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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL VISIONIDA JURNAL AKUNIDA Jurnal Pengabdian Masyarakat (ABDIRA) Journal Of World Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Utsaha: Journal of Entrepreneurship Journal of Social Studies, Arts and Humanities (JSSAH) International Journal Administration, Business & Organization International Journal of Science and Environment The Es Economics and Entrepreneurship The Es Accounting and Finance
Indrayono, Yohanes
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Journal : Journal Of World Science

 1 
Determinants of Corporate Governance on Bank Financial Performance Through Green Banking in Indonesia Dalimunthe, Ibram Pinondang; Gursida, Hari; Indrayono, Yohanes
Journal of World Science Vol. 4 No. 6 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i6.1430

Abstract

This study aims to examine and analyze the influence of audit fees and auditor professionalism on audit quality, with auditor work experience as a mediating variable. The research is motivated by the importance of audit quality in enhancing the transparency and credibility of financial reporting, as well as the critical role of auditor experience in strengthening the relationship between audit fees, professionalism, and audit quality. The study was conducted on auditors working in Public Accounting Firms (PAFs) across Indonesia using a quantitative approach. Data were collected through questionnaires distributed to active auditors, and analyzed using path analysis. The results indicate that both audit fees and auditor professionalism have a positive and significant effect on audit quality. Moreover, auditor work experience significantly mediates the relationship between audit fees and professionalism with audit quality. These findings provide valuable implications for PAFs to improve audit quality through fair audit fee structuring, enhancement of auditor professionalism, and the development of work experience through continuous training.
Capital Market Reactions to The Covid 19 Pandemic Umayi Ananda, Woro; Gursida, Hari; Indrayono, Yohanes
Journal of World Science Vol. 2 No. 3 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i3.252

Abstract

This study aims to determine and analyze the capital market's reaction to the Covid 19 Pandemic in biotechnology companies listed on the Nasdaq. The method used in this study uses a type of quantitative method. This study uses an event study. The sampling method in this study was carried out using a non-probability random sampling approach. The announcement of the COVID-19 pandemic by the WHO and the commitment to produce a COVID-19 vaccine have had a significant impact on abnormal stock returns and trading volume activities of biotech companies listed on the NASDAQ stock market. However, there is no significant effect on the liquidity of biotech company stocks. In addition, the announcement of the COVID-19 pandemic also affected the volatility of biotech company stocks. In contrast, the announcement of a commitment to producing a COVID-19 vaccine did not significantly impact the volatility of biotech company stocks. So, it shows that the NASDAQ stock market reacts sensitively to announcements about the COVID-19 pandemic and efforts to produce COVID-19 vaccines by biotech companies. This shows that the COVID-19 pandemic has significantly impacted the stock market, especially in the biotechnology sector. The event study approach is used to test the market with a semi-strong form of market efficiency by demonstrating that the stock price reflects all published information (all publicly available information).
Empirical Study on Event Study Model on Biotech Stock Market Umayi Ananda, Woro; Gursida, Hari; Indrayono, Yohanes
Journal of World Science Vol. 2 No. 4 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i4.270

Abstract

Biotechnology today is used to develop and play an important role both in terms of the discovery of drug development that is a breath for the continuity of the pharmaceutical industry. The purpose of this research is to find out and analyze empirical studies on the event study model in the biotech stock market. This study uses a type of quantitative method, sampling using purposive sampling. Based on the results of the study, there is an influence of financial literacy, personal interest, and environment on interest in investing in the biotechnology stock market, there is an influence of financial literacy on interest in investing in the biotechnology capital market, there is an influence of personal interest on interest in investing in the biotechnology capital market, there is an influence of environment on interest in investing in the biotechnology capital market. Biotechnology plays an important role in the development of medicines and has a positive impact on the stock market and economy. Investing in biotech stocks requires adequate knowledge and a wise approach to avoid irrational investment practices and risks. It is expected that the younger generation will consider investing in the biotech sector, particularly in the pharmaceutical industry, to achieve sustainable profits.
Financial Literacy Model for MSMEs as a Financial Performance Measurement Tool (Case Study of MSMEs in Bogor, Depok, and Kuningan) Setiawati, Sri; Gursida, Hari; Indrayono, Yohanes
Journal of World Science Vol. 4 No. 2 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i2.1303

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy; however, they encounter various challenges in effectively managing their finances. Financial literacy serves as a pivotal factor influencing the financial performance of MSMEs. This study seeks to analyze the correlation between financial literacy and the financial performance of MSMEs across three regions: Bogor, Depok, and Kuningan. A quantitative study methodology was employed, utilizing a survey of MSME owners as respondents. Data were gathered through a questionnaire to assess financial literacy and financial performance, measured by profitability, operational efficiency, and business sustainability indicators. The findings indicate a significant relationship between the financial literacy level and MSMEs' financial performance. MSMEs exhibiting higher levels of financial literacy tend to demonstrate superior financial performance compared to those with lower levels of financial literacy. The implications of this study emphasize the necessity of enhancing financial education programs for MSME stakeholders to improve their capabilities in efficiently managing business finances.
Co-Authors Agung Fajar Ilmiyono Hamzah, Zeze Zakaria Hardiyanto, Arief Tri Hari Gursida Hendro Sasongko Herdiyana, Herdiyana Hurriyaturrohman Hurriyaturrohman ibram pinondang dalimunthe, ibram pinondang Indra Cahya Kusuma Indra Cahya, Kusuma Lupiyanto, Lupiyanto Marsifa Maulana, Dede Hikmat Melani Purnama muflihah muflihah Muhammad Iqbal Primata, Lusiana Ratna Salsabila, Sharah Sianipar, Makmur Sri Setiawati, Sri Umayi Ananda, Woro