Article Per Year (5 Year)
p-Index From 2021 - 2026
5.844
P-Index
This Author published in this journals
All Journal Indonesian Journal of Electronics and Instrumentation Systems Jurnal Teknik Mesin Jurnal ELTIKOM : Jurnal Teknik Elektro, Teknologi Informasi dan Komputer Faktor Exacta TIJAB (The International Journal of Applied Business) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Gorontalo Accounting Journal FINANCIAL : JURNAL AKUNTANSI Forum Manajemen Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal Pengabdian Masyarakat Asia AJAD : Jurnal Pengabdian kepada Masyarakat Riset Akuntansi (RISTANSI) Sustainable : Jurnal Akuntansi Edusifa: Jurnal Pendidikan Islam Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Indonesian Research Journal on Education Balance : Media Informasi Akuntansi dan Keuangan Jurnal Simki Postgraduate Journal of Multiperspectives on Accounting Literature JUPARITA: Jurnal Pariwisata Tawangmangu Advantage: Journal of Management and Business Journal of Sustainable Community Development Jurnal Media Akademik (JMA) JUTRIANCE Journal of Transformative Governance and Social Justice JURALINUS JURDIASRA Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat SiRad: Pelita Wawasan Jurnal Manajemen dan Ilmu Administrasi JBIAM REVIU: Accounting, Business & Organizations Jurnal Simki Postgraduate
INDRA LUKMANA PUTRA
Unknown Affiliation
Religion Aerospace Engineering Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Other

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
Impact of Carbon Tax and Financial Performance on Business Sustainability Transport Firms Resha Mulyono; Abdhul Muadzin Hidayatulloh; Indra Lukmana Putra
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.772

Abstract

abstrack Climate change has become a major global issue affecting environmental sustainability, economic stability, and business activities across various sectors, including transportation. The transportation sector is recognized as one of the largest contributors to carbon emissions due to its heavy reliance on fossil fuels. In response to environmental challenges, the Indonesian government implemented a carbon tax policy in 2022 as part of its sustainable fiscal reform agenda. The implementation of carbon tax is expected to encourage companies to reduce emissions and improve operational efficiency; however, it may also increase operational costs and affect corporate financial performance and sustainability.This study aims to analyze the effect of carbon tax and financial performance on the business continuity of transportation companies in Indonesia during the period 2022–2024. The background problem of this study is the limited empirical evidence regarding how environmental fiscal policies influence corporate sustainability, particularly in Indonesia’s transportation sector. The novelty of this study lies in its integration of carbon tax policy, financial performance, and business continuity within a single empirical framework focusing on transportation companies in Indonesia.This study employs a quantitative research approach using secondary data obtained from annual financial reports of transportation companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Financial performance is measured using Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). The collected data are analyzed using multiple regression analysis to examine the relationship between carbon tax and financial performance variables on business continuity.The findings indicate that financial performance significantly influences business continuity. Companies with strong profitability and liquidity tend to demonstrate better operational sustainability and adaptability to environmental regulations. Meanwhile, carbon tax policy creates additional operational pressures that may affect companies with weak financial conditions. The study concludes that transportation companies need to improve financial resilience and operational efficiency to maintain long-term sustainability under environmental regulatory pressures. The results of this study are expected to provide practical implications for policymakers and business practitioners in developing adaptive and sustainable business strategies. Abstrak Perubahan iklim isu global utama memengaruhi keberlanjutan lingkungan, stabilitas ekonomi, dan aktivitas bisnis di berbagai sektor, termasuk sektor transportasi. Sektor transportasi merupakan salah satu penyumbang emisi karbon terbesar karena ketergantungannya yang tinggi terhadap bahan bakar fosil. Sebagai respons terhadap tantangan lingkungan tersebut, Pemerintah Indonesia mulai menerapkan kebijakan pajak karbon pada tahun 2022 sebagai bagian dari agenda reformasi fiskal berkelanjutan. Implementasi pajak karbon diharapkan mampu mendorong perusahaan untuk mengurangi emisi karbon dan meningkatkan efisiensi operasional. Namun demikian, kebijakan ini juga berpotensi meningkatkan biaya operasional sehingga dapat memengaruhi kinerja keuangan serta keberlanjutan usaha perusahaan. Tujuan riset menganalisis pengaruh pajak karbon dan kinerja keuangan terhadap keberlangsungan usaha perusahaan transportasi di Indonesia selama periode 2022–2024. Permasalahan melatarbelakangi terbatasnya bukti empiris mengenai pengaruh kebijakan fiskal berbasis lingkungan terhadap keberlanjutan perusahaan, khususnya pada sektor transportasi di Indonesia. Kebaruan penelitian pada integrasi kebijakan pajak karbon, kinerja keuangan, dan keberlangsungan usaha dalam satu kerangka empiris yang berfokus pada perusahaan transportasi di Indonesia. Kajian kuantitatif data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Kinerja keuangan diukur menggunakan indikator Return on Equity (ROE), Current Ratio (CR), dan Debt to Equity Ratio (DER). Data dianalisis regresi linier berganda untuk menguji pengaruh pajak karbon dan kinerja keuangan terhadap keberlangsungan usaha. Hasil kinerja keuangan berpengaruh signifikan terhadap keberlangsungan usaha. Tingkat profitabilitas dan likuiditas yang baik cenderung memiliki keberlanjutan operasional yang lebih tinggi serta kemampuan adaptasi lebih baik terhadap regulasi lingkungan. Kebijakan pajak karbon menimbulkan tekanan biaya operasional tambahan yang berpotensi memengaruhi perusahaan dengan kondisi keuangan yang relatif lemah. Perusahaan transportasi memperkuat ketahanan keuangan, meningkatkan efisiensi operasional, serta mengembangkan strategi bisnis adaptif demi keberlanjutan usaha di tengah meningkatnya tekanan regulasi lingkungan. Temuan implikasi praktis bagi pembuat kebijakan dan pelaku usaha dalam merumuskan strategi bisnis yang berkelanjutan serta mendukung implementasi kebijakan fiskal hijau di Indonesia.
Strengthening Management Accounting of Village Credit Institutions (LPDs): Evidence Balinese Customary Villages i wayan suarjana; Indra Lukmana Putra
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.773

