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All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmu Manajemen (JIMMU) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Al-Kharaj: Journal of Islamic Economic and Business Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Abdimasku : Jurnal Pengabdian Masyarakat Equity: Jurnal Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) MANAJEMEN JRABA Jurnal Abdimas Perbanas Jurnal Manajemen dan Bisnis JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmu Manajemen & Ekonomika Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business IIJSE FINANCE : International Journal Of Management Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ardhi: Jurnal Pengabdian dalam Negri Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal Business, Management and Innovation Review Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Bersama: Jurnal Pengabdian Kepada Masyarakat Sasambo: Jurnal Abdimas (Journal of Community Service) Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Management Economics and Financial Accounting
Suhita Whini Setyahuni
Department Of Management, Faculty Of Economics And Business, Universitas Dian Nuswantoro Semarang, Jawa Tengah, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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How Do Perceived Risk, Financial Transparency, and Platform Reputation Drive Investment Decision in Equity Crowdfunding in Indonesia? Khanza Monica Salsabila; Dian Prawitasari; Herry Subagyo; Suhita Whini Setyahuni
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (2025): : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i2.153

Abstract

With the growing popularity of equity crowdfunding as a business financing alternative, it is very important to understand the factors that are able to influence investment decisions.  This study aims to analyze the effect of perceived risk, financial transparency and platform reputation on investment decisions in equity crowdfunding in Indonesia. Using a quantitative approach and a purposive sampling technique, a total of 127 equity crowdfunding investors were surveyed. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software. The results show that the three variables examined in this study, namely perceived risk, financial transparency, and platform reputation show a positive and significant influence on investment decisions. The findings can help equity crowdfunding platforms build trust and attract more investors by addressing concerns related to risk, transparency, and reputation. In turn, this contributes to broader financial inclusion, improved MSME access to funding, and the sustainable development of Indonesia’s digital financial ecosystem.
Peran e banking dan fee-based income Terhadap kinerja keuangan perbankan bumn Yang terdaftar di bursa efek indonesia (bei) PERIODE 2019-2023 Istiqomah, Luthfiyyah; Oktavia, Vicky; Safitri, Maria; Setyahuni, Suhita Whini
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2848

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi peran e-banking (seperti internet banking dan mobile banking) serta fee based income dalam memberi pengaruh kinerja keuangan bank BUMN yang terdaftar di Bursa Efek Indonesia selama periode 2019 hingga 2023. Penerapan teknologi adalah salah satu aspek yang bisa memberi pengaruh kepada kinerja keuangan perbankan. Penerapan teknologi di sektor perbankan sangat penting, karena kebutuhan akan informasi yang cepat saat ini mendorong bank untuk mengembangkan teknologi yang bisa memperbaiki kinerja perbankan itu sendiri. Penelitian ini menggunakan pendekatan kausal untuk mengevaluasi keterkaitan dan dampak antara dua atau lebih variabel. Variabel dalam penelitian ini meliputi internet banking, mobile banking, dan fee based income menjadi variabel bebas, sementara return on assets menjadi variabel terikat. Sampel penelitian sebanyak empat bank. Data sekunder yang telah terkumpul diolah menggunakan Eviews 12 dengan analisis regresi berganda dari data panel di empat bank BUMN. Secara bersamaan, temuan penelitian mengungkapkan bahwa ketiga variabel independent secara signifikan mempengaruhi kinerja keuangan bank
Integration of ESG, Profitability, and Good Corporate Governance: Strategy for Increasing Firm Value Azizah, Fatkhiyatul; Setyahuni, Suhita Whini; Yovita, Lenni; Oktavia, Vicky
Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 2 (2025): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.2, Juni 2025
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v17i2.747

Abstract

This study aims to determine the effect of ESG disclosure, profitability, and governance (GCG) on firm value proxied by Tobins’Q. This study falls into the category of quantitative research. A total of 67 non-financial companies listed on the IDX were included in the sample for 2019 to 2023. The sampling method used was purposive sampling. Data analysis was carried out using multiple regression methods. The results showed that ESG, institutional ownership, independent board of commissioners and audit committee have an effect on firm value. While financial performance has no effect on firm value. These findings are deepened by including profitability and governance (GCG) variables, with a concentration on non-financial companies listed on the IDX. The theoretical framework applied includes legitimacy theory and agency theory.
Determinasi Kinerja Keuangan di Perusahaan Sektor Property & Real Estate Periode 2019-2023 Anandyaningsih Risnika Putri; Almira Santi Samasta; Vicky Oktavia; Suhita Whini Setyahuni
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.911

