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All Journal Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Journal of Innovation in Business and Economics Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Computing Theories and Applications International Journal of Accounting, Management, and Economics Research : Ijamer
Dwiarso Utomo
Faculty Of Economics And Business, Universitas Dian Nuswantoro, Semarang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Other

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Audit Delay: Case Studies at Conventional Banking in Indonesia Yashinta Putri Wijayanti; Zaky Machmuddah; Stephanus Dwiarso Utomo
Journal of Innovation in Business and Economics Vol. 3 No. 01 (2019): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v3i01.5714

Abstract

The purpose of this study is to determine the effect of company size and profitability on audit delay with the reputation of the public accounting firm as a moderator. The study was conducted at conventional commercial banks in Indonesia during the 2014-2016 period. The total sample was 34 companies with 102 observations. The sample technique used was purposive sampling the analysis in this study used partial least square with WrapPLS. The results showed that company size and profitability has a significant effect on audit delay. The reputation of public accounting firms did not moderate the company size and profitability on audit delay.
The Tripartite Spectrum of Risk Transmission in ASEAN Equity Markets: Monetary Anchors, Geopolitical Channels, and Commodity Frictions ST. Dwiarso Utomo; Entot Suhartono; Ngurah Pandji M., A., D.; Bambang Minarso; Agung Prajanto; Shujahat Ali
Jurnal Telekomunikasi dan Informatika Lbh. 4 Àir. 1 (2026): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v4i1.186

Abstract

The prevailing assumption that ASEAN equity markets constitute a homogeneous asset class has profound consequences for regional portfolio construction, hedging strategies, and macroprudential coordination. This study challenges that assumption by identifying three structurally distinct risk-transmission regimes across the ASEAN-4 (Indonesia, Malaysia, Singapore, Thailand) over the 2016–2025 period. Employing a heterogeneous multi-task machine-learning framework augmented with Shapley-value decomposition on daily panel data encompassing global volatility (VIX), crude oil (Brent), crude palm oil (CPO), the US dollar index (DXY), US 10-year Treasury yields, local equity indices, bilateral exchange rates, and the BI-7DRR policy rate, we decompose each market's sensitivity profile into interpretable economic channels. Our analysis reveals a novel empirically grounded taxonomy—the Tripartite Spectrum of market integration: (i) Singapore operates as a Monetary-Driven Hub, with 64.0% of total Shapley attribution concentrated in the DXY and US 10-year yield, consistent with the global financial cycle hypothesis; (ii) Thailand functions as a Geopolitical Risk Transmission Channel, exhibiting disproportionate sensitivity to the VIX with a non-linear threshold effect that amplifies volatility by 340% when the VIX exceeds 35; and (iii) Indonesia and Malaysia constitute Commodity-Linked Segmented Markets, where CPO, Brent crude, and domestic monetary-policy frictions dominate price formation, with a superadditive CPO × BI-7DRR interaction effect (+280% amplification) unique to Indonesia. Kolmogorov-Smirnov tests decisively reject the homogeneous-region null (all cross-country p-values < 0.01). These findings carry direct implications for the limits of intra-ASEAN diversification, the design of regime-specific hedging strategies, and the calibration of commodity-price stress scenarios in macroprudential frameworks.
A Heterogeneous Multi-Task Deep Learning Approach for Geopolitical Risk Prediction and Cross-Country Heterogeneity in ASEAN Equity Markets St. Dwiarso Utomo; Entot Suhartono; Ngurah Pandji M. A. D.; Bambang Minarso; Agung Prajanto; Shujahat Ali
Journal of Computing Theories and Applications Vol. 4 No. 2 (2026): JCTA 4(2) 2026
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/jcta.17610

Abstract

Modeling the asymmetric transmission of geopolitical shocks across structurally diverse emerging markets presents a severe computational challenge. Traditional homogeneous deep learning approaches often suffer from negative transfer and base-rate bias when applied to cross-country financial prediction. To address this, we propose the Heterogeneous Multi-Task Spatiotemporal Network (HMT-STN), a structurally adaptive framework that integrates country-specific embeddings, heterogeneous task decoupling, and a Focal Loss mechanism. Evaluated on a daily panel dataset of ASEAN-4 equity markets (2016–2026), the HMT-STN is designed to simultaneously optimize directional return classification and volatility regression. Comprehensive evaluations using Precision, Recall, F1-score, and AUC-ROC demonstrate the framework's superior discriminative power, notably achieving 66.21% accuracy and an AUC-ROC of 0.68 in Thailand, a highly volatile transitional market. Rigorous ablation studies confirm that Focal Loss prevents catastrophic performance collapse in noisy environments, while country embeddings successfully isolate market-specific idiosyncrasies. Furthermore, SHAP (SHapley Additive exPlanations) analysis reveals a tripartite spectrum of cross-country heterogeneity, providing model-based feature attributions that are consistent with established economic theories of market segmentation and geopolitical risk sensitivity. Collectively, this study demonstrates that explicitly modeling cross-country heterogeneity through heterogeneous multi-task learning offers a robust, interpretable, and computationally efficient paradigm for geopolitical risk assessment in fragmented global economies.
Peningkatan Kinerja UMKM di Kecamatan Tembalang Ditinjau dari Aspek Literasi Keuangan, Inklusi Keuangan, Financial Technology, dan Tingkat Pendidikan Sherina Amalia Atha Siswanto; Dwiarso Utomo
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): February
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8805

