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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum Jurnal Penelitian Hukum De Jure Integritas: Jurnal Antikorupsi JURNAL PENDIDIKAN TAMBUSAI JURNAL ILMIAH LIVING LAW Jurnal Riset Bisnis dan Investasi Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Pajak dan Keuangan Negara (PKN) LEGAL BRIEF Jurnal Ekonomi KIAT Educoretax Administrative and Environmental Law Review Journal of Legal and Cultural Analytics (JLCA) Indonesia Law Reform Journal (ILREJ) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Applied and Industrial Sciences (ESA) Priviet Social Sciences Journal Jurnal Hukum dan Sosial Politik Jurnal Dialektika Hukum Journal of Contemporary Law Studies The International Journal of Financial Systems Activa Yuris: Jurnal Hukum Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia Accounting Analysis Journal
Kartiko, Nafis Dwi
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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BEYOND BORDERS: EXPLORING THE ROLE OF FOREIGN OWNERSHIP IN CORPORATE CASH HOLDINGS? Firmansyah, Amrie; Kartiko, Nafis Dwi; Arham, Amardianto
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.20710

Abstract

High cash holdings in Indonesian banking firms raise concerns regarding efficiency and optimal resource allocation. This study investigates the impact of foreign ownership on cash holdings in Indonesian banks. This study is based on 637 firm-year observations from 46 Indonesian banks covering the 2004–2022 period. Due to incomplete yearly data, the analysis applies Ordinary Least Squares (OLS) regression using a cross-sectional approach. The results show that foreign ownership negatively affects all cash-holding proxies, particularly in mature banks with large asset bases. In contrast, it increases cash holdings in young banks with large assets and mature banks with small assets. These findings suggest that foreign investors may influence more efficient cash allocation, encouraging banks to direct resources toward productive investments. The study offers practical implications for policymakers and banking practitioners in enhancing cash management and governance structures in the presence of foreign stakeholders.
Can Tax Avoidance Be a Moderator in the Relationship Between Earnings Management and Firm Value? Firmansyah, Amrie; Amanta, Hafiz Putra; Kartiko, Nafis Dwi
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.34057

Abstract

Purpose: The study examines the effect of earnings management on firm value and investigates whether tax avoidance moderates this relationship in the context of the Indonesian capital market. The research is motivated by concerns about financial transparency and corporate credibility in emerging markets, where weak enforcement and managerial discretion often influence investor confidence. Method: The study uses panel data of 3,835 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange during 2010–2022. Samples were selected through purposive sampling based on data completeness and reporting consistency. Multiple regression analysis is employed to test the proposed hypotheses. Findings:  The result reveals that earnings management significantly reduces firm value, confirming that discretionary financial reporting practices weaken market confidence. Meanwhile, tax avoidance does not strengthen this negative effect, indicating that investors view tax minimization independently from earnings management behavior. Novelty: The study provides empirical evidence from an emerging market showing that tax avoidance does not amplify the adverse market perception of earnings management. The findings emphasize that investor responses in Indonesia are shaped more by earnings quality than tax strategies.
Reforming teacher salary policy to strengthen human capital development in Indonesia 2045 Kartiko, Nafis Dwi; Gultom, Alex Oktobertus Pandapotan
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.796

Abstract

This study aims to explore teacher salary schemes as a strategic instrument for strengthening human capital formation in the context of Indonesia Emas 2045. This study uses a qualitative approach to understand the relationship between teacher compensation and human capital quality through a conceptual and contextual analysis. The literature review method was chosen because it systematically examines theories, empirical findings, and regulatory frameworks. The main sources of research include laws and regulations governing teacher welfare, official reports from state institutions such as the Central Statistics Agency and the Ministry of Education, and international publications, including the OECD, which provide cross-country comparative data. The data collection strategy involved selecting documents with high credibility, direct relevance, and up-to-date information, which were then analyzed using content analysis techniques that emphasized categorization, interpretation, and synthesis. The results of the study show that teacher salary policy reform is a strategic prerequisite for strengthening the quality of human capital and accelerating Indonesia's competitiveness. Evidence from the 2022 PISA results, which show a decline in mathematics, reading, and science achievement, confirms the urgency of improving instructional quality based on teacher welfare and professionalism in Indonesia. Human capital theory explains that investing in educators as knowledge producers can increase productivity and drive long-term growth through skill accumulation and innovation diffusion. Literature findings show that adequate compensation strengthens motivation, retention, and pedagogical commitment, whereas low salaries correlate with a decline in teaching performance and student engagement.
TINJAUAN YURIDIS PEMBUKTIAN TERBALIK DALAM PERLINDUNGAN KONSUMEN DI SEKTOR JASA KEUANGAN Kartiko, Nafis Dwi
Jurnal Dialektika Hukum Vol 7 No 2 (2025): Jurnal Dialektika Hukum
Publisher : Law Department Jenderal Achmad Yani University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36859/jdh.v7i2.4663

