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All Journal AKSELERASI: Jurnal Ilmiah Nasional Journal of Sustainable Community Service IIJSE
Acep Komara
Universitas Swadaya Gunung Jati, Cirebon, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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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.
THE INFLUENCE OF BOARD OF DIRECTORS' CHARACTERISTICS AND OWNERSHIP STRUCTURE ON SUSTAINABLE DEVELOPMENT Imam Andika Saputra; Acep Komara; Ahmad Syifaudin
AKSELERASI: Jurnal Ilmiah Nasional Vol 8 No 2 (2026): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v8i2.1204

Abstract

This study looked at how ownership structure and board of director traits affected sustainable development in non-banking enterprises listed on the Indonesia Stock Exchange between 2023 and 2025. The Upper Echelons Theory, which highlighted how top management characteristics influenced strategic choices, served as the foundation for the study. Using panel data from annual reports, sustainability reports, and ESG databases, a quantitative method was used. Purposive sampling was used to choose 94 companies for the sample, and multiple linear regression was used to analyze the data. The findings showed that gender diversity and board size had a favorable and substantial impact on sustainable development. Age, education, professional experience, and board independence, on the other hand, had no discernible impact. In terms of ownership structure, foreign ownership had a large negative impact, management and public ownership were not significant, and institutional ownership and ownership concentration showed a positive and significant influence. All independent variables had a significant impact on sustainable development at the same time. The results indicated that improving corporate sustainability performance was mostly dependent on an inclusive board composition and robust institutional oversight.
Community Service in an Effort to Introduce Indonesian Accounting System to Thai Students Acep Komara; Moh. Yudi Mahadianto; Agung Yulianto; Siti Nur Hadiyati; Siska Ernawati Fatimah; Prattana Srisuk; Marlon Rael Astillero
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.930

Abstract

Accounting is a science that has its own unique features, where every country applies accounting principles in accordance with standardized international norms. Accounting plays an important role for countries as it can be considered the language of business, revealing the financial performance of enterprises. The diversity in accounting applications across nations inspired our interest in exploring the differences between Indonesian and Thai accounting practices through community service involving lecturers and students from Thai Global Business Administration Technological College Thailand (TGBC Thailand). This international community service initiative included six lecturers from Indonesia, five lecturers from TGBC, and 15 students, at TGBC. The purpose of this international community service was to educate participants about and introduce accounting practices applied in both Indonesia and Thailand. This activity is expected to provide additional insights and applications of new knowledge in the field of accounting.
The Effect of Liquidity Ratio (CR) And Solvency Ratio (DER) on the Stock Price of Companies in the Transportation and Logistics Subsector on the Indonesian Stock Exchange (2022-2024), with Profitability Ratio (ROE) as a Mediating Variable Fitri Amanda; Acep Komara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9934

Abstract

This study is intended to analyze the effect of Liquidity Ratio (Current Ratio) and Solvency Ratio (Debt to Equity Ratio) on Stock Price with Profitability Ratio (Return on Equity) as a mediating variable in companies in the Transportation and Logistics subsector listed on BEI. This research utilizes a quantitative approach with an associative causal type. The initial sample consisted of 60 annual observations, then after manual outlier checks, 43 observations remained suitable for processing. Secondary data were sourced from annual financial statement and closing stock prices and were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings indicate that CR exerts a positive and significant influence on both stock prices and ROE, whereas DER exhibits a positive and significant impact on stock prices but no significant influence on ROE. ROE itself does not significantly impact stock prices and therefore does not mediate the relationship between CR or DER and stock prices. Accordingly, the influence of liquidity and solvency on stock prices is direct rather than indirect through ROE. The structural model has excellent fit based on the model fit indicators, but the coefficient of determination and predictive relevance values for stock prices and ROE are relatively low, indicating that there are other factors beyond CR, DER, and ROE that affect these two variables. In general, these findings support the signaling theory that liquidity and capital structure information are stronger signals for investors than profitability information in stock price formation in Transportation and Logistics companies in Indonesia.
Corporate Social Responsibility and Firm Value: The Moderating Role of Profitability in Indonesian Consumer Non-Cyclicals Mutiara Thevany Fayazza; Acep Komara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9981

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on firm value and to examine the role of profitability as a moderating variable in consumer non-cyclicals firms listed on the Indonesian Stock Exchange (IDX) during the period 2022-2024. This study uses a quantitavive approach with an associative research design. The research population includes all consumer non-cyclicals sector companies listed on the IDX. The sample was selected using purposive sampling based on specific criteria, resulting in 14 companies with a total of 42 observations. The data were analyzed using MRA panel data regression with an interaction model to test the moderating role of profitability, proxied by Return On Assets (ROA). Firm value was measured using Tobin’s Q, while CSR disclosure was measured based on the Global Reporting Initiative (GRI) 2021 standards. Empirical testing shows that CSR has a negative and significant effect on firm value. Profitability does not show a direct effect on firm value. However, the CSR×ROA interaction variable has a positive and significant effect, indicating that profitability strengthens the relationship between CSR and firm value. Companies with credible financial performance are better able to implement CSR as a strategic investment, which in turn increases firm value and strengthens market confidence. In the long term, market assesment efficiency and better capital allocation can support sustainable economic growth by channeling investment to companies that have strong financial performance and are socially responsible.
Co-Authors Agung Yulianto Ahmad Syifaudin Alin Nophiyanti Amatul Mu’min Arinal Muna Chintia Isqifaradillah Dea Amanda Adi Saputri Dina Enjellina Fitri Amanda Imam Andika Saputra Marlon Rael Astillero Moh Yudi Mahadianto Mohamad Apri Atmaja Mutiara Thevany Fayazza Nia Natia Prattana Srisuk Reka Risdiana Shafira Salsabilah Siska Ernawati Fatimah Siti Nur Hadiyati Zidan Restu Saputra