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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Manajemen Sains dan Organisasi (JMSO) Jurnal Applied Research in Management and Business Sustainable : Jurnal Akuntansi
Khalilul Rahman
Universitas Tidar
Economics, Econometrics & Finance

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DO IT COMMITTTEE AND ERP ADOPTION AFFECT A FIRM’S PROFITABILITY? BANKING EVIDENCE FROM INDONESIA Aninda Puji Adila; Azolla Degita Azis; Khalilul Rahman; Azla Nurul Fakhira
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5606

Abstract

The purpose of this study is to examine the effect of the Information Technology Committee (IT Committee) and the Enterprise Resource Planning (ERP) system have affected Indonesian banking organization’s profitability as determined by Net Profit Margin (NPM). Purposive sampling was used to choose 78 samples from the research population, which consists of banks registered with the Financial Services Authority (OJK) between 2022 and 2024. Panel data regression with a Random Effects Model (REM) technique was used to evaluate the data. To verify the model's validity, descriptive statistics and traditional assumption tests, such as multicollinearity and heteroscedasticity, were carried out. The findings indicate that Net Profit Margin is not significantly impacted by either the Information Technology Committee or the ERP implementation. These results imply that the adoption of ERP systems and IT Committee frameworks has not immediately increased profitability. The low impact could be attributed to the early phases of digital transformation in Indonesian banks, organizational preparedness, and human resource skills. According to the study's findings, IT Committee and ERP adoption have limited short-term financial effects but have the ability to increase performance over the long run. It is advised that more study be done to increase the observation duration and incorporate other factors like digital maturity and cost effectiveness. Tujuan penelitian ini adalah untuk menganalisis pengaruh Komite Teknologi Informasi (IT Committee) dan sistem Enterprise Resource Planning (ERP) telah mempengaruhi profitabilitas organisasi perbankan Indonesia yang diukur melalui Margin Laba Bersih (NPM). Sampling purposive digunakan untuk memilih 78 sampel dari populasi penelitian, yang terdiri dari bank-bank yang terdaftar di Otoritas Jasa Keuangan (OJK) antara tahun 2022 dan 2024. Regresi data panel dengan teknik Model Efek Acak (REM) digunakan untuk menganalisis data. Untuk memverifikasi validitas model, dilakukan statistik deskriptif dan uji asumsi tradisional, seperti multikolinearitas dan heteroskedastisitas. Temuan menunjukkan bahwa Margin Laba Bersih tidak terpengaruh secara signifikan oleh Komite Teknologi Informasi maupun implementasi ERP. Hasil ini menunjukkan bahwa adopsi sistem ERP dan kerangka kerja Komite Teknologi Informasi belum secara langsung meningkatkan profitabilitas. Dampak yang rendah ini dapat dikaitkan dengan fase awal transformasi digital di bank-bank Indonesia, kesiapan organisasi, dan keterampilan sumber daya manusia. Menurut temuan studi, Komite IT dan adopsi ERP memiliki dampak finansial jangka pendek yang terbatas, tetapi memiliki potensi untuk meningkatkan kinerja dalam jangka panjang. Disarankan agar dilakukan studi lebih lanjut untuk memperpanjang durasi pengamatan dan memasukkan faktor lain seperti kematangan digital dan efisiensi biaya.
Linking Internal Capabilities and External Conditions: A Systematic Review of SME Financial Performance in Indonesia Ghiyats Furqan Dewantara; Saras Shinta Qurrota'Aini; Khalilul Rahman; Fandi Galang Wicaksana
Jurnal Manajemen Sains dan Organisasi Vol. 7 No. 1 (2026): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v7i1.25275

Abstract

Objective – This study aims to examine the factors influencing the financial performance of small and medium enterprises (SMEs) in Indonesia. It focuses on identifying key internal and external factors and analyzing their interaction through mediating and moderating mechanisms. Design/Methodology/Approach – This study uses a systematic literature review (SLR) with the PRISMA framework. Articles were sourced from the Scopus database using predefined criteria. Through identification, screening, eligibility, and inclusion stages, 17 relevant studies were selected. Findings – The findings show that SME financial performance is influenced by both internal and external factors. Internal factors, such as financial literacy and intellectual capital, are often latent and do not directly affect performance. External factors, including market conditions and access to funding, help translate these internal capacities into measurable outcomes. Conclusion and Implications – The study concludes that financial performance depends on the interaction between internal capabilities and external conditions. SMEs need to align both to improve performance. Future research should develop more integrated models to capture these relationships.
Studi Awal Pengungkapan Keberlanjutan Berbasis IFRS S1 dan Nilai Perusahaan: Peran Risiko ESG Yuliantari Astasuci Nalurita; Fatah Mario Andaru; Khalilul Rahman; Tiara Rani Santoso; Cahyaning Dewi Handayani
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30580

