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All Journal Kinerja Journal of Indonesian Economy and Business Syntax Literate: Jurnal Ilmiah Indonesia Kinerja: Jurnal Ekonomi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Perilaku dan Strategi Bisnis Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) The Indonesian Journal of Accounting Research JURNAL ILMIAH GEMA PERENCANA ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Balance: Jurnal Ekonomi
Julianto Agung Saputro
Sekolah Tinggi Ilmu Ekonomi YKPN
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Do you know Company Value? It's Depend on Accounting Disclosure and Performance Environment: Evidence from Indonesian Country Saputro, Julianto Agung; Indraswono, Cahyo
KINERJA Vol. 26 No. 2 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i2.5765

Abstract

This research is important to do to find out the factors that affect the firm value. Therefore, researchers want to examine the effect of ADCE and environmental performance on firm value. Researchers used the 2016 GRI standards to measure environmental performance. The results of this study are expected to add/strengthen empirical evidence regarding legitimacy theory and the triple bottom line concept as well as deepen knowledge about what factors can affect firm value, which can be used as additional references for research. in the future and hopes to add to the company's initiatives in preserving the environment. This study provides the following conclusions accounting disclosure Carbon emissions have a negative effect on firm value and environmental performance has a positive effect on firm value. This means that if the environmental performance of a company is getting better, it can increase the value of the company because investors will give a positive response by buying company shares so that it can increase share prices which have implications for increasing company value. For the government, if ADCE is made as a regulation, what must be considered is to provide a third party as a verifier in the calculation of carbon emissions so that the ADCE disclosed by the company can be trusted. For companies, if they want to disclose carbon information voluntarily, it is better to choose which information should be disclosed.
The Effect Of Independence, Due Professional Care, And Audit Intensity On Audit Quality (Case Study At A Public Accounting Firm In Indonesia During The Covid-19 Pandemic) Pramesti, Nataza Intan; Saputro, Julianto Agung; Kusuma, Manggar Wulan
Jurnal Ekonomi Balance Vol. 19 No. 1 (2023): June 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i1.11109

Abstract

The aims of this research are to describe the influence of: (1) influence of independence on audit quality in public accountant firms Indonesia. (2) influence of due professional care on audit quality in public accountant firms Indonesia. (3) influence of intensity examination on audit quality in public accountant firms Indonesia. Types of data on this research is primary data in the form of a questionnaire. Population of the research is an auditor who worked the public accountant and work from home during pandemic covid-19. Convenience sampling methods used is obtained from 118 respondents. From 133 questionnaires that were collected, there are 15 data cannot be used. Test requirements analysis included tests for normality, linearity test multicolinearity test, and heteroscedasticity test. The result of the research show that: (1) There is no effect between independence on audit quality, it proved by tcount, smaller than ttable namely 1,248 < 1,98 and the value of significance of 0,215 > 0,05. (2) There is significant effect between due professional care on audit quality, it proved by tcount  larger than ttable namely 2,946 > 1,98 and the value of significance of 0.004 < 0,05. (3) There is significant effect between intensity examination on audit quality, it proved by tcount  larger than ttable namely 4,244 > 1,98 and the value of significance of 0.000 < 0,05.
Social Media Marketing Activities and Consumer Brand Engagement: The Moderating Role of Gamification among Generation Z E-Commerce Users Savitri, Erlina Nadja; Saputro, Julianto Agung
Jurnal Maksipreneur Vol 15 No 1 (2025)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v15i1.2568

Abstract

This study examines the effect of Social Media Marketing Activities (SMMAs) on Consumer Brand Engagement (CBE) by considering the moderating role of gamification within the framework of the Elaboration Likelihood Model (ELM). The research focuses on Generation Z as active users of e-commerce platforms in Indonesia. Data were collected through an online survey involving 220 respondents and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results indicate that the dimensions of entertainment, trendiness, and customization have a significant effect on consumer brand engagement, while interactivity and electronic word of mouth do not exhibit significant effects. Furthermore, gamification is found to strengthen most of the relationships between social media marketing activities and consumer brand engagement, except for the electronic word of mouth dimension. These findings suggest that emotional and experiential factors play a dominant role in shaping Generation Z consumers’ engagement. This study enhances digital marketing literature and provides practical insights for e-commerce companies to develop more effective, experience-focused marketing strategies.
Pengaruh Rasio Early Warning System terhadap Solvabilitas dengan Komite Audit sebagai Variabel Moderasi Royke Yan Loudewyk Sampow; Julianto Agung Saputro; Ira Geraldina
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 4 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i4.6429

