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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL AKUNTANSI DAN AUDITING Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Sosioteknologi Journal of Information Systems Engineering and Business Intelligence ETNOSIA : Jurnal Etnografi Indonesia Jurnal Akuntansi dan Ekonomika Owner : Riset dan Jurnal Akuntansi MABIS: Manajemen dan Bisnis Jurnal Ilmiah Manajemen dan Bisnis Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Jurnal Pengabdian Masyarakat Asia Jurnal Eksplorasi Akuntansi (JEA) Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Apssai Accounting Review (ApAR) International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Multiperspectives on Accounting Literature IIJSE Advances in Taxation Research Ekuitas Jurnal Pnedidikan Ekonomi
Satia Utama, Anak Agung Gde
Universitas Airlangga
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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Impact of Cash Flow Components, Net Profit, on Stock Returns Imas Masjitoh Ramdani; Anak Agung Gde Satia Utama
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6056

Abstract

This study aims to obtain empirical evidence regarding the effect of Cash Flow Components, Net Income, and the level of Stock Returns. This study is a quantitative study using secondary data obtained from the annual financial reports of transportation industry companies on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The population in this study is Transportation Industry Companies listed on the IDX. The company sample was determined using a purposive sampling technique. The analysis method used is multiple regression analysis. The results of the study indicate that cash flow components do not have a significant effect on stock returns, net income has a significant effect on stock returns, and does not have a significant effect on stock returns.
The Influence of Financial Performance on Stock Prices: Analysis of Banking Companies on the Indonesia Stock Exchange in 2020 – 2023 Jessica Dewi Felicia; Anak Agung Gde Satia Utama
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6057

Abstract

The economic progress of a country is highly dependent on the condition of its banking system, which plays a vital role in determining the direction of the country's economy. Stock prices serve as a reflection of a company's underlying value and financial health, providing a dynamic indicator of its market value. A company's financial performance encompasses a number of aspects, including operational efficiency and adherence to strategic objectives, which affect stock prices and investor confidence. Financial ratio analysis is an important instrument for investors to understand a company's financial health and performance, and to make informed investment decisions. This research method relies on secondary data from publicly accessible Annual Financial Reports, but researchers must consider the limitations of secondary data compared to primary data to ensure the reliability and suitability of the data. Regression analysis shows that the Earnings per Share (EPS) variable has a positive and statistically significant effect on stock prices, indicating the importance of earnings per share in determining the movement of a company's stock price. The Return on Asset (ROA) and Return on Equity (ROE) variables do not show a significant effect on stock prices, indicating that efficiency in managing a company's assets and equity does not directly affect stock prices. The results of the analysis emphasize the importance of considering various factors, including EPS, ROA, and ROE, as well as external factors such as market and industry conditions, in evaluating a company's stock price for better investment decision-making.
Is Market Trends and Sentiment Affected Stock Price? Evidence from Energy Sector in Indonesia Ayunda Rizqi Oktaviana; Anak Agung Gde Satia Utama
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7501

Abstract

This study investigates the relationship between market trends, market sentiment, and stock prices within the energy sector listed on the Indonesia Stock Exchange (IDX). Grounded in behavioral finance theory which emphasizes the influence of psychological and behavioral factors on financial decision-making this research evaluates how fluctuations in public interest and investor sentiment affect stock price dynamics. The study utilizes secondary data extracted from company annual reports, stock price records, and publicly available financial statements covering the period from 2014 to 2023. The sample includes 22 energy sector companies, selected through purposive sampling based on predefined criteria. To measure market trends, the study employs Google Trends scores, while social media sentiment analysis—using Brandwatch—captures investor sentiment. The regression analysis investigates the influence of both variables on stock prices, incorporating control variables such as company size, debt-to-equity ratio, and dividend payout ratio. The empirical findings reveal that both market trends and investor sentiment exert a significant and positive influence on stock prices in the Indonesian energy sector. The implications of these findings extend to several domains. Investors can integrate trend and sentiment indicators into their analytical frameworks to improve decision-making and anticipate stock movements more effectively. Financial analysts and advisors can adopt these behavioral metrics as complementary tools alongside traditional valuation methods.
Social Media Scams: A Netnography Investigation in Malaysia and Indonesia Utama, Anak Agung Gde Satia; Andajani, Erna; Siddiqui, Aaiman; Mujin, Khaslinda Akasyah Binti; Ika, Siti Rochmah; Yun, Siow Xiu; Wardhani, Parwita Setya
ETNOSIA : Jurnal Etnografi Indonesia Vol. 10 No. 2 (2025)
Publisher : Department of Anthropology, Faculty of Social and Political Sciences, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31947/etnosia.v10i2.44227

