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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Media Ekonomi dan Manajemen Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Ekonomi Bisnis AKRUAL: Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi ACCOUNTHIK : Journal of Accounting and Finance Bulletin of Community Engagement ADPEBI International Journal of Business and Social Science Journal of Scientific Research, Education, and Technology Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Journal of Economics and Management Scienties Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Adpebi International Journal of Multidisciplinary Sciences
Yuli Soesetio
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Good Corporate Governance Mechanisms and Financial Performance in Controlling Financial Distress Yuli Soesetio
ADPEBI International Journal of Business and Social Science Vol. 3 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v3i1.542

Abstract

Purpose – This study aims to investigate the impact of corporate governance mechanisms on financial distress in firms listed on the Indonesia Stock Exchange (IDX). Methodology/approach – This study uses secondary data from the financial statements of firms, between 2014 and 2019. The number of samples that met the established criteria was 341 firms unbalanced panel, which were further analyzed using logistic regression and sub-group logistic regression analysis. Findings – This study concludes that corporate governance mechanisms (independent commissioners and board size of commissioners), has a mixed impact on financial distress. The larger of board commissioners, the better the company's financial condition, while the proportion of independent commissioners has no significant effect on financial distress. Profitability consistently has a significant effect on financial distress. Ownership i.e. state-owned enterprises (SOE) and non-state-owned enterprises (NSOE) change the direction and impact of liquidity, leverage and board size on financial distress. Novelty/value – Sub-group logistic regression using company ownership variables (i.e. SOE and NSOE) is the novelty of this study. In addition, this study provides insight for companies to always pay attention to profitability avoiding financial distress and and selection of independent commissioners who have relevant experience and background in managing the company.
The Impact of Corporate Governance Implementation and Debt Financing on Manufacturer’s Firm Performance: Evidence from Emerging Country Soesetio, Yuli; Adiningsih, Gwen Sukma; Rudiningtyas, Dyah Arini
Adpebi International Journal of Multidisciplinary Sciences Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v1i1.232

Abstract

Purpose – This study aims to examine the influence of corporate governance and debt financing practices on the dynamics of firm performance in the manufacturing sector listed on the Indonesia Stock Exchange (IDX). Methodology/approach – This quantitative research paper uses secondary data from the financial statements of manufacturing sector firm for 11 years, between 2009 and 2019. The number of samples that met the established criteria was 190 firm, which were further analyzed using panel regression analysis. Findings – This study concludes that the application of corporate governance in the manufacturing sector, has both a consistently positive effect on ROA and ROE. Meanwhile, debt financing is based on the analysis of total debt ratio, long debt ratio, and short debt ratio in accordance with profitability and trade off theory. Novelty/value – This study aims to provide a more general and robust conclusion regarding the effect of implementing corporate governance mechanisms and debt financing decisions on firm performance in emerging country, especially in the manufacturing sector by using periods, samples, variables and analyzing debt ratios with various time periods.
Factors Affecting Firm Performance: Does Corporate Governance Implementation Matter? Yuli Soesetio; Dyah Arini Rudiningtyas; Aulia Claraning Sukmawati
Adpebi International Journal of Multidisciplinary Sciences Vol. 2 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v2i1.487

Abstract

Purpose – This study aims to investigate the impact of corporate governance implementation on the dynamics of firm performance in the non-financial sector firms listed on the Indonesia Stock Exchange (IDX). Methodology/approach – This study uses secondary data from the financial statements of non-financial sector firms, between 2010 and 2018. The number of samples that met the established criteria was 88 firms, which were further analyzed using panel regression analysis common effect model. Findings – This study concludes that the implementation of corporate governance (board meeting and board size) in the non-financial sector, has a positive impact on firm performance. Low frequency of board meetings will worsen firm performance, whereas a high frequency of board meetings can improve company performance. In addition, financial information (i.e., leverage, sales growth, and asset turnover), and firm size has a significant impact on firm performance. Novelty/value – This study contributes to providing more general and robust conclusion regarding the effect of implementing corporate governance mechanisms on firm performance listed on IDX, especially in non-financial sector.
Pelatihan dan Pendampingan Pembuatan Aplikasi Fun Exam Berbasis Komputer dan Karakteristik Mata Pelajaran Untuk Guru Madrasah Negeri Aliyah 2 Mojokerto Ludi Wishnu Wardana; Elfia Nora; Imam Bukhori; Yuli Soesetio
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v2i2.369

Abstract

Online exam applications can be used by teachers as a medium to evaluate the level of achievement of students' understanding of these subjects. Training on making exam applications and providing knowledge about exam applications was carried out for Mojokerto 2 Madrasah Aliyah Negeri 2 teachers as one of the community service activities. Based on these training activities it is known that many teachers know about online exam applications, and have implemented them in evaluating learning assessments, but in operation there are still many who ask for help from administrative staff or other teacher colleagues who can, and manufacture test application products for Madrasah Negeri Aliyah 2 Mojokerto, After providing training to teachers and input from teachers for adding features to the application Training,Application, Fun Test, Characteristics
DEBT RATIO, RETURN ON ASSET, FIRM SIZE AND EARNINGS MANAGEMENT: AGE MODERATION Soesetio, Yuli; Subagyo, Subagyo; Istanti, Lulu Nurul; Zen, Fadia
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.05

