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All Journal Kinerja Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora MODUS-Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Kawistara
Roberto Akyuwen
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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OPTIMIZING THE INDUSTRY MIX OF INDONESIAN PORTFOLIOS Roberto Akyuwen; Ray R Boffey; Robert John Powell; Krisna Wijaya
KINERJA Vol. 18 No. 2 (2014): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i2.521

Abstract

Portofolio pada umumnya dioptimalkan dengan menggunakan standar deviasi return. Studi ini mengeksplorasi berbagai metode alternatif untuk mengoptimalkan bauran industri dalam portofolio di Indonesia. Penulis menggunakan dua alat ukur untuk membantu investor menghindari volatilitas ekstrim yang tidak dapat ditangkap oleh standar deviasi. Dua alat ukur tersebut adalah Value at Risk (VaR) dan Conditional Value at Risk (CVaR). VaR mengukur risiko pada batasan yang lebih tinggi daripada standar deviasi, biasanya pada tingkat kepercayaan 95% atau 99%. CVaR berhubungan dengan tingkat risiko yang paling ekstrim, yaitu risiko yang tidak ditangkap oleh VaR. Penulis menggunakan metode parametrik (untuk distribusi normal) dan non-parametrik untuk VaR dan CVaR. Untuk menjelaskan berbagai keadaan ekonomi, digunakanlah data pra-krisis ekonomi global, pada saat krisis ekonomi global dan pasca krisis ekonomi global. Dengan menggunakan pengoptimal risiko ekstrim ini, diharapkan dapat membantu investor untuk menghindari saham-saham yang berisiko tinggi. Volatilitas ekstrim juga merupakan indikator potensi masalah dalam sebuah industri, dan studi ini diharapkan dapat memberikan informasi yang penting mengenai kinerja dan risiko berbagai sektor pasar di Indonesia bagi para kreditor, regulator dan pemerintah. Kata Kunci: portofolio, bauran industri, value at risk, conditional value at risk.
Pengaruh Motivasi Kerja, Kepuasan Kerja, dan Komitmen Organisasi Terhadap Kinerja Pegawai Melalui Disiplin Kerja Sebagai Mediator Yeni Dwi Hastuti; Tabrani; Roberto Akyuwen
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.396

Abstract

The employee’s performance is the very important for the goal achievement on an organization. The purpose of this study was to examine and analyze the effect of work motivation, job satisfaction, and organizational commitment on employee performance through work discipline as a mediator at the Tegal City Diskominfo. This research method uses a quantitative research approach. The analysis process with a sample of direct observation with 49 respondents. The instruments used in this study using questionnaires. The questionnaire has been tested for validity and reliability. The research analysis uses Structural Equation Modeling (SEM). Based on the results of the analysis, it can be concluded that work motivation, job satisfaction, and organizational commitment has a significant and positive effect on employee work discipline. Furthermore, work discipline has a significant and positive effect on employee performance. While work motivation and job satisfaction have no effect on employee performance. The organizational commitment is known to have a significant and positive effect on employee performance.
Pengaruh Stres dan Konflik Kerja Terhadap Kinerja Eka Susilowati; Gunistiyo; Roberto Akyuwen
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.405

Abstract

The purpose of this study is to determine the effect of work stress and conflict on local government’s employee performance with gender as a moderator. The primary data was gathered from 80 respondents by using a closed questionnaire. These respondents were the employees of the Government of Tegal City. The collected data was analyzed using a single regression. The first conclusion is that work stress and conflict can affect employees’ performance. Secondly, it was found that gender is able to moderate the relationship between stress and work conflict and employees’ performance.
ECONOMYTHS: HOW THE SCIENCE OF COMPLEX SYSTEMS IS TRANSFORMING ECONOMIC THOUGT Roberto Akyuwen
Jurnal Kawistara Vol 2, No 3 (2012)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/kawistara.3943

