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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation Jurnal Teknologi Informasi dan Ilmu Komputer The International Journal of Accounting and Business Society Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Akuntansi Aktual Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara AJAR (Asian Journal of Accounting Research) (e-Journal) Borobudur EKONOMIKA45 Jurnal Akuntansi dan Keuangan Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of the Community Development in Asia Asia Pacific Journal of Management and Education Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Business and Applied Management Journal
Yeney Widya Prihatiningtias
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Firm Value with Political Connections and Institutional Ownership as Moderation Ni Made Ananda Saraswati; Yeney Widya Prihatiningtias; Lilik Purwanti
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.15322

Abstract

This research aims to analyze the effect of CEO power, CEO duality, and CEO busyness on firm value with the moderating role of political connections and institutional ownership. This study uses panel data regression analysis and Mode-rated Regression Analysis (MRA) methods. The research population is 440 energy companies on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Purposive sampling technique is used to select the research population based on certain criteria so that a total research sample of 180 companies is found. Quantitative data is taken from the company’s annual report and analyzed using Econometric Views (EViews). This study found that CEO power has a positive effect on firm value. Furthermore, this study also found that CEO duality and CEO busyness have a negative effect on firm value. Then, political connections and institutional owner-ship can moderate the effect of CEO duality and CEO busyness on firm value. This study provides additional empirical evidence on agency theory. In addition, this study recommends that corporate leaders can increase their stock ownership, as well as suppress duality, busyness, and political connections in order to create positive firm value. JEL Classification: G32, G34, O53 DOI: https://doi.org/10.26905/afr.v7i3.15322
Determinants of the Effectiveness of Risk Management Implementation with Organizational Culture as a Moderating Variable Rinaldi Rinaldi; Sutrisno T; Yeney Widya Prihatiningtias
Journal of The Community Development in Asia Vol 7, No 3 (2024): September 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v7i3.3406

Abstract

Risk management is essential in both private and public sectors to ensure financial stability and maximize stakeholder value. Despite Indonesia's National Medium-Term Development Plan mandating risk management in public organizations like the Ministry of Public Works and Housing (Ministry of PUPR), its implementation has faced challenges, including bribery and incomplete projects. This study examines the effects of human resources, budget allocation, and regulations on risk management effectiveness, with organizational culture as a moderating variable. Using a survey-based quantitative approach, data from employees in Echelon II Work Units at the Ministry of PUPR was analyzed through Structural Equation Modeling (SEM) with Partial Least Square (PLS). The findings reveal that human resources, budget, and regulations positively impact risk management effectiveness. However, organizational culture plays a mixed role, enhancing the impact of regulations while weakening the budget's effect and not significantly amplifying human resources on risk management. The study concludes that optimizing risk management requires focusing on human resources, aligning organizational culture with regulations, and managing budget impacts carefully
Relative Efficiency of Education, Health, and Infrastructure Spending in Southeast Sulawesi (2018–2022): A Data Envelopment Analysis Approach Siti Hajarana; Muhammad Tojibussabirin; Yeney Widya Prihatiningtias
Business and Applied Management Journal Vol. 3 No. 1 (2025)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i1.508

Abstract

This study aims to analyze the relative efficiency of education, health, and infrastructure spending in Southeast Sulawesi Province. During the 2018–2022 period, the province experienced relatively strong economic growth along with increased public spending, but gaps in outcomes and sectoral performance between districts remained evident. This study employed a quantitative approach using Data Envelopment Analysis (DEA) with an input-output orientation. A balanced panel dataset of 17 districts/cities observed over five years (85 Decision-Making Units) was analyzed to measure the relative efficiency of education, health, and infrastructure spending. The results indicate that the average efficiency of education (0.97) and health (0.98) spending is higher than that of infrastructure (0.79). Urban areas and optimally planned areas exhibit full efficiency (score 1.00), while remote areas experience relatively suboptimal efficiency levels. Some districts consistently achieve full efficiency, indicating effective resource allocation and service delivery. Conversely, geographically remote areas exhibit inefficiencies due to the uneven distribution of teachers, health workers, and infrastructure quality. These findings suggest that high levels of spending do not automatically guarantee optimal welfare outcomes. This study contributes by providing a subnational efficiency assessment using DEA and offering policy recommendations focused on targeted allocation, cross-sector integration, and performance-based budgeting.
The Effect Of Corporate Social Responsibility (Csr) Reporting On Finan-cial Performance And Company Reputation In Primary Consumer Goods Companies Priaji Santoso, Langen; Yeney Widya Prihatiningtias
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.220

