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All Journal ETIKONOMI Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Agora Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Accounting Analysis Journal Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis AFEBI Accounting Review Assets: Jurnal Akuntansi dan Pendidikan Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi EkBis: Jurnal Ekonomi dan Bisnis Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Ilomata International Journal of Tax and Accounting Jurnal Akuntansi The Indonesian Journal of Accounting Research Journal Of Business, Finance, and Economics (JBFE) SWARNA Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Jurnal Eksakta Kebumian Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal REKOMEN (Riset Ekonomi Manajemen) Riset Akuntansi dan Keuangan Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan Atestasi : Jurnal Ilmiah Akuntansi
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Recent Development of Islamic Corporate Social Responsibility Rini Setyaningsih; Doddy Setiawan
ETIKONOMI Vol 18, No 2 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.652 KB) | DOI: 10.15408/etk.v18i2.10807

Abstract

This study aims to review the development of research related to Islamic corporate social responsibility in well-known international journals such as the past ten years. The research review based on 42 articles. The 40 articles in international journals, and two articles in nationally accredited journals from 2009 until 2018. The analysis technique used in this study is charting the field method. This study classifies sample articles based on topics, variables, and research methods. The results of the review indicate that the majority of researchers discuss topics other than antecedents, and the consequences are 29 articles, of which 7 of them specifically discuss the measurement of Islamic corporate social responsibility. The antecedent variable dominated by company size and SSB size that calculates for each of 3 articles and the most discussed consequence variable is the financial performance of 3 articles, while the most dominant method used by researchers is an analytical method that counts 18 articles.JEL Classification: G21, M41
PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) DAN KINERJA AKUNTANSI (Studi Empiris pada Perusahaan Non-Keuangan yang Listing di BEI Tahun 2001-2012) Putri Meelyana Novitasari; Sri Suranta; Doddy Setiawan
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.612 KB)

Abstract

The purpose of this research is intended to provide evidence that there is a change in the performance of accounting and corporate restructuring after Chief Executive Officer (CEO) turnover. Accounting performance used earnings (ROA and ROE) and leverage. Restructure used the employees and total assets. The sample is a non-financial companies listed in BEI in 2001-2012. The study is also divided by origin CEO’s been inside and outside, as well as compare with industry trends. The sample used purposive sampling methode, and for testing used the T-test. Of all non - financial companies listed in BEI the period 2001-2012, there were 299 companies that did the CEO turnover. The samples can be used as much as 126 companies are divided into 77 companies turns inside and 49 outside the company turnover. The results of the research indicated that overall there is a changes in the accounting performance and corporate restructuring after CEO turnover. When viewed from the origin of the CEO, outside is better than inside. Keyword: CEO turnover, accounting performance, restructuring, inside and outside CEO.
PERKEMBANGAN INFORMATION TECHNOLOGY USAHA RESTORAN DI SOLO Andi Asrihapsari; Titik Setyaningsih; Doddy Setiawan
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.1.1067

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui perkembangan information technology usaha restoran di wilayah Solo. Metoda pengambilan sampel menggunakan purposive sampling, dengan kriteria 1) restoran ada di wilayah Solo, dan 2) data selama periode penelitian dapat diperoleh. Sedangkan metoda pengumpulan datanya menggunakan survey kuesioner. Kuesioner sebanyak 200 disebar ke restoran yang ada di wilayah Solo. Dengan pengembalian kuesioner melalui media WhatsApp, sebanyak 30 kuesioner berhasil dikumpulkan.Jenis penelitian ini adalah deskriptif. Data diolah dengan menggunakan aplikasi Microsoft Excel 2016, yang mana dibagi menjadi dua tahapan, yaitu menyusun data dalam bentuk diagram dan menganalisis data. Berdasarkan hasil penelitian, yang mana ditunjukkan dengan persentase sebesar 50-90%, fasilitas IT yang diadopsi oleh mayoritas restoran di Solo untuk menunjang performa restoran meliputi: 1) fasilitas Wi-Fi, 2) fasilitas pembayaran non tunai, 3) fasilitas IT terkait pembayaran pesanan, 4) fasilitas mitra transportasi online, 5) fasilitas IT kasir, 6) fasilitas media online. Berdasarkan temuan tersebut, baiknya restoran sesegera mungkin mulai melakukan secara bertahap adopsi teknologi informasi di atas (sesuai hasil penelitian), agar dapat tetap bertahan dalam persaingan yang semakin ketat. ABSTRACTThe purpose of this styudy was to find out the development of information technology in restaurant businesses in the Solo region. The sampling method uses purposive sampling, with criteria 1) restaurants are in the Solo region, and 2) data during the study period can be obtained. While the data collection method uses questionnaire survey. 200 questionnaires were distributed to restaurants in the Solo area. By returning the questionnaire through WhatsApp media, 30 questionnaires were collected.This type of research is descriptive. Data is processed using Microsoft Excel 2016 application, which is divided into two stages, namely compiling data in the form of diagrams and analyzing data. Based on the results of the study, which indicated a percentage of 50-90%, IT facilities adopted by the majority of restaurants in Solo to support restaurant performance included: 1) Wi-Fi facilities, 2) non-cash payment facilities, 3) IT facilities related to payments orders, 4) online transportation partner facilities, 5) IT cashier facilities, 6) online media facilities. Based on these findings, it is good for the restaurant as soon as possible to start doing the gradual adoption of information technology (according to the research results), so that they can survive in the increasingly fierce competition.
ANALISA STANDAR OPERASIONAL PROSEDUR CV. APOTEK LAWANG GALI Doddy Setiawan
Agora Vol 6, No 1 (2018): Agora, Jurnal Mahasiswa Manajemen Bisnis
Publisher : Agora

