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All Journal JURNAL ECONOMIA Economic Journal of Emerging Markets Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Ilmiah Manajemen "E M O R" Al-Kharaj: Journal of Islamic Economic and Business The Indonesian Journal of Accounting Research Dinasti International Journal of Digital Business Management TheJournalish: Social and Government Economics and Digital Business Review Solusi: Jurnal Kajian Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi Jurnal Media Informatika Jurnal Arastirma juremi: jurnal riset ekonomi Telaah Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) International Journal of Islamic Business and Management Review Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Contemporary Multidisciplinary Research Benefit : Journal of Bussiness, Economics, and Finance Indo-Fintech Intellectuals: Journal of Economics and Business JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Aplikasi Perpajakan Jurnal Pengabdian Masyarakat dan Riset Pendidikan VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity Journal of Ekonomics, Finance, and Management Studies Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial KINERJA : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Akuntansi Dhana Journal of Current Studies in SDGs Journal of Current Studies in SDGs IDEI: JURNAL EKONOMI & BISNIS
Baldric Siregar
Unknown Affiliation
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 Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Improving MSME Performance through Accounting Knowledge and Financial Reporting: Fintech as a Moderator Irma Oktarina Safitri; Baldric Siregar; Rudy Badrudin
Telaah Bisnis Vol. 27 No. 1 (2026): July 2026
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v27i1.682

Abstract

The purpose of this study is to determine the perception of Micro, Small, and Medium Enterprises (MSMEs) in Sleman Regency regarding accounting and financial knowledge in preparing financial reports on MSMEs performance moderated by Financial Technology. Using primary data by distributing questionnaires via Google Form to MSMEs in Sleman Regency with a purposive sampling method. A total of 200 samples were obtained with the criteria of micro businesses in Sleman Regency, having run a business for at least six months, having received facilities from the Sleman Regency Cooperatives, Small and Medium Enterprises Office, and having implemented digital connection services with financial technology. The data were processed using Partial Least Square (PLS) 4. The results of the study indicate that accounting knowledge and the ability to prepare financial reports have a positive and significant effect on MSMEs performance. Fintech acts as a moderator that strengthens the relationship between accounting knowledge and MSMEs performance, but has not shown a significant moderating effect between the relationship financial report preparation ability and MSME performance.
PENGARUH TRANSFORMASI DIGITAL DAN PENGGUNAAN QRIS TERHADAP PERILAKU MANAJEMEN KEUANGAN DENGAN PERSEPSI KEMUDAHAN SEBAGAI VARIABEL MODERASI Vita Violita Lestari; Baldric Siregar; Frasto Biyanto
Juremi: Jurnal Riset Ekonomi Vol. 6 No. 1 (2026): Juli 2026
Publisher : Bajang Institute

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital dan penggunaan QRIS terhadap perilaku manajemen keuangan mahasiswa serta menguji peran persepsi kemudahan sebagai variabel moderasi. Penelitian ini juga bertujuan untuk mengetahui apakah persepsi kemudahan mampu memperkuat hubungan antara transformasi digital dan penggunaan QRIS terhadap perilaku manajemen keuangan mahasiswa. Kemudian dengan menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pengguna aktif yang menggunakan QRIS dan sistem pembayaran digital. Analisis data dilakukan menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan bantuan software SmartPLS. Hasil penelitian menunjukkan bahwa Penggunaan QRIS dan Transformasi Digital berpengaruh positif dan signifikan terhadap Perilaku Manajemen Keuangan, sedangkan Persepsi Kemudahan tidak berpengaruh signifikan. Selain itu, Penggunaan QRIS dan Transformasi Digital tidak terbukti memoderasi pengaruh Persepsi Kemudahan terhadap Perilaku Manajemen Keuangan.
Overconfidence Bias and Financial Literacy on Generation Z Investment Decisions: The Moderating Role of Risk Perception Metilda Dwi Putri Landang; Baldric Siregar; Miswanto Miswanto; Frasto Biyanto
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.18902

