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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Akuntansi Profesi Jurnal Ilmiah Mahasiswa FEB Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan International Journal of Social Science and Business International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) Communicare : Journal of Communication Studies Jurnal Informatika Ekonomi Bisnis Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomika dan Dinamika Sosial International Journal of Accounting & Finance in Asia Pasific Studi Ekonomi dan Kebijakan Publik Jurnal Informatika Ekonomi Bisnis Journal of Development Economic and Social Studies (JDESS) Contemporary Studies in Economic, Finance and Banking (CSEFB) Islamic Economics and finance in Focus (IEFF) Digital Theory, Culture & Society
Silvi Asna Prestianawati
Faculty Of Economics And Business, Universitas Brawijaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Financial Statement Fraud Risk and Financial Distress of Family Business: Socio-Emotional Wealth (SEW) Perspective Abdul Ghofar; Amran Rasli; Silvi Asna Prestianawati
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.75145

Abstract

This study examines the risk of financial statement fraud in family businesses and explores financial distress as a moderating variable. The research sample consists of 306 businesses in Indonesia. The findings reveal that family businesses in Indonesia tend to avoid fraud to protect their family reputation, consistent with the Socio-Emotional Wealth (SEW) theory. However, financial distress is also found to mitigate the negative effects of family ownership on the risk of financial statement fraud. Furthermore, the results indicate no significant difference between the first and second-generation controllers in their attitudes towards the risk of financial statement fraud, aligning with the SEW theory. This research contributes to the accounting literature by providing insights into the unique dynamics of family businesses, particularly in the context of financial distress. It highlights the importance of considering both family ownership and financial conditions when assessing the risk of fraud. These findings are valuable for family business owners, policymakers, and practitioners, offering guidance on maintaining business value and implementing effective governance policies to prevent financial statement fraud.
Dampak Kepemilikan Ponsel terhadap Pendapatan Petani: Bukti Dari Mikrodata di Indonesia Fazaalloh, Al Muizzuddin; Prestianawati, Silvi Asna; Athoillah, Moh.
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.76599

Abstract

Farmers in Indonesia play a crucial role in providing staple foods for the community. However, the welfare of farmers remains an unresolved issue to date. With the advancement of technology, collaboration between agricultural activities and the utilization of technology such as mobile phones should be possible, which can increase farmers' income. This study aims to analyze how mobile phone ownership among farmers can improve the welfare of farmers in Indonesia. Using microdata sourced from the World Bank's Global Financial Inclusion Index, this research employs Ordered Logistic Regression to analyze the data. The results of the data analysis indicate a significant tendency of variables such as gender, age, farmers' residential location, and savings behavior towards increasing farmers' income associated with farmers' mobile phone ownership. With the significance generated from these variables, this study can serve as a basis for agricultural stakeholders and policymakers to determine more beneficial agricultural strategies and strengthen policies that can improve farmers' welfare in the current digital era.
Apakah Wabah Covid-19 Mempengaruhi Pariwisata Internasional di Indonesia? Fazaalloh, Al Muizzuddin; Prestianawati, Silvi Asna; Asyrof, Rifqi Aqil; Fawwaz, Muhammad
Jurnal Akuntansi Profesi Vol. 15 No. 01 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i01.76598

Abstract

Sektor pariwisata merupakan salah satu sector yang paling terdampak oleh penyebarannya COVID-19. Kebijakan pembatasan mobilisasi warga menyebabkan keruntuhan besar di sektor pariwisata baik di tingkat domestik maupun internasional. Pembatasan mobilisasi masyarakat menyebabkan penangguhan perjalanan baik darat, laut dan udara dan jika berlangsung lama, perusahaan-perusahaan ini tentu akan menderita secara finansial. Dalam studi ini, penulis  mempertimbangkan bagaimana pariwisata internasional di Negara ASEAN terpengaruh oleh Covid-19 dan apakah secara kausal saling mempengaruhi.  Beberapa negara seperti Thailand dan Vietnam mengambil langkah-langkah yang tidak pasti tentang pembukaan kembali ekonomi untuk operasi bisnis dan sosial. Negara ASEAN menjadi fokus dalam penelitian ini dikarenakan Negara ASEAN khususnya Negara Asia tenggara memiliki peningkatan kasus COVID-19 yang lebih tinggi dibandingkan Negara lainnya. Dalam menganalisis dampak pandemic Covid-19 terhadap jumlah kunjungan wisatawan asing dari negara-negara ASEAN di Indonesia, penulis menggunakan data dari Badan Pusat Statistik (BPS) dan data tentang pandemic Covid-19 kami akses dari Our World in Data. Penulis menggunakan data bulanan dari periode bulan ke-3 tahun 2020 hingga bulan ke-12 tahun 2022. Variabel dependent yang digunakan dalam penelitian ini adalah kunjungan wisatan asing dari negara-negara ASEAN, dimana negara-negara ASEAN tersebut adalah Brunei Darussalam, Malaysia, Filipina, Singapura, Thailand, Vietnam, Laos, Kamboja, dan Myanmar. Sedangkan variabel independentnya adalah pandemic Covid-19 yang dproksi melalui empat variabel, yakni: total kasus, kasus baru, kematian baru, vaksinasi baru. Kemudian, variabel pendapatan per kapita adalah variabel control dalam penelitian ini.
JUMLAH ATM DAN INDIKATOR EKONOMI: STUDI KASUS PADA OECD-16 Sih Handika, Kharina Martha; Prestianawati, Silvi Asna
Contemporary Studies in Economic, Finance and Banking Vol. 3 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/csefb.2023.03.1.04