Abstract

Sejak pertama kali ditemukan, revolusi ilmu ekonomi telah didominasi oleh sistem pemikiran mekanistik dan linier yang inspirasinya bersumber dari ilmu mekanika Newton. Fenomena ini akan berubah. David Orrell melalui buku ini menerangkan bahwa seorang ahli matematika, menunjukkan bagaimana revolusi ilmu ekonomi dipengaruhi oleh ideide baru yang muncul dari berbagai bidang, seperti teori kompleksitas dan ilmu jaringan. David Orrell menjelaskan bagaimana perekonomian sebagai hasil dari proses yang kompleks dan jaringan yang tidak linier. Ia juga menunjukkan mengapa model-model matematika yang digunakan oleh para bankir dan pembuat kebijakan telah mengakibatkan dunia menjadi lebih berisiko. Hubungan paradoks di antara uang dan kebahagiaan juga dieksplorasi. Selain itu, David Orrell berpandangan bahwa sistem keuangan lebih baik dilihat sebagai suatu proses organik dibandingkan sebagai suatu mesin. Pada akhirnya, dapat ditunjukkan bagaimana ilmu pengetahuan dapat membantu menemukan kembali ilmu ekonomi di abad ke-21.
Determinan Kualitas Laporan Keuangan Puskesmas dengan Mediasi Pemanfaatan Teknologi Informasi Sugiarti, Sri; Rahmatika, Dien Noviany; Akyuwen, Roberto; Setyowati, Ratna Faridah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2542

Abstract

Delays in reporting, errors in budget recording and calculation, and low compliance with Government Accounting Standards (GAS) reflect weak financial governance. This phenomenon demonstrates the complexity of problems in Community Health Center financial management that have the potential to affect public service accountability and public trust in health sector financial governance. This study aims to analyze the influence of internal control systems, financial literacy, and human resource competency on the quality of Community Health Center financial reports, with the use of information technology as a mediating variable. This study is motivated by the low quality of financial reporting in Community Health Centers in Brebes Regency, as indicated by late reporting, budget recording errors, and low compliance with Government Accounting Standards. This study uses a quantitative approach with a survey method of 196 respondents selected by cluster random sampling from 38 Community Health Centers. Data were analyzed using the Structural Equation Modeling (SEM) method based on Smart PLS. The results show that internal control systems, financial literacy, and human resource competency are three key variables that can improve the quality of financial reports in a directive manner. The internal control system showed the strongest impact (t = 2.454), followed by human resource competency (t = 2.850) and financial literacy (t = 2.845). All of these variables also contribute to increasing the adoption of information technology, with human resource competency providing the highest contribution (t = 5.399). Information technology itself has a significant influence on the quality of financial reports (t = 3.434). This finding has important implications for improving financial governance in the primary healthcare sector through strengthening human resource capacity, financial literacy, internal control systems, and digital transformation.
GAP ANALYSIS IMPLEMENTASI ISO 26000 PADA PERUSAHAAN PUBLIK Suwandi, Suwandi; Akyuwen, Roberto
Modus Vol. 31 No. 2 (2019): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v31i2.2405

Abstract

ABSTRACT ISO 26000 have been used as a guideline of Corporate Social Responsibility (CSR) practices in various companies globally. This research is aimed at analyzing the implementation gap of two main subjects of ISO 26000 in PT. Bakrie Sumatra Plantations Tbk (BSP). The two main subjects are human rights and labor practices. A descriptive qualitative approach is used to process various primary and secondary data. Primary data are gathered through series of interview with relevant respondents, while secondary data are collected mainly from the CSR reports in the period of 2016-2017. It is found that, if referred to the ISO 26000 core subjects, there is an implementation gap in BSP’s CSR practices in the context of labour practices and human rights. Several important documents on these two core subjects are not yet developed by the BSP management until recently. Keywords: CSR implementation; human rights; ISO 26000; labor practices ABSTRAK ISO 26000 digunakan sebagai panduan praktik Corporate Social Responsibility (CSR) di berbagai perusahaan di dunia. Penelitian ini bertujuan untuk menganalisis kesenjangan (gap) dalam implementasi dua subjek utama dalam ISO 26000 pada  PT. Bakrie Sumatra Plantations Tbk (BSP). Kedua subjek utama tersebut adalah hak asasi manusia dan praktik tenaga kerja. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk memproses data primer dan sekunder. Data primer diperoleh dengan metode wawancara dengan responden, sedangkan data sekunder diperoleh dari laporan CSR selama periode 2016-2017. Hasil penelitian ini menunjukkan adanya kesenjangan implementasi di dalam praktik CSR pada BSP, jika ditinjau dari subjek inti ISO 26000, yaitu dalam konteks praktik tenaga kerja dan hak asasi manusia. Beberapa dokumen inti dalam dua subjek utama tersebut belum disediakan oleh manajemen BSP. Kata kunci: implementasi CSR; hak asasi manusia; ISO 26000; praktik tenaga kerja
PERBANDINGAN PENELITIAN FINANCIAL DISTRESS PADA BANK UMUM KONVENSIONAL DI INDONESIA Akyuwen, Roberto; Rahmatika, Dien Noviany; Subagyo, Ahmad
Modus Vol. 34 No. 1 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i1.5009

