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Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30255899     EISSN : 30254728     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 299 Documents
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Peran Mediasi Kinerja Keuangan pada Pengaruh Intellectual Capital, Struktur Modal, Good Corporate Governance, dan Keberlanjutan terhadap Nilai Perusahaan Emi Vitaliani; Muhammad Ahyaruddin; Evi Marlina
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 4 (2026): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i4.2587

Abstract

This study aims to examine the influence of Intellectual Capital, Capital Structure, Good Corporate Governance (GCG), and Environmental, Social, and Governance (ESG) Disclosure on firm value, with financial performance serving as a mediating variable. A quantitative approach was employed using secondary data obtained from the annual reports of energy sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A purposive sampling technique was used, resulting in 208 observations after handling outliers. Multiple linear regression was used to analyze the data with the aid of SPSS, and the Sobel test was conducted to assess the mediating effect. The results indicate that financial performance is influenced by Intellectual Capital, GCG, and ESG Disclosure, whereas Capital Structure is not influenced by these factors. Furthermore, firm value is influenced by Capital Structure and GCG, while Intellectual Capital, ESG Disclosure, and financial performance show no significant effect. Mediation test results reveal that financial performance does not mediate the influence of Intellectual Capital and ESG Disclosure on firm value, but it does mediate the influence of Capital Structure and GCG on firm value. The findings demonstrate that both financial performance and firm value can be influenced by internal corporate factors.
Implementasi Digitalisasi Akuntansi Berbasis SAK ETAP pada Kelompok Tani: Studi Kasus Kelompok Tani Bangun Semi Desa Donorejo Satrio Budi Aji; Rusmiyatun Rusmiyatun; Nur Siyami
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 2 (2026): Maret: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i2.2592

Abstract

This study was conducted to examine the application of SAK ETAP-based accounting digitization in the Bangun Semi Farmer Group in Donorejo Village, Kaligesing District, Purworejo Regency, as well as compare the conditions of financial recording before and after digitization was used. This research is motivated by the still application of manual and simple financial recording, so that the preparation of financial statements becomes less accurate, less transparent, and not in accordance with applicable accounting standards. The method used is qualitative descriptive with a case study approach. Data was obtained through interviews, observations, and documentation to the chairman, treasurer, and members of farmer groups. The results of the study show that group financial recording is still dominated by a manual system with a single entry method, so it is not fully in accordance with accounting principles and SAK ETAP. The implementation of accounting digitization through the Lamikro application is considered to help improve the accuracy of recording, facilitate the preparation of financial statements, and strengthen transparency and accountability in fund management. In addition, the results of the business health analysis show an improvement in liquidity levels and a decrease in dependence on debt. Thus, accounting digitization is a relevant step to strengthen the financial governance of farmer groups and support the sustainability of the coffee business.
Pengaruh Kinerja Karyawan dan Kualitas Pelayanan terhadap Pengalaman Tamu di Sunsetfalls Gardens and Resort Magelang Indra Wibowo; Emmelia Nadira Satiti; Titik Akiriningsih; Sugiman Sugiman
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 4 (2026): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i4.2596

Abstract

This study aims to analyze the effects of employee performance on guest experience, the effect of service quality on guest experience, and the simultaneous effects of both variables at Sunsetfalls Gardens and Resort Magelang. The study employed a quantitative approach with an associative design and a cross-sectional method. Data were collected from 100 respondents selected through purposive sampling, with the criteria that respondents had used the resort’s facilities or services and had direct interactions with employees. Data were gathered using a five-point Likert-scale questionnaire and analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination. The findings indicate that perceived employee performance has a positive and significant effect on guest experience, with a regression coefficient of 0.372, a t-value of 5.056, and a significance level of <0.001. Service quality also has a positive and significant effect on guest experience, with a regression coefficient of 0.436, a t-value of 8.625, and a significance level of <0.001. Simultaneously, employee performance and service quality significantly affect guest experience, as indicated by an F-value of 71.165 and a significance level of <0.001. The Adjusted R Square value of 0.586 indicates that the two independent variables explain 58.6% of the variation in guest experience, while the remaining 41.4% is attributable to other factors outside the research model. Based on the Standardized Coefficients Beta, service quality has a relatively stronger effect on guest experience than perceived employee performance, with a Beta value of 0.588. These findings indicate that improving guest experience requires continuous efforts to strengthen employee performance and enhance service quality.
Pengaruh Persepsi Kemudahan, Norma Sosial dan Keamanan terhadap Keputusan Penggunaan Mobile Banking Bank Sumsel Babel dengan Sikap Nasabah sebagai Variabel Intervening Armansyah Armansyah; Chandra Zaky Maulana; Muhamad Rahman Bayumi
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 4 (2026): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i4.2603

