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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Diponegoro Journal of Accounting Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Economic Education Analysis Journal Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Journal of Humanities and Social Studies Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Asia Pacific Fraud Journal International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Jurnal Fokus Manajemen Bisnis Jurnal Akuntansi Manado (JAIM) e-Jurnal Apresiasi Ekonomi Research Horizon IIJSE Accounting Analysis Journal
Surya Raharja
Accounting Department Of Faculty Of Economics And Business Of Diponegoro University
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of CSR on the Reputation of ABC Bank Pamungkas, Nugroho; Aditama, M Danial Prasetiyo; Prima, Adnan Dianda; Harto, Puji; Raharja, Surya
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

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Abstract

Bank ABC is one of Indonesia's largest banks and a state-owned enterprise. A bank's reputation is critical in attracting customers, maintaining stakeholder trust, and influencing the company's position in the market. What is believed to affect the bank's reputation is a social and environmental concern known as Corporate Social Responsibility (CSR). Therefore, this study aims to examine the influence of three CSR programs of Bank ABC on the bank's reputation. The three CSR programs have been measured for their usefulness to the community using the Social Return on Investment (SROI) method. Data were collected through a survey with respondents from the community of banking service users and CSR beneficiaries of Bank ABC. The purposive sampling method became the sample method of this research. Hypothesis testing was conducted using the Structural Equation Modeling - Partial Least Square (SEM-PLS) method. Program 2 (Bank Sampah Saguling) and Program 3 (Sortir Lemon) produced significant results based on the SEM-PLS results. At the same time, Program 1 (Ini SekolahKu) produced insignificant results. Therefore, backward elimination was carried out with a significance level of 5%. Using backward elimination, it was obtained that Program 2 (Saguling Garbage Bank) and Program 3 (Sort Lemon) influenced ABC Bank's Reputation with an R^2 value of 78.3%.
Efficiency Strategy to Maintain Sustainable Banking Profitability Growth Through Savings and Current Account Management Amirudin, Ivan; Mani, Andra Ruyus; Pratama, Galih Satyawan Yudha; Raharja, Surya; Harto, Puji
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

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Abstract

Banking performance has gone through various phases with different challenges, namely before the COVID-19 pandemic, during the pandemic, and post-pandemic. This study specifically describes the condition of banking in Indonesia with a focus on the dynamic movement of deposits and their impact on banking profits at each phase. During the post-pandemic phase, people tend to shift their funds to deposit products, seeking higher returns by taking advantage of the increase in the BI rate. This phenomenon requires banks to develop effective strategies in managing interest costs in order to maintain sustainable profit growth. The research method used is descriptive qualitative, with data collection through in-depth interviews and documentation from one of the banks in Indonesia. The research findings show that a successful deposit strategy must focus on managing low-cost funds. With this strategy, banks can maintain and even increase profit growth amidst changing market dynamics, ensuring financial sustainability in the context of economic changes and evolving monetary policies
Analisis Faktor-Faktor yang Memengaruhi Pengungkapan Key Audit Matters di Indonesia Qadrina, Mahadmi Fattahaulia; Raharja, Surya
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.015

Abstract

This research aims to examine the influence of auditor type, auditor gender, frequency of audit committee meetings, financial expertise of audit committee, independent commissioners, and executive compensation on the disclosure of Key Audit Matters (KAM). The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022. The sample for this study was selected using purposive sampling method with total of 118 manufacturing companies. The method of analysis used in this research is multiple linear regression analysis. The results indicate that the frequency of audit committee meetings has a positive influence on KAM disclosure. Meanwhile, auditor type, auditor gender, financial expertise of audit committee, independent commissioners, and executive compensation do not significantly influence KAM disclosure.
Islamic Social Reporting, Intellectual Capital, and Corporate Governance Influence on Maqashid Sharia Performance: A Case Study of Sharia Banks in Indonesia and Malaysia (2017-2022) Astuti, Puji; Raharja, Surya
Jurnal Maksipreneur Vol 13 No 2 (2024)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v13i2.1664

