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All Journal Jurnal Penelitian Humaniora Gadjah Mada International Journal of Business JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi Aktual Jurnal Riset Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Riset Ilmu Ekonomi JRABA Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Manado (JAIM) Journal of Economics and Management Scienties Jurnal Akuntansi
Nanny Dewi Tanzil
Fakultas Ekonomi Dan Bisnis, Universitas Padjajaran
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences

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The Effect of Financial Slack on Firm Performance with Lender’s Monitoring as a Moderating Variable Oke, Luthfiani Hamzah; Dewi, Tanzil Nanny; Prima, Yusi Sari
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5122

Abstract

This study investigates the effect of financial slack on corporate financial performance, by exploring the role of lender’s monitoring as a moderating variable. Using a quantitative approach and moderated regression analysis, data were collected from 273 non-financial companies listed on the Indonesia Stock Exchange in 2023. The study offers a theoretical contribution by testing the validity of agency theory in an emerging market context such as Indonesia, as well as a practical contribution in evaluating the effectiveness of creditor oversight as a managerial control tool over financial slack. Empirical results show that financial slack has a significantly negative effect on financial performance (ROA), indicating potential managerial dysfunction due to excess liquidity. Meanwhile, lender’s monitoring does not show a statistically significant moderating effect. This study highlights the limitations of external monitoring effectiveness in emerging markets and underscores the importance of adaptive and disciplined financial governance in managing slack resources.
Whistleblowing System Effectiveness in Fraud Prevention: A Systematic Literature Review Using PRISMA Santoso, Iwan Fajar; Tanzil, Nanny Dewi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5897

Abstract

This study systematically reviews the determinants of Whistleblowing System (WBS) effectiveness in fraud prevention using the PRISMA protocol. The study aims to synthesize individual, organizational, and external factors influencing whistleblowing intention and system outcomes, and to identify research gaps in the current literature. A total of 185 peer-reviewed articles published between 2014–2024 were collected through Scopus, Web of Science, ScienceDirect, DOAJ, Google Scholar, and Indonesian national journal databases (Garuda, Neliti, OJS). After applying inclusion and exclusion criteria, 30 studies were retained for qualitative synthesis. Data extraction and coding were conducted by two independent coders using thematic analysis to ensure reliability.  The review indicates that retaliation is the strongest negative determinant affecting whistleblowing intention and overall WBS effectiveness. Organizational justice, ethical leadership, management support, and independent reporting channels consistently emerge as positive drivers. External legal protection and digital anonymity features significantly improve reporting behavior. The review also identifies four major research gaps: conceptual integration, contextual applicability, methodological diversity, and regulatory inconsistencies.  This study proposes an integrative theoretical model combining the Theory of Planned Behavior (TPB), Organizational Justice Theory, and Institutional Theory to explain WBS effectiveness. Practical recommendations are provided for strengthening WBS implementation in public and private organizations.
How Do Organizational Visibility, Regulation, And Energy Use Shape The Future Of Green Finance? A Systematic Review Erdapuspita, Zsa Zsa Ilmanabilah; Sukmadilaga, Citra; Tanzil, Nanny Dewi
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8019

Abstract

The aim of this study is to review publications on green finance between 2020 and 2025 using a systematic literature review (SLRs). Using the PRISMA protocol, 66 relevant articles were sourced from the Scopus database, identified through keywords including "green finance", "organizational visibility", "regulation", "policy", and "energy use". A network analysis using VOSviewer was conducted to visualize keyword co-occurrences and citation trends, revealing visibility, regulation, and energy consumption as dominant and interconnected themes. The study highlights that organizational visibility, strengthened by public disclosure and stakeholder pressure, significantly influences firms' engagement in green financial practices. Regulatory frameworks are found to be essential in shaping green investment behavior, particularly through incentives, reporting mandates, and policy enforcement. Meanwhile, energy use especially in high-emission sectors is identified both as a key driver and a target of green finance strategies. The analysis also identifies challenges such as inconsistent regulatory standards, limited data integration, and technological readiness, which hinder the scalability of green finance. The study underscores the importance of harmonized policies, improved transparency, and the integration of digital tools to support effective green capital flows. This research affirms the critical role of visibility, regulation, and energy transition in advancing green finance and provides a comprehensive foundation for future studies aiming to enhance the impact of sustainable financial ecosystems globally.
Share Premium, IPO Overvaluation and Post-IPO Underperformance in an Emerging Markets: Evidence from Indonesia's Acceleration Board Ganda, Maurice; Tanzil, Nanny Dewi; Wahyuni, Ersa Tri
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7055

Abstract

This study investigates whether IPO valuation indicators predict the long-term post-IPO performance of companies listed on the Indonesia Stock Exchange (IDX) Acceleration Board. The study examines the effects of Price-to-Book Value (PBV), Price-to-Earnings Ratio (PER), Trading Volume Ratio (TVR), and Share Premium Ratio on post-IPO stock returns. Using a quantitative explanatory and predictive research design, this study analyzed the entire population of 43 Acceleration Board IPO firms listed between 2020 and 2024. Data were analyzed through descriptive statistics, Pearson correlation, multiple linear regression, binary logistic regression, and machine learning models. including Decision Tree and Random Forest for predictive analytics. The results reveal that more than two-thirds of Acceleration Board IPO firms experienced negative post-IPO returns across the 360-, 720-, and 1,080-day observation periods, indicating widespread long-term underperformance. However, the selected valuation indicators demonstrate limited explanatory and predictive power, with only PBV showing a significant positive association with 720-day returns. Overall, the findings suggest that long-term IPO performance is influenced by broader firm-specific and market-related factors beyond initial valuation metrics. The study also shows that Share Premium Ratio is not reliable indicator of IPO overvaluation, as it primarily reflects the legal and administrative structure of IPO pricing rather than firms’ intrinsic economic value.
Co-Authors Agus Puji Priyono Alfian, Adhi Aprilianti, Anti Azizah Ardy Primawan Arie Pratama Armin, Magfirah Di’iznania Brian Patria Ariaji Cempaka, Adisti Gilang Citra Sukmadilaga Dewa Ayu Rahyuni Dini Rosdini Erdapuspita, Zsa Zsa Ilmanabilah Ersa Tri Wahyuni Ganda, Maurice Habieb Prasojo, Luqman Hamzah Ritchi Hidayatulloh, Taufiq Larasati, Damayanti Latifa, Fatania Lydia Natalia Memed Sueb Oke, Luthfiani Hamzah Ousmane Diallo Prima Yusi Sari Rahyuni, Dewa Ayu Ruzami, Ashila Taqiyya Santoso, Iwan Fajar Setyawan, Wisnu Sony Devano Sri Mulyani N.S. Tettet Fitrijanti Tresnajaya, Alyaa Rabbani Wardani, Lindawati Widodo, Cinthiya Auliya Husna Zaldy Adrianto