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.74 KB)

Abstract

Penelitian ini bertujuan untuk mengevaluasi dan merumuskan Standar Operasional Prosedur (SOP) pada perusahaan CV. Apotek Lawang Gali yang bergerak dibidang obat-obatan dan pelayanan penjualan obat bebas dan obat dengan resep, karena perusahaan tidak memiliki SOP sehingga banyak terdapat kesalahan dalam tatacara penyimpanan obat, dan pengaturan waktu pada pembukuan. Penelitian ini menggunakan pendekatan kualitatif. Penelitian ini menggunakan informan kunci untuk menentukan narasumber yang akan diwawancarai. Penelitian ini akan menganalisa dan merumuskan SOP setelah menemukan informasi berupa fakta-fakta di lapangan yang dikumpulkan melalui wawancara, kemudian informasi-informasi tersebut akan dianalisis dan dijadikan bahan pembuatan Standar Operasional Prosedur (SOP). Hasil penelitian menunjukkan bahwa terdapat kelemahan-kelemahan pada CV. Apotek Lawang Gali terdiri dari kesalahan tatacara penyimpanan obat, serta pembukuan yang menggunakan sisitem manual yang mengakibatkan terganggunya pengaturan waktu sehinga aktivitas perusahaan menjadi terganggu. Dari kelemahan-kelemahan tersebut peneliti dapat menyusun Standar Operasional Prosedur (SOP) yang sesuai, terdiri dari SOP pengadaan obat, SOP penyimpanan obat, dan SOP penjualan obat bebas dan obat dengan resep.
DINAMIKA PENELITIAN SISTEM INFORMASI AKUNTANSI DI INDONESIA Resi Intan Penatari; Doddy Setiawan; Djoko Suhardjanto
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.10

Abstract

Abstrak: Dinamika Penelitian Sistem Informasi Akuntansi di Indonesia. Penelitian ini berupaya untuk memetakan kemajuan penelitian sistem informasi yang berada di Indonesia. Metode analisis yang digunakan adalah charting the field dengan 21 jurnal nasional terakreditasi dari tahun 2004 hingga 2018 dan menghasilkan 60 artikel sebagai sampel. Penelitian ini menemukan bahwa sejumlah variabel yang digunakan peneliti sistem informasi akuntansi beragam, baik kuantitatif maupun kualitatif. Hal ini berarti bahwa peningkatan sistem informasi akuntansi di Indonesia tidak bisa ditelaah hanya sebagai sebuah pengembangan hardware & software. Sebaliknya, terjadi penciptaan harmoni pada peneliti untuk mengembangkan dan menggunakan sistem yang semakin kompleks. Abstract: The Dynamics of Accounting Information System Research in Indonesia. This research seeks to map the progress of information systems research in Indonesia. The analytical method used is charting the field with 21 accredited national journals from 2004 - 2018 and produced 60 articles as samples. This research finds that several variables used by accounting information systems researchers varied, both quantitative and qualitative. It means that the improvement of accounting information systems in Indonesia cannot be explored only as hardware & software development. Instead, harmony occurs in researchers to develop and use increasingly complex systems.
PENELITIAN PENGHINDARAN PAJAK DI INDONESIA Nurul Herawati; Rahmawati Rahmawati; Bandi Bandi; Doddy Setiawan
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6006

