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Behavioral and Cultural Control in Supporting Organizational Sustainability Syahrudin, Muhammad Syahrudin; Amelia Setiawan; Hamfri Djajadikerta
Business and Entrepreneurial Review Vol. 26 No. 1 (2026): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ber.v26i1.25042

Abstract

This study closely examines how research on behavioral control and cultural control has developed within management control systems. It also looks at how these two types of control work together to help organizations reach sustainability and the Sustainable Development Goals (SDGs), especially SDG 8 (Decent Work and Economic Growth) and SDG 16 (Peace, Justice, and Strong Institutions). The research uses a Systematic Literature Review (SLR) method based on the PRISMA framework. It analyzes 16 selected articles published between 2000 and 2025 from both international (Scopus-indexed) and national (SINTA-indexed) journals. The findings show that research has moved from focusing mainly on structures and psychology to more value-based, ethical, and sustainability-centered control models. The literature indicates that behavioral control works best when it is part of a strong cultural control system. This allows organizations to align their formal monitoring with shared values, ethical standards, and employee self-regulation. When both types of control are used together, they help improve organizational performance, ethical behavior, employee well-being, and the ability to adapt to digital and sustainability-focused environments. However, the review also points out some challenges, such as being too controlling, cultural mismatch, psychological burnout, and resistance to digital monitoring. This study helps by offering a combined framework that shows how behavioral and cultural control can work well together for sustainable organizational management. It also suggests that future research should consider different contexts, cross-cultural factors, and longer time periods.
Pemeriksaan Operasional: Menakar Efektivitas dan Efisiensi Manajemen Piutang pada Distributor Agribisnis Felicia, Jane; Djajadikerta, Hamfri
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.9150

Abstract

Sektor agribisnis berperan penting dalam perekonomian Indonesia melalui distribusi sarana produksi pertanian, namun penjualan kredit menimbulkan tantangan arus kas akibat keterlambatan pembayaran. Penelitian ini menganalisis prosedur pengelolaan piutang di CV. KBI, mengidentifikasi faktor penyebab keterlambatan, dan mengevaluasi efektivitas serta efisiensi operasional. Menggunakan pendekatan deskriptif kualitatif, data dikumpul melalui observasi langsung, wawancara semi-terstruktur dengan 4 informan kunci (Direktur, Accounting Manager, Sales Dan Marketing Manager, Serta Sales Executive ), serta analisis dokumen. Analisis data mengikuti tahapan pemeriksaan operasional: perencanaan, pelaksanaan lapangan, temuan, dan rekomendasi dengan triangulasi tematik. Hasil menunjukkan praktik suboptimal seperti prosedur lisan, pemantauan manual, dan absennya perjanjian kredit formal, menyebabkan penundaan pembayaran melebihi jatuh tempo serta gangguan likuiditas yang memerlukan target revenue yang tidak tercapai dan cashflow operasional perusahaan yang terganggu. Kesimpulannya, penerapan SOP tertulis, sistem akuntansi terintegrasi, dan penguatan penagihan akan meningkatkan stabilitas keuangan.
RELEVANSI STAKEHOLDER THEORY DALAM TATA KELOLA, AKUNTANSI, DAN PELAPORAN ESG DI ERA DIGITAL: SUATU TINJAUAN LITERATUR Irsan Herlandi Putra; Hamfri Djajadikerta
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 2 (2026): Edisi Juni 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i2.17358

Abstract

Penelitian ini menelaah relevansi stakeholder theory dalam praktik tata kelola, akuntansi, dan pelaporan ESG di era digital melalui tinjauan literatur. Riset ESG berkembang pesat, namun kajian sebelumnya umumnya membahas aspek tersebut secara terpisah, misalnya tekanan stakeholder terhadap pengungkapan atau dampak digitalisasi pada pelaporan, tanpa mengintegrasikan tiga ranah utama dalam satu kerangka teoretis. Digitalisasi kerap diposisikan sebagai alat teknis, belum dianalisis sebagai mekanisme yang memediasi atau memoderasi hubungan antara tekanan stakeholder dan kualitas praktik ESG. Telaah atas artikel terindeks Scopus (2020–2025) menunjukkan bahwa tekanan regulator, investor, pelanggan, dan masyarakat mendorong peningkatan pengungkapan ESG yang diterjemahkan melalui mekanisme internal berupa struktur tata kelola, budaya organisasi, dan inovasi. Digitalisasi berfungsi sebagai enabler tata kelola yang meningkatkan keterlacakan, keterbandingan, serta kredibilitas informasi ESG, dengan efektivitas yang dipengaruhi kapasitas organisasi dan dukungan institusional. Penelitian ini mengisi celah riset melalui pengajuan kerangka integratif yang menghubungkan tekanan stakeholder, tata kelola, akuntansi, pelaporan ESG, dan digitalisasi. Temuan ini memperkuat landasan teoretis ESG berbasis stakeholder theory dan memberi implikasi bagi regulator, manajemen, serta auditor.
Predicting Whistleblowing Intention Using Supervised Machine Learning: Integrating TPB and IEDM in State-Owned Enterprises Muhammad Rizal Satria; Hamfri Djajadikerta; Amelia Setiawan
Journal of Applied Data Sciences Vol 7, No 2: May 2026
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v7i2.1292