Abstract

This research aims to determine the influence of Islamic Social Reporting (ISR), Intellectual Capital (IC), and Corporate Governance (CG) disclosures on the performance of Maqashid Sharia in Sharia Commercial Banks in Indonesia and Malaysia for the 2017-2022 period. This research includes quantitative research obtained from the annual reports of Sharia Commercial Banks in Indonesia and Malaysia which are published on the respective banks' websites. Sampling used a purposive sampling method with criteria determined by researchers so that a sample of 23 banks from 29 Sharia Commercial Banks was obtained in the 2017-2022 observation period. The type of data used is secondary data with the method used is multiple linear regression analysis to determine the direction and influence of the relationship between the dependent and independent variables. Multiple regression analysis was carried out on time series data during the period 2017-2022 in the Islamic banking industry. By using data processing software SPSS version 22. The research results show that partially Islamic Social Reporting has a positive and significant effect on the performance of the Maqashid Sharia Index, while Intellectual Capital and Corporate Governance have a negative and insignificant effect on the performance of the Maqashid Sharia Index.
Motives for acquisition through financial performance: PT Goto Gojek Tokopedia Tbk Jassien Widihardimas, Tarcisius; Raharja, Surya
Jurnal Ekonomi dan Bisnis Vol. 27 No. 2 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i2.10985

Abstract

Tujuan penelitian ini adalah mengevaluasi dan melihat motif kinerja PT GOTO setelah dua tahun melakukan akuisisi terhadap PT Tokopedia. Penelitian dilaksanakan dengan memeriksa performa keuangan perusahaan, menggunakan perbandingan rasio likuiditas, solvabilitas, kinerja, dan profitabilitas sebelum dan setelah dilakukan akuisisi. Penelitian ini menggunakan data sekunder berupa laporan keuangan PT Tokopedia dan PT GOTO Gojek Tokopedia Tbk yang diperoleh dari BEI (Bursa Efek Indonesia). Data diolah menggunakan analisis statistik deskriptif dan Mann-Whitney Test untuk melihat apakah ada perbedaan yang signifikan kinerja perusahaan setelah akuisisi dibandingkan sebelum akuisisi. Uji robust dan analisis konten digunakan sebagai analisis tambahan untuk memperkuat temuan dan membantu dalam intepretasi motif akuisisi. Hasil analisis menunjukkan setelah akuisisi terdapat perbedaan signifikan dan penurunan pada rasio solvabilitas, hasil ini menunjukkan bahwa akuisisi tidak berfokus pada financial synergy karena aktivitas perusahaan lebih mengandalkan modal sendiri daripada hutang. Temuan lain menunjukkan terdapat perbedaan signifikan dan penurunan pada rasio likuiditas yang tercermin pada tidak adanya perbedaan yang signifikan pada rasio profitabilitas dan kinerja. Hasil tersebut menunjukkan tidak ada perbedaan dalam strategi operasi dan penjualan PT GOTO setelah dilakukan akuisisi.  Penelitian ini memberi kesimpulan bahwa motif akuisisi dari PT GOTO adalah revenue synergy dan horizontal integration.
Herding Behavioral Motivation conducted by Coronial Investors: Study on Indonesian Stock Exchange’s Nuranyanto, Akhmad; Raharja, Surya
JDM (Jurnal Dinamika Manajemen) Vol 15, No 1 (2024): March 2024
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v15i1.44598

Abstract

The objective of this research is to determine whether periods of market down- turn are accompanied by herding behavior among investors. During the Covid-19 pandemic, not only the stock market but also the number of investors in the Indonesian capital market increased significantly. The increase in new investors is also accompanied by an increase in herding behavior, as these new investors have limited experience and literacy in investing in the capital market. The sampling technique used was simple random sampling, with a total of 196 investor samples collected. The analysis method used was Structural Equation Modeling Partial Least Square. The research findings indicate that investor cognitive psychology and market information influence herding behavior among investors. However, stock characteristics do not affect herding behavior. Socio-economic factors moderate the influence of investor cognitive psychology and market information.
Pengaruh Corporate Social Responsibility dan Financial Slack terhadap Kinerja Keuangan Perusahaan Nazwir, Pratiwi Winya; Raharja, Surya
Jurnal Maksipreneur Vol 13 No 2 (2024)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v13i2.1546

Abstract

This study wants to determine how Financial Slack and CSR disclosure affect the entity's financial performance. This study has a population of companies listed on the IDX and the Bloomberg website for 2015-2021 which have the complete financial report data needed for research. They are collecting data used in this study using a purposive sampling technique. The results showed that first, CSR disclosure negatively affects the company's financial performance. Secondly, financial slack positively affects the company's financial performance. CSR has a significant negative effect on financial performance. Therefore, companies must pay attention to the allocation and impact of CSR funds for companies.
Apakah Sustainability Reporting Penting Bagi Kinerja Perusahaan? Fitriyani, Thiara; Raharja, Surya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2584