Abstract

This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 observation period. Mapping was done by classifying articles based on research topics (antecedents and consequences), population and research samples, tax avoidance proxies, and citation analysis (Hesford, Lee, Stede, Young, 2007). The mapping results show that the publication of the most tax avoidance research in Jurnal Akuntansi (22%). The antecedents topic dominates tax avoidance research and there are 28 antecedent variables from 23 articles. The most widely studied antecedent variable is corporate governance. The consequence topics are 4 articles with 5 variables. The dominating research sample was manufacturing companies (41%) and 63% of articles used a number of samples above 100. The most widely used tax avoidance proxies were ETR, Current ETR, and ETR Cash. The tax avoidance research citation rate reached 163 in the observation period and 67% of the articles received citations. The most cited topics are antecedents of corporate governance, company size, liquidity, leverage, and earnings management.PENELITIAN PENGHINDARAN PAJAK DI INDONESIA
Komisaris Keluarga, Komisaris Wanita dan Pengungkapan Modal Intelektual: Studi Pada Peristiwa Penawaran Saham Perdana Doddy Setiawan; Harviana Anggraini Putri
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 5 No. 1 (2019): JABM Vol. 5 No. 1, Januari 2019
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.5.1.142

Abstract

This study aims at examining the effect of family commissioners and female commissioners on intellectual capital disclosure using Indonesian context. There were three independent variables in the study: percentage of family commissioners on board of commissioners, family chairman of the board of commissioners, and female commissioners. The sample of the study consisted of non-financial firms that conducted Initially Public Offering (IPO) at Indonesia Stock Exchange (IDX) during the 2001 – 2016 period. The final sample of the study consisted of 175 firms. This study used multiple regression to test the effect of family commissioners and female commissioners on intellectual capital disclosure. The result of the study shows that female commissioners and percentage of family commissioners have positive effects on intellectual capital disclosure. Female commissioners have positive effects to push the company to provide more information to the investors. Therefore, gender diversity in the board of commissioners has a positive effect to the firms. Furthermore, family commissioners also push management to provide better disclosure on intellectual capital. However, this study did not find significant effects of family chairman on the board of commissioners on intellectual capital disclosure.Keywords: intellectual capital disclosure, IPO, female commissioner, board of commissioners, family commissionersAbstrak: Penelitian ini bertujuan menguji pengaruh komisaris yang berasal dari keluarga pemilik perusahaan dan komisaris wanita terhadap pengungkapan modal intelektual. Variabel independen pada penelitian ini terdiri dari tiga variabel, yaitu proporsi komisaris keluarga di dewan komisaris, komisaris utama yang berasal dari keluarga dan komisaris wanita. Sampel penelitian ini terdiri dari perusahaan non-keuangan yang melakukan penjualan saham perusahaan untuk pertama kali di Bursa Efek Indonesia (BEI) periode 2001–2016. Perusahaan yang menjadi sampel berjumlah 175 perusahaan. Penelitian ini menggunakan regresi berganda untuk menguji dampak komisaris keluarga dan komisaris wanita terhadap pengungkapan modal intelektual. Hasil penelitian ini menunjukkan proporsi komisaris keluarga dan komisaris wanita berpengaruh signifikan terhadap pengungkapan modal intelektual. Komisaris wanita mampu memberikan dampak kepada manajemen untuk lebih banyak mengungkapkan informasi kepada investor. Hal ini menunjukkan diversitas gender di perusahaan mempunyai pengaruh yang positif terhadap perusahaan. Selanjutnya, komisaris keluarga juga menginginkan perusahaan mengungkapkan informasi mengenai modal intelektual lebih banyak. Akan tetapi, penelitian ini tidak menemukan dampak signifikan komisaris utama yang berasal dari keluarga terhadap pengungkapan modal intelektual.Kata kunci: pengungkapan modal intelektual, IPO, komisaris wanita, dewan komisaris, komisaris keluarga
Analisis Metode Penelitian pada Bidang CSR di Indonesia: Analysis of Research Methods in The Field of CSR In Indonesia Aprilia Rahmawati; Beltien Hanny Pramasterina; Doddy Setiawan
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 6 No. 2 (2020): JABM Vol. 6 No. 2, Mei 2020
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.6.2.242

Abstract

The purpose of this study is to give a comprehensive picture about the development of Corporate Social Responsibility in accounting research in Indonesia. In this study, CSR research development was traced through mapping articles published in 14 national accredited journals and 10 international journals which sourced from Emerald, Elsevier, Springer, and Wiley. The sample of this research is 81 articles which examine CSR in Indonesia for the period of 2008-2018. This study classifies articles based on research topic, research method, and the model used by the researchers. The research showed that most of the study about CSR in Indonesia discussed about firm size and profitability (as antecedent variable), firm performance (as consequence variable), and the examination and application of CSR practices in Indonesia This research also showed that analytical method is commonly used as the research method in this topic. Keywords: corporate social responsibility, literature review, firm size, profitability, firm performance, analytical method
Perkembangan penelitian di bidang pengungkapan di Indonesia: Telaah konseptual Aqlima Cendera Dewi; Aning Fitriana; Doddy Setiawan
Jurnal Siasat Bisnis Vol. 22 No. 1 (2018)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol22.iss1.art1

