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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Administrasi Bisnis Research Report - Social Science Journal of Economics, Business, & Accountancy Ventura Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting JURNAL PENDIDIKAN TAMBUSAI Jambura Accounting Review Ultima Management : Jurnal Ilmu Manajemen Aptisi Transactions on Technopreneurship (ATT) Jurnal Riset Akuntansi Aksioma Jurnal Wacana Ekonomi Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Dan Bisnis Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Economics and Business UBS Jurnal Disrupsi Bisnis Jurnal Ilmiah Wahana Pendidikan Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Jurnal Sains Teknologi dan Sistem Informasi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ekonomi Perjuangan (JUMPER) ProBisnis : Jurnal Manajemen JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Sains dan Teknologi Jurnal Ekonomika Dan Bisnis Economic Reviews Journal IJFBP International Journal of Family Business Practices PENGABDIAN SOSIAL Journal of Social And Economics Research Gemilang: Jurnal Manajemen dan Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research An Nuqud: Journal of Islamic Economics Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Education Transportation and Business journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Akuntansi Kontemporer Jurnal Manajemen Maranatha Jurnal Akuntansi
Hamfri Djajadikerta
Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan, Bandung
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Pengaruh ROA, ROE, dan EPS terhadap Harga Saham pada Industri Barang Konsumsi Non-Siklis yang Terdaftar di Bei Pada Tahun 2021-2023 Monica, Cassia; Setiawan, Amelia; Djajadikerta, Hamfri
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

This study aims to determine the extent of the influence of Return on Assets, Return on Equity, and Earnings per Share both simultaneously and partially on stock prices in Non-Cyclical Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This type of research is quantitative, with data processing using classical assumption tests and multiple linear regression analysis. The sampling method used is purposive sampling, and 20 companies were selected. The data for these companies were obtained from financial statements on the IDX website and stock closing prices from the Yahoo Finance website for the period 2021-2023. The study results indicate that the variable Return on Assets does not influence stock prices, and the same applies to Return on Equity. However, Earnings per Share does have an impact on stock prices. Then, simultaneously, the variables Return on Assets, Return on Equity, and Earnings per Share affect stock prices. For future researchers, it is recommended to boost the quantity of industry samples and incorporate additional independent factors beyond those examined in this study that are associated with stock prices. Keywords: EPS, ROA, ROE, Share Price.
Pengaruh Game Online, Penggunaan Sosial Media, Penggunaan ChatGPT, dan Literasi Digital terhadap Minat Belajar Mahasiswa Halim, Fidelia Vanessa; Setiawan, Amelia; Djajadikerta, Hamfri
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

Current learning intention is influenced by various factors and trends in society, especially technological developments. Some factors that can affect students' learning intention include various digital platforms such as online games, social media, and ChatGPT technology. Therefore, digital literacy is also needed by students to bridge technology with their learning intention. The aim of this study is to determine the influence of online games, social media, ChatGPT, and digital literacy on students' learning intention. A quantitative method was used by distributing modified scales of the variables online to 119 students. The data were analyzed using multiple regression tests. The results show that, simultaneously, online games, social media, ChatGPT, and digital literacy affect students' learning intention. When tested partially, only digital literacy has a significant influence on learning intention. This study reinforces the importance of strengthening digital literacy programs to help students develop the ability to use digital technology wisely and effectively in order to increase their learning intention in higher education. Keywords: ChatGPT, Digital Literacy, Learning Interest, Online Games, Social Media, Student.
Pengaruh CAR, LDR, NPL, dan ROA Terhadap Harga Saham Bank BUMN Gisella Andriana; Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri
Jambura Accounting Review Vol. 5 No. 1 (2024): Jambura Accounting Review - February 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i1.103

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Capital Adequancy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), serta Return On Asset (ROA) terhadap harga saham bank BUMN yang telah go public. Populasi dan sampel yang digunakan adalah bank BUMN yang telah go public, meliputi Bank Mandiri, BRI, BNI, serta BTN. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan. Teknik yang digunakan untuk menganalisis data adalah dengan memanfaatkan software berupa SPSS versi 26.0. Hasil dari penelitian diperoleh informasi bahwasanya secara parsial, LDR memberi pengaruh positif bagi harga saham, NPL memberi pengaruh negatif bagi harga saham, sementara CAR serta ROA tidak memberi pengaruh secara statistik bagi harga saham. Pada pengujian secara simultan diketahui bahwa CAR, LDR, NPL, serta ROA memberi pengaruh secara simultan bagi harga saham bank BUMN yang telah go public.
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, DAN PERSEPSI KEAMANAN TERHADAP KEPUASAN PENGGUNA APLIKASI E-COMMERCE Tanaya, Alicia; Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.242