Abstract

This study's goal is to ascertain the connection between liquidity ratio (CR), asset management (TATO), capital structure (DAR) and firm size on financial performance, The property & real estate firms that were listed between 2019 and 2023 on the Indonesia Stock Exchange (IDX). The study's sample, which was 52 companies in a period of (5) periods with a total of 260 data. The multiple regression analysis is used in this study method with the type of panel data with the Random Effect Model (REM) method. According to the study's findings that asset management has a favorably and significantly effect on financial performance, capital structure has a negatively and significantly effect on financial performance, but liquidity ratio and firm size have no effect on financial performance.
The Influence of Good Corporate Governance (GCG) on Corporate Financial Performance: A Moderated Relationship by Firm Size Naufal Nurrohmat; Bara Zaretta; Suhita Whini Setyahuni; Maria Safitri
International Journal of Economics and Management Sciences Vol. 2 No. 2 (2025): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i2.746

Abstract

This study is conducted to assess the relationship between Good Corporate Governance (GCG) practices and the financial performance of LQ45-listed companies, in which firm size plays a moderating role. A sample of 23 firms, consistently listed in the LQ45 index between 2019 and 2023, was utilized in this study. The selection of companies relied on purposive sampling as the selection technique. The analysis of the data was conducted by utilizing a regression model with a data panel, with the software EViews 13 being utilized for this purpose. The findings of the study demonstrated that independent commissioners contributed positively and significantly to the firm’s return on assets (ROA). Insider share ownership and board size demonstrated no significant impact. Conversely, ROA was adversely and significantly influenced by of the audit committee. The results of the moderation test demonstrate that the correlation between insider ownership and ROA is strengthened, while the correlation between independent board commissioners and ROA is weakened. Moreover, the study determined that the board size and the audit committee were not moderated by return on assets (ROA).
Upaya Peningkatan Ketahanan UMKM Buket Strategi Efektif Manajemen Waktu dan Pengelolaan Modal Melalui Kolaborasi Sharing session Nastalin, Arnetta Fadilla; Melianti, Vanni; Purwatiningsih, Aris Puji; Setyahuni, Suhita Whini; Wibowo, Mochammad Eric Suryakencana
DHARMA RAFLESIA Vol 23 No 1 (2025): JUNI (ACCREDITED SINTA 5)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/dr.v23i1.41105

Abstract

Program pengabdian kepada masyarakat ini dilaksanakan melalui pendekatan Sharing session dengan pemilik UMKM buket bunga Infinitee.Bouquets, Semarang. Peran strategis UMKM di Indonesia mendorong pertumbuhan ekonomi nasional serta peningkatan inovasi dalam membuat usaha menjadi dasar pelaksanaan program ini. Pengabdian ini bertujuan untuk meningkatkan ketahanan UMKM buket melalui strategi manajemen waktu dan pengelolaan modal yang lebih efektif. Selain itu, Sharing session memperkuat jejaring antar pelaku usaha, memungkinkan UMKM buket meningkatkan produktivitas, stabilitas keuangan, dan daya saing di pasar. Metode yang digunakan adalah Sharing session dengan pendekatan kolaboratif, mencakup pelatihan manajemen waktu, strategi keuangan, serta diskusi dengan pemilik dan narasumber pengabdian. Data dikumpulkan melalui wawancara, survei, serta analisis pre-test dan post-test. Hasil pengabdian menunjukkan pelaku UMKM mampu menyusun jadwal kerja yang lebih terstruktur, memprioritaskan aktivitas esensial, dan mengurangi pemborosan waktu. Hal ini membantunya dalam meningkatkan produktivitas usaha serta memenuhi permintaan pelanggan dengan optimal. Pelaku usaha juga memahami cara mengalokasikan modal secara strategis, termasuk memanfaatkan catatan keuangan sederhana untuk memantau arus kas dan mengurangi pemborosan.
PENGARUH LIVE STREAMING, HEDONIC SHOPPING MOTIVATION, PRICE DISCOUNT, DAN ONLINE CUSTOMER REVIEW TERHADAP IMPULSE BUYING E-COMMERCE SHOPEE Mirza Elysia, Tia Sonia; Bara Zaretta; Herry Subagyo; Suhita Whini Setyahuni
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia dominates global e-commerce with Shopee as the leading platform, reaching 21.56% penetration in 2023 and a projected growth of 34.84% in 2029. This study analyzes how live streaming, hedonic shopping motivation, price discount, and online customer review factors contribute to impulse buying behavior on the Shopee platform. This quantitative research involved 102 university students in Semarang who had a history of at least one e-commerce transaction in the past month, selected using purposive sampling method. Data was collected through an online questionnaire in December 2024 and analyzed with multiple linear regression using IBM SPSS. The results showed that the variables of live streaming, hedonic shopping motivation, and price discount had a significant positive effect on impulse buying, while the online customer review variable had no significant effect on impulse buying. Regression analysis indicates that the R-square value of 92.2% of impulse buying variables can be explained by the independent variables studied, with the remaining 9.8% influenced by external factors outside the research model. Shopee needs to strengthen the live streaming feature and the hedonic shopping aspect through dynamic displays and special discounts for students. Future research should expand coverage to several e-commerce platforms and add ease of payment variables.
Deteksi Kasus Fraud Di Indonesia: Peran Digital Forensic Dan Big Five Personality Auditor Dalam Kerangka Hexagon Fraud Theory Ischaq, Maulana; Setyahuni, Suhita Whini; Zhafira, Aqila Azza; Syahputri, Naesila Yulyana Saskia; Syafira, Atina Nur Azumi; Kurniawan, Maulana Bintang Arie
JURNAL MANAJEMEN DAN BISNIS Vol 4 No 2 (2025): Edisi September 2025- Desember 2025
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v4i2.2163

