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All Journal Infestasi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Akuntansi dan Keuangan Indonesia Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Business Management and Economic Development COUNT: Journal of Accounting, Business and Management IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JPS (Jurnal Perbankan Syariah)
Nugroho, Dwiyanjana Santyo
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Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Mechanical Engineering Public Health Social Sciences Other

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Effect of Financial Literacy and Fintech Payment of Financial Management Behavior with Internal Locus of Control as Moderator Hidayati, Aulia Riska; Nugroho, Dwiyanjana Santyo
Journal of Business Management and Economic Development Том 1 № 02 (2023): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.124

Abstract

This study examines private university students in West Jakarta which aims to determine the effect of financial literacy and fintech payments on financial management behavior with internal locus of control as a moderator variable. The dependent variables used are financial literacy and fintech payments. The analysis of this study used multiple linear regression with SPSS 27 (Statistical Package for Social Science). The results of this study indicate that: (a) financial literacy influences financial management behavior; (b) fintech payments affect financial management behavior; (c) internal locus of control strengthens the relationship between financial literacy and financial management behavior; (d) the internal locus of control strengthens the relationship between fintech payments and financial management behavior. Keywords:financial literacy, fintech payments, financial management behavior, locus of control
THE EFFECT OF AUDITEE CHARACTERISTICS AND AUDIT TENURE ON AUDIT OPINION IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Dewi, Azzahra Aulia; Nugroho, Dwiyanjana Santyo
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i1.215

Abstract

Increased investment activity makes the use of financial statements and audit opinions on financial statements also increase. This is because investors will pay attention to the opinion before investing in order to get confidence and know the reliability of information in the financial statements. This study aims to determine empirically the effect of institutional ownership, current ratio, operating margin to total asset ratio, and audit tenure on audit opinion in banking companies listed on the Indonesia Stock Exchange in 2020 - 2022. This study uses quantitative methods, researchers tested and analyzed 102 samples consisting of 34 banking companies selected by purposive sampling method and analyzed using logistic regression. The results of this study indicate that institutional ownership and current ratio have an effect on audit opinion, while operating margin to total asset ratio and audit tenure have no effect on audit opinion. This study only examines banking companies and only uses financial statements for 2020-2022 to see changes in conditions during the covid-19 pandemic to the recovery period from the covid-19 pandemic. Researchers hope that this research can be a source of reading and become a reference material for investors who want to invest in banking companies.
Tantangan Kinerja Keberlanjutan pada Tepi Coffee Fauziyah, Alifah Hafidz; Azahra, Athiyyah Raras; Hidayat, Meyva Ashilah; Rossa, Vidya Dharma; Nugroho, Dwiyanjana Santyo
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2721

Abstract

Penelitian ini membahas tantangan keberlanjutan yang dihadapi Tepi Coffee, sebuah usaha mikro kecil menengah (UMKM) di sektor coffee shop. Penelitian ini menggunakan metode kualitatif.  Fokus utama penelitian adalah analisis tantangan pada aspek ekonomi, sosial, dan lingkungan, serta strategi keberlanjutan yang diterapkan oleh Tepi Coffee. Hasil penelitian menunjukkan bahwa biaya tambahan untuk praktik keberlanjutan menjadi hambatan utama, terutama karena jumlah pelanggan yang masih terbatas. Selain itu, tantangan dalam rantai pasok menambah kompleksitas implementasi keberlanjutan. Strategi keberlanjutan Tepi Coffee saat ini berfokus pada stabilitas ekonomi jangka pendek melalui peningkatan penjualan dan profitabilitas. Kolaborasi dengan berbagai pihak disarankan untuk membantu UMKM mengatasi tantangan ini dan meningkatkan kinerja keberlanjutan secara bertahap.
Perancangan Brand Guideline Sebagai Strategi Promosi Produk Libong Coffee Aristi Putri, I Gusti Ayu Agung; Rahmat, Felisianus Novandri; Fitrianto, Adi; Nugroho, Dwiyanjana Santyo
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 3 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i3.5171