Abstract

The presence of the COVID-19 pandemic has resulted in changes of people's shopping activities habits. It is reflected in the increment in the number of visits to e-commerce applications. However, the loyalty level of e-commerce users tends to be low. Therefore, user satisfaction is very important to increase their loyalty to the application. This study aims to determine the effect of system quality, information quality, and perceived security on e-commerce application user satisfaction. This research was conducted by collecting 130 respondents' data through Google Form. Data processing and analysis techniques were carried out using hypothesis testing and multiple regression analysis. The results of this study indicate that system quality and perceived security partially affect the satisfaction of e-commerce application users, while the effect of information quality has no statistical effect on e-commerce application user satisfaction. Simultaneously, system quality, information quality, and perceived security affect the satisfaction of e-commerce application users.
Pengaruh Pengungkapan Pengendalian Internal, Pengungkapan Corporate Social Responsibility (CSR), Profitabilitas Perusahaan terhadap Nilai Perusahaan pada Sektor Energy yang Terdaftar di BEI Tahun 2021-2022 Yuwono, Aurelia Marvetta; Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri
Jurnal Disrupsi Bisnis Vol. 7 No. 1 (2024): [Januari-Februari] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v7i1.36312

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji akan pengaruh pengungkapan pengendalian internal, pengungkapan corporate social responsibility  (CSR), dan profitabilitas perusahaan terhadap nilai perusahaan pada sektor energy di BEI tahun 2021-2022. Penelitian ini menggunakan data sekunder  berupa laporan tahunan.   Populasi penelitian  yakni perusahaan sektor energy yang terdaftar di BEI selama tahun 2021-2022 yang berjumlah 16 perusahaan yang dijadikan sampel berdasarkan metode purposive sampling dan memenuhi kriteria pemilihan sampel. Teknik pengolahan dan analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik dan uji hipotesis menggunakan software SPSS. Hasil penelitian menunjukkan bahwa secara parsial, pengungkapan pengendalian internal secara parsial tidak berpengaruh terhadap nilai perusahaan, pengungkapan corporate social responsibility (CSR) secara parsial tidak berpengaruh juga terhadap nilai perusahaan, sedangkan profitabilitas perusahaan secara parsial berpengaruh terhadap nilai perusahaan.  Secara simultan, pengungkapan pengendalian internal, pengungkapan corporate social responsibility (CSR), dan profitabilitas perusahaan  juga tidak dapat dibuktikan pengaruhnya  terhadap nilai perusahaan.
Pengaruh Reputasi Kantor Akuntan Publik, Manajemen Risiko, Pengendalian, dan Kinerja Keuangan terhadap Harga Saham Santoso, Nathalia; Setiawan, Amelia; Djajadikerta, Hamfri; Wirawan, Samuel
Jurnal Disrupsi Bisnis Vol. 7 No. 2 (2024): [Maret-April] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v7i3.38817

Abstract

The rapid growth of stock investment applications is encouraging people to enter the world of investment. Supported by the ease of using applications that are much simpler compared to offline methods in the past. The widespread use of investment applications has led to cases of speculative stocks, resulting in tens of trillions in losses. Researchers are interested in finding a solution to this phenomenon by examining the determining factors of stock prices through testing the influence of the reputation of public accounting firms, disclosure of Enterprise Risk Management (ERM), disclosure of Internal Control (IC), and financial performance on stock prices in banking companies listed on the Indonesia Stock Exchange from 2016 to 2021. The research methods used include t-test, f-test, coefficient of determination test, and multiple linear regression analysis. Based on the research results, the reputation of public accounting firms, disclosure of Enterprise Risk Management (ERM), and financial performance partially influence the stock prices of banking companies listed on the Indonesia Stock Exchange from 2016 to 2021. Meanwhile, the disclosure of Internal Control (IC) does not have a partial effect on the stock prices of banking companies listed on the Indonesia Stock Exchange from 2016 to 2021. However, all four variables have a simultaneous effect on the stock prices of banking companies listed on the Indonesia Stock Exchange from 2016 to 2021.
Technopreneurship in Pro-Environmental Behavior for Sustainable Carbon Emission Reduction in Central Kalimantan Andhella, Sylviana; Djajadikerta, Hamfri; Marjuka, Martinus Yuwana
Aptisi Transactions On Technopreneurship (ATT) Vol 6 No 2 (2024): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v6i2.400

Abstract

This study examines the integration of technopreneurship with pro-environmental behavior to achieve sustainable carbon emission reduction in Central Kalimantan. Focusing on the Dayak-Banjar communities, the research aims to develop a model that leverages local wisdom and technopreneurial activities to promote environmental conservation. The methodology includes qualitative research through interviews and questionnaires distributed in Baung, Muara Dua, and Kuala Pembuang villages. Findings reveal that local communities, deeply affected by environmental degradation, are willing to adopt pro-environmental behaviors. Key factors influencing this change include attitudes, subjective norms, perceived behavioral control, and knowledge. The study highlights the potential of technopreneurship in promoting sustainable practices and provides a foundation for designing policies that support pro-environmental behavior through technopreneurship. By fostering pro-environmental behavior within local communities, this research demonstrates that it is possible to balance ecological conservation with economic growth, aligning with SDG 13, SDG 15, and SDG 8.
Dari layar ke wajah: Augmented Reality (AR) sebagai alat bantu proses keputusan pembelian kosmetik di Indonesia Patrick Pebrian Pratama; Amelia Setiawan; Hamfri Djajadikerta
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 7 No. 2 (2024): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31842/jurnalinobis.v7i2.332

