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All Journal Dinamika Akuntansi Keuangan dan Perbankan Measurement : Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Atma Jaya Accounting Reseach (AJAR) Jurnal Riset Terapan Akuntansi Jurnal Darma Agung Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Cahaya Mandalika Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Abdimas Musi Charitas Contemporary Journal on Business and Accounting Mamangan Social Science Journal INJURITY: Journal of Interdisciplinary Studies Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance
Suwandi Ng
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Understanding of The Effectiveness of Digitizing Economic Management In Profitable and Sustainable Small Business Development Practices Jacob, Jufri; Purbaningsih, Yuli; Sembiring, H. MR. Ulung; Ng, Suwandi; Septo Pramesworo, Ignatius
Jurnal Mamangan Vol 12, No 1 (2023): Jurnal Ilmu Sosial Mamangan Accredited 3 (SK Dirjen Ristek Dikti No. 158/E/KPT/
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i1.6464

Abstract

The importance of understanding digital-based economic governance to achieve effectiveness in implementing profitable and sustainable small business development is essential to research. The author sees that only a few technology-based minor business development themes have shown the effectiveness of economic governance with the help of technology. We searched our data electronically in several journals, which included several publications, including Emerald Group Publishing, Elsevier publication, Pearson, UK, Willy online library, Taylors & Francis publications, Springers publications, IEEE publications, and several publications that discuss issues of economic development based on technology. After a series of data analyses involving several data analysis techniques under a phenomenological approach, we can finally conclude that the effectiveness of digital-based economic governance is an essential strategy and approach in developing a sustainable and profitable small business enterprise. The reason is that technology with innovative capabilities and transformation can provide convenience for business implementers to run their businesses effectively and efficiently toward being productive.
HEDGING SEBAGAI PEMEDIASI PADA PENGARUH FINANCIAL DISTRESS TERHADAP FIRM VALUE Ng, Suwandi; Daromes, Fransiskus E.
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.4757

Abstract

The purpose of this study is to examine how financial distress affects firm value while using hedging as a kind of mediation. This research model uses stakeholder theory and signal theory. Explanatory research falls under this category. Data was gathered from businesses in the consumer goods category that were listed on the Indonesian Stock Exchange between 2018 and 2020. Regression analytic techniques, and Sobel tests are all used in this study to examine the role of hedging as a mediating variable. The findings of this study demonstrate that financial distress significantly affects hedging and corporate value. In addition, the Sobel test's findings demonstrate that hedging mediates the impact of financial distress on firm value.
Exploration of Blockchain-Based Financial Models in Digital Asset Management: A Case Study in the Property and Real Estate Industry PA Andiena Nindya Putri; Susanti Usman; Ng, Suwandi; I Ketut Kusuma Wijaya; Hedar Rusman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): 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.v5i2.2633

Abstract

This article presents a comprehensive literature review exploring the application of blockchain-based financial models in digital asset management, focusing on the property and real estate industry. Blockchain technology has garnered significant attention for its potential to revolutionize traditional financial systems by offering transparent, secure, and decentralized solutions. In the context of asset management, blockchain's immutable ledger and smart contract functionalities promise increased efficiency, reduced costs, and enhanced trust among stakeholders. Through a systematic review of existing literature, this study synthesizes key findings regarding the adoption, challenges, and opportunities of blockchain-based financial models in property and real estate asset management. The analysis encompasses aspects such as tokenization of assets, smart contracts for automated transactions, regulatory considerations, and industry-specific use cases. By examining current research and industry practices, this article contributes to a deeper understanding of how blockchain technology can reshape financial models and management strategies within the property and real estate sector.
Application of Big Data Technology in Financial Auditing: Challenges, Opportunities, and Implications for the Accounting Profession Hendrawan, Henky; Suwandi Ng; Rusiana Sari, Agustin; Azizi, Muhammad; Verawaty
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): 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.v5i3.2829

Abstract

The integration of Big Data technology in financial auditing has transformed traditional auditing practices, offering significant opportunities for enhancing audit quality and efficiency. This literature review examines the challenges, opportunities, and implications of Big Data technology in the accounting profession. It explores how Big Data tools and techniques can improve data analysis, risk assessment, and fraud detection. However, the adoption of Big Data also presents challenges, such as data privacy concerns, the need for specialized skills, and the complexity of managing large datasets. This review highlights the current state of research in this field and provides insights into the future directions for incorporating Big Data in financial auditing. The findings underscore the necessity for continuous professional development and the adaptation of regulatory frameworks to fully harness the benefits of Big Data technology
PENGUJIAN VARIABEL PREDIKTOR EARNING QUALITY DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN Ng, Suwandi; Daromes, Fransiskus Eduardus; Novita, Agnes
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11121308

Abstract

ujuan penelitian ini adalah untuk menguji enterprise risk management, financial capacity, sustainability reporting performance yang berperan sebagai variable prediktor earning quality dan dampaknya terhadap nilai perusahaan. Model penelitian dibangun berdasarkan teori keagenan dan teori pemangku kepentingan. Penelitian ini menggunakan data sekunder. Sumber data dalam penelitian ini adalah laporan tahunan dan laporan keberlanjutan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel 37 perusahaan non keuangan. Analisis data dilakukan melalui regresi dan analisis jalur serta pengujian sobel. Hasil penelitian ini menunjukkan bahwa enterprise risk management, sustainability reporting performance, sebagai variable predictor earning quality berpengaruh positif dan signifikan terhadap nilai perusahaan. Financial capacity berpengaruh negatif terhadap earning quality. Pengujian sobel mengkonfirmasi bahwa earning quality memediasi pengaruh enterprise risk management, financial capacity, sustainability reporting performance terhadap nilai perusahaan. Kata-kata kunci: Enterprise Risk Management, Financial Capacity, Sustainability Reporting Performance, Earning Quality, Nilai Perusahaan
FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN Ng, Suwandi; Daromes , Fransiskus E.; Lukita, Merlin; Bangun, Yakobus K.; Lukman
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/1wj1vp80