Abstract

Earnings management still become a phenomenon both in Indonesia and abroad. Many cases of earnings management practices have occurred and the company's amount of leverage is one of the drivers of earnings management practices. This research aims to examine and describe the relationship between various debt policy, profitability, and company size on earning management moderated by firm age. The selected samples were 102 companies listed on the Indonesia Stock Exchange (IDX) in 2010-2018. The independent variables in this study include DER, bank debt, short-term debt and long-term debt, age, and company size. Earnings management as the dependent variable in this study uses the Modified Jones Model. The results of the regression equation analysis show that all debt policy proxies consistently have a negative and significant effect on earnings management. Furthermore, the company's experience as a proxy for firm age strengthens the relationship between debt policy and earnings management practices. More interestingly, specifically among the three debt policies, bank debt is the policy that is most able to represent the influence on earnings management practices. This indicates that the most effective monitoring of earnings management practices comes from banking institutions. Overall, the profit information shown in financial statements is the product of earnings management, so the level of quality of financial reports is deserving of close inspection and prudence when making decisions based simply on profit information.
Corporate Characteristics and Tax Avoidance: Empirical Evidence from Indonesia Yuli Soesetio
Journal of Scientific Research, Education, and Technology (JSRET) Vol. 4 No. 3 (2025): Vol. 4 No. 3 2025
Publisher : Kirana Publisher (KNPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58526/jsret.v4i3.857

Abstract

This study investigates the effect of profitability (ROA), leverage (DER), firm size (SIZE), and managerial ownership (MNGR) on tax avoidance, measured by the effective tax rate (ETR), in companies listed on the Indonesia Stock Exchange. Using a quantitative approach with secondary data from annual reports, the analysis employs moderated regression analysis (MRA) to test both direct and moderating effects. The results show that profitability and firm size have a negative and significant effect on ETR, indicating that highly profitable and larger firms are more likely to engage in tax avoidance. In contrast, leverage has a positive and significant effect on ETR, suggesting that highly leveraged firms tend to reduce tax avoidance, potentially due to creditor monitoring and financial stability concerns. Managerial ownership does not directly affect ETR, but it strengthens the negative relationship between profitability and ETR, supporting the agency theory perspective that managerial equity participation enhances incentives for tax minimization. These findings contribute to the literature by providing new evidence from an emerging market context and offer practical implications for policymakers and regulators in improving tax compliance and corporate governance.
Enhancing Management Effectiveness of the Teacher Educational Program through Job Cards and Activity Control Soesetio, Yuli; Ekawati, Ratna; Pratama, Bima Wahyu; Mayasari, Ervira; Putri, Lifa Rosiana
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.234

Abstract

The Teacher Professional Education Program (PPG) at Universitas Negeri Malang faces several managerial challenges, particularly in terms of timely implementation and financial accountability. This study aims to explore the impact of implementing job cards and activity control systems on improving the effectiveness of PPG program management. A qualitative approach with a case study design was employed. Data were collected through semi-structured interviews, participatory observation, and document analysis related to the implementation of PPG activities. Informants included the director of the postgraduate school, the administrative sub-coordinator of the postgraduate school, and part-time financial staff. Data analysis was conducted thematically using source, technique, and time triangulation to enhance the validity of the findings. The results indicate that job cards provide clarity regarding roles and scheduling of activities, while activity control systems promote consistency in reporting and adherence to established timelines. Both instruments contribute to the development of a more disciplined, transparent, and accountable management system. Furthermore, active involvement of all implementing units fosters a collaborative work culture and accelerates the achievement of program targets. This study contributes for the development of participatory and accountable education management systems.
The Impact of Bank-Specific and Macro Economic Factors on Profitability in Small Banks Soesetio, Yuli; Waffiudin, Waffiudin; Rudiningtyas, Dyah Arini; Siswanto, Ely
Jurnal Dinamika Akuntansi Vol 14, No 1 (2022): March 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i1.33532

