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All Journal JURNAL ECONOMIA IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) Jurnal Manajemen Pelayanan Publik IJBE (Integrated Journal of Business and Economics) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Shirkah: Journal of Economics and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Jurnal Riset Bisnis dan Manajemen Jurnal Manajemen Universitas Bung Hatta Jurnal Cahaya Mandalika International Journal of Business, Law, and Education Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Online Learning in Educational Research Journal of Innovation Research and Knowledge Journal of Islamic Economics and Business Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Islamic Contemporary Accounting and Business Khazanah Sosial
Andriana, Denny
Universitas Pendidikan Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Social Sciences Transportation Other

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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.
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

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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.
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.
Analyzing of Barberbos Consumer Purchase Decision Stages in Picking Barbershop Yamin, Muhammad Zaky; Gaffar, Vanessa; Andriana, Denny
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 19 No 2 (2024): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v19i2.25541

Abstract

This research aims to explore the entire consumer purchasing decision process in choosing Barberbos, from problem recognition to post-purchase. The method used is qualitative with a case study approach, the sample was taken by purposive sampling, namely 23 people who were consumers who had tried Barberbos services. Data collection was carried out using interviews, literature studies, documentation studies, and online search methods, then the data was analyzed using thematic analysis. The research results show that in the first stage, the need and desire to shave one's hair was triggered internally by the source himself, there was no encouragement from other people. Information search stages: sources know Barberbos through location, word of mouth, and social media. At the alternative evaluation stage, only some of the material for consideration by the majority of the interviewees was the results of the shaving, followed by the place, then some said there was no particular reason and there were those who were invited by friends. The reason the interviewee chose Barberbos was because it was famous, the shave results, the service and the place was nice. For the final stage, all interviewees felt very satisfied, satisfied, and quite satisfied with the shave they got.
IMPLIKASI RELEVANSI NILAI INFORMASI NON AKUNTANSI TERHADAP NILAI PERUSAHAAN Rahman, Fathur; Widyaningsih, Aristanti; Andriana, Denny
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 1 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i1.1218

Abstract

Studi ini menyelidiki masalah relevansi nilai informasi non-akuntansi untuk pasar modal Indonesia. Penelitian ini bertujuan untuk menguji pengaruh modal intelektual, komisaris independen dan kepemilikan institusional terhadap relevansi nilai dan implikasinya terhadap nilai perusahaan pada perusahaan publik yang terdaftar di BEI pada tahun 2020. Penelitian ini merupakan penelitian deskriptif dan verifikatif dengan pendekatan kuantitatif. Berdasarkan pengambilan sampel secara proporsional random sampling menggunakan Krejcie-Morgan diperoleh 242 sampel perusahaan. Data penelitian diperoleh dari laporan keuangan yang tersedia di website masing-masing perusahaan, website BEI, dan yahoo finance. Pengujian hipotesis dilakukan dengan analisis jalur menggunakan SmartPLS 3.0. Hasil penelitian ini menemukan bahwa: (1) Modal intelektual berpengaruh terhadap relevansi nilai; (2) Komisaris independen tidak berpengaruh terhadap relevansi nilai; (3) Kepemilikan institusional berpengaruh terhadap relevansi nilai; (4) Modal intelektual berpengaruh terhadap nilai perusahaan; (5) Komisaris independen tidak berpengaruh terhadap nilai perusahaan; (6) Kepemilikan institusional berpengaruh terhadap nilai perusahaan; (7) Relevansi nilai berpengaruh terhadap nilai perusahaan; (8) Modal intelektual berpengaruh terhadap nilai perusahaan melalui relevansi nilai; (9) Komisaris independen tidak berpengaruh terhadap nilai perusahaan melalui relevansi nilai; (10) Kepemilikan institusional mempengaruhi nilai perusahaan melalui relevansi nilai.
The Effects of IoT on Sustainable Logistics Management Practices and Sustainability Performance in the Manufacturing Sector: A Comparative Study of Ghana and Indonesi Gilbert Korku Akubia; Vanessa Gaffar; Mokh Adib Sultan; Denny Andriana
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.38197

