Garuda - Garba Rujukan Digital

ROLE OF BOARD COMPOSITION ON VOLUNTARY CYBERSECURITY DISCLOSURE: EVIDENCE OF BANKING COMPANIES IN SOUTHEAST ASIA Ain, Naougy Hurun; Fernando, Kenny; Kurniawan, Budi; Sambuaga, Elfina Astrella
Akuntabilitas Vol 16, No 2 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35014

This study aims to examine the correlation between board composition and cybersecurity disclosure (CSD) in Southeast Asia banking companies, while investigating the influence of financial characteristics such as profitability, leverage, and firm size on CSD practices. The quantitative analysis methodology is employed in this paper. The level of cybersecurity disclosure in annual reports is analyzed using content analysis with 54 keywords, analyzed through NVIVO 14 software. The correlation between variables is examined using STATA Software with panel data comprising 391 observations. The study focuses on 101 Southeast Asia banking companies from 2017 to 2021. The results indicate that only firm size, measured by the natural logarithm of total assets, has a positive and significant influence on CSD. This suggests that larger firms with higher total assets are more likely to voluntarily disclose cybersecurity information in their annual reports. No statistically significant correlation is found between board composition, other financial factors, and CSD during the study period. This paper acknowledges its limitations and proposes directions for future research. Firstly, the study is limited to listed commercial banks. Future research should include a larger sample encompassing non-financial industry firms. Secondly, the study employs automated content analysis, specifically counting keywords, to assess the quantity of CSD. Future research could conduct discourse analysis of CSD narratives to provide a more meaningful analysis. This approach would evaluate whether the language and tone of CSD convey substantial information to stakeholders or if it is merely a standardized practice. Additionally, future research should explore other variables impacting voluntary CSD and examine economic consequences, such as the effect on the cost of capital. The findings have implications for regulators, policymakers, and companies, enabling regulators to better understand the current level of CSD and determine the need for further guidance.

FINANCIAL LITERACY ASSISTANCE FOR VILLAGE BUSINESS: CASE STUDY IN SITIO TAMALE, THE PHILIPPINES Limboonngam, Nutnicha; Fernando, Kenny
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

A business really needs adequate records to evaluate business operational activities and determine future improvement steps. 30 Youths in Sitio Tamale Village, Philippines have developed a Mushroom Business which took place since October 2021. The Research Team was entrusted with two modules consisting of series A and B and aiding answer the need for mushroom Business development in the village. Module A on financial literacy knowledge and Module B on the technical steps of making financial reports are solutions to these needs. By presenting material that is practical knowledge and active interaction through filling out modules related to financial literacy, the training team explained via Google Meets to participants. The results of the assistance showed that 33% of participants understood very well, 37% of participants understood and 30% were neutral. There are several obstacles such as internet access, data processing technology capabilities, educational background, and commitment to be the main factors in this training. There are several key issues including challenges, risks, and further opportunities for village business. This financial literacy assistance could be an incubator to effectively oversee the business health.

TRANSFORMASI DIGITAL PERPAJAKAN: STRATEGI UMKM DI BOGOR UNTUK MEMPERKUAT KEPATUHAN DAN DAYA SAING MELALUI PELATIHAN DAN PENDAMPINGAN Dwianika, Agustine; Kurniawan, Budi; Said, Lina; Herianti, Eva; Marundha, Amor; Fernando, Kenny; Widiastuti, Ni Putu Eka
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23930

This Community Service (PKM) program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Curug Village, Bogor Regency, in understanding and utilizing digital-based taxation services. The activity, organized by the Forum of Accounting Lecturers of Higher Education (FDAPT) of the Indonesian Accountants Association, Jakarta Region, focuses on training and mentoring regarding e-SPT, MSME taxation, tax rates, and tax calculations, as well as promoting digital adoption in financial administration. A participatory and applied approach was used, involving partner needs identification, intensive training, and continuous mentoring. Evaluation was conducted through a comparison of pre-test and post-test scores. Results show a significant increase in participants' knowledge regarding digital tax obligations, with 85% of participants able to perform e-Filing and e-Billing independently and 70% beginning to use simple financial recording applications. A paradigm shift occurred from "tax-averse" to "tax-compliant due to awareness of rights and obligations." This activity successfully improved digital tax literacy, fostered compliance based on awareness, and created a more transparent business ecosystem, aligning with government efforts in national economic digitalization. This model is recommended for replication and multi-stakeholder collaboration.

