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All Journal Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen IJEBD (International Journal Of Entrepreneurship And Business Development) International Journal of Community Service Learning JIKA: Jurnal Ilmu Keuangan dan Perbankan Aptisi Transactions on Technopreneurship (ATT) JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Politala Jurnal Ekonomi Efektif Terbuka Journal of Economics and Business International Journal of Science and Society (IJSOC) Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Journal of the Community Development in Asia Indonesian Journal of Islamic Economics and Finance Journal of Management and Administration Provision Jurnal Manajemen, Akuntansi, Ekonomi Riset Akuntansi dan Keuangan Indonesia International Research Journal of Business Studies
Muktiyanto, Ali
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Evaluasi Sistem Anggaran Dana Bos Pada MTSN Bojonegoro II Kabupaten Bojonegoro Sutrisno, Sutrisno; Hidayat, Widi; Muktiyanto, Ali
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1216

Abstract

This study aims to evaluate the system in compiling and processing the BOS (School Operational Assistance) budget. The research method used is descriptive qualitative by describing and depicting. There are 2 sources of research to be used as information, namely Primary Data consisting of BOS treasury officials and Secondary Data consisting of BOS financial reporting. The techniques used for the study were interview techniques and observation techniques, resulting in research that the BOS fund budgeting system at MTsN Bojonegoro II through the Education Management Information System (EMIS) at www.emispendis.kemenag.go.id, BOS fund management in accordance with the MTsN Bojonegoro II Madrasah Activity and Budget Plan (RKAM) has covered all elements of the 8 National Education Standards, BOS fund budget reporting can be in the form of financial reporting including the General Cash Book, UP Cash Book
How Risk Perception aand Financial Literacy Effect Overconfidence Bias and Investment Decisions Relationship Mirfaqoh, Vella; Muktiyanto, Ali; Geraldina, Ira; Yusriani, Sri
Indonesian Journal of Islamic Economics and Finance Vol 4 No 2 (2024)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v4i2.6067

Abstract

This research aims to determine the influence of overconfidence bias on investment decisions, which is mediated by risk perception and moderated by financial literacy. This research is quantitative research using causality analysis. The research instrument is a questionnaire with a likert scale of one to five points. The research used a random sampling technique with 400 capital market investors in Indonesia. Data were analyzed by SmartPLS4 software using the SEM PLS method. The research results show that overconfidence bias and risk perception positively affect investment decisions. Risk perception can positively and significantly mediate the relationship between overconfidence bias and investment decisions. Other results prove that financial literacy cannot moderate the relationship between overconfidence bias and investment decisions. This research implies that investors are expected to make investment decisions rationally and avoid detrimental investments.
Analisis Pengaruh Transaksi Hubungan Istimewa dan Struktur Modal Terhadap Penghindaran Pajak Dengan Kepemilikan Asing Sebagai Variabel Moderasi Aziz Kardinto, Fuad; Muktiyanto, Ali; Christya Rahayu, Heffi
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1439

Abstract

The main source of state funding is taxation. Nonetheless, tax evasion remains widespread in Indonesia. In order to demonstrate that foreign ownership can somewhat mitigate the impact of related party transactions, capital structure, profitability, and asset growth on tax avoidance, this study will test and assess the relationship between these factors and tax avoidance. The industrial sector companies listed on the Indonesia Stock Exchange between 2015 and 2021 were the subjects of this quantitative study. Purposive sampling was employed, consisted of 18 businesses. Multiple regression analysis and the Moderated Regression Analysis test with absolute value difference approach were used. The results indicate that capital structure has an impact on tax evasion but related-parties transactions have no influence. The relationship between capital structure and tax avoidance, asset growth and tax avoidance, and related-parties transactions and tax avoidance can all be moderated by foreign ownership, however profitability and tax avoidance cannot be moderated.
Pengaruh Transformasi Digital Dalam Peningkatan Pendapatan UMKM Perempuan di Jabodetabek Kartika Rahmawati, Nesya; Muktiyanto, Ali; Christya Rahayu, Heffi
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1584

