Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business CEBONG Journal Journal of Regional Economics Indonesia
Watti, Risa
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Differences in financial performance and stock trading activities in public companies that receive tax incentives and those that do not receive tax incentives watti, Risa; Azizah, Nurul; dihardjo, Djojo
Cebong Journal Vol. 2 No. 3 (2023): July: Green dan Blue Economy
Publisher : IHSA Institute

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Abstract

This study analyzes the differences in Financial Performance and Trading Activities between public companies in the manufacturing sector listed on the Indonesia Stock Exchange that received PP No. 30 of 2020 tax incentives and those that do not receive PP No. 30 of 2020 tax incentives. With this facility, companies that meet certain requirements can get a reduced income tax rate of 3% of the general rate. Financial performance is proxied using ratio. Profitability, and ratio, Mark. Market. price. book. value. While stock trading activity is proxied using the frequency of stock trading. The object of research is manufacturing companies that obtain PP No. 30 of 2020 facilities and manufacturing companies that did not obtain PP No. 30 of 2020 facilities during 2020 - 2021.
From Personality to Performance: The Mediating Role of Creativity in Behavioral Management Accounting Systems Watti, Risa; Dihardjo, Djojo
Journal of Regional Economics Indonesia Vol. 7 No. 1 (2026): February 2026
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v7i1.16786

Abstract

This study examines the influence of Big Five personality traits on member performance, with creativity as a mediating mechanism, from a behavioral management accounting perspective. While prior research links personality and performance, limited evidence exists in non-profit community settings emphasizing non-financial performance measurement. Using survey data collected from active members of a community-based organization in Surabaya, this study applies Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the proposed relationships. The findings indicate that Big Five personality traits significantly influence creativity, which in turn positively affects member performance. Personality also demonstrates a direct effect on performance. Creativity partially mediates the relationship between personality and non-financial performance. These results highlight the importance of behavioral factors in strengthening management control systems and improving non-financial performance outcomes. The study contributes to behavioral management accounting literature by integrating personality and creativity within a community organization context.
The Role of Green Innovation Capabilities on The Relationship Between Total Quality Management And Sustainability Performance of Small And Medium Manufacturing Industry In Surabaya Diharjo, Djojo; Watti, Risa; Azizah, Nurul
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9660

Abstract

This study aims to analyze the structural relationship between Total Quality Management (TQM) and corporate sustainability performance, with green innovation capabilities as a mediating variable, in the manufacturing industry of Small and Medium Enterprises (SMEs) in Surabaya. This study emphasizes the importance of TQM implementation and green innovation capabilities in driving organizational sustainability practices. The research method uses Structural Equation Modeling–Partial Least Squares (SEM-PLS). TQM is measured across four dimensions: product control management, process control management, vendor quality management, and customer relationship improvement. Corporate sustainability performance is measured through three dimensions, namely environmental, economic, and social sustainability, while green innovation capabilities are measured through green product innovation and green process innovation. The results show that TQM practices directly influence corporate sustainability performance across all dimensions and act as an antecedent of green innovation capabilities. Furthermore, green innovation capabilities are shown to mediate the relationship between TQM practices and corporate sustainability performance at both the construct and dimension levels. These findings indicate that TQM can be a holistic approach in improving the sustainability of small and medium industrial companies and building an innovative culture that encourages the creation of a circular social economy.
Co-Authors dihardjo, Djojo Diharjo, Djojo NURUL AZIZAH