Abstract

This study was conducted to examine the effect of overconfidence bias and financial literacy on Generation Z investment decisions, using risk perception as a moderating variable. This study employed a quantitative approach using a survey method through a structured questionnaire distributed to respondents. Sampling was carried out using purposive sampling involving 150 young Generation Z investors, born between 1997 and 2012, who were still actively investing in the Indonesian capital market. Data analysis was conducted using PLS-SEM with the assistance of SmartPLS 3.0. The results showed that overconfidence bias had no significant effect on Generation Z investment decisions (β = 0.082; p = 0.119), whereas financial literacy had a positive and significant effect on investment decisions (β = 0.324; p = 0.000). Risk perception was found to negatively moderate the effect of overconfidence bias on investment decisions (β = −0.169; p = 0.039), but it was not found to moderate the effect of financial literacy on investment decisions (β = −0.111; p = 0.088). This research model was able to explain 55.7% of the variance in Generation Z investment decisions (R² = 0.557). These findings confirm that financial literacy is the most dominant factor in improving the quality of investment decisions, while increasing risk awareness is needed as a control mechanism for the impact of overconfidence among young investors in the Indonesian capital market.
Institutional Trust, Ethical Governance, and Public Sector Performance in Timor-Leste Novia Rosa de Sousa; Miswanto; Frasto Biyanto; Baldric Siregar
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11422

Abstract

Purpose: This study aims to analyze the influence of ethical governance and HRM practices on public sector performance, with institutional trust as a mediating variable, among public sector employees in Timor-Leste. Methods: This study employed a quantitative explanatory approach using purposive sampling, involving 150 respondents who work as civil servants across ministries and government agencies in Timor-Leste. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. Results: The results show that ethical governance and HRM practices have a positive and significant effect on institutional trust, while their direct effects on public sector performance are not significant. Institutional trust, in turn, has a positive and significant effect on public sector performance and fully mediates the relationship between both ethical governance and HRM practices toward performance. Implications: These findings suggest that public sector institutions in Timor-Leste should prioritize building institutional trust as a strategic mechanism to translate ethical governance and human resource practices into improved organizational performance, rather than relying on these practices alone.
Between Global Economic Shocks and Institutional Capacity: Explaining Fiscal Resilience in Timor-Leste Egídio Maria de Jesus Gomes; Frasto Biyanto; Miswanto; Baldric Siregar; Ananias Barreto; Helio Augusto da C. Xavier Mauquei; Apolinario Magno
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11771

Abstract

Timor-Leste faces significant fiscal challenges arising from its heavy dependence on petroleum revenues, exposure to global economic shocks, and the need to strengthen institutional capacity in the post-conflict development period. This study examines the effects of global economic dynamics and institutional capacity on fiscal resilience in Timor-Leste. A quantitative cross-sectional research design was employed using a structured Likert-scale questionnaire administered to 200 academics selected through stratified random sampling from accredited universities in Timor-Leste. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The measurement model demonstrated satisfactory reliability and validity, while the structural model exhibited strong explanatory power (R² = 0.705). The findings reveal that global economic dynamics have a significant negative effect on fiscal resilience (β = −0.715, p < 0.001), whereas institutional capacity has a significant positive effect on fiscal resilience (β = 0.459, p < 0.001). Together, both variables explain approximately 70.5% of the variance in fiscal resilience, indicating that external economic conditions and institutional quality are key determinants of fiscal sustainability in Timor-Leste. These findings highlight the importance of reducing dependence on petroleum revenues while strengthening public financial management, governance quality, and institutional effectiveness to enhance fiscal resilience. The study contributes to the literature on fiscal resilience in resource-dependent small states and provides evidence to support policy reforms aimed at improving long-term fiscal sustainability.
The Role of Meaningful Work and Employee Well-being on Employee Experience: Moderation by Employee Autonomy - Literature Review Edigar Filipe Pereira; Miswanto Miswanto; Frasto Biyanto; Baldric Siregar; Anacleto Roberto Carolina Soares; Filipe Mendes Pereira
International Journal of Islamic Business and Management Review Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i2.1182