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh transformasi digital terhadap peningkatan pendapatan Usaha, Mikro, Kecil, dan Menengah (UMKM). Penelitian ini termotivasi karena UMKM Perempuan di Indonesia sebanyak 37 juta usaha. Proyeksi untuk tahun 2025 memperkirakan nilai ekonomi dari UMKM yang dikelola perempuan akan mencapai USD 135 miliar. Namun, UMKM perempuan menghadapi berbagai tantangan utama dalam pengembangan usaha mereka, seperti kurangnya akses terhadap perangkat teknologi, keterbatasan infrastruktur digital, rendahnya literasi digital dan kecakapan digital. Transformasi digital diprediksi akan mempengaruhi tingkat pendapatan UMKM Perempuan di Jabodetabek. Penelitian dilakukan terhadap 120 UMKM Perempuan di Jakarta, Bogor, Depok, Tangerang, Bekasi (Jabodetabek), melalui google form dengan menggunakan kuesioner. Metode pengambilan sampel yang digunakan adalah multistage sampling. Hasil analisis melalui Structural Equation Model dengan program Smart PLS menunjukkan bahwa transformasi digital sebagai variable moderasi literasi digital, digitalisasi keuangan, dan digitalisasi penjualan mempengaruhi pendapatan UMKM di Jabodetabek secara positif dan signifikan, sedangkan kecakapan digital dan digitalisasi pemasaran tidak signifikan. Pendapatan UMKM Perempuan di Jabodetabek dipengaruhi oleh transformasi digital. Hasil penelitian ini juga mengungkapkan digitalisasi penjualan menunjukkan koefisien jalur yang paling kuat. Penelitian ini merekomendasikan bahwa dalam peningkatan pendapatan UMKM Perempuan perlu melakukan transformasi digital dalam usahanya. Diperlukan dukungan pemerintah dalam pemberdayaan ekonomi perempuan melalui pelatihan digitalisasi untuk mengembangkan usaha.
Determinan Kepatuhan Peraturan Kepabeanan dengan Moderasi Fasilitas Fiskal Kepabeanan (Studi Empiris Laporan Hasil Audit Bea dan Cukai) Rezeki Sitepu, Rulih; Muktiyanto, Ali; Christya Rahayu, Heffi
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1609

Abstract

Peningkatan tagihan audit kepabeanan, terutama untuk perusahaan yang mendapatkan fasilitas fiskal, mengindikasikan adanya potensi masalah kepatuhan terhadap peraturan kepabeanan yang memerlukan pemeriksaan lebih lanjut. Penelitian ini menginvestigasi pengaruh transfer pricing, leverage, profitabilitas, dan intensitas persediaan terhadap kepatuhan kepabeanan, dengan fasilitas fiskal sebagai variabel moderasi. Penelitian ini menggunakan Laporan Audit dari Direktorat Jenderal Bea dan Cukai, yang mengintegrasikan data fasilitas importir, laporan keuangan, dan tagihan audit kepabeanan dari tahun 2019 hingga 2023. Sampel terdiri dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang telah menjalani audit kepabeanan. Analisis data meliputi pengujian pengaruh dan regresi berganda, disertai dengan evaluasi asumsi klasik. Penelitian menunjukkan bahwa transfer pricing, leverage, dan intensitas persediaan secara substansial mempengaruhi kepatuhan bea cukai, sementara profitabilitas dan fasilitas fiskal tidak memiliki pengaruh langsung. Fasilitas fiskal mengurangi hubungan antara leverage dan kepatuhan, menggarisbawahi pengaruhnya terhadap kepatuhan perusahaan terhadap peraturan bea cukai.
Boosting ESG Performance: Overcoming Collusion Among Entrepreneurial Family and Institutional Shareholders Geraldina, Ira; Muktiyanto, Ali; Rahardja, Untung
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 1 (2025): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i1.452

Abstract

This study addresses the debate on the role of Multiple Large Shareholders (MLS) in influencing Environmental, Social, and Governance (ESG) performance in family-controlled firms across ASEAN. It explores whether MLS identity creates a collusion effect or monitoring effect on ESG outcomes. Using unbalanced panel regression with 672 firm-year observations from publicly listed firms in ASEAN-6 (2015-2022), this study evaluates the impact of MLS identity on ESG performance. The findings indicate that MLS mainly exert a collusion effect, prioritizing private gains over stakeholder interests. Institutional investors as second-largest shareholders often misuse private ESG information rather than ensuring accountability, amplifying the collusion effect. These results contrast with prior studies highlighting MLS monitoring role in other regions. This study emphasizes the need for stronger governance in ASEAN to address MLS collusion and improve ESG performance. Global investors and policymakers must advocate for sustainable practices and transparency in family-controlled firms. The insights advance discussions on ownership structures and their implications for corporate sustainability in emerging markets.
How Risk Perception aand Financial Literacy Effect Overconfidence Bias and Investment Decisions Relationship Mirfaqoh, Vella; Muktiyanto, Ali; Geraldina, Ira; Yusriani, Sri
Indonesian Journal of Islamic Economics and Finance Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v4i2.6067

Abstract

This research aims to determine the influence of overconfidence bias on investment decisions, which is mediated by risk perception and moderated by financial literacy. This research is quantitative research using causality analysis. The research instrument is a questionnaire with a likert scale of one to five points. The research used a random sampling technique with 400 capital market investors in Indonesia. Data were analyzed by SmartPLS4 software using the SEM PLS method. The research results show that overconfidence bias and risk perception positively affect investment decisions. Risk perception can positively and significantly mediate the relationship between overconfidence bias and investment decisions. Other results prove that financial literacy cannot moderate the relationship between overconfidence bias and investment decisions. This research implies that investors are expected to make investment decisions rationally and avoid detrimental investments.
Harmony of Bank Structure Ownership through Tri Hita Karana Cultural Concept Sukendri, Nengah; Muktiyanto, Ali; Geraldina , Ira; Safitri, Julia
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i2.469

