Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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Transformation of the Role of Accountants in the Digital Era: A Literature Review on the Impact of Data Analytics in Financial Reporting
Get PDFThis study aims to analyze the utilization of data analytics in financial reporting and examine the shift in the role of accountants in the digital era. Using the Systematic Literature Review (SLR) method, this study reviews scholarly articles from Google Scholar and Scopus published between 2020 and 2025, with sampling conducted in April 2025. The result of this paper stated that data analytics may improve the accuracy, transparency, and timeliness of financial reporting. Also, the role of accountants has transformed from merely recording transactions to becoming strategic analysts with multidisciplinary expertise in data analysis and technology. Adopting data analytics faces challenges such as data security, competency gaps, and internal resistance
Board Characteristics and Sustainability Reporting: A Study of Listed Mining Firms in Indonesia
Get PDFThis study aims to examine the influence of board characteristics on sustainability reporting. The research uses a population of mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021–2023. A quantitative approach is employed, using content analysis as the research method. Hypothesis testing is conducted using robust standard errors and multiple linear regression with the Year Fixed Effect Model in STATA 17 software. The results of the study indicate that gender diversity has no effect on sustainability reporting. However, the independence of the board of commissioners and the size of the board of directors have a positive and significant effect on sustainability reporting. A limitation of this study is the relatively small sample size, as it focuses solely on mining companies listed on the IDX. Future research is recommended to broaden the scope of companies under study (not limited to the mining sector) and to consider including other board characteristic variables
Is Market Trends and Sentiment Affected Stock Price? Evidence from Energy Sector in Indonesia
No full textThis study investigates the relationship between market trends, market sentiment, and stock prices within the energy sector listed on the Indonesia Stock Exchange (IDX). Grounded in behavioral finance theory which emphasizes the influence of psychological and behavioral factors on financial decision-making this research evaluates how fluctuations in public interest and investor sentiment affect stock price dynamics. The study utilizes secondary data extracted from company annual reports, stock price records, and publicly available financial statements covering the period from 2014 to 2023. The sample includes 22 energy sector companies, selected through purposive sampling based on predefined criteria. To measure market trends, the study employs Google Trends scores, while social media sentiment analysis—using Brandwatch—captures investor sentiment. The regression analysis investigates the influence of both variables on stock prices, incorporating control variables such as company size, debt-to-equity ratio, and dividend payout ratio. The empirical findings reveal that both market trends and investor sentiment exert a significant and positive influence on stock prices in the Indonesian energy sector. The implications of these findings extend to several domains. Investors can integrate trend and sentiment indicators into their analytical frameworks to improve decision-making and anticipate stock movements more effectively. Financial analysts and advisors can adopt these behavioral metrics as complementary tools alongside traditional valuation methods
The Influence of Traditional Market Revitalization on Traders' Income (Case Study of Morning Market Traders in Samarinda City)
Get PDFThis study aims to determine whether or not there is an influence of morning market traders' income on the revitalization of the morning market in Samarinda City. This study uses a quantitative research type; the population in this study amounted to 40 morning market traders who have been relocated to several traditional markets and modern markets in Samarinda City. The sampling method used is the random sampling technique, the data collection technique used is a questionnaire and documentation, and the data analysis used is simple linear regression. The results of the study indicate that there is a moderate level of influence between the market revitalization variable and traders' income, the index results of which are at 0.40 - 0.599. This is evidenced by the correlation coefficient value of 0.584. Proof of the hypothesis with the t table value is obtained at a significance level of 5% of 1.685 from the t count value of 4.439. Because the t-count value is greater than the t-table value, H0 is rejected and Ha is accepted, meaning that market revitalization has a significant effect on traders' income. The conclusion in this study is that there is a significant influence of market revitalization and traders' income
The The Influence of Good Corporate Governance, Green Accounting, and Sustainable Growth on Sustainability Report Disclosure
No full textThis study aims to analyze the influence of Good Corporate Governance (GCG), Green Accounting, and Sustainable Growth on the disclosure of sustainability reports among companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research adopts a quantitative approach using secondary data in the form of financial statements and sustainability reports. The sample was selected through purposive sampling, consisting of 100 companies that applied the ASEAN Corporate Governance Scorecard and were among the top 100 firms in terms of market capitalization. Panel data regression with a Random Effect Model was employed as the analytical technique. The findings indicate that both GCG and Green Accounting have a significant positive impact on sustainability report disclosure. In contrast, Sustainable Growth demonstrates a significant negative influence, as its measurement does not directly correlate with the proxies used to assess sustainability disclosure. These results highlight that consistent implementation of sound corporate governance and environmental accounting practices fosters greater transparency in sustainability reporting. However, high levels of sustainable growth do not necessarily align with stronger commitments to sustainability reporting. This study is expected to contribute to the development of sustainability reporting practices and to provide insights for stakeholder decision-making
