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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi dan Kewirausahaan Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Agora Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Falah : Jurnal Ekonomi Syariah Accounting Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review AFEBI Accounting Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara DIJB (Diponegoro International Journal of Business) Assets: Jurnal Akuntansi dan Pendidikan Shirkah: Journal of Economics and Business 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 Jurnal Ilmiah Akuntansi dan Finansial Indonesia EkBis: Jurnal Ekonomi dan Bisnis Jurnal Wacana Ekonomi 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 Studi Akuntansi dan Keuangan Indonesia (SAKI) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) IJECS: Indonesian Journal of Empowerment and Community Services Journal Of Business, Finance, and Economics (JBFE) Journal of Indonesian Economy and Business SWARNA Media Riset Akuntansi Auditing & Informasi Jurnal Manajemen dan Pemasaran Jasa 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) Journal of Multiperspectives on Accounting Literature Riset Akuntansi dan Keuangan Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Doddy Setiawan
Department Of Accounting, Faculty Of Economics And Business, Universitas Sebelas Maret, Indonesia
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 Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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PKM PENGEMBANGAN INDUSTRI TENUN LURIK MELALUI MODEL PEMASARAN BERBASIS WEB DI CAWAS KABUPATEN KLATEN Y. Anni Aryani; Doddy Setiawan; Evi Gantyowati; Irwan Trinugroho
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 20 No. 4 (2020): Jurnal Ekonomi Dan Kewirausahaan : December
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.409 KB)

Abstract

This activity will be carried at Mlese Cawas Klaten, Central Java. This area has potential that has been passed down from generation to generation to produce traditional striated fabrics and processed products. The people living around the area are mostly weavers and weaving workers. The village has the potential to develop lurik weaving skills. The main problems that exist for the craftsmen include management problems, especially marketing problems, production processes that are not optimal and have not carried out efficiency. This service activity will be carried out using several approaches, including conducting training in management and skills, training on web-based marketing methods for craftsmen and applying skir technology for efficiency of the production process.
COVID-19 Budget Refocusing: Evidence from Indonesia Wulan Rachmadani; Djoko Suhardjanto; Doddy Setiawan; Samsul Rosadi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.934 KB) | DOI: 10.52728/ijtc.v3i3.494

Abstract

This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia
Tren Penelitian Anggaran di Indonesia Rahmawati Setyo Wigati; Doddy Setiawan
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.763 KB) | DOI: 10.25105/mraai.v19i2.3792

Abstract

This study aims to provide an overview development of budgeting research in Indonesia. The study was taken from 19 accredited journals in Indonesia. Research samples were obtained from 2008 to 2018 and 74 articles were discussed on budgeting. This study classified the articles based on the sectors of reasearch, research methods and research variables used by the researchers. The most researched sector of the budgeing is in the public sector, while the most widely used method is the quantitative method. Whereas the most reasearch in independent variable is participation in budgeting, the dependent variable that is mostly studied is Performance because it is possible for a person's performance to depend on how the budget management is carried out.  
The use of information technology by restaurants in Joglosemar, the mainstay city of Indonesian culinary Andi Asrihapsari; Doddy Setiawan
Jurnal Manajemen dan Pemasaran Jasa Vol. 13 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1779.165 KB) | DOI: 10.25105/jmpj.v13i2.6249

Abstract

According to the Indonesian Ministry of Tourism, Yogyakarta, Surakarta, Semarang (Joglosemar) are top culinary destinations in Indonesia, with information technology (IT) needed to strengthen its development. Therefore, this study examines IT's adaptation in restaurants owned by micro, small, and medium enterprises (MSMEs) at Joglosemar. This is a descriptive research with data obtained from 200 restaurants each in three cities through questionnaires, interviews, and observation, culminating in 600 restaurants. The result showed that restaurants adopt IT contact (92%), online transportation partner (81%), non-cash cashier payment (66%), IT cashier (61%), Wi-Fi (57%), and large orders-outside restaurant (49%) to improve their performance. This research contributes to providing a current overview of the development of IT restaurants in Indonesia, therefore it is expected to enable the entrepreneur to be more ready to face the business competition in the digital era. This research is limited to Joglosemar, therefore further study needs to investigate other top culinary cities. Secondly, this is a descriptive research on the adoption of IT by restaurants in Joglosemar, therefore further study needs to elaborate on the determinants factors of adoption of IT by restaurants and its effects on performance.  
The impact of women's presence on the board of directors on capital structure and company failure risk Fajri Rezano Pangestu Aji; Doddy Setiawan
Jurnal Manajemen dan Pemasaran Jasa Vol. 15 No. 1 (2022): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.936 KB) | DOI: 10.25105/jmpj.v15i1.12807

