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All Journal JURNAL ECONOMIA IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) Jurnal Manajemen Pelayanan Publik Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Shirkah: Journal of Economics and Business Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Khazanah Sosial Jurnal Riset Bisnis dan Manajemen Jurnal Manajemen Universitas Bung Hatta Jurnal Cahaya Mandalika International Journal of Business, Law, and Education Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Online Learning in Educational Research Journal of Innovation Research and Knowledge Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Islamic Contemporary Accounting and Business
Andriana, Denny
Universitas Pendidikan Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Transportation Other

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LITERATUR REVIEW : IMPLEMENTATION OF TARGET COSTING IN MSMEs Nur Israq Fauziah; Aristanti Widyaningsih; Denny Andriana
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 3 (2024): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i3.382

Abstract

The process of determining the highest costs that can be incurred during the manufacture of a new product is known as target costing. Within the constraints of a given maximum cost, a profitable prototype is then designed. Target costing is a method that is suitable for use by Micro, Small and Medium Enterprises in Indonesia to increase profits. The research method uses a literature review using 32 relevant articles. Of the 32 articles, several articles stated that the company had implemented predetermined costing targets. One of the articles that has implemented target costing is Gunung Seulawah MSMEs in the food sector, which shows that the company can optimize profits well and achieve profits of more than 25% compared to other MSMEs. Many studies have helped implement target costing in several MSMEs from various different sectors, which it is hoped will help the community to implement it so that it can increase profits to help the progress of MSMEs.
The Impact of Debt on Firm Value: An Analysis of the UK Market Ugli, Tokhirjonov Jamshid Giyosjon; Apandi, R. Nelly Nur; Andriana, Denny; Sofia, Alfira
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.506

Abstract

This study examines the impact of debt on firm value within the UK stock market, focusing on the unique economic, regulatory, and market conditions of the region. Using a descriptive quantitative analysis and regression modeling, the research investigates the relationship between debt levels and firm valuation for publicly listed UK firms in 2023. The findings reveal that debt levels do not significantly influence firm value, aligning with the Modigliani-Miller Theorem, which posits that capital structure has a limited effect on firm valuation in perfect markets. The results suggest that other factors, such as profitability, firm size, and market conditions, play more substantial roles in shaping firm value. This research contributes to the understanding of debt's role in financial strategy and provides insights for investors and financial managers in assessing risk and making informed decisions.
Board Gender Diversity’s Moderating Effect on Capital Structure–ESG Relationship in Ghanaian Non-financial Firms Ampomah, Philipina; Andriana, Denny; Nugraha, Nugraha; Sari, Maya
Jurnal Economia Vol. 21 No. 2 (2025): June 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i2.83080

Abstract

The study examines the relationship between capital structure and ESG (Environmental, Social, and Governance) performance of listed non-financial Ghanaian firms, emphasizing the moderating role of board gender diversity. Using panel data from 16 firms enlisted on the Ghana Stock Exchange from 2015 to 2022, the research adopts a fixed-effects model. Findings reveal that debt and equity negatively impact ESG performance, challenging traditional financial theories like Modigliani and Miller's capital structure irrelevance. Surprisingly, board gender diversity does not significantly moderate the capital structure–ESG performance link. The study underscores the need for cautious capital structure decisions to mitigate informational asymmetry costs and suggests revisiting female representation on corporate boards, given its limited influence in this context. This research advances sustainability discourse by exploring unique capital market dynamics in developing countries; in Sub-Saharan Africa and providing new insights into ESG impacts of capital structure and gender diversity in Ghanaian firms.
CHARACTERISTICS OR STRATEGY? THE MODERATING ROLE OF MARKET KNOWLEDGE IN SHAPING SMES’ INTERNATIONAL MARKETING DECISIONS Koeswandi, Tika; Gaffar, Vanessa; Wibowo, Lili; Andriana, Denny; Primaskara, Ery
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 1 (2025): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i1.24326

Abstract

In an increasingly globalized market, SMEs face distinct challenges in making effective international marketing decisions (IMD). This study explores how International Entrepreneurial Marketing Strategy (IEMS) and internal SME characteristics influence IMD, with market knowledge as a moderating variable. Based on a survey of 220 export-oriented SMEs in West Java, Indonesia, moderated regression analysis reveals that both SME characteristics and IEMS significantly affect IMD. However, market knowledge only strengthens the influence of IEMS on IMD, without moderating the effect of internal characteristics. These findings highlight the strategic value of market knowledge in enhancing entrepreneurial marketing effectiveness. Integrating internal capabilities with contextual insight enables SMEs to make informed, agile, and competitive decisions. The study offers valuable theoretical contributions and practical implications for policymakers and international marketing strategists in emerging market contexts.
DOES INTERNAL CONTROL CAPACITY AND DISCLOSURE OF FINANCIAL PERFORMANCE ON INSTAGRAM CAN INFLUENCE AUDIT OPINION? (STUDY CAPITAL MARKET IN CENTRAL ASIA) Kizi, Khusanova Khojiyabonu Rovshan; Denny Andriana; R Nelly Nur Apandi
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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Abstract