Abstract

Penelitian ini bertujuan menganalisis dampak teknologi Augmented Reality (AR), khususnya fitur Virtual Try-On, terhadap keputusan pembelian produk kosmetik di Indonesia. Metode yang digunakan adalah analisis literatur dengan menyoroti peran AR dalam memberikan pengalaman belanja interaktif dan personal. Hasil studi menunjukkan bahwa AR membantu konsumen mengurangi ketidakpastian belanja online, mempercepat proses pengambilan keputusan, dan menurunkan tingkat pengembalian produk. Selain itu, teknologi ini meningkatkan keterlibatan konsumen, kepuasan, serta loyalitas terhadap merek. Temuan lain menunjukkan bahwa AR mempermudah konsumen mengevaluasi produk kosmetik secara virtual, menciptakan kepercayaan dalam pengambilan keputusan pembelian. Namun, tantangan masih ada, seperti keterbatasan akses teknologi di beberapa wilayah dan kebutuhan perangkat pendukung khusus. Penelitian ini memberikan kontribusi penting bagi pengembangan strategi pemasaran berbasis teknologi di industri kecantikan. Wawasan yang dihasilkan diharapkan dapat membantu akademisi dan praktisi dalam merancang pendekatan inovatif yang memanfaatkan AR untuk meningkatkan pengalaman belanja konsumen serta mendukung transformasi digital di sektor kosmetik.
Whistleblowing System in Forensic Audit for Fraud Disclosure Suryani, Irma; Setiawan, Amelia; Djajadikerta, Hamfri
Jurnal Wacana Ekonomi Vol 24 No 1 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i1.4198

Abstract

Business competition makes companies must be able to maintain their survival, but fraud that occurs can result in high risks for the company so that it needs to be anticipated and managed properly. This study intends to examine the role of the whistleblower system in the implementation of forensic audits, particularly in effort to reveal fraud. The approach employed in this research is a Literatire Review (SLR) study employing data sources from various national and international research.The results showed that the whistleblowing system has an important role as a provider of initial information about fraud that occurs in an organisation in both the government and private sectors. Information obtained from whistleblowers can then be used as preliminary evidence for auditors to conduct investigative audits and forensic audits that pay attention to the interests of evidence based on the law.This study also found that whistleblowers are more comfortable disclosing fraud to external parties than to internal organizations and are more willing to disclose fraud information if the fraud is committed by peers and equals than if it is committed by leaders or top management. 
Managing Risk in the Digital Era: A Generational Approach-Z on Personal Risk Management Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri; Faninda, Sandra
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.3909

Abstract

Risk management should be applied not only at the corporate level but also on a personal level. As technology becomes increasingly integral to daily life, implementing personal risk management in digital activities warrants examination. This study explores personal risk management within the context of online shopping. It investigates factors influencing personal risk management, including privacy concerns, perceived security threats, and internet self-efficacy. The study focuses on individuals from Generation Z, the first generation to grow up in a fully digital environment. Data were collected through online questionnaires, yielding 972 responses, of which 466 were analyzed further. The data were processed using SEM-PLS. The findings indicate that privacy concerns, perceived threats, and internet self-efficacy directly impact personal risk management, which in turn directly influences purchase intentions. This research offers valuable insights for regulators in crafting digital security regulations, for individuals in evaluating and enhancing their personal risk management strategies, for online retailers in designing robust data security measures, and for researchers as a contribution to the limited literature on this topic.
Co-Authors Adela Agustinus Susilo Aldifayan, Nisrina Amelia Setiawan Amelia Setiawan Andhella, Sylviana Andriana, Gisella Angela Kayla Jannessa Agustinus Angelina Cindy Setiawan Anjarany, Shabrina Audrey Aurelia Binekas, Bani Calista, Nissa Chandra, Haryani Devina Nathania Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Erwin Kornelius Faninda, Sandra Fanji Farman 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 Irma Suryani Jesslyn, Vellicia Jesslyn Jocelyn Andhari Avrilly 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 Marcella Virginia, Agnes Marjuka, Martinus Yuwana Marshanda Azalia Michael Michael Michael Michael Monica, Cassia Nikolaus, Khoe Felicia Nina Septina Nurhadewa, Kresna Patrick Pebrian Pratama Putri, Alma Nabila Kuntoro Rahman, Erpi Renisha Rizki Indrawan Robert Vincent Kristanto Rustanto, Vina Regina Samuel Wirawan Santoso, Nathalia Santoso, Urip Sasmitapura, Angga Setiawan , Amelia Setiawan, Stanley Shafira Meiza Paradisha Shavinna Dwi Gunawan Stephen Sanjaya Kusnandar Susilo, Agustinus Sylvia Fettry Sylvia Fettry E.M Tanaya, Alicia Tarigan, Rita Corolina Valencia, Jessica Valerie Vania Vashti Vareen Canovala Veronika Veronika Vicky Dzaky Cahaya Putra Viony Fransiska Wijaya, Chandra Ferdinand Yanuarita Hendrani Yeremias Budi Irawan Yuwono, Aurelia Marvetta