Abstract

This research demonstrates that philanthropic activity is a predictor of firm value through financialperformance. The population used is all non-financial companies listed on the Indonesia StockExchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, whichwere selected by purposive sampling method. The results of this study indicate that philanthropy has asignificant effect on financial performance but not significant on firm value. However, another findingreveals that financial performance has a significant effect on firm value. Based on Sobel's test results,it shows that financial performance mediates the effect of philanthropy on firm value.
PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT Tangke, Paulus; Ng, Suwandi; Tungadi2, Erica
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ptjaaz98

Abstract

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on auditjudgment through Professional Skepticism as an intervening variable. The population in this study is aPublic Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting FirmDirectory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and usingpurposive sampling method. Sources of data in this study are primary data collected throughquestionnaires. This study use multiple linear regression analysis and path analysis.The resultsshowed that experience has a negative and not significant on professional skepticism, task complexityhas a negative and significant on professional skepticism, self efficacy has a positive and significant onprofessional skepticism. Experience, self efficacy, and professional skepticism has a positive andsignificant on audit judgment. Task complexity has a negative and significant on audit judgment.Professional skepticism can not mediate the relationship between experience on audit judgment.Professional skepticism may mediate the task complexity and self efficacy on audit judgment.
The Influence of Managerial Ability and Capital Structure on Firm Value: Cost of Equity as a Mediating Variable Santoso, Clara Alverina; Ng, Suwandi
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/jn7ss158

Abstract

The purpose of this study was to investigate the effect of managerial ability and capital structure on cost of equity, the influence of managerial ability, capital structure and cost of equity on firm value and the mediating role of cost of equity on managerial ability and capital structure on firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019 – 2021. The total sample was 178 companies for 3 years which were selected using a purposive sampling method. This study uses secondary data in the form of annual reports and financial reports obtained from the IDX database, yahoo finance, and the company's official website. The results of this study indicate that managerial ability and the capital structure of financial statements can increase the cost of equity. The findings also indicate that managerial ability and cost of equity can increase firm value, while capital structure can reduce firm value. These findings imply that companies must pay attention to debt management issues and managerial capabilities in increasing firm value because the company is always paid attention to by all stakeholders.
The Effect of Competence and Career Development on Managerial Performance: Work Motivation as a Mediator (Empirical Study at the Primary Tax Service Office in South Sulawesi) Mayairani Nurdiana, Triasmi; Randa, Fransiskus; Ng, Suwandi
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/gk6xsh11

Abstract

This study aims to empirically investigate the influence of competence and career development of account representatives on managerial performance. The influence was tested both directly and indirectly through work motivation. The research model was built within the framework of self-determination theory. Data were collected from account representatives from all Primary Tax Service Offices in South Sulawesi using purposive sampling. Online questionnaire was applied to collect data. Data analysis was carried out through multiple regression and Sobel test. The results of the study reveal that competence and the career development of account representatives influence work motivation as well as managerial performance. Further testing using the Sobel test reveals that work motivation mediates the influence of both competence and career development on managerial performance. The results of the study support the self-determination theory of how individuals have the drive to improve their performance based on their experiences with the process of developing competence and their careers in the organization.
Co-Authors Agnes Novita Ida S. Agung Putra Alfiana Alfiana Ana Mardiana Anantadjaya, Samuel PD Anthony Holly Ari Purwanti Asri, Marselinus Azizi, Muhammad Bangun, Yakobus K. Chandra, Livia Daromes , Fransiskus E. E. Daromes, Fransiskus Edo, Theobaldus Juniardy Edo Ferdinandus Sampe Fery Fery Fransiskus Eduardus Daromes Fransiskus Randa Gautama, Erik Gunawan, Emylia Kusuma Hedar Rusman Hendrawan, Henky Holly, Anthony I Ketut Kusuma Wijaya IRDAWATI Jacob, Jufri Jehadun, Maximus Kampo, Kunradus Kampo, Kunradus KARTIKANINGRUM, SARI Liangdri, Jeniva Zefanya Limang, Andrian Limbunan, Excel Liviana Tansil Lukita, Merlin Lukman LUKMAN, LUKMAN Lumentah, Natalia Reyne Mardiana, Ana Mayairani Nurdiana, Triasmi Nurcahaya, Claudya Ottong, Ervina PA Andiena Nindya Putri Pamungkas, Eko Wiji Prananingrum, Dwi Kartika Purbaningsih, Yuli Robert Jao Rusiana Sari, Agustin sabil sabil, sabil Safira, Riata Dheasita Santoso, Clara Alverina Sembiring, H. MR. Ulung Septo Pramesworo, Ignatius Suryady, Ardi Tjiang Y Susanti Usman Tanamal, Cherly E Tangke, Paulus Tanzil, Wenny Yuliana Thamrin, Emelyn Hosni Tungadi2, Erica Verawaty Yadikarsa, Kevin Indra