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All Journal Jurnal ASET (Akuntansi Riset) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Abdimas Bina Bangsa International Journal of Education, Social Studies, And Management (IJESSM) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Asian Journal of Economics and Business Management Paradoks : Jurnal Ilmu Ekonomi InJEBA : International Journal of Economics, Business and Accounting International Research Journal of Business Studies Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Dewi, Fajar Gustiawaty
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Studi Eksperimen Tentang Pengaruh Kinerja Lingkungan dan Sosial Terhadap Penilaian Kredit Perbankan Sarumpaet, Susi; Dewi, Fajar Gustiawaty; Agustina, Yenni; Amelia, Yunia
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.24894

Abstract

Abstract. This study aims to examine the effect of environmental performance, social performance and the interaction of both on the credit risk and recommendation. An experiment was carried out using 42 participants taken from the students of Magister of Management and Magister of Accounting study programs who have taken the Financial Statement Analysis Course and represented bank loan officers. Subjects were divided into 4 groups according to the factorial research design between subjects 2x2. Test results using ANOVA indicate that the company's environmental performance has no effect on environmental risk assessments and credit recommendations by loan officers. Conversely, the better the company's social performance, the lower the risk assessed by the loan officers. Neither does it provide empirical evidence to support for the effect of the interaction of environmental and social performance on credit risk assessments. This study provides empirical evidence in the framework of decision usefulness of non-accounting information in a lending decision by showing how social performance has information content for loan officers. Keywords: creditworthiness; environmental performance; experiment; social performance  Abstrak. Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, kinerja sosial dan interaksi keduanya terhadap risiko dan kelayakan kredit bank. Sebuah eksperimen dilakukan dengan menggunakan partisipan 42 orang mahasiswa magister manajemen dan magister akuntansi ilmu akuntansi yang telah mengambil Mata Kuliah Analisis Laporan Keuangan yang berperan mewakili loan officers. Subyek dibagi menjadi 4 kelompok sesuai dengan desain penelitian faktorial antarsubjek 2x2. Hasil pengujian dengan menggunakan ANOVA menunjukkan bahwa kinerja lingkungan perusahaan tidak berpengaruh terhadap penilaian risiko lingkungan dan rekomendasi kredit oleh loan officers. Sebaliknya, semakin baik kinerja sosial perusahaan, resiko dinilai oleh loan officer semakin rendah dan kredit semakin layak untuk direkomendasikan. Selanjutnya, penelitian ini juga tidak memberikan bukti dukungan empiris atas interaksi kinerja lingkungan dan sosial terhadap penilaian risiko kredit. Penelitian ini menyediakan bukti empiris dalam kerangka kebergunaan informasi non-akuntansi dalam pengambilan keputusan kredit dengan hasil penelitian yang menunjukkan bahwa kinerja sosial memiliki kandungan informasi (information content) bagi loan officers. Kata kunci: eksperiment; kelayakan kredit; kinerja lingkungan; kinerja sosial
THE IMPACT OF POLITICAL TIES, FAMILY OWNERSHIP AND BOARD POSITIONS ON GOOD GOVERNANCE: A LITERATURE REVIEW Widyaningrum, Agustina Wahyu; Dewi, Fajar Gustiawaty; Syaipudin, Usep
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.951

Abstract

This article explores the evolution of corporate governance in Indonesia through literature review approach. The article accentuates the pivotal role of political connections in surmounting external challenges, while vigilantly recognizing potential risks, such as manipulated financial reporting aligned with the interests of controlling shareholders. Within the realm of family-owned enterprises, where familial influence often permeates key leadership roles, the centralized nature of family ownership introduces complexities in decision-making, necessitating a careful examination of policy quality to attain organizational objectives. In its conclusion, the study also underscores the perpetual necessity for transparent practices, stringent regulatory enforcement, and ethical governance. The intricate interplay between ownership structures, political affiliations, and corporate performance emerges as a crucial focal point for fostering enduring prosperity and resilience within the landscape of Indonesian businesses.
STRATEGIC MANAGEMENT ACCOUNTING INFORMATION, SERVICE QUALITY, AND KNOWLEDGE MANAGEMENT TO COMPANY PERFORMANCE: A LITERATURE REVIEW Anisman, Hafizh Billy; Dewi, Fajar Gustiawaty; Oktavia, Reni
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.952

Abstract

The objective of this study is to investigate the influence of Strategic Management Accounting Information, service quality, and Knowledge Management on institutional performance. Through the utilization of a literature review methodology, this research examines the SINTA and Scopus databases, which are valuable sources of Indonesian scholarly publications spanning the last ten years. By systematically organizing the findings, methodologies, and concepts in a chronological manner, this literature review offers a comprehensive overview of the research progress regarding the interplay between strategic management accounting, service quality, knowledge management, and performance. The effective integration of strategic management accounting plays a crucial role in optimizing strategic decision-making, managing resources, and enhancing the quality of healthcare services. Additionally, a focus on service quality variables such as patient safety and operational efficiency creates an environment that supports operational growth and establishes a strong reputation. The synergy among these elements is expected to make a significant contribution to the competitive landscape and the overall advancement of the institution in the future.
Analisis Pengaruh TQM, Budaya Organisasi serta Sistem Penghargaan terhadap Kinerja Manajerial Mardhiana, Putri; Yuliansyah, Yuliansyah; Puspita, Harsono Edwin; Dewi, Fajar Gustiawaty
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2401