Abstract

This study investigates the impact of IFRS S1–based sustainability disclosure on firm value and examines the role of ESG risk during the pre-implementation period in Indonesia. A quantitative research design is employed using cross-sectional data from 40 companies included in the SRI-KEHATI 45 Index in 2024. The data are analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that, during the pre-implementation phase, sustainability disclosures based on IFRS S1 do not exert a significant positive effect on firm value. In contrast, ESG risk shows a partial and significant positive influence on firm value. Nevertheless, ESG risk does not function as a moderating variable in the relationship between IFRS S1–based sustainability disclosure and firm value. This study contributes to the existing literature by offering empirical insights into the effects of IFRS S1 pre-implementation and the role of ESG risk on firm value. Furthermore, the findings provide practical implications for regulators and practitioners, highlighting the need to strengthen implementation guidelines, enhance disclosure quality monitoring, and improve formal compliance with IFRS S1.
IT CAPABILITY, IT GOVERNANCE, AND OPERATIONAL COST EFFICIENCY: EVIDENCE FROM INDONESIA Aninda Puji Adila; Khalilul Rahman; Diva Trimuliani; Aditya Novsa Pratama
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5983

Abstract

This study aims to examine the relationship between Information Technology (IT) capability, IT governance, and operational cost efficiency in Indonesian organizations through a systematic literature review approach. Using the PRISMA protocol, the study analyzed 27 Scopus-indexed articles published between 2021 and 2026 that specifically addressed digital capability, governance mechanisms, and cost efficiency outcomes in Indonesia. The findings reveal that IT capability contributes significantly to operational efficiency when supported by mature IT governance structures, while governance acts as a critical moderator that aligns technological investments with organizational objectives and cost-control mechanisms. The study introduces a novel integrated framework that combines the Resource-Based View, Dynamic Capabilities Theory, and the Technology Productivity Paradox to explain how governance transforms digital resources into sustainable efficiency gains. The implications of this research suggest that organizations should strengthen governance practices alongside technological development to maximize the financial benefits of digital transformation and achieve long-term operational sustainability. Penelitian ini bertujuan untuk menganalisis hubungan antara kapabilitas teknologi informasi (TI), tata kelola TI, dan efisiensi biaya operasional pada organisasi di Indonesia melalui pendekatan systematic literature review. Dengan menggunakan protokol PRISMA, penelitian ini menganalisis 27 artikel terindeks Scopus yang diterbitkan pada periode 2021–2026 dan secara khusus membahas kapabilitas digital, mekanisme tata kelola, serta hasil efisiensi biaya di Indonesia. Hasil penelitian menunjukkan bahwa kapabilitas TI memberikan kontribusi yang signifikan terhadap efisiensi operasional apabila didukung oleh struktur tata kelola TI yang matang, sementara tata kelola berperan sebagai moderator penting yang menyelaraskan investasi teknologi dengan tujuan organisasi dan mekanisme pengendalian biaya. Kebaruan penelitian ini terletak pada pengembangan kerangka konseptual terintegrasi yang menggabungkan Resource-Based View, Dynamic Capabilities Theory, dan Technology Productivity Paradox untuk menjelaskan bagaimana tata kelola mengubah sumber daya digital menjadi efisiensi yang berkelanjutan. Implikasi penelitian menunjukkan bahwa organisasi perlu memperkuat praktik tata kelola bersamaan dengan pengembangan teknologi guna memaksimalkan manfaat finansial dari transformasi digital dan mencapai keberlanjutan operasional jangka panjang.
EMISI GRK DAN KONTROVERSI ESG SEBAGAI SINYAL NEGATIF TERHADAP NILAI PERUSAHAAN : BUKTI DARI INDONESIA Khalilul Rahman; Sanda Patrisia Komalasari; Fatah Mario Andaru; Yuliantari Astasuci Nalurita; Aninda Puji Adila
Journal Applied Research in Management and Business Vol. 6 No. 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/phhyct87

Abstract

Degradasi lingkungan dan perubahan iklim adalah masalah strategis yang akan berdampak pada keuangan dan nilai bisnis. Studi ini menyelidiki bagaimana kontroversi ESG dan emisi gas rumah kaca (GRK) memengaruhi nilai perusahaan di sektor non-keuangan di Indonesia. Studi ini melibatkan 200 observasi pada 40 perusahaan publik yang tercatat di Bursa Efek Indonesia (IDX) dari tahun 2020 hingga 2024. Seluruh data emisi GRK, skor kontroversi ESG, dan informasi keuangan perusahaan diperoleh dari basis data Refinitiv Eikon. Metode yang diterapkan pada studi ini yaitu regresi data panel dengan model Fixed Effects (FEM) dengan robust standard errors untuk mengoreksi masalah heteroskedastisitas. Studi ini mendapati emisi GRK dan kontroversi ESG secara signifikan menurunkan nilai perusahaan. Temuan ini mengindikasikan bahwa pasar modal Indonesia sudah mulai memperhitungkan risiko lingkungan dan reputasi ESG pada nilai perusahaan. Novelty dari penelitian ini berfokus pada penghitungan emisi GRK terkini (Scope 1-3) yang selaras dengan IFRS S2. Untuk mempertahankan nilai perusahaan dan memenuhi harapan investor, studi ini menunjukkan betapa pentingnya pengendalian emisi GRK dan peningkatan tata kelola keberlanjutan ESG.
Co-Authors Aditya Novsa Pratama Aninda Puji Adila Azla Nurul Fakhira Azolla Degita Azis Cahyaning Dewi Handayani Diva Trimuliani Fandi Galang Wicaksana Fatah Mario Andaru Ghiyats Furqan Dewantara Sanda Patrisia Komalasari Saras Shinta Qurrota'Aini Tiara Rani Santoso Yuliantari Astasuci Nalurita