Articles
<![CDATA[Literasi Keuangan dari Drama Korea: Studi Netnografi Atas Konstruksi Nilai ]]>
<![CDATA[Widianingsih, Luky Patricia]]>;
<![CDATA[Kohardinata, Cliff]]>
<![CDATA[ Journal of Education Research Vol. 5 No. 1 (2024) ]]>
Publisher : <![CDATA[Perkumpulan Pengelola Jurnal PAUD Indonesia ]]>
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DOI: 10.37985/jer.v5i1.844
<![CDATA[Gempuran gelombang Korea melalui sajian konten Dramanya berpotensi menghadirkan konstruksi nilai seperti terkait dengan literasi keuangan. Tujuan penelitian ini adalah untuk mendalami bagaimana Drama Korea mengkonstruksikan literasi keuangan dan bisnis dari masyarakat. Metode penelitian yang digunakan adalah netnografi, suatu studi etnografi berbasis internet dengan pengamatan atas realitas digital pada komunitas online. Analisis data dari dokumentasi tangkapan digital melalui tahapan proses kategorisasi tema dan proses iterasi interpretasi sehingga makna nilai yang terkandung dari realitas virtual tersebut dapat ditemukan. Hasil penelitian mengkonstruksikan bahwa literasi keuangan dipahami sebagai suatu koneksi integrasi dari pengetahuan, keterampilan dan keyakinan seseorang dalam keuangan yang secara sadar kemudian memberikan arah pada sikap dan perilaku mereka dalam mengambil keputusan dan mengelola keuangan dalam balutan kesadaran spiritual dan religius. Makna ini memberikan suatu perspektif yang beyond mengindikasikan bahwa tujuan pengelolaan keuangan tidak hanya demi mencapai suatu pemenuhan kebutuhan akan kesejahteraan materialistik saja, namun juga demi mencapai suatu pemenuhan kesadaran akan perannya sebagai makhluk ciptaan Tuhan.]]>
<![CDATA[Dilema Religiusitas: Sebuah Paradoks Terkait Implementasi SDG ]]>
<![CDATA[Luky Patricia Widianingsih]]>;
<![CDATA[Riyono, Kenley Maccauley]]>
<![CDATA[ Jurnal E-Bis Vol 8 No 1 (2024): Vol. 8 No.1 2024 ]]>
Publisher : <![CDATA[Politeknik Piksi Ganesha Indonesia ]]>
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DOI: 10.37339/e-bis.v8i1.1673
<![CDATA[This study is undertaken to offer empirical insights into the impact of countries with varying levels of religiosity and different GDP conditions on the implementation of the Sustainable Development Goals (SDGs). There are 127 countries in the world as the sample. The data analysis method uses multiple regression analysis. To separate between low and high-religiosity countries, the data is separated based on the median of religiosity. The religiosity variable uses an index religiosity publication, GDP uses a measure of country income released by the World Bank, while the implementation of SDGs uses an index released by the United Nations. The results of this study show that religiosity has a negative effect on SDG while GDP has a positive effect on SDG. The findings of this study should be interpreted with caution. Commitment to realizing sustainability goals needs the support of various stakeholders, according to the findings of this research including religious leaders, government, and the community.]]>
<![CDATA[THE IMPACT OF INTANGIBLE ASSET AND RESEARCH AND DEVELOPMENT ON FIRM VALUE ]]>
<![CDATA[Jacqueline, Jacqueline]]>;
<![CDATA[Luky Patricia Widianingsih]]>;
<![CDATA[Anastasia Filiana Ismawati]]>
<![CDATA[ Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 2 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF) ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/jaef.v5i2.4553
<![CDATA[In the era of globalization, advances in science and developments in information technology encourage the world’s economic growth. New forms and methods of economic activities, such as e-commerce, are born. As a technology-based industry, e-commerce is assessed by its intangible assets. The sustainability of this sector is proven by its research and development activities. In recent years, China has become the country that dominates the world’s e-commerce market. Now, e-commerce is one of the industries highlighted by investors in the trading world. This research aims to analyze the effect of intangible assets and research and developments on Chinese e-commerce firm value. The samples used in this study were 17 Chinese e-commerce companies listed on the 3 largest United States Stock Exchanges, namely NASDAQ, NYSE and NYSE American during the 2014- 2019 period. Data collection uses secondary data derived from each annual report. The analysis was conducted using multiple regression supported by SPSS version 22. This study showed that intangible assets and research and development positively affected firm value. The result indicates that both intangible assets and research and development have a positive effect on firm value.]]>
<![CDATA[CSR, GCG, dan Kinerja Keuangan: Bukti Empiris dari Perusahaan Sektor Energi dan Basic Material di Indonesia ]]>
<![CDATA[Pramudita, Nieke Ayu]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v6i1.3863