Abstract

Penelitian ini bertujuan menganalisis pengaruh rasio Early Warning System (EWS) yang meliputi likuiditas, profitabilitas, beban klaim, retensi sendiri, dan ukuran perusahaan terhadap solvabilitas yang diproksikan dengan Risk-Based Capital (RBC), dengan komite audit sebagai variabel moderasi. Riset dilatarbelakangi lemahnya penerapan EWS, rendahnya kualitas tata kelola, serta meningkatnya kasus gagal bayar yang mengurangi kepercayaan publik pada industri asuransi di Indonesia. Data panel sebanyak 72 observasi dari 12 perusahaan asuransi terdaftar di BEI periode 2018–2023 dianalisis menggunakan Fixed Effect Model yang ditentukan melalui uji Chow dan Hausman. Validitas model diuji melalui uji asumsi klasik, sedangkan heteroskedastisitas diatasi dengan Feasible Generalized Least Squares (FGLS) menggunakan robust errors. Moderasi diuji dengan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa solvabilitas dipengaruhi signifikan oleh likuiditas, retensi sendiri, dan ukuran perusahaan, sedangkan profitabilitas dan beban klaim tidak signifikan. Peran komite audit bersifat selektif: memperkuat pengaruh ukuran perusahaan, menekan dampak beban klaim, namun melemahkan pengaruh likuiditas. Secara teoretis, penelitian ini memperluas Signaling Theory dengan bukti bahwa tata kelola dapat memperkuat atau melemahkan sinyal keuangan. Secara praktis, hasil penelitian menekankan pentingnya manajemen kas, strategi retensi yang optimal, dan pengawasan komite audit yang efektif dalam menjaga permodalan serta memulihkan kepercayaan publik pada industri asuransi.
Pengaruh Struktur Modal, Likuiditas, Dan Intellectual Capital Terhadap Nilai Perusahaan Ahmad Ramadhan; Julianto Agung Saputro
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.24020

Abstract

The development of the technology sector in Indonesia requires companies to be able to maintain their company value in the midst of increasingly fierce digital competition. This study aims to analyze the influence of capital structure, liquidity, and intellectual capital on the value of technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The data used is secondary data in the form of annual financial statements obtained from the IDX's official website. This study uses a quantitative approach with a sample of 19 technology companies selected through the purposive sampling method. Data analysis was carried out using panel data regression with a Fixed Effect Model (FEM) approach. The results of the study show that capital structure does not have a significant effect on the value of the company, while liquidity and intellectual capital have a significant effect on the value of the company. These findings indicate that the company's ability to manage liquid assets and optimize intellectual capital is an important factor in increasing the value of technology sector companies in Indonesia.
Tata Kelola Gereja: Sebuah Tinjauan Sistematis Literatur Wisnu Haryo Pramudya; Julianto Agung Saputro; Atika Jauharia Hatta
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.260

Abstract

This study is a qualitative research that aims to systematically examine the scholarly literature on church governance over the past three decades, with a focus on identifying key concepts, practices, challenges, and opportunities in church management from theological, organizational, and cultural perspectives. The primary issue addressed is the absence of a conceptual consensus and clear indicators of ecclesiastical governance success, as well as the lack of studies integrating systematic approaches across traditions and disciplines. This research addresses a gap in the literature by providing a comprehensive and systematic review of the evolution and practices of church governance. Utilizing the Systematic Literature Review (SLR) method based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and the Scopus database, 20 selected scholarly articles were analyzed thematically and bibliometrically. The analysis reveals that church governance has evolved from hierarchical and centralized models toward more participatory and contextual patterns, influenced by social, political, and theological dynamics. The findings also highlight the importance of integrating Gospel values, transparency, congregational participation, and sensitivity to local contexts in designing governance models that are relevant in the modern era. Nonetheless, normative, structural, and cultural challenges remain significant obstacles to effective and inclusive church management practices.
Co-Authors Ahmad Ramadhan Arif Budiarto Aruman Atika Jauharia Hatta Hambali Cahyo Indraswono, Cahyo Danur Damar Sasongko Etty Puji Lestari Ira Geraldina Ira Geraldina Kusuma, Manggar Wulan Lilis Setiawati Mahardian Mustiko Nugroho Nimas Kurnia Utami Nurma Gumpita Sabrina Lestari Pramesti, Nataza Intan Prentha, Rafid Rizal Diansyah Royke Yan Loudewyk Sampow Savitri, Erlina Nadja Theresia Trisanti Tri Ciptaningsih Widyasti, safira Anggra Wisnu Haryo Pramudya