Articles
<![CDATA[The influence of family environment on the choice of business strategy: Innovation culture as a mediating variable ]]>
<![CDATA[Setiawan, Antonius Singgih]]>;
<![CDATA[Panjaitan, Delfi]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 1 (2025): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v7i1.287
<![CDATA[This study aims to see whether the family environment can have a positive impact on the development of a company's innovation culture and influence the orientation of the company's business strategy choices. However, this study also aims to see whether the culture of innovation can impact the orientation of business strategy choices. Finally, this study also aims to prove the culture of innovation as a variable that mediates the relationship between the family environment and business strategy choices. Using a sample of 178 respondents (response rate 89%) with entrepreneur respondents in the city of Palembang, the research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Warp PLS software version 5.0. The results concluded that the family environment has a positive effect on the culture of innovation and business strategy choices; on the other hand, the culture of innovation has an effect on business strategy choices, and finally, the culture of innovation mediates the relationship between the family environment and business strategy choices in firms in Palembang.]]>
<![CDATA[Kemampuan Melihat Peluang, Keyakinan Spiritualitas dan Kinerja Bisnis UMKM di Kota Palembang ]]>
<![CDATA[Setiawan, Antonius Singgih]]>;
<![CDATA[Panjaitan, Delfi]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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DOI: 10.47768/gema.v17i1.202503
<![CDATA[Banyak penelitian terdahulu telah membuktikan berbagai faktor yang dapat memberikan dampak positif terhadap pencapaian kinerja usaha. Namun demikian, banyak dari penelitian terdahulu melihat faktor strategi dan pengunaan metode bisnis sebagai faktor kontekstual yang memberikan pengaruh terhadap kinerja bisnis, sebaliknya, belum bayak penelitian terdahulu melihat faktor karateritik pengusaha sebagai faktor kontekstual. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh kemampuan melihat peluang, keyakinan spiritualitas pengelola usaha di Kota Palembang terhadap kinerja bisnis usaha. Menggunakan sampel 134 respondeng (respon rate 89,22%), data diuji menggunakan SEM-PLS. Hasil penelitian menyimpulkan kemampuan melihat peluang dan keyakinan spiritualitas pengelola usaha di Kota Palembang berpengaruh positif terhadap kinerja bisnis usaha. Hal ini menunjukkan bahwa semakin tinggi kemampuan pengusaha melihat peluang, dan semakin tinggi tingkat spiritualitas pengusaha dapat memberikan dampak positif terhadap pencapaian kinerja optimal perusahaan.]]>
<![CDATA[OWNER/MANAGEMENT CHARACTERISTICS, BUSINESS CHARACTERISTICS, AND BUSINESS DECISION-MAKING ]]>
<![CDATA[Setiawan, Antonius Singgih]]>;
<![CDATA[Panjaitan, Delfi]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v9i1.1476
<![CDATA[Business decision-making is a crucial point in business activities. Therefore, this study aims to examine whether management characteristics, the ability to see opportunities, and the ability to improvise positively impact business decision-making. This study used a sample of 118 (78.7%) businessmen respondents in Palembang City. The research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Warp PLS software version 5.0. The results of this study show that management characteristics, the ability to see opportunities, and the ability to improvise positively affect firms' business decision-making in Palembang City.]]>
<![CDATA[KARAKTERISTIK PENGUSAHA, PENGGUNAAN SISTEM PENGUKURAN KINERJA STARTEGIS: BUDAYA INOVASI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Setiawan, Antonius Singgih]]>;
<![CDATA[Supheni, Indrian]]>;
<![CDATA[Panjaitan, Delfi]]>
<![CDATA[ Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025 ]]>
Publisher : <![CDATA[Catholic University Musi Charitas ]]>
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DOI: 10.32524/jkb.v23i2.1672