Abstract

Purpose: The objective of this study is to decide whether the profitability of small banks is shaped by bank-specific and macro economic factors including liquid ratio, loan to deposits ratio, deposit to assets ratio, capital adequacy ratio, firm size, GDP growth, and inflation.Method: The sample selected using purposive sampling technique as many as 77 units of analysis consisting of 42 banks in the BUKU 1 category and 35 banks in the BUKU 2 category registered with OJK since 2014-2019. After eliminated the outlier data, there were 413 observations as panel data. The analytical method used in this study is the regression panel fixed effect model and random effect model.Findings: The results indicate that liquidity and loan to deposit ratio positively affects small banks profitability in Indonesia. Meanwhile, size, deposit to asset ratio, capital adequacy ratio, and GDP growth negatively affects profitability. Nevertheless, inflation does not affect profitability. This study mention that small bank’s managers need to deal with and take notice to the bank operational well i.e liquidity and loan to deposit ratio.Novelty: This research investigates the outcome of bank-specific and macro economic factors on profitability in small banks period 2014-2019. The earlier research only check-out those variables solely and spotlight on distinctive samples and distinctive period. This study has implication for banking sector especially for small bank to pay more attention, strengthen, and maintain the exis- tence of their business through several ways, increasing and optimizing the level of equities owned to make assets increase and the cost of the funding structure becomes optimal. 
Gender Diversity on Commissioner Board and Decision Making: Evidence Using Capital Raised Through IPOs Soesetio, Yuli; Rudiningtyas, Dyah Arini; Winarta, Winarta; Dhevi, Cattetiana
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 1 (2024): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i1.2024.pp122-135

Abstract

This study aims to analyze the influence of the presence of women in the board of commissioners’ structure on the funds allocating decisions to finance various company investment opportunities sourced from corporate actions, such as an initial public offering (IPO). Service companies, especially the financial sector became a vast field for a woman, therefore, the financial sector that has conducted IPOs on the Indonesia Stock Exchange (IDX) for the past 21 years was selected as a research sample. The analytical tool used is multiple linear regression with OLS method which examines cross-sectionally the effect of the presence of women in 53 companies. This result shows that the presence of women on the board of commissioners affects the decision-making process on the amount of funding allocation for the company's investment opportunities. Their existence minimizes the allocation of IPO funds to finance various company investment opportunities in the future. Thus, gender studies in IPO corporate actions, especially in developing countries, are still very rarely studied. Women are known to have a short-term problem-solving perspective and are less confident than men, but they are more careful when making decisions. Despite the dominating nature of prudence, women can reduce the potential for financial distress due to risky investment decisions by choosing the decision to hoard funds in the form of cash to strengthen working capital.
The Effect of Tax Planning on Firm Value: A Moderation Role of Board Diversity Aprilliasari, Erma Dwi; Soesetio, Yuli
Media Ekonomi dan Manajemen Vol 39, No 2 (2024): July 2024
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v39i2.4922

Abstract

This study aims to explore how tax planning practices impact firm value, with a specific focus on gender diversity as a moderating factor shaping the relationship between tax planning and firm value. Data collection involved purposive sampling, resulting in 121 samples drawn from manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2022. Employing panel data analysis supplemented by moderated regression analysis, the research uncovered several key insights. Tax planning and inflation rates exert a negative influence on firm value, whereas dividend policy and profitability have a positive impact. Interestingly, board gender diversity was found to weaken the effect of tax planning on firm value, implying that board gender diversity can significantly affect the efficacy of tax planning strategies in enhancing company value. These findings offer valuable insights for refining tax planning strategies within the manufacturing sector, considering various factors that influence firm value. Moreover, this study contributes to the existing literature on tax planning and corporate governance, laying a groundwork for further exploration and aiding in the evolution of more robust theories and frameworks in this scope.
Co-Authors Adiningsih, Gwen Sukma Agung Winarno Agus Hery Supadmi Irianti Anggraeni, Cholifah Nur Aprilliasari, Erma Dwi Aulia Claraning Sukmawati Budi Eko Soetjipto Cattetiana Dhevi Chois Nuril Faizza Danes Quirira Octavio Dhevi, Cattetiana Divia Maudy Ariesta Dyah Arini Rudhiningtyas Dyah Arini Rudhiningtyas Dyah Arini Rudiningtyas Dyah Arini Rudiningtyas Dyah Arini Rudiningtyas Elfia Nora, Elfia Ely Siswanto Ernando Kurnia Putra Fadia Zen Farika Nursasi Imam Bukhori Imam Mukhlis Intan Larasati Justice Qayyima Winkasari Karina Kemala Lisa Rahayu Ningsih Ludi Wishnu Wardana Lulu Nurul Istanti M. Cholid Mawardi M. Khoirul Anam Mayasari, Ervira Mega Fatimah Rosana Miranti Dewi Febriani Miranti Dewi Febriani, Miranti Dewi Mufti, Aya Shofia Muhammad Fuad Ningsih, Lisa Rahayu Pratama, Bima Wahyu Puji Handayati Putri, Lifa Rosiana Rachmad Hidayat Ratna Ekawati Rizal Agus Bimantara Rudhiningtyas, Dyah Arini Subagyo Subagyo Sudarmiatin Sujito Sujito Tasnim Nikmatullah Realita Trisetia Wijijayanti Waffiudin, Waffiudin Winarta Winarta Winarta, Winarta Winkasari, Justice Qayyima Yuni Rahmawati