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All Journal JURNAL SELULOSA Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmu dan Teknologi Kayu Tropis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi Jurnal Ekonomika dan Bisnis
Bambang Subiyanto
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Peran Komunitas Pencinta Alam Dalam Pariwisata Berbasis Masyarakat Di Desa Wisata Kedung Gede, Lenteng Agung Gagih Pradini; Anisa Putri Kusumaningrum; Heliyu Binti; Putri Aulia Ardani; Bambang Subiyanto
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 19 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10034197

Abstract

Community-based tourism has become an increasingly popular approach in developing tourist destinations in various regions. Kedung Gede Tourism Village has interesting natural potential and unique local culture which can be used as a main attraction for tourists. However, the presence of tourists will pose new challenges to natural and cultural preservation. So there is a need for involvement from local communities, such as the nature-loving community, in maintaining a balance between tourism development and environmental and cultural preservation in developing destinations in this tourist village. In this research, it was found that nature-loving communities act as facilitators in connecting tourists with nature and local culture. They also contribute to environmental conservation through reforestation programs and environmental awareness campaigns. Active community participation in managing tourism destinations has increased thanks to the involvement of this community.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Digdowiseiso, Kumba; Bambang Subiyanto; Reza Dwi Cahyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.199 KB) | DOI: 10.32670/fairvalue.v4i6.1150

Abstract

This study aims to analyze the effects of Local Own-Source Revenue, Balancing Fund, and Capital Expenditure on Financial Performance of Regency and City Governments in Central Java Province over the period 2015-2019. The population in this study were all regencies and cities in Central Java Province. The results of the study indicate that both Local Own-Source Revenue and Capital Expenditure have a positive and significant effect on the Financial Performance of Regency and City Governments in Central Java Province. Meanwhile, the Balancing Fund has a negative and significant effect on the Financial Performance of Regency and City Governments in Central Java Province.
DETERMINAN PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT : (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK YANG ADA DI JAKARTA SELATAN DAN JAKARTA TIMUR) Bambang Subiyanto; Kumba Digdowiseiso; Muhammad Aufa Pumuka
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.365 KB) | DOI: 10.32670/fairvalue.v4i6.1151

Abstract

The purpose of this study was to analyze the Effects of Time Pressure, Quality review and control procedures, and Ethical Awareness on Premature Termination of Audit Procedures. The study was conducted on auditors who work at the Public Accounting Firm in South Jakarta and East Jakarta. The population in this study were auditors who worked at 10 public accounting firms in South Jakarta. The research method used is simple random sampling method. Based on this method, a total sample of 109 auditors was obtained, while 101 auditors were willing to be respondents. The data in this study are primary data obtained through questionnaires (questionnaires) which are distributed directly by visiting the Public Accounting Firm. The data analysis method used is statistical analysis in the form The results of this study indicate that time pressure has a significant effect on premature termination of audit procedures, this is evidenced at a significance level of 0.000 less than 0.05. Quality review and control procedures also has a significant effect on Premature Termination of Audit Procedures, this is evidenced at a significance level of 0.000 less than 0.05. Likewise, Ethical Awareness also has a significant effect on Premature Termination of Audit Procedures, this is evidenced at a significance level of 0.000 less than 0.05.
Pengaruh ROA, Ukuran Perusahaan, Dan Komite Audit Terhadap Audit Report Lag Pada Perusahaan Fast Moving Consumer Goods Yang Terdaftar di BEI Periode 2017-2021 Dwi Febriyani; Bambang Subiyanto
Jurnal Ekonomika dan Bisnis Vol. 10 No. 1 (2023): Volume 10 Nomor 1 April 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

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Abstract

Riset ini untuk mengetahui pengaruh ROA, ukuran perusahaan serta Komite Audit terhadap Audit Report Lag pada perusahaan fast moving consumer goods yang terdaftar di BEI periode 2017-2021. Tipe riset ini kuantitatif. Riset ini untuk mengetahui pengaruh ROA, ukuran perusahaan serta Komite Audit terhadap Audit Report Lag pada perusahaan fast moving consumer goods yang terdaftar di BEI periode 2017-2021. Tipe riset ini kuantitatif. Populasi pada riset ini merupakan perusahaan fast moving consumer goods yang tertera di Bursa Efek Indonesia ( BEI) rentang waktu 2017- 2021 dengan jumlah sampel 25 perusahaan. Teknik pengambilan sampel dengan purposive sampling. Uji normalitas dengan percobaan statistik kolmogorovsmirnov. Metode analisa dengan analisa regresi linier berganda dengan memakai SPSS 26.0. Pengujian hipotesis dengan memakai Uji-T. Kesimpulannya ialah ROA, Ukuran Perusahaan, Komite Audit secara simultan berpengaruh signifikan terhadap variabel Audit Report Lag. 
BUSINESS STRATEGY AND FINANCIAL PERFORMANCE AS MEDIATION VARIABLES IN THE RELATIONSHIP OF CORPORATE GOVERNANCE TO EARNING QUALITY OF PUBLIC COMPANIES IN ASEAN Molina; Mediaty; Asri Usman; Bambang Subiyanto; Median Wilestari
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1497.083 KB)

