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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Gadjah Mada International Journal of Business Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen The Indonesian Journal of Accounting Research BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Monas: Jurnal Inovasi Aparatur Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Abdimas Bina Bangsa Jurnal Manajemen dan Kewirausahaan Indonesian Journal of Business, Accounting and Management Journal of Accounting Research, Organization and Economics (JAROE)
Iman Sofian Suriawinata
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
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Pendirian Usaha Mans Organizer Siregar, Mochamad Annas Nasrudin; Suriawinata, Iman Sofian
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.24927

Abstract

Pendirian usaha event organizer (EO) menjadi peluang bisnis yang menjanjikan seiring meningkatnya kebutuhan masyarakat terhadap layanan acara yang profesional dan berkualitas. MANS Organizer hadir untuk mengatasi tantangan industri, seperti kurangnya standarisasi layanan, keterbatasan fleksibilitas dalam harga dan paket, serta kebutuhan pasar segmen menengah. Sebagai penyedia jasa kreatif, MANS Organizer merupakan organisasi kreatif dalam bidang pelayanan jasa penyelenggara acara (event organizer), untuk acara wedding, engagement, gathering, birthday dan berbagai acara korporasi. MANS Organizer juga merupakan penyedia jasa talenta modern seperti Master of Ceremony, Photographer, Videographer, Make-up Artist, dan Public Speaker untuk berbagai acara. Rancangan ini akan merancang rencana bisnis MANS Organizer melalui analisis PESTEL, Porter’s Five Forces, SWOT, dan VRIO, menghasilkan strategi agresif diferensiasi dengan fokus pada personalisasi layanan, optimalisasi teknologi digital, fleksibilitas harga, dan kolaborasi vendor. Hasil evaluasi menunjukkan kelayakan bisnis dengan ROI 117,8%, NPV positif, IRR 167%, dan Payback Period 10,15 bulan. Strategi inovatif dan mitigasi risiko yang terencana menjadikan MANS Organizer memiliki potensi besar untuk bersaing di industri EO, khususnya di Indonesia.
Literasi Digital dan Keuangan Pelaku UMKM Perempuan untuk Keberlanjutan Usaha Pranitasari, Diah; Suriawinata, Iman Sofian; Adyarini, Kus Tri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i3.1723

Abstract

The digital and financial literacy program for women-owned MSMEs aimed to enhance their ability to leverage digital technology and manage business finances effectively and sustainably. The program was implemented for MSME participants from the School Committee Communication Forum (FKKS) in Ciracas District, held from July 28 to 30, 2025. The method employed was interactive training, combining lectures, discussions, case studies, and hands-on practice using digital tools. Participants also received guidance in preparing financial plans and digital marketing strategies. The success indicators of this program included improved product innovation, the adoption of digital financial applications, and the use of digital marketing. The results showed a significant increase in participants’ understanding of digital media for promotion, application-based financial recording, pricing strategies, and capital management.
Analysis of stock trading volume, leverage, earning volatility, firm size, and dividend yield as determinants of stock price volatility Aditama, Aditama; Suriawinata, Iman Sofian
Indonesian Journal of Business, Accounting and Management Vol. 7 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v7i1.1579