Abstract

Abstract Village Credit Institutions (Lembaga Perkreditan Desa LPDs) represent a unique sui generis legal entity operating within a pluralistic legal system that integrates Indonesian statutory law with Balinese customary law. While this hybrid legal framework has strengthened customary village governance, its implications for management accounting practices and organizational accountability remain underexplored. This study investigates how the business law framework governing LPDs influences management accounting systems, institutional accountability, and financial sustainability in supporting customary village empowerment. A normative juridical approach was employed using statutory, conceptual, and case analyses of the Indonesian Microfinance Institution Law, Bali Provincial Regulation No. 3 of 2017, judicial decisions, customary regulations (awig-awig), and institutional reports. The findings indicate that the sui generis legal status of LPDs provides governance flexibility that reinforces management accounting practices through participatory budgeting, internal control, transparent financial reporting, and mandatory profit allocation for customary village development. Although horizontal legal harmonization remains challenging, legal pluralism enhances institutional legitimacy, stakeholder accountability, and sustainable financial management by aligning formal regulations with indigenous governance mechanisms. This study proposes a legal–management accounting governance framework demonstrating that business law functions not merely as a regulatory instrument but also as an institutional foundation for strengthening management control, accountability, and long-term financial sustainability in indigenous financial institutions. The findings contribute to both business law and management accounting literature by extending governance perspectives within hybrid legal environments. Abstrak Latar Belakang: Lembaga Perkreditan Desa (LPD) di Bali merupakan entitas hukum yang unik dalam sistem keuangan Indonesia, yang menggabungkan prinsip hukum positif dengan nilai-nilai kearifan lokal. LPD beroperasi sebagai lembaga keuangan mikro dalam lingkup desa adat dengan mengimplementasikan sistem hukum ganda yang menciptakan kompleksitas yuridis dalam operasionalnya. Tujuan: Penelitian ini bertujuan menganalisis konstruksi yuridis aspek hukum bisnis LPD dalam konteks pemberdayaan desa adat, mencerminkan sinkronisasi regulasi vertikal dan horizontal LPD, mengkaji penguatan yuridis status hukum LPD sebagai badan hukum sui generis, dan menganalisis efektivitas norma hukum dalam mendukung peran LPD sebagai instrumen pemberdayaan desa adat. Metode: Penelitian menggunakan metode yuridis normatif dengan pendekatan peraturan-undangan, konseptualisasi, dan kasus. Bahan hukum primer meliputi UU No. 1 Tahun 2013 tentang Lembaga Keuangan Mikro, Peraturan Daerah Provinsi Bali No. 3 Tahun 2017, dan keputusan pengadilan terkait pembebasan LPD. Analisis dilakukan secara deskriptif-analitis dengan interpretasi sistematik dan teleologis. Hasil: Status LPD sebagai badan hukum sui generis menciptakan kompleksitas dalam penerapan sistem hukum ganda namun memberikan ketidakadilan dalam mengakomodasi nilai-nilai adat. Terdapat 1.433 LPD dengan total aset Rp 28,7 triliun yang telah memberikan kontribusi Rp 1,2 triliun untuk pembangunan desa adat selama 2019-2023. Sinkronisasi vertikal menunjukkan konsistensi kecukupan, namun sinkronisasi horizontal tetap menahan tantangan harmonisasi. Tingkat penyelesaian melalui mekanisme adat mencapai 94% dengan waktu rata-rata 21 hari. Kesimpulan: Konstruksi hukum LPD menciptakan model inovatif yang memberikan ketidakadilan nilai-nilai kearifan lokal namun menimbulkan kompleksitas kepastian hukum. Efektivitas norma hukum LPD tercermin dari kontribusi nyata terhadap pemberdayaan desa adat melalui mekanisme alokasi keuntungan wajib dan implementasi tanggung jawab sosial berbasis Tri Hita Karana. Kata Kunci: hukum bisnis; LPD; desa adat; kearifan lokal; pluralisme hukum; badan hukum sui generis
Penguatan Manajemen Aset Konstruksi dan Revitalisasi Infrastruktur Sosial di TPST 3R Gadingkulon Indra Lukmana Putra; Annisa Fatimah; Moch. Khamim; Novi Nugrahani; Nindia Rizky Ismawa; Nugraha Wijayanto
Darma Abdi Karya Vol. 5 No. 1 (2026): Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/darmaabdikarya.v5i1.3016

