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Apollo Daito

Universitas Mercu Buana

Author-ID : 3200983

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Peran Spiritualitas Islam dan Keterlibatan dalam Membentuk Persepsi Etika Mahasiswa Apollo Daito; Swarmilah Hariani; Lusia Sri Arini
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2882

Ethical violations in the accounting profession continue to raise global concerns, and universities play a central role in shaping the integrity of future professionals. This study aims to examine the influence of Islamic Spiritual Intelligence (ISI), Love of Money (LOM), and Engagement (ENG) and Accounting Students’ Ethical Perception (ASEP) in Indonesia. Using the framework of Moral Self-Regulation Theory, this research adopts a quantitative approach with an explanatory survey method. Three hundred twenty-two questionnaires were distributed, and 302 valid responses were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with Smart PLS 4.0. The findings show that ISI significantly reduces students' materialistic tendencies (LOM) and enhances their engagement in academic and social activities. ISI also has a direct and indirect effect on students' ethical perceptions. Engagement positively influences ethical perceptions and partially mediates the effects of ISI and LOM. Additionally, the interaction between LOM and ENG negatively impacts ethical perception, indicating that high engagement may buffer the adverse effects of materialism. The study contributes to the literature by highlighting the critical role of spirituality and affective involvement in moral development, especially within Muslim-majority contexts. The findings recommend that higher education institutions integrate spiritual values and student engagement into ethics curricula to promote holistic character education.

Political Budget Cycles, Retrospective Voting, and Candidate Strength in Indonesian Local Elections Riya Dwi Handaka; Tri Widyastuti; Apollo Daito
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 10 No. 1 (2026): July - December Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v10i1.4545

This study examines the structural relationships among fiscal strategy, intergovernmental transfers, financial accountability, economic development performance, candidate strength, and incumbent electoral performance in local elections. The study uses secondary data from 214 Indonesian regencies and municipalities where incumbent regional heads or deputy heads ran again in the 2020 simultaneous local elections. Fiscal indicators are measured using realized local budget data and audit results from the 2019 local government budget, representing the pre-election period, while electoral performance is measured using election results and incumbent vote share. The data are analyzed using Structural Equation Modeling–Partial Least Squares. The findings show that candidate strength has the strongest structural relationship with incumbent electoral performance in the specified model. Among the fiscal strategies examined, only the revenue strategy shows positive structural relationships with both economic development performance and incumbent electoral performance. Expenditure strategy and intergovernmental transfers are negatively associated with economic development performance and do not show direct structural relationships with incumbent electoral performance. Financing strategy is not significantly related to either development or electoral performance. Financial accountability shows a positive structural relationship with economic development performance, but not with incumbent electoral performance. The mediation test indicates that economic development performance does not mediate the structural relationships between fiscal strategy, intergovernmental transfers, financial accountability, and incumbent electoral performance. These findings suggest that, in the specified model, incumbent electoral performance is more closely associated with candidate strength and local revenue capacity than with economic development performance as a retrospective voting mechanism.

Determinants of Financial Report Moderated by Quality Audit (Study of Multi-Industry Sector Companies Listed on the Indonesia Stock Exchange Period 2015 – 2019) Sri Hidayati; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i2.1854

This study aims to determine the effect of good corporate governance (GCG), company reputation, and company competence on the quality of financial reports with audit quality as a moderating variable. The population in this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2015 - 2019 with a total of 185 companies. The method used was purposive sampling, 37 companies were selected as the research sample. The results of the study show that Good Corporate Governance (GCG) has no direct effect on the quality of the company's financial statements. Meanwhile, company reputation and company competence have a significant and positive effect on the quality of financial reports. After being moderated by audit quality, Good Corporate Governance (GCG), company reputation, and company competence have a positive and significant effect on the quality of financial reports.

