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All Journal Accounting Profession Journal (APAJI) Jurnal Bingkai Ekonomi (JBE) Dinamika JURNAL AKUNTANSI DAN BISNIS
Aditya, Galuh
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGUJIAN HIPOTESIS PECKING ORDER THEORY : MELALUI MODERASI PROFITABILITAS Astutik, Dwi; Aditya, Galuh
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 3 No 2 (2023): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v3i2.476

Abstract

Key Problem: Over the past 11 years the invoicing industry has shown a declining contribution to GDP, and moderation testing of profitability is still very limited. Objective: examine and analyze the effect of company size, and asset structure on capital structure based on pecking order theory, either directly or through profitability moderation. Originality: development of the pecking order theory hypothesis with moderation of profitability which throughout the previous research review was still very limited. Method: quantitative design with population in manufacturing industry companies listed on the IDX, as many as 223 companies, based on purposive sampling, obtained 80 companies for a period of 4 years. The analysis technique uses the MRA method. Result: the size of the company is in line with the pecking order theory, which has a negative and significant impact, while the asset structure is positive and significant to the capital structure sourced from debt. Moderation tests show that profitability only moderates the effect of firm size on capital structure. Novelty: the emphasis on the results of testing a high fixed asset structure will increase debt, but the way management views will change when the company's profitability is also high, so it does not reinforce the decision. Future Research Agenda: additional independent variables are needed to strengthen the model, such as ownership structure, board of commissioners, audit committee, and so on. It can be expanded from various points of view of other capital structure theories.
IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE IN IMPROVING COMPANY PERFORMANCE Astutik, Dwi; Aditya, Galuh; Kusuma, Septian Yudha; Sudarman, Sudarman; Maishanu, Umar Aliyu
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v2i6.232

Abstract

Objective: To examine the influence directly and through moderation by the independent board of commissioners between institutional and managerial ownership on company performance. Originality: Adding an independent board of commissioners as a moderator based on agency theory, which, from previous studies, is an independent variable. Method: The research uses a quantitative empirical approach, with a population of 70 companies listed in JII70 for 2021-2023; based on purposive sampling, 129 data were studied. The analysis technique uses moderated regression analysis. Results: Institutional and managerial ownership directly impact company performance to achieve ROA, which aligns with agency theory. The new finding from this test is that an independent board of commissioners strengthens this influence. Future Research Agenda: Adding a conceptual framework with an independent board of commissioners as moderation and criteria for sample companies that have an independent board of commissioners in balance with the total board in the company.
Pengaruh Kualitas Produk dan Promosi terhadap Keputusan Pembelian: (Studi pada CV Mitra Sejati Foamindo Semarang) Aditya, Galuh; Ristanto, Hesti; Catur, Catur
Jurnal Bingkai Ekonomi (JBE) Vol 6 No 1 (2021): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v6i1.99

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan promosi terhadap keputusan pembelian produk di CV. Mitra Sejati Foamindo Semarang. Populasi dalam penelitian ini yaitu konsumen yang melakukan pembelian produk di CV. Mitra Sejati Foamindo Semarang. Pada penelitian ini menggunakan sampel sebanyak 96 responden dipilih dengan metode purposive sampling dimana semua individu yang ada didalam populasi dimasukkan sebagai responden dengan pertimbangan tertentu. Teknik analisis yang digunakan adalah regresi linear berganda. Berdasarkan pada hasil analisis dan pembahasan, maka dapat ditarik kesimpulan sebagai berikut: (1). Kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian, (2). Promosi berpengaruh positif dan signifikan terhadap keputusan pembelian.
Pengaruh Harga dan Lokasi terhadap Keputusan Pembelian Konsumen (Studi pada Rocket Chicken Karangjati) Aditya, Galuh; Ristanto, Hesti; Kusmanto, Kusmanto; Rubiyati, Rubiyati
Jurnal Bingkai Ekonomi (JBE) Vol 7 No 2 (2022): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v7i2.214

Abstract

The purpose of this study: 1). To determine the effect of price on purchasing decisions on Rocket Chicken Karangjati, 2). To determine the effect of location on cunsumer purchasing decisions on Rocket Karangjati. The population in this study was 96 respondents. The research was conducted by sampling with probability sampling technique. Obtained a sample of 96 data. The analytical technique used is multiple linear regression. The result of the study can be concluded that: 1). Price has a positive and significant effect on cunsumer purchasaing decisions, 2). Location has a positive and significant effect on cunsumer purchasing decisions.
Analisis Komparatif Tingkat Kepercayaan Masyarakat atas Pelayanan yang Diberikan oleh RSI Sultan Agung Semarang (Kajian Sebelum dan pada Saat Pandemi Covid-19) Mujab, Saiful; Astutik, Dwi; Ristanto, Hesti; Aditya, Galuh
Jurnal Bingkai Ekonomi (JBE) Vol 7 No 1 (2022): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v7i1.225

