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The Development of Performance Measurement Research Over Three Decades: A Bibliometric Analysis Dian Agustina
InFestasi Vol 17, No 2 (2021): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i2.11830

Abstract

 This paper provides a systematic literature review in light of performance measurement based on the Scopus database using bibliometric analysis. Performance measurement is a compelling research topic because of its imperativeness in entity success. There is no literature in regard to the analysis of the development of performance measurement research using a bibliometric analysis based on the Scopus database. This paper useful for researchers working in performance measurement research to understand the evolution of the literature and to capture future research opportunities. The core of this research is the development of performance measurement topics over several decades, from 1986-2020 using bibliometric analysis. This paper uses citation/co-citation analysis related to performance measurement to investigate the development of performance measurement research over the last three decades. 1,882 articles are investigated in this bibliometric analysis. This research figures out that performance measurement topics alter every period. The predominating performance measurement topic is benchmarking. This research also indicates that performance measurement-related research increases based on the number of publications and changes of research issues every period. This research can be used as one of the theoretical bases to observe performance measurement-related topics.   Penelitian ini bertujuan meninjau literatur secara sistematis terkait pengukuran kinerja berdasarkan basis data Scopus dengan analisis bibliometrik. Pengukuran kinerja menarik untuk diteliti karena berperan penting dalam kesuksesan suatu entitas. Belum terdapat literatur terkait analisis perkembangan riset pengukuran kinerja menggunakan analisis bibliometrik berdasarkan basis data Scopus. Penelitian ini bermanfaat bagi peneliti yang bekerja di penelitian pengukuran kinerja untuk memahami evolusi literatur dan untuk menangkap peluang penelitian di masa depan. Penelitian ini berfokus pada perkembangan topik terkait pengukuran kinerja yang dibagi menjadi beberapa dekade dari tahun 1986 hingga 2020. Penelitian ini menggunakan analisis kutipan/ko-sitasi terkait dengan pengukuran kinerja untuk menyelidiki perkembangan kinerja penelitian pengukuran selama tiga dekade terakhir. 1.882 artikel diselidiki menggunakan analisis bibliometrik. Penelitian ini menemukan bahwa topik pengukuran kinerja berubah setiap periode. Topik pengukuran kinerja yang mendominasi adalah benchmarking. Penelitian ini juga menunjukkan bahwa penelitian terkait pengukuran kinerja meningkat berdasarkan jumlah publikasi dan perubahan isu penelitian setiap periode. Penelitian ini dapat dijadikan sebagai salah satu landasan teori untuk mengamati topik terkait pengukuran kinerja.
Peran Institusi Masjid dalam Pembangunan Ekonomi Lokal: Studi Kasus pada Masjid Jogokariyan Yogyakarta Emon Saputra; Dian Agustina
Journal of Islamic Economics and Finance Studies Vol 2, No 2 (2021): JIEFeS, December 2021
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v2i2.3687

Abstract

AbstractThis study is motivated by a phenomenon of the low level of welfare and the economy of the Indonesian people. The concept of Local Economic Development (LED) by utilizing local institutions in developing the economy can be one solution. This study aims to find out the role of the Jogokariyan Mosque institutions in efforts to develop the local economy. Yogyakarta Jogokariyan Mosque is one example of successful mosque institutions in efforts to encourage local economic development by looking at the effects of change and the many achievements. The type of this study is qualitative research, with a case study approach. The results show that there are four roles played by the Jogokariyan Mosque institutions in local economic development efforts, namely expansion of opportunities for small communities in employment and business opportunities, expansion for the community to increase income, empowerment of micro business institutions in the production and marketing process and institutional empowerment of partnership network between the government, private sector entity and local community. This study shows that the existence of mosques in Indonesia is very strategic and has the potential to overcome public problems, especially economic problems in local communities.AbstrakPenelitian ini dilatarbelakangi oleh fenomena rendahnya tingkat kesejahteraan dan perekonomian bangsa Indonesia. Konsep Pembangunan Ekonomi Lokal (PEL) dengan pemanfaatan institusi lokal dalam pembangunan ekonomi dapat menjadi salah satu solusi atas permasalahan tersebut. Penelitian ini bertujuan untuk menganalisis peran Masjid Jogokariyan Yogyakarta terhadap pembangunan ekonomi lokal. Masjid Jogokariyan Yogyakarta merupakan salah satu contoh insitusi masjid yang berhasil mendorong pembangunan ekonomi lokal terbukti dengan dampak perubahan dan banyaknya prestasi yang diperoleh oleh Masjid Jogokariyan Yogyakarta. Penelitian ini menggunakan metode penelitian kualitatif, dengan pendekatan studi kasus. Hasil penelitian menemukan bahwa terdapat empat dampak atas peranan yang dilakukan oleh institusi Masjid Jogokariyan dalam upaya pembangunan ekonomi lokal yaitu perluasan kesempatan bagi masyarakat kecil dalam kesempatan kerja dan usaha, perluasan bagi masyarakat untuk meningkatkan pendapatan, keberdayaan lembaga usaha mikro dalam proses produksi dan pemasaran dan keberdayaan lembaga jaringan kerja kemitraan antara pemerintah, entitas swasta, dan masyarakat lokal. Penelitian ini membuktikan bahwa keberadaan masjid sangat strategis dan potensial untuk mengatasi permasalahan publik khususnya masalah ekonomi di masyarakat lokal.
Pengaruh Perceived Risk dan Herding Behavior terhadap Intensi Berinvestasi dengan Covid-19 sebagai Variabel Pemoderasi Dian Agustina; Atik Ul Mussanadah; Destya Winda Kholifah; Sarniati Sarniati
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6494

