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All Journal JEJAK Journal of Economics, Business, & Accountancy Ventura Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Economic Education Analysis Journal Jurnal Akuntansi dan Bisnis JASF (Journal of Accounting and Strategic Finance) Proceeding of National Conference on Accounting & Finance
Evi Gantyowati
Fakultas Ekonomi Universitas Negeri Surakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Economic Growth in Indonesian New Outonomous: Social-Economic Perspective Rochmatullah, Mahameru Rosy; Winarna, Jaka; Gantyowati, Evi
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 13, No 1 (2020): March 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v13i1.22816

Abstract

This study explores the Indonesian economic growth in the new autonomous regions using social - economy perspective. More specifically, social - economic issues are proxied on population, poverty rates, education levels, local tax revenues, and distribution of local government social assistance. Meanwhile, community economic growth is proxied by GRDP per capita (PE). The Indonesian economic growth and social-economy issues are measured using Ordinary Least Square (OLS). This study uses new autonomous regions data in Indonesia formed in 2003 – 2008. Employing multiple linear regression, the test results revealed that variable of local tax revenue (PD) was consistently able to explain PE. The same results are shown in the robustness test, where researchers predict the economic growth of the community with the Human Development Index (HDI). In the discussion section, community economic growth represented by PE continues to increase along with the increase in PD and HDI. The conclusion in this study is community economic growth increased since 2009, marked by an increase in PD along with HDI. As an implication, researchers suggest that practitioners and academics use local taxes to measure the community economy in new autonomous regions in Indonesia.
Disclosure on Sustainability Reports, Foreign Board, Foreign Ownership, Indonesia Sustainability Reporting Awards and Firm Value Aksan, Ismul; Gantyowati, Evi
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.69

Abstract

This study aims to investigate how disclosure on sustainability reports, foreign on boards, and foreign ownership affect firm value. Indonesia Sustainability Reporting Award (ISRA) is used to moderate the impact of the disclosure on the sustainability report on the firm value from 2013 to 2017. This study uses 37 firms as a sample with 159 observations and using panel data analysis. Subgroup analysis is used to test the existence or absence of homologizer moderation. The result showed that only the disclosure of sustainability has a positive impact on firm value. Foreign board and foreign ownership have been shown to not affect firm value. Additional testing is performed by splitting types of companies that have become state-owned enterprises (SOEs) and non-SOE, as well as kinds of services & finance and Manufacturing & others. We found that foreign commissioners in the service and finance sectors category have a positive effect on firm value, and foreign ownership in State-Owned Enterprises (SOEs) has a positive influence on firm value. Therefore, it is suggested that the organization of ISRA should disclose their winning criteria since it can be used as information in decision-making
Implementation of The Effectiveness of Regional Autonomy in Indonesia Aminah, Aminah; Gantyowati, Evi; Winarna, Jaka; khairudin, khairudin; Redaputri, Appin Purisky
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 14, No 1 (2021): March 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v14i1.26811

Abstract

The drive of this study is to postulate empirical evidence about the evaluation of the enactment of regional autonomy in Indonesia after the enactment of Act Number 22 Year 1999 concerning Regional Government. Exclusively, this analysis aims to evaluate the wellbeing of the community, public services and regional competitiveness in the new autonomous regions. This research was conducted in 71 new autonomous regions in the Sumatra region after the depiction of Act Number 22 of 1999 concerning Regional Government during the 2000-2018 period.  This type of research uses quantitative research. While the research method used is descriptive method, which is a research method that describes the population under study and consists of variables. The results of the study found that (1) the success rate of implementing regional autonomy for 20 years in the Sumatra region from the welfare aspect was 64.78%, meaning that the implementation of regional autonomy in the Sumatra region so far (64.78%) "has succeeded in increasing the HDI" according to the mandate of the law; (2) the level of success in implementing regional autonomy for 20 years in the Sumatra region from the aspect of regional competitiveness is 18.30%. The conclusion is that the implementation of regional autonomy in the Sumatra region has not been sufficiently successful in increasing regional competitiveness in terms of GRDP; (3) Riau Province is a region that has been very successful in implementing regional autonomy both in terms of welfare and regional competitiveness.
Underpricing in Indonesia: A Systematic Literature Review Oktananda, M. Reza; Gantyowati, Evi
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4545

