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All Journal Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Manajemen Terapan dan Keuangan JURNAL SISTEM INFORMASI BISNIS Jurnal Administrasi Bisnis Research Report - Social Science Jurnal Dinamika Akuntansi Asian Journal of Accounting Research International Research Journal of Business Studies (E-Journal) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jambura Accounting Review Aptisi Transactions on Technopreneurship (ATT) Jurnal Bisnis dan Akuntansi Business Management Analysis Journal (BMAJ) Jurnal Riset Akuntansi Aksioma Jurnal Mantik Jurnal Wacana Ekonomi Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Dan Bisnis Journal of Intelligent Decision Support System (IDSS) Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Economics and Business UBS Journal of Applied Data Sciences Jurnal Disrupsi Bisnis Jurnal Ilmiah Wahana Pendidikan Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) AJAR (Asian Journal of Accounting Research) (e-Journal) Dynamic Management Journal Jurnal Sains Teknologi dan Sistem Informasi Jurnal Ekonomi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan International Journal of Applied Finance and Business Studies Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ekonomi Perjuangan (JUMPER) ProBisnis : Jurnal Manajemen AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Sains dan Teknologi Jurnal Ekonomika Dan Bisnis Economic Reviews Journal IJFBP International Journal of Family Business Practices PENGABDIAN SOSIAL Journal of Social And Economics Research Business and Entrepreneurial Review Media Riset Bisnis & Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Mizania : Jurnal Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Journal of Economics and Business (JECOMBI) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) An Nuqud: Journal of Islamic Economics Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Innovative and Creativity International Journal of Pertapsi International Research Journal of Business Studies Journal of Education Transportation and Business Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS
Amelia Setiawan
Universtas Katolik Parahyangan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Veterinary Other

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Pengaruh FCF Dan Ukuran Perusahaan Terhadap Harga Saham Dimediasi Oleh Profitabilitas Joseph Ferigandhi Bede; Amelia Setiawan; Hamfri Djajadikerta
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.14065

Abstract

Penurunan IHSG pada pertengahan Maret 2025 didorong oleh kombinasi faktor internal dan eksternal. Studi ini bertujuan untuk mengidentifikasi dan menganalisis variabel yang dapat memengaruhi fluktuasi harga saham dalam industri konsumen non-siklik yang terdaftar di Bursa Efek Indonesia. Arus Kas Bebas (FCF) dan ukuran perusahaan diperiksa sebagai variabel independen, sedangkan profitabilitas diposisikan sebagai variabel mediasi. Dengan menggunakan pendekatan kuantitatif, penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan yang diaudit dan dianalisis dengan SmartPLS 3.0 melalui pengujian model dalam dan luar. Hasil empiris menunjukkan bahwa baik ukuran perusahaan maupun FCF tidak memiliki dampak langsung pada harga saham, sedangkan profitabilitas menunjukkan pengaruh langsung yang signifikan. Selain itu, baik FCF maupun ukuran perusahaan ditemukan secara signifikan memengaruhi profitabilitas. Analisis lebih lanjut menunjukkan bahwa profitabilitas berhasil memediasi hubungan antara ukuran perusahaan dan harga saham, meskipun tidak memediasi hubungan antara FCF dan harga saham.
HOW GOOD ARE INTERNAL CONTROLS IN PREVENTING FRAUD IN GOVERNMENT? A LITERATURE REVIEW Enung Nurhayati; Hamfri Djajadikerta; Amelia Setiawan
INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS Vol. 8 No. 1 (2025): Indonesian Journal Of Business And Economics
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/dfpbhn42

Abstract

This study aims to examine the effectiveness of the implementation of internal control in preventing fraud in the government sector. This study uses  the Systematic Literature Review (SLR) approach by analyzing 20 relevant national and international journal articles in the period 2016–2024. The results show that internally controlled controls that are designed and implemented effectively can narrow the chances of fraud, increase transparency, and strengthen governance accountability. However, there are a number of obstacles in its implementation, such as weak human resource capacity, lack of technology integration, and non-optimal organizational culture that supports integrity. In conclusion, internal control plays an important role in creating a clean and sustainable system of government, but its effectiveness is highly dependent on comprehensive structural, cultural, and technological support.
Pengaruh Intangible Assets Ratio, Operating Expense Ratio, dan Gross Profit Margin Terhadap Harga Saham pada Perusahaan E-Commerce Yang Terdaftar Di Bursa Efek Indonesia Fannyra Lianty; Hamfri Djajadikerta; Amelia Setiawan
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.5972