Abstract

The OECD countries are countries that have rapid digital development, so this study aims to examine the influence of commercial bank branches, inflation, and broad money on the number of Automated Teller Machines (ATMs) in the OECD-16 countries during 2017-2020. This research uses a quantitative approach with panel data regression analysis method. The results of the study show that commercial bank branches has a positive and significant influence on the number of ATMs, while broad money has a negative and significant influence. Meanwhile, the inflation variable does not have a significant influence on the number of ATMs. This research is expected to provide a positive contribution to the banks in improving the quality of banking services that support the needs of customers by ensuring the level of security and comfort of customer transactions, as well as providing development of ATM features.
ANALISIS DETERMINAN PENYALURAN KREDIT NEGARA-NEGARA DENGAN PENYALURAN KREDIT TERTINGGI DAN TERENDAH DI DUNIA Puspita, Annisa Putri; Prestianawati, Silvi Asna
Contemporary Studies in Economic, Finance and Banking Vol. 3 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/csefb.2024.03.3.10

Abstract

This research aims to analyze the determinants of domestic credit distribution in countries with highest and lowest lending in the world. This research uses a quantitative descriptive approach with data panel regression method. The data is secondary data from the World Bank from 2013-2019 in Georgia, Vietnam, Thailand, Norwegia, Korea, Cina, Madagaskar, Bulgaria, Guyana, Indonesia, Guatemala, and Bangladesh. The implication of this research is expected to be able to contribute towards government policy, namely improving credit quality in Georgia, Vietnam, Thailand, Norwegia, Korea, Cina, Madagaskar, Bulgaria, Guyana, Indonesia, Guatemala, and Bangladesh. The results show that GDP and tax are significant to domestic credit distribution in countries with highest and lowest lending in the world, while interest rates have no significant effect.
PENGARUH PENDAYAGUNAAN ZAKAT PRODUKTIF TERHADAP KESEJAHTERAAN MUSTAHIK PADA PROGRAM UNIT USAHA EKONOMI KELUARGA Ghifar, Muhammad Dzil; Prestianawati, Silvi Asna
Islamic Economics and finance in Focus Vol. 2 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ieff.2023.02.01.04

Abstract

Zakat has the potential to be an effective means of empowering the people's economy. Seeing from the majority of Indonesia's population, the majority adheres to Islam. The large number of Indonesians who embrace Islam is 87.2% or around 207,176,162 people of all religions recognized in Indonesia. The main weakness of mustahik to be able to start a small business is actually the mental attitude and readiness of business management. For this reason, giving zakat with the aim of starting a productive business at the initial stage must be accompanied by a companion who is able to educate mustahik. This study aims to analyze the role of utilization of productive zakat on the welfare of mustahik in the Family Economic Business Unit program at the Amil Zakat Infaq Shadaqah Muhammadiyah Institute. This research was conducted at Parepare in April 2023 involving 30 respondents who were selected using a non-probability sampling technique. Data analysis was performed using multiple linear regression methods. The results of this study indicate that the variable of business capital received has a significant effect on the welfare of mustahik, the variable of distribution of zakat has a significant effect on the welfare of mustahik, and the variable of utilization of zakat has a significant effect on the welfare of mustahik
The Impact Of Mobile Phone Ownership On Farmers' Income: Evidence From Microdata In Indonesia Fazaalloh, Al Muizzuddin; Prestianawati, Silvi Asna; Athoillah, Moh.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 03 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i03.77880

Abstract

Farmers in Indonesia play a crucial role in providing staple foods for the community. However, the welfare of farmers remains an unresolved issue to date. With the advancement of technology, collaboration between agricultural activities and the utilization of technology such as mobile phones should be possible, which can increase farmers' income. This study aims to analyze how mobile phone ownership among farmers can improve the welfare of farmers in Indonesia. Using microdata sourced from the World Bank's Global Financial Inclusion Index, this research employs Ordered Logistic Regression to analyze the data. The results of the data analysis indicate a significant tendency of variables such as gender, age, farmers' residential location, and savings behavior towards increasing farmers' income associated with farmers' mobile phone ownership. With the significance generated from these variables, this study can serve as a basis for agricultural stakeholders and policymakers to determine more beneficial agricultural strategies and strengthen policies that can improve farmers' welfare in the current digital era.
Does the Covid-19 Pandemic Affect International Tourism in Indonesia? Fazzaalloh, Al Muizzuddin; Prestianawati, Silvi Asna; Asyrof, Rifqi Aqil; Fawwaz, Muhammad
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 04 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i04.77881