Abstract

Sistem pengelolaan sampah berbasis masyarakat di negara berkembang mengalami tata kelola aset terfragmentasi, praktik pemeliharaan reaktif, dan pemanfaatan infrastruktur sosial yang belum optimal, sehingga membatasi efisiensi operasional dan keberlanjutan jangka panjang. Dalam rangka mengatasi ketidakefisienan struktural tersebut melalui intervensi pengabdian kepada masyarakat di TPST 3R Gading Kulon, Kota Malang, dengan mengintegrasikan manajemen aset konstruksi dan revitalisasi infrastruktur sosial. Intervensi meliputi penataan ulang infrastruktur, inventarisasi dan klasifikasi aset secara sistematis, pengembangan protokol pemeliharaan yang terstandarisasi, serta penerapan sistem pencatatan aset dan keuangan yang akuntabel. Optimalisasi alur kerja dan reorganisasi tata ruang diterapkan untuk meningkatkan efisiensi operasional, sirkulasi pengguna, dan pemanfaatan fungsi fasilitas. Data dikumpulkan melalui observasi lapangan, konsultasi dengan pemangku kepentingan, dan penilaian operasional sebelum dan sesudah intervensi. Hasil intervensi menunjukkan peningkatan signifikan fungsi infrastruktur, keterlacakan aset, dan kualitas tata kelola. Peralihan dari pemeliharaan reaktif ke pemeliharaan terstruktur mengurangi gangguan operasional dan memperpanjang umur layanan aset. Integrasi sistem pengelolaan keuangan dan aset meningkatkan transparansi, akuntabilitas, dan ketepatan pengambilan keputusan dalam kerangka operasional TPST 3R. Kontribusi pada literatur ilmu manajemen dengan menawarkan model integratif yang menghubungkan tata kelola aset teknis dengan hasil sosial-ekonomi. Model tersebut menunjukkan skalabilitas dan relevansi sistem infrastruktur terdesentralisasi serupa di negara berkembang. Program ini sejalan dengan SDGs tujuan 9 (Industri, Inovasi, dan Infrastruktur) serta tujuan 11 (Kota dan Komunitas Berkelanjutan), sekaligus mendukung RPJMN Indonesia 2025–2029 dan prioritas riset nasional di bidang teknologi terapan serta infrastruktur berkelanjutan.
STRATEGIC COMPENSATION DESIGN AND MARKETING SUCCESS: AN EMPIRICAL STUDY OF FACILITATIVE EMPLOYEE ALLOWANCES Indra Lukmana Putra; Candrawati Triesti; Peni Puspitasari; Yekie Senja Oktora
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): (Vol 1 No 2 (2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0015

