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Widhi Ariyo Bimo
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INDONESIA
Moneter : Jurnal Keuangan dan Perbankan
Published by Universitas Ibn Khaldun Bogor
ISSN : 23022213     EISSN : 26155141     DOI : 10.32832/moneter
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Moneter: Jurnal Keuangan dan Perbankan mempunyai fokus dalam kajian keuangan dan perbankan , dengan scope sebagai berikut: Dasar-dasar keuangan dan perbankan syariah dan konvensional Bisnis Teknologi Informasi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 177 Documents
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The Influence of Green Marketing and Fear of Missing Out (FOMO) on Customer Loyalty Mediated by Brand Image (A Case Study of Corkcicle Tumblr Product Consumers in DKI Jakarta) Muhammad Marsa Atalla; Bono Prambudi
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3076

Abstract

This study examines the effects of Green Marketing and Fear of Missing Out (FOMO) on Customer Loyalty, with Brand Image serving as a mediating variable, among Corkcicle tumbler consumers in Jakarta, Indonesia. A quantitative causal research design was employed using purposive sampling, involving 180 respondents. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that Green Marketing has a positive and significant effect on both Customer Loyalty and Brand Image, while Brand Image also significantly enhances Customer Loyalty. FOMO significantly influences Brand Image but has no direct effect on Customer Loyalty. Furthermore, Brand Image partially mediates the relationship between Green Marketing and Customer Loyalty and inconsistently mediates the relationship between FOMO and Customer Loyalty. These findings emphasize the importance of environmentally responsible marketing strategies and a strong brand image in fostering long-term customer loyalty.
Enhancing Good Corporate Governance to Shape the Impact of Corporate Internet Reporting and Green Accounting on Firm Value: Evidence of Energy Companies in Indonesia Citrawati Jatiningrum; Murni Indah Sari; Azli Fahrizal; Iing Lukman
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3084

Abstract

This study aims to examine the effect of Corporate Internet Reporting (CIR) and Green Accounting (GA) on firm value, with Good Corporate Governance (GCG) serving as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange. The study adopts a quantitative research design using secondary data derived from annual reports, sustainability reports, and corporate governance disclosures. The sample was determined through purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA). The findings reveal that Corporate Internet Reporting has a significant negative effect on firm value, whereas Green Accounting has a significant positive effect on firm value. Furthermore, the main finding of this study is that Good Corporate Governance moderates the relationship between Corporate Internet Reporting and Green Accounting and firm value. These findings suggest that effective corporate governance enhances the credibility and usefulness of corporate disclosures and strengthens environmental accounting practices. Evidence also indicates that energy sector companies need to improve the quality of Corporate Internet Reporting, consistently implement Green Accounting, and strengthen risk management and the implementation of Good Corporate Governance to increase investor confidence and Firm Value.
Effect Of Independent Commissioners’ Board, Profitability And Sales Growth On Tax Avoidance Yuni Astuti; Agus Munandar
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3098

Abstract

The study examine independent commissioners’ board, profitability, and sales growth influence on tax avoidance practices within Retail Companies listed on IDX in 2018-2024. The quantitative approach employed using panel data from a sample of 119 published retail companies. The analysis is conducted through a series of statistical tests: descriptive analysis, model selection tests, classical assumption and hypothesis test to determine statistical significance. Simultaneously, the independent commissioners’ board, profitability, and sales growth have a significant effect on tax avoidance. However, partial testing reveals a more nuanced outcome: only the independent commissioners’ board significantly positive affect tax avoidance. In contrast, profitability and sales growth do not show a significant partial influence. Independent commissioners’ boardhave a greater affect on tax avoidance than on financial performance. Oversight should focus on the effectiveness of these boards. The specific empirical evidence from retail sector in an emerging market (Indonesia), covering an extensive seven-year period (2018-2024). It contributes to corporate governance and tax literature through dominant role of the board of commissioners over traditional financial determinants in the context of tax avoidance, offering a distinct perspective for both academia and industry practitioners.
Disclosure of Key Audit Matters Regarding Market Response Irma Dwi Yulistyani; Fitriany
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3100

