Kholilah Kholilah

This study examines the effects of profitability, leverage, firm age, company size, and stock price on income smoothing practices, with managerial ownership serving as a moderating variable. The research focuses on companies in the financial sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample comprises 22 firms observed over five years, yielding 110 observations. Data were analysed using logistic regression and moderated regression analysis. The results indicate that company size has a significant negative effect on income smoothing, suggesting that larger firms are less likely to engage in income smoothing due to stronger external monitoring. Meanwhile, profitability, leverage, firm age, and stock price do not show a significant effect on income smoothing. Managerial ownership strengthens the relationship between firm age and income smoothing, while weakening the influence of profitability, leverage, and stock price. However, managerial ownership does not moderate the effect of company size on income smoothing. These findings suggest that managerial ownership can reduce opportunistic income smoothing behaviour. Nevertheless, in more mature firms, managerial ownership may encourage management to maintain stable earnings in order to preserve investor confidence.

This research aimed to investigate the effect of debt levels and the moderating role of a country’s institutional factors influencing the choice of fair value models in ASEAN property and real estate companies. The examination of a country's institutional factors as a moderating variable was important since debt policy reflects corporate strategy and national governance. Logistic and moderation regression analyses on 328 companies from 2018 to 2023 showed that higher levels of corporate debt reduced the probability of adopting the fair value model, as inflated asset valuations were avoided. The moderating influence of the country's institutional factors increased the negative effect. Furthermore, this research added empirical evidence about using positive accounting and new institutional theory to explain the selection of policies in cross-country research because the complexity of developing and implementing standards was different. The results showed that developing countries did not use the fair value model, following the inability to maintain banking trust as the primary source of funding. The Ministry of Finance and similar authorities in the five ASEAN countries should coordinate with professional associations to prepare accounting systems and relevant regulatory documents, as well as support reducing the gap between IFRS and local standards to create favorable conditions for companies in applying IFRS in the future.

This study examines the impact of capital structure, profitability, Corporate Social Responsibility (CSR), and accounting conservatism on earnings quality, with managerial ownership as a moderating factor. Earnings manipulation has been carried out by directors and deputy directors of the Renault-Nissan-Mitsubishi Alliance of approximately US$44 million, affecting the quality of earnings generated. Focusing on industrial and energy sector companies listed on the IDX from 2021 to 2023, this study uses a quantitative approach, selecting samples using purposive sampling techniques and analyzing 39 selected companies using panel data regression and MRA in E-Views. The results show that profitability and CSR negatively affect earnings quality, while capital structure and accounting conservatism have no significant impact. Managerial ownership moderates the effects of capital structure, profitability, and CSR on earnings quality but does not influence the role of accounting conservatism. The results of this study suggest that companies in the industrial and energy sectors should optimally implement CSR and accounting conservatism to attract investors, improve earnings quality, and support management and stakeholder decision-making.

Purpose: This study examined the impact of macroeconomic variables and zakat on poverty alleviation.Design/methodology: This study is a quantitative study with a regression analysis method of panel data in districts/cities in Central Java, West Java, and East Java, from 2018 to 2022. Additional testing on a subsample in East Java was conducted to ensure the consistency of the results.Findings: The findings indicate that the Human Development Index, gross domestic product, and zakat negatively affect poverty levels, while the regional minimum wage positively affects poverty alleviation. Further, the study fails to find any significant impact of government expenditure on poverty alleviation. The test in East Java indicates that only the regional minimum wage and government expenditure affect poverty levels. This suggests that poverty is a complex issue that varies from region to region, necessitating region-specific poverty alleviation policies.Practical implications: These results suggest that the synergy between government and society is crucial for poverty alleviation in Indonesia, and policies should be tailored to the specific conditions of each region.Originality/Value: This study provides insights into the complex relationship between macroeconomic variables and poverty alleviation, highlighting the regional differences in the impact of these variables.

This research aims to determine the internalization of ulul albab value in research-based learning. This research was conducted because the research-based learning model is one of the suitable learning models for Generation Z. This suitability arises because students learn to solve problems systematically and methodologically in research-based learning. This model is based on the goal of internalizing the ulul albab, which is the main characteristic of Universitas Islam Negeri (UIN) Maulana Malik Ibrahim Malang students. This research was conducted at the Islamic banking study program, Faculty of Economics, UIN Maulana Malik Ibrahim Malang. This research is a qualitative case study because it is conducted on a particular entity. The results of this study indicate that the research-based learning model can foster student curiosity, search for appropriate theories, search for data, solve problems according to the data, and draw conclusions. This result also aligns with the value of ulul albab; spiritual depth, moral majesty, breadth of knowledge, and professional maturity.