Abstract

Recovery Version (See for detail) This study aims to analyze the effect of stock trading volume, leverage, earnings volatility, firm size, and dividend yield on stock price volatility in companies listed in the consumer goods industry sector on the Indonesia Stock Exchange (IDX). The period in this study is 5 years from 2018 to 2022. Samples were taken using a purposive sampling method with the criteria that they were registered in the consumer goods industry sector from 2016, continuously published annual financial reports, and did not perform stock splits during the study period. Thirty-five companies met these criteria. The data in this study are secondary, obtained from the company's financial statements. Multiple linear regression is used as a data analysis method. The results of this study indicate that stock trading volume, earnings volatility, and firm size have a significant positive effect on stock price volatility. The higher the value of stock trading volume, earnings volatility, and firm size, the higher the stock price volatility. Conversely, leverage has a negative and significant effect on stock price volatility. The higher the leverage, the lower the stock price volatility. Meanwhile, dividend yield has no impact on stock price volatility.
Analisis Strategi PT XYZ untuk Bertahan di Era Pandemi dan Tumbuh Berkelanjutan di Era Pasca Pandemi Rosanty, Oktaria; Suriawinata, Iman Sofian
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian bertujuan untuk mengevaluasi strategi yang telah diterapkan oleh PT XYZ untuk bertahan selama pandemi Covid-19, identifikasi strategi yang akan digunakan untuk meningkatkan kinerja secara berkelanjutan pada era pasca pandemi menggunakan metodologi deskriptif kualitatif dengan studi kasus. Pendekatan kualitiatif dengan dua jenis data yaitu data primer dan sekunder. Pengumpulan data terdiri dari observasi, wawancara, dan dokumentasi. Peneliti melakukan wawancara dengan key person di perusahaan yaitu Direksi, General Manager Hotel, Kepala Bagian/Divisi (Manager), dan mitra. Metode analisa data terbagi tiga kegiatan, yaitu reduksi data, penyajian data dan penarikan kesimpulan dengan menggunakan analisis internal, analisis PESTEL, analisis industri, analisis SWOT, matriks TOWS. Hasil penelitian menunjukkan bahwa selama pandemi perusahaan menerapkan strategi untuk mengurangi kerugian, seperti diversifikasi penjualan melalui promo yang kurang efektif akibat regulasi pemerintah berupa pembatasan perjalanan, strategi program efisiensi biaya tenaga kerja, dan penghematan operasional yang terbukti cukup berhasil menekan kerugian. Strategi lain seperti sertifikasi CHSE, kepatuhan protokol kesehatan meningkatkan reputasi hotel, strategi menunda investasi besar dan restrukturisasi pembayaran efektif menjaga kestabilan keuangan. Di era pasca pandemi, perusahaan perlu mengadopsi pendekatan strategis terintegrasi yang mencakup penguatan kanal digital, renovasi fasilitas, diversifikasi segmen pasar, peningkatan kompetensi SDM, pembentukan budaya risiko, penguatan citra keberlanjutan untuk membangun ketahanan operasional dan menciptakan nilai tambah yang relevan dan berkelanjutan.
Does the Implementation of SFAS 71 Affect Banks Loan Loss Provisioning Behavior and Equity Valuation? Suriawinata, Iman Sofian; Zulfiati, Lies; Rusli, Devvy
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.37312

Abstract

Objective It has been several reporting years since the implementation of SFAS 71, which became effective on January 1, 2020. This study aims to investigate the effect of adopting SFAS 71 on banks loan loss provisioning behavior, as well as on the value relevance of SFAS 71 in assessing the quality of banks loan portfolios.Design/Methodology A moderated generalized least squares regression method is used to analyze the panel data from a sample of 40 publicly traded commercial banking companies from 2016 to 2022.Results SFAS 71 provides unintended opportunities for bank managers to engage in strategic income smoothing practices through loan loss provisioning. However, the loan loss provisions calculated under the SFAS 71 appear to give more useful information for capital market participants in assessing banks' loan portfolio quality and risk. Therefore, adopting SFAS 71 has a favorable impact on bank equity valuation.Research limitations/implications The study period relating to the implementation of SFAS 71 coincides with the COVID-19 pandemic era. Therefore, the results obtained in this study may be attributed to the combined effect of SFAS 71 and the pandemic. Future studies using banking data post-COVID-19 are strongly recommended.Novelty/Originality This paper is the first to empirically investigate the effect of the adoption of SFAS 71 on banks loan loss provisioning behavior as well as its value relevance relating to the quality and riskiness of banks loan portfolios. This study contributes to the understanding of both the benefits and the potential misuse of SFAS 71.
Corporate tax planning, the use of SPV, board independence, and firm value Suriawinata, Iman Sofian; Almurni, Siti
Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i1.6383