Abstract

Pertumbuhan pesat sektor e-commerce Indonesia menyoroti volatilitas harga saham meskipun volume transaksi kuat. Penelitian ini menguji pengaruh parsial dan simultan Intangible Assets Ratio (IAR), Operating Expense Ratio (OER), dan Gross Profit Margin (GPM) terhadap harga saham perusahaan e-commerce terdaftar di BEI periode kuartal IV 2021-IV 2024. Menggunakan pendekatan kuantitatif asosiatif dengan rancangan explanatory research, purposive sampling memilih tiga perusahaan (BUKA, GOTO, BELI) dengan 33 observasi kuartalan. Data sekunder dari laporan keuangan dianalisis melalui SPSS 27, meliputi statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji t, uji F, dan Adjusted R². Hasil menunjukkan IAR berpengaruh positif signifikan (sig. 0,005), OER tidak berpengaruh (sig. 0,129), sedangkan GPM berpengaruh negatif (sig. <0,001). Secara simultan, variabel menjelaskan 46,5% variasi harga saham. Simpulan menyatakan aset tak berwujud mendorong valuasi saham di perusahaan digital, sementara margin laba kotor menandakan inefisiensi operasional.
Strengthening the Foundations of Socialpreneurship through Integrated Reporting A Systematic Bibliometric Perspective Anna, Yane Devi; Djajadikerta, Hamfri; Setiawan, Amelia
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 1 (2026): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i1.666

Abstract

Concerns regarding the limitations of traditional financial reporting and the narrow focus on shareholder value have led to growing interest in Integrated Reporting (IR), which aims to improve information quality for stakeholders and support sustainability. This study investigates the development of research on Integrated Reporting Quality (IRQ), including its theoretical foundations, measurement methods, influencing factors, and the role of IR in supporting socialpreneurship. Using a systematic literature review and bibliometric analysis of 53 selected articles from 2021 to 2025, and guided by PRISMA methodology, the study explores trends, theories, and keyword networks within IRQ research. The findings reveal key theoretical lenses such as agency, stakeholder, and legitimacy theories, and identify widely used measurement tools like the IR Scoreboard. Furthermore, the study demonstrates how high-quality IR can enhance transparency, attract impact investors, and foster sustainable value creation in social enterprises. Overall, this research provides valuable theoretical insights and practical recommendations for improving IRQ and underscores its strategic importance in advancing sustainability and accountability in socialpreneurship.
Behavioral and Cultural Control in Supporting Organizational Sustainability Syahrudin, Muhammad Syahrudin; Amelia Setiawan; Hamfri Djajadikerta
Business and Entrepreneurial Review Vol. 26 No. 1 (2026): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ber.v26i1.25042

Abstract

This study closely examines how research on behavioral control and cultural control has developed within management control systems. It also looks at how these two types of control work together to help organizations reach sustainability and the Sustainable Development Goals (SDGs), especially SDG 8 (Decent Work and Economic Growth) and SDG 16 (Peace, Justice, and Strong Institutions). The research uses a Systematic Literature Review (SLR) method based on the PRISMA framework. It analyzes 16 selected articles published between 2000 and 2025 from both international (Scopus-indexed) and national (SINTA-indexed) journals. The findings show that research has moved from focusing mainly on structures and psychology to more value-based, ethical, and sustainability-centered control models. The literature indicates that behavioral control works best when it is part of a strong cultural control system. This allows organizations to align their formal monitoring with shared values, ethical standards, and employee self-regulation. When both types of control are used together, they help improve organizational performance, ethical behavior, employee well-being, and the ability to adapt to digital and sustainability-focused environments. However, the review also points out some challenges, such as being too controlling, cultural mismatch, psychological burnout, and resistance to digital monitoring. This study helps by offering a combined framework that shows how behavioral and cultural control can work well together for sustainable organizational management. It also suggests that future research should consider different contexts, cross-cultural factors, and longer time periods.
Predicting Whistleblowing Intention Using Supervised Machine Learning: Integrating TPB and IEDM in State-Owned Enterprises Muhammad Rizal Satria; Hamfri Djajadikerta; Amelia Setiawan
Journal of Applied Data Sciences Vol 7, No 2: May 2026
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v7i2.1292

