Garuda - Garba Rujukan Digital

Pengaruh Emotional Bias terhadap Keputusan Pendanaan BUMDes di Jawa Tengah dengan Keseimbangan Investasi Berbasis Imbalan sebagai Variabel Mediasi Astohar Astohar; Dhian Andanarini Minar Savitri; Willyanto Kartiko Kusumo; Emi Wardati
Pajak dan Manajemen Keuangan Vol. 2 No. 3 (2025): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i3.1481

The Village-Owned Enterprises (BUMDes) play a strategic role in enhancing the village economy by utilizing the potential within the village. One of the main challenges faced by BUMDes is the issue of capital, which affects the ability of businesses to grow and achieve their shared goals. This study aims to analyze the effect of emotional bias on investment decisions with reward-based investment balance as a mediating variable. This study used a sample of 108 BUMDes scattered across six regions in Central Java. The sampling method employed was a combination of purposive sampling and cluster sampling, where the selected BUMDes represent specific regions and involve investors from the community or community groups. Data were collected from BUMDes in six regions (administrative areas) in Central Java. The analysis tools used in this study include simple regression, multiple regression, and the Sobel test for mediation, supported by normality tests, classical deviation tests, and coefficient of determination. The results showed that emotional bias significantly affected the investment decisions of the community (t = 3.034; sig = 0.000) and also influenced the reward-based investment balance (t = 4.256; sig = 0.000). Additionally, the reward-based investment balance variable was proven to have a direct impact on investment decisions (t = 3.190; sig = 0.000). This study also found that the reward-based investment balance variable partially mediates the effect of emotional bias on investment decisions, meaning that this effect can still be mediated by other variables. The Sobel test indicated a significant result (t = 3.104; sig = 0.000), showing that the effect of emotional bias on investment decisions can be mediated through reward-based investment balance.

PKM Durenan Indah di Kelurahan Mangunharjo, Kecamatan Tembalang, Kota Semarang Setiawan, Wawan; Sutjipto, Eddy; Kusumo, Willyanto Kartiko
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 11, No 3 (2020): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v11i3.4384

UMKM Batik Durenan Indah di RW VI Kelurahan Mangunharjo Kecamatan Tembalang Kota Semarang keberadaannya berawal dari Pencanangan Kampung Batik Durenan Indah pada tanggal 10 Mei 2017. UMKM Batik Durenan Indah terdiri dari lima kelompok pengerajin yang mempunyai berbagai permasalahan, yaitu: (1) belum adanya Standard Operational Procedure (SOP); (2) belum menguasai teknik disain dan teknik membatik yang benar sehingga jumlah produksinya rendah; (3) pemasaran belum secara luas sehhingga penjualan produknya kecil, sehingga kurang dapat mendongkrak keuntungan sehingga kesejahteraan anggotanya masih membutuhkan waktu yang relative lama; serta (4) sistem keuangan yang dilakukan belum sesuai dengan standar Akuntansi yang berlaku dan dilaksanakan secara manual. Metode yang digunakan dalam pengabdian kepada masyarakat berupa: (1) melakukan Forum Group Discussion (FGD) untuk menghasilkan SOP; (2) pelatihan manajemen produksi agar memahami suatu proses produksi khususnya dalam teknik disain dan teknik membatik yang benar; (3) pelatihan manajemen pemasaran agar memahami bagaimana memasarkan suatu produk sehingga dapat melakukan penjualan yang optimal dan dalam rangka memperluas pasarnya saat ini sudah memiliki website tersendiri agar bisa mengakses e-commerce; serta (4) pelatihan manajemen keuangan khususnya pembukuan bagi para pengurus UMKM agar keuangan UMKM dapat dipertanggungjawabkan secara baik dan benar. Hasil yang diperoleh adalah adanya peningkatan kemampuan pengelolaan organisasi setelah adanya SOP, peningkatan kemampuan manajemen produksi terutama dalam membuat disain batik dan pembuatan batiknya, peningkatan manajemen pemasaran karena pemasaran semakin meluas dengan adanya website yang terkoneksi dengan e-commerce dan peningkatan kemampuan membuat laporan keuangan secara benar sesuai dengan standar Sistem Akuntansi Keuanga (SAK) dan telah dibuat secara komputerisasi.

