Article Per Year (5 Year)
p-Index From 2021 - 2026
4.232
P-Index
This Author published in this journals
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
Doddy Setiawan
Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

Published : 75 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 75 Documents
Search

 4   5   6   7   8 
The Role of Board Gender Diversity, Age Diversity, and Foreign Experience on CSR Utami, Devi Wahyu; Doddy Setiawan
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 7 No. 2 (2024): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v7i2.1535

Abstract

This research aims to provide empirical evidence regarding the role of board gender diversity, age diversity and foreign experience on corporate social responsibility (CSR). This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange 2018-2022. The research sample obtained 210 observations taken through purposive sampling. Data analysis was carried out using regression analysis with Stata software. The research results prove that board gender diversity has a negative influence on CSR, age diversity has a positive influence on CSR and foreign experience has an influence on CSR.
Intellectual capital disclosure in public university and the determinants Mawa, Afifah; Doddy Setiawan
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss2.art1

Abstract

The factors influencing Intellectual Capital Disclosure (ICD) are presented on the official websites of public universities in Indonesia. This study sought to examine ICD across 48 universities classified as PTN-BH and PTN-BLU, employing multiple linear regression analysis. The findings revealed that university internationalization, location, and complexity positively and significantly impacted ICD, whereas the presence of female rectors had no discernible effect. Furthermore, a T-test analysis indicated a significant disparity in ICD between public universities situated in Java and those outside Java. Concerning the limitation of the research, the sample used could be developed by adding other types of universities. In this context, the results described the condition of universities and future research could analyze ICD through other mass media since the analysis is not limited to the official website.
Intellectual Capital Disclosure and the Effecting Factor on Official Website of Higher Education in Indonesia Nika Esti Rahayu; Doddy Setiawan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.488

Abstract

This study aims to describe the level of intellectual capital disclosure and examine the effect of age, size, and internationality on the intellectual capital disclosure (ICD) of higher education in Indonesia. This study also sees the difference in intellectual capital disclosure between public and private higher education. This study uses 88 official websites of higher education in Indonesia. The ICD component used in this study is a framework comprising 60-item—testing tools for multiple linear regression analysis with a significance level of 0.05. The results obtained are: (1) size has a significant effect on intellectual capital disclosure; (2) age and internationality haven’t a significant effect on intellectual capital disclosure; and (3) intellectual capital disclosure of public higher education and private higher education has a different pattern. Public higher education is more likely to disclose information about human, structural, and relational capital in a narrative format. Meanwhile, private higher education is more likely to disclose structural and relational capital information in a narrative format but does not reveal information about human capital. This study contributes to the reference related to the pattern of intellectual capital disclosure among higher education (public and private higher education) and its affecting factors.
Better behavioral control in sharia investment decision: a literature review Surendra Purusottama Rangga; Y Anni Aryani; Doddy Setiawan; Ibrahim Fatwa Wijaya; Setiyawan Gunardi
Journal of Islamic Accounting and Finance Research Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.1.25252

Abstract

Purpose - This study aims to identify factors that influence investment decisions. Furthermore, the researcher wants to show how sharia-compliant investment decisions act more rationally than conventional investment decisions. Method - This study employs the "charting the field" method by categorizing articles based on research themes and utilizing the VOSviewer application to analyze variable occurrences. The researchers used databases from Scopus.com and sinta.kemendikbud.go.id, covering publications from 2017 to 2024. Result - Investment decisions in the non-sharia sector are often influenced by excessive overconfidence and behavioral biases, which may lead to losses for investors. In contrast, sharia-compliant investment decisions tend to rely on more certain factors, emphasizing rationality based on financial literacy, behavioral control, and religiosity. Implication - This study highlights that investment decisions are primarily influenced by factors such as high confidence levels, uncertainty, herding bias, behavioral bias, and heuristic bias. Meanwhile, investors in the sharia sector tend to be more cautious and have better behavioral control, making the decision-making factors in sharia-compliant investments more applicable in practice. Originality - This study is relatively rare in both global and Indonesian contexts, providing insights into how sharia-compliant investments can serve as a viable option for investment decision-making.
Perkembangan Penelitian Pengungkapan Perubahan Iklim di Indonesia Sherita, Shaneisha Farras; Zhafira, Widya; Setiawan, Doddy; Aryani, Y Anni
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1431

Abstract

Penelitian ini bertujuan untuk mengkaji penelitian terkait pengungkapan perubahan iklim yang telah diteliti di Indonesia. Metode penelitian menggunakan charting the field yang dikembangkan oleh Hesford et al. (2007). Penelitan ini mengkaji pengungkapan perubahan iklim menggunakan artikel Indonesia. Total 28 artikel dari 22 jurnal dalam periode 2015–2024 telah dikaji. Penelitian ini memetakkan artikel-artikel berdasarkan klasifikasi jurnal, metode dan variabel. Penelitian menemukan bahwa 82% penelitian menggunakan metode analitis, yang merupakan metode paling banyak digunakan. Metode pengukuran perubahan iklim tertinggi menggunakan indeks Choi et al. (2013) dengan presentase 33%. Penelitian yang menggunakan variabel yang berasal dari finansial lebih sedikit (33%) daripada variabel nonfinansial (67%). Kajian ini diharapkan dapat menjadi acuan untuk memperluas pendekatan penelitian terkait pengungkapan perubahan iklim di Indonesia.
ASSESSING THE IMPACT OF THE FLOATING EXCHANGE RATE REGIME: DYNAMICS BETWEEN EXCHANGE RATES AND STOCK PRICES IN THE EGYPTIAN MARKET Mahmoud Elsayed Mahmoud; Doddy Setiawan; Yanni Aryani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.228

