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All Journal Journal of Business & Banking Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan JAMER
Mohammad Sofyan
Universitas Merdeka Madiun
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH PENERAPAN AKUNTANSI MANAJEMEN DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PADA LEMBAGA KEUANGAN KELURAHAN DI KOTA MADIUN Siti Suharni; Mohammad Sofyan; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.165

Abstract

This study aims to analyze the influence of management accounting practices and accounting information systems on cost control effectiveness. A quantitative approach was employed using partial least squares-structural equation modeling (PLS-SEM). Management accounting practices were measured through four key indicators, while the accounting information systems was assessed using five system quality dimension. Cost sontrol effectiveness was evaluated through five indicators representing operational cost sontrol performance. The findings reveal that management accounting practices have a positive and significant effect on cost control effectiveness, although the magnitude of the effect is relatively small. In contrast, the accounting information system demonstrate a very strong and significant influence on cost sontrol effectiveness, with the higest path coefficient and a substantial effect size. The adjusted R2 value of 0.808 and Q2 value of 0.569 indicate that the model prosesses strong explanatory and predictive power. There results highlight that, in the digital era, cost control effectiveness is largely determined by the quality of accounting information systems that provide accurate, timely, integrated, and user-friendly information, while management accounting practices function as a complementary mechanism that enhances the utilization such information. This study suggest that organizations should prioritize the development of modern and integrated accounting information to strngthen cost control effectiveness.
RESILIENSI BANK UMUM DI TENGAH KETIDAKPASTIAN EKONOMI GLOBAL Nurimansyah Setivia Bakti; Mohammad Sofyan; Handaru Agnyana; Umul Wahrul Anwar
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19166

Abstract

Global economic uncertainty caused by financial crises, geopolitical shifts, and market fluctuations has a significant impact on the stability of the banking system. This study aims to analyze the resilience of commercial banks in Indonesia in responding to these external pressures by examining factors that influence financial performance and credit risk. The research employs a quantitative descriptive analysis with a population consisting of 105 commercial banks operating in Indonesia. The findings indicate that risk management plays a crucial role in identifying, measuring, and managing risks associated with global economic uncertainty. Banks must maintain a strong commitment to credit quality, including credit portfolio monitoring, risk assessment, and the management of non-performing loans (NPLs). Credit portfolio diversification is essential for reducing exposure to specific credit risks and enhancing income stability. Ensuring adequate liquidity is also vital to cope with potential liquidity pressures arising from uncertain conditions. Moreover, increasing investment in technology and innovation is necessary to improve operational efficiency, enhance customer experience, and develop new products that meet changing market demands. Compliance with evolving regulations related to global economic uncertainty is important to ensure adherence to applicable legal requirements. Transparent communication with stakeholders including customers, investors, and regulators is needed to build trust and strengthen relationships. The significant growth in third-party funds (DPK) indicates that banks can effectively attract public deposits, which can be utilized to support economic activities through lending. Therefore, strong DPK growth serves as a positive indicator of the intermediation function of conventional commercial banks and contributes substantially to overall economic growth.
Market Structure, Conduct, and Performance of Indonesian Banking Industry Mohammad Sofyan; Mintarti Indartini; Amikul Pricilia Maswati Dewi
Journal of Business & Banking Vol 15 No 2 (2025): November (2025) - April (2026)
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414//jbb.v15i02.5591

Abstract

This study examines the interrelationship between market structure, bank conduct, and financial performance in Indonesia’s commercial banking industry using the Structure–Conduct–Performance (SCP) framework. The analysis focuses on the four largest banks—BCA, BRI, Mandiri, and BNI—over the period 2015–2024, representing a highly concentrated oligopolistic market. Using a balanced panel dataset and fixed-effects regression, this study investigates whether structural dominance, proxied by bank size, influences lending behavior and profitability. The results show that bank size has a positive and significant effect on credit distribution, indicating that larger asset bases enhance intermediation capacity. Credit distribution, in turn, significantly improves profitability as measured by Return on Assets (ROA). However, the direct effect of size on ROA is negative and significant, suggesting the presence of diseconomies of scale. These findings imply that while market structure determines conduct, financial performance is driven more by managerial efficiency and effective credit allocation than by structural dominance alone. The study concludes that the SCP paradigm operates sequentially but not symmetrically in Indonesia’s concentrated banking market. Policy implications emphasize the importance of operational efficiency and credit quality management alongside structural oversight
LITERASI KEUANGAN, EDUKASI, DAN LINGKUNGAN SOSIAL SEBAGAI DETERMINAN MINAT INVESTASI MASYARAKAT DI PASAR MODAL DENGAN MODERASI PEKERJAAN MOHAMMAD SOFYAN; ANDRI MUHARIZAL PUTRA; MUNAWAR ASIKIN; ABDUL GOFUR; DANNY INDRIANTO
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4777

Abstract

This study aims to identify and analyze the influence of Financial Literacy, Investment Education, Social Environment, and Employment on Investment Interest using the Structural Equation Modeling (SEM) approach. The validity and reliability of the constructs were assessed through indicators such as Cronbach’s Alpha, Composite Reliability, and Average Variance Extracted (AVE), while discriminant validity was tested using the Fornell-Larcker Criterion and the Heterotrait-Monotrait Ratio (HTMT). The results indicate that Social Environment is the most dominant factor influencing investment interest, followed by Investment Education and Financial Literacy, each showing statistically significant effects. Conversely, the Employment variable and its interactions with other constructs did not exhibit significant influence. The model demonstrates strong predictive power, with an R-square value of 0.787, indicating that nearly 79% of the variance in investment interest can be explained by the constructs within the model. These findings highlight the importance of social and educational approaches in shaping investment behavior and offer practical implications for developing more effective financial literacy and investment education strategies.
Co-Authors ABDUL GOFUR Amikul Pricilia Maswati Dewi ANDRI MUHARIZAL PUTRA Broto, Andri Hasmoro Kusumo DANNY INDRIANTO Handaru Agnyana Mintarti Indartini Munawar Asikin Nurimansyah Setivia Bakti Siti Suharni Umul Wahrul Anwar