Abstract

Although many studies discuss the significant role of special purpose vehicles (SPVs) in the corporate tax planning context, no prior empirical research exists on the value relevance of such use. Our study fills the gap by investigating the impact of the use of SPVs in corporate tax planning on firm value. Since tax planning is a risky endeavor, of particular interest is the role of corporate governance mechanisms in ensuring that firms select optimal levels of corporate tax planning activities and preventing managerial diversion of tax-saving related cash flows. Using moderated regression analysis on a sample of 119 listed non-financial firms from 2013 to 2017, we find that the use of SPVs in corporate tax planning enhances firm value and that corporate tax planning moderated by board independence also increases firm value.
Strategies for Building Student Engagement in Online Learning in Indonesia through Self-Determination Theory Pranitasari, Diah; Suriawinata, Iman Sofian; Prastuti, Dodi; Hermastuti, Pristina; Saodah, Enung S
Monas: Jurnal Inovasi Aparatur Vol. 7 No. 2 (2025)
Publisher : Badan Pengembangan Sumber Daya Manusia Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54849/monas.v7i2.294

Abstract

This study aims to analyze the influence of intrinsic motivation on students’ digital readiness in the post-pandemic era using the framework of Self-Determination Theory (SDT). The research employed a quantitative approach with a descriptive-verificative survey method. The respondents consisted of 230 undergraduate students from various public and private universities in Indonesia who had participated in online and hybrid learning. Data were collected through an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software.  The results indicate that intrinsic motivation has a significant effect on students’ digital readiness (R² = 0.62). All three SDT dimensions—competence, autonomy, and relatedness—positively influence digital readiness, with competence showing the strongest effect (β = 0.39), followed by autonomy (β = 0.27) and relatedness (β = 0.21). These findings emphasize that students’ digital readiness is shaped not only by technical skills but also by psychological factors related to intrinsic motivation.
Pengaruh Sistem Merit, Transparansi dan Integritas terhadap Pencegahan Nepotisme Pada Pemerintah Daerah Ati, Yolenta Tri Puji; Suriawinata, Iman Sofian
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.37009

Abstract

Penelitian bertujuan untuk menganalisa pengaruh sistem merit, transparansi dan integritas terhadap pencegahan nepotisme di pemerintah daerah. Penelitian ini menggunakan metode penelitian kuantitatif kausalitas. Data yang digunakan dalam penelitian ini adalah data sekunder yang didapat dari data MCP dan data SPI, produk data KPK, serta menggunakan data indeks sistem merit produk data KASN. Analisis data menggunakan SEM berbasis PLS dengan software SMART PLS 4.0 guna menganalisa dampak antara variabel dan besaran pengaruhnya. Hasil penelitian menunjukan sistem merit memiliki pengaruh positif dan paling kuat terhadap pencegahan nepotisme, disusul oleh integritas dan transparansi yang memiliki pengaruh positif namun pengaruh tersebut berada dalam kategori lemah. Hal ini menandakan daya dorong integritas dan transparansi terhadap pencegahan nepotisme lemah jika didalam pemerintah daerah masih terdapat desain kebijakan ataupun tata kelola yang disusupi diskresi pimpinan karena kepentingan pribadi maupun politik demikian juga dengan sistem merit bila dalam proses pelaksanaan tanpa pengawasan lembaga yang independen hanya akan berjalan sebagai pemenuhan kebutuhan adminitratif. Hasil dari penelitian ini juga menyandingkan dengan data Kepatuhan LHKPN dan data SPI tahun 2024.
Co-Authors Aditama Aditama Adyarini, Kus Tri Almurni, Siti Anoesyirwan Moeins Ati, Yolenta Tri Puji Basuki Toto Rahmanto Denty Melatijati Nurmalita Desy Jayanti Devvy Rusli Diah Pranitasari Doddi Prastuti Eka Yulianto Elin Tri Budiyani Enung Siti Saodah Erzyanto Yukama Hardian Abdi Hermastuti, Pristina Indra Sakti Irvan Noormansyah Kus Tri Andyarini Kusumaningtyas, Arini Mustikaningrum Kasaluri Lies Zulfiati Meita Pragiwani Melisa Maharani Mochammad Ridwan Mochammad Soleman Muhammad Anhar Pranitasari, Diah Prastuti, Doddi Prastuti, Dodi Pristina Hermastuti Ridwan Maronrong Rimi gusliana Rimi Gusliana Mais Rimi Gusliana Mais Rony Marthin Sitohang Rosanty, Oktaria Saodah, Enung S Septiliana Septiliana Setianingrum, Pristina Hermastuti Sharifuddin Husen Siregar, Mochamad Annas Nasrudin Wahyuni Suleman, Wahyuni