Garuda - Garba Rujukan Digital

Pengaruh Persepsi Kemudahan Penggunaan, Manfaat, dan Keamanan terhadap Loyalitas Pengguna Mobile Banking dengan Minat dan Kepuasan Pengguna sebagai Variabel Mediasi Shafira Meiza Paradisha; Amelia Setiawan; Hamfri Djajadikerta
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2344

The launch of the Coretax system by the Directorate General of Taxes (DGT) represents a significant step in Indonesia's tax modernization, aiming to streamline administration and boost efficiency. However, its initial implementation faced severe technical issues, leading to substantial disruptions. This study analyzes the challenges encountered, evaluates stakeholder responses (government, businesses, consultants), identifies the causes of technical failures, and assesses the impact on business operations, tax revenue, and compliance. Using qualitative content analysis, 66 news summaries from Indonesian online media between November 2024 and March 2025 were examined. Findings indicate that widespread technical issues, such as errors and access difficulties, significantly burdened users and generated complaints. The government’s response was mainly reactive, offering penalty removals and commitments for system improvements. Issues also extended to governance, external oversight by institutions like DPR and KPK, and concerns over fiscal implications. The study identifies key factors contributing to the challenges, including inadequate system readiness, poor socialization, and lack of thorough pre-implementation testing. It underscores the complexity of large-scale public sector digitalization in Indonesia, calling for urgent improvements in planning, testing, governance, and stakeholder involvement for the successful implementation of Coretax and future digital initiatives.

Minat dan Keputusan Mahasiswa Menggunakan QRIS : Tinjauan dari Perspektif Persepsi Vania Vashti; Amelia Setiawan; Hamfri Djajadikerta
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2346

This study aims to analyze the influence of perceived ease of use, perceived security, and ease of finding QRIS-enabled outlets on the intention to use and the actual usage decision of QRIS as a transaction tool among active university students. This research employs a quantitative approach, collecting data through an online questionnaire distributed via Google Forms to 118 active students who have used QRIS. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS 4 application. The results indicate that the three independent variables have a positive and significant effect on the intention to use QRIS. Furthermore, the intention to use was also found to have a significant impact on the usage decision. These findings suggest that positive perceptions regarding technological ease, transaction security, and outlet accessibility play an important role in driving QRIS adoption among students. This study is expected to serve as a reference for formulating strategies to increase the use of digital payment systems in higher education environments.

Faktor-Faktor yang Mempengaruhi Keputusan Pembelian melalui Aplikasi Shopee pada Generasi Z Golda Chrissty Natalie; Amelia Setiawan; Hamfri Djajadikerta
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2481

The rapid development of e-commerce has encouraged digital companies such as Shopee to implement various promotional strategies, such as discounts, free postage vouchers, and variations of outlets, in order to attract consumer buying interest, especially from the Z generation. This study aims to analyze the influence of each of these strategies on the interests and purchasing decisions through the Shopee application, as well as studying the effectiveness of the strategy from the management accounting point of view. Using a quantitative approach with the PLS-SEM method on 102 generation Z respondents, the results showed that only free postage vouchers had a significant effect on purchase interest, while discounts and outlet variations did not show significant effects. This finding becomes an important foundation for management accounting in conducting cost-hanefit analysis-based evaluations: Statistically ineffective promotional strategies can cause a waste of company resources. Therefore, this information can be used by management to assess the efficiency of promotional costs, prepare a more targeted marketing budget, and direct resources to incentives that are proven to have a positive impact on consumer behavior. Thus, this study contributes to providing empirical data that can support managerial decision making based on efficiency and economic value.