Abstract

Penelitian ini menginvestigasi hubungan antara laporan keberlanjutan dan kinerja bisnis dengan menggunakan kepemilikan keluarga sebagai variabel moderasi. Dengan menggunakan teknik purposive sampling, 279 perusahaan non-finansial yang terdaftar di BEI tahun 2022 dipilih sebagai sampel penelitian berdasarkan ketersediaan laporan keberlanjutan dan laporan tahunan. Hasil penelitian menunjukkan bahwa transparansi pelaporan dapat meningkatkan kepercayaan stakeholder dan reputasi perusahaan, serta pelaporan keberlanjutan secara signifikan meningkatkan kinerja perusahaan yang diukur dengan Tobin's Q. Kesimpulannya, meskipun pelaporan keberlanjutan penting untuk kinerja perusahaan, pengaruhnya dalam konteks bisnis keluarga memerlukan regulasi dan insentif tambahan untuk meningkatkan kualitas pelaporan dan kinerja yang berkelanjutan. This study investigates the relationship between sustainability reporting and business performance using family ownership as a moderating variable. Using a purposive sampling technique, 279 non-financial companies listed on the IDX in 2022 were selected as research samples based on the availability of sustainability reports and annual reports. The results show that reporting transparency can increase stakeholder trust and corporate reputation, and sustainability reporting significantly improves firm performance as measured by Tobin's Q. In conclusion, while sustainability reporting is important for firm performance, its influence in the family business context requires additional regulation and incentives to improve reporting quality and sustainable performance.
High Risk Factors of The Balikpapan RU-V RDMP Mega Project on Project Success Ambarwaty Syahdiana Umar; Surya Raharja
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 3 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.4787

Abstract

A project's ability to manage risks and overcome challenges that arise during implementation can play a large role in determining its success. Project success can also be measured through the level of innovation implemented and operational efficiency achieved. This research aims to examine how natural risks, design risks, resource risks, financial risks, and legal and regulatory risks influence project success. The problem in this research is project quality problems which can result in delays in project implementation. The analysis method uses quantitative with multiple regression analysis techniques. Population of all employees on the Balikpapan RDMP Project. The sample was determined using purposive sampling, namely Leaders, Managers and Field Staff, totaling 66 employees. The research results show that the natural risk p-value is 0,000, resource risk p-value 0,044, and financial risk p-value 0.048 which means influentialsignificant negative impact on the success of the RU-V RDMP Balikpapan mega project, while the design risk p-value is 0,994and regulatory legal risk, the p-value of 0.674 has no effect on the success of mega projects.
Bahasa Inggris Rahmawati, Umi; Raharja, Surya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (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.v7i3.5608

Abstract

This study investigates the influence of herding behavior, loss aversion, and availability on investment decision-making among Generation Z, with Fear of Missing Out (FoMO) as a mediator. Generation Z frequently relies on social media as a primary source of investment information, potentially leading to biases or decision-making errors. The research was conducted among a group studying capital markets in Semarang, employing purposive sampling to gather data from 251 respondents through Google Form questionnaires. Data analysis using Smart PLS 4.0 revealed that herding behavior does not significantly affect FoMO or investment decision-making among Generation Z. However, loss aversion and information availability significantly influence both investment decision-making and FoMO among Generation Z. FoMO does not mediate the relationship between herding behavior and investment decisions, but it does mediate the impact of loss aversion and information availability on investment decisions among Generation Z.
Co-Authors Abdul Rohman Aditama, M Danial Prasetiyo Ambarwaty Syahdiana Umar Amirudin, Ivan Andriani, Fetri Annisa Rachmawati Arie Wicaksono Arif Fajrianto Arwan Arwan Asido Ivan Chhay Lin Lim Claudya, Ursula Elga Pinka Arwangga Fauzan Ghairil Admiral Febrianty, Kanita Fitriyani, Thiara Hendrasari, Imung Gutami Islamiati, Herdini Nur Jassien Widihardimas, Tarcisius Kurnia, Muhammad Syuchron Liany, Dewi Lutfiyah Arifin Mani, Andra Ruyus Maulia Aurel Salim Maylia Pramono Sari Muhammad Ali Ridlo Nova Putra Muhammad Irfan Aryatama Muhammad Rizki Mabrur Nafiatus Sakinah Nagari, Salma Faundria Nanik Sri Utaminingsih Nazwir, Pratiwi Winya Nuranyanto, Akhmad Pamungkas, Nugroho Prabowo, Tri Jatmiko Wahyu Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puji Astuti Puji Harto Qadrina, Mahadmi Fattahaulia Ramdhan Rodia Muhammad Rifqi Husein Aldjoeffry Sadya Datu Amudra Rochaddi Sari Maylia Pramono SITI MUTMAINAH Tri Yuli Tiastuti Susanti Umi Rahmawati Wana, Desty