<![CDATA[Penelitian ini bertujuan untuk melihat pengaruh CSR disclosure dan good corporate governance terhadap financial performance. Variabel independen penelitian ini adalah corporate social responsibility yang diukur dengan indeks GRI serta good corporate governance yang diproksikan dengan dewan komisaris, komisaris independen, dan kepemilikan institusional. Sedangkan variabel dependen penelitian ini adalah financial performance yang diproksikan dengan return on asset (ROA). Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini sebanyak 27 perusahaan sektor energi dan basic materials yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021. Hasil penelitian menunjukkan bahwa CSR disclosure berpengaruh terhadap financial performance. Variabel GCG yang diproksikan dengan dewan komisaris tidak berpengaruh terhadap financial perfomance. Variabel GCG yang diproksikan dengan komisaris independen berpengaruh terhadap financial performance. Variabel GCG yang diproksikan dengan kepemilikan institusional tidak berpengaruh terhadap financial performance.]]>
<![CDATA[The Indonesia's Financial Landscape: P2P Loan Growth, Bank Performance and The Covid-19 Connection ]]>
<![CDATA[Kohardinata, Cliff]]>;
<![CDATA[Suhardianto, Novrys]]>;
<![CDATA[Tjahjadi, Bambang]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v16n1.p105-120
<![CDATA[Introduction/ Main Objectives: This study investigated the impact of peer-to-peer (P2P) loan growth on banking credit growth in Indonesia, specifically focusing on regions with low and high-risk non-performing loan (NPL) banking, both before and during the exogenous shock of the COVID-19 pandemic. Background Problems: The digitalization of the banking industry faces a new challenge caused by start-up companies taking advantage of financial technology (FinTech) to create a new business model and financial innovation that can create financial solutions for the community. Research Methods: The research employed a panel regression model using monthly data from 33 provinces in Indonesia. The data spans from July 2019 to March 2020, representing the period before the COVID-19 pandemic, and from July 2020 to March 2021, covering the pandemic period. Finding / Results: The regression analysis of data from the pre-COVID-19 periods revealed that the P2P loan growth negatively affects the banking credit growth in the provinces with low-risk banking NPLs; while on the contrary, during the COVID-19 pandemic, the P2P loan growth positively affects the banking credit growth in the provinces with high-risk banking NPL. Conclusion: The complementary impact of the P2P platform on banking occurred during the COVID-19 pandemic, but banks must remain vigilant because the P2P platform had become a substitute for banking prior to the COVID-19 pandemic. Therefore, when the COVID-19 pandemic passes and the stimulus from the financial services authority is no longer valid, there are still potentials for the P2P platform to substitute banks in Indonesia.]]>
<![CDATA[HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE? ]]>
<![CDATA[Anastasia, Michelle]]>;
<![CDATA[Kohardinata, Cliff]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2024.15.2.17
<![CDATA[Abstrak – Bagaimana Organisasi Turut Terlibat atas Kepuasan Kerja dan Kinerja Auditor yang Buruk?Tujuan Utama - Penelitian ini dilakukan untuk memberikan bukti empiris atas kontribusi kecerdasan emosional dan spiritual pada kepuasan dan kinerja auditor.Metode - Penelitian ini menggunakan metode analisis SEM dengan tiga persamaan struktural. Sampel yang digunakan adalah auditor dari berbagai provinsi di Indonesia.Temuan Utama - Hasil yang diperoleh membuktikan bahwa kecerdasan emosional dan kecerdasan spiritual memberikan dampak positif pada kepuasan dan kinerja auditor. Kepuasan kerja juga berpengaruh signifikan terhadap kinerja yang dilakukan. Hal ini mengindikasikan bahwa kepuasan kerja merupakan hal yang krusial untuk diperhatikan.Implikasi Teori dan Kebijakan – Untuk meningkatkan kepuasan dan kinerjanya, seorang auditor harus dapat mengelola emosi dan memiliki keyakinan yang kuat. Organisasi juga harus bisa membuat strategi yang dapat meningkatkan kepuasan dan kinerja auditor.Kebaruan Penelitian - Penggunaan variabel yang merepresentasikan faktor psikologis bagi kepuasan dan kinerja seorang auditor menjadi kekuatan perspektif penelitian ini. Abstract – How Do Organizations Share Responsibility for Auditor Job Satisfaction and Poor Performance?Main Purpose - This study investigates empirical evidence of the contribution of emotional and spiritual intelligence on auditor satisfaction and performance.Method - This study employs SEM analysis method with three structural equations. The sample is auditors from various provinces in Indonesia.Main Findings - The results proved that emotional and spiritual intelligence positively affect job satisfaction and auditor performance. Furthermore, auditor job satisfaction positively influences their performance. These findings underscore the importance of job satisfaction for auditor outcomes.Theory and Practical Implications – To enhance satisfaction and performance, an auditor must be able to manage emotions and have strong confidence. Organizations must also be able to devise strategies that can improve auditor satisfaction and performance.Novelty – The use of variables representing psychological factors for the satisfaction and performance of an auditor becomes a strength in the perspective of this research]]>
<![CDATA[The Effect Of Board Capital On The Efficiency Of Indonesian Commercial Banks In 2020-2022 ]]>
<![CDATA[Steven Sanjaya]]>;
<![CDATA[Luky Patricia Widianingsih]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i4.6142