Enhancing Public Participation in Government-Operated Online Auctions: An Empirical Analysis of Purchase Intention Determinants on Lelang.go.id
Get PDFThe development of online auctions as part of the digital transformation of public services highlights the importance of studying the factors that influence users' purchase intentions towards government auction platforms, particularly lelang.go.id, in light of the relatively low level of public participation. By integrating the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), this study aims to analyze the factors that shape users' purchase intentions on lelang.go.id by investigating the relationships between website design, trust, perceived ease of use, perceived usefulness, attitude, subjective norms, and perceived behavioral control on purchase intention, as well as testing the moderating role of perceived risk in the relationship between trust and purchase intention. A quantitative survey was conducted on 276 active users of lelang.go.id, and the data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The research results show that subjective norms, attitude, and perceived behavioral control have a significant direct influence on purchase intention, while trust does not have a direct influence but plays a role through perceptual mediation. Additionally, perceived risk was not proven to significantly moderate the relationship between trust and purchase intention. These findings underscore the importance of strategies to improve website design quality, information transparency, and the strengthening of trust and public perception to enhance the adoption of online auction systems
The Effect of Tax Aggressiveness on Financial Performance Moderated by Bonded Zone Facilities
Get PDFIn an increasingly competitive business world, companies are required to optimize their performance, including in financial aspects. One of the strategies carried out by companies to increase financial efficiency is by conducting tax aggressiveness, namely legal and illegal efforts to minimize tax burdens. However, tax aggressiveness can have a negative impact on the company's reputation and sustainability. This study aims to determine the effect of tax aggressiveness on financial performance moderated by bonded zone facilities. This type of research was conducted using a quantitative approach. The types and sources of data collected were secondary data. The data collection techniques used were documentation techniques and literature studies. The data analysis used in this study was statistical analysis of SPSS (Statistic Package for Social Science) version 29. The data analysis method used in this study was simple linear regression analysis. The results of the study showed that tax aggressiveness had a positive effect on the company's financial performance, which was reflected in the increase in ROA and ROE. In addition, bonded zone facilities (KB) can moderate (weaken) the effect of tax aggressiveness on the company's financial performance, which was reflected in ROA and ROE
Financial Performance Measurement of Manufacturing Companies in Indonesia and Malaysia
Get PDFThis research aims to examine and compare the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia from 2021 to 2023, using the Economic Value Added (EVA) and Financial Value Added (FVA) methodologies. This study adopts a descriptive approach, with samples selected through purposive sampling comprising 22 companies from the IDX and 19 companies from Bursa Malaysia within the specified period. The findings of this study serve as a reference for companies and investors in evaluating financial performance through the EVA and FVA approaches. Additionally, the results contribute both theoretically and practically to a deeper understanding of value-added-based performance measurement in the two countries. The study also offers recommendations for enhancing financial management practices and guides potential investors in the manufacturing sector on both exchanges
Artificial Intelligence and Customer Engagement in Driving Customer Satisfaction
Get PDFTo enhance user experience, online ojek applications have integrated Artificial Intelligence (AI) through features like chatbots, service recommendations, and interaction analysis. This study aims to examine the effect of AI implementation and customer engagement on customer satisfaction in the city of Cirebon. Using a quantitative approach with 401 respondents, data were collected through a questionnaire and analyzed using Slovin’s formula and Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that AI significantly improves customer satisfaction by increasing service accessibility and ease of use. Furthermore, AI positively influences customer engagement, which in turn has a substantial impact on overall customer satisfaction
The Influence of Viral Marketing and Consumer Engagement on Purchase Intention of Fashion Products on TikTok Shop
Get PDFHigh expectations for TikTok Shop as an e-commerce platform that can increase sales, but in reality, an average of around 1.2% complete transactions, resulting in a relatively low conversion rate. The focus of this research study is whether viral marketing and consumer engagement affect the purchase intention of fashion products on TikTok Shop. This study was conducted in Cirebon City with the research period in May 2025. The research variables studied are viral marketing (X1), consumer engagement (X2), and purchase intention (Y). The population of the city of Cirebon aged 20 to 41 years is set as the research population with a size of 134,143 individuals, and the sample size used is 399 individuals. This research study is classified as a quantitative study and the analysis used is Partial Least Square Structural Equation Modeling (SEM-PLS) with analysis conducted using SmartPLS. The results of the study show that all indicators meet the validity and reliability requirements suitable for analysis. The direct effect of X1 on Y is 0.220, which means an increase of one unit in X1 can increase Y by 22%, and the direct effect of X2 on Y is 0.608, which means an increase of one unit in X2 can increase Y by 60.8%. The hypothesis testing accepted that there is an influence between X1 and X2 on Y. The proportion of influence is on the coefficient of determination, which is 0.581 or 58.1%, meaning that about 41.9% is influenced by other factors