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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 AFRE Accounting Financial Review 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 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Does internationalization moderate the effect of SMEs size, age, and other financial determinants on investment opportunities set? Evidence from Indonesia Soesetio, Yuli; Rudhiningtyas, Dyah Arini; Sudarmiatin, Sudarmiatin; Mukhlis, Imam
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.10393

Abstract

Small and medium-sized enterprises (SMEs) are increasingly considering international expansion as one of the sustainable growth strategic options. This study aims to reveal how the effect of internationalization as a moderator of SMEs size, age, and other financial determinants toward investment opportunity set of SMEs that listed on the Indonesia Stock Exchange (IDX) from 2006 to 2020. Market to book asset ratio used as a proxy of investment opportunity set of SMEs. This study is one of the most important in the context of Indonesian SMEs as there were limited previous studies that have explored the internationalization factor. A total of 102 SMEs companies with 156 data observations were studied. A moderation regression analysis was used to test whether the determinants of the investment opportunity set were statistically significant. Surprisingly, the study found that the degree of internationalization has a moderating effect that weakens the relationship between SMEs age and size on investment opportunities set (market value ratio).
Innovation and Firm Competitiveness as Intervening Variables in Improving Financial Performance of MSMEs Soesetio, Yuli; Soetjipto, Budi Eko; Handayati, Puji; Winarno, Agung; Rudiningtyas, Dyah Arini; Mawardi, Moh. Cholid; Realita, Tasnim Nikmatullah
Jurnal Aplikasi Manajemen Vol. 22 No. 2 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.02.16

Abstract

Micro, small, and medium enterprises (MSMEs), especially those operating in the craft industry, often remain overlooked and receive minimal attention from researchers and policymakers even though they have an important role in increasing exports and employment in Indonesia. Nevertheless, craft MSMEs face significant challenges in maximizing innovation and enhancing competitiveness to improve financial performance. Hence, this study aims to investigate how innovation and firm competitiveness influence the financial performance of craft MSMEs. This study utilizes the SEM AMOS analysis tool with data from 403 business actors across three craft centers in West Java: Tasikmalaya, Majelengka, and Bandung. The findings reveal that product, process, and green innovation significantly influence and partially mediate the connection between entrepreneurial orientation and competitiveness. Competitiveness completely mediates the influence of product and green innovation on craft MSMEs' financial performance. Meanwhile, process innovation significantly impacts financial performance both directly and indirectly, emphasizing its importance in enhancing competitiveness and financial outcomes. Continuous improvement and innovation are crucial for boosting competitiveness and financial performance.
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.
The Impact of Liquidity and Digital Transformation on The Bank Performance: Board of Commissioners and Directors’ Turnover Moderator Maudy Ariesta, Divia; Soesetio, Yuli
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 1 (2024): JABM, Vol. 11 No. 1, Januari 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.1.45

Abstract

Background: Many banks are not achieving their full profit potential due to suboptimal management of their assets and capital.Purpose: This study seeks to investigate how liquidity and digital transformation (the independent variables) influence profitability (the dependent variable), with the frequency of changes in commissioners and directors acting as a moderating factor.Design/methodology/approach: The research analyzed 47 banks listed on the Indonesia Stock Exchange (IDX) from 2012 to 2022. These banks were selected through purposive sampling from the IDX and Financial Services Authority (FSA) websites. Pure moderation, Moderated Regression Analysis (MRA), and subgroup analysis were applied.Findings/Result: The study found that both liquidity and digital transformation positively impact profitability. Furthermore, changes in the leadership, specifically commissioners and directors, significantly influence this relationship.Conclusion: Liquidity and digital transformation plays a pivotal role in driving bank profitability. Additionally, the commissioners and directors turnover was found to moderate this relationship, indicating that leadership stability may enhance the benefits of these factors. This study contributes to the existing literature by providing empirical evidence from Indonesian banks, offering insights into how these variables interact to influence financial performance.Originality/value (State of the art): This study explores how banks listed on the IDX can boost their profitability by optimizing liquidity and applying digital transformation, considering the influence of leadership changes at the commissioner and director levels. Keywords: liquidity, digital transformation, bank profitability, commissioners turnover, director turnover
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 (Accepted)
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.
Co-Authors Adiningsih, Gwen Sukma Agung Winarno Agus Hery Supadmi Irianti Anggraeni, Cholifah Nur Aulia Claraning Sukmawati Budi Eko Soetjipto Cattetiana Dhevi Chois Nuril Faizza Danes Quirira Octavio Dhevi, Cattetiana Dyah Arini Rudhiningtyas Dyah Arini Rudhiningtyas Dyah Arini Rudiningtyas Dyah Arini Rudiningtyas Dyah Arini Rudiningtyas Elfia Nora, Elfia Ely Siswanto Erma Dwi Aprilliasari Ernando Kurnia Putra Fadia Zen Imam Bukhori Imam Mukhlis Intan Larasati Justice Qayyima Winkasari Lisa Rahayu Ningsih Ludi Wishnu Wardana Lulu Nurul Istanti M. Cholid Mawardi M. Khoirul Anam Maudy Ariesta, Divia Mayasari, Ervira 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 Subagyo Subagyo Sudarmiatin Sujito Sujito Tasnim Nikmatullah Realita Trisetia Wijijayanti Waffiudin, Waffiudin Winarta Winarta Winarta, Winarta Winkasari, Justice Qayyima Yuni Rahmawati