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All Journal Owner : Riset dan Jurnal Akuntansi Dynamic Management Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan ProBisnis : Jurnal Manajemen Jurnal Sains dan Teknologi PENGABDIAN SOSIAL Journal of Social And Economics Research Business and Entrepreneurial Review Media Riset Bisnis & Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Mizania : Jurnal Ekonomi dan Akuntansi Journal of Economics and Business (JECOMBI) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS
Amelia Setiawan
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Behavioral and Cultural Control in Supporting Organizational Sustainability Syahrudin, Muhammad Syahrudin; Amelia Setiawan; Hamfri Djajadikerta
Business and Entrepreneurial Review Vol. 26 No. 1 (2026): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ber.v26i1.25042

Abstract

This study closely examines how research on behavioral control and cultural control has developed within management control systems. It also looks at how these two types of control work together to help organizations reach sustainability and the Sustainable Development Goals (SDGs), especially SDG 8 (Decent Work and Economic Growth) and SDG 16 (Peace, Justice, and Strong Institutions). The research uses a Systematic Literature Review (SLR) method based on the PRISMA framework. It analyzes 16 selected articles published between 2000 and 2025 from both international (Scopus-indexed) and national (SINTA-indexed) journals. The findings show that research has moved from focusing mainly on structures and psychology to more value-based, ethical, and sustainability-centered control models. The literature indicates that behavioral control works best when it is part of a strong cultural control system. This allows organizations to align their formal monitoring with shared values, ethical standards, and employee self-regulation. When both types of control are used together, they help improve organizational performance, ethical behavior, employee well-being, and the ability to adapt to digital and sustainability-focused environments. However, the review also points out some challenges, such as being too controlling, cultural mismatch, psychological burnout, and resistance to digital monitoring. This study helps by offering a combined framework that shows how behavioral and cultural control can work well together for sustainable organizational management. It also suggests that future research should consider different contexts, cross-cultural factors, and longer time periods.
Pengaruh Gaji Dan Work-Life Balance Terhadap Minat Berkarir Mahasiswa Akuntansi Di Big 4 Dengan Social Influence Sebagai Variabel Mediasi Clarissa Aleta Hartono Junus; Amelia Setiawan; Hamfri Djajadikerta
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.447

Abstract

This study aims to identify the factors that influence accounting students’ career interest in the Big 4, with social influence serving as a mediating variable. This study employs a quantitative approach with an explanatory design to elucidate the causal relationships among the variables under investigation. The sample consists of 111 accounting students from various universities in Indonesia, collected through the distribution of a questionnaire. The analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of the SmartPLS application. This study adopts the Modified Theory of Planned Behavior (Modified TPB) by replacing the subjective norms component with social influence to make it more relevant. The results indicate that salary was not found to have a direct effect on career interest but does influence social influence. Social influence was found to influence career interest, whereas work-life balance was not found to influence career interest. Additionally, salary was found to influence career interest through social influence as a mediating variable. These findings provide important implications for Big 4 Public Accounting Firms in understanding the factors that can influence the career interest of accounting students.
Pengaruh Kesadaran Wajib Pajak dan Pemahaman Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Niat Bayar Sebagai Variabel Mediasi Maura Wulan; Amelia Setiawan; Hamfri Djajadikerta
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.453

Abstract

This study aims to measure the effects of taxpayer awareness and tax understanding on taxpayer compliance, with paying intention serving as a mediating variable. This study employs a casual quantitative approach utilizing data gathered via online Likert-scale questionnaires from 107 individual taxpayer respondents residing in the Waterfront Lippo Cikarang Cluster. Data were analyzed using SmartPLS 4 through PLS-SEM, encompassing evaluations of the outer model, inner model, and bootstrapping. The evaluation results indicate that all indicators meet the criteria for validity and reliability. Taxpayer awareness has a positive effect on paying intention (Beta = 0.210; p = 0.019), tax understanding exerts a more dominant impact on paying intention (Beta = 0.591; p = 0.000), and paying intention influences taxpayer compliance (Beta = 0.447; p = 0.005). The R-square values indicate that awareness and understanding is explain 49.7% of the variance in paying intention, while compliance is explained by 20%. Furthermore, paying intention mediates the effect of tax understanding on compliance (Beta = 0.264; p = 0.018), but it does not mediate the effect of taxpayer awareness (Beta = 0.094; p = 0.069).
Pengaruh Faktor-Faktor Fundamental terhadap Harga Saham pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2020-2024 Antonio Alfio; Amelia Setiawan; Hamfri Djajadikerta
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.13708