Abstract

Penelitian ini bertujuan untuk menguji aspek-aspek yang dipengaruhi Pelaporan Corporate Social Responsibility (CSR) pada perusahaan Sektor Barang Konsumen Primer di Indonesia yang menerbitkan laporan tahunannya pada BEI tahun 2018-2023. Aspek tersebut adalah Kinerja Keuangan yang diproksikan nilai ROE dan NPM juga aspek Reputasi Perusahaan. Metode penentuan sampel yang digunakan adalah Purposive Sampling yang kemudian diperoleh 90 laporan keuangan tahunan yang memenuhi kriteria. Pengolahan data dilakukan dengan content analysis pada poin pelaporan CSR menggunakan indikator GRI dan Reputasi Perusahaan berdasarkan poin Walsh et al (2009). Hasil penelitian ini menunjukkan bahwa variabel pelaporan Corporate Social Responsibility berpengaruh positif pada kinerja keuangan baik yang diproksikan ke ROE maupun NPM, dan berpengaruh positif pada reputasi perusahaan.
The Mediating Role of Distributive Justice, Procedural Justice, and Organizational Citizen Behavior in the Influence of Strategic Performance Measurement System on Employee Performance in the Indonesian Ministry of Finance Yeney Widya Prihatiningtias; Sofyan Wijaya Julianto
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1976

Abstract

This study aims to examine the effect of the Strategic Performance Measurement System (SPMS) on the employees’ performance through distributive justice, procedural justice, and Organizational Citizen Behavior (OCB) as the mediating variables. The respondents are the staffs and junior supervisors at the General Directorate of Treasury (GDT) of the Ministry of Finance, one of the agencies initiating the implementation of SPMS in the Indonesian public sector institution. Two hundred forty-nine data were collected using a survey method. Data analysis was performed using the structural equation model. The results show that SPMS directly affect the employees’ performance and significantly has a positive effect on distributive justice and procedural justice. Distributive justice has a positive impact on procedural justice. Procedural justice itself has a positive impact on OCB. Furthermore, OCB has a positive impact on employee performance. In addition, the effect of SPMS on the employees’ performance is mediated by distributive justice, procedural justice, and OCB. Besides that, the relationship can also be mediated only by procedural justice and OCB. Both alternatives show a complementary partial mediation relationship. This implies that the remuneration rubric, as the reflection of SPMS, needs to be matched with the individual and job characteristics, supported by the senior supervisors as the policy makers.
Understanding the effect of sustained use of cloud-based point of sales on SMEs performance during covid-19 pandemic Yeney Widya Prihatiningtias; Maudina Rahma Wardhani
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2300

Abstract

This study examined the effect of sustained use of cloud-based point of sales on SMEs’ performance during COVID-19 pandemic. In this study, both quantitative and qualitative approaches were employed. The sample consists of the food and beverage industries from Small and Medium Enterprises (SMEs) located in Malang City, Indonesia. The quantitative data which succeeded to collect 91 responses was taken from the questionnaire distribution of the sample SMEs and it was analyzed by using SPSS 21 with the multiple linear regression method, which indicated there is a relationship between sustained-use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic. 9 SMEs representatives, the owner, or the manager, were also interviewed to gain further insights and to confirm the quantitative findings. Technology Continuance Theory (TCT) was used to explain the link between the sustained use of cloud-based point of sale on SMEs’ performance during the COVID-19 pandemic. However, the results from both approaches found that there is a positive relationship between sustained use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic and the relationship between sustained use of cloud-based point of sale on SMEs financial performance is negative.
The Impact of Synchronous and Asynchronous Learning on Academic Integrity Violations by University Students Yeney Widya Prihatiningtias; Muhammad Aldi Alif Rahmat
Asia Pacific Journal of Management and Education (APJME) Vol 6, No 2 (2023): July 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v6i2.2228

