Article Per Year (5 Year)
p-Index From 2021 - 2026
5.551
P-Index
This Author published in this journals
All Journal ETIKONOMI JURNAL ECONOMIA Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan The Indonesian Accounting Review 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 Maneksi (Management Ekonomi Dan Akuntansi) 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 Wacana Ekonomi Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) 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 JIFA (Journal of Islamic Finance and Accounting) Journal of Current Studies in SDGs Journal of Current Studies in SDGs
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 Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

Published : 86 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 86 Documents
Search

 5   6   7   8   9 
Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

Abstract

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.    
Perubahan Nama Perusahaan Terhadap Tingkat Likuiditas dan Abnormal Return Saham Prassetio, Yoga Haadiy; Setiawan, Doddy; Mutmainah, Mutmainah
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
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.v22i1.730

Abstract

Announcement of company name change is important information, especially in making investment decisions. Announcement of a change in company name can cause a market reaction that affects the stock price. This study aims to analyze the change in the company's name on liquidity and stock abnormal returns on the Indonesia Stock Exchange in the period 2011-2021. The number of samples used in the study were 85 companies. The results showed an increase in positive abnormal returns after the announcement and a decrease in the bid-ask spread before and after the announcement. Furthermore, there is a significant negative abnormal return around the announcement date. In contrast to the bid-ask spread which shows a significantly positive result on the day around the announcement. In this study, the results of the additional analysis of the effect of the ratio of ROA, DAR, firm size, and PBV showed a significant effect on abnormal returns, while firm age showed no significant effect on abnormal returns of the company's stock that changed its name. Pengumuman perubahan nama perusahaan merupakan informasi yang penting terutama dalam pengambilan keputusan investasi. Pengumuman perubahan nama perusahaan dapat menimbulkan reaksi pasar yang berpengaruh terhadap harga saham. Penelitian ini bertujuan untuk menganalisis peristiwa perubahan nama perusahaan terhadap likuiditas dan abnormal return saham di Bursa Efek Indonesia pada periode 2011-2021. Jumlah sampel yang digunakan dalam penelitian sebanyak 85 perusahaan. Hasil penelitian menunjukan peningkatan abnormal return yang positif setelah pengumuman dan penurunan bid-ask spread sebelum dan sesudah pengumuan. Selanjutnya, terdapat abnormal return yang signifikan negatif disekitar tanggal pengumuman. Berbeda dengan bid-ask spread yang menunjukan hasil yang signifikan positif pada hari di sekitar pengumuman. Dalam penelitian ini hasil analisis tambahan pengaruh variabel ROA, DAR, firm size, dan PBV menunjukan pengaruh signifikan terhadap abnormal return sedangkan umur perusahaan (firm age) mrnunjukan tidak adanya pengaruh yang signifikan terhadap abnormal return saham perusahaan yang melakukan perubahan nama.
Gender in Accounting Research: Recent Development in Indonesia Purwa, Putri Anindya Listya; Setiawan, Doddy; Phua, Lian Kee
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.723 KB) | DOI: 10.20961/jab.v20i1.447

Abstract

This study aims to provide an overview of the development of gender accounting research in Indonesia from 15 national accredited journals in Indonesia from 2009 to 2018 with a total of 39 articles. The articles are classified based on topic, method, and proxy of gender using the ‘charting the field’ method. This study found that the majority of articles published on gender accounting research are dealing with financial reporting and auditing. Most of the published articles classified gender as a dummy variable. The survey method is the most used method in gender accounting research in Indonesia followed by the analytical method and lastly literature review. This study suggests more study on gender in accounting research. The previous studies mostly classified gender as a dummy variable, therefore future study should consider other factors such as education, age, experience, a background of men and women. It will provide indepth analysis and insight regarding the role of gender in accounting and decisionmaking. Future studies can look into more auditing topics such as audit opinion, audit log, or audit timeliness. Also, it is interesting to investigate other topics dealing with financial reporting such as the effect of gender diversity on corporate social responsibility and risktaking.Penelitian ini bertujuan untuk menjelaskan perkembangan penelitian mengenai gender di riset bidang akuntansi di Indonesia. Penelitian ini menelusuri artikel yang relevan dengan gender di 15 jurnal nasional di Indonesia yang telah terakreditasi selama periode 2009 sampai dengan 2018. Penelusuran ini menemukan 39 artikel yang membahas gender dalam perspektif penelitian di bidang akuntansi. Artikel tersebut diklasifikasikan berdasarkan topik, metode, dan proksi gender dengan menggunakan metode “charting the field”. Penelitian ini menemukan mayoritas artikel mengaitkan gender dengan pelaporan keuangan dan auditing. Sebagian besar artikel menggunakan proksi dummy saat mengukur gender. Sebagan besar penelitian mengenai gender di Indonesia menggunakan metode survei, selanjutnya diikuti metode analitis dan terakhir reviu literatur. Penelitian ini menyarankan peneliti untuk melakukan penelitian yang lebih intensif terkait dengan peran gender di bidang akuntansi dan pengambilan keputusan. Penelitian selanjutnya sebaiknya mempertimbangkan aspek lain seperti tingkat pendidikan, umur, pengalaman, dan latar belakang saat menguji pengaruh gender. Hal ini akan memberikan analisis dan masukan yang lebih mendalam mengenai peran gender. Penelitian selanjutnya juga dapat mengeksplorasi topik auditing seperti opini audit, audit lag, dan ketepatwaktuan audit. Selain itu, penelitian yang terkait dengan pelaporan keuangan seperti diversitas gender pada tanggung jawab sosial dan perilaku terahdap risiko menarik untuk dilakukan.
Sustainability Disclosure Practices in Islamic Banking: Do Audit Committees Matter for SDG 16? Rita Wijayanti; Doddy Setiawan; Y. Anni Aryani; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.159