Abstract

Whistleblowing plays a critical role in detecting organizational misconduct; however, understanding the determinants of whistleblowing intention remains a challenge. Prior studies predominantly rely on regression or structural equation modeling, which focus on explanatory relationships rather than predictive evaluation. This study addresses this limitation by integrating the Theory of Planned Behavior and the Integrated Ethical Decision-Making Model within a supervised machine learning framework. Data were collected from 382 permanent employees of Indonesian state-owned enterprises (BUMN) using a structured questionnaire. Three classification algorithms—Logistic Regression, Support Vector Machine (SVM), and Random Forest—were implemented to evaluate predictive performance. The results indicate that Random Forest achieved the highest predictive accuracy and discrimination capability. Feature importance analysis reveals that perceived behavioral control is the strongest predictor of whistleblowing intention, followed by ethical awareness and attitude, while subjective norms show comparatively weaker influence. These findings refine TPB by demonstrating the dominant role of perceived behavioral control in high-risk ethical decisions and reinforce the importance of ethical awareness as a cognitive trigger within the IEDM framework. The study contributes by bridging behavioral theory and predictive analytics while offering governance insights for strengthening whistleblowing systems in state-owned enterprises.
PENGARUH PERSEPSI LITERASI KEUANGAN, KEMANFAATAN, KEMUDAHAN, DAN RISIKO TERHADAP MINAT GENERASI Z DALAM MENGGUNAKAN QRIS Alma Nabila Kuntoro Putri; Amelia Setiawan; Hamfri Djajadikerta
Ekasakti Jurnal Penelitian dan Pengabdian Vol. 4 No. 2 (2024): Ekasakti Jurnal Penelitian dan Pengabdian
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ejpp.v4i2.1125

Abstract

This research focuses on analyzing whether there is an influence of perceptions of financial literacy, usefulness, ease of use, and risk on Generation Z's interest in using QRIS. The research method used is quantitative, with data obtained through a Google Form questionnaire, resulting in 203 respondents. IBM SPSS Statistics 26 was used to process 150 samples, with a confidence level of 95% and a margin of error of 5%. The tests conducted included validity, reliability, normality, heteroscedasticity, multicollinearity, regression, partial tests (t-test), simultaneous tests (f-test), and finding the adjusted R². Previous research had similarities in the dependent variables, namely perceptions of financial literacy, usefulness, ease of use, and risk, while the update is the different dependent variable, which is Generation Z's interest in using QRIS. From the hypothesis testing results, it was concluded that perceptions of financial literacy, usefulness, ease of use, and risk have an influence on Generation Z's interest in using QRIS. The results of this study can be a consideration for those who want to research further with the same variables to compare with existing literature findings. Additionally, it can enhance readers' knowledge about factors that can increase interest in using QRIS.
Pengaruh Gaji Dan Work-Life Balance Terhadap Minat Berkarir Mahasiswa Akuntansi Di Big 4 Dengan Social Influence Sebagai Variabel Mediasi Clarissa Aleta Hartono Junus; Amelia Setiawan; Hamfri Djajadikerta
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.447

Abstract

This study aims to identify the factors that influence accounting students’ career interest in the Big 4, with social influence serving as a mediating variable. This study employs a quantitative approach with an explanatory design to elucidate the causal relationships among the variables under investigation. The sample consists of 111 accounting students from various universities in Indonesia, collected through the distribution of a questionnaire. The analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of the SmartPLS application. This study adopts the Modified Theory of Planned Behavior (Modified TPB) by replacing the subjective norms component with social influence to make it more relevant. The results indicate that salary was not found to have a direct effect on career interest but does influence social influence. Social influence was found to influence career interest, whereas work-life balance was not found to influence career interest. Additionally, salary was found to influence career interest through social influence as a mediating variable. These findings provide important implications for Big 4 Public Accounting Firms in understanding the factors that can influence the career interest of accounting students.
Kinerja Keuangan dan Harga Saham pada Perusahaan Konsumen Non-Siklus di Bursa Efek Indonesia Periode 2022–2024 Rania Syahla Qumaira; Amelia Setiawan; Hamfri Djajadikerta
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 2 (2026): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i2.4957