This study investigates whether internal control capacity and the disclosure of financial performance on Instagram influence audit opinions in companies listed on the Central Asian capital markets. Using a descriptive quantitative approach, data were collected from 21 finance sector companies in Uzbekistan and Kazakhstan, and secondary data were collected from official capital market websites. The results show that both Instagram financial disclosures and total assets do not have a statistically significant effect on audit opinions. The findings suggest that traditional financial strength measures and social media disclosures might not yet play an important role in affecting auditors' judgments in the setting of Central Asia. Limitations of the study are the small sample size and limited data availability, indicating the potential for further research with a broader sample from more sectors and countries. The research contributes to the growing discussion of the evolving role of digital financial communication and internal controls on audit practice in emerging markets.
DOES A ACCOUNTING LITERACY, FINANCIAL TECHNOLOGY, RISK LEVEL AND LOCUS OF CONTROL ON INVESTMENT DECISIONS AMONG Z GENERATION? Ugli, Teshaev Jahongir Isomiddin; Denny Andriana; R Nelly Nur Apandi
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accounting literacy, financial technology, risk level, and locus of control are often cited as key factors influencing individual investment behavior. In this study, we investigate the impact of these variables on investment decision-making among z generation who study at Universitas Pendidikan Indonesia. A total of 44 respondents participated Using a quantitative approach and multiple regression analysis, the findings reveal that risk level significantly influences students' investment decisions, while accounting literacy shows a borderline significance. Conversely, financial technology usage and locus of control do not show a significant relationship with investment decisions. These results suggest that z generation are more driven by their perception of financial risk when making investments rather than external technology tools or internal control beliefs. The study highlights the need for enhancing financial education programs that address risk awareness to improve investment behaviors among z generation.
Studi Literature : Penerapan Metode Activity Based Costing (ABC) dalam Menentukan Tarif Jasa Rawat Inap pada Rumah Sakit di Indonesia Lazuardian, Muhamad Farhan; Widyaningsih, Aristanti; Andriana, Denny
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8542

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Activity Based Costing dalam perhitungan tarif kamar untuk pelayanan jasa rawat inap pada rumah sakit di Indonesia dan melihat besarnya perbedaan tarif yang dihasilkan. Metode yang digunakan dalam penelitian ini adalah metode Systematic Literature Review dengan pendekatan kualitatif. Penelitian ini berdasarkan pada 35 artikel daru jurnal nasional antara tahun 2015 s.d. 2023 yang bersumber dari portal Google Scholar. Hasil penelitian ini menunjukkan bahwa tahun 2023 merupakan tahun dengan pembahasan penelitian terbanyak dengan ruang lingkup 19 dari 35 total jurnal telah terakreditasi SINTA (Science and Technology Index). Berdasarkan metode penelitiannya, deskriptif kuantitatif merupakan metode yang paling banyak digunakan. Dalam pengklasifikasian biaya aktivitas yang digunakan, klasifikasi yang digunakan dalam perhitungan activity based costing, yaitu Unit Level Activity Costing, Batch Related Activity Costing, dan Facility Sustaining Costing paling banyak digunakan. Di samping itu, terdapat perbedaan antara perhitungan dengan metode tradisional dan activity based costing.
Assessing the Financial Impact of Exchange Rate Movements on Profit Reporting: A Case Study of KDB Bank Uzbekistan Ugli, Sodikov Ulugbek Gulomjon; Andriana, Denny; Apandi, R. Nelly Nur; Doniyor, Xoshimov
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.550

Abstract

This study investigates the impact of foreign exchange rate fluctuations on the financial performance of KDB Bank Uzbekistan from 2019 to the third quarter of 2024. Using a quantitative approach, the research analyzes net profit, foreign exchange gains and losses, and annual average USD/UZS and EUR/UZS exchange rates. Descriptive statistics reveal that depreciation of the Uzbek soum was accompanied by increased volatility in bank profitability. Correlation analysis shows a strong positive relationship between FX gains and net profit (r = 0.92), and a negative correlation with FX losses (r = –0.80). An OLS regression model explains 64.1% of the variance in profitability, highlighting the sensitivity of bank earnings to exchange rate changes, particularly against the US dollar. The findings emphasize the importance of foreign exchange risk management in Uzbekistan’s banking sector and offer practical insights for policymakers and financial institutions operating in volatile currency environments.
Decoding E-Experience in Educational Technology: The Mediating Role of E-Trust and E-Satisfaction in Continuance Intention Wijaya, Ni Putu Nurwita Pratami; Gaffar, Vanessa; Widjajanta, Bambang; Andriana, Denny; Buana, Dwinto Martri Aji
Online Learning In Educational Research (OLER) Vol 5, No 2 (2025): Online Learning in Educational Research
Publisher : CV FOUNDAE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/oler.v5i2.608

