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All Journal Journal of Accounting Auditing and Business El-Ghiroh : Jurnal Studi Keislaman EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ilmiah Satyagraha Dynamic Management Journal Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business
Andrinaldo, Arisky
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Influence of Good Corporate Governance on Firm Value with Financial Performance as a Moderation Andrinaldo, Arisky; Kesuma, Indrawati Mara; Alfarizi, Randi
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.54157

Abstract

This study investigates the direct and moderating effects of various corporate governance factors on firm value. The direct effect analysis reveals that financial performance alone does not significantly influence firm value, whereas the roles of independent commissioners and independent directors are crucial, significantly enhancing firm value through improved governance and oversight capabilities. Conversely, the direct impact of independent audits on firm value is found to be non-significant, suggesting their influence is more indirect, supporting a trustworthy financial environment. The moderating effect analysis underscores the importance of corporate governance in leveraging financial performance to enhance firm value. Independent commissioners, directors, and audits all have significant moderating effects, enhancing the positive relationship between financial performance and firm value. Independent commissioners and directors ensure effective utilization of financial gains and risk mitigation, while independent audits ensure the reliability and transparency of financial reporting, building investor trust and confidence. Combining insights from both analyses, the study concludes that effective corporate governance is paramount in maximizing firm value. Strong governance structures, including the inclusion of independent commissioners, directors, and auditors, not only directly enhance firm value but also amplify the positive effects of financial performance. This study emphasizes the need for stakeholders and policymakers to prioritize strengthening corporate governance frameworks to achieve sustainable value creation.
THE INFLUENCE OF ACTIVITIES AND SOLVENCY ON THE PROFITABILITY OF FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX Andrinaldo, Arisky; Nurhayati, Yuli; Famalika, Ade; Yeni, Revita Andri
Dynamic Management Journal Vol 8, No 1 (2024): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v8i1.10263

Abstract

The purpose of this study was to determine the impact of activity levels and solvency on food and beverage companies listed on the Indonesian Stock Exchange. The study is a quantitative study using secondary data in the form of financial reports of his 2018-2021 food and beverage companies listed on the Indonesian Stock Exchange in April 2021. A targeted sampling technique was used to determine the sample for this study. Classical hypothesis testing and multiple linear analysis were used for data analysis. The independent variables used in this study are activity (X1) and ability to pay (X2) and the dependent variable profit (Y). The findings of the study show that while activity level does not have a significant impact on the profitability of food and beverage companies listed on the Indonesian Stock Exchange, solvency levels can have a significant impact on profitability. indicates that On the one hand, the relationship between activity and solvency (collectively) affects the profitability of companies listed on the Indonesian Stock Exchange. 
ANALISIS PERBANDINGAN KEBERHASILAN UMKM SEBELUM DAN SESUDAH PENGGUNAAN QUICK RESPONSE INDONESIA STANDART (QRIS) KABUPATEN MUSI RAWAS Esha, Muhammad Putra; Rimbano, Dheo; Andrinaldo, Arisky; Kesuma, Indrawati Mara
Jurnal Ilmiah Satyagraha Vol 8, No 1 (2025)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v8i1.1241