Abstract

Penelitian ini menggali aspek pembuktian terbalik dalam perlindungan konsumen, khususnya di sektor keuangan. Menggunakan pendekatan yuridis normatif, penelitian ini memadukan Pendekatan Statuta dan Doktrinal, dengan fokus pada Undang-Undang Republik Indonesia Nomor 8 Tahun 1999 tentang Perlindungan Konsumen dan berbagai peraturan Otoritas Jasa Keuangan. Analisis ini melibatkan penelaahan doktrin-doktrin hukum dan literatur terkait untuk memahami implementasi prinsip pembuktian terbalik dalam peraturan dan praktik hukum. Hasil penelitian menemukan diskrepansi antara kerangka teoritis Undang-Undang Perlindungan Konsumen dan praktik nyata, dimana beban pembuktian sering kali masih dibebankan kepada konsumen. Di sektor jasa keuangan, meskipun POJK 6/POJK.07/2022 mendukung penyelesaian sengketa melalui LAPS Sektor Jasa Keuangan dengan mediasi dan arbitrase, terdapat ketidakselarasan dengan prinsip pembuktian terbalik. Pada arbitrase, kedua pihak, konsumen dan pelaku usaha, diwajibkan membuktikan klaim mereka sendiri. Temuan ini menggarisbawahi perlunya harmonisasi antara teori dan praktik hukum, khususnya dalam penerapan pembuktian terbalik untuk perlindungan konsumen yang efektif dan adil di sektor jasa keuangan.
Control corruption and innovation: Empirical evidence from upper middle income countries Kartiko, Nafis Dwi
Integritas: Jurnal Antikorupsi Vol 11 No 2 (2025): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v11i2.1480

Abstract

This study analyzes the effect of corruption control on innovation in Upper Middle Income Countries (UMIC). Using panel data from 54 UMIC countries for the period 2014-2022 with 486 observations, this study applies Ordinary Least Squares (OLS) regression to identify the relationship between variables. The results show that corruption control has a negative and significant impact on innovation in the overall sample, suggesting a transition effect that initially slows innovation due to increased compliance costs and bureaucratic complexity. However, in countries with a high number of patent applications, corruption control increases attractiveness for foreign investors, creating a conducive environment for research collaboration and technology transfer. Whereas, in countries with high tax revenue, anti-corruption policies reduce the flexibility of fiscal incentives that previously supported innovation. Therefore, corruption control policies need to be balanced with strategies that support the innovation ecosystem to ensure sustainable innovation growth and enhance global competitiveness.
Dampak Hilirisasi Industri Manufaktur Terhadap Pertumbuhan Hijau Inklusif Mu’min, M. Silahul; Kartiko, Nafis Dwi; Anam, Muhammad Syariful
Jurnal Ekonomi KIAT Vol. 36 No. 2 (2025): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2025.25093

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh hilirisasi industri manufaktur di Kalimantan terhadap pertumbuhan hijau yang inklusif. Desain/Metodologi/Pendekatan: Dengan menggunakan data dari Badan Pusat Statistik dan menerapkan konsep inclusive green growth (IGG), penelitian ini membagi pertumbuhan tersebut ke dalam tiga dimensi: ekonomi, sosial, dan lingkungan, yang diukur melalui 17 variabel. Penelitian ini mengadopsi metode normalisasi Minimum-Maksimum untuk data, sehingga memungkinkan perbandingan yang setara antarvariabel. Penelitian ini menggunakan metode regresi panel untuk mengestimasi pengaruh kebijakan hilirisasi manufaktur terhadap pertumbuhan hijau inklusif di Pulau Kalimantan. Temuan: Hasil dari penelitian ini menunjukkan variasi signifikan antarprovinsi dalam pencapaian IGGI. Analisis regresi yang dilakukan menunjukkan bahwa meskipun hilirisasi berpotensi mendukung pertumbuhan hijau, faktor-faktor lain seperti kondisi ekonomi dan sosial daerah juga berperan penting. Temuan ini menegaskan perlunya kebijakan yang terintegrasi yang tidak hanya fokus pada hilirisasi tetapi juga pada peningkatan sosial dan pengelolaan lingkungan untuk mencapai pertumbuhan yang berkelanjutan dan inklusif. Keterbatasan dan Implikasi Penelitian: Keterbatasan proksi hilirisasi (dummy) dan ketersediaan data dapat memengaruhi generalisasi; riset lanjut perlu indikator hilirisasi yang lebih granular serta evaluasi kausal jangka panjang lintas-sektor. Implikasi Praktis: Kebijakan hilirisasi berperan sebagai mekanisme kondisional yang menentukan apakah industrialisasi manufaktur mampu mendorong pertumbuhan hijau inklusif, sehingga implementasinya perlu diintegrasikan dengan regulasi lingkungan, investasi teknologi bersih, dan disesuaikan dengan karakteristik provinsi di Kalimantan. Orisinalitas/Nilai: Studi regional pertama yang menggabungkan indeks IGG komposit dan interaksi kebijakan hilirisasi-manufaktur di Kalimantan untuk menilai dampak keberlanjutan yang inklusif.
Co-Authors Agustin Widjiastuti Amanta, Hafiz Putra Amrie Firmansyah Anam, Muhammad Syariful Arham, Amardianto Astrid Athina Indradewi Boong, Vicariya Retnowati Fajar Sugianto Gultom, Alex Oktobertus Pandapotan Hanunisa, Salma Zhafira Ismi Fathia Rachmi, Ismi Fathia Mohamad Heykal Mu’min, M. Silahul Riandoko, Riko Rohman, Mohammad Syafi'ur Sanjaya, Niki Siswanto, Carissa Amanda Soegiono, Samuel Putra Stilia, Lilian Yuniar Tedjokusumo, Dave David Tokuyama , Shintaro Yuni Priskila Ginting