Abstract

Purpose: This study aims to evaluate the influence of Total Quality Management (TQM), Organizational Culture, and Reward Systems on managerial performance in startup companies in Indonesia during the COVID-19 pandemic. Methodology: This research considered a population of leaders/managers of service companies, with a total of 2,229 startup companies in Indonesia in 2021. Convenience sampling was used. In this case, 25 leaders and managers of start-up companies in Indonesia were the sample subjects., who answered the research questionnaire. This study was quantitative and used primary data. The primary data were obtained through field studies using questionnaires. The structural model in this study was measured using the coefficient of determination (R²) and the path coefficient to measure the relationship between variables. We then test the hypothesis using the t-test to determine the effect of the independent variable on the dependent variable. Results: it is known that Total Quality Management (TQM) and Organizational Culture have a significant positive impact on managerial performance in start-up companies in Indonesia. However, the Reward System has not been proven to have an impact on managerial performance in the context of start-up companies in Indonesia, perhaps due to the company's limitations in creating an effective reward system as a motivation for employees. Limitations: Limitations in this research include the use of a survey method with a questionnaire without direct interviews with respondents. The sample was limited to 13 startup companies using a convenience sampling method due to time constraints and the impact of the COVID-19 pandemic, as well as the low return rate for questionnaires due to the lack of research permits due to the COVID-19 pandemic. Contribution: This research is expected to provide a deeper understanding of the role of factors in research in facing the challenges faced by start-up companies in Indonesia today. Novelty: novelty in this research includes the use of new variables that have not been studied before and were carried out during the Covid-19 pandemic which provides a better picture from the worker's perspective.
Factors Influencing the Implementation of Accounting Digitalization in MSMEs: a Literature Review Novelidhawaty, Yossie; Dewi, Fajar Gustiawaty; Syaipudin, Usep
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.186

Abstract

This study aims to explore the implementation of e-accounting practices in Indonesia's Micro, Small, and Medium Enterprises (UMKM). With UMKM playing a pivotal role in the nation's economy, contributing significantly to employment and GDP, the research emphasizes the hurdles hindering the full adoption of digital accounting tools, such as limited financial support, innovation, and digital literacy, particularly in rural areas. Leveraging a literature review from SINTA and SCOPUS databases over the last decade, the study explores factors influencing e-accounting practices in UMKM. Key findings highlight the critical role of technical skills in advancing digital accounting practices, underscoring the need for proficiency in software understanding, data security, and analytical capabilities. Additionally, the study addresses barriers to digital technology adoption in accounting, including resistance to change and organizational culture, while emphasizing the transformative benefits of digitalization. Practically, the research aims to contribute by shedding light on factors influencing e-accounting in UMKM and advocating for infrastructure support and enhanced digital skills. Overcoming these challenges is deemed crucial for unlocking the full potential of accounting digitalization in UMKM and facilitating their improved financial practices and access to funding.
Analysis of The Influence of Risk Management And Hospital Management Information System on The Performance of Regional Public Hospitals (Empirical Study at Regional General Hospitals in Lampung Province) Pratama, M. Renardi Merdian; Yuliansyah, Yuliansyah; Dewi, Fajar Gustiawaty
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13789915

Abstract

As health service providers, hospitals have a big responsibility to provide high quality services. This is achieved by paying attention to security, health and occupational safety aspects in providing health services. One of the main efforts is through identification, assessment and risk management to minimize the possibility of unwanted risks and injuries for patients and medical personnel involved. Problem Does risk management have a significant effect on the performance of regional hospitals in Lampung Province? Does the Hospital Management Information System (SIMRS) have a significant effect on the performance of Regional Hospitals in Lampung Province. The research method used in this research is quantitative descriptive research using survey methods. The results of the research are that risk management has a positive and significant influence on the performance of Regional General Hospitals (RSUD). This is proven by the path analysis coefficient data showing that risk management contributes 35.9% to improving hospital performance. The Hospital Management Information System (SIMRS) has a positive and significant influence on the performance of Regional General Hospitals (RSUD). This research shows that SIMRS contributed 63.7% to improving RSUD performance, which is reflected in the path analysis coefficient value of 0.637. The implication of the finding that risk management has a positive and significant influence on the performance of Regional General Hospitals (RSUD) is the need to improve risk management strategies by hospital management. This may include developing and implementing comprehensive risk management policies and procedures, ongoing training for staff on risk identification and mitigation, and improving risk monitoring and evaluation systems.
The Effect of Incentives and Non-Financial Performance on Managerial Performance Malinda, Okta; Dewi, Fajar Gustiawaty; Gamayuni, Rindu Rika
International Research Journal of Business Studies Vol. 12 No. 1 (2019): April - July 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.12.1.41-54