Abstract

ABSTRACT Financial distress is a common phenomenon occurred in the business organizations, including banking industry. The financial distress banks will experience significant decline in their financial performance which require an immediate improvement to mitigate the worsen condition and bankruptcy. This research is aimed to compare previous studies on financial distress in the conventional commercial banks in Indonesia undertaken by various researchers. In overall, 30 relevant researches from the period of 2015 to 2021 will be compared and analyzed. The comparison will cover the use of different tools of analysis, dependent and independent variables, and relationship patterns among those variables. The result shows that logistic regression is the most frequent tools of analysis used by researchers in identifying the financial distress condition in the conventional commercial banks in Indonesia. Meanwhile, dummy variable is the most intensive dependent variable used in various studies. Most of researchers have used NPL, CAR, and ROA as independent variables in their researches. Furthermore, there were inconsistent influence pattern of various factors on financial distress. Keywords: comparison; conventional commercial banks; financial distress. ABSTRAK Kesulitan keuangan (financial distress) merupakan fenomena yang umum terjadi dalam organisasi bisnis, termasuk industri perbankan. Bank yang sedang dalam kesulitan keuangan biasanya mengalami penurunan signifikan dalam kinerja keuangan dan memerlukan perbaikan segera untuk meminimalkan risiko terjadinya kondisi yang lebih buruk dan kebangkrutan. Penelitian ini bertujuan untuk membandingkan penelitian-penelitian sebelumnya mengenai kesulitan keuangan pada bank umum konvensional di Indonesia yang dilakukan oleh berbagai peneliti. Secara keseluruhan, sebanyak 30 penelitian yang relevan selama periode 2015-2021 dibandingkan dan dianalisis. Perbandingan ini meliputi penggunaan berbagai alat analisis, variabel dependen dan independen, dan pola hubungan antar variabel tersebut. Hasil penelitian menunjukkan bahwa regresi logistik merupakan alat analisis yang paling sering digunakan dalam mengidentifikasi kondisi kesulitan keuangan pada bank-bank umum konvensional di Indonesia. Sementara itu, dummy variable merupakan variabel dependen yang paling banyak dipakai dalam berbagai studi. Mayoritas peneliti telah menggunakan NPL, CAR, dan ROA sebagai variabel independen dalam penelitian mereka. Selanjutnya, terdapat pola yang tidak konsisten dalam pengaruh berbagai faktor terhadap kesulitan keuangan. Kata kunci: perbandingan; bank umum konvensional; financial distress.
Co-Authors Dien Noviany Rahmatika Eka Susilowati Gunistiyo Gurpreet Dhillon, Gurpreet Krisna Wijaya Krisna Wijaya M. Faisal Nasution, M. Faisal Mangowal, Caroline Ray R Boffey Ray R Boffey, Ray R Robert John Powell Robert John Powell, Robert John Setyowati, Ratna Faridah Sri Sugiarti subagyo, Ahmad Suwandi Suwandi Tabrani Yeni Dwi Hastuti