Abstract

AbstractThis study aims to provide an overview of the development of corporate information disclosure research in Indonesia taken from 11 accredited journals in Indonesia. Samples are obtained from 2004 to 2017 and obtained 66 articles covering the practice of corporate information disclosure. This research classifies articles based on topics, research methods and models used by researchers. The widest researched topics of corporate information disclosure practices are the antecedent topics of firm size and financial ratios, while the widest used research methods are analytical methods. In addition, the corporate social responsibility-based disclosure is widely studied since this disclosure was probably considered as concern of many parties, especially the general public, and causing conflict in the community.AbstrakPenelitian ini bertujuan untuk memberikan gambaran perkembangan penelitian pengungkapan informasi perusahaan di Indonesia yang diambil dari 11 jurnal terakreditasi di Indonesia. Sampel diperoleh dari tahun 2004 sampai dengan 2017 dan diperoleh sebanyak 66 artikel yang membahas mengenai praktik pengungkapan informasi perusahaan. penelitian ini mengklasifikasikan artikel berdasarkan topik, metode penelitian dan model yang digunakan oleh peneliti. Topik yang paling banyak diteliti dari praktik pengungkapan informasi perusahaan adalah topik anteseden yaitu ukuran perusahaan dan rasio keuangan, sedangkan metode penelitian yang paling banyak digunakan adalah metode analitik. Sementara pengungkapan berbasis corporate social responsibility adalah yang paling banyak diteliti karena kemungkinan dianggap menyangkut banyak pihak terutama masyarakat umum dan banyak menimbulkan konflik ditengah masyarakat. 
Karakteristik dewan komisaris dan manajemen laba: bukti pada peristiwa penawaran saham perdana Doddy Setiawan
Jurnal Siasat Bisnis Vol 22, No 2 (2018)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol22.iss2.art4

Abstract

This research aims at examining the effect of board of commissioners characteristics on earnings management in the context of Initially Public Offering (IPO). There are five characteristics of board of commissioners, including: board of commissioners size, percentage of independent commissioners, female commissioners, age and tenure of board of commissioners. Sample of the study consist of 161 non-financial firms that engage in IPO during 2001 – 2016 periods. The result of the study shows female commissioners, independent commissioners, board commissioners size and tenure have no significant effect on earnings management. However, age provide significant effect to mitigate earnings management during IPO. Commissioners with higher age have effectively reduce earnings management. The commissioners use their experience to mitigate earnings management. Further, the study divide sample of the study into larger firms and smaller firms. The result shows that female commissioners and board of commissioners size have negatif effect on earnings management. However, independent commissioners might not have effectively monitor earnings management. Further, age and tenure of the board of commissioners have no significant effect on earnings management in larger firms. The study find that independent commissioners and age have effectively mitigate earnings management in the smaller firms that conducted IPO. Therefore, it is important to consider size of the firm to analyze the effect of board of commissioners characteristics on earnings management during IPO process.
Co-Authors Ade Imam Muslim Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arya Sindhung Widyatmoko Aryani, Y. Anni Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Cahyaningsih Cahyaningsih Dian Perwitasari Djoko Suhardjanto Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO Eko Arief Sudaryono EKO ARIEF SUDARYONO Eko Suwardi Evi Gantyowati Evi Gantyowati Evi Gantyowati Evi Gantyowati Fathony, Haris Reza Fatwasari Soeratno Putri Feby Millenia Itsnaini Fredy Utama Hamidi Muhammad Hanung Triatmoko Harumi Puspa Rizky Harviana Anggraini Putri Hong Kok Chee Hong Kok Chee Ibrahim Fatwa Wijaya Irwan Trinugroho, Irwan Isna Putri Rahmawati Jogiyanto Hartono Kadek Ari Rahayu Koesoemasari, Dian Safitri Pantja Leonny Noviyana Sakti Pamungkas Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Mahmoud Elsayed Mahmoud Mawa, Afifah Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Wisnu Girindratama Mutmainah, Mutmainah Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurrahmawati Nurul Herawati Payamta, Payamta Phua, Lian Kee Prassetio, Yoga Haadiy Purwa, Putri Anindya Listya Putri Meelyana Novitasari Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Tri Hapsari Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rut Nova Gita Sihombing Samsul Rosadi Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras SITTI SUBEKTI Sri Hastuti Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Trisninik Ratih Wulandari Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama WAHYU WIDARJO Wakhid Nanang Santoso Widodo, Nova Maulud Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Yanni Aryani Yumna Rifdatul Ummah yuwita ariessa pravasanti Zhafira, Widya