The Role of Whistleblowing Systems and Ethical Culture as Moderation in The Prevention of Financial Reporting Fraud Willyanto Kartiko Kusumo; Nanang Ari Utomo; Purwati Purwati
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2081

The purpose of this study was to analyze the consistency of factors that affect the intention of behavior based on The Theory of Planned Behavior with whistleblowing and ethical culture as a variable of moderation in fraud prevention. The sampling method used is purposive sampling. Respondents consisted of 109 finance/accounting managers from 27 state-owned companies in Semarang. Data analysis was done by structural equation modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The novelty of this study, is first, the addition of whistleblowing and ethical culture as moderation variables, which can affect the intention of behavior in fraud prevention. Second, there is an additional one new independent variable, namely moral commitment, can be a driving factor that adds to the accuracy of predictions of one's behavioral intentions. The results showed that behavioral attitudes, subjective norms, behavioral control and moral commitment have a positive and significant effect on the intention of fraud prevention behavior where the value of t count is greater than T table (>1.64) and p-value is smaller than alpha 5% (0.000 < 0.05). As for the moderation variable, the findings suggest that ethical culture can strengthen the influence of behavioral intentions on fraud prevention. However, whistleblowing does not contribute significantly because employees still have difficulty understandingreporting procedures. Therefore, companies need to strengthen whistleblowing systems with collaboration between departments supported by top management, such as regular internal audits, strict anti-fraud policies, building a culture of transparency and integrity and providing secure reporting channels to improve internal controls, as part of fraud prevention. This research provides an academic contribution in understanding the relationship between various factors that drive behavior in fraud prevention efforts in realizing transparent, accountable and integrity financial governance.

PENGARUH HARGA PRODUK DAN PROMOSI TERHADAP VOLUME PENJUALAN BATIK SEMARANG 16 Irene Nathalia Setiawan; Bambang Heriawan; Rusdiana Permanasari; Willyanto Kartiko Kusumo
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18063

The government should invest in all parts of the economy, but especially in the more nimble service and manufacturing sectors (fashion). Competition among businesses has heated up as the batik sector has expanded rapidly throughout the world. Many brands provide almost similar items, adding fuel to the fire. The younger generation, or millennials, in particular are getting more used to the concept of internet users as a result of the proliferation of various forms of digital communication. Internet marketing, especially the use of social media, has the potential to greatly boost revenue. Customers may more easily get the information they need without having to meet in person thanks to this. The development and sustainability of a company's goods are greatly affected by changes in sales volume. A product's potential for growth and market dominance is directly proportional to the company's sales figures, and vice versa.

PENGARUH STRATEGI MEDIA SOSIAL TERHADAP PENINGKATAN PENGUNJUNG DENGAN GOOGLE REVIEW SEBAGAI VARIABEL INTERVENING Irene Nathalia Setiawan; Bambang Heriawan; Rusdiana Permanasari; Willyanto Kartiko Kusumo
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.18784

Social media is an effective business promotion tool because it is accessible to anyone, allowing for a wider promotional network. Social media has become an indispensable tool for companies and one of the best ways to reach customers. Google reviews can also be viewed when users search for a place. When someone searches for a destination, reviews in the form of stars and words will appear. There, we can see the extent to which visitors to that destination were satisfied with the service provided. Google reviews present a significant challenge for the tourism sector. Because a destination's name is prominent and viewed by hundreds to millions of users searching for a destination, when someone searches for a destination, reviews in the form of stars and words will appear. There, we can see the extent to which visitors to that destination were satisfied with the service provided. The purpose of this study was to determine whether social media marketing has an impact on increasing visitor numbers by including Google reviews as an intervening variable.

Integrating Green Marketing Strategies with the Philosophy of Memayu Hayuning Bawana in Javanese Islamic Culture Daryono Daryono; Adijati Utaminingsih; Witjaksono E. H.; Willyanto Kartiko Kusumo
Fikri : Jurnal Kajian Agama, Sosial dan Budaya Vol. 11 No. 1 (2026): Fikri: Jurnal Kajian Agama, Sosial dan Budaya
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jf.v11i1.7024

This research is driven by the environmental challenges posed by the liquid waste generated by batik micro, small, and medium enterprises (MSMEs) in Semarang City. The primary objective of this study is to analyze the integration of Green Marketing (GM) strategies with the philosophy of Memayu Hayuning Bawana (MHB) within the context of Javanese Islamic culture, focusing specifically on batik MSMEs in Semarang City. This analysis is grounded in local Javanese wisdom that aligns with Islamic teachings, rather than relying on the Qur'an or Hadith. Employing a qualitative research methodology, this study adopts a single case study design analyzed through the Theory of Planned Behavior. A purposive sampling technique has been utilized to select informants from batik MSMEs who possess either residency in or familiarity with Javanese Islamic cultural practices. Data collection methods include observation, in-depth interviews, documentation, and focus group discussions. Through the application of this methodology, the study presents a model for integrating GM strategies with the MHB philosophy as practiced by batik MSMEs in Semarang City. This model is articulated through four principal findings: First, Eco-Philosophy Integration Model. This concept emphasizes the implementation of MHB philosophy within green marketing as a sustainable business model. Second, Active Patience Concept. This notion reinterprets the traditional understanding of "patience," transitioning it from a passive interpretation to one characterized by active strategic thinking. Third, Value-Driven Business Paradox. This phenomenon highlights how businesses driven by MHB moral values can achieve considerable social and ecological impacts, even in the presence of modest financial returns, thereby creating alternative success metrics. Fourth, Cultural-Modern Communication Gap. This finding identifies the discrepancies between the comprehension of MHB philosophy and the pragmatic mindset of contemporary consumers. The four primary findings, representing a model for the integration of GM strategies with the MHB philosophy in Javanese Islamic culture, are intended to provide valuable strategic contributions to batik MSMEs in Semarang City.