<![CDATA[Purpose: This study aims to examine the relationship between entrepreneur characteristics and the use of strategic performance measurement systems and innovation culture. The influence of innovation culture on the use of strategic performance measurement systems, as well as how innovation culture moderates the relationship between entrepreneur characteristics and the use of strategic performance measurement systems. Design/Methodology/Approach: Using a sample of 178 respondents (response rate 89%) with entrepreneur respondents in the city of Palembang, the research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Smart PLS software version 4.0. Findings: The findings of this study conclude that entrepreneur characteristics positively influence the use of strategic performance measurement systems. Entrepreneur characteristics influence the culture of innovation. Although the study failed to prove the influence of innovation culture on the use of strategic performance measurement systems, the results of this study successfully demonstrated the moderating role of innovation culture in the relationship between entrepreneur characteristics and the use of strategic performance measurement systems. Practical Implications: An important implication of the findings of this study is that there is a linear relationship between the characteristics of entrepreneurs who are oriented towards open and strategic thinking, which will ultimately view the development of a culture of innovation as a necessity in developing a business venture. Originality/Value: The original contribution of this study is the interaction between innovation culture and entrepreneurial characteristics, which has not been explored in many strategic management accounting studies. Therefore, the results of this study are expected to add to the literature in strategic management accounting studies.]]>
<![CDATA[PELATIHAN BISNIS PENJUALAN ONLINE BAGI ORANG MUDA KATOLIK PAROKI ST. MARIA TUGUMULYO MUSIRAWAS ]]>
<![CDATA[Setiawan, Antonius Singgih]]>;
<![CDATA[Chen, Ming]]>;
<![CDATA[Gunawan, Andrew]]>;
<![CDATA[Ratnasari, Agatha Septiana Sri]]>;
<![CDATA[Wijaya, Antonny]]>
<![CDATA[ Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Dharmawangsa ]]>
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DOI: 10.46576/rjpkm.v2i2.1093
<![CDATA[Digitalisasi bisnis penjualan ini merupakan sebuah transformasi bisnis yang signifikan dari yang awalnya bersifat konvensional menjadi virtual. Tujuan besar dari digitalisasi bisnis penjualan ini adalah untuk memberikan kinerja penjualan yang lebih cepat, semakin mendekatkan jarak antara penjual dan pembeli secara virtual dan dapat diakses secara global karena basis utama dalam implementasi digitalisasi bisnis penjualan adalah dengan memanfaatkan teknologi internet. Revolusi industri 4.0 telah membawa dampak pada munculnya praktik digitalisasi ekonomi dan mendorong berkembangnya praktik bisnis penjualan secara online. Namun demikian, belum semua orang tahu dan paham bagaimana menekuni bisnis penjualan secara online. Oleh karena itu, perlu adanya kegiatan yang mampu memfasilitasi masyarakat guna mendapatkan literasi mengenai usaha bisnis penjualan secara online. Kegiatan ini bertujuan memberikan peningkatan wawasan dan keterampilan Orang Muda Katolik (OMK) St. Maria Tugumulyo mengenai potensi penjualan secara online. Dengan memiliki literasi yang baik tentang bisnis penjualan online, anggota OMK St. Maria Tugumulyo bisa meningkatkan jiwa kewirausahaan mereka dengan memanfaatkan bisnis penjualan secara online. Metode kegiatan pengabdian dilakukan dengan memberikan pelatihan dan simulasi dalam membuat online shop melalui platform Tokopedia, cara mempromosikan produk, dan cara mengidentifikasi pemasok. Hasil pengabdian menunjukkan dampak positif atas pikiran dan pandangan para peserta dalam hal pilihan bisnis pada masa kini. Peserta mulai memiliki pikiran terbuka untuk memanfaatkan teknolgi internet dalam membuat bisnis yang dapat memberikan tambahan penghasilan]]>
<![CDATA[Orientasi pasar, pilihan strategi dan peran fungsional akuntansi: Studi pada industri hotel di Sumatera Selatan ]]>
<![CDATA[Setiawan, Antonius Singgih]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 2 No. 1 (2020): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v2i1.32
<![CDATA[This study aims to prove the influence of market orientation, strategic choices on the role of accounting functional. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the South Sumatra province. A total of 75 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 66 (88%). Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis using Warp PLS version 5.0 software is used to test of hypothesis. The results of the study indicate that the market orientation and strategic choices have a positive effect on the role of hotel accounting functional in the South Sumatera province.]]>