ROLE OF BOARD COMPOSITION ON VOLUNTARY CYBERSECURITY DISCLOSURE: EVIDENCE OF BANKING COMPANIES IN SOUTHEAST ASIA Ain, Naougy Hurun; Fernando, Kenny; Kurniawan, Budi; Sambuaga, Elfina Astrella
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35014

This study aims to examine the correlation between board composition and cybersecurity disclosure (CSD) in Southeast Asia banking companies, while investigating the influence of financial characteristics such as profitability, leverage, and firm size on CSD practices. The quantitative analysis methodology is employed in this paper. The level of cybersecurity disclosure in annual reports is analyzed using content analysis with 54 keywords, analyzed through NVIVO 14 software. The correlation between variables is examined using STATA Software with panel data comprising 391 observations. The study focuses on 101 Southeast Asia banking companies from 2017 to 2021. The results indicate that only firm size, measured by the natural logarithm of total assets, has a positive and significant influence on CSD. This suggests that larger firms with higher total assets are more likely to voluntarily disclose cybersecurity information in their annual reports. No statistically significant correlation is found between board composition, other financial factors, and CSD during the study period. This paper acknowledges its limitations and proposes directions for future research. Firstly, the study is limited to listed commercial banks. Future research should include a larger sample encompassing non-financial industry firms. Secondly, the study employs automated content analysis, specifically counting keywords, to assess the quantity of CSD. Future research could conduct discourse analysis of CSD narratives to provide a more meaningful analysis. This approach would evaluate whether the language and tone of CSD convey substantial information to stakeholders or if it is merely a standardized practice. Additionally, future research should explore other variables impacting voluntary CSD and examine economic consequences, such as the effect on the cost of capital. The findings have implications for regulators, policymakers, and companies, enabling regulators to better understand the current level of CSD and determine the need for further guidance.

Carbon Emissions Disclosure in Moderating Managerial Ownership and Political Connections towards Tax Aggressiveness Benny, Vrencia Liviana; Sambuaga, Elfina Astrella; Fernando, Kenny; Kurniawan, Budi
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.21686

Purposes: This study aims to provide empirical evidence on Carbon Emissions Disclosure (CED) in mediating the relationship between Managerial Ownership and Political Connections, namely Managerial Characteristics, towards Tax Aggressiveness in Indonesia.Methods: The analysis was conducted on companies listed on the Indonesia Stock Exchange during 2019-2022, excluding the financial, technology, and property sectors.Findings: The results show that Managerial Ownership significantly influenced Tax Aggressiveness as the managers with ownership tend to be more aggressive in reducing taxes to increase profits. However, Political Connections do not affect substantially Tax Aggressiveness behavior. CED negatively impacted tax payments but did not moderate the relationship between Managerial Ownership or Political Connections toward Tax Aggressiveness.Novelty: The study uniquely observes how companies and managers respond to these nascent regulations, even before full implementation, and highlights the emerging role of carbon emissions disclosure as a new factor influencing corporate tax strategies, providing specific insights from the Indonesian setting. This research presents significant novelty by investigating the relationship between managerial characteristics (managerial ownership and political connections) and tax aggressiveness, specifically moderated by carbon emissions disclosure, within the unique context of Indonesia's newly implemented and evolving carbon regulations. The study uniquely observes how companies and managers respond to these nascent regulations, even before full implementation, and highlights the emerging role of carbon emissions disclosure as a new factor influencing corporate tax strategies, providing specific insights from the Indonesian setting

Transforming Indonesia’s Omnichannel E-Commerce Strategy: Driving Consumer Channel Choice in The Digital Shopping Era Fernando, Kenny; Christiarini, Renny
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.3963

The rapid growth of omnichannel retail has transformed consumer shopping behavior by integrating online and offline channels, yet inconsistencies in service, trust, and satisfaction remain critical challenges for retailers. The focus of this study is to find out what influences omnichannel selection intention and word of mouth mediated by perceived trust and satisfaction. Usually using random sampling procedures, quantitative research methods include sending surveys and examining certain populations or samples with quantitative data. Respondents in this study were 270 consumers who had utilized omnichannel services in Indonesia. The results of the study show that omnichannel service convenience and omnichannel congruence have a significant positive effect on perceived trust. Then, omnichannel service convenience and omnichannel congruence have a significant positive effect on satisfaction. Then perceived trust has a significant positive effect on omnichannel selection intention, satisfaction, and word of mouth. Omnichannel service convenience and omnichannel congruence have a significant positive effect on omnichannel selection intention mediated by perceived trust. Omnichannel congruence has a significant positive effect on word of mouth mediated by perceived trust. Satisfaction does not have a significant effect on word of mouth. Omnichannel service convenience has a significant positive effect on word of mouth mediated by satisfaction.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search