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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 Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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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.

Agency Theory Perspective on Managers’ Dual Role and Tax Avoidance Determinants Paulus, Hendro; Tarmidi, Deden; Oktris, Lin; Daito, Apollo
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.91392

This study examines the moderating role of managerial ownership in the relationship between key financial variables and tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange during 2019–2023. Using panel data regression analysis with EViews 13 on a sample of 76 firms (380 firm-year observations), diagnostic and specification tests were conducted to ensure the robustness of the model. The results show that earnings management and fiscal loss compensation significantly influence tax avoidance only in firms without managerial ownership, indicating agency driven opportunistic behavior, while transfer pricing significantly affects tax avoidance in firms with managerial ownership, suggesting strategic tax efficiency. In contrast, sales growth has no significant effect on tax avoidance in either ownership structure, whereas firm size consistently affects tax avoidance regardless of ownership. These findings support agency theory by demonstrating that ownership alignment moderates managerial behavior in corporate tax decision-making. Practically, the results provide insights for policymakers and regulators to design more effective tax compliance frameworks based on ownership structure. This study contributes novel empirical evidence on the moderating role of managerial ownership in shaping corporate tax avoidance behavior in emerging markets.

Digital Financial Literacy and Financial Well-Being Among Private University Lecturers: The Mediating Role of Personal Financial Management Behavior-A Systematic Literature Review Sri Anah; Apollo Apollo; Sri Marti Pramudena; Endri Endri
Jurnal Ilmu Manajemen Terapan Vol. 7 No. 6 (2026): Jurnal Ilmu Manajemen Terapan (Juli - Agustus 2026)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jimt.v7i6.9665

This study examines the relationship between digital financial literacy and financial well-being by emphasizing the mediating role of personal financial management behavior among private university lecturers. Although previous studies have widely investigated financial literacy and financial well-being, limited evidence has systematically explained the behavioral mechanism linking these variables within the context of higher education professionals. The study aims to synthesize existing evidence and develop a comprehensive conceptual understanding of these relationships. A systematic literature review was conducted using a transparent review process involving article identification, screening, eligibility assessment, and final selection from major international databases. From an initial collection of 1,590 publications, 60 eligible studies were included for qualitative synthesis and bibliometric analysis. The findings consistently indicate that digital financial literacy enhances financial well-being both directly and indirectly through personal financial management behavior. Individuals with stronger digital financial literacy demonstrate better budgeting, saving, debt management, investment planning, and financial monitoring, which contribute to greater financial security and long-term well-being. The novelty of this study lies in proposing personal financial management behavior as the central behavioral mechanism connecting digital financial literacy with financial well-being while providing an integrated conceptual framework to support future empirical research involving private university lecturers.

Socio-Economic Resilience of Cultural Heritage Keepers: Community Empowerment through Green Accounting and MBKM Framework at Cibalay Megalithic Site, Bogor, Indonesia Apollo Daito
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Juli - September 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v4i3.2306

This study presents the results of a community service program focusing on the empowerment of cultural heritage keepers (Kelompok Sadar Wisata/Pokdarwis) at the Cibalay Megalithic Site in Tenjolaya, Bogor, Indonesia. The program integrated training in historical tourism asset management, basic accounting, and digital ecosystem platforms, complemented by the introduction of green accounting practices. Using a participatory action research (PAR) approach, the program was conducted over six months, involving workshops, multi-stakeholder mentoring, and eco-tourism marketing campaigns. Findings indicate that 85% of site keepers successfully managed admission cash flows independently, 75% adopted basic bookkeeping practices, and 60% expanded tourist visitation through localized social media strategies. Average additional communal or household income for the keepers ranged from Rp 600,000 to Rp 900,000 per month. Moreover, the introduction of green accounting successfully reframed environmental conservation expenditures such as stone-moss maintenance and bio-degradable waste systems as long-term assets rather than direct losses. The program heavily contributes to institutional performance indicators under the Merdeka Belajar Kampus Merdeka (MBKM) framework, notably IKU 3 (lecturer engagement outside campus) and IKU 6 (collaborative multi-sectoral projects).