Abstract

Penggunaan QRIS, masih ada tantangan yang dihadapi oleh UMKM, seperti kurangnya pemahaman tentang teknologi, masalah infrastruktur, dan kekhawatiran akan keamanan data. Oleh karena itu, penting untuk menganalisis secara komprehensif bagaimana keberhasilan UMKM dapat diukur sebelum dan sesudah penerapan QRIS. Jenis Penelitian menggunakan penelitian kualitatif, dengan wawancara secara langsung ke pelaku UMKM Kabuapten Musi Rawas sebanyak 13 UMKM. Tingkat keberhasilan menggunakan QRIS di Kabupaten Musi Rawas hasilnya ditemukan bahwa dalam keberhasilan menggunakan QRIS di Kabupaten Musi Rawas, terdapat beberapa UMKM yang berhasil dan menggunakan QRIS dengan baik. Tingkat keberhasilan penggunaan QRIS (Quick Response Code Indonesian Standard) di kalangan UMKM (Usaha Mikro, Kecil, dan Menengah) di Kabupaten Musi Rawas dapat dianalisis melalui berbagai faktor, seperti kemudahan akses, penerimaan masyarakat, serta dukungan dari pemerintah dan lembaga terkait.QRIS mempermudah transaksi non-tunai, yang memungkinkan UMKM di Musi Rawas untuk bertransaksi lebih cepat dan efisien. Secara keseluruhan, meskipun adopsi QRIS di kalangan UMKM di Kabupaten Musi Rawas masih menghadapi beberapa tantangan, hasil penelitian menunjukkan bahwa tingkat keberhasilannya cukup positif, dengan prospek peningkatan seiring dengan adanya pendidikan digital yang lebih intensif dan dukungan dari berbagai pihak. Selanjutnya terdapat perbedaan omset penjualan sebelum dan sesudah penggunaan QRIS. Hal ini dapat diinterpretasikan bahwa dengan adanya penggunaan QRIS pada UMKM memberikan peningkatan yang positif terhadap omset penjualan yang diterima oleh UMKM.
Pengaruh EVA, MVA, dan REVA Terhadap Kinerja Keuangan Pada Perusahaan Farmasi di BEI Andrinaldo, Arisky; Apandi, Apandi; Fahdillah, Lidya
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6638

Abstract

The purpose of this study was to determine the effect of Economic Value Added (EVA), Market Value Added (MVA), and Refined Economic Value Added (REVA) on financial performance in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The independent variables used are Economic Value Added (EVA), Market Value Added (MVA), and Refined Economic Value Added (REVA) the dependent variable used is financial performance. The population in this study were pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2022. The sampling method used was the purposive sampling method with a sample of 9 companies during the 5-year observation period. The analysis method of this study uses Quantitative. The results of this study indicate that Economic Value Added (EVA) partially has no significant effect on Financial Performance in pharmaceutical companies listed on the IDX. Market Value Added (MVA) does not have a significant effect on Financial Performance in pharmaceutical companies listed on the IDX. While REVA has a significant effect on Financial Performance. While EVA, MVA, and REVA simultaneously have a significant effect on Financial Performance
Maqashid Syariah And Digital Transformation In Public Services: A Case Study Of The Lubuklinggau Post Office Heryaniputri, Wulandari; Rimbano, Dheo; Andrinaldo, Arisky; Azhar, Rudi
El-Ghiroh : Jurnal Studi Keislaman Vol. 23 No. 1 (2025): Maret
Publisher : Sekolah Tinggi Agama Islam (STAI) Bumi Silampari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37092/el-ghiroh.v23i1.1021

Abstract

This study investigates the impact of digital transformation on the performance of the Lubuklinggau City Post Office, framed within the perspective of Maqashid Syariah. The introduction highlights the necessity of adapting to digital advancements in public services, emphasizing the importance of efficiency, ethical practices, and community welfare. As the digital era progresses, public institutions must evolve to meet the changing needs of society while adhering to fundamental Islamic values. The methodology employed in this qualitative research involved direct observations and interviews with employees and management at the Lubuklinggau City Post Office. The researchers aimed to gather insights into the current digital initiatives implemented and their effects on service delivery and employee performance. The data collection process was structured in two stages: initial observations to understand the general context, followed by focused interviews to extract specific information relevant to the research objectives. The results indicate that the Lubuklinggau City Post Office has successfully integrated various digital services, such as electronic payments and online tracking systems, which have significantly improved operational efficiency and customer satisfaction. Employees reported enhanced performance due to clearer regulations and the availability of digital tools that facilitate their tasks. However, challenges such as information literacy and the potential for misinformation in the digital landscape were also identified. In the discussion, the findings are analyzed through the lens of Maqashid Syariah, illustrating how the digital transformation aligns with the principles of protecting assets and promoting community welfare. The study concludes that while digital transformation presents challenges, it also offers substantial opportunities for enhancing public service delivery, provided that ethical considerations and community needs are prioritized. This research contributes to the understanding of how public institutions can navigate the complexities of digital transformation while remaining committed to their core values.
Pengaruh Cashback, Flash Sale, Dan Tagline “Gratis Ongkir” Terhadap Impulse Buying Generasi “Z” Pada Shopee Iqbal, Muhammad; Suwarno; Andrinaldo, Arisky; Anggraini, Dewi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 1 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i1.2762