Abstract

Purpose – This study aims to analyze the role of digital forensics and the Big Five Personalities of auditors in uncovering fraud cases within the framework of Hexagon Fraud Theory. The research focuses on large-scale corruption cases in Indonesia. Novelty – This study's novelty lies in the simultaneous examination of the Big Five Personalities and Hexagon Fraud Theory on auditors' ability to detect fraud. Furthermore, this study adds the role of digital forensics as a moderating variable, distinguishing it from previous studies that tend to examine these variables separately. Method – This study uses a quantitative approach with primary data obtained from an online questionnaire. The analysis technique used is Structural Equation Modeling (SEM) with Smart-PLS software to examine the relationships between the variables studied. Findings – The results show a positive and significant relationship between openness to experience and auditors' ability to detect fraud. Furthermore, the variables rationalization, capability, and ego also play an important role in enhancing auditors' abilities. Meanwhile, other variables showed no significant effect. Limitations and Implications – This research is limited to public auditors in Public Accounting Firms (KAP) and inspectorates in Indonesia, so the results cannot be broadly generalized. The implications of this study can serve as a basis for academics and practitioners in understanding personality and fraud factors that influence auditor ability, considering the role of digital forensics as a moderating variable.
The Implications of Dividend Policy, Debt Policy, and Institutional Ownership on the Firm Value of Banking Companies Salsabila, Denaya Bethary; Setyahuni, Suhita Whini; Prawitasari, Dian; Kurniawan, Rudi
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p134-147

Abstract

This study aims to evaluate the impact of dividend policy (DPR), debt policy (DER), and institutional ownership (KI) on firm value in 45 banking companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Using a quantitative research method, panel data regression analysis was applied to identify the relationships between these variables. The research findings indicate that, overall, dividend policy, debt policy, and institutional ownership significantly influence firm value. This is demonstrated by an R-squared value of 0.760, meaning that 76% of the variation in firm value can be explained by these variables. More specifically, dividend policy (DPR) and institutional ownership (KI) have a significant positive effect on firm value, while debt policy (DER) also has a positive impact, though with slightly lower significance. These findings align with the signaling theory, which suggests that a stable dividend policy and high institutional ownership provide positive signals to investors regarding the company’s financial prospects and corporate governance quality. Additionally, from the perspective of agency theory, debt policy serves as a control mechanism that encourages management to use funds more efficiently, while institutional ownership strengthens oversight of managerial decision-making. Thus, this study provides valuable insights for investors and companies in formulating strategies to enhance shareholder value and market confidence.
Pengaruh Pemasaran Media Sosial Influencer Terhadap Minat Pembelian Dengan Keterlibatan Pelanggan Dan Citra Merek Sebagai Variabel Intervening Adryan, Ravi Nuki; Mahmud, Mahmud; Setyahuni, Suhita Whini; Setiawan, Aries
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2775