Transformasi Kepuasan Pelanggan di Era Digital : Peran Brand Image dalam Perbandingan E-Service dan Layanan Konvensional Blue Bird Josephine Patricia Bunga Rimta; Amelia Setiawan; Hamfri Djajadikerta
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2482

The development of digital technology has changed the landscape of the transportation industry in Indonesia, including in providing taxi services. This study aims to analyze the effect of service quality (service quality), the quality of digital service (e-service quality), trust (trust), and digital trust (e-traust) on customer satisfaction, with brand image as an intervening variable, in users of My Blue Bird applications and conventional Blue Bird taxis. This study uses a quantitative approach with the distribution of questionnaires to 160 respondents, consisting of conventional taxi users and users of the My Blue Bird application. Data analysis techniques are carried out using the Partial Least Square Structural Equation Modeling (PLS-SEM) method using SmartPLS 3. The results show that most of the independent variables can be proven to have a barrier of brand images and customer satisfaction, except e-TRUST which cannot be proven to have an effect on customer satisfaction. Brand image is proven to act as an intervening variable that strengthens the influence between service quality and trust on customer satisfaction. This finding confirms the importance of integration of service quality and brand image in the digitalization strategy of transportation services to improve customer experience.

Pengaruh Pengungkapan Anti Korupsi, Karakteristik Perusahaan Terhadap Profitabilitas Perusahaan: Studi Empiris pada Perusahaaan Perbankan Terdaftar di BEI Periode 2022-2023 Fransisca Ardieta Amabel Christy; Amelia Setiawan; Hamfri Djajadikerta
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2576

This study aims to analyze the effect of anti-corruption disclosure and company characteristics on profitability in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2022 period. Profitability is measured using Return on Assets. Anti -corruption disclosure is measured using the ACDI index. Meanwhile, the characteristics of the company are analyzed using several sizes namely, company size, leverage and net profit margin. This study uses a quantitative approach with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis method using the SmartPLS application. The background of this research is based on the high level of corruption cases in the banking sector in Indonesia and the demands of public transparency and accountability for banking companies. The results of this study indicate that anti -corruption disclosure has a positive and significant effect on company profitability. In addition, company characteristics such as size and net profit margin also have a significant effect on profitability. Meanwhile, leverage does not have an effect on profitability. These findings strengthen the importance of implementing anti -corruption policies and management of the company's internal characteristics in improving banking financial performance. The implications of this research are expected to be a consideration for the management of banking companies and regulators in formulating policies that can encourage banking sector companies in Indonesia to implement transparency and good governance.

Pengaruh GCG, Company Size, Company Age, Profitabilitas Terhadap Pnegungkapan Sustainability Report Renisha; Amelia Setiawan; Hamfri Djajadikerta
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 2 (2024): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i2.1667

The study aims to examine the effect of the number of members of the board of commissioners and the board of directors, gender of the audit committee, company size, company age, and profitability on the completeness of sustainability report disclosure in several companies in the Fast-Moving Consumer Goods (FMCG) industry in Indonesia. In a business era that increasingly emphasizes the principles of sustainability and transparency, sustainability reports are an important indicator that reflects the company's commitment to responsible business practices. However, the level of completeness of sustainability report disclosure between companies still varies greatly. This study uses a quantitative approach with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method through SmartPLS software. Data were obtained from sustainability reports and annual reports of 15 companies in the FMCG industry listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The results showed that most of the independent variables, such as the number of commissioners, gender of the audit committee, and profitability have a significant effect on the completeness of sustainability report disclosure. These findings are expected to contribute to the development of good corporate governance practices, as well as encourage the improvement of the quality and transparency of sustainability reporting in the FMCG industry. Penelitian bertujuan untuk menguji pengaruh jumlah anggota dewan komisaris dan dewan direksi, gender komite audit, company size, company age, dan profitabilitas terhadap kelengkapan pengungkapan sustainability report pada beberapa perusahaan dalam industri Fast-Moving Consumer Goods (FMCG) di Indonesia. Dalam era bisnis yang semakin menekankan prinsip keberlanjutan dan transparansi, sustainability report menjadi salah satu indikator penting yang mencerminkan komitmen perusahaan terhadap praktik bisnis yang bertanggung jawab. Namun, tingkat kelengkapan pengungkapan sustainability report antar perusahaan masih sangat bervariasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS. Data diperoleh dari sustainability report dan annual report 15 perusahaan di industri FMCG yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Hasil penelitian menunjukkan bahwa sebagian besar variabel independen, seperti jumlah dewan komisaris, gender komite audit, dan profitabilitas berpengaruh signifikan terhadap kelengkapan pengungkapan sustainability report. Temuan ini diharapkan dapat memberikan konstribusi dalam pengembangan praktik tata kelola perusahaan yang baik (good corporate governance), serta mendorong peningkatan kualitas dan transparansi pelaporan keberlanjutan di industri FMCG.