Abstract

This study aims to analyze the effects of perceived ease of use, social norms, and security on the decision to use Bank Sumsel Babel Mobile Banking, both directly and indirectly through customer attitude as an intervening variable among students of the Faculty of Islamic Economics and Business at UIN Raden Fatah. This study employed a quantitative approach with a descriptive and causal research design. The sample consisted of 200 students selected using purposive sampling. Primary data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS. The results indicate that perceived ease of use, social norms, and security have significant effects on the decision to use Mobile Banking. These three variables also have significant effects on customer attitude, while customer attitude significantly affects the decision to use Mobile Banking. Regarding indirect effects, customer attitude does not mediate the effect of perceived ease of use on the decision to use Mobile Banking. In contrast, customer attitude partially mediates the effects of social norms and security on the decision to use Mobile Banking. These findings indicate that service convenience, social environmental influence, and security assurance play important roles in shaping positive customer attitudes and increasing the sustainable use of Mobile Banking among university students.  
Rekonstruksi Metode Pembatasan Biaya Pinjaman dalam Penghitungan Penghasilan Kena Pajak: Analisis Normatif-Komparatif atas Earnings Stripping Rules sesuai Pasal 42 Peraturan Pemerintah Nomor 55 Tahun 2022 Dirga Repindo Saragih; Yohanes Kresna; John L. Hutagaol
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2608

Abstract

Article 42 of Government Regulation Number 55 of 2022 provides alternatives for limiting deductible borrowing costs through a debt-to-equity ratio, a specified percentage of borrowing costs relative to an income measure, or other methods. However, the earnings-based method has not yet been operationalised, while Minister of Finance Regulation Number 169/PMK.010/2015 continues to apply a 4:1 debt-to-equity ratio (DER). This study examines the regulatory status, structural limitations of DER, comparative designs in Germany, the European Union, and Australia, and a framework for implementing an earnings stripping rule (ESR) in Indonesia. A normative legal method is used through statutory, comparative, and conceptual approaches, supplemented by an illustrative application to four Indonesia Stock Exchange issuers for 2024–2025. The study finds that Government Regulation Number 55 of 2022 has not operationally replaced DER and that Article 42(1)(b) remains ambiguous because it refers to “business income” without clearly determining whether the denominator is an accounting- or tax-based earnings measure. DER also does not necessarily reflect a company’s earnings capacity. Comparative analysis indicates that ESR regimes are generally supported by de minimis thresholds, carryforward mechanisms, group-ratio tests, and sector-specific treatment. The issuer illustration confirms that DER and earnings-based ratios may lead to different assessments. Indonesia should therefore clarify the denominator, test sectoral distributions empirically, and design proportionate safeguards and exemptions before operationalising ESR.
Analisis Perbandingan Metode Pencatatan Piutang Tak Tertagih terhadap Laporan Keuangan dan Perlakuan Perpajakan pada PT. Marga Nusantara Jaya Michella Malumbot; Vronsky Akter Bawole; Yuli Rawun
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2553