Abstract

Online scams have become increasingly sophisticated across Southeast Asia, yet current studies primarily focus on single-platform fraud, specific scam types, or victim psychology in isolated contexts. Existing literature has examined romance scams, online investment fraud, digital labor scams, and general scam perceptions. However, few studies adopt a comparative Netnography approach across multiple social media platforms or explore the interconnectedness of scams with emerging issues such as human trafficking, particularly in Indonesia and Malaysia where scam incidents are rapidly escalating. This study fills this gap by providing a cross-country, multi-platform netnography investigation of scam techniques and victim responses. Using a non-participatory netnography approach, this research analyzed public interactions tagged with #scam and #scammeralert on Facebook, Instagram, and YouTube over a five-day period in 2024. The study examined scammer strategies and victim narratives drawn from scam-reporting communities and fraud-victim support groups. The findings identify four dominant scam types: (1) selling products at cheaper prices, (2) impersonation, (3) offering job with high salary, and (4) offering online part-time job.  The study also reveals three major victim responses: (1) shooting and uploading the fraud on social media, (2) creating fraud’s victim association, and (3) freezing of their bank account on priority basis. This research contributes new insights by demonstrating how digital platforms function as interconnected ecosystems of fraud, where multiple scam types operate simultaneously and victims mobilize collective counteractions. The study highlights the urgent need for enhanced digital literacy, cross-border enforcement, and integrated anti-scam policies in Indonesia and Malaysia.
Akuntan Manajemen sebagai Mitra Bisnis: Dampak Digitalisasi dan Keberlanjutan dalam Transformasi Peran Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1499

Abstract

This study explores management accountants' evolving role and professional identity, focusing on the shift from traditional cost controllers to strategic business partners. Through a bibliometric analysis and systematic literature review (SLR), the study synthesizes findings highlighting the impact of digital transformation, including cloud-based ERP systems, AI, and business intelligence (BI), on the competencies and practices of management accountants. The analysis reveals that while digital tools enable increased participation in data-driven decision-making and sustainability efforts, challenges remain in overcoming traditional practices, cultural constraints, and the need for new skill sets. The findings also highlight management accountants' barriers to integrating sustainability into their roles. Despite these challenges, the study contributes to the literature by offering new insights into the professional identity transformation and providing practical guidance for organizations in facilitating this transition. The study further emphasizes the importance of enhancing education and training to equip management accountants with the necessary competencies for future roles. Future research is encouraged to address the gaps in technology adoption and organizational culture that hinder the full realization of this professional evolution.
Mental accounting: Global research trends and Indonesia's research position Muthohhari, Abdullah Hanif; Kurniawanti, Ika Atma; Utama, Anak Agung Gde Satia; Edward, Oswald Timothy
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 1 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i1.44520

Abstract

Purpose: As mental accounting (MA) influences critical economics and finance phenomenon, understanding research trends and Indonesia's research position can contribute to the development of accounting policies aligned with the local context. This study offers a bibliometric analysis of pertinent papers in mental behavioral accounting. Methodology/approach: By analyzing 271 articles from the Scopus database published from 2015 to 2024, this study uses bibliometric analysis to identify global research trends and Indonesia’s position in MA. Findings: The analysis indicates that the prior research in MA over decade will focus on prospect theory, consumer behavior, investment decision-making, behavioral biases, and financial literacy. Our data indicates that mental accounting researchers globally must reapply mental accounting principles across diverse domains. Practical implications: This study recommends that researchers expand their analyses by integrating MA with the Indonesian economic framework and concentrate to the advancement of MA research globally. Originality/value: This study also provides additional analysis regarding the progress of MA research in Indonesia by finding its research position.
Business Ethics Violations in State-Owned Enterprises: Integrating Fraud Triangle and Stakeholder Theory Setiawan, Teguh; Sitorus, Gita Riaulina; Br Sembiring, Henny Lestari; Putri, Aqila Parahita; Utama, Anak Agung Gde Satia
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.004