Abstract

The startup sector's emphasis on the educational technology industry in Indonesia expanded, particularly during the pandemic. However, many educational technology players went bankrupt because they could not make their users reuse their products and services (continuance intention). This study aimed to analyze the influence of e-experience on continuance intention in the use of educational technology platforms, with e-trust and e-satisfaction as mediating variables. A quantitative method with a PLS-SEM approach was used to test the relationships between variables. Data were gathered from 300 respondents using a questionnaire as the research instrument. The respondents in this study were individuals utilizing educational technology, including students, teachers, and employees seeking skill enhancement. The data were analyzed using SmartPLS. The research results showed that e-experience had a direct influence on continuance intention, but its impact was relatively small. E-trust and e-satisfaction proved to be significant mediators in strengthening this relationship. E-Satisfaction had a stronger mediating influence compared to e-trust, affirming that user satisfaction was a key factor in driving the sustainability of educational technology usage. Moreover, the indirect effects through mediators were greater than the direct effects, indicating that user experience should be developed into trust and satisfaction to enhance user retention.
FACTORS AFFECTING THE ATTRIBUTES OF HALAL DESTINATIONS IN WEST SUMATRA TOURISM Siregar, Alfi Syahrah; Gaffar, Vanessa; Monoarfa, Hilda; Andriana, Denny; Shahril, Aslinda
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 13 No. 1 (2025)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v13n1.p59-78

Abstract

This study aims to identify, analyze, and explore indicators of halal destination attributes in the context of tourism in West Sumatra by integrating the concepts of halal and halal tourist destinations. Halal tourism is one of the fastest-growing sectors in the global tourism industry, driven by an increase in Muslim tourists, estimated to reach 230 million by 2026. As the country with the largest Muslim population in the world, Indonesia has great potential to become a significant halal tourism destination. West Sumatra, with its rich Minangkabau culture and strong Islamic values, is one of the leading destinations in Indonesia for halal tourism. The questionnaire was distributed to 400 respondents who had visited West Sumatra, with a return rate of 87.5%. Exploratory Factor Analysis (EFA) was conducted using SPSS version 24.0 for Windows, then continued with Confirmatory Factor Analysis (CFA) using Analysis of Moment Structures (AMoS) version 24.0 for Windows. The results showed that halal destination attributes among tourists in West Sumatra are influenced by three main factors: Muslim Friendly Tourism Quality (MFTQ), Cultural Tourism Quality (MFHS), and Muslim Friendly Tourism Standard (MFHS)). These findings are essential for destination managers to design effective strategies to attract and meet the needs of Muslim travelers, which is a growing market segment.
Co-Authors Ahiase, Godwin AKUBIA, GILBERT KORKU Ampomah, Philipina Arim, Arim Arina Raspati, Nada Aristanti Widyaningsih Balqis, Kartika Bambang Widjajanta, Bambang Buana, Dwinto Martri Aji Doniyor, Xoshimov Fathur Rahman Friska, Renny Godwin Ahiase Heryana, Toni Ikin Solikin Illa Susilawati Joe Putra Pratama Pardede Kizi, Khusanova Khojiyabonu Rovshan Koeswandi, Tika Kpodo, Percy Chris Lazuardian, Muhamad Farhan Maya Sari Maya Sari Mokh Adib Sultan, Mokh Adib Monoarfa, Hilda N Nugraha Nadi Azkia Ali Alfathimi Nasim, Arim Nono Supriatna Noorsyah, Muhammad Naufal Nugraha Nugraha Nur Apandi, R Nelly Nur Israq Fauziah Nurlaela, Fitri Nurlaela, Linda Percy Chris Kpodo Philipina Ampomah Primaskara, Ery Purnomo, Budi Supriatono Shahril, Aslinda Siregar, Alfi Syahrah Sulthan Yusuf Abdullah Ugli, Sodikov Ulugbek Gulomjon Ugli, Teshaev Jahongir Isomiddin Ugli, Tokhirjonov Jamshid Giyosjon Vanessa Gaffar Wenda Wahyu Christiyanto Wibowo, Lili Wijaya, Ni Putu Nurwita Pratami Yamin, Muhammad Zaky