Abstract

This study examines the moderating effect of employee autonomy on the relationship between meaningful work and employee well-being in the context of employee experience. A literature review was used, combined with meta-analysis, to examine 95 publications from Scopus-indexed journals published between 2014 and 2023. The findings indicate that employee autonomy significantly moderates the relationship between meaningful work and employee well-being, which positively influences employee experience. In addition, employee well-being is identified as the most substantial factor affecting employee experience, followed by employee autonomy and meaningful work. This study emphasizes the importance of organizations providing autonomy to employees to improve their overall well-being and work experience. Theoretical and practical implications are emphasized for human resource management, especially in formulating policies that enhance employee engagement through meaningful work and empowerment. Future studies should investigate moderating factors, including organizational culture and leadership style, in more depth.
PENGARUH TINGKAT KEMANDIRIAN, EFEKTIVITAS KEUANGAN DAN NILAI PERUSAHAAN TERHADAP KINERJA KEUANGAN Chris Indah Pratiwi; Baldric Siregar; Frasto Biyanto; Miswanto Miswanto
IDEI: Jurnal Ekonomi & Bisnis (IDEI: Journal of Economics & Business) Vol 6 No 1 (2025): JUNE 2025
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/ideijeb.v6i1.325

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat kemandirian, efektivitas, dan nilai perusahaan pada kinerja keuangan. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan data sampel yang terdiri dari 36 observasi. Hasil analisis menunjukkan bahwa semua variabel independen, yaitu tingkat kemandirian, efektivitas, dan nilai perusahaan, memiliki pengaruh signifikan pada kinerja keuangan. Tingkat kemandirian dan efektivitas menunjukkan hubungan negatif, sementara nilai perusahaan memiliki hubungan positif dengan kinerja keuangan. Berdasarkan hasil uji F dan uji t, model regresi yang dibangun mampu menjelaskan sekitar 48,6% variasi dalam kinerja keuangan (R² = 0,486), dengan nilai Adjusted R² sebesar 0,438. Meskipun model ini dapat menjelaskan sebagian besar variasi dalam kinerja keuangan, masih terdapat faktor lain yang perlu diperhatikan. Penelitian ini memberikan wawasan mengenai pentingnya pengelolaan tingkat kemandirian, efektivitas, dan nilai perusahaan dalam meningkatkan kinerja keuangan organisasi.This study analyzed the impact of independence level, effectiveness, and corporate value on financial performance. The research method used was multiple linear regression analysis with a sample of 36 observations. The results showed that all independent variables, namely independence level, effectiveness, and corporate value, significantly affected financial performance. Both independence level and effectiveness exhibited a negative relationship, while corporate value had a positive relationship with financial performance. Based on the F-test and t-test results, the regression model was able to explain approximately 48.6% of the variation in financial performance (R² = 0.486), with an Adjusted R² value of 0.438. Although this model could explain a significant portion of the variation in financial performance, other factors still needed to be considered. This study provided insights into the importance of managing independence level, effectiveness, and corporate value in improving organizational financial performance.
Evaluating the Effectiveness of PBB-P2 Administrative Modernization on Taxpayer Compliance Levels in Bantul Regency Darmawan Purwana; Baldric Siregar; Miswanto Miswanto; Frasto Biyanto
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/redpyf23

Abstract

This study aims to examine the impact of digital transformation in the management of Rural and Urban Land and Building Tax (PBB-P2) on taxpayer compliance in Bantul Regency. The modernization studied includes the digitization of payment channels, database system updates, and innovation in tax services. A quantitative approach was applied, involving 100 taxpayer respondents spread across five sub-districts. Data analysis used multiple regression tests with mediation and moderation approaches. The research findings indicate that administrative modernization has a significant positive influence on taxpayer compliance, both directly and indirectly through increased perceptions of service ease. In addition, taxpayer income levels have been shown to moderate the relationship between modernization and compliance. The implications of these results emphasize that the acceleration of service digitalization needs to be accompanied by strengthening supporting infrastructure and ongoing outreach.
Pengaruh Strategi Kampanye Influencer, Persepsi Brand dan Kredibilitas Influencer terhadap Efektivitas Kampanye Influencer pada Pemasaran Brand Panties Pizza di Yogyakarta Annisa; Wikarisa Yudhasepti; Miswanto Miswanto; Frasto Biyanto; Baldric Siregar
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2756