Abstract

Research Objective - examine impact facilitative allowances specifically beauty, clothing, and communication allowances marketing performance of employees. Focuses how allowances influence motivation, productivity, customer engagement, and achievement of sales targets, as well as their role in strengthening professional image and client trust. Research Method – quantitative research employed using a survey method. Data collected h questionnaires distributed to marketing staff service and retail sectors in Indonesia, purposive sampling techniques. Multiple linear regression analysis SPSS to measure both the simultaneous and partial effects of the allowances on marketing performance. Research Findings – reveal beauty, clothing, and communication allowances simultaneously get positive and significant effect on marketing performance. Communication allowance strongest influence, followed clothing allowance and beauty allowance. Marketing employees who receive facilitative benefits tend more motivated, productive, and effective in building customer relationships, turn boosts sales performance. Theoretical and Policy Implications – marketing and human resource management theories highlighting employee appearance and communication skills suddenly key drivers customer trust and brand image. For management, allocating allowances support marketing employees appearance and communication effectiveness can serve strategic investment  competitiveness and market reach. Novelty of the Research – combined effect non-financial facilitative allowances on marketing performance rarely addressed previous research. Allowances are not merely aesthetic or operational perks, but strategic tools, enhance sales outcomes and strengthen brand positioning.
Designing a Community-Driven Circular Value Chain for Plastic Upcycling in Indonesia’s TPS 3R Systems Indra Lukmana Putra; Triesti Candrawati Candrawati; Peni uspitasari; Yekie Senja Oktora; Mohammad Junus
Reviu Accounting, Business & Organizations Vol. 2 No. 1 (2026): Vol 2 No 1 2026
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i1.0023

Abstract

Research Objective – To design an integrated Circular Value Chain Model for upcycling plastic waste through community-based TPS 3R systems, enhancing economic value, social impact, and environmental sustainability. Research       Method - Mixed-methods approach: qualitative case study with in-depth interviews, field observations, and document analysis at TPS 3R Basama; quantitative simulation for economic feasibility (NPV, IRR, Payback Period) and environmental impact estimation. Research Findings – An applicable Circular Value Chain Model for TPS 3R that identifies existing barriers (technical, institutional, market), with simulations of economic value added and landfill residue reduction through upcycling into high-value products. ​Theoretical and Policy Implications – Theoretically strengthens circular economy frameworks by adapting plastic packaging waste supply chains community level upcycling; policy-wise, models for local governments to integrate TPS 3R into sustainable waste management strategies, supporting SDGs 11, 12, and 13. Research Novelty – Develops a context-specific Circular Value Chain Model for TPS 3R in Indonesia, addressing gaps value chains for plastic upcycling—transforming linear waste management into community-driven circular economies with validated prototypes
Unlocking the Vault of Privilege: How Trust Funds Perpetuate Wealth, Education Gaps, and Social Inequality Across Generations Indra Lukmana Putra; Annisa Fatimah; Alie Zainal Abidin; Ascosenda Ika Rizqi
Reviu Accounting, Business & Organizations Vol. 2 No. 2 (2026): Volume 2 No. 2 (2026)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i2.0033

Abstract

Research Objective - Trust fund families preserve and transfer wealth across generations, and the implications of inherited capital for educational opportunities, socioeconomic mobility, and persistent social inequality are examined. These mechanisms reinforce the cumulative advantages of affluent families. Method: A qualitative approach using a systematic literature review of recent empirical studies on intergenerational wealth transfer, family socioeconomic status, educational attainment, and social mobility. Relevant peer-reviewed articles were analyzed for thematic content to identify recurring patterns and conceptual relationships. The synthesized findings were used to develop an integrated framework explaining the socioeconomic role of trust-fund families. Findings: Trust fund families utilize inherited financial assets to maintain long-term economic security and reduce exposure to labor market uncertainty. Wealth transferred through trust funds provides beneficiaries with greater educational opportunities, improved access to elite institutions, and enhanced social mobility compared with families lacking comparable financial resources. differences in individual academic performance, thereby reinforcing cumulative socioeconomic advantages across generations Theoretical and Policy Implications - Intergenerational wealth transmission by positioning trust funds as institutional mechanisms that facilitate socioeconomic privilege. Policymakers should consider taxation, inheritance, and educational equity policies that reduce opportunity disparities while promoting more inclusive social mobility. Research Novelty - Integrated conceptual framework linking trust fund governance, intergenerational wealth preservation, educational advantage, and cumulative social inequality.
Jalan Sunyi: Memaknai Filosofi Pendidikan Vokasi Indra Lukmana Putra; Nur Imamah
Jurnal Simki Postgraduate Vol 4 No 4 (2025): Volume 4 Nomor 4 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jspg.v4i4.1571