Abstract

This study aimed to analyze the effect of corporate governance mechanisms on earnings quality with business strategy and financial performance as mediating variables. The analysis was carried out using the SEM-Warp PLS 7.0 application with two relationship models; direct and mediation. The first test analyzes the direct effect of corporate governance mechanisms on earnings quality. The corporate governance mechanism is measured by four proxies (number of commissioners, percentage of independent commissioners, percentage of audit committees with financial or accounting education background, and percentage of public ownership); and earnings quality as measured by four proxies (persistence, predictability, variability, and smoothness). The mediating effect of business strategy and financial performance is measured by proxy of intangible asset value and ROA analyzed through the indirect model. The results obtained in this study are different from result of previous studies that show corporate governance mechanisms in public companies in ASEAN have a negative effect on earnings quality. However, business strategy and financial performance partially mediate (competitive mediation) to function as a suppressive or substitute effect. This explain why the overall effect of corporate governance mechanisms on public companies in the ASEAN region has been significantly practised in many previous studies.
The effect of profitability, capital structure and leverage on financial performance with audit committee as moderating variable audit committee as a moderating variable Surya Pratama, Muhammad Dhanu; Bambang Subiyanto
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This research aims to analyze and obtain empirical evidence regarding Profitability, Capital Structure, Leverage on Financial Performance with the Audit Committee as a moderating variable. The novelty of this research is to test whether the audit committee can moderate the effect of profitability, capital structure, and leverage on financial performance. The data used in this study are panel data of 11 companies listed on the Indonesia Stock Exchange for the period 2018-2022. Data processing is done with WarpPLS 8.0. The results showed that Profitability, Capital Structure, Leverage had a significant effect on Financial Performance with the significance of P-Value = 0.001, 0.001 and 0.011 smaller than 0.050. Respectively, The Audit Committee can be a moderated variable for the relationship between Profitability and Capital Structure on Financial Performance with a significance value of P-Value = 0.002 & 0.007 respectively, while the Audit Committee didn't moderate the relationship between Leverage and Financial Performance with a significance value of P-Value = 0.197
The influence of corporate social responsibility disclosure and good corporate governance mechanisms on stock returns with financial performance as a moderating variable in Indonesia William, William; Bambang Subiyanto
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

Stakeholders believe that corporate social responsibility (CSR) activities and corporate governance practices can enhance a company's stock returns. Additionally, a company's financial performance can attract investor interest in investing their capital in that company. This study aims to obtain empirical evidence on the influence of CSR disclosure and good corporate governance (GCG) mechanisms on stock returns, as well as to understand the moderating role of financial performance in the relationship between CSR disclosure, GCG, and stock returns. The research was empirically conducted on companies listed in the IDX80 index at the Indonesia Stock Exchange from 2018 to 2022. Data analysis was performed using WarpPLS 8.0 software with 115 samples obtained through purposive sampling. The results of this study indicate that there is no direct influence of CSR disclosure and GCG mechanisms on stock returns. Investors do not yet consider CSR disclosure and GCG mechanisms in companies as crucial factors for the returns they obtain. However, financial performance strengthens the relationship between CSR disclosure, GCG, and stock returns, with respective significances of P-Value = 0.02 & 0.04, both less than 0.05. Good financial performance of a company further reinforces investors' desire to invest in companies with strong CSR and GCG practices.
Understanding the Impact of FDI, Government Spending, and Inflation on Local Tax Ratio: The Role of Corruption in Indonesia Lalu Hizby Briliansyah; Bambang Subiyanto
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3137

Abstract

This study analyzes the effects of Foreign Direct Investment (FDI), government expenditure, and inflation on the local tax ratio in Indonesia, while examining whether corruption conditions these relationships. The local tax ratio is employed as a partial indicator of local tax effort, reflecting the effectiveness of subnational governments in mobilizing locally assigned tax revenues within the institutional constraints of fiscal decentralization. Using balanced panel data from 33 Indonesian provinces over the period 2015–2024, the study applies a moderated regression analysis (MRA) to estimate both direct and interaction effects. The results indicate that government expenditure has a positive and statistically significant effect on the local tax ratio, whereas inflation exerts a significant negative effect. The effect of FDI is positive in baseline estimations but loses statistical significance after accounting for institutional interactions. Further analysis shows that corruption significantly moderates the relationship between government expenditure and the local tax ratio by weakening its positive fiscal impact, while its moderating effects on the relationships involving FDI and inflation are not statistically significant. These findings suggest that improvements in governance quality and public financial management are essential to enhance the effectiveness of public spending in strengthening local tax ratio, while also highlighting the structural limitations faced by local governments in translating investment and macroeconomic conditions into higher tax revenues.
Co-Authors Anita Firmanti Arni Karina Asri Usman Dede Heri Yuli YANTO Dewandaru Agung Pramita Dinda Tri Novianty Divian Dwi Febriyani Effendy Husin Entang Rasyid Euis Hermiati Firda A Syamani Fitria . Gagih Pradini Hasan Basri Heliyu Binti Ika WAHYUNI Ismadi . Ismail Budiman Khairul Saleh L. Tobing Kumba Digdowiseiso, Kumba Kurnia W Prasetyo Kurnia Wiji Prasetyo Kusumaningrum, Anisa Putri Lalu Hizby Briliansyah Linda Nurmala Sari Median Wilestari MEDIATY Misato Norimoto Mohamad Gopar Mohamad Gopar Mohamad Gopar Molina Muh. Y Massijaya Muhammad Aufa Pumuka Muhammad Daud Nabila Prillia Tasya Nada Virgita Nadya Putri Alvionita Nanang Masruchin Norakma Abd Majid Putri Aulia Ardani Raskita Saragih Renaldi Arindi Putra Reza Dwi Cahyanto Ria Ria Rizkika Ariestantya Sujana Ruslan Ruslan Sasa Sofyan Munawar Shuichi Kawai Subyakto . SUBYAKTO SUBYAKTO Sudijono Sudijono Sukma S Kusuma Surya Pratama, Muhammad Dhanu Syamsudin Takashi Higashihara Teguh DARMAWAN Tiara Pradani Toshiro Morooka Triastuti Triastuti Wahyu DWIANTO William William Yetvi Rosalita Yoshinori Kobayashi Yoyo Suhaya Yoyo Suhaya Yusup AMIN