Abstract

Stock price is one of the main indicators in the capital market that reflects investors perceptions of a company's value and performance. Although the Non-Cyclical Consumer sector is considered relatively stable, stock prices in this sector may still fluctuate due to changes in financial performance and investors responses to published information. This research aims to examine the influence of Return on Equity (ROE), Debt-to-Equity Ratio (DER), and Earnings Per Share (EPS) on the stock price of companies in the Non-Cyclical Consumer sector listed on  Indonesia Stock Exchange during 2022–2024 period. This research employs a quantitativ approach with an associativ research design. Data use consists of second data in  form of audited annual financial statements and stock prices as of the date the financial statements’ publication. The sample was select using purposive sampling, comprising 12 companies with 36 observations. The analysis technique employed multiple linear regresion at  5% significance level. The results imply that ROE has positive relationship on stock prices, DER has negative relationship, while EPS is proven to have positive and significant effects. Simultaneously, ROE, DER, and EPS have significants relationship on stock prices with an Adjusted R-Square value of 66.78%. The findings indicate that Earnings Per Share (EPS) is the most considered variable by investors in evaluating Non-Cyclical Consumer sector companies when making investment decisions.
Pengaruh Kesadaran Wajib Pajak dan Pemahaman Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Niat Bayar Sebagai Variabel Mediasi Maura Wulan; Amelia Setiawan; Hamfri Djajadikerta
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.453

Abstract

This study aims to measure the effects of taxpayer awareness and tax understanding on taxpayer compliance, with paying intention serving as a mediating variable. This study employs a casual quantitative approach utilizing data gathered via online Likert-scale questionnaires from 107 individual taxpayer respondents residing in the Waterfront Lippo Cikarang Cluster. Data were analyzed using SmartPLS 4 through PLS-SEM, encompassing evaluations of the outer model, inner model, and bootstrapping. The evaluation results indicate that all indicators meet the criteria for validity and reliability. Taxpayer awareness has a positive effect on paying intention (Beta = 0.210; p = 0.019), tax understanding exerts a more dominant impact on paying intention (Beta = 0.591; p = 0.000), and paying intention influences taxpayer compliance (Beta = 0.447; p = 0.005). The R-square values indicate that awareness and understanding is explain 49.7% of the variance in paying intention, while compliance is explained by 20%. Furthermore, paying intention mediates the effect of tax understanding on compliance (Beta = 0.264; p = 0.018), but it does not mediate the effect of taxpayer awareness (Beta = 0.094; p = 0.069).
Pengaruh Ukuran Direksi, Ukuran Dewan Komisaris, Ukuran Komite Audit, dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan di Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2022 Erwin Kornelius; Hamfri Djajadikerta
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5528

Abstract

Kinerja keuangan yang baik diperlukan oleh setiap perusahaan, tak terkecuali perusahaan di industri pertambangan yang harus senantiasa memenuhi kebutuhan dan permintaan yang besar dari masyarakat. Pemenuhan kebutuhan yang sangat besar tersebut memerlukan pembiayaan untuk memperoleh aset dan menjalankan proyek investasi yang direncanakan. Diketahui pula bahwa terdapat masa penurunan ekonomi, yaitu pandemi Covid-19 yang menghantam kinerja keuangan beberapa perusahaan di industri pertambangan. Meski demikian, strategi dan adaptasi yang tepat masih dapat dirumuskan oleh perusahaan. Perumusan strategi perusahaan tak lepas dari peran Direksi. Setiap langkah dan strategi yang diambil oleh Direksi perlu mendapat pengawasan oleh Dewan Komisaris dan Komite Audit, salah satunya adalah pengawasan terkait pengelolaan dan keputusan struktur modal perusahaan. Tujuannya adalah agar kinerja keuangan perusahaan dapat meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran Direksi, ukuran Dewan Komisaris, ukuran Komite Audit, dan struktur modal terhadap kinerja keuangan yang diukur menggunakan Return on Asset. Penelitian ini merupakan penelitian kuantitatif dan menggunakan metode penelitian hypothetico-deductive. Pemilihan sampel menggunakan teknik purposive sampling dan menghasilkan 26 perusahaan yang digunakan dalam penelitian ini. Metode pengolahan data yang digunakan meliputi uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Penelitian ini memberikan hasil bahwa ukuran Direksi, Dewan Komisaris, dan Komite Audit tidak dapat dibuktikan pengaruhnya secara statistik dan parsial terhadap kinerja keuangan. Sementara variabel struktur modal dapat dibuktikan pengaruhnya secara statistik terhadap kinerja keuangan. Secara simultan, seluruh variabel independen dapat dibuktikan pengaruhnya secara statistik terhadap kinerja keuangan.
Pemeriksaan Operasional untuk Meningkatkan Efektivitas dan Efisiensi Pengelolaan Persediaan (Studi Kasus pada PT Gading Gypsum Lestari) Devina Nathania; Hamfri Djajadikerta
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6144