Abstract

Penelitian ini menganalisis pengaruh strategi kampanye influencer, persepsi brand, dan kredibilitas influencer terhadap efektivitas kampanye pemasaran Panties Pizza di Yogyakarta. Data diperoleh melalui kuesioner dari 100 konsumen Panties Pizza yang terpapar kampanye influencer, dengan teknik purposive sampling berdasarkan kriteria: (1) pernah membeli/mengkonsumsi produk, (2) terpapar kampanye di media sosial (Instagram/TikTok/YouTube), dan (3) berdomisili/aktif di Yogyakarta. Metode analisis menggunakan korelasi Spearman's Rho, yang sesuai untuk data yang tidak memenuhi asumsi normalitas. Hasil menunjukkan bahwa (1) Strategi kampanye influencer berpengaruh positif dan signifikan terhadap efektivitas kampanye, menegaskan bahwa perencanaan strategi (pemilihan influencer, penyusunan pesan, dan pemanfaatan platform) meningkatkan jangkauan dan dampak kampanye. (2) Persepsi brand berpengaruh positif terhadap efektivitas kampanye, menunjukkan bahwa citra merek yang kuat dan relevan meningkatkan penerimaan pesan oleh konsumen. (3) Kredibilitas influencer berpengaruh signifikan mengindikasikan bahwa faktor keahlian dan keaslian influencer berdampak pada efektivitas kampanye di penelitian ini. Dengan demikian, penelitian ini memberikan gambaran tentang bagaimana faktor-faktor tersebut secara bersama-sama mendukung efektivitas kampanye pemasaran yang dilakukan oleh Panties Pizza di Yogyakarta.
Pengaruh Implementasi Sistem Coretax dan Literasi Perpajakan terhadap Kepatuhan Pelaporan Wajib Pajak Orang Pribadi di Lingkungan Universitas Kristen Duta Wacana Megantoro Effendi; Baldric Siregar; Miswanto; Frasto Biyanto
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 3 (2026): July : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i3.1496