Abstract

This study examines the impact of Key Audit Matters (KAMs) disclosure on the market response of companies listed on the LQ-45 index in Indonesia. The research covers the initial three-year period (2022-2024) following the mandatory implementation of KAMs reporting in December 2022. Market response was measured using Average Abnormal Trading Volume (ABVOL) and Cumulative Abnormal Return (CAR). KAMs disclosure was evaluated through content analysis based on SA 701, focusing on five key attributes: the number of KAMs, the reason for disclosure, readability, specificity, and uniqueness. Data from LQ-45 companies were analyzed using regression in STATA 17. Most tested KAMs attributes showed no significant influence. However, one specific reason for disclosure positively affected trading volume (ABVOL), while longer KAMs descriptions negatively impacted returns (CAR). This suggests detailed information can increase investor activity, but lengthy text may be perceived as a "bad news signal," prompting a negative reaction. The limited significance of most KAMs attributes indicates that Indonesian investors are still adapting to this new reporting standard. The findings suggest the market prioritizes information quality over linguistic simplicity in auditor communications. This research provides timely empirical evidence on the early-stage effects of mandatory KAMs disclosure in an emerging market like Indonesia, highlighting the nuanced and evolving nature of market interpretation.
Effect of Working Capital Management on Firm Performance with Financial Constraints as an Intervening Variable Kemas Dedy Kusdianto; Yanuar Ramadhan
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3101

Abstract

The purpose of this research is to gather empirical evidence on the impact of working capital management on company performance, with financial constraint serving as an intervening variable. The working capital management variable is measured by 2 independent variables, namely the net trade cycle (NTC) variable, which is measured by receivables + inventory - payables and then compared with Sales, and the cash conversion cycle (CCC) variable, which is measured by comparing trade receivables with sales. The financial constraint variable is measured by the price earning ratio (PER), which is the ratio of the market price per share to the net profit per share. The company's performance variable is measured by return on assets (ROA) by comparing net profit before tax with the company's total assets. For the study's population, 49 consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021 were used. The sample size was 23 companies based on the sample selection criteria and the purposive sampling method. The results showed that the net trade cycle had no effect on company performance, while the cash conversion cycle and financial constraints had an effect on company performance. The results of Sobel test show that the financial constraint variables can not mediate the effect of net trade cycle, while the financial constraint variables can mediate the effect of cash conversion cycleThe results of Sobel test show that the financial constraint variables can not mediate the effect of net trade cycle, while the financial constraint variables can mediate the effect of cash conversion cycle
An Analysis Of Differences In Earnings Management Among Property Companies Listed On The Indonesia Stock Exchange Before And After The Adoption Of PSAK 72 (2018-2021) Muhammad Ridwan Nur Islami; Juanda Astarani; Rusliyawati Rusliyawati
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3105

Abstract

This study compares the level of accrual-based earnings management among property firms listed on the Indonesia Stock Exchange before and after the implementation of PSAK 72, covering 2018–2021. Using a comparative and associative quantitative approach, the study analyzes 26 property companies (104 financial statements) selected via purposive sampling. Earnings management is measured through discretionary accruals (DA) based on the Modified Jones Model, winsorized at the 1st and 99th percentiles to mitigate extreme values caused by the COVID-19 pandemic, and tested using the Wilcoxon Signed Rank Test and panel data regression. Results show no significant difference in DA before (mean = -0.00099) and after (mean = 0.00077) PSAK 72 implementation (W=130, p=0.258). Panel regression using the Random Effects model (selected via the Hausman Test) similarly indicates no significant effect of PSAK 72 on DA (β=0.0107, p=0.3414). Among control variables, only ROA significantly affects DA (β=0.2086, p=0.0056), though positively—contrary to the initial hypothesis—while Leverage, Firm Size, and Sales Growth show no significant effect. The model explains only 7.28% of DA variation (corr(y,ŷ)²=0.0728). These findings suggest that PSAK 72's impact on earnings management, if any, is likely masked by the severe economic shock of COVID-19, which coincided with the standard's implementation period.
Young Consumers’ Intention to use Blu by BCA: An Extended TAM Widhi Ariyo Bimo; Hanif Zaidan Sinaga; Mohammad Jibriel Avessina; Ali Nurjali; Nurwinda Nurwinda
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3107

Abstract

This study examines factors influencing intention to use the blu by BCA digital banking application among young consumers in Bogor, Indonesia. An extended Technology Acceptance Model was tested by incorporating perceived usefulness, perceived ease of use, perceived risk, trust, and convenience. Data were collected through a cross-sectional online survey of 100 blu by BCA users selected using purposive sampling and analyzed using item-validity testing, Cronbach's alpha, and multiple linear regression. All reported predictor items met the stated validity and reliability criteria. Convenience had a significant positive effect on intention to use (B = 0.432; p = 0.001). Trust (B = 0.229; p = 0.051) and perceived ease of use (B = 0.485; p = 0.088) were positive but not significant at the 5% level. Perceived risk was negative but non-significant (B = -0.183; p = 0.489), while perceived usefulness was negligible (B = -0.006; p = 0.959). The findings indicate that practical accessibility and transaction efficiency receive the strongest empirical support in the reported model. Digital banks should prioritize frictionless transactions, reliable access, and transparent security communication while strengthening distinctive service value.

Page 18 of 18 | Total Record : 177

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