The Pathway To Sustainable Business Performance: Evidence From Indonesian SMEs Apollo Daito; Swarmilah Hariani; Lusia Sri Arini; Hafiz Abdul Samee Malik; Aminurraasyid Bin Yatiban
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3754

This study aims to examine the mediating role of green innovation in the relationship between environmental sustainability, sustainability performance, and financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Jakarta, Indonesia. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), the findings indicate that environmental sustainability significantly influences green innovation, which subsequently enhances sustainability performance and financial performance. These results support the Resource-Based View (RBV) framework, which posits that environmental sustainability can generate intangible resources such as organizational knowledge and capabilities that drive green innovation as a competitive advantage. Additionally, the outcomes reinforce the Triple Bottom Line (TBL) framework, emphasizing the importance of integrating social, environmental, and economic aspects to achieve holistic organizational sustainability. Specifically, green innovation acts as a vital mediator that strengthens the positive relationship between environmental sustainability and both sustainability and financial performance. The sample consists of 198 MSMEs in Jakarta, selected through stratified and simple random sampling techniques. The findings suggest that adopting green innovation strategies is essential for fostering comprehensive sustainability transparency and improving the financial performance of MSMEs in Indonesia.

Pengaruh Independensi dan Akuntabilitas Auditor Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik Jakarta Selatan) Muhammad Kholdun Syaviq; Apollo Apollo
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 2 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2024)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i2.63

Penelitian ini bertujuan untuk mengetahui pengaruh independensi dan akuntabilitas auditor terhadap kualitas audit pada Kantor Akuntan Publik Jakarta Selatan. Metode yang digunakan dalam penelitian ini adalah penelitian survey sebagai bagian dari penelitian kuantitatif. Populasi yang digunakan untuk penelitian ini adalah kantor akuntan publik yang berada di wilayah Jakarta Selatan sebanyak 81 Kantor Akuntan Publik. Sampel yang digunakan dalam penelitian ini ditentukan menggunakan teknik convenience sampling. Sampel yang didapat sebanyak 20 Kantor Akuntan Publik. Data yang digunakan dalam penelitian ini berupa data primer dan pengujian hipotesis dilakukan dengan uji t menggunakan software SPSS 23. Data dianalisis menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukkan independensi berpengaruh positif terhadap kualitas audit, nilai t hitung lebih besar dari t tabel (1,968 > 1,679) dan nilai signifikan sebesar 0,035. Sedangkan akuntabilitas tidak berpengaruh terhadap kualitas audit, nilai t hitung lebih kecil dari t tabel (1,234 < 1,679) dan nilai signifikan sebesar 0,224. Hasil uji R2 menunjukkan pengaruh independensi dan akuntabilitas terhadap kualitas audit sebesar 48,4% sedangkan sisanya 51,6% dipengaruhi oleh faktor lainnya

THE EFFECT OF STATEGIC MANAGEMENT ON MANAGERIAL PERFORMANCE WITH STRATEGIC IMPLEMENTATION AS A MODERATING VARIABLES (EMPIRICAL STUDY OF THE PULO GADUNG INDUSTRIAL AREA, JAKARTA) Apollo Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i4.547