Abstract

This paper examines the relationship between the presence of women on the board of directors to capital structure and the risk of company failure. This study divides capital structure decisions into three measurements, namely Leverage, Maturity or also known as Debt Maturity, and Cost of Debt. For leverage and Maturity, we do not find a significant relationship with women on the board of directors. We use the annual financial data of Trade, Services, and Investment service sector companies recorded on the IDX for two years of research, which are the data for 2018 and 2019. Our paper yields two main findings. First of all, the relationship between women on the board of directors and the risk of company failure is negative and significant. These outcomes can be explained by Agency Theory which considers that through transformational leadership, women pay attention to the interests of others and build positive relationships with colleagues and employees by eliminating information asymmetry. Thus, the company's performance can be maintained and avoid the risk of failure. Second, we reveal that there is a negative and significant influence among women on the board of directors on the cost of debt. Companies led by female directors tend to minimize debt so that debt financing will be lower than total assets. Low debt financing will reduce the company's cost of debt.
Pengaruh Kepemilikan Institusional Terhadap Penghindaran Pajak Perusahaan Manufaktur di Indonesia (2017-2019) Wildan Dwi Lastyanto; Doddy Setiawan
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.607 KB) | DOI: 10.25105/jat.v9i1.12717

Abstract

The purpose of this research was to determine the effect of institutional ownership on tax avoidance. The population in the study includes manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 with a population of 193 companies. Determination of the number of samples using purposive sampling, in order to obtain a sample of 87 companies. The test hypothesis was carried out using multiple linear regression analysis techniques. Research result reports that institutional ownership had a significant and negative effect on tax avoidance. This finding means that in the context of agency theory, institutional investors tend to ignore the supervisory function, focus more on getting more benefits and encourage tax avoidance practices.
KAJIAN TEKNIS PRODUKTIVITAS ALAT MUAT DAN ALAT ANGKUT DI PT SAPTAINDRA SEJATI JOB SITE PT ADARO KABUPATEN TABALONG, KALIMANTAN SELATAN Doddy Setiawan
Jurnal Eksakta Kebumian Vol. 1 No. 2 (2020): Vol 1, No 2 (2020): JURNAL EKSAKTA KEBUMIAN (JEK)
Publisher : Fakultas Teknologi Kebumian dan Energi, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.862 KB) | DOI: 10.25105/jek.v1i2.10724

Abstract

Kegiatan Pengupasan Lapisan Tanah Penutup merupakan suatu proses pemindahan lapisan tanah penutup yang bertujuan mengambil bahan galian yang berada di bawahnya.  Untuk  melaksanakan kegiatan  produksi  pengupasan  lapisan  tanah  penutup  diperlukan alat mekanis seperti alat gali muat dan alat angkut. Untuk mengetahui alat muat dan alat angkut  bekerja   maksimal maka diperlukan perhitungan produktivitas masing-masing alat.Untuk mengetahui produktivitas suatu alat diperlukannya beberapa data diantaranya data waktu siklus, spesifikasi alat yang digunakan. Penelitian dilakukan dengan metode observasi lapangan dan wawancara dengan objek studi kegiatan pengupasan dan pengangkutan di pit OB2 PT Sapta Indra Sejati job site PT Adaro indonesia. Kalimantan Selatan. Dari hasil pengamatan yang dilakukan didaptakan spesifikasi  tiap alat dimana alat yang diamati ialah Shovel PC 4000 dengan pasangannya Komatsu HD 1500, dengan kapasitas Bucket shovel PC 4000 ialah 24 Lcm sedangkan Vessel Komatsu HD 1500 kapasitas 60 Bcm. Serta data waktu siklus shovel PC 4000 ialah 0.49 menit sedangkan Komatsu HD 1500 ialah 49.01 menit. Produktivitas aktual alat muat shovel adalah 1154.65 Bcm/Jam dengan target 1440 Bcm/Jam tidak tercapai, dan untuk alat angkut Komatsu HD 1500 ialah 55.29 Bcm/Jam  degan target 62 Bcm/Jam tidak tercapai, Sehingga dilakukan perbaikan pada faktor faktor yang membuat produktivitas tidak tercapai diataranya perbaikan pada waktu waktu delay yang terjadi di minimalkan sehingga effesiensi kerja tiap alat meningkat, dimana effesiensi aktual Shovel sebesar 73% setelah perbaikan menjadi 92% sedangkan Komatsu HD 1500 sebesar 88% menjadi 95%, dengan perbaikan didapatkan hasil waktu siklus alat muat shovel PC4000 ialah 0.49 menit tetapi tidak adanya waktu delay sehingga effesiensi kerja pada shovel meningkat, sedangkan pada alat angkut komatsu HD 1500 ialah 46.88 menit.Dari hasil perbaikan produktivitas semula yang tidak tercapai menjadi tercapai dengan hasil produktivitas shovel PC 4000 ialah 1449.11 Bcm/Jam dan HD komatsu 1500 ialah 62.19 Bcm/Jam.
Value Relevance of Accounting Information: Evidence from Banking Industry in ASEAN Tri Nurul Khomidah; Doddy Setiawan
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p122-131

