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All Journal JURISMA: Jurnal Riset Bisnis & Manajemen Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship International Journal of Business, Economics, and Social Development Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Krisdiana Krisdiana
Universitas Swadaya Gunung Jati
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Examining the Impact of Organizational Culture and External Environmental Uncertainty on Management Control Systems R. Sriristanti; Irwan Sutirman Wahdiat; Krisdiana Krisdiana
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 19 No. 2 (2025): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jebe.v19i2.06

Abstract

This study aims to analyze the influence of organizational culture and external environmental uncertainty on management control systems (MCS) in companies in West Java. The dynamics of business competition and environmental changes demand that companies have adaptive and responsive management control systems. The research employs a quantitative approach with 72 respondents representing various managerial levels within companies in West Java. Data collection techniques involved surveys using both physical distribution and online (Google Forms), while data analysis utilized Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that organizational culture significantly influences the implementation of management control systems. Similarly, external environmental uncertainty also proves to affect management control systems. These findings reinforce contingency theory, which emphasizes the importance of aligning internal and external organizational factors to determine the effectiveness of management control systems. The practical implications of this research suggest that companies in West Java should strengthen the organizational values that encourage openness, innovation, and shared commitment, thereby enhancing the effectiveness of management control systems. Additionally, companies need to improve their adaptability to external environmental changes, including market dynamics, regulations, and technological developments. This study is expected to contribute theoretically to the literature on the impact of organizational culture and environmental uncertainty on the effectiveness of management control systems, and serve as a reference for practitioners to enhance company competitiveness.
Investment Decisions: Mediating Role of Financial Behavior on Young Investors in the Capital Market Terre Liyanty; Dela Jovam Sari; Benny Dhevyanto; Krisdiana Krisdiana
International Journal of Business, Economics, and Social Development Vol. 6 No. 2 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i2.914

Abstract

Interest in capital market investments continues to increase, along with improved access to information and digital platforms that make it easier for the younger generation to invest. However, psychological phenomena such as FOMO (Fear of Missing Out), YOLO (You Only Live Once) and FOPO (Fear of Other People`s Opinions) often affect their investment decisions. FOMO, in particular, can cause young investors to make rash investment decisions without careful consideration. This study aims to empirically test whether financial knowledge and risk preferences affect investment decision which mediated by financial behavior. Research used quantitative methods with descriptive, statistical analysis, and a sample of 150 respondents who were young investors aged 18-30 years in Cirebon. The findings of the analysis indicated that financial knowledge and risk preferences influences investment decision, and financial behavior successful as a mediator. It can be inferred that increasing financial knowledge and understanding of risk preferences can help young people make more rational investment decisions, despite the influence of psychological factors such as FOMO and others.
Literasi Keuangan, Persepsi Risiko, dan Minat Investasi Emas Digital pada Generasi Z di Kota Cirebon: Peran Mediasi Perilaku Keuangan Fanny Annisa Fazarrosy; Krisdiana Krisdiana
Jurnal Maksipreneur Vol 15 No 2 (2026)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v15i2.2647

Abstract

The digital transition has broadened young individuals' access to a range of financial options, including digital gold. Nonetheless, the presence of digital platforms does not consistently correlate with substantial investment interest. This study aims to investigate the influence of financial literacy and risk perception on the inclination to invest in digital gold, both directly and indirectly through financial behavior among Generation Z in Cirebon familiar with the Pegadaian Digital service. This study employs a quantitative methodology via a cross-sectional survey design. Data were gathered from 130 participants by purposive sampling and analyzed via PLS-SEM. The findings indicate that financial literacy positively and significantly influences financial behavior and interest in investing in digital gold. Financial conduct exerts a positive and considerable influence on investment interest and mediates the impact of financial literacy on investment interest. Conversely, risk perception exerts no substantial influence on financial behavior or investment desire, and its indirect impact is likewise negligible. The findings suggest that enhancing Generation Z's interest in digital gold investment requires an emphasis on bolstering practical financial literacy and cultivating sound financial habits.
Penghindaran Pajak: Apakah Intensitas Persediaan Memoderasi Profitabilitas dan Kepemilikan Institusional? Najwa Aulia; Krisdiana Krisdiana
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 16 No. 1: April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v16i1.19673

Abstract

This study investigates the roles of profitability and institutional ownership in explaining tax avoidance practices, while examining inventory intensity as a moderating factor among food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative causal research design was employed using secondary data derived from published financial statements. The analytical procedure applied Moderated Regression Analysis (MRA) processed using SPSS version 29. The empirical findings reveal that higher profitability is associated with lower levels of tax avoidance, indicating a significant negative relationship. In contrast, institutional ownership demonstrates a significant positive association with tax avoidance behavior. Inventory intensity shows no direct influence on tax avoidance and does not moderate the relationship between profitability and tax avoidance. Nevertheless, the moderating test indicates that inventory intensity weakens the effect of institutional ownership on tax avoidance, suggesting its conditional role within this relationship. These findings extend empirical evidence regarding the determinants of tax avoidance and provide practical insights for corporate decision-makers, investors, and tax authorities in strengthening monitoring mechanisms and improving the understanding of corporate tax behavior. Keywords: Tax Avoidance; Profitability; Institutional Ownership; Inventory Intensity; Agency Theory
Co-Authors Benny Dhevyanto Dela Jovam Sari Fanny Annisa Fazarrosy Irwan Sutirman Wahdiat Najwa Aulia R. Sriristanti Terre Liyanty