Abstract

Objective: To examine the influence of audit committee (AC) characteristics on the level of sustainability disclosure in Islamic Banks (IBs) listed on the Indonesia Stock Exchange during the period 2012–2021. Method: Employing a quantitative approach using purposive sampling to obtain 13 Islamic banks, resulting in 122 unbalanced panel data observations. Secondary data were collected from annual reports available on each bank’s official website. Sustainability disclosure items were adopted from Jan et al. (2019) and measured using content analysis techniques. The hypotheses were tested using panel data regression with the random effects model. Results: The findings indicate that Islamic banks disclosed only approximately 27% of the sustainability information expected. Furthermore, the number of audit committee members and audit committee independence significantly influenced sustainability disclosure practices, suggesting that effective oversight mechanisms encourage greater transparency regarding sustainability performance. Novelty: Extending the literature on sustainability disclosure by providing empirical evidence from Islamic banking institutions in Indonesia over a ten-year period, highlighting the critical role of audit committee characteristics, particularly committee size and independence, in strengthening transparency and accountability practices aligned with SDG 16 (Peace, Justice and Strong Institutions).
Sustainability Disclosure Practices in Islamic Banking: Do Audit Committees Matter for SDG 16? Rita Wijayanti; Doddy Setiawan; Y. Anni Aryani; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.159

Abstract

Objective: To examine the influence of audit committee (AC) characteristics on the level of sustainability disclosure in Islamic Banks (IBs) listed on the Indonesia Stock Exchange during the period 2012–2021. Method: Employing a quantitative approach using purposive sampling to obtain 13 Islamic banks, resulting in 122 unbalanced panel data observations. Secondary data were collected from annual reports available on each bank’s official website. Sustainability disclosure items were adopted from Jan et al. (2019) and measured using content analysis techniques. The hypotheses were tested using panel data regression with the random effects model. Results: The findings indicate that Islamic banks disclosed only approximately 27% of the sustainability information expected. Furthermore, the number of audit committee members and audit committee independence significantly influenced sustainability disclosure practices, suggesting that effective oversight mechanisms encourage greater transparency regarding sustainability performance. Novelty: Extending the literature on sustainability disclosure by providing empirical evidence from Islamic banking institutions in Indonesia over a ten-year period, highlighting the critical role of audit committee characteristics, particularly committee size and independence, in strengthening transparency and accountability practices aligned with SDG 16 (Peace, Justice and Strong Institutions).
What Influences Financial Distress? A Systematic Literature Review in Global and Indonesian Contexts Hapsari Endras Ayu Novita; Y Anni Aryani; Doddy Setiawan; Wahyu Widarjo
Jurnal Economia Vol. 22 No. 2 (2026): June 2026
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v22i2.81866

Abstract

This study aims to examine financial distress studies based on Scopus and SINTA databases. Based on the PRISMA method, 87 articles were determined. Trends in studies increased every period, except in 2018. A total of 20 financial variables and 22 non-financial variables were identified. The non-financial sector was the most sampled in the studies. The Z-Score model is the best model for predicting financial distress while the most popular theory is agency theory. The most-cited articles entitled The Effects of Ownership Structure on Likelihood of Financial Distress: An Empirical Evidence and The Effect of Leverage, Sales Growth, Cash Flow on Financial Distress with Corporate Governance as a Moderating Variable. Global studies are dominated by non-financial variables with nine author clusters, whereas Indonesian studies are dominated by financial variables with six author clusters. This study identifies research gaps in financial distress literature and informs early warning systems for stakeholders.
Financial Distress Prediction Model in Indonesian State-Owned Enterprises (SOEs) Budianto Budianto; Doddy Setiawan
Jurnal Wacana Ekonomi Vol 25 No 1 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i1.44057