Abstract

Previous research on the value relevance of accounting information and stock prices had different results. The differences in the results of this study indicate that further studies on the value relevance of accounting information and stock prices are still needed. This study investigates the relationship between the capital markets and accounting information in the banking sector of ASEAN countries, namely Indonesia, Malaysia, Singapore, Thailand and the Philippines. Specifically, this study looks at the relationship between earnings per share (EPS) and book value per share (BVPS) on the balance sheet value. Using a sample of listed banks from 2017 to 2019, this study documents accounting information in the context of emerging markets by using stock prices as the dependent variable three months after the end of the year is taken into consideration. The sample determination method for this study used a dedicated sampling method to obtain 82 samples that met the criteria. This study uses a panel data regression technique. The results of this study show that earnings and book value have a statistically positive impact on stock prices. This study also shows that revenue is more related to value than other variables
Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments Arttika Rahmasari; Doddy Setiawan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.830

Abstract

While research on the accountability of local government performance has grown significantly, little attention has been paid to the critical success factors, particularly the role of the maturity of the government's internal control system and the capability of the government's internal auditors. This study examines the effect of the maturity of the government's internal control system and the capability of the government's internal auditors on the accountability of local government performance, with control variables, namely audit opinion, local own-source revenues, and proliferation status. It aims to fill the gap using the Indonesian case. This study uses secondary data with sample selection using the purposive sampling method. Local governments in Indonesia from 2017 to 2019 are used as samples. The results of this study indicate that the government's internal control system's maturity, internal auditors' capability, and audit opinions positively affect local governments' performance accountability. In contrast, local own-source revenues and proliferation status negatively impact local governments' performance accountability. The implication of this study is to increase the accountability of local government's performance and continue to improve the maturity of the government's internal control system to achieve at least level 3 (Integrated). The capability of internal government auditors needs to achieve at least level 3 (Defined); thereby, the internal control function of local governments can be optimal.        
Cash Holdings and R&D Intensity with Different Controlling Shareholders Rayenda Khresna Brahmana; Doddy Setiawan; Maria Kontesa; Lee-Ung Soo
Journal of Indonesian Economy and Business Vol 38 No 1 (2023): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v38i1.3981