Abstract

Tri Hita Karana is a philosophy of balance originating from Bali. From a banking perspective, Parahyangan can be interpreted as ethical and responsible governance. Pawongan reflects the balance of interests between various interested parties, from shareholders to management, employees, and customers. Palemahan is the bank's commitment to supporting sustainable and environmentally friendly economic development. This study aims to explore the harmonization of bank ownership through the cultural principles of Tri Hita Karana. The method in this article is a descriptive qualitative approach with a literature review that explores local wisdom theory specifically. Implementing Tri Hita Karana principles can create a more harmonious, transparent, and sustainable bank ownership structure. This can be achieved through strong governance policies, balanced ownership distribution, and commitment to social and environmental responsibility. Harmonizing the bank ownership structure through Tri Hita Karana can improve bank performance, strengthen public trust, and comprehensively contribute to the financial system's stability. Through the Tri Hita Karana Concept, the Bank Ownership Structure is a financial matter and a vehicle to realize harmonization between religious values and spirituality, common welfare, and environmental sustainability. The harmony model of the Tri Hita Karana-based bank ownership structure illustrates that by integrating Tri Hita Karana, Corporate Social Responsibility, and Triple Bottom Line, organizations can balance spiritual, social, environmental, and economic aspects and ensure long-term sustainability.
Whistleblowing system and group pressure: Experimental study of fraud intention in governmental internal auditors Hadiwidjadja, Rini Dwiyani; Muktiyanto, Ali; Perdana, Halim Dedy; Yulianto, Krist Setyo
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26265

Abstract

Research aims: The goal of this study is to investigate the causal link between the whistleblowing system and group pressure on whistleblowing intentions.Design/Methodology/Approach: The study technique was carried out using an experimental approach utilising governmental internal auditors in Semarang City, Central Java Province, and Kupang City, East Nusa Tenggara Province, Indonesia, who served as government auditor surrogates.Research findings: The findings revealed that the whistleblowing system and group pressure impacted whistleblowers' intentions. Theoretical contribution/ Originality: The theory of planned behaviour serves as the foundation for examining individual intentions under a variety of scenarios. The independent factors in this study are whistleblowing system channels and group pressure, with whistleblowing intention serving as the dependent variable.Practitioner/Policy implication: The findings of this investigation imply that government auditors should implement a whistleblowing system capability that enhances integrity enforcement in the prevention and detection of fraud in the government sector.
Financial Management Analysis of Indonesian Migrant Workers: Case Study of Indonesian Female Migrant Workers in Singapore Robiyatin, Siti; Muktiyanto, Ali; Fatimah, Fatia; Daulay, Pardamean
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1250

Abstract

This study analyzes the financial management of female Indonesian migrant workers in Singapore. This type of research uses a quantitative descriptive approach where data is obtained by conducting interviews, questionnaires, and observations with purposive sampling of as many as 40 respondents who work in Singapore. The financial management of female PMIs is different because every female PMI is not the same in managing finances from the income or monthly salary she receives. How to manage female PMIs' finances is to record all basic needs and try to make needs not exceed income or have been as previously targeted. The rest of these basic needs are saved in the bank by opening several savings books, and if the savings are saved in the bank with the first objective of investing, then if the savings money is sufficient, female PMIs will allocate the money to invest. Property investment, including land investment, is considered one of the leading investments by Singaporean female PMIs because land prices continue to rise and are accompanied by price increases, high resale value, more affordable investment price, multifunction, easy maintenance, and direct ownership. By becoming female PMIs, their economic life has changed, and the income earned is much more than before with proper financial management.
Co-Authors Adrian Sutawijaya Agustin, Fira Ari Warokka, Ari Asprilia, Annisa Aziz Kardinto, Fuad Budianti, Hety Desyandri Desyandri Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Fatia Fatimah Geraldina , Ira Hadiwidjadja, Rini Dwiyani Halim Dedy Perdana Hardiana, Nadhira Heffi Christya Rahayu Hendrian Hendrian, Hendrian Hermawan, Ancella A Hermawan, Ancella A. Hety Budiyanti, Hety Indriani, Henny Ira Geraldina Istianingsih Istianingsih, Istianingsih Kartika Rahmawati, Nesya Krist Setyo Yulianto Lazuardi*, Johan Mardillasari, Rafika Martian, Isa Mirfaqoh, Vella Musdalifah Azis Na'im, Ainun Najamuddin Najamuddin, Najamuddin Pardamean Daulay Pratiwi Pratiwi Priambodo, M Fakhry Rezeki Sitepu, Rulih Rini Yayuk Priyati, Rini Yayuk Robiyatin, Siti Safitri, Julia Said Kelana Asnawi Sakina Nusarifa Tantri SARI, MAYA PUSPITA Sufyati HS Sukendri, Nengah Surya, Try Frisma Sutrisno, Sutrisno Syamsiar, Syamsiar Umi Narimawati Untung Rahardja Widi Hidayat Yeni Widiastuti Yusriani, Sri