Abstract

This paper aims to test the capacity of financial distress model using financial variables (liquidity, cash flow operation, leverage, gross profit margin, return on asset), and non-financial variables (going concern opinion, audit report lag, opinion shopping, additional paid-in capital, subsidies). This study uses 7 years of panel data with a total of 350 observations. The model developed, namely Model 1 (financial variables), Model 2 (non-financial variables), and Model 3 (financial and non-financial variables). Finally, Model 4 (financial and non-financial variables in listed SOEs; and Model 5 (financial and non-financial variables in non-listed SOEs). Data analysis used ordinal logistic regression, where the dependent variable used Altman Z-score. The model’s results prove that the predictive ability of Model 1 is better than Model 2. Likewise, the predictive ability of Model 3 is better than Model 1, and Model 2 predictive ability of Model 4 is better than Model 5. Empirical evidence shows that the variables that are consistently significant across Models (1,2,3,4,5) are Leverage, Gross Profit Margin, and ROA. Meanwhile, the model with the highest prediction accuracy value is Model 4. Financial distress prediction could indeed supervise which businesses have the strongest capital adequacy and which are giving up their ability to compete and are consequently in danger.
Board of commissioners, ownership structure, firm performance, and COVID-19 Ferdy Putra; Doddy Setiawan
JIFA (Journal of Islamic Finance and Accounting) Vol. 9 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v9i1.14649

Abstract

This study analyzes how board of commissioners characteristics and ownership structure affect firm performance and whether COVID-19 moderates the relationship between board of commissioners characteristics and ownership structure on firm performance in Indonesian manufacturing companies adopting a two-tier system. Using 606 observations of manufacturing company annual reports for 2019-2021, we found that most board of commissioners' characteristics and ownership structure significantly affect firm performance, and COVID-19 moderates this effect negatively, except for board of commissioners member gender, where it positively moderates the relationship. Robustness tests using alternative firm performance measures and endogeneity tests also confirm these results. Overall, the results of this study suggest that companies should be aware that the COVID-19 crisis can change their corporate governance structure. These results also support agency theory and resource dependence theory, which suggest that effective monitoring and resources can improve firm performance. This study provides theoretical implications, especially agency theory and resource dependency theory, and practical implications for companies, investors, and regulators to pay attention to corporate governance, especially during times of crisis such as Covid-19.
PENGARUH COMPUTER ANXIETY TERHADAP KEAHLIAN DOSEN AKUNTANSI MENGGUNAKAN KOMPUTER EKO ARIEF SUDARYO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol. 7 No. 3 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v7i3.596

Abstract

This research investigated the influence of computer anxiety to the skill of accounting lecturer in using computer. Computer anxiety is the tendency of people to be difficult, worried or afraid about the use pf Information Technology (computer) now or in the future (Igbaria and Parasuraman, 1989). We use Spearman correlation and Kendall’s taub correlation. Samples of this research are accounting lecturer form State University and Private University in Jakarta, Semarang, Solo, Malang and Surabaya. The result show that computer anxiety has significant negative correlation with the skill of accounting lecturer in using computer. So, the result of this research support the hypothesis suggest that accounting lecturer who has low computer anxiety will show the skill of computer higher than accounting lecturer who has high computer anxiety.
PENGARUH USER-RELATED FACTORS TERHADAP KUALITAS HASIL PENGEMBANGAN SISTEM INFORMASI EKO ARIEF SUDARYONO; AHMADI TRI HUTOMO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol. 9 No. 1 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v9i1.600

Abstract

This research aims to test the effect of user related factors on the quality of information system development result, we analyze four factors of user-related: user participation as independent variable and user-developer communication, user influence, user conflict as moderating variables. The samples of this research consist of managers from Sleman, Surakarta, Karanganyar, and Sukoharjo. We use Moderated Regression Analysis (MRA) to test the hypothesis. The results of this research show that user-developer communication as moderating variables on the relationship between user participation and the quality of information system development result. While user influence and user conflict does not moderate these relationship.
Co-Authors Abidah Dwi Rahmi Satiti 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 Budianto Budianto 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 Falikhatun Falikhatun Fatwasari Soeratno Putri Feby Millenia Itsnaini Ferdy Putra Fredy Utama Hamidi Muhammad Hanung Triatmoko Hapsari Endras Ayu Novita Haris Reza Fathony Harumi Puspa Rizky Harviana Anggraini Putri Hong Kok Chee Hong Kok Chee Ida Kristiana Irwan Trinugroho Irwan Trinugroho 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 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 Setyo Wigati Rahmawati, Isna Putri Ratna Tri Hapsari Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rita Wijayanti Rut Nova Gita Sihombing Samsul Rosadi Setianingtyas Honggowati Setyaningtyas Honggowati Sherita, Shaneisha Farras SITTI SUBEKTI Sri Hastuti Sri Suranta Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Tatik Tatik Taufiq Arifin Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Trisninik Ratih Wulandari Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama WAHYU WIDARJO Wahyu Widarjo Wakhid Nanang Santoso Widodo, Nova Maulud Widya Ningsih Wildan Dwi Lastyanto Wulan Rachmadani 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