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All Journal Diponegoro Journal of Accounting JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS
Widodo, Arief
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN STRUKTUR CORPORATE GOVERNANCE TERHADAP KECURANGAN PELAPORAN KEUANGAN Widodo, Arief; Syafruddin, Mochamad
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.39 KB)

Abstract

The purpose of this study is to examine the effect of corporate governance structure on the likelihood of fraudulent financial reporting. The dependent variable used in this study is fraudulent financial reporting. Meanwhile, independent variables used in this study are the disclosure of corporate governance structure such as the number of the board of commissioners member, board members with international experiece, audit committee effectiveness, internal audit effectiveness, and the existence of Big-4 audit firms. The population in this study consists of all manufacturing companies listed in Indonesia Stock Exchange during 2014-2015. The sampling method used is purposive sampling. The total number of samples in this study were 242 companies. Data analysis was performed by the descriptive statistic analysis and hypothesis test with logistic regression analysis.The result of this study shows that board members with the international experience, audit committee effectiveness, internal audit effectiveness, and the existence of Big-4 audit firms have significant positively effect in reducing the likelihood of fraudulent financial reporting. However, the number of the board of commissioners member have no significant effect on the likelihood of fraudulent financial reporting
Rantai Nilai, Corporate Farming Dan Nilai Tambah Komoditas Kopi Kabupaten Temanggung Matruty, Eko Suseno HR; Widodo, Arief; Damayanti, Theresia Woro; Supramono, Supramono
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 8 No 2 (2023): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v8i2.18561

Abstract

D Research aim: To analyze the coffee commodity value chain and (b) to analyze the opportunities and challenges of implementing coffee commodity corporate farming in Temanggung Regency Design/Methode/Approach: Data were obtained through interviews with several farmers, direct observations in the field, and FGDs involving the Temanggung Regency government apparatus related to the development of coffee commodities. Data are analyzed in narrative form, value chain analysis, and corporate farming model Research Finding: The study results show that the coffee commodity value chain in Temanggung Regency consists of input, production, collection, processing, and marketing or distribution to consumers. Each of these chains has its problems, from the smooth supply of inputs and production prices, ​​land ownership, and picking/harvesting coffee cherries that do not meet quality standards to coffee marketing. From the results of the FGD, it was also revealed that corporate farming has the opportunity to be applied to deal with the problem of coffee commodities so that it is expected to create higher added value which will be enjoyed by the farmers of Temanggung Regency Theoretical contribution/Originality: This study integrates value chain analysis with the corporate farming model, which has not been the concern of previous researchers Practitioner/Policy implication: This study offers policy proposals to the Temanggung Regional Government regarding the formation of corporate farming so that it can run effectively Research limitation: Not yet analyzed based on a quantitative approach, especially related to feasibility aspects.
The Customer Journey in Purchasing Counterfeit Fashion Among Generation Z Purwati, Yenny; Widodo, Arief
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 10 No 1 (2025): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v10i1.22511

Abstract

Research aim: The study aims to explore how digital technologies redefine the customer journey of generation Z, particularly on their experiences purchasing counterfeit fashion products. Design/Method/Approach: This study employs the quantitative descriptive analysis technique. A survey was administered generation Z who have prior experience in purchasing counterfeit fashion items. Research Finding: The findings reveal that online marketplace and social media play an important role in generation Z’s journey for counterfeit fashion. These two platforms not only increase awareness and appeal stages through advertisement and recommendation but also enable direct interaction and digital transactions. Theoretical contribution/Originality: This study contributes to a relatively unexplored topic in developing countries like Indonesia, especially about customer journey and counterfeit purchases. Practitioner/Policy implication: This study offers insights to policymakers and fashion industry stakeholders. An understanding of customer journey can help policymakers to advocate for policy regarding the ethics of counterfeit purchases. Additionally, the findings can assist fashion industry stakeholders in promoting the value of authentic products. Research limitation: This study primarily focused on generation Z, hence limits its applicability to other demographic groups.
Co-Authors Matruty, Eko Suseno HR Supramono Syafruddin, Mochamad Theresia Woro Damayanti Yenny Purwati