Pengaruh Kinerja Lingkungan Terhadap Peningkatan Laba (Studi Kasus: Industri Pertambangan) Audrey Aurelia; Amelia Setiawan; Hamfri Djajadikerta
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 2 (2024): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i2.1668

Abstrak Penelitian ini bertujuan untuk mengevaluasi sejauh mana kinerja lingkungan dapat memengaruhi peningkatan laba perusahaan dalam sektor industri pertambangan di Indonesia. Kinerja lingkungan diukur berdasarkan peringkat PROPER yang diperoleh perusahaan, sementara profitabilitas diukur menggunakan rasio Return on Assets (ROA). Penelitian ini juga mengevaluasi pengaruh konsumsi energi, pengelolaan limbah serta emisi gas rumah kaca terhadap kinerja lingkungan serta profitabilitas perusahaan. Sumber data yang digunakan pada penelitian ini adalah data sekunder yang dikumpulkan dari laporan keberlanjutan dan laporan tahunan dari 10 perusahaan pertambangan dalam periode waktu 2021 hingga 2023. Penelitian ini menggunakan software SmartPLS untuk mengolah data penelitian. Hasil penelitian menunjukkan bahwa konsumsi energi dan pengelolaan limbah perusahaan tidak memiliki pengaruh terhadap profitabilitas perusahaan. Namun, kinerja lingkungan yang diukur dengan peringkat PROPER dan emisi gas rumah kaca memiliki pengaruh pada profitabilitas perusahaan tambang yang diukur dalam rasio ROA. Penelitian ini penting dilakukan untuk melihat lebih jauh terkait kinerja lingkungan dapat memengaruhi profitabilitas perusahaan tambang. Abstract This study aims to examine whether environmental performance has an impact on increasing corporate profitability in Indonesia’s mining industry. Environmental performance is assessed based on the PROPER rating received by the company, while profitability is measured using the Return on Assets (ROA) ratio. This study also analyzes the effect of energy consumption and waste management on environmental performance, as well as the influence of greenhouse gas emissions and environmental performance on corporate profitability. The data source used in this research is secondary data collected from the sustainability and annual reports of 10 mining companies covering the period from 2021 to 2023. The data was processed using SmartPLS software. The findings show that energy consumption and waste management had no influence on the company's profitability. However, environmental performance–as indicated by the PROPER ratings–and greenhouse gas emissions do influence the profitability of mining companies, as measured by ROA. This research is important in gaining a deeper understanding of how environmental performance can affect the profitability of mining companies.

PENGARUH FASILITAS PERUSAHAAN, JAM KERJA, GENDER, TRAINING DAN BUDAYA PERUSAHAAN TERHADAP KINERJA AUDITOR DI KAP BIG 10 INDONESIA Shavinna Dwi Gunawan; Amelia Setiawan; Hamfri Djajadikerta
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.902

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi kinerja auditor, khususnya auditor yang bekerja pada perusahaan Big 10 di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan pengujian hipotesis untuk mengidentifikasi hubungan antara variabel-variabel yang diteliti. Hasil penelitian menunjukkan bahwa fasilitas berpengaruh positif dan signifikan terhadap kepuasan auditor, sementara jam kerja tidak memiliki pengaruh yang signifikan terhadap kinerja auditor. Pelatihan yang relevan dan rutin diberikan oleh perusahaan terbukti berpengaruh positif dan signifikan terhadap kinerja auditor. Selain itu, budaya perusahaan yang baik juga berpengaruh positif terhadap efektivitas pengawasan perusahaan. Namun, kepuasan auditor tidak secara signifikan memengaruhi kinerja, menunjukkan bahwa faktor lain seperti lingkungan kerja dan dukungan organisasi lebih dominan. Pengawasan yang efektif terbukti memiliki pengaruh positif dan signifikan terhadap peningkatan mutu dan kualitas kinerja auditor. Temuan ini memberikan implikasi penting bagi perusahaan dalam merancang strategi peningkatan kinerja auditor melalui peningkatan fasilitas, pelatihan, budaya organisasi, dan sistem pengawasan.