The Role of Whistleblowing Systems and Ethical Culture as Moderation in The Prevention of Financial Reporting Fraud Willyanto Kartiko Kusumo; Nanang Ari Utomo; Purwati Purwati
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2081

The purpose of this study was to analyze the consistency of factors that affect the intention of behavior based on The Theory of Planned Behavior with whistleblowing and ethical culture as a variable of moderation in fraud prevention. The sampling method used is purposive sampling. Respondents consisted of 109 finance/accounting managers from 27 state-owned companies in Semarang. Data analysis was done by structural equation modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The novelty of this study, is first, the addition of whistleblowing and ethical culture as moderation variables, which can affect the intention of behavior in fraud prevention. Second, there is an additional one new independent variable, namely moral commitment, can be a driving factor that adds to the accuracy of predictions of one's behavioral intentions. The results showed that behavioral attitudes, subjective norms, behavioral control and moral commitment have a positive and significant effect on the intention of fraud prevention behavior where the value of t count is greater than T table (>1.64) and p-value is smaller than alpha 5% (0.000 < 0.05). As for the moderation variable, the findings suggest that ethical culture can strengthen the influence of behavioral intentions on fraud prevention. However, whistleblowing does not contribute significantly because employees still have difficulty understandingreporting procedures. Therefore, companies need to strengthen whistleblowing systems with collaboration between departments supported by top management, such as regular internal audits, strict anti-fraud policies, building a culture of transparency and integrity and providing secure reporting channels to improve internal controls, as part of fraud prevention. This research provides an academic contribution in understanding the relationship between various factors that drive behavior in fraud prevention efforts in realizing transparent, accountable and integrity financial governance.

The Effect Of Price And Product Quality On Purchase Decisions With Customer Reviews As An Intervening Variable On Shopee E-Commerce Irene Nathalia Setiawan; Bambang Heriawan; Rusdiana Permanasari; Willyanto Kartiko Kusumo
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.11830

The presence of fast-growing digital technology facilitates the transfer of information and communication in order to be possible. There are even innovations created in order to facilitate buyers and sellers to act as a third party or intermediary in their online transactions, which is the marketplace. In the case of online transactions, the consideration of buyers to the price and quality of products plays an important role in making a purchase. The customer reviews posted in the internet had also been considered as one of the factors that influence customers in making purchases in the Shopee e-commerce website. The approach of quantitative research was applied in this study through the questionnaire survey that was distributed to 100 respondents through Slovin’s formula analyzed using SmartPLS 4.0 software. The main objective of this study is to assess the effect of price and quality of the product in purchase decision-making, wherein the customer review is the intervening variable in the Shopee e-commerce. The findings prove that there is a positive and significant effect of the price and quality of products in the results of research. The price and quality of products significantly affect the performance in a positive manner. The review of expectations also includes positive changes that occur due to consumer society in making improvements

Multivariate Analysis Model in Measuring the Level of the Efficiency Islamic Banking Industry Willyanto Kartiko Kusumo; Muljono Muljono
Economics and Business Solutions Journal Vol. 3 No. 2 (2019): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Efficiency is one of the performance parameters underlying an organization. Efficiency in the world of banking is one of the performance parameters that is quite popular and widely used because it is the answer to the difficulties in calculating banking performance measurements. The measurement of banking efficiency can be done with Multivariate Analysis. Multiveriate is a methodology for determining relative efficiency and managerial performance based on empirical data. In this method, profit is modeled to be deviated from its profit efficient frontier which is influenced by the input and output functions. The sample of this study was 40 Islamic Commercial Banks and Islamic Business Units for 4 years starting from 2014-2018 which were analyzed using the STATA 8 technique with panel data. The results of this research show that Islamic banks are technically efficient based on intermediation (100%) and the efficient scale based on intermediation and production. Efficiency can be increasing liquid assets, while based on production approach.

An Empirical Review of Audit Delay : Firm Size as Moderating Variable Ardiani Ika Sulistyawati; Willyanto Kartiko Kusumo; Arief Himawan Dwi Nugroho; Hernandi Julius
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12048

This study aims to investigate the influence of auditor quality and company profitability on audit delay, with company size serving as a moderating variable. A quantitative research approach is employed, utilizing audited financial report data from manufacturing firms listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sample is selected using a purposive sampling technique, comprising 127 companies over a three-year observation period, resulting in a total of 381 observations. The analysis is conducted using multiple regression and moderated regression analysis (MRA), processed with SPSS version 25. The findings reveal that auditor quality does not significantly affect audit delay, whereas profitability and company size exert a significant influence on audit delay. Furthermore, company size does not moderate the relationship between auditor quality and profitability on audit delay

Title

Found 22 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 22 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 22 Documents
Search