Abstract

This study employs the charting field method to empirically examine the evolution of underpricing research in Indonesia over the past decade (2014-2023). The research is categorized into four main areas: the development of underpricing studies in Indonesia, theoretical mapping, measurement mapping of underpricing, and causal relationship mapping. The findings reveal that underpricing research in Indonesia has advanced over the last ten years, albeit with fluctuations in the number of publications each year. The three most commonly applied theories in this field are signaling theory, information asymmetry theory, and agency theory. Initial return is the most frequently used measure of underpricing, accounting for 79% of the studies. Additionally, the causal relationship mapping highlights that many variables produce inconsistent results, indicating a research gap that future scholars can address. This study lays the groundwork for further exploration of the variables that influence underpricing, particularly by investigating underwriter reputation as a moderating factor. The research has practical implications for various stakeholders: Initial Public Offering (IPO) companies can use the findings to design more effective strategies, investors can rely on them to guide their investment decisions, and regulators can leverage the insights to develop policies that enhance transparency in the IPO process.
Underpricing in Indonesia: A Systematic Literature Review Oktananda, M. Reza; Gantyowati, Evi
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4545

Abstract

This study employs the charting field method to empirically examine the evolution of underpricing research in Indonesia over the past decade (2014-2023). The research is categorized into four main areas: the development of underpricing studies in Indonesia, theoretical mapping, measurement mapping of underpricing, and causal relationship mapping. The findings reveal that underpricing research in Indonesia has advanced over the last ten years, albeit with fluctuations in the number of publications each year. The three most commonly applied theories in this field are signaling theory, information asymmetry theory, and agency theory. Initial return is the most frequently used measure of underpricing, accounting for 79% of the studies. Additionally, the causal relationship mapping highlights that many variables produce inconsistent results, indicating a research gap that future scholars can address. This study lays the groundwork for further exploration of the variables that influence underpricing, particularly by investigating underwriter reputation as a moderating factor. The research has practical implications for various stakeholders: Initial Public Offering (IPO) companies can use the findings to design more effective strategies, investors can rely on them to guide their investment decisions, and regulators can leverage the insights to develop policies that enhance transparency in the IPO process.
Transformasi Digital dan Kinerja Keuangan: Bukti Empiris dari Bank yang Terdaftar di Bursa Efek Indonesia (2020–2023) Gantyowati, Evi; Shafira, Putri
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
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.v25i2.1573

Abstract

The banking sector is adopting comprehensive digital transformation as a key strategy to maintain operational efficiency and competitiveness, driven by the rapid development of digital technology, especially after the pandemic. This study aim to analyzes the impact of digital transformation on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Purposive sampling was the clear choice for selecting the samples. This method yielded 153 research observations over the course of four years. This research uses a quantitative approach with secondary data from annual and company financial reports, and is analyzed using multiple linear regression analysis. The study's findings are clear: digital transformation positively impacts financial performance, particularly in the context of social media.Keywords: 
Does Good School Governance (GSG) Improve on The Management Performance of School Operational Assistance (BOS) Sohidin, Sohidin; Rahmawati, Rahmawati; Djuminah, Djuminah; Gantyowati, Evi
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75479