The research objective is to know the Effect of Leverage, Liquidity, and Activity Ratios on Stock Prices with Profitability as a Moderating Variable in Property and Real Estate Companies Listed on the IDX for 2018-2022. This research is quantitative research. 54 firms listed between 2018-2020 on the Indonesia Stock Exchange contribute to the research population. Purposive sampling was used for the sampling process, yielding 80 firms based on predetermined standards—data analysis using SPSS with multiple and moderated regression analysis. The findings demonstrated that activity ratio positively impacted stock prices, leverage and liquidity had a negative and significant impact. Moreover, the research results indicate that the effect of leverage, liquidity, and activity on stock price cannot be mitigated by profitability, the moderating variable. It is advisable to enhance the sample size of companies under investigation and extend the duration of the research to ensure greater accuracy in the obtained results. Future studies should also consider adding independent variables to increase the complexity of the analysis

Digitalization in the financial industry revolutionized the transaction system with the emergence of Cryptography-based Digital Currencies. It has recently evolved into digital currencies issued by central banks, known as Central Bank Digital Currency (CBDC). Bank Indonesia responds by developing a plan to release Digital Rupiah as part of the digital transformation initiative in the national payment system. This study aims to determine the authors' interest in discussing Indonesia's CBDC as seen through article publication trends. This research uses the systematic literature review (SLR) method. The results show that there is an increasing trend in the publication of articles on Digital Rupiah. The published articles discuss Digital Rupiah from various sides such as legality, implementation mechanism, challenges opportunities and impacts, to its potential implementation.

This study aims to determine the effect of Good Corporate Governance on Financial Performance with Leverage as a moderating variable. The population used in this study are banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used was purposive sampling and obtained as many as 23 banking companies as a sample with 92 observations. The analytical method used is multiple linear regression analysis and MRA. The results of this study partially show that in 2018-2021 the Good Corporate Governance variable did not affect Financial Performance. The results of the study show that in 2018-2021 the Good Corporate Governance variable had significant effect on Financial Performance with Leverage as a moderating variable.

In the contemporary landscape, ESG (environmental, social, and governance) performance has emerged as a pivotal concern for capital market investors. Despite its prominence, the ongoing debate in the literature regarding the value relevance of ESG underscores the need for empirical insights. This study addresses this gap by investigating the moderating role of ESG disclosure quality in shaping the relationship between earnings, annual changes in earnings, and stock returns. Drawing on a dataset comprising 254 firm-year ESG reports in Indonesia from 2017 to 2022 and employing panel data regression, the research unveils compelling results. It demonstrates that high-quality ESG disclosure not only reinforces the impact of earnings and annual changes in earnings on stock returns but also signifies a lower risk of future sustainability and long-term growth. These findings substantiate the idea that robust integration of sustainability principles in business practices contributes significantly to the creation of shareholder value. Importantly, this research carries profound implications for Indonesian companies, emphasizing the critical role of ESG disclosure in fostering sustainable business practices and enhancing shareholder value in the evolving landscape of capital markets.

The portal contains a collection of electronic journals from the State University of Surabaya, Unesa, Language and Literature Education, Education Management, Economic Education, Social Studies Education, Sports Education, Science Education, Cultural Arts Education, Education technology, Accountancy, Guidance and counseling, Biology, Physics, Public Administration Ilmu, Sports Science, Chemical, Management, Mathematics, Office Administration Education, Accounting education, Indonesian language and literature education, Javanese Language and Literature Education, English language education, Japanese Language Education, Biology Education, Economic Education, Physical education, Geography Education, Teacher education for early childhood education, primary teacher Education, Physical Education,, Health & Recreation, Sports Coaching Education, Chemistry Education, Special education, Non-formal education, Mathematics education, Pancasila and civic education, History Education, Drama, Dance And Music Education, Fine Arts Education, Catering Education, Commerce Education, Building Engineering Education, Electrical engineering education, Mechanical engineering education, Indonesian literature, English literature, Sociology, State Administration, Graphic design, Cullinary art, Fashion, Vocational Education, basic education, Technology and Vocational Education, Visual communication design, Economy, Islamic economics, Nutrition, Legal studies, Communication Studies, German Language Education, Mandarin Education, Cosmetology Education, Information Technology Education, psychology, German Literature, Music Art, Fine Arts, Electrical Engineering, Mechanical Engineering, Civil Engineering, Informatics Management, Electrical Engineering, Transportation, Information Systems, Technical Information, Geography Education, Teacher Professional Education, Digital Business