Abstract

Purpose: This study analyses the factors causing and the impacts of business ethics violations at a state-owned enterprise.Method: a qualitative descriptive case study was conducted using secondary data from audit reports, court decisions, and media coverage.Results: findings show that pressure, opportunity, and rationalisation drive ethical violations, causing state losses and corporate reputational damageNovelty: Integrating the fraud triangle theory and stakeholder theory offers a new lens for understanding misconduct in a state-owned enterprise.Contribution: The study supports stronger ethical governance and accountability mechanisms to prevent future ethical violations in Indonesia’s state-owned enterprises. Abstrak: Pelanggaran Etika Bisnis Dalam BUMN: Integrasi Fraud Triangle Dan Stakeholder TheoryTujuan: Penelitian ini bertujuan menganalisis faktor penyebab dan dampak pelanggaran etika bisnis pada perusahaan milik negara.Metode: Penelitian menggunakan studi kasus deskriptif kualitatif dengan data sekunder berupa laporan audit, putusan pengadilan, dan pemberitaan media.Hasil: Hasil menunjukkan tekanan, peluang, dan rasionalisasi menjadi pemicu utama pelanggaran etika yang menyebabkan tekanan, peluang, dan rasionalisasi menjadi pemicu utama pelanggaran etika yang menyebabkan kerugian negara dan menurunkan reputasi perusahaan.Kebaruan: Integrasi fraud triangle theory dan stakeholder theory juga memberikan perspektif baru dalam memahami pelanggaran etika pada perusahaan milik negara.Kontribusi: Penelitian ini berkontribusi dalam memperkuat tata kelola etika dan akuntabilitas di perusahaan milik negara untuk mencegah pelanggaran di masa depan.
Digital Tax Compliance: The Role of Literacy, Ease, and Trust Putri Serly Audia; Heru Tjaraka; Anak Agung Gde Satia Utama
Advances in Taxation Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i2.850

Abstract

Purpose: This study examines the influence of digital tax literacy, perceived ease of use, and trust in the digital tax system on taxpayer compliance among individual taxpayers in Yogyakarta, Indonesia. Research Method: A quantitative approach was employed using purposive sampling. Data were collected from 100 individual taxpayers utilizing e-Filing, e-Billing, and DGT Online. The questionnaire was measured on a 5-point Likert scale and analyzed using multiple linear regression, with validity and reliability assessments and classical assumption testing. Results and Discussion: The findings reveal that digital tax literacy, perceived ease of use, and trust in the digital tax system have significant positive effects on taxpayer compliance. Perceived ease of use showed the strongest effect (β = 0.459; p < 0.001), followed by trust (β = 0.436; p < 0.001) and digital tax literacy (β = 0.049; p = 0.030). The model produced an adjusted R² of 0.920. Implications: The study highlights the importance of improving digital literacy, system usability, and public trust to strengthen voluntary taxpayer compliance. Originality: This study integrates TAM and TPB in the context of Indonesia’s digital taxation.
Co-Authors Achmad Yanuar Irwan Aiman, Amir Ajeng Risna Liatika Alfina, Alfina Andajani, Erna Arrafi Pratama Andriono Ayunda Rizqi Oktaviana Balqis, Alia Basuki , Br Sembiring, Henny Lestari Daisy Mui Hung Kee Damia, Amalia Devi Sulistyo Kalanjati Dian Agustia Dicky Andriyanto Dwinanda, Rizky Ridho Edward, Oswald Timothy Eka Elmi Hikmawati Eka Sheilla Wati Elfrida Realisani Elsya Herwiyanti Fatmah Fatmah Fauziyan, Ali Ganatra, Varsha Gandhar Mane Heru Tjaraka Heru Tjaraka Herwiyanti, Elsya Hikmawati, Eka Elmi Hilmin, Siti Nur Ika Atma Kurniawanti Ika Putri Elviana Ika, Siti Rochmah Imas Masjitoh Ramdani Irwan, Achmad Yanuar Isnalita Izzato Millati Jessica Dewi Felicia Jinzun Oh Junianto, Prima Ayu Novita Kee, Daisy Mui Hung Kurniawati, Ika Atma Laksono Trisnantoro Li Zhen Ong Mane, Gandhar Mujin, Khaslinda Akasyah Binti Munisvarar, Prabawathy A/P Arulanantha Muthohhari, Abdullah Hanif Noorlailie Soewarno Nugroho, Adek Wahyu Oh, Jinzun Oh, Zi Jian Ong, Li Zhen Ong, Wen Huey Parwita Setya Wardhani Prabawathy A/P Arulanantha Munisvarar Putri Serly Audia Putri, Aqila Parahita Reynaldo Bimantoro Ridho Dwinanda, Rizky Siddiqui, Aaiman Sitorus, Gita Riaulina Solikhah, Tridiganita Intan Sri Iswati Sujarwo, Mohammad Daffa' Almadani Suvarie, Andrea Teguh Setiawan Tenardi, Yoel Adinata Varsha Ganatra Wen Huey Ong Wiwik Supratiwi Yun, Siow Xiu Zahari, Afika Rana Zi Jian Oh