Abstract

Bahan bangunan merupakan salah satu benda yang banyak dicari oleh masyarakat baik untuk pembangunan maupun pertukangan. Hal ini dikarenakan pembangunan dan pertukangan akan terus terjadi dan tidak akan pernah berhenti. Daya saing antar perusahaan yang bergerak di bidang menjual bahan bangunan pun akan terus meningkat. Penelitian ini mengolah data dengan melakukan analisis terhadap kebijakan dan prosedur pengelolaan persediaan, menghitung potensi kerugian, dan dampak yang ditimbulkan. Penelitian dilakukan pada PT. Gading Gypsum Lestari yang merupakan salah satu toko bangunan di Kelapa Gading, Jakarta Utara. Berdasarkan pemeriksaan operasional yang telah dilakukan, ditemukan beberapa masalah pada pengelolaan persedian PT. Gading Gypsum Lestari. Masalah-masalah tersebut adalah sistem dan kebijakan perusahaan terkait pengelolaan persediaan belum memadai, pembagian tugas yang belum dilakukan secara efektif dan efisien, pencatatan dan penggunaan dokumen belum memadai, dan peletakan persediaan di gudang dan toko belum memadai. Hasil dari dilakukannya pemeriksaan operasional berupa rekomendasi yang tepat untuk mengatasi masalah-masalah yang teridentifikasi pada aktivitas pengelolaan persediaan perusahaan. Diharapkan, rekomendasi yang telah diberikan dapat meningkatkan efektivitas dan efisiensi pengelolaan persediaan PT. Gading Gypsum Lestari.
Co-Authors Adela Agnes Marcella Virginia Agustinus Susilo Albert Nathaniel Yohanes Aldifayan, Nisrina Aldo Erfolga Partadisastra Alma Nabila Kuntoro Putri Amelia Setiawan Amelia Setiawan Amelia Setiawan Amelia Setiawan Andhella, Sylviana Andriana, Gisella Angela Kayla Jannessa Agustinus Angelina Cindy Setiawan Anjarany, Shabrina Antonio Alfio Antonio Alfio Audrey Aurelia Binekas, Bani Calista, Nissa Chandra, Haryani Clarissa Aleta Hartono Junus Devina Nathania Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Dr. Amelia Setiawan, CISA., CA. Enung Nurhayati Erwin Kornelius Fanji Farman Fannyra Lianty Felicia, Jane Felita Aileen Fransisca Ardieta Amabel Christy Gisella Andriana Glorie Fajar Paularine Golda Chrissty Natalie Grace Meyliana Hermawan Gunawan, Agnes Regina Gustantio, Esther Rendy Hafiz Rahmansyah Yusup Haki, Billy Adriyadi Halim, Fidelia Vanessa Hanna Priscilla Haryani Chandra Haryanto Haryanto Haryono, Jane Magdalena Heryadi , Alicya Irfan Haryanto Irma Suryani Iskandar, Sesilia Abigail Ivana Melinda Jesslyn, Vellicia Jesslyn Jocelyn Andhari Avrilly Joseph Ferigandhi Bede Joseph Ferigandhi Bede Josephine Patricia Bunga Rimta Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Khaliza, Lidya Adisti Ghaida Nur Kusuma Natita, Rendi Lilian Danil Lusanjaya, Gery Lusanjaya, Gery Raphael Lusia Victolia Marcella Virginia, Agnes Margareta Jane Widyawan Marjuka, Martinus Yuwana Marshanda Azalia Maura Wulan Michael Michael Michael Michael Monica, Cassia Muhammad Rizal Satria Muhammad Syahrudin Nikolaus, Khoe Felicia Nina Septina Noviana, Yosephine Artha Nurhadewa, Kresna Patrick Pebrian Pratama Rahman, Erpi Rania Syahla Qumaira Renisha Rizki Indrawan Rizki Indrawan Robert Vincent Kristanto Rustanto, Vina Regina Samuel Wirawan Sandra Faninda Santoso, Nathalia Santoso, Urip Sasmitapura, Angga Setiawan , Amelia Setiawan, Stanley Shafira Meiza Paradisha Shavinna Dwi Gunawan Stephen Sanjaya Kusnandar Susilo, Agustinus Sylvia Fettry E.M Tanaya, Alicia Tarigan, Rita Corolina Valencia, Jessica Valerie Vania Vashti Vareen Canovala Veronika Veronika Verren Vebriani Rahardjo Vicky Dzaky Cahaya Putra Viony Fransiska Wijaya, Chandra Ferdinand Yane Devi Anna Yanuarita Hendrani Yeremias Budi Irawan Yuwono, Aurelia Marvetta