Abstract

This study intends to investigate the impact of synchronous and asynchronous online learning on the occurrence of academic ethical infractions among students. The object of this research is an active student of Bachelor Degree in the Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya. A total of 354 data were collected using a survey method with purposive sampling technique. Data analysis was performed using the SPSS application. The test results show that synchronous online learning has an effect on students' academic ethics violations. In addition, the test results also show that asynchronous online learning has an effect on violations of student academic ethics. The findings are consistent with the Fraud Triangle Hypothesis, which contends that when fraud is possible, cases of academic ethical infractions become more serious.
Co-Authors Abdarahman M. Kalifa Abdul Ghofar Abdulrival Hartoyo Adiwicaksana, Surya Afrisal, Reza Agus Arifin Ainul Rizkiyah Ali Djamhuri Ali Djamhuri Alif Rodhiyan Alita Puspa Ningrum Alita Puspa Ningrum, Alita Puspa Ameldan Alchair, Achmad Rifadi Amrizal Imawan Anak Agung Istri Sri Wiadnyani Andry Yunanto Arasy, Fajar Hafidh Areta Widya Kusumadewi Areta Widya Kusumadewi Astia Putriana, Astia Astutiningrum Astutiningrum Astutiningrum, Astutiningrum Aulia Rahma Yani Bahri, Nur Alim Bambang Hariadi Bambang Subroto Cahaya, Devi Nur Destriviyani, Viola Devi Cheilsa Sumarno Devi Nur Cahaya Djuang, Vinsensius Ferrer Antonius Driana Leniwati Eko Ganis Sukoharsono Elok Riskika Putri Fahrizal Irfan Alfianto Fajar Hafidh Arasy Fakhirah, Sarah Febriana Putri Lestyadi Fia Annahdliyah Khairani Fidya Gumilang Arianwuri Ghazi, Achmad Fariz Gracyella Natalie Putri Karo Karo Gugus Irianto Gugus Irianto Habib Muhammad Shahib Hariadi, Bambang Ikhsan, Muhammad Choiri Ikram, Dzul Imam Subekti Imam Subekti Intan Lifinda Ayuning Putri Iwan Triyuwono Karimatun Nisa’ Karo Karo, Gracyella Natalie Putri Kartika, Ita Yuni Lilik Purwanti Lusiana Lusiana M. Achsin M.Khairul Dzakirin Made Sudarma Maudina Rahma Wardhani Mody Kusumatuti, Febriyanti Muhammad Aldi Alif Rahmat Muhammad Dimar Alam Muhammad Tojibussabirin Nadia Dayanti Ni Made Ananda Saraswati Nisa’, Karimatun Novian Seno Saden Novian Seno Saden, Novian Seno Nur Alim Bahri Nurkholis Nurkholis Nurkholis Octadila Laily Anggraeni Octadila Laily Anggraeni, Octadila Laily Pertiwi, Sekar Priaji Santoso, Langen Purweni Widhianningrum Putri, Aliyah Alamanda Putri, Kalyana Btari Putri, Shafa Alika Rahmat, Muhammad Aldi Alif Reza Afrisal Rifki Inderawan, Ahmad Rinaldi Rinaldi Rinaldi Rinaldi Rini Ridhawati Riza Muttaqin Rizkiyah, Ainul Roekhudin, Roekhudin Saraswati , Ni Made Ananda Sari Atmini Satia Yustisia Sinta Yuliastutik Siti Hajarana Siti Rodliyah Sofyan Wijaya Julianto Sri Palupi Prabandari Sukarharsono, Eko Ganis Sumarno, Devi Cheilsa Sutrisno T Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Unti Ludigdo Unti Ludigdo Ustantini, Sinta Wasis Rizki Widyanto Wikantara, Agung Gede Wiwik Hidajah Ekowati Wuryan Andayani Wuryan Andayani Yuliastutik, Sinta Yuningsih, Yuni Yuyut Krisdiantoro Yuyut Krisdiantoro