Abstract

Libong Coffee merupakan kedai kopi yang menawarkan produk kopi khas Manggarai yang berlokasi di Senen Garden, Jakarta Pusat. Kedai ini sudah cukup lama beroperasi namun peminat dari kedai ini masih terbatas. Pasca beroperasi, kedai ini memiliki permasalahan pada brand identity dari bisnisnya. Salah satu upaya tim Pengabdian Kepada Masyarakat (PKM) dari Universitas Media Nusantara Citra yaitu mengadakan sosialisasi brand guideline. Tujuan kegiatan ini sebagai strategi promosi produk yang membantu mengarahkan terkait branding dan mengenalkan lebih luas produk dari Libong Coffee. Metode kegiatan ini diawali dengan tahap wawancara, brainstorming dan perancangan desain. Hasil dari kegiatan Pengabdian Kepada Masyarakat ini adalah desain brand guideline bagi Libong Coffee. Selain itu kegiatan ini menghasilkan pemahaman dan literasi kepada mitra Libong Coffee terhadap pentingnya brand guideline dalam sebuah branding untuk mengembangkan bisnis kedai kopi ke depannya. Di mana, adanya brand guideline ini dapat diimplementasikan dengan maksimal. Sehingga produk-produk yang ditawarkan oleh Libong Coffee dapat dikenal lebih luas lagi.
Green Human Resource Management On Sustainable Performance: The Mediating Role Of Digital Innovation Tobing, Rudy; Nugroho, Dwiyanjana Santyo
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 13 No 2 (2024): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v13i2.2150

Abstract

This study analyses the mediating role of digital innovation variables on the relationship between green human resource management (GHRM) and sustainability performance. This research method uses a mixed method, combining primary data in questionnaires and focus group discussions (FGD). This study also uses an experimental approach, which treats respondents, so the questionnaire is distributed to respondents 2 times. The findings of this study indicate that digital innovation can mediate the relationship between GHRM and sustainability performance. In addition, this study also proves that there is an increase in the role of digital innovation as a mediator after treatment compared to before treatment. This finding provides theoretical implications that GHRM can be supported by digital innovation so that it can be a reference for further research. This finding can be a reference for the government and start-up technology companies to accommodate the needs of companies in implementing GHRM. This is important because the starting point for companies to perform sustainability is to equip employees to be aware of the importance of the environment and sustainability.
MSME Lending And Bank Efficiency: Comparison Between Indonesia And Malaysia Nugroho, Dwiyanjana Santyo; Aji, Tri Susilo Wahyu
JPS (Jurnal Perbankan Syariah) Vol 5 No 2 (2024): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v5i2.2077

Abstract

MSMEs are one of the pillars of the country's economy; banking has a role in facilitating financing for MSMEs so that they can proliferate. On the other hand, banks must consider the cost efficiency they produce, considering that MSMEs are one of the sectors with high credit risk. This study aims to prove that financing for MSMEs can increase bank efficiency and that there are differences between banking in Indonesia and Malaysia. This study uses quantitative with an associative and comparative approach. The population of this study is banks listed on the Indonesia Stock Exchange and Bursa Malaysia in the 2020-2023 period. The Indonesian sample technique uses the purposive sampling method, and Malaysia uses the saturated sample method. The analysis technique uses stochastic frontier analysis (SFA), multiple linear regression, and difference tests with the help of statistical tools like Stata 17. The findings of the study show that financing for MSMEs affects bank efficiency. There is no difference between bank efficiency in Malaysia and Indonesia, but there is a significant difference between MSME financing in Malaysia and Indonesia. The theoretical implications of this study complement the theory regarding the relationship between MSME financing and bank efficiency. The practical implications of this research can provide recommendations to regulators in Indonesia to boost banking by increasing the financing ratio to MSMEs.
Performance of MSMEs with Disabilities: Digital Financial Inclusion as an Intermediary for Digital Transformation and Financial Literacy Nugroho, Dwiyanjana Santyo; Alamin, Ahmad Fikri; Anita, Anita; Krisnandika, Verina Ruth
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.551