Abstract

The study aims to measure the effect of liberalizing the exchange rate and the transition from the fixed exchange rate to the flexible exchange rate on both the exchange rate stock prices and to measure the correlation between both the exchange rate and stock prices on the Egyptian stock, exchange before and after Floating of the exchange rate during the period 2019 and 2023, the variable under the study represent the exchange rate of the Egyptian pound against the us dollar and the EGX30 before and after the Floating of the exchange rate , 2 independent sample both the Mann Whitney test and the spearman’s correlation coefficient were used before and the after Floating of the exchange rate. The analysis revealed a significant impact on both the exchange rate and stock prices subsequent to the floatation of the exchange rate. Additionally, noteworthy significant correlations were observed between the exchange rate and stock prices, both pre and post the exchange rate floatation. These findings emphasize the influential relationship between the exchange rate and stock prices, indicating a notable effect of the exchange rate changes on the stock market dynamics both before and after the exchange rate was floated.
Stocks vs Mutual Funds in An Election Year: Which is More Profitable? Leonny Noviyana Sakti Pamungkas; Y Anni Aryani; Doddy Setiawan
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.10305

Abstract

This study analyzes the reaction of stock markets and mutual funds to political events using a sample of 15 countries that held elections. In general, we document the returns before and after the elections and use t-test to determine the effect and f-test to measure the volatility of both. The results show that the short-term effect is significant for all mutual funds and only a few stocks are significant. In addition, with the same conditions, it does not necessarily have the same impact on the two instruments.  However, we only found the short-term impact. While the explanation is not too clear, investors may want to observe the economic impact on stocks and mutual funds arising from longer time horizons.
Coretax Application Usage by Local Government Expenditure Treasurers: An Evaluation Based on Technology Acceptance Model Sutaryo Sutaryo; Y Anni Aryani; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; An Nurrahmawati; Muhammad Alif Nur Irvan
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i5.1649

Abstract

The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention are scored high, indicating that the treasurers find Coretax beneficial and are strongly inclined to continue using it. However, perceived ease of use and attitude toward use showed moderate to high ratings, indicating room for improvement in terms of ease of use and user comfort. Regression analysis found that perceived ease of use significantly affects perceived usefulness, attitude toward use, and behavioral intention. However, perceived usefulness and attitude toward use did not significantly influence behavioral intention. The findings suggest that the ease of use of Coretax plays a more crucial role in shaping the treasurers' behavioral intentions than perceived usefulness or affective attitude. This study providing insights into key determinants affecting user intentions and offering empirical foundations for developing training policies, system design improvements, and implementation strategies tailored to the public sector's needs. The findings of this research are also expected to contribute to offer practical implications for strengthening national tax digitalization reforms.
Akuntansi Air, Manajemen Impresi, dan Biaya Ekuitas: Studi Bibliometrik Santoso, Arif; Setiawan, Doddy
Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i2.1106

Abstract

This study aims to visualize research trends regarding water accounting, impression management, and the cost of capital with various variables in the network. The research method uses a bibliometric study with VOSviewer analysis. Publication of article data was obtained from Scopus for the period 2013-2023. This research found that publications on water accounting, impression management, and cost of capital grew rapidly from 2019 to mid-2023. The United States dominated in the most publications category and China dominated in the most productive author and funding sponsor categories. The results also show that this research topic has a publication area that covers the scope of business, accounting, finance, economics, management, business psychology, and the environment. Furthermore, this study contributes to providing an overview of the next research agenda.
Studi Bibliografi: Perkembangan Penelitian Kebijakan Dividen Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Fathony, Haris Reza; Aryani, Y. Anni; Setiawan, Doddy; Djuminah, Djuminah
Jurnal Akuntansi dan Bisnis Vol 24, No 1 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i1.1160

Abstract

This study aims at providing empirical evidence of research-development on dividend policy in Indonesia Stock Exchange. This study analyzes the dividend policy which consists of 32 articles from 19 nationally accredited journal (Sinta 1 and Sinta 2) taken from 2017 until 2022. The writers of this study do the classification based on the topic, finance variable and non finance variable. The method used in this study is "Charting The Field. " It is found that ROA gives inconsistent impact on dividend policy. Non finance variable, company age and institutional ownership are inconsistent as well. The model of anteseden variable from finance variable and non finance variable use additive model more frequently upon dividend policy. Then, based on consequence variable, it is found that dividend policy has a relation with company value, stock price, earnings smoothing, debt policy leverage, ROA and individual ownership. This implies that dividend policy is used by the management to make a decision in distributing dividends or they are not distributed in the form of retained earnings. There are still many inconsistencies about the result of this kind of research. So, the topic about dividend policy is still being researched by others who are interested in it.
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