Abstract

Bad debts are an unavoidable risk in business activities that involve credit sales; therefore, companies need to apply an appropriate accounting method so that financial statements present relevant information in accordance with Financial Accounting Standards and prevailing tax regulations. There are two main methods of accounting for bad debts, namely the allowance method and the direct write-off method, each of which has different implications for financial statement presentation and tax treatment. This study aims to analyze the comparison between the two methods and their impact on financial statements and tax treatment at PT Marga Nusantara Jaya, Manado Branch, using a qualitative approach with a descriptive research design. Data were collected through in-depth interviews, direct observation, documentation, and literature review, and were analyzed through data reduction, data display, and conclusion drawing. The results indicate that the company's accounting treatment of bad debts has not been fully in accordance with PSAK 71, as losses are only recognized once a receivable is confirmed uncollectible, whereas its tax treatment complies with Article 6 paragraph (1) letter h of the Indonesian Income Tax Law. The comparison shows that the allowance method is more consistent with accounting principles because it produces a more accurate and stable financial statement presentation across periods, whereas the direct write-off method currently applied by the company is simpler and more aligned with prevailing tax regulations. Should the company adopt the allowance method in accordance with PSAK 71, this would give rise to a positive fiscal correction for the portion of the allowance that does not yet qualify as a deduction from gross income.
Pengaruh Return On Assets (ROA) dan Debt To Equity Ratio (DER) terhadap Financial Distress pada Perusahaan Sektor Food and Beverages yang Terdaftar di BEI Periode 2023–2025 Faidatul Khusna; Aniqotunnafiah Aniqotunnafiah
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2557

Abstract

This study aims to analyze the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on financial distress in Food and Beverages sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This research uses a quantitative method with a causal approach. The population consists of Food and Beverages companies listed on the IDX, with samples selected through purposive sampling based on predetermined criteria. The sample includes 13 companies with 39 observation data after data transformation. The data used are secondary data obtained from annual financial reports published on the official IDX website. Data analysis was conducted using multiple linear regression with IBM SPSS Statistics 26. The results show that ROA has a positive and significant effect on financial distress, while DER has a positive but insignificant effect. Simultaneously, ROA and DER have a significant effect on financial distress. These findings indicate that profitability and capital structure factors play an important role in assessing financial distress conditions in Food and Beverages companies.
Determinan Kualitas AUDIT pada Perusahaan Food And Beverage dengan Moderasi Komite Audit Muhammad Lukman Al Hakim; Muhsin Muhsin; Fera Damayanti
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2558

Abstract

This study examines the effect of audit fee, audit tenure, and audit rotation on audit quality, with the audit committee acting as a moderating variable. Audit quality is a crucial element for enhancing stakeholder confidence in corporate financial statements, especially in highly dynamic business sectors. The research focuses on food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This sector was selected due to its dense operational characteristics and susceptibility to financial reporting manipulation. The sample was selected using a purposive sampling technique based on specific criteria, resulting in 20 eligible companies, thereby obtaining 100 firm-year observations over the five year observation period. The research data were analyzed using the Generalized Estimating Equation (GEE) Logistic Regression method. This method was specifically chosen because the dependent variable is binary (Big Four and Non-Big Four audit firms) and the data have a longitudinal or panel structure. The statistical results show that empirically, audit fee and audit tenure have a positive and significant effect on audit quality. Conversely, audit rotation was found to have no significant effect on audit quality. Furthermore, the audit committee is not proven to moderate the effect of audit fee, audit tenure, or audit rotation on audit quality. The findings indicate that audit quality in this sector is more strongly explained by the adequacy of audit fees and the auditor's deep understanding of the client, compared to mandatory audit firm rotation or simply the meeting intensity of the audit committee.
Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2022-2024 Vicka Maylanda Patiwi; Aniqotunnafiah Aniqotunnafiah
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2559

Abstract

 An effort towards analyzing impacts from liquid status, debt usage, plus organizational dimension toward total earnings inside production enterprises registered within Indonesia Securities Trading relative between year two thousand twenty two until two thousand twenty four is pursued through this exploration. Applied through numeric computational practices utilizing secondary materials involving annual pecuniary reports taken straight via Indonesia Securities Trading, this investigation acts. Purposive selection procedures chosen thirty organizations, yielding ninety observations regarding two thousand twenty two through two thousand twenty four span. Liquid status gets tested using Short Term Pay Ratio, debt usage through Liabilities Over Capital, organizational dimension through natural math logarithm from overall property, plus total earnings through Yield From Property. Analytical routines using multi-directional predictive math models via specialized processing tools were executed. Findings demonstrate liquid status plus debt usage display non-meaningful negative influence toward total earnings, whereas organizational dimension possesses adverse along with meaningful influence toward total earnings. Simultaneously, liquid status, debt usage, plus organizational dimension create meaningful influence toward total earnings, offering insight regarding enterprise managers when calculating elements impacting profitability better during judgment making.

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