Abstract

Dalam beberapa tahun terakhir, minat masyarakat Indonesia terhadap investasi di pasar modal menunjukkan pertumbuhan yang sangat pesat. Berdasarkan data dari PT Kustodian Sentral Efek Indonesia (KSEI), jumlah Single Investor Identification (SID) pada Agustus 2025 mencapai 17,59 juta. Meningkatnya partisipasi masyarakat dalam pasar modal Indonesia juga diikuti oleh dinamika pergerakan harga saham yang semakin kompleks dan sensitif terhadap perubahan kebijakan, baik domestik maupun global. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh dari faktor-faktor fundamental, khususnya earnings per share (EPS), book value per share (BVPS), dan dividend payout ratio (DPR) terhadap harga saham pada perusahaan perbankan. Penelitian ini merupakan penelitian kuantitatif yang menggunakan hypothetico-deductive method dengan pendekatan kausalitas. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga diperoleh 13 perusahaan perbankan yang menjadi sampel penelitian. Data laporan keuangan perusahaan diolah menggunakan Microsoft Excel dan dianalisis menggunakan SPSS versi 27. Hasil penelitian menunjukkan bahwa EPS dan DPR berpengaruh positif terhadap harga saham, sedangkan BVPS tidak dapat dibuktikan pengaruhnya terhadap harga saham. Secara simultan, ketiga variabel tersebut terbukti berpengaruh terhadap harga saham. Temuan ini menegaskan bahwa indikator profitabilitas dan kebijakan dividen merupakan faktor fundamental yang penting dalam penilaian saham perbankan.
Pengaruh Struktur Modal, Ukuran Perusahaan, Integrasi Vertikal, dan Intensitas Ekspor Terhadap Profitabilitas Dan Nilai Perusahaan Periode 2021-2024 Aditya Gunadi; Budiana Gomulia; Amelia Setiawan
Dynamic Management Journal Vol. 10 No. 3 (2026): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/tapbvj35

Abstract

The textile and textile products (TPT) industry is one of Indonesia’s strategic manufacturing sectors, yet its profitability and firm value have been challenged by increasing import competition, rising production costs, and global market uncertainty. This study examines the effect of capital structure, firm size, vertical integration, and export intensity on profitability and firm value of TPT companies listed on the Indonesia Stock Exchange during 2021-2024. A quantitative research design was employed using secondary data from annual financial statements, analyzed through Partial Least Squares (PLS). Profitability was measured by Gross Profit Margin (GPM), while firm value was measured by PRICE-TO-BOOK Value (PBV). The findings reveal that capital structure and vertical integration positively and significantly influence profitability, whereas firm size and export intensity have no significant effect. In addition, capital structure, firm size, and profitability positively affect firm value, while vertical integration and export intensity show no significant influence. This study contributes to the literature by providing empirical evidence on the determinants of profitability and firm value in Indonesia’s TPT industry and highlights profitability as a key mechanism linking financial decisions to firm value. The study offers practical insight for managers and investors in improving corporate financial performance and value.
Co-Authors Adela Aditya Gunadi Agustinus Susilo Angela Kayla Jannessa Agustinus Antonio Alfio Antonio Alfio Audrey Aurelia Bambang Wiharto Budiana Gomulia Clarissa Aleta Hartono Junus Enung Nurhayati Felita Aileen Fransisca Ardieta Amabel Christy Golda Chrissty Natalie Grace Meyliana Hermawan Hafiz Rahmansyah Yusup Hamfri Djajadikerta Hanna Priscilla Haryanto Haryanto Jesslyn, Vellicia Jesslyn Jocelyn Andhari Avrilly Joseph Ferigandhi Bede Josephine Patricia Bunga Rimta Katlea Fitriani Lilian Danil Marshanda Azalia Maura Wulan Muhammad Syahrudin Nina Septina Renisha Robert Vincent Kristanto Samuel Wirawan Shafira Meiza Paradisha Shavinna Dwi Gunawan Stephen Sanjaya Kusnandar Valencia, Jessica Vania Vashti Viony Fransiska