Abstract

Pendidikan vokasional memiliki peran strategis dalam menyiapkan tenaga kerja terampil yang mampu beradaptasi dengan dinamika industri dan perkembangan teknologi pada era transformasi digital. Riset berlatar belakang perkembangan industri berbasis teknologi, otomatisasi, serta tuntutan kompetensi kerja yang semakin kompleks menuntut lembaga pendidikan vokasional untuk menghasilkan lulusan yang tidak hanya memiliki keterampilan teknis, tetapi juga kemampuan berpikir kritis, literasi digital, dan adaptabilitas terhadap perubahan. Berbagai tantangan masih dihadapi dalam penyelenggaraan pendidikan vokasional, di antaranya ketidaksesuaian antara kurikulum dengan kebutuhan industri, disparitas kualitas pendidikan antarwilayah, serta keterbatasan kompetensi tenaga pendidik dalam mengintegrasikan teknologi dan pendekatan pembelajaran inovatif. Kondisi tersebut menunjukkan perlunya strategi komprehensif untuk meningkatkan mutu pendidikan vokasional agar lebih relevan dengan kebutuhan dunia kerja. Berdasarkan permasalahan tersebut, riset  bertujuan menganalisis strategi peningkatan mutu pendidikan vokasional melalui penguatan kompetensi tenaga pendidik, transformasi kurikulum berbasis kebutuhan industri, serta integrasi pendekatan deep learning dalam proses pembelajaran. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur sistematis terhadap berbagai penelitian yang membahas pendidikan vokasional, pengembangan kompetensi pendidik, dan inovasi pembelajaran berbasis teknologi. Hasil penelitian menunjukkan bahwa peningkatan mutu pendidikan vokasional memerlukan pendekatan yang holistik dan berkelanjutan, meliputi pengembangan profesional tenaga pendidik melalui pelatihan berkelanjutan, pembaruan kurikulum yang adaptif terhadap kebutuhan industri, serta pemanfaatan teknologi digital dalam proses pembelajaran. Selain itu, integrasi pendekatan deep learning dalam pembelajaran vokasional terbukti mampu mendorong peningkatan kemampuan berpikir kritis, pemecahan masalah, literasi digital, serta kesiapan kerja peserta didik. Penelitian ini memberikan kontribusi konseptual dalam pengembangan model peningkatan mutu pendidikan vokasional yang lebih adaptif, inovatif, dan relevan dengan tuntutan dunia kerja pada era transformasi digital.
Pelatihan Akuntansi Perpajakan Mitra Industri Properti Novi Nugrahanti; Indra Lukmana Putra; Muhammad Kholisul Imam; Atika Syuliswati; Aisyah Vanadia Rubianto; Peni Puspitasari
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 3, No 2: August 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v3i2.26866

Abstract

This community service activity focuses on strengthening the understanding and application of tax accounting in the property industry, essential for improving tax compliance and efficiency. The targets of this activity include industry partners in the property sector located in Surabaya and Batu, East Java, as well as students involved in developing their practical skills. This activity aims to strengthen the skills of industry partners in tax calculation and reporting and develop solutions that can be integrated into their tax accounting practices. The methods used include observation to identify challenges and needs of industry partners, theoretical and practical training on tax calculation, and evaluation of activity results through questionnaires. The evaluation results showed a significant increase in the knowledge and skills of industry partners related to tax accounting. The evaluation also identified the need to integrate tax planning into management and develop more efficient tax accounting applications. 
Greenwashing: Really Green Accounting or Claim Issued? Indra Lukmana Putra
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.125

Abstract

Greenwashing has been a major concern in discussions on sustainability, where companies often claim environmentally friendly practices that are not always backed up by concrete actions. This research aims to determine whether greenwashing truly reflects sustainability or is just a marketing tactic. The method used analyzes literature and case studies from various industries over the period 2021-2024. The research found that greenwashing is more often used as a corporate image strategy than an actual commitment to sustainability. The results show that many companies utilize uncertain and less transparent environmental claims, which ultimately misleads consumers and hinders real progress in sustainable business practices. The findings emphasize the importance of stricter regulation and clearer reporting to ensure that sustainability claims truly reflect actions that support the environment. This research lies in highlighting the prevalence of greenwashing, which can inform policymakers and regulatory bodies about the need for stricter regulations and clearer reporting standards to protect consumers and promote genuine sustainability.The research is limited by its focus on the 2021-2024 period and lacks clarity on specific industries or regions, which may affect its generalizability. It relies on secondary sources without primary data, such as interviews or surveys, potentially missing emerging trends or firsthand insights into greenwashing practices.
Keperilakuan Well-being Investasi Kolektor Jersey Bola Original Indra Lukmana Putra; Peni Puspitasari; Yeki Senja Oktora
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.129