Abstract

Tujuan penelitian ini yaitu untuk: 1) Mengetahui tingkat kepercayaan masyarakat atas pelayanan yang diberikan oleh RSI Sultan Agung Semarang sebelum pandemi COVID-19, 2) Mengetahui tingkat kepercayaan masyarakat atas pelayanan yang diberikan oleh RSI Sultan Agung Semarang pada saat pandemi COVID-19, 3) Mengetahui perbedaan tingkat kepercayaan masyarakat atas pelayanan yang diberikan oleh RSI Sultan Agung Semarang sebelum pandemi COVID-19 dengan pada saat pandemi COVID-19. Metode yang digunakan dalam penelitian ini adalah kuatitatif. Hasil Penelitian dapat disimpulkan: 1) Tingkat kepercayaan masyarakat atas pelayanan yang diberikan sebelum pandemi COVID-19 terhadap 60 responden terdapat 49 responden (81,7%) yang percaya. 2) Tingkat kepercayaan masyarakat atas pelayanan yang diberikan oleh RSI Sultan Agung Semarang pada saat pandemi COVID-19 terhadap 60 responden terdapat 43 responden (71,7%) yang percaya. 3) Terdapat perbedaan tingkat kepercayaan masyarakat atas pelayanan yang diberikan sebelum pandemi COVID-19 dengan pada saat pandemi COVID-19. RSI Islam Sultan Agung Semarang dalam upayanya menyikapi perubahan pada saat pandemi COVID-19 untuk menjaga kepercayaan masyarakat. RSI Sultan Agung Semarang telah mengimplementasikan prosedur tetap (protap) penanganan COVID-19 sesuai dengan ketetapan pemerintah melalui Keputusan Menteri Kesehatan (Kepmenkes) Nomor 1591/2020.
THE ROLE OF INCLUSIVE LEADERSHIP IN ENHANCING TALENT RETENTION AMONG REMOTE WORKFORCE: A MULTINATIONAL STUDY Purnama, Kusna Djati; Wardi, Agustinus; Aditya, Galuh
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 5 No. 1 (2025): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/rkx6dd80

Abstract

The transformation of the workplace in the digital era has pushed organizations to adopt more adaptive and inclusive leadership styles, particularly in managing and retaining talent. Inclusive leadership is believed to foster a psychologically safe work environment, build trust, and enhance employee engagement—key factors influencing talent retention decisions. This study aims to examine the impact of inclusive leadership on talent retention, by exploring the mediating roles of psychological safety, trust, and employee engagement. A quantitative approach was employed through an online survey involving 150 respondents from the professional and technology sectors. Data analysis was conducted using multiple linear regression and Structural Equation Modeling (SEM) with the support of SPSS and SmartPLS. The findings reveal that inclusive leadership significantly influences talent retention, both directly and indirectly through the three mediating variables. These results highlight the importance of leadership styles that are attuned to employees’ psychological needs. Theoretically, this study contributes to the growing body of literature on leadership and employee retention. Practically, it offers strategic recommendations for organizations to develop sustainable human resource management policies focused on employee well-being—particularly in the context of an increasingly digital and flexible work environment.
PERSONALIZATION VERSUS PRIVACY: INVESTIGATING THE TRADE-OFFS IN AI-DRIVEN DIGITAL MARKETING STRATEGIES Aditya, Galuh; Wardi, Agustinus; Fitriani, Nining
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 5 No. 1 (2025): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/cjwtch17

Abstract

The use of Artificial Intelligence (AI) in digital marketing is rapidly expanding, enabling highly personalized strategies for consumers. However, this advancement also raises serious concerns about data privacy, especially amid varying regulations such as the GDPR (Europe), CCPA (United States), and local policies across Southeast Asia. This study examines how AI technologies like Natural Language Processing (NLP) and predictive analytics can adaptively balance personalization with privacy protection. It also explores the emotional dimension of consumer responses—particularly trust and anxiety—and how these emotions shape perceptions of digital marketing strategies under different regulatory contexts. A mixed methods approach was employed, combining survey data from 400 respondents across three regions and in-depth interviews with 20 extreme-case participants. The analysis utilized tools such as SmartPLS, NVivo, and visual platforms like Tableau AI and MonkeyLearn. Findings reveal that limiting the collection of sensitive data can increase consumer acceptance by up to 23% without compromising marketing effectiveness. Consumer trust emerged as a key mediating factor, while anxiety amplified the demand for transparency. In Southeast Asia, incentive-based strategies were found to be 35% more effective than regulatory approaches. These findings underscore the importance of integrating technological, emotional, and cultural dimensions when designing ethical and context-aware digital marketing strategies.
NAVIGATING ETHICAL DILEMMAS IN ALGORITHMIC DECISION-MAKING: A CASE-BASED STUDY OF FINTECH PLATFORMS Wardi, Agustinus; Aditya, Galuh
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1044

Abstract

Advancements in fintech algorithms have improved decision-making efficiency in credit scoring, investment advice, and financial product offerings. However, these automated systems raise ethical concerns related to algorithmic bias, lack of transparency, and accountability. Social inequalities embedded in historical data risk reinforcing discrimination in digital financial services, particularly in Southeast Asia’s evolving regulatory environment. This study explores ethical dilemmas in algorithmic decision-making across fintech platforms and assesses company responses. Using a qualitative multiple-case study of three Indonesian fintech firms in peer-to-peer lending, e-wallet, and robo-advisory sectors, data were gathered through semi-structured interviews and internal document analysis. Results indicate algorithmic bias as the most critical issue, followed by transparency and accountability gaps. Peer-to-peer lending firms demonstrate better ethical readiness via regular audits, while others show limited mitigation efforts. The study proposes a conceptual model emphasizing fairness, transparency, and accountability, offering practical insights for regulators and industry to strengthen ethical governance in Indonesia’s AI-based fintech ecosystem.
Co-Authors Catur, Catur Dwi Astutik Fitriani, Nining Kusmanto Kusmanto Kusna Djati Purnama Maishanu, Umar Aliyu Ristanto, Hesti Rubiyati Rubiyati, Rubiyati Saiful Mujab, Saiful Septian Yudha Kusuma Sudarman Sudarman Wardi, Agustinus