Abstract

Penelitian ini menganalisis pengaruh implementasi sistem Coretax dan literasi perpajakan terhadap kepatuhan pelaporan wajib pajak orang pribadi di lingkungan Universitas Kristen Duta Wacana. Penelitian menggunakan pendekatan kuantitatif dengan survei terhadap 73 karyawan yang dipilih melalui purposive sampling. Data primer dikumpulkan menggunakan kuesioner berskala Likert dan dianalisis dengan regresi linear berganda. Instrumen penelitian menunjukkan reliabilitas sangat tinggi, dengan nilai Cronbach's alpha sebesar 0,925 untuk implementasi Coretax, 0,935 untuk literasi perpajakan, dan 0,952 untuk kepatuhan pelaporan. Hasil pengujian simultan menunjukkan bahwa implementasi Coretax dan literasi perpajakan secara bersama-sama berpengaruh signifikan terhadap kepatuhan pelaporan, dengan nilai F sebesar 34,991 dan signifikansi kurang dari 0,001. Model menjelaskan 50,0 % variasi kepatuhan. Secara parsial, implementasi Coretax tidak berpengaruh signifikan dengan koefisien -0,097 dan signifikansi 0,193. Sebaliknya, literasi perpajakan berpengaruh positif dan signifikan dengan koefisien 0,617 dan signifikansi kurang dari 0,001. Temuan menunjukkan bahwa digitalisasi administrasi belum otomatis meningkatkan kepatuhan pada fase awal implementasi. Efektivitas Coretax perlu diperkuat melalui edukasi, pendampingan, penyederhanaan prosedur, peningkatan kualitas layanan, dan penyempurnaan teknis yang berkelanjutan bagi seluruh pengguna, khususnya wajib pajak yang sedang beradaptasi dengan perubahan sistem administrasi perpajakan digital.
Co-Authors Abdul Rahman Adelia Fernandes Al.Patriot Putera Mahendra Alda Yuliana Alfredo Dos Santos Amalia, Yusrina Amilerienza Ningo Ana Marcal Ana Marcal Anacleto Roberto Carolina Soares Anacleto Roberto Carolina Soares Ananias Barreto Ance Costansa Rajabuan Anjar Surdiyani Annisa Apolinario Magno Baldric Siregar Baquita M. G. Pereira Beby Ayu Wardhani BIYANTO, FRASTO Bonifacio José Tilman Bria, Anggelina Yuniance Chris Indah Pratiwi Darmawan Purwana Davia Mia Amanda David Prasetya Devi Tri Nugraheni Devita Tiara Kusuma Dimençia Canossa Da Costa Amaral Dody Hapsoro Edigar Filipe Pereira Edigar Filipe Pereira Egídio Maria de Jesus Gomes Endarwati Endarwati Ernawan Septia Putri Ussholehah Fadli, La Ode Ferdya Bayu Nugroho Filipe Mendes Pereira Fithratun Nuha Tsabita Frasto Biyanto Frasto Biyanto Frasto Biyanto Frasto Biyanto Frasto Biyanto Frasto Biyanto Frasto Biyanto Frasto Biyanto FRASTO BIYANTO Frasto Biyanto Frasto Biyanto G. Gunawan Gabriela Rosellini Wisnu Geraldin Hafid, Abdullah Helio Augusto da C. Xavier Mauquei Hernandi J Irma Oktarina Safitri Irma Oktarina Safitri Jatinugroho, Robertus Cahyo klariadi kla Kyla Narinta Safitri Lilis Susanti Luthfia, Munhamik Maghfira Ghina Pangesti Mahendra, Rizky Cahya Marganing Mukti Mario Da Costa Mbete, Roselina Lucia Ketty Megantoro Effendi Meiliasari, Vika Metilda Dwi Putri Landang Miftahul Huda Apriyadi Mimi Meriami Br Pane Miswanto Miswanto Muhammad Nabil Bouxit Muji Setyo Jatmiko Muqorrobien Marufi Mutiara Indah Lestari Mutiara Susyyani Mutriara Indah Lestari Natalia Geulis N.P Neno, Yohanes Robinsius NENTA, YOSEP ARMANDO Ni Kadek Dwi Ervina Niken Betari Muslimah Nopi Handayani Novia Rosa de Sousa Nugraha, Mochamad Saddam Ilyas Nur Wulandari, Diah Novita Nurlaila Puspa Ramadhani Nurna Pratiwi Perdana, Oksa Wisnu Petrus Kanisius Yosta Pinto, Leonardo Putra, Gregorius Okta Putri Dharmana, Vanessa Putri, Ajeng Kharisma R. Stefanus Seno Bagus W Rahmawaty, Anisa Ratnasari, Intan Rifki Putra Hidayat Rita de Fátima V. da Silva Rizka Ageng Pertiwi Romadhona Ana Maghfiroh Rosalina Deviyanti Rudy Badrudin Rudy Badrudin Salsabila Az-Zahra Santosa, Harjuna Cipta Satriyo Nugroho Sempati May Al-Farrasi Shandhi Alamsyah Shilfiyana, Dhindha Soares, Casimiro Soares, Luis Americo Soegiharto Soegiharto Tandinus Murib Tay, Renya Rostika Oma Terra, Inai Totok Wijayanto, Totok Vani Oktafiani Vita Violita Lestari Wahyu Tri Susilowati Wahyu Tri Susilowati Wikarisa Yudhasepti Wing W. Winarto Wulandari, Amalia Dewi Ximenes, Antonio Yondik Army Pratama Zahra, Zulfa Putri Az-