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All Journal PROSIDING SEMINAR NASIONAL ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Kinerja Jurnal Dinamika Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Jurnal Manajemen dan Keuangan Jurnal Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Assets: Jurnal Akuntansi dan Pendidikan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Proaksi The Indonesian Journal of Accounting Research Nusantara Science and Technology Proceedings Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Perspektif Akuntansi Akuntansi dan Teknologi Informasi Akuntansi Bisnis & Manajemen (ABM) Journal of Social Research Apssai Accounting Review (ApAR) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Kontemporer
Theresia Woro Damayanti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Internally Financed Working Capital: Top Manager Preferences from the Perspective of Gender Sunardi Sunardi; Theresia Woro Damayanti; Supramono Supramono
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2133

Abstract

This study seeks to investigate the differences in firm managers’ preferences in the use of internal funding to meet working capital needs. The data to be analyzed are obtained from the results of the World Bank's Productivity and the Investment Climate Survey on firm managers in 98 developing countries, with a total sample of 1,235 firm managers. The analysis techniques used are linear regression and ordinal logit analysis. This study demonstrates the gender-based differences in the proportion of the use of internal funding sources. Female top managers prefer to use internal funding sources for working capital better than top male managers. This study not only provides a better understanding of the relationship between the existence of top female managers and the preference in the use of internally financed working capital but also informs firms that aim to balance the liquidity and the capital cost efficiency in managing their working capital to provide a more significant opportunity for women to occupy top management positions.
Political Connection, Foreign Ownership, and Tax Avoidance: Does Executive Gender Moderate the Relationship? Limpat Akbar Yudanto; Theresia Woro Damayanti
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2899

Abstract

Tax revenue is a vital source of income to support the economic development of acountry. Therefore, this study aims to provide empirical evidence of the influence ofpolitical connections and foreign ownership on tax avoidance. This study also analyzes the moderating role of executive gender on the influence of politicalconnections and foreign ownership on tax avoidance. This study used secondary panel data from a survey conducted by the World Bank Open from 2006-2018. This study's data was around 50,454 companies from all over the world. The hypothesis testing was performed using multinomial logistic regression. The results showed thatpolitical connection positively affected tax avoidance, but foreign ownership had nosignificant effect on tax avoidance. Furthermore, male executives strengthened therelationship between political connections and tax avoidance, but it did not moderatethe effect of foreign ownership on tax avoidance. The findings suggested that theDirectorate General of Taxation should scrutinize companies with political connections to optimize government tax revenue.
Unlocking Success: Nexus between Entrepreneurial Orientation and Financial Performance in Culinary MSMEs Usil Sis Sucahyo; Theresia Woro Damayanti; Supramono Supramono
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4432

Abstract

This study aims to investigate the impact of entrepreneurial orientation on the financial performance of micro, small, and medium-sized enterprises (MSMEs) in the culinary sector, while also exploring the mediating roles of digital transformation and working capital in this relationship. Data were gathered via a field survey involving 360 culinary MSMEs operators in Semarang City, Salatiga City, and Surakarta City, with a proportional distribution across these locations. Statistical analysis was conducted using SEM-PLS. The results reveal that entrepreneurial orientation significantly influences financial performance, digital transformation, and working capital. Additionally, digital transformation and working capital play mediating roles in the relationship between entrepreneurial orientation and financial performance. This study contributes to theoretical insights by proposing a model to enhance the economic performance of culinary MSMEs, focusing on entrepreneurial orientation, digital transformation, and working capital. From a policy perspective, the government is encouraged to support various initiatives aimed at enhancing entrepreneurial capabilities, fostering the adoption of digital technologies, and promoting effective working capital management within the culinary MSMEs sector.
Co-Authors Ade Lisa Matasik Adinda Elsinta Damayanti Agni Metta Lestari Agrianata Dika Anthony Erlangga Assan Ari Budi Kristanto Bagas Aldhian Benggu, Agape Esa Putra Christian Alessandro Noreen Christian Alessandro Noreen Dimaz Ramananda Djoko Murdoko Eko Sukmono Adiritonga Fitri Ramadhani Gabriella Stephanie Harijanto Gracia Christ Setyaningrum Happy Tanti Santoso Jeremy Louis Sambara Kevin kevin Kurnia Imanuella Lauty, Puspa Ayu Lies Meida Choiriyah Limpat Akbar Yudanto Mallawa, Kaizart Koagouw Marcelina Novenda Gissela Anggari Matruty, Eko Suseno HR Nita Anggraheny Savitri Noni Christia Firdianti Nora Safitri Novita Christy Widayanti Octorita Shekinah Glorya Aditya Okta Handayani Ponggalo, Rassidaud Tito Poppy Septia Sari Pratyaksa Ocsa Nugraha Saian Putri Savira Sabadra Sekarsari Raden Mohamad Herdian Bhakti Rosaly Franksiska Samuel Martono Sebastian Soelistiono Sony Heru Priyanto Sucahyo Sunardi Sunardi Supatmi Supramono Teguh Kurniawan Tiara Agusthine Kesia Sugianto Titisari Dian Prastiwi Widayanti, Novita Christy Widodo, Arief Widya Rovita Dewi Yastika Rosaria Abung Yohanes Hendri Andhika Yokhebed Widhianingtyas