The Interplay Between Money Attitudes, Financial Management Behaviour and Financial Well‑Being: The Moderator Effect of Financial Risk Tolerance Swarmilah Hariani; Swarmilah Hariani; A Fakhrorazi; Rusdi Omar; Hafiz Abdul Samee Malik; Apollo Daito
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.124

This study investigates the relationship between attitudes toward money, financial management behaviour, and financial well-being among both public and private sector lecturers in Indonesia. The aim is to understand how individuals' perceptions and attitudes toward money influence their financial management practices and, consequently, their overall financial well-being. Data were collected through a survey administered to 393 respondents, and the analysis underscores the significance of financial literacy and sound financial management behaviour. The findings reveal that attitudes toward money have a substantial and positive effect on financial management behaviour. Furthermore, financial management behaviour was found to significantly contribute to enhancing individuals' financial well-being. The study also identified attitudes toward money as an intervening variable that strengthens the relationship between financial management behaviour and financial well-being. Conversely, financial risk tolerance was not found to be a moderating factor in the relationships between attitudes toward money and financial well-being, nor between financial management behaviour and financial well-being. These results highlight the critical importance of a comprehensive understanding of attitudes toward money to better inform strategies aimed at improving individual financial management and overall financial well-being.

Performance Evaluation of Islamic Healthcare Institutions: A Systematic Review of Sharia Compliance, Governance, and Operational Excellence Tuti Setiatin; Apollo Daito; Zulkifli Zulkifli
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.v9i2.9999

The proliferation of sharia-based healthcare institutions has intensified demand for performance evaluation frameworks that reconcile Islamic principles with contemporary management standards. This study undertakes a systematic literature review to identify and synthesise the existing body of knowledge on performance evaluation of Islamic hospitals, examining three interrelated dimensions: sharia compliance, governance, and operational excellence. Following the PRISMA 2020 protocol, forty-five articles drawn from internationally reputed databases covering the period 2016-2025 were analysed. Findings reveal that performance evaluation in Islamic healthcare settings calls for a holistic integration of spiritual and business imperatives. Sharia compliance encompassing ethics-based patient care, Sharia Supervisory Board oversight, and periodic sharia auditing is positively associated with Muslim patient satisfaction. Islamic corporate governance foregrounds dual accountability to stakeholders and to God, operationalised through mechanisms such as Islamic Social Reporting. Operational excellence, measured through efficiency, effectiveness, and service quality indicators, gains distinctiveness when embedded in Islamic values. The Maqasid al-Shariah framework serves as an overarching evaluative lens that ties these three dimensions together. This review contributes a holistic evaluation model and offers practical implications for hospital managers seeking to design sharia-aligned performance measurement systems.

Co-Authors A Fakhrorazi Agustin Fadjarenie Alfarisy Rahersya, Revan Anggraeni, Virdha Asri Mustika Rosa Ayang Mulyana Bin Rahmad, Khozaeni Deden Tarmidi Dewi Nusraningrum Doktoralina, Caturida Meiwanto Elis Lisnawati Hafiz Abdul Samee Malik Hajar Mayang Lenggang Pakuan Harnovinsah Harnovinsah Hendro Paulus Intan Permatasari, Fitri Intan Sari Irwan Kurniawan Ismaanzira Ismail Ismail, Ismaanzira Khozaeni bin Rahmad Kurnia, Anita Leventa Moezaque, Dessie Lin Oktris Lina Hadiputranti SOEHARNO Lucky Nugroho Lusia Sri Arini Lydianti Budiman, Tania M. Fadhly Mappayunki, Ratna Marsyaf Mediawahyu Lestari, Steffi Meifida Ilyas Muhammad, Zikri Muhyarsyah Nauli, sherly Nina Maryana Nur Devitamala Nurmala Ahmar Nurul Hidayah Paulus, Hendro Pitoyo, Bayu Seno Raul Jordan Reevhandy Lau Rino, Rino Mauladiputro Risqika Amalia Riya Dwi Handaka Ronny Andesto Rusdi Omar Sari, Gema Ika Saryono Putri, Nany Septiadi, Tri Pria Setyo Riyanto Slamet Supriyatno Sri Hidayati Sri Hidayati St. Fadillah Hadaming Susanto, Andre Swarmilah Hariani Swarmilah Hariani Swarmilah Hariani Tri Widyastuti Tri Widyastuti Tri Widyastuti Tuti Setiatin Vani Mailia Wahyu Maydillah Nurrohman Winarto Winarto Winda Widyanty Wiwik Utami Yudhi Herliansyah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan Zulkifli Zulkifli

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