PENGARUH FASILITAS PERUSAHAAN, JAM KERJA, GENDER, TRAINING DAN BUDAYA PERUSAHAAN TERHADAP KINERJA AUDITOR DI KAP BIG 10 INDONESIA Shavinna Dwi Gunawan; Amelia Setiawan; Hamfri Djajadikerta
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.902

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi kinerja auditor, khususnya auditor yang bekerja pada perusahaan Big 10 di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan pengujian hipotesis untuk mengidentifikasi hubungan antara variabel-variabel yang diteliti. Hasil penelitian menunjukkan bahwa fasilitas berpengaruh positif dan signifikan terhadap kepuasan auditor, sementara jam kerja tidak memiliki pengaruh yang signifikan terhadap kinerja auditor. Pelatihan yang relevan dan rutin diberikan oleh perusahaan terbukti berpengaruh positif dan signifikan terhadap kinerja auditor. Selain itu, budaya perusahaan yang baik juga berpengaruh positif terhadap efektivitas pengawasan perusahaan. Namun, kepuasan auditor tidak secara signifikan memengaruhi kinerja, menunjukkan bahwa faktor lain seperti lingkungan kerja dan dukungan organisasi lebih dominan. Pengawasan yang efektif terbukti memiliki pengaruh positif dan signifikan terhadap peningkatan mutu dan kualitas kinerja auditor. Temuan ini memberikan implikasi penting bagi perusahaan dalam merancang strategi peningkatan kinerja auditor melalui peningkatan fasilitas, pelatihan, budaya organisasi, dan sistem pengawasan.

Pengaruh Opini, Reputasi KAP, COSO Framework, Laba, dan Struktur Modal terhadap Tingkat Kepercayaan Investor Valencia, Jessica; Samuel Wirawan; Amelia Setiawan; Hamfri Djajadikerta
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2026

This research aims to determine the effect of audit opinion, reputation of public accountant firms, the implementation of COSO framework, net income, and capital structure on the level of investor confidence. In this study, multiple linear regression analysis model was used to determine the effect between independent variables on the level of investor confidence, besides that, descriptive statistical analysis, classical assumption test, partial effect test, simultaneous effect test, and coefficient of determination test will also be carried out. The level of investor confidence will be described by the stock price of a company. The share price will take a number from the closing price on December 31 of each year. There were 4 samples of companies from the infrastructure, utilities, and transportation sectors and data obtained from 2011 to 2021 tested in this study. The four companies are AirAsia Indonesia Tbk, Leyand International Tbk, Steady Safe Tbk, and Garuda Indonesia Tbk. The results of the study indicate that the audit opinion variable, the application of the COSO Framework, net income, and capital structure can not be proven to have a partial influence on the level of investor confidence. However, the variable reputation of public accountant firms has a partial influence on the level of investor confidence. For the four independent variables themselves have a simultaneous influence on the investor confidence. A high level of investor confidence is coveted by all companies. The higher the investor's trust, the higher capital that can be used by the company for operational activities. Every company is flocking to increase its value in order to gain strong investor confidence. The components studied are audit opinion, KAP reputation, COSO Framework, net income, and capital structure on the level of investor confidence in the infrastructure, utilities and transportation industries. In this study, multiple linear regression analysis model was used to determine the effect between independent variables on the level of investor confidence, besides that, descriptive statistical analysis, classical assumption test, partial effect test, simultaneous effect test, and coefficient of determination test will also be carried out. The level of investor confidence described by the stock price of a company. The share price will take a number from the closing price on December 31 of each year. There were 4 samples of companies from infrastructure, utilities, and transportation sectors and data obtained from 2011 to 2021 tested in this study. The four companies are AirAsia Indonesia Tbk, Leyand International Tbk, Steady Safe Tbk, and Garuda Indonesia Tbk. The results of the study indicate that the audit opinion variable, COSO Framework, net income, and capital structure can not be proven to have a partial influence on the level of investor confidence. However, the variable KAP reputation has a partial influence on the level of investor confidence. For the four independent variables themselves have simultaneous influence on the investor confidence.

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