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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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FISCAL AUTONOMY AND REVENUE GROWTH: THE IMPORTANCE OF SPATIAL CONTEXT IN LOCAL GOVERNMENT REFORM Edem Lekettey; Nugraha Nugraha; Maya Sari; Denny Andriana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18729038

Abstract

This study examines the revenue growth performance of Ghana's Metropolitan, Municipal, and District Assemblies (MMDAs) and explores the moderating influence of population density on the relationship between financial autonomy and revenue growth. This study analyzes the impact of institutional capability and spatial context on subnational fiscal performance in the context of Ghana's decentralization, based on fiscal federalism and institutional theory. Auditor-General's Reports and the Ghana Statistical Service provided data on 261 MMDAs from 2018 to 2023. Stata 18 and R 4.3 were used for fixed-effects estimation, the system generalized method of moments (GMM), robustness testing, and moderation analysis using Hayes' PROCESS Model 1. The results indicate that financial autonomy substantially improved subnational revenue growth (β = 0.0036, p < 0.001). Population density did not significantly reduce this association (β = -0.0031, p = 0.108). Further analysis indicates that the fiscal benefits of autonomy are more pronounced in low-density assemblies, suggesting that institutional and administrative efficiencies play a more critical role in fiscal performance than population size. The findings indicate that decentralization reforms should prioritize improving governance quality, institutional discipline, and fiscal accountability, rather than demographic or spatial considerations. This study represents the first application of moderated panel models to 261 Ghanaian MMDAs, demonstrating that institutional strength, rather than population density, serves as the principal determinant of fiscal benefits from autonomy in developing countries. This finding contributes to the discussion on fiscal federalism and institutional theories.
Digital Marketing for Startup: A Systematic Literature Review Ni Putu Nurwita Pratami Wijaya; Vanessa Gaffar; Bambang Widjajanta; Denny Andriana; Dwinto Martri Aji Buana; Rennyta Yusiana
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.48971

Abstract

Startups encounter obstacles including constrained resources, minimal brand recognition, and fierce competition. Digital marketing provides economical solutions; nevertheless, its strategic application in startup environments is still little examined. This study intends to examine digital marketing methods appropriate for startups using a thorough literature review. This research innovatively synthesizes fragmented knowledge to determine the best efficient digital marketing strategies for early-stage enterprises. The overall population for this study comprised 1,709 articles, with a sample size of 50 articles. The study's findings indicate that start-ups face multiple challenges, one of which is securing capital. Consequently, start-ups must implement a suitable approach, wherein digital marketing is employed to address their challenges. The findings of this research indicate that digital marketing is crucial for the survival and success of startups in competitive business environments.
Assessing the Financial Impact of Exchange Rate Movements on Profit Reporting: A Case Study of KDB Bank Uzbekistan Sodikov Ulugbek Gulomjon Ugli; Denny Andriana; R. Nelly Nur Apandi; Xoshimov Doniyor
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.
Board Gender Diversity and Financial Stability: The Moderating Effect of Board Independence Ahiase, Godwin; Nugraha, N; Sari, Maya; Andriana, Denny; Kpodo, Percy Chris; Ampomah, Philipina
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.67166

Abstract

This study examines the effect of board independence on the relationship between board gender diversity and financial stability in emerging African countries. A causal research design is employed, using data from 190 listed firms in nine emerging African economies covering 2012 to 2022. The study utilizes the two-step dynamic generalized moment method for data analysis. The findings reveal a significant relationship between board independence, financial stability, and gender diversity. The study underscores the importance of having a gender-inclusive board composition to enhance the resilience of companies operating in Africa. It also emphasizes the significance of board independence and effective board operations in promoting financial stability. The theory and practical implications are provided for policymakers and firm managers to enhance the financial stability of firms in emerging African economies. The study examines the combined relationship between board independence and gender diversity, highlighting the benefits of fostering independent and inclusive governance structures. The study contributes to academic discourse and establishes a strategic plan to foster sustainable development and stability in the corporate sector of emerging economies.
CHARACTERISTICS OR STRATEGY? THE MODERATING ROLE OF MARKET KNOWLEDGE IN SHAPING SMES’ INTERNATIONAL MARKETING DECISIONS Tika Koeswandi; Vanessa Gaffar; Lili Wibowo; Denny Andriana; Ery Primaskara
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.
The Effect of Artificial Intelligence Utilization, Time Pressure, and Audit Experience on Audit Quality Linas Linas; Alfira Sofia; Denny Andriana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3077

Abstract

This study aims to examine the effects of Artificial Intelligence (AI) Utilization, Time Pressure, and Audit Experience on Audit Quality at Public Accounting Firms (KAP) in the Special Capital Region of Jakarta and West Java Province. This study was motivated by the inconsistent findings of previous research and the limited number of studies examining these three factors simultaneously. The study employed a quantitative approach using primary data collected through an online questionnaire. The population consisted of 1,170 auditors working at Public Accounting Firms in Jakarta and West Java. A purposive sampling technique was applied, resulting in 100 auditors who met the criteria of having participated in financial statement audit engagements and having at least one year of work experience. Data were analyzed using descriptive statistics and multiple linear regression analysis. The results of the t-test indicate that AI Utilization, Time Pressure, and Audit Experience each have a significant partial effect on Audit Quality, with significance values of 0.032, 0.005, and 0.000, respectively. These findings indicate that the utilization of AI, time pressure, and audit experience are important factors influencing audit quality in the context of the auditing profession in the era of digital transformation
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