Abstract

The tourism sector is one of the sectors most affected by the spread of COVID-19. The policy of restricting the mobilization of citizens caused a major collapse in the tourism sector both at the domestic and international levels. Restrictions on people's mobilization led to the suspension of travel by land, sea and air and if it lasts for a long time, these companies will certainly suffer financially. In this study, the author considers how international tourism in ASEAN Countries is affected by Covid-19 and whether it causally affects each other. Some countries such as Thailand and Vietnam are taking uncertain steps about reopening the economy for business and social operations. ASEAN countries are the focus of this research because ASEAN countries, especially Southeast Asian countries, have a higher increase in COVID-19 cases than other countries. In analyzing the impact of the Covid-19 pandemic on the number of foreign tourist arrivals from ASEAN countries in Indonesia, the author uses data from the Central Statistics Agency (BPS) accessed from https://www.bps.go.id/ and data on the Covid-19 pandemic we access from https://covid.ourworldindata.org/data/latest/owid-covid-latest.csv. The author uses monthly data from the 3rd month period of 2020 to the 12th month of 2022. The dependent variable used in this study is foreign tourist arrivals from ASEAN countries, where the ASEAN countries are Brunei Darussalam, Malaysia, Philippines, Singapore, Thailand, Vietnam, Laos, Cambodia, and Myanmar. While the independent variable is the Covid-19 pandemic which is proxied through four variables, namely: total cases, new cases, new deaths, new vaccinations. Then, the income per capita variable is the control variable in this study.
Irrational Choice of Bankers: Wealth or Welfare? Muttaqin, Aminullah Achmad; Noor, Iswan; Prestianawati, Silvi Asna
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1410

Abstract

The phenomenon of the high number of workers who are not absorbed in the workforce in Indonesia is a problem that is difficult to solve briefly. The lack of employment opportunities accompanied by problems with the level of education and expertise of the workforce in Indonesia has also become a polemic in the national development process. However, another fact occurs where workers tend to choose to leave several leading sectors in Indonesia, such as the financial sector, especially banking. It is feared that this condition will cause the banking sector as one of the sectors that drive the national economy, to lose qualified and loyal workers so that it will have an impact on production inefficiency in the banking sector and eventually will directly impact the community considering the function of the bank as an intermediary institution. This study aims to reveal the motives for changing workers' behaviour in banking by using qualitative methods and a phenomenological approach. This research is expected to contribute to the improvement of the employment system in the financial sector, especially banking, to absorb qualified and loyal workers to the company. Thus, macroeconomically, it is to reduce the voluntary unemployment rate in order to accelerate national development as a whole.
Do Institutional and Banking Cost Affect Investment in ASEAN? Manzilati, Asfi; Prestianawati, Silvi Asna; Imamia, Tsumma Lazuardini
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1409

Abstract

ASEAN is one of the actors in the world economy. With the launch of Forging Ahead Together, it is hoped that ASEAN can strengthen its economy and attract foreign investors to invest. The entry of large foreign investment into ASEAN is an opportunity for global investors. On the other hand, the factors that affect investment are from economic as well as non-economic. One important economic factor is banking costs because investment activities are inseparable from the presence of the financial sector which can cause costs and prices. Meanwhile, non-economic factors include institutional costs arising from the quality of a country's governance. This study uses a quantitative approach with panel regression analysis method to determine whether economic factors, namely bank costs or non-economic factors, affect the level of investment in ASEAN countries.
Co-Authors Abas, Imelda Hermilinda Abdul Ghofar Al Muizzuddin Fazaalloh, Al Muizzuddin Aminullah Achmad Muttaqin Amran Rasli Amran Rasli, Amran Aprilia, Yuyun Fahira Asfi Manzilati Asyrof, Rifqi Aqil Athoillah, Moh. Axellina Muara Setyanti Axellina Muara Setyanti, Axellina Muara Chanu, Ibemcha David Kaluge Devanto Shasta Pratomo Eny Lestari Widarni Fawwaz, Muhammad Fazzaalloh, Al Muizzuddin Ghifar, Muhammad Dzil Husain, Hilmi Alwan I Made Hary Kusmawan Imamia, Tsumma Lazuardini Iswan Noor Kusuma, Wennie Candra Kusumawardani, Alisya Dewi Kusumawardani, Amrita Puteri Wijaya Mahrinasari MS Muhammad Fawwaz Nurhalizah, Imelda Indri Pasya, Shahida Percy, Khayru Ambyarie Purnami, Ni Made Rina Puspita, Annisa Putri Raja Sahing, Intan Tiani Ratna Syifaun Nadliroh Saptarini, Ni Putu Ayu Finansya Septianto, Donny Setyanti, Acellina Muara Sih Handika, Kharina Martha Suharwan Hamzah Susilo Susilo Susilo Susilo Tamin, Annaurah Kireina Akmal Tsumma Lazuardini Imamia Wicesa, Nayaka Artha Wildan Syafitri Yuniar, Privo Divanya