Abstract

Introduction/Main Objectives: This research aims to examine the effects of cash holdings on a firm’s R&D intensity. We further examine how that relationship may be varied across different controlling share­holders. For robustness reasons, we test it in a developing market and a developed market. Background Problems: Economics and business theories state that research and development (R&D) is susceptible to financing constraints due to the lack of collateral value and asymmetric information issues. This argument has been extensively debated with no consensus being reached. Therefore current study focuses on the examination of R&D and cash holding and the role of controlling shareholders. Novelty: The current study considers the importance of controlling shareholders on the relationship between cash holding and R&D intensity. We expect that different controlling shareholders will have different constraints on R&D financing. Research Methods: This study focuses on a sample of public listed companies in Malaysia and Singapore from the year 2012 to 2018, and estimates the model under a two-step GMM panel regression to eliminate the endogeneity issue. Finding/Results: The results show that cash holdings have significant effects on the intensity of R&D. However, that relationship is different across countries and across controlling shareholders. Malaysia’s foreign firms will increase their R&D’s intensity when their cash holdings are high. Meanwhile, Singaporean family firms will reduce the intensity of their R&D when their cash holdings are high. Overall the findings confirm the hypothetical alignment of the agency theory and also the resource-based view theory. Conclusion: Our findings surmise that higher cash holdings cause a lower R&D intensity due to the cash management decisions by managers. A firm with high leverage tends to reduce its R&D intensity when cash holdings are high, and vice versa. This behavior can be found in all the controlling shareholders.
Co-Authors Abidah Dwi Rahmi Satiti Ade Imam Muslim Adya Puspita Adimudra Afifah Oki Nilasakti Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi Ahmad Farras Adibuddin AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Archangela Vitachristie Diva Pramuda Ardila, Lina Nur Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arttika Rahmasari Arya Sindhung Widyatmoko Aryani, Y. Anni Ayunda Rizqi Oktaviana Bambang Sutopo Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Bobby Kurniawan Budi Kristiawan Budi Prasetyo Budianto Budianto Budianto Cahyaningsih Cahyaningsih Deppi Andam Dewi Dian Perwitasari Djoko Suhardjanto Djoko Suhardjanto Djuminah Djuminah Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO EKO ARIEF SUDARYONO Eko Arief Sudaryono Eko Arief Sudaryono Eko Suwardi Elisa Apriliani Andriyanto Evi Gantyowati Evi Gantyowati Fadillah Ahmad Fauzi Pratama Fajri Rezano Pangestu Aji Falikhatun Falikhatun Fanya Jihan Fatwasari Soeratno Putri Fatwasari Soeratno Putri Feby Millenia Itsnaini Ferdy Putra Filipus Argentano Guntur Suryaputra Fredy Utama Hamidi Muhammad Hanung Triatmoko Hapsari Endras Ayu Novita Haris Reza Fathony Harumi Puspa Rizky Harviana Anggraini Putri Hasan Mukhibad Hong Kok Chee Hong Kok Chee Ida Kristiana Inayati, Nur Isna Irwan Trinugroho Irwan Trinugroho Isna Putri Rahmawati Jaka Winarna Jogiyanto Hartono Kadek Ari Rahayu Khairun Nisaa Khairun Nisaa Koesoemasari, Dian Safitri Pantja Lee-Ung Soo Leonny Noviyana Sakti Pamungkas Levina Ulfa Subastian Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Lyna Latifah Mahameru Rosy Rochmatullah Mahmoud Elsayed Mahmoud Maria Kontesa Maria Puspita Nugrahaning Sari Mawa, Afifah Mohammad Syafik Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Syafiqurrahman Muhammad Wisnu Girindratama Murya Arief Basuki Musabbikhah Musabbikhah Mutmainah, Mutmainah Nabila Syaharani Selima Nainggolan, Yohanna Thresia Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurul Herawati Payamta, Payamta Phua, Lian Kee Prassetio, Yoga Haadiy Purwa, Putri Anindya Listya Putri Meelyana Novitasari Putri Nanda Sari Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Fatmawati Ratna Tri Hapsari Ratnaningrum Ratnaningrum Rayenda Khresna Brahmana Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rita Wijayanti Rut Nova Gita Sihombing Samsul Rosadi Serah Novarida Mabel Setianingtyas Honggowati Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras Siti Jubaedah SITTI SUBEKTI Sri Asih Sri Hastuti Sri Rahayu Sri Suranta Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Suyanto . Tatik Tatik Taufiq Arifin Taufiq Arifin Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Tri Nurul Khomidah Trisninik Ratih Wulandari Try Rizky Almaeda Tulus Haryono Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama Wahyu Widarjo Wahyu Widarjo WAHYU WIDARJO Wakhid Nanang Santoso Warsina Warsina Widodo, Nova Maulud Widya Ningsih Wihandaru Sotya Pamungkas Wijaya, Ibrahim Fatwa Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani 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