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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) IJBE (Integrated Journal of Business and Economics) Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi AKADEMIK: Jurnal Mahasiswa Humanis Studi Akuntansi, Keuangan, dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) IIJSE Islamic Business and Management Journal (IBMJ) Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Danadyaksa: Post Modern Economy Journal Jurnal Cendekia Ilmiah JIFA (Journal of Islamic Finance and Accounting) Economics and Digital Business Review
Fatchan Achyani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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PENGUATAN LAYANAN APARATUR DALAM MODEL VOUSINAS UNTUK MENCEGAH PENYELEWENGAN PENGELOLAAN DANA DESA Wibowo, Riyan Surya; Zulfikar, Zulfikar; Achyani, Fatchan Fatchan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.4829

Abstract

This study aims to identify variables that influence the occurrence of misappropriation of village funds and determine effective measures to prevent it. This study used a quantitative approach using questionnaires as the survey technique. Primary data was collected from 97 respondents who were village administrators in Banyudono Subdistrict. Statistical analysis was conducted using multiple linear regression. The hypotheses regarding the influence of superior pressure, internal control system, individual morality, apparatus ability, and leadership on preventing village fund fraud were rejected. However, the hypothesis regarding the influence of unethical behavior was accepted, highlighting the significant negative impact of such behavior on fraud prevention. This study provides deep insight into the factors that influence fraud in the management of village funds and demonstrates the need for effective preventive measures. The results of this study can be used as a basis for developing more transparent and accountable village fund management strategies. This research makes a new contribution to the understanding of fraud in the management of village funds by adapting the Fraud Hexagon Hypothesis (Vousinas, 2019) to the context of village fund management, which involves aspects of collusion as an additional factor that can influence the occurrence of fraud.
Analysis of the Effect of Tax Avoidance, Capital Structure, Debt Policy, Managerial Ownership, and Environmental Performance on Firm Value Azami, Washil; Achyani, Fatchan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.10001

Abstract

This study aims to examine the effect of tax avoidance, capital structure, debt policy, managerial ownership, and environmental performance on firm value in mining companies listed on the Indonesia Stock Exchange during 2021–2024. The research employs a quantitative approach grounded in positivism, using panel data derived from annual reports and PROPER environmental ratings. The sample consists of mining companies selected through purposive sampling based on specific criteria. Firm value is measured using Price to Book Value (PBV), while independent variables are proxied by relevant financial ratios and environmental performance ratings. Data analysis includes descriptive statistics, classical assumption tests, and panel data regression with model selection through Chow, Hausman, and Lagrange Multiplier tests at a 5% significance level. The results indicate that capital structure and managerial ownership have a positive and significant effect on firm value, whereas tax avoidance, debt policy, and environmental performance do not significantly influence firm value. These findings suggest that financial structure and internal ownership play a more substantial role in determining market valuation than tax strategy and environmental performance within the observed period.
THE INFLUENCE OF MENTAL ACCOUNTING, STATUS QUO BIAS, REGRET AVERSION BIAS, AND FRAMING EFFECT ON INVESTMENT DECISION-MAKING AMONG GENERATION Z IN SURAKARTA CITY Siti Zhuffara Aulia; Fatchan Achyani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10266

Abstract

This study aims to analyze the influence of mental accounting, status quo bias, regret aversion bias, and framing effect on investment decision-making among Generation Z in Surakarta City. The study employs a quantitative approach using primary data collected through the distribution of five-point Likert scale questionnaires to respondents who meet the specified criteria, supported by secondary data from relevant literature. The sampling technique used is purposive sampling, with a total of 140 respondents. The collected data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4, through the evaluation of the outer model and inner model. The results indicate that mental accounting, status quo bias, regret aversion bias, and framing effect each have a positive and significant influence on investment decision-making. These findings suggest that psychological factors play an important role in shaping the investment behavior of Generation Z, highlighting that understanding behavioral biases is a crucial aspect in improving the quality of investment decision-making.
The Role of Financial Influencers, Financial Content Exposure, Social Influence, Fear of Missing Out, and Self-Control in Generation Z's Investment Decision-Making in the Digital Era Rizky Aulya; Fatchan Achyani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10962