Abstract

UMKM di Kecamatan Tembalang telah menunjukkan kinerja yang baik, namun terbatasnya jangkauan pasar menjadi tantangan tersendiri bagi pertumbuhan usaha. Penelitian ini menggali lebih dalam faktor-faktor yang mendorong keberhasilan UMKM di tengah tantangan tersebut, dengan harapan dapat mengidentifikasi strategi yang efektif untuk memperluas jangkauan pasar. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. 98 data UMKM di Kecamatan Tembalang dikumpulkan melalui kuesioner, kemudian dianalisis untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa literasi keuangan, inklusi keuangan, dan financial technology memiliki pengaruh positif dan signifikan terhadap kinerja UMKM. Literasi keuangan memiliki pengaruh positif sebesar 0,482 terhadap peningkatan kinerja, inklusi keuangan memiliki pengaruh positif sebesar 0,172 dan financial technology memiliki pengaruh positif sebesar 0,287. Temuan ini menyoroti pentingnya akses terhadap layanan keuangan, pengetahuan keuangan, dan pemanfaatan teknologi dalam meningkatkan kinerja usaha. Di sisi lain, tingkat pendidikan secara mandiri tidak terbukti secara signifikan memengaruhi kinerja UMKM dalam konteks penelitian ini sebesar 0,194.
Peran CR, DER, dan ROA Terhadap Harga Saham Perusahaan Subsektor Food and Beverages Tahun 2019-2023 Dita Wahyu Nur Utami; Dwiarso Utomo
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): February
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8811

Abstract

Penelitian ini memiliki tujuan melihat pengaruh CR, DER, dan ROA terhadap harga saham perusahaan subsektor Food and Beverages tahun 2019-2023. Penelitian ini penting dilakukan untuk membantu investor memahami faktor-faktor keuangan yang benar-benar memengaruhi harga saham, sehingga mereka dapat menghasilkan keputusan investasi yang lebih tepat. Sejumlah 95 perusahaan dijadikan populasi penelitian ini. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sejumlah 135 data sebagai sampel penelitian. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang didapatkan melalui laman BEI www.idx.co.id. Pengolahan data menggunakan metode analisis statistik deskriptif, regresi linier berganda, uji asumsi klasik, serta uji kelayakan model dengan alat bantu SPSS 26. Hasil penelitian memperlihatkan bahwa secara simultan CR, DER, dan ROA berpengaruh terhadap harga saham perusahaan food and beverages tahun 2019-2023. Namun, secara parsial CR serta DER tidak memberikan pengaruh pada harga saham dan ROA memberikan pengaruh pada harga saham perusahaan food and beverages tahun 2019-2023.
Peran Keberagaman Dewan Direksi Terhadap Kinerja Keuangan Pada Perusahaan Sektor Consumer Non-Cyclicals di BEI Kaila Faizatin Nu&#039;ma; Dwiarso Utomo
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): February
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8845

Abstract

Penelitian ini penting untuk memahami dampak keberagaman direksi terhadap kinerja keuangan perusahaan saat ketidakpastian ekonomi global. Tujuan penelitian ini untuk menganalisis dampak keberagaman dewan direksi terhadap kinerja keuangan pada perusahaan sektor consumer non-cyclicals yang terdaftar di BEI periode 2019-2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data menggunakan purposive sampling yang diperoleh dari annual report perusahaan sektor consumer non-cyclicals yang terdaftar di BEI periode 2019-2023 yaitu 402 data sampel. Metode analisis dalam penelitian ini menggunakan analisis deskriptif dan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa keberagaman gender, keberagaman kebangsaan, keberagaman pendidikan berpengaruh signifikan terhadap kinerja keuangan, sedangkan keberagaman usia tidak berpengaruh terhadap kinerja keuangan perusahaan.
Co-Authors Agung Prajanto Agung Prajanto Anindyafebi Tanara Anna Sumaryati Bambang Minarso, Bambang Dedi Kurniadi Dita Wahyu Nur Utami Entot Suhartono Fuad Fuad Hayu Wikan Kinasih Jesica Viranco Intan Miranda Kaila Faizatin Nu&#039;ma Kusni Ingsih Machmuddah, Zaky Melati Oktafiyani Muchamad Aprillia Salas Naela Mardlotillah Ngurah Pandji M. A. D. Ngurah Pandji M., A., D. Nila Tristiarini, Nila Sherina Amalia Atha Siswanto Shujahat Ali Shujahat Ali Tiwi Jiarni Yashinta Putri Wijayanti Yulita Setiawanta