Abstract

The purpose of this study is to analyze the influence of Social Media influencers, Consumer involvement and Brand Image on Consumer Purchase Intention on Kanky shoe products. The population of this study were consumers who had purchased Kanky products with a sample of 110 consumers. The method used in this research is quantitative. The sampling technique used purposive sampling, the type of data used is primary data. The data collection method used a questionnaire via Google Form, data analysis using Smart PLS. The results of the data processing concluded that Social Media Influencers did not have a significant effect on Purchase Intention of Kanky Shoe products. Social Media Influencers through brand image and Social Media Influencers through Customer Involvement have a significant influence on purchasing decisions for Kanky shoe products. The results of the study showed that brand image and customer involvement have a significant influence on Purchase Intention. But brand image does not have a significant effect on customer involvement.Keywords : social media influencer marketing, consumer engagement, brand image, purchase intention
Co-Authors , Herry Subagyo Abdus Salam, Abdus Adelia Rifa Sabila Adelina Citradewi Adryan, Ravi Nuki Agus Prayitno Agus Prayitno Agus Triyani Agus Triyani Agus Triyani Ahmad Reza Ali, Luthfi Gosan Alif, Atiqullah Muhammad Almira Santi Samasta Almira Santi Samasta Amalia Nur Chasanah Ana Kadarningsih Ana Kadarningsih Kadarningsih Anak Agung Istri Sri Wiadnyani Anandyaningsih Risnika Putri Andhika Ryan Priyatam Ariati Anomsari Asteria Gupita Asyhar, Siti Adinda Amelia Nisa Awanis Linati Haziroh Azizah, Fatkhiyatul Azzainuri Widyantoro Bagas Setiawan, Bagas Bara Zaretta Bara Zaretta D, Khoirul Anam Avif Damar, Haunan Dayinta Lalita Kisin Delila Nasywa Ramananda Dian Prawitasari Dian Prawitasari Diana Aqmala Diana Puspitasari Dimas Prasetyo Dina Destia Laila Safitri Dwi Eko Waluyo Dyandra Fatikha Milan Edna Iyyana Mizkiya Fakhmi Zakaria Farlin Nabila Mawarni Fatah Nur Abdul Aziz Fatkhiyatul Azizah Fauziah, Annisa Rizky Febrianur Ibnu Fitroh Sukono Putra Feni Nola, Ekta Rossivea Fiki Durrotul Makwuna Fikri, Rizal Khurriyatul Fina Putri Handayani Galuh Tri Pratiwi Handhany, Melsanda Farelya Herry Subagyo Ifada Retno Ekaningrum Ika Rahma Aulia Ikhsan Bagaskoro Inka Putri, Debi Lovinta Insanul Syakiroh Ischaq, Maulana Istiqomah, Luthfiyyah Joni Prayogi Khanifah Khanifah Khanza Monica Salsabila Kiryanto Kiryanto Kisin, Dayinta Lalita Kurniawan, Maulana Bintang Arie Kusuma, Pradana Jati Lenni Yovita Linda Ayu Oktoriza Luklu’un Aula Mahmud Mahmud Mahmud Mahmud Maria Safitri Masitha Fahmi Wardhani Meilana Chorisa Nuraini Melianti, Vanni Melina Putri Rusmawati Mirza Elysia, Tia Sonia Mochammad Eric S.W Muhammad Fajar Khoiruddin Muhammad Reza Putra Kurniawan Mujib, Miftachul Mutiara Zahra Herawati Nabilla Oktafiana Putri Nadya Febrianti Prayogi Nanda Adhi Purusa Nastalin, Arnetta Fadilla Naufal Nurrohmat Nayla Ristyanindita Hendris Nisrina Hesi Rahmaningtyas Nor Hadi Nurwijayanti Oktavia, Vicky Oktoriza, Linda Ayu Pradana Jati Kusuma Pradana Jati Kusuma Pramesti, Tia Prawitasari, Dian Prawitasri, Dian Priskila Septyan Anggriyani Puji Purwatiningsih, Aris Purwatiningsih, Aris Puspita Azura Diva Rachmalia Rifan Fauzi Salasi Rissa Anandita RR Wulan Indri Widiar RR Wulan Indri Widiar Rudi Kurniawan Rudi Kurniawan Rudi Kurniawan Safa Aulia Safina Pribadi Makna Safitri , Maria Safitri, Maria Salsabila, Denaya Bethary Salsabila, Hida Mona Salsabilla Putri Samasta, Almira Santi Setiawan, Aries Shalahuddin, Sultan Tegar Sri Retnoningsih Susanto, Andito Wibisono Putra Syafira, Atina Nur Azumi Syahputri, Naesila Yulyana Saskia Vicky Oktavia Vicky Oktavia Wibowo, Mochammad Eric Suryakencana Widiar, RR Wulan Indri Widivandavin, Yohanes Elya Phisston Wulan Budi Astuti Yovita, Lenni Yulinda Setyaningrum Zakaria, Fakhmi Zhafira, Aqila Azza Zummi Asma Diana