Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Journal of Accounting and Finance Management (JAFM)
Elkunny Dovir Siratan
Universitas Bunda Mulia, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
INTERNAL CONTROL SYSTEM IMPLEMENTATION AND EMPLOYEE PERFORMANCE IN THE INDONESIAN BANKING SECTOR Elkunny Dovir Siratan; Theresia Olivia; Nicky Hermawan; Rini Kus Tresno Ningsih
Journal of Business And Entrepreneurship Vol. 14 No. 1 (2026): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2026 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v14i1.601

Abstract

The goal of this study is to look at how the Internal Control System (ICS) affects employee performance in Indonesian banks. It will focus on the five ICS components that make up the COSO framework. The results show that good ICS implementation has a beneficial effect on staff performance. The five ICS components that particularly govern the environment, risk assessment, control activities, information and communication, and monitoring activities are very important for making the banking sector perform better, increasing efficiency, and reducing mistakes in operations. These results are in line with agency theory, which holds that ICS helps align the interests of management and employees while reducing the risk of moral hazard that could harm performance. Nonetheless, although favorable outcomes were noted, issues related to human factors and adaptation to digital systems indicate that the adoption of ICS in Indonesia’s banking industry warrants additional scrutiny. This study is constrained by its sample, which consists solely of banking personnel in DKI Jakarta, and by its quantitative methodology, which relies on survey data. It is suggested that future studies use a larger sample and a qualitative method and examine the effects of ICS in the context of digital banking, which is becoming increasingly important in today’s tech-savvy world.
The Effect of Influencer Credibility, Visual Content, and Viral Marketing on Purchase Decision of Wardah Cosmetics on Instagram Vinni Wahyuni; Elkunny Dovir Siratan
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 2 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (November-Desember 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i2.6755

Abstract

In the face of intense competition in Indonesia's cosmetics industry, Wardah needs to implement effective marketing strategies through social media to enhance consumer purchase decisions. This study aims to examine the influence of influencer credibility, visual content, and viral marketing on cosmetic product purchase decisions on Instagram, both partially and simultaneously. A quantitative research method was employed, gathering data from 220 respondents via a questionnaire. Regression results revealed a coefficient of determination (R²) of 0.157, indicating that the independent variables explained 15.7% of the variance in purchase decisions. Partially, significant influences were found for Influencer Credibility (t = 2.923), Visual Content (t = 5.549), and Viral Marketing (t = 4.286) on purchase decisions. The F-test result showed a calculated F value of 8.193 > the F table value of 2.65, indicating a significant simultaneous effect. Hence, it can be concluded that influencer credibility, visual content, and viral marketing have a significant impact on consumer purchase decisions, both individually and collectively. This suggests that a marketing strategy leveraging these three variables can effectively boost cosmetic product purchases on Instagram.
Financial Knowledge Financial Attitudes and Personality as Key Determinants of Financial Management Behavior Among Young Adults Michelle Phang; Tannia Tannia; Elkunny Dovir Siratan; Ferry Novindra Idroes; Hendri Setiadi
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2995

Abstract

This study examines determinants of financial management behavior among Indonesian youth aged, a productive cohort that is central to economic resilience yet faces persistent challenges in budgeting, saving regularity, and long-term planning. Building on behavioral finance perspectives, the framework integrates financial knowledge, financial attitude, and personality to address a documented research gap in Indonesian youth contexts where cognitive explanations are often examined without sufficient integration of affective and psychological factors. Using a quantitative survey design with a five-point Likert scale, data were collected from 435 purposively selected respondents meeting criteria related to age, residence, income/allowance, and active financial management experience. Data were analyzed in SPSS (v25) through instrument testing and multiple regression procedures (validity, reliability, t-test, F-test, and model fit indices). The result is intended to inform youth-focused financial education and policy initiatives by emphasizing integrated interventions that strengthen literacy, cultivate constructive attitudes, and support self-regulatory development through practical learning.
Co-Authors Ferry Novindra Idroes Hendri Setiadi Michelle Phang Nicky Hermawan Rini Kus Tresno Ningsih Tannia Tannia Theresia Olivia Vinni Wahyuni