Abstract

The management of BOS funds in education units requires governance that can ensure that these funds can be used appropriately in teaching and learning activities. BOS funds are also intended to ensure the continuous education of students from the primary education level to the secondary education level so that they are expected to bring benefits to the community equally. The purpose of the study was to provide empirical evidence of the influence of GSG on the performance of BOS fund management when compared with the calculation of value for money. The research sample is the State Vocational High School (SMK) at the Central Java province level, totaling 238 in the 2019-2021 period. The sampling technique in this study used probability sampling with SEM analysis tools. The conclusion of this study is that GSG has a positive effect on the performance of BOS fund management. However, the results of the calculation of value for money in the management and utilization of BOS funds are less economical and less efficient. So that the improved performance is not accompanied by economical and efficient management.
Determinan underpricing pada penawaran saham perdana Oktananda, M. Reza; Gantyowati, Evi
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi underpricing pada perusahaan yang melakukan penawaran saham perdana di Indonesia. Teknik analisis menggunakan analisis regresi linear berganda. Populasi pada penelitian ini adalah perusahaan yang melakukan IPO pada tahun 2020-2022. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan menghasilkan 115 sampel dari 164 perusahaan yang melakukan IPO tahun 2020-2022. Penelitian ini menggunakan teori sinyal. Hasil penelitian menunjukkan return on asset berpengaruh negatif terhadap underpricing dan earnings per share berpengaruh positif terhadap underpricing. Variabel lainnya yaitu debt equity ratio dan current ratio tidak berpengaruh terhadap underpricing.
Disclosure on Sustainability Reports, Foreign Board, Foreign Ownership, Indonesia Sustainability Reporting Awards, and Firm Value Aksan, Ismul; Gantyowati, Evi
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.69

Abstract

This study aims to investigate how disclosure on sustainability reports, foreign on boards, and foreign ownership affect firm value. Indonesia Sustainability Reporting Award (ISRA) is used to moderate the impact of the disclosure on the sustainability report on the firm value from 2013 to 2017. This study uses 37 firms as a sample with 159 observations and using panel data analysis. Subgroup analysis is used to test the existence or absence of homologizer moderation. The result showed that only the disclosure of sustainability has a positive impact on firm value. Foreign board and foreign ownership have been shown to not affect firm value. Additional testing is performed by splitting types of companies that have become state-owned enterprises (SOEs) and non-SOE, as well as kinds of services & finance and Manufacturing & others. We found that foreign commissioners in the service and finance sectors category have a positive effect on firm value, and foreign ownership in State-Owned Enterprises (SOEs) has a positive influence on firm value. Therefore, it is suggested that the organization of ISRA should disclose their winning criteria since it can be used as information in decision-making.
Enhancing Financial Resilliance: a Study of Financial Ratios to Predict Financial Distress in Indonesian Life Insurance Firms During Covid-19 Era Sugandi, Diva Syachrani; Gantyowati, Evi
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 1 (2024): JABM, Vol. 10 No. 1, Januari 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.1.22

Abstract

The Covid-19 phenomenon and a series of insurance default events increase the risk of bankruptcy. Financial distress analysis becomes a crucial study to prevent bankruptcy. This research was conducted to present empirical evidence of the influence of premium growth ratio, liquidity ratio, risk-based capital, investment adequacy ratio, technical reserve growth ratio, and investment income ratio against financial distress prediction in life insurance companies listed on the Indonesian Insurance Directory for the years 2019-2021. The study employed a quantitative approach with logistic regression and 120 observation samples. The conclusions drawn from this research indicate that the premium growth ratio, liquidity ratio, and risk-based capital significantly have a negative impact on the prediction of financial distress, whereas the investment adequacy ratio and growth of technical reserves ratio have a positive impact. However, this research could not provide empirical evidence of the influence investment income in predicting financial distress. The results of this study contribute to insurance companies in managing their financial health by identifying risk factors based on financial ratios and taking appropriate preventive measures. Stakeholders can also enhance supervision on financial health indicators and consider establishing limits for the investment adequacy ratio to maintain stability in the insurance industry. Keywords: bankruptcy, Covid-19, financial distress, financial health ratio, insurance
Co-Authors Aksan, Ismul Aminah Aminah Appin Purisky Redaputri Djuminah Djuminah, Djuminah Khairudin Khairudin Mahameru Rosy Rochmatullah Oktananda, M. Reza Rahmawati, Rahmawati Shafira, Putri Sohidin Sohidin, Sohidin Sugandi, Diva Syachrani Winarna, Jaka