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All Journal Riset Akuntansi dan Keuangan Indonesia Journal Of Business, Finance, and Economics (JBFE) Indonesian Journal of Business Analytics (IJBA)
Jaka Winarna
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Persepsi Akuntan Pendidik dan Pengguna Jasa Akuntan (User) terhadap Kualifikasi Entry Level Accountant Sri Murni; Jaka Winarna
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.3551

Abstract

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Corporate Governance and Earnings Management: The Impact of Board Independence and Audit Committee Effectiveness Fitri Nurjanah; Bandi; Payamta; Jaka Winarna
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14436

Abstract

This study aims to explain the influence of independent board of commissioners and audit committee effectiveness on real earnings management. The population of this study is manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2015-2022. The sampling technique used in this study is purposive sampling, namely a sampling technique with certain considerations or criteria. The data analysis technique used is descriptive statistical testing and multiple regression using data processing software. The findings reveal that both the independence of the board of commissioners and the effectiveness of the audit committee play a significant role in mitigating real earnings management. Specifically, these governance mechanisms are shown to have a negative and statistically significant influence on the extent to which firms engage in real earnings management.
ICT Usage and MSEs Growth: Evidence from Indonesia Sutaryo, Sutaryo; Muhtar Muhtar; Jaka Winarna; Prihatnolo Gandhi Amidjaya
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7344

Abstract

This study aims to examine the influence of the level of ICT usage in a region on the MSEs growth in Indonesia using a quantitative approach. This study uses secondary provincial-level data obtained from the Statistics Indonesia (BPS) and the Financial Services Authority (OJK), which are analyzed using descriptive statistics, correlation, and panel data regression. The study findings indicate that the level of ICT usage in a region has a positive effect on the MSEs growth in Indonesia. However, there are differences in the impact between regions, where the positive effect of ICT usage on MSE growth is consistent in the west Indonesia region, but not significant in the east Indonesia region. The researcher recommends that the government and other stakeholders pay more attention to the development of ICT infrastructure in Indonesia, particularly improving ICT in eastern Indonesia to create equality in technology utilization. In addition, increasing digital literacy and training for MSEs in Indonesia is crucial so they can utilize technology optimally. Thus, it is hoped that the positive effect of ICT usage on MSEs can be felt evenly throughout Indonesia.
Co-Authors BANDI Fitri Nurjanah Muhtar Muhtar Payamta Prihatnolo Gandhi Amidjaya Sri Murni Sutaryo Sutaryo