<![CDATA[This study aims to examine whether Board Capital factors have an effect on the efficiency of state-owned and private commercial banks in Indonesia. This study uses secondary data from annual reports and LinkedIn for 48 commercial banks in Indonesia for the period 2020-2022. The results of the study show that Education Capital does not have an effect on bank efficiency, Experience Capital has a negative effect, and Networking Capital has a positive effect. The significant control variables are NIM, Bank size, Bank age, and Pandemic year. Board of directors' networking becomes an important factor in improving bank efficiency in Indonesia.]]>
<![CDATA[IS P2P LENDING EMERGING AS A NEW THREAT TO BANK CREDITS? ]]>
<![CDATA[Stanley, Nicklaus]]>;
<![CDATA[Kohardinata, Cliff]]>;
<![CDATA[Widianingsih, Luky Patricia]]>;
<![CDATA[Junianto, Yopy]]>;
<![CDATA[Ismawati, Anastasia Filiana]]>;
<![CDATA[Sari, Evi Thelia]]>
<![CDATA[ Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF) ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/jaef.v6i1.4630
<![CDATA[The emergence of fintech is one of the newest business models in the financial sector. One of fintech’s service products is P2P platforms. Since the P2P platform first emerged, it has experienced drastic and significant changes. The banking sector, which distributes credits to consumers in the form of working capital credit, consumption credit, and investment credit, has a major contribution to Indonesia’s economic growth and must be cautious of the significant growth of P2P lending. This empirical study aims to examine the impact of P2P lending on working capital credit, consumption credit, and investment credit in Indonesia throughout 2022. This empirical study uses secondary data obtained from the Financial Services Authority (OJK) website from January 2022 to December 2022which is then analyzed using panel data regression. The results of this empirical study show that P2P lending does not significantly affect working capital credit and investment credit, but instead has a significant positive effect on consumption credit.]]>
<![CDATA[PERAN NARSISME CEO DAN KOMPOSISI GENDER DEWAN DIREKSI DALAM MENINGKATKAN KUALITAS PELAPORAN KEBERLANJUTAN: PERUSAHAAN-PERUSAHAAN DI ASEAN ]]>
<![CDATA[Kushandojo, Adeline Hamidy]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 2 (2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sultan Agung ]]>
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DOI: 10.37403/financial.v10i2.613
<![CDATA[Perusahaan global semakin fokus pada integrasi Tanggung Jawab Sosial Perusahaan (CSR) dengan Pembangunan Berkelanjutan, beralih dari sekedar mencari keuntungan ke pelibatan aktif dalam isu sosial dan lingkungan. Agenda SDG 2030 yang diluncurkan oleh PBB bertujuan untuk menyelaraskan strategi bisnis dengan dimensi ekonomi, sosial, dan lingkungan yang terintegrasi. Meskipun kesadaran terhadap SDG meningkat, banyak perusahaan, termasuk ASEAN, belum sepenuhnya menerapkannya, dengan performa lingkungan yang rendah. Keberagaman gender dalam dewan direksi dan narsisme CEO dianggap berpengaruh pada kualitas laporan keberlanjutan. CEO narsistik sering kali mengungkapkan praktik berkelanjutan secara transparan untuk meningkatkan citra publik, sedangkan keberagaman gender dapat mempengaruhi gaya kepemimpinan dan perspektif dalam dewan. Penelitian ini bertujuan untuk menguji pengaruh antara karakteristik dewan dan pelaporan keberlanjutan di ASEAN, dengan fokus pada standar pelaporan Communication on Progress (CoP) dari United Nations. Penelitian menggunakan metode kuantitatif. Hasil penelitian ini menunjukkan bahwa variabel komposisi gender dewan direksi memiliki pengaruh negatif terhadap kualitas laporan keberlanjutan negara ASEAN. Sementara itu, narsisme CEO memiliki pengaruh positif terhadap kualitas laporan keberlanjutan negara ASEAN.]]>
<![CDATA[Banking on Transparency: The Role of Stakeholders Pressure in Indonesian Sustainability Reporting ]]>
<![CDATA[Renata, Madeline]]>;
<![CDATA[Widianingsih, Luky Patricia]]>;
<![CDATA[Cliff Kohardinata]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i4.1372
<![CDATA[Sustainability reports have become essential for stakeholders in various industries. However, a concerning lack of transparency persists, where reported information may not reflect actual practices. This study examines the influence of three key banking industry stakeholders - employees, government, and customers - on the transparency of sustainability reports. Transparency is measured by the frequency of sustainability reporting (SR) and the level of SR assurance. The study analyzes 38 banking companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Multiple linear regression is employed as the analytical method. Findings reveal that employee pressure significantly positively impacts the frequency of SR reporting, while public and government pressure shows no such effect. Interestingly, both employee and government pressure positively influence the level of SR assurance, while public pressure again demonstrates no significant impact. This research contributes to a deeper understanding of stakeholder influence on transparency in banking industry sustainability reporting. The findings can assist companies in enhancing their reporting transparency and better meeting stakeholder expectations.]]>