Abstract

This study examines the role of financial influencers, financial content exposure, social influence, fear of missing out (FOMO), and self-control in Generation Z's investment decision-making in the digital era. A quantitative associative research design was employed involving Accounting students at Universitas Muhammadiyah Surakarta from the 2022–2024 cohorts. A total of approximately 310 respondents were selected through purposive sampling from a population of 1,386 students (Sugiyono, 2023). Primary data were collected using an online questionnaire with a five-point Likert scale and analyzed using SPSS through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression, followed by the coefficient of determination (R²), F-test, and t-test at a 5% significance level (Ghozali, 2021). The findings reveal that financial influencers and self-control have positive and significant effects on Generation Z's investment decisions. In contrast, financial content exposure, social influence, and fear of missing out (FOMO) do not significantly influence investment decisions. These results suggest that investment decisions among Generation Z are primarily driven by trusted financial sources and the ability to exercise self-control rather than by social pressure or extensive exposure to financial content.
Co-Authors - Triyono Adellia Pratiwi Adilah Miftah Salma Khoirunnisa Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Agnes Deby Ryandika Ainayya Silmi Kaffah Marianto Aji Tri Mulya Andra Syahrul Ramadhan Anggi Pratiwi Anggi Pratiwi, Anggi Arif Nur Rahman Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah Audia Cindy Arista Ayu Ningtyas Dwi Prasasti Azami, Washil Baehaqi Banu Witono Bayu Tri Cahya Byusi, Hafid Candra Kusuma Wardana, Candra Kusuma Damayanti, Susana Delfi Dwi Apriani Devriadi, Fitri Syafira Dian Praharaningtyas Dinah Purnamasari Dwi Astuti Dwianto, Agus Ekaputra, Aditiyanto Elsa Febriayu Pramaisella Elvina Resti Fauziyah Eni Kusumawati Erma Setiawati Fadilah, Annisa Fadilla Freya Damayanti Faizal Aziz Wicaksono Fajar Kholillulloh Farika, Devina Widya Fatchan, Fuad Fatchan, Fuad Hudaya Fian Aufa Nashrulloh Firdaus, Muhamad Zidan Miftah Fitri Syafira Devriadi Fitriyanti, Inayah Frichillia Elvira Agustina Frischa Angelietha Yosvhin Prihantoro Gilang Abytia Eka Gunawan Hafid Byusi Ilham Jiensa Wijaya Ilham Nuryana Fatchan Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Imron Rosyadi Intan Kusuma Widyandari Irna Putri Ningtyas Isnaini Nur Khayati Kartika Setyowati Khoir, Jundi Abdul Lady Salsabila Octaviolga Lamin Khaira Lia Rahma Ismanabila Lovita Lovita Lovita, L Mahameru Rosy Rochmatullah Maharani, Maulidya Dita Marsheila Nurul Khassanah Maulida Putri Rahmasari Maulidya Dita Maharani Mayra Permata Madani Mia Audina Miftah, Muhamad Zidan Mufti Arief Arfiansyah Muhammad Jagad Samodera Wardoyo Muhammad Luthfi Ammar Mulato, Febry Yuni Mutiara Karima Nabila Aurellia Aryudie Nadila Indah Ratnandari Nashirotun Nisa Nurharjanti Nisrina Luthfita Tsany Noer Sasongko Novi Rahma Diana Nur Aeni Waly Nur Ulifiati Oktavia Nur Fatimah Oktaviana, Adika Olivia Rahmala Ihwan Pamungkas, Putri Payamta, Payamta Potina Histika Pawitra Mahandani Praharaningtyas, Dian Pramaisella, Elsa Febriayu Putri Pamungkas Putri, Eskasari Rachmayanti, Fidya Eka Rahmadani Permatasari Rahman, Arif Nur Rahmasari, Maulida Putri Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Ratnandari, Nadila Indah Rina Trisnawati Rina Trisnawati Riyardi, Agung Rizky Aulya Rochdati, Mila Carullina SAFEI, MUHAMMAD Sandy Prasetyo Shofiah Indriawati Sholihah, Puteri Siti Zhuffara Aulia Susana Damayanti Susi Lestari SUSI LESTARI Syanazka Zalyu Azzahra Tarisa Yunisyah Hapsari Tiffani Razifadila Tomy Hermansyah Triyono Triyono Triyono Triyono Tsania Khofifah Ulifiati, Nur Wahyu Tiska Diana Wardhana, Reinaldi Wisnu Wibowo, Riyan Surya Widiatmoko, Wahyu Bagas Widya Ayu Pramudya Wardani Wiwin Atmadinina Wulandari, Dilla Fitri Yasri, Salma Zhafirah Yunus Harjito Zahra, Luthfia Azifa Zulfikar -, Zulfikar Zulfikar Rino Al Faruq Zulfikar Zulfikar Zuzanto, Seto Ferdy