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All Journal AKUNTANSI DEWANTARA JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi International Journal of Entrepreneurship, Business, and Creative Economy
Ida Ayu Purnama
Department,of Accounting, Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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KAJIAN LITERATUR DAN PELUANG RISET PENERAPAN CLAWBACK PROVISIONS DI INDONESIA Ida Ayu Purnama
AKUNTANSI DEWANTARA Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v5i1.9144

Abstract

The purpose of this study is to provide a broad overview of the clawback provision and research ideas related to the implementation of clawback in Indonesia. In addition, there is also a research on the good and bad impacts of the implementation of clawback in Indonesia. The application of clawback can have a good impact on Indonesia in terms of improving company performance, increasing public and investor confidence, but it is also necessary to consider the different cultural factors between Indonesia and America that cause the impact of implementing clawback cannot produce the same result.
PENGARUH EXCESS PAYBACK DALAM PENINGKATAN INTENSI INVESTOR PEMULA DALAM BERINVESTASI DI MASA PANDEMI: STUDI EKSPERIMEN Ida Ayu Purnama; Siti Rokhimah
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.10790

Abstract

The purpose of this research is to investigate the impact of a bad reputation caused by fraud by a large company on the interest of young investors to invest. In addition, this research also provides a solution to this bad reputation by testing excess pay-back to increase young investors to invest. The method in this research is an experimental study with a 2x2 between subject design. The results show that excess payback can increase the investment interest of young investors in companies that have a bad reputation.
Model Perilaku Konsumsi Lintas Generasi dalam Bertransaksi Digital Afni Sirait; Ida Ayu Purnama; Crescentiano Agung Wicaksono
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5665

Abstract

Changes in people's consumption styles and trends today are fundamentally influenced by the use of technology. The COVID-19 pandemic is one of the tearing points that explains that technology is a basic need today. Digital transactions are familiar and even greet all generations. This study aims to analyze the consumption behavior model of each generation hierarchy in digital transactions. Respondents from this study were generations X, Y, and Z, each of which consisted of 50 respondents. Data analysis method using Path Analysis using WarmPLS 6.0 statistical software. The results of data processing show that there is no direct or indirect relationship from cultural factors to the desire to transact digitally for generations X, Y, and Z although it is mediated by consumption behavior variables. Psychological factors influence generations Y and Z in digitally transacting fully mediated by consumption behavior variables. This study provides additional knowledge about behavioral models that influence and motivate the three generations in digital transactions.
Model Perilaku Konsumsi Lintas Generasi dalam Bertransaksi Digital Afni Sirait; Ida Ayu Purnama; Crescentiano Agung Wicaksono
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5665

Abstract

Changes in people's consumption styles and trends today are fundamentally influenced by the use of technology. The COVID-19 pandemic is one of the tearing points that explains that technology is a basic need today. Digital transactions are familiar and even greet all generations. This study aims to analyze the consumption behavior model of each generation hierarchy in digital transactions. Respondents from this study were generations X, Y, and Z, each of which consisted of 50 respondents. Data analysis method using Path Analysis using WarmPLS 6.0 statistical software. The results of data processing show that there is no direct or indirect relationship from cultural factors to the desire to transact digitally for generations X, Y, and Z although it is mediated by consumption behavior variables. Psychological factors influence generations Y and Z in digitally transacting fully mediated by consumption behavior variables. This study provides additional knowledge about behavioral models that influence and motivate the three generations in digital transactions.
Generation X Consumption Behavior Model in Using Digital Transactions Afni Sirait; Ida Ayu Purnama
International Journal of Entrepreneurship, Business and Creative Economy Vol. 2 No. 2 (2022): July
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.562 KB) | DOI: 10.31098/ijebce.v2i2.794

Abstract

Technology is a necessity that cannot be separated from today's life. Daily activities become easier, even ignoring distance, space, and time. This convenience provides cost savings, improves the use of time, and even changes business processes. This study aims to analyze the model of consumer behavior of generation X in the use of digital transactions. This research is quantitative research with 73 respondents who meet the qualifications. Data was collected using a questionnaire which was then tested for validity, reliability, and model fit using the WarpPLS 6.0 analysis tool. The results of data processing and testing are carried out; it can be concluded that first, cultural factors mediated by consumption behavior do not directly affect generation X in digital transactions. Second, psychological factors have a direct influence on generation X digital transactions. Consumption behavior as a mediating variable does not have an influence between psychological factors and digital transaction behavior for generation X. The limitation of this study is that the population only focuses on generation X.
Co-Authors Afni Sirait Crescentiano Agung Wicaksono Crescentiano Agung Wicaksono Merinda Noorma Novida Siregar‬ Patriani Wahyu Dewanti Siti Rokhimah Sukirno Sukirno