Abstract

This study aims to analyze the influence of digital transformation and financial literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) with disabilities in DKI Jakarta, with digital financial inclusion as a mediating variable. Primary data were collected from 30 respondents who are MSME actors with disabilities using questionnaires and analyzed with Structural Equation Modeling – Partial Least Squares (SEM-PLS). The outer model test results confirmed the validity and reliability of the instruments. However, key findings from the inner model test indicate that digital transformation significantly and negatively affects both digital financial inclusion and the performance of MSMEs with disabilities. Meanwhile, financial literacy does not significantly influence either digital financial inclusion or the performance of MSMEs with disabilities. Digital financial inclusion was not proven to mediate the relationship between digital transformation and financial literacy on the performance of MSMEs with disabilities. The implications of this study indicate that the current digitalization efforts and financial literacy levels among MSMEs with disabilities in DKI Jakarta are not yet optimal or even pose challenges, thus failing to effectively enhance performance. This study emphasizes the urgency of more inclusive and adaptive assistance programs to ensure positive digital transformation implementation and optimized utilization of digital financial services for MSMEs with disabilities.
HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENTS: THE MODERATING ROLE OF AUDIT COMMITTEE Nugroho, Dwiyanjana Santyo; Diyanty, Vera
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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

Abstract

This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of FFS. Interestingly, managers with high ego do not commit fraudulent financial reporting. The AC can minimize the stimulus, opportunity, and capability of the manager to make FFS. On the other hand, the AC cannot minimize the rationalization, ego, and collusion network of the manager. Theoretically, this study contributes to developing the situational action theory literature related to FFS and the fraud hexagon framework. This study provides academic implications that the arguments and empirical research findings that examine the behavior of managers in committing fraudulent financial reporting can be built not only based on the proxies used, but also by referring to the fraud theoretical framework.
Bank Efficiency and Risk-Taking: The Role of Revenue Differentiation Nugroho, Dwiyanjana Santyo; Aji, Tri Susilo Wahyu
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32095

Abstract

Intense competitive pressures, including from fintech players, are suppressing banks' profit margins, which can encourage excessive risk-taking behavior that aligns with the Competition-Fragility Theory's premise. Therefore, the urgency of this study is to analyze how the bank's internal strategies—particularly cost efficiency and risk mitigation strategies in the form of income diversification—work to influence banks' risk-taking decisions. This study specifically examined the relationship and the role of income diversification moderation. This research method uses a quantitative approach with panel data from banks listed on the Indonesia Stock Exchange (IDX) in the 2020-2024 period, by applying purposive sampling as a sample criterion. Cost efficiency was measured using Stochastic Frontier Analysis (SFA), while the relationship between variables was analyzed through multiple linear regression analysis and Interaction Test, with dependent variables in the form of Z-scores. The findings show that cost efficiency has a significant negative influence on bank performance, reflecting more cautious risk-taking. However, income diversification has been shown to moderate such negative influences, allowing banks to take on greater risk without sacrificing financial stability. These findings suggest that a cost-efficiency strategy balanced with revenue diversification can optimize bank growth while maintaining a balance between risk and stability.
Co-Authors Adi Fitrianto Aji, Tri Susilo Wahyu Alamin, Ahmad Fikri Anita Anita Aristi Putri, I Gusti Ayu Agung Azahra, Athiyyah Raras Dewi, Azzahra Aulia Fauziyah, Alifah Hafidz Felisianus Novandri Rahmat Hidayat, Meyva Ashilah Hidayati, Aulia Riska Krisnandika, Verina Ruth Rossa, Vidya Dharma Rudy Tobing, Rudy Vera Diyanty