and significantly influenced by risk perception and financial literacy. High risk perception encourages caution in financial decision-making, although good financial literacy makes people more selective in the use of this service. Combined, these two factors can explain the difference in the choice to use Pay Later. These results highlight the importance of improving risk transparency and financial education when using digital financial services, especially for younger people.
From Paper to Pixels: The Influence of Digital Accounting Tools on Financial Practices and Performance of Indonesian MSMEs Mohamad Apri Atmaja; Zidan Restu Saputra; Acep Komara; Arinal Muna
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8285

Abstract

This study assesses whether perceived ease of use, perceived usefulness, perceived trust, and perceived security can influence an individual's increased intention to use financial reporting services using a digital accounting application. This study employs a qualitative approach, utilizing a direct sampling method through an interview process that lasts approximately 10 minutes and is recorded live in audio format. The following procedure is the audio that was transcribed and included in the article. The target population of this study was 20 MSMEs engaged in services, sales, culinary, and food and beverage (F&B). The sampling technique used was snowball sampling. With this sampling, researchers were able to search for data with a small number of respondents who had met the research criteria, with the resulting sample containing as many as 20 respondents. The results of the study indicate that perceived ease of use, perceived usefulness, perceived trust, and perceived security can significantly influence an individual's intention to use financial reporting services using a digital accounting application. Specifically, perceived ease of use and perceived usefulness have a positive impact, indicating that better financial understanding is met with a higher tendency to adopt digital financial services. However, these findings also highlight the need to increase knowledge in preparing good and correct financial reports, especially among micro and small-scale entrepreneurs.
Co-Authors Alin Nophiyanti Amatul Mu’min Arinal Muna Chintia Isqifaradillah Dea Amanda Adi Saputri Dina Enjellina Mohamad Apri Atmaja Nia Natia Reka Risdiana Shafira Salsabilah Zidan Restu Saputra