Abstract

The purpose of this study is to provide empirical evidence about the effect of incentives and non-financial performance on managerial performance at private universities in Lampung. This research was conducted at private universities in Lampung with its unit of analysis C-accredited study program which has 164 study programs, consisting of 68 study programs at the University, 1 study program at the Institute, 67 study programs at the Collages, 4 study programs at the Polytechnic and 24 study programs at the Academies. The data analysis method used is a quantitative method with the Structural Equation Model (SEM) model. The results of this study indicate that both of incentives and non-financial performance allowances have a significant positive effect on managerial performance. The implication of this research is that the incentive variable provides additional indicators not only limited to bonuses and rewards but also in the form of professional allowances & honor.
PKM OPTIMALISASI SKALABILITAS PRODUKSI DAN INOVASI MANAJEMEN UNTUK MENINGKATKAN USAHA NAZ CAKE AND COOKIES LAMPUNG Dewi, Fajar Gustiawaty; Alvia, Liza; Agramanisty Azdy, Rezania; Novelidhawaty, Yossie
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1306

Abstract

Naz Cake & Cookies is a small and medium-sized enterprise (SME) engaged in the food industry, specializing in various cakes, traditional snacks, and bread. The production site is located in Perum Beringin, Kemiling District, Bandar Lampung, approximately 7 km from the University of Lampung. This business was founded by M. Fa’iq Teza Putra on January 27, 2009, and obtained its Business Identification Number (NIB) on February 3, 2021, while also being a registered taxpayer.Several challenges faced by the partner include: difficulties in financial management, ineffective financial record-keeping, suboptimal stock management, disorganized storage and poor maintenance of production equipment, and an ineffective First In First Out (FIFO) system.To address these issues, the Program Implementation Team has proposed solutions, such as improving business and production management by applying Appropriate Technology (TTG), including the Naz e-inventory system and si APIK Application training from Bank Indonesia. The program runs for eight months through several stages, including situation analysis, training, and evaluation. The program outcomes include several publications, video tutorials, promotional designs, the provision of production tools, and results indicating an increase in partner knowledge and skills by up to 90% in business management, 87% in production, and 85% in technology application
The analysis of SAKTI system implementation in government financial reporting using UTAUT approach Agustina, Resti; Dewi, Fajar Gustiawaty; Dharma, Fitra
Asian Journal of Economics and Business Management Vol. 4 No. 1 (2025): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v4i1.473

Abstract

This research investigates the implementation of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) in the financial reporting process of government agencies using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. The study was conducted on 60 work units within the Ministry of Religious Affairs in Lampung Province, involving 179 respondents, including treasurers, GLP operators, and fixed asset and inventory BMN operators. This research examines the influence of performance expectancy, effort expectancy, social influence, and facilitating conditions on individuals' behavioral intentions to use SAKTI and its impact on usage behavior. Data were collected through a questionnaire survey and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that performance expectancy, effort expectancy, and social influence positively affect behavioral intention, while facilitating conditions have a more direct impact on usage behavior. These findings provide practical implications for the government to enhance the adoption of accounting information systems and strengthen transparency and accountability in public financial management.
The Effect Of Corporate Governance on Company Value Mawarni, Aruw Widya; Dewi, Fajar Gustiawaty; Dharma, Fitra
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i1.2

Abstract

This article aims to describe the importance of good corporate governance in a company. This research method uses qualitative research methods with a literature review approach. The research data source is in the form of articles related to Good Corporate Governance. The results of the literature review show that good corporate governance that is implemented well will be able to influence the company's financial performance and the value of the company in the eyes of investors. Good Corporate Governance exists to direct companies to be better at managing the company. Good company management can influence company value and also company performance. With increasing company performance and company value, investors believe that the company can fulfill the obligations of its shareholders. That way, investors will have the confidence to invest their capital in the company. With many investors who believe in investing their capital in the company, the company's operational activities will also be better.
Co-Authors Agramanisty Azdy, Rezania Agustina, Resti agustina, yenni Amelia, Yunia Anisman, Hafizh Billy Dharma, Fitra Fatmasari, Ines Muharromah Gamayuni, Rindu Rika Karina, Rani Liza Alvia Malinda, Okta Mardhiana, Putri Mawarni, Aruw Widya Novelidhawaty, Yossie Oktavia, Reni Pratama, M. Renardi Merdian Puspita, Harsono Edwin Saipulloh, Alit Sastrawan, Hendrik Susi Sarumpaet Syaipudin, Usep Widyaningrum, Agustina Wahyu Yuliansyah Yuliansyah Yuztitya Asmaranti, Yuztitya