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh cashback, flash sale, dan tagline "Gratis Ongkir" terhadap impuls buying generasi "Z" pada platform e-commerce Shopee. Metode penelitian yang digunakan adalah kuantitatif dengan populasi 2.012 mahasiswa aktif Universitas Bina Insan. Sampel penelitian berjumlah 95 mahasiswa yang dipilih secara purposive sampling. Hasil penelitian menunjukkan bahwa cashback dan flash sale memiliki pengaruh signifikan terhadap impuls buying generasi "Z", dengan nilai t-statistics masing-masing 4.309 dan 2.503, yang lebih besar dari t-tabel 1.985, serta p-value 0.000 dan 0.012 yang lebih kecil dari 0.05. Sementara itu, tagline "Gratis Ongkir" tidak menunjukkan pengaruh signifikan, dengan t-statistics 0.554 yang lebih kecil dari t-tabel 1.985, dan p-value 0.580 yang lebih besar dari 0.05. Hasil regresi F menunjukkan bahwa kombinasi cashback, flash sale, dan tagline "Gratis Ongkir" memiliki pengaruh signifikan terhadap impuls buying generasi "Z" dengan nilai F sebesar 941.370 dan p-value 0.000, yang lebih kecil dari 0.05.
Pengaruh Kepercayaan, Literasi Keuangan Dan Fitur Layanan Terhadap Minat Penggunaan Dompet Digital Dana Andriani, Riska; Ustadi, Noorhamid; Arisky Andrinaldo; Nurhayati, Yuli
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 1 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i1.2780

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepercayaan, literasi keuangan, dan fitur layanan terhadap minat penggunaan dompet digital Dana di kalangan mahasiswa Universitas Bina Insan. Dengan menggunakan pendekatan kuantitatif dan analisis data SPSS versi 27, penelitian ini melibatkan 95 mahasiswa sebagai sampel yang dihitung menggunakan rumus Slovin dengan tingkat kesalahan 10%. Data diperoleh melalui kuesioner digital yang disebarkan secara daring dan luring. Hasil penelitian menunjukkan bahwa kepercayaan tidak berpengaruh signifikan terhadap minat penggunaan dompet digital Dana, dengan t hitung 1,394 lebih kecil dari t tabel 1,983. Sebaliknya, literasi keuangan terbukti memiliki pengaruh signifikan terhadap minat penggunaan dengan t hitung 27,663 yang lebih besar dari t tabel 1,983. Fitur layanan juga menunjukkan pengaruh signifikan terhadap minat penggunaan dengan t hitung 7,573 yang lebih besar dari t tabel 1,983. Secara simultan, ketiga variabel ini berpengaruh signifikan terhadap minat penggunaan dompet digital Dana, dengan F-hitung 251,848 yang lebih besar dari F-tabel 2,69 dan nilai signifikansi 0,000 yang lebih kecil dari 0,05. Penelitian ini menunjukkan bahwa literasi keuangan dan fitur layanan lebih mempengaruhi minat penggunaan dompet digital dibandingkan kepercayaan
Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kabupaten Musi Rawas Azzahra, Virandita; Kesuma, Indrawati Mara; Andrinaldo, Arisky
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19303

Abstract

This study aims to analyze the effect of regional taxes and regional levies on local revenue (PAD) in Musi Rawas Regency. The data used are secondary data in the form of budget realization reports from 2019 to 2023 obtained from the Musi Rawas Regency Tax and Retribution Management Agency. The analysis was carried out using the multiple linear regression method with the help of IBM SPSS version 26 software. The results of the study indicate that regional taxes and regional levies have a significant effect on PAD both partially and simultaneously. Therefore, optimizing tax and retribution collection policies, as well as increasing efficiency in their management, are strategic steps in supporting regional fiscal independence.
Co-Authors Alfarizi, Randi Apandi, Apandi Azhar, Rudi Azzahra, Virandita Dewi Anggraini Dheo Rimbano Esha, Muhammad Putra Fahdillah, Lidya Famalika, Ade Heryaniputri, Wulandari Kesuma, Indrawati Mara Muhammad Iqbal NURHAYATI, YULI Riska Andriani Suwarno Ustadi, Noorhamid Yeni, Revita Andri