<![CDATA[Keputusan afiliasi OTA dan kinerja Hotel: Studi Pada Hotel Berafiliasi ]]>
<![CDATA[Setiawan, Antonius Singgih]]>;
<![CDATA[Lina, Lina]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 2 No. 2 (2020): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v2i2.76
<![CDATA[At present, the hotel industry is at a very dynamic level of competition. The intense competition requires hotel managemet to implement the right strategy. One strategy that must be implemented is a digital marketing strategy. Digital marketing strategy is a choice of strategies that are developing at this time. However, the development of hotel marketing practices through digital marketing has not been much followed by research developments in the field of digital marketing in the hotel industry. Therefore, this study aims to prove whether the hotel's decision to implement a digital marketing strategy by affiliating with an online travel agent (OTA) will achieve better performance. The research uses exploratory quantitative methods. Using data collected from 65 respondents who are hotel owners/managers, the data is processed using descriptive statistics. The results showed that the hotel decision affiliated with OTA had a positive impact on hotel performance.]]>
<![CDATA[Etnisitas dan Konservatisme Akuntansi pada Perusahaan Publik di Indonesia ]]>
<![CDATA[Setiawan, Antonius Singgih]]>;
<![CDATA[Fransysca, Ellen]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v4i2.4003
<![CDATA[AbstractAccounting conservatism is debated in practice, literature, and financial accounting research. The principle of conservative accounting is considered as an action to control the optimistic behavior of management and business owners but the potential to cause biased information. This study aims to examine the influence of ethnicity of authorized officials in the publication of corporate financial statements on accounting conservatism in public companies in Indonesia. A total of 71 samples of manufacturing companies listed on the IDX in 2019 and fulfilling sampling criteria were used to test the hypothesis. The research data were analyzed using independent sample t-test. The results showed that the difference in the ethnicity of the official level in the company's financial reporting would affect the level of accounting conservatism in a company. Pribumi ethnicities with general characteristics as ethnicities that prioritize stability in their business tend to have higher conservatism characteristics compared to Tionghoa ethnic groups who tend to be more willing to take risks in their every decision. An important implication of the results of this study is that the authorized officials in publishing the company's financial statements must be able to control their conservative principles.Keywords: Accounting conservatism; Ethnicity; Manufacturing sector; Pribumi ethnic; Tionghoa ethnic.AbstrakKonservatisme akuntansi menjadi perdebatan dalam praktik, literatur dan penelitian akuntansi keuangan. Prinsip konservatisme akuntansi dinilai sebagai tindakan untuk mengendalikan perilaku optimistis manajemen dan pemilik usaha namun berpotensi menimbulkan informasi yang bias. Penelitian ini bertujuan untuk menguji pengaruh etnisitas pejabat yang berwenang dalam pemublikasian laporan keuangan perusahaan terhadap konservatisme akuntansi pada perusahaan publik di Indonesia. Sebanyak 71 sampel perusahaan manufaktur yang terdaftar di BEI tahun 2019 dan memenuhi kreteria sampling digunakan untuk menguji hipotesis. Data penelitian di analisis menggunakan independent sample t-test. Hasil penelitian menunjukkan bahwa perbedaan kelompok etnisitas pejabat yang berwenang dalam pelaporan keuangan perusahaan akan berpengaruh pada tingkat konservatisme akuntansi di suatu perusahaan. Etnis Pribumi dengan karakteristik umum sebagai etnis yang lebih mengedepankan sifat stabil dalam berusaha cenderung memiliki sifat konservatisme yang lebih tinggi dibandingkan dengan kelompok etnis Tionghoa yang cenderung lebih berani ambil risiko pada setiap keputusan mereka. Implikasi penting dari hasil penelitian ini adalah para pejabat yang berwenang dalam pemublikasian laporan keuangan perusahaan harus dapat mengendalikan prinsip konservatime mereka.Kata Kunci: Etnisitas; Etnis Pribumi; Etnis Tionghoa; Konservatisme akuntansi; Sektor manufaktur.]]>