This study aims to obtain empirical evidence of the influence of external factors, internal factors, strategic planning, strategic implementation on managerial performance. The research unit is 66 respondents on Banking in Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partially or simultaneously. This study was conducted with two models: 1st Model: Influence of External Factors (X1), Internal Factors (X2), Strategic Planning (X3), and the Strategic Implementation (M) on Managerial Performance (Y) either partially or simultaneously among others: partially: the influence of external factors (X1) on managerial performance (Y) of 75.8 % significantly by 0,011, or 11 %, the effect of internal factors (X2) on managerial performance (Y) equal to 61.8 % of non significant ; influence planning strategic (X3) on managerial performance (Y) equal to 74.2 % of non significant ; influence the strategic implementation (M) on managerial performance (Y) by 5 % non- significant . Simultaneously: the influence of external factors (X1), internal factors (X2), strategic planning (X3), and strategic implementation (M) on managerial performance (Y) by a significant 60.2 %. 2nd Model: Influence of External Factors (X1), Internal Factors (X2), and Strategic Planning (X3), the Managerial Performance (Y) with Strategic Implementation (M) as a moderating variable either partially or simultaneously among others: The results of this study have consistency with the entire framework, literature review, and previous studies . The suggestion for the study: (a) for the development of advanced management accounting research is needed outside the model, such other factors which managerial performance (b) to formulate clear policies and management needs to be more concrete criteria above considerations external factors, internal factors, strategic planning, and implementing strategies to improve the performance of managerial

ENTERPRISE RISK MANAGEMENT DISCLOSURE AS AN INTERVENING VARIABLE IN THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION AND FIRM SIZE ON FINANCIAL PERFORMANCE (STUDY ON BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2013 – 2018 Dessie Leventa Moezaque; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i5.619

This study aims to examine the effect of the Implementation of Good Corporate Governance and Firm Size on Financial Performance with Enterprise Risk Management Disclosure as an intervening variable. The analysis technique used in this study is multiple linear regression analysis, with the population of banking companies listed on the Indonesia Stock Exchange during the period 2013 to 2018. From the specified sample criteria there were 39 companies that met the criteria. The results of this study indicate that (1) GCG implementation has no significant effect on ERM Disclosure; (2) Firm Size has a positive and significant effect on ERM Disclosure: (3) The application of GCG has a positive and significant effect on Financial Performance; (4) Firm Size has a positive and significant effect on Financial Performance; (5) ERM disclosure has no significant effect on Financial Performance; (6) ERM disclosure does not mediate between the Implementation of GCG to Financial Performance; (7) The disclosure of ERM does not mediate between Firm Size and Financial Performance.

Determinants of Earnings Quality With the Company's Life Cycle, and Related Party Transactions and the Implications on Firm Value Anita Kurnia; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i3.1353

This study aims to prove the empirical effect of the company's life cycle, and related party transactions on earnings quality and its implications toward firm value. This study uses a sample of the mining sector listed on the Indonesia Stock Exchange for the period 2015 – 2020. The sample in this study consisted of 12 companies. Sampling using purposive sampling method and is a quantitative research with panel data regression model.The results show that the company life cycle and related party transactions have a significant positive effect on earnings quality and a significant negative effect on firm value, earnings quality has a significant positive effect on firm value, earnings quality mediates between the firm's life cycle and firm value, and earnings quality does not mediate between related party transactions and firm value.

Co-Authors A Fakhrorazi Agustin Fadjarenie Alfarisy Rahersya, Revan Aminurraasyid Bin Yatiban Anggraeni, Virdha Anita Kurnia Asri Mustika Rosa Ayang Mulyana Bin Rahmad, Khozaeni Deden Tarmidi Dessie Leventa Moezaque Dewi Nusraningrum Doktoralina, Caturida Meiwanto Elis Lisnawati ENDRI ENDRI Fitri Intan Permatasari 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 Lusia Sri Arini Lydianti Budiman, Tania M. Fadhly Mappayunki, Ratna Marsyaf Mediawahyu Lestari, Steffi Meifida Ilyas Muhammad Kholdun Syaviq 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 sherly Nauli Slamet Supriyatno Sri Anah Sri Hidayati Sri Hidayati Sri Marti Pramudena St. Fadillah Hadaming Susanto, Andre Swarmilah Hariani Swarmilah Hariani Swarmilah Hariani Swarmilah Hariani Syaparudin Syaparudin Tri Pria Septiadi 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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