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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Riwayat: Educational Journal of History and Humanities
Setia, Kohar Adi
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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INFLUENCE OF THE IMPLEMENTATION OF THE MINISTER OF TRADE'S REGULATORY POLICY NUMBER 6 OF 2022 AND STABILITY OF COOKING OIL PRICES AGAINST MSME INCOME BY MEDIATING MARKET OPERATIONS IN MOJOKERTO CITY Savitri, Dini Eka Nurul; Sawitri, Dyah; Setia, Kohar Adi
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 4 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i4.238

Abstract

Cooking oil is one of the necessities whose price is currently experiencing a spike, including in the Mojokerto City area. This price spike certainly affects people's income, especially in Micro, Small and Medium Enterprises (UMKM). To overcome this, the Mojokerto City Diskopukmperindag held Cooking Oil Market Operations at least nine times over the last four months. However, prices are still not stable. Therefore, this research was conducted to determine the effect of implementing Minister of Trade Regulation No. 6 of 2022 on the stability of cooking oil prices in Mojokerto City and the income of UMKM in Mojokerto City to determine the influence of market operations on the stability of cooking oil prices and UMKM income in Mojokerto City, as well as to determine the impact of the implementation of Minister of Trade Regulation No. 6 of 2022 on market operations in Mojokerto City. The research methods used are descriptive, verification, and path analysis. The research results show that there is a significant negative influence of the implementation of Minister of Trade Policy No. 6 of 2022 on the stability of cooking oil prices; there is no influence from the implementation of Minister of Trade Policy No. 6 of 2022 on UMKM income; The more market operations are carried out, the more stable the price of cooking oil will be. The more market operations are carried out, the more UMKM income will increase. The better the implementation of Minister of Trade Policy No. 6 of 2022, the more market operations will be carried out. Market operations can mediate the influence of the implementation of Minister of Trade Policy No. 6 of 2022 on the stability of cooking oil prices. Still, market operations cannot mediate the influence of the implementation of Minister of Trade Policy No. 6 of 2022 on UMKM income
The The Influence of Family Ownership on Dividend Policy Moderated by Corporate Governance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019 Fitrilia Farida S; Muawanah, Umi; Setia, Kohar Adi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.842

Abstract

This study examines the influence of family ownership on dividend policy, moderated by corporate governance practices. Family ownership, a dominant structure in Indonesian companies, prioritizes family welfare and often leads to agency conflicts, particularly Type II agency conflicts between majority family shareholders and minority shareholders. Using a sample of manufacturing companies listed on the Indonesia Stock Exchange, this research analyzes the relationship between family ownership and the dividend payout ratio while incorporating corporate governance mechanisms as a moderating variable. Corporate governance is proxied by board independence, institutional ownership, and board size to enhance transparency and reduce conflicts of interest.The findings reveal that family ownership has a positive but insignificant effect on dividend policy. However, corporate governance mechanisms significantly enhance dividend policy by balancing the interests of majority and minority shareholders, reducing moral hazard, and improving monitoring processes. This study contributes to understanding how governance structures mediate the relationship between ownership concentration and financial policy, providing valuable insights for stakeholders in developing effective governance frameworks.
The The Influence of Family Ownership on Dividend Policy Moderated by Corporate Governance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019 Fitrilia Farida S; Muawanah, Umi; Setia, Kohar Adi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.842

Abstract

This study examines the influence of family ownership on dividend policy, moderated by corporate governance practices. Family ownership, a dominant structure in Indonesian companies, prioritizes family welfare and often leads to agency conflicts, particularly Type II agency conflicts between majority family shareholders and minority shareholders. Using a sample of manufacturing companies listed on the Indonesia Stock Exchange, this research analyzes the relationship between family ownership and the dividend payout ratio while incorporating corporate governance mechanisms as a moderating variable. Corporate governance is proxied by board independence, institutional ownership, and board size to enhance transparency and reduce conflicts of interest.The findings reveal that family ownership has a positive but insignificant effect on dividend policy. However, corporate governance mechanisms significantly enhance dividend policy by balancing the interests of majority and minority shareholders, reducing moral hazard, and improving monitoring processes. This study contributes to understanding how governance structures mediate the relationship between ownership concentration and financial policy, providing valuable insights for stakeholders in developing effective governance frameworks.
The Effect of Task Complexity and Knowledge on Audit Considerations with Experience as a Moderator Kurniawan, I Gde Fajar; Muawanah, Umi; Setia, Kohar Adi
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.44333

Abstract

Audit judgment practiced by professional auditors has always been an interesting topic in both accounting practice and literature. Given the significance of audit judgment in the field of accounting, it is unsurprising that numerous studies have attempted to identify the factors influencing it. Previous research has yielded varied findings on the impact of task complexity and auditor knowledge on audit judgment. This research aims to examine the effect of task complexity on audit judgment, the impact of auditor knowledge on audit judgment, the moderating effect of auditor experience in the relationship between task complexity and audit judgment, as well as between auditor knowledge and audit judgment. The research adopted a quantitative approach, utilizing a survey process through questionnaires. The study population consisted of auditors from 70 Public Accounting Firms in East Java, as listed in the IAPI Directory 2021. To ensure the appropriateness of the analytical method,, validity, reliability, and descriptive statistics were applied. Statistical research techniques included multiple linear regression analysis using SPSS 26. The findings reveal that task complexity significantly and negatively influences audit judgment, auditor knowledge significantly and positively influences audit judgment, and auditor experience moderates the effects of both task complexity and auditor knowledge on audit judgment.
Co-Authors Dyah Sawitri Fitrilia Farida S Kurniawan, I Gde Fajar Savitri, Dini Eka Nurul Umi Muawanah