Abstract

Riset sosial keperilakuan keuangan investasiI well-being kolektor jersey original, berfokus menganalisis determinasi keputusan investasi. Pendekatan kualitatif berproses pengumpulan data wawancara mendalam  kmunitas  kolektor jersey bola original berjejaring  media sosial. Analisis data menyoroti perilaku investasi berorientasi well-being dilatarbelakangi harapan fluktuasi nilai jersey ori yang dikumpulkan. Temuan kesejahteraan berinvestasi Jersey ori bergantung pada pengalaman dan pengetahuan kolektor mengenai nilai sejarah dan keaslian produk. Lebih lanjut, riset menemui tren berkembang pasar jersey original dari media sosial kenaikan harga dan fashion berupa tingginya permintaan. Digitalisasi dan platform online semakin mendongkrak situasi, sehingga memunculkan fenomena Fear of Missing Out (FOMO) memicu ketakutan para kolektor kehilangan peluang investasi tampaknya menjanjikan. Riset  literasi perilaku manajemen keuangan dengan kesejahteraan menyoroti pentingnya pendekatan terinformasi mengelola investasi jersey ori sambil menyadari para kolektor memprioritaskan kepuasan pribadi daripada keuntungan finansial. Kontribusi kedalama riset memberikan wawasan tentang dinamika keperilakuan keuangan dan kepuasan individu dalam konteks berinvestasi jersey original.
Co-Authors Abdhul Muadzin Hidayatulloh AFIATIN, Yunia Afrizal, Daffa Akbar, Fillah Alie Zainal Abidin Alie Zainal Abidin Andi Kusuma Indrawan Annisa Fatimah Annisa Fatimah Asalil Mustain Asalil Mustaini Ascosenda Ika Rizqi Ascosenda Ika Rizqi Ayu Selia Maharani Bintang, Zahril Candrawati Triesti Dhea Galuh Nugraheni Fadelis Sukya, Fadelis Fa‘izah, Laily Nur Hadi Mustofa Handayani, Kuni Utami Herdiana i wayan suarjana Ika Kusumasasti Ilham Saiful Fauzi Imam, M. Kholisul Imam, Muhammad Kholisul Junus , Mochammad Maulana , Nurefa Moch. Khamim Mochamad Valri Veriandy Mochammad Junus Mochammad Junus Mochammmad Junus Mohammad Anjasmoro Mohammad Junus Mohammad Maskan Muhammad Kholisul Imam Muhammad Sri Wahyudi Suliswanto Nindia Rizky Ismawa Noor, Mohd Novi Nugrahani Novi Nugrahanti Nugraha Wijayanto Nugraha Wijayanto Nugraha Wijayanto Nugrahani, Novi Nur Imamah Nur Imamah Nurefa Maulana Nurefa Maulana Nurefa Maulana Peni Puspitasari Peni Puspitasari Peni Puspitasari Peni Puspitasari, Peni Peni uspitasari Pratama, Bagas Brian Pupitasari, Peni Putra, Zulmy Faqihuddin Resha Mulyono Risdiana, Devi Mega Rizki Putri Ramadhani, Rizki Putri Rizky, M Aldo Rizqiyatul Khoiriyah Rohim, Yasin Nur Rosy Aprieza Puspita Zandra Rubianto, Aisyah Vanadia Rubianto, Aisyah Vanandia Rully Aprilia Zandra Santi Widhiyanti Satriya Nugroho, Chrismantya Dwi Siti Amerieska Siti Rachmah Sugiarto Suryan Widati Syuliswati, Atika Triesti Candrawati Triesti Candrawati Candrawati Utami, Kuni Wardana, Ditya Wardani, Imaniah Bazlina Widhiyanti, Santi Widi Dwi Ernawati Winarto, Edi Yeki Senja Oktora Yekie Senja Oktora Yekie Senja Oktora