Abstract

Purpose – This study aims to examine the effect of COVID-19 on investment intentions, the effect of perceived risk and herding behavior on investment intentions, and the effect of perceived risk and herding behavior on investment intentions moderated by COVID-19. Research Method - This research was conducted on individuals who have invested using purposive sampling. The number of samples obtained is 56 investors who invest in the capital market. The data were analyzed using SPSS version 25. Findings - The results showed that perceived risk and herding behavior had a positive effect on investment intentions and COVID-19 moderated the relationship between herding behavior and investment intentions, but on the other hand, COVID-19 did not moderate the relationship between perceived risk and investment intentions. Implication - This research is expected to contribute to improving the behavioral literature on financial markets related to the influence of perceived risk, herding behavior on investment intentions by adding COVID-19 as a moderating variable and to fill research gaps on investment interest during the COVID-19 pandemic in Indonesia which has not been widely studied. The results of the study can be used as consideration for stakeholders to increase individual investment intentions in the capital market by better understanding investor behavior, especially during the COVID-19 pandemic and the transitional period of economic recovery.
The Efficiency of Indonesian Islamic Rural Banks: A Stochastic Frontier Analysis Dian Agustina; Mahfud Sholihin; Annisa Fithria
International Journal of Islamic Economics and Finance (IJIEF) Vol 1, No 2 (2019): IJIEF Vol 1 (2), January 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (913.755 KB) | DOI: 10.18196/ijief.1212

Abstract

Banking plays an important role in economy acting as an intermediation institution and funding sources for business. When a bank is inefficient in the use of cost, there will be improperly used input, hindering the bank to realize its roles, functions, and objectives. Therefore, analysis of bank efficiency is strongly required. This study aims to measure and analyze the technical efficiency of Indonesian Islamic rural banks by using balanced panel data of Indonesian Islamic rural banksfromquartile I 2011 to quartile IV 2016. The sample includes 58 Islamic rural banks with total 1,392 observations. By using stochastic frontier analysis,the result shows that the average technical efficiency of IndonesianIslamic rural banksreached 86 percent and there are still 14 percent that can be optimized. Overall, the average efficiency of Indonesian Islamic rural banksincreases over the research period. In addition, this study also finds that big banks are more efficient than small banks.
Analysis of Opportunistic Behavior, Monitoring Mechanisms and Financial Distress on Earnings Management: Evidence from Indonesia Dian Agustina; Nur Anita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 2 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i2.6521

Abstract

This study aims to examine the relationship between opportunistic behavior, monitoring mechanisms, and financial distress on earnings management. The population of this study is 796 companies listed in the Indonesia Stock Exchange year 2015-2019. Fourty three sample companies were selected using purposive sampling method, resulting 215 firm-year observation data. Using ordinary least square (OLS) regression as the main data analysis, the study observed that monitoring mechanism variable proxied by leverage has a positive effect on earnings management. However, there is no correlation between opportunistic behavior proxied by free cash flow and profitability as well as financial distress proxied by Altman Z-Score on earnings management. A robustness test using additional data of the samples companies during the COVID-19 pandemic was carried out. The test provides evidence that the results of this study's are robust. This study contributes empirically to the literature on the relationship between opportunistic behavior using free cash flow and profitability proxies, monitoring mechanisms using leverage, financial distress, and earnings management. It also provides valuable information for stakeholders to observe the quality of firm’s financial statements.