Abstract

This study examines the impact of sustainable logistics practices—green transportation, waste management, energy efficiency, and sustainable packaging—on sustainability performance in the manufacturing sectors of Ghana and Indonesia, with a focus on the moderating role of Internet of Things (IoT) development. The research highlights the importance of both internal resources and external factors in achieving sustainability goals. Using a quantitative approach and a descriptive survey design, data were collected from 374 manufacturing firms in Ghana and 379 in Indonesia. The study employed a structured questionnaire and applied Ordinary Least Squares (OLS) regression to analyze the relationship between sustainable logistics practices, IoT growth, and sustainability performance. Sustainable logistics practices positively influence sustainability performance, with IoT moderating this relationship. Firms in Indonesia demonstrated higher performance due to advanced IoT infrastructure, while Ghana showed limitations due to less developed technological infrastructure. The findings emphasize the need for investment in IoT infrastructure to enhance the effectiveness of sustainable logistics practices, particularly in developing countries. The study contributes new insights into the moderating role of IoT in sustainability and offers practical guidance for policymakers and businesses. This study provides a novel cross-country perspective on how IoT development influences the effectiveness of sustainable logistics practices in emerging economies, bridging gaps in the existing literature on technology-driven sustainability strategies.
Decoding E-Experience in Educational Technology: The Mediating Role of E-Trust and E-Satisfaction in Continuance Intention Ni Putu Nurwita Pratami Wijaya; Vanessa Gaffar; Bambang Widjajanta; Denny Andriana; Dwinto Martri Aji Buana
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.
The Mediating Role of Financial Performance on the Relationship between Capital Structure and ESG performance of Ghanaian Non-Financial Firms Philipina Ampomah; Denny Andriana; Nugraha Nugraha; Maya Sari; Francis Kortey Mac-Moqu
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1269

Abstract

This study empirically analyzes the mediating effect of financial performance on the relationship between capital structure and the ESG performance of listed non-financial firms in Ghana. Using panel data from 16 firms enlisted on the Ghana Stock Exchange from 2015 to 2024, the study adopts the random-effects model. The results show that (1) both debt and equity capital have a negative influence on ESG performance, corroborating the agency theory; (2) debt capital does not significantly influence financial performance, but equity capital positively influences financial performance, violating the Modigliani and Miller theory; and (3) financial performance has a positive influence on ESG performance, corroborating the resource-based view theory. Further analysis regarding the mediating effect shows that financial performance partially mediates the relationship between capital structure and ESG performance. The study emphasizes the need for managers to be cautious when choosing the optimal capital structure, bearing in mind that improved financial performance is one of the ways their capital structure decisions can enhance ESG performance. The novelty of this study lies in the development and validation of a mediation model of capital structure, financial performance, and ESG performance in a sub-Saharan African context, enhancing our understanding of corporate finance in underdeveloped capital markets.
Co-Authors Adib Sultan, Adib Ahiase, Godwin AKUBIA, GILBERT KORKU Alfira Sofia Ampomah, Philipina Arim, Arim Arina Raspati, Nada Aristanti Widyaningsih Balqis, Kartika Bambang Widjajanta Dwinto Martri Aji Buana Edem Lekettey Ery Primaskara Fathur Rahman Francis Kortey Mac-Moqu Friska, Renny Gilbert Korku Akubia Heryana, Toni Ikin Solikin Illa Susilawati Joe Putra Pratama Pardede Kizi, Khusanova Khojiyabonu Rovshan Kpodo, Percy Chris Lazuardian, Muhamad Farhan Lili Wibowo Linas Linas Maya Sari Maya Sari Mokh Adib Sultan, Mokh Adib Monoarfa, Hilda Nadi Azkia Ali Alfathimi Nasim, Arim Ni Putu Nurwita Pratami Wijaya Nono Supriatna Noorsyah, Muhammad Naufal Nugraha Nugraha Nugraha Nugraha Nugraha, N Nur Apandi, R Nelly Nur Israq Fauziah Nurlaela, Fitri Nurlaela, Linda Philipina Ampomah Purnomo, Budi Supriatono Rennyta Yusiana Shahril, Aslinda Siregar, Alfi Syahrah Sodikov Ulugbek Gulomjon Ugli Sulthan Yusuf Abdullah Tika Koeswandi Ugli, Teshaev Jahongir Isomiddin Ugli, Tokhirjonov Jamshid Giyosjon Vanessa Gaffar Wenda Wahyu Christiyanto Xoshimov Doniyor Yamin, Muhammad Zaky