Abstract

Whistleblowing plays a critical role in detecting organizational misconduct; however, understanding the determinants of whistleblowing intention remains a challenge. Prior studies predominantly rely on regression or structural equation modeling, which focus on explanatory relationships rather than predictive evaluation. This study addresses this limitation by integrating the Theory of Planned Behavior and the Integrated Ethical Decision-Making Model within a supervised machine learning framework. Data were collected from 382 permanent employees of Indonesian state-owned enterprises (BUMN) using a structured questionnaire. Three classification algorithms—Logistic Regression, Support Vector Machine (SVM), and Random Forest—were implemented to evaluate predictive performance. The results indicate that Random Forest achieved the highest predictive accuracy and discrimination capability. Feature importance analysis reveals that perceived behavioral control is the strongest predictor of whistleblowing intention, followed by ethical awareness and attitude, while subjective norms show comparatively weaker influence. These findings refine TPB by demonstrating the dominant role of perceived behavioral control in high-risk ethical decisions and reinforce the importance of ethical awareness as a cognitive trigger within the IEDM framework. The study contributes by bridging behavioral theory and predictive analytics while offering governance insights for strengthening whistleblowing systems in state-owned enterprises.
PENGARUH PERSEPSI LITERASI KEUANGAN, KEMANFAATAN, KEMUDAHAN, DAN RISIKO TERHADAP MINAT GENERASI Z DALAM MENGGUNAKAN QRIS Alma Nabila Kuntoro Putri; Amelia Setiawan; Hamfri Djajadikerta
Ekasakti Jurnal Penelitian dan Pengabdian Vol. 4 No. 2 (2024): Ekasakti Jurnal Penelitian dan Pengabdian
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ejpp.v4i2.1125

Abstract

This research focuses on analyzing whether there is an influence of perceptions of financial literacy, usefulness, ease of use, and risk on Generation Z's interest in using QRIS. The research method used is quantitative, with data obtained through a Google Form questionnaire, resulting in 203 respondents. IBM SPSS Statistics 26 was used to process 150 samples, with a confidence level of 95% and a margin of error of 5%. The tests conducted included validity, reliability, normality, heteroscedasticity, multicollinearity, regression, partial tests (t-test), simultaneous tests (f-test), and finding the adjusted R². Previous research had similarities in the dependent variables, namely perceptions of financial literacy, usefulness, ease of use, and risk, while the update is the different dependent variable, which is Generation Z's interest in using QRIS. From the hypothesis testing results, it was concluded that perceptions of financial literacy, usefulness, ease of use, and risk have an influence on Generation Z's interest in using QRIS. The results of this study can be a consideration for those who want to research further with the same variables to compare with existing literature findings. Additionally, it can enhance readers' knowledge about factors that can increase interest in using QRIS.
Pengaruh Gaji Dan Work-Life Balance Terhadap Minat Berkarir Mahasiswa Akuntansi Di Big 4 Dengan Social Influence Sebagai Variabel Mediasi Clarissa Aleta Hartono Junus; Amelia Setiawan; Hamfri Djajadikerta
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.447

Abstract

This study aims to identify the factors that influence accounting students’ career interest in the Big 4, with social influence serving as a mediating variable. This study employs a quantitative approach with an explanatory design to elucidate the causal relationships among the variables under investigation. The sample consists of 111 accounting students from various universities in Indonesia, collected through the distribution of a questionnaire. The analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of the SmartPLS application. This study adopts the Modified Theory of Planned Behavior (Modified TPB) by replacing the subjective norms component with social influence to make it more relevant. The results indicate that salary was not found to have a direct effect on career interest but does influence social influence. Social influence was found to influence career interest, whereas work-life balance was not found to influence career interest. Additionally, salary was found to influence career interest through social influence as a mediating variable. These findings provide important implications for Big 4 Public Accounting Firms in understanding the factors that can influence the career interest of accounting students.
Pengaruh Kesadaran Wajib Pajak dan Pemahaman Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Niat Bayar Sebagai Variabel Mediasi Maura Wulan; Amelia Setiawan; Hamfri Djajadikerta
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.453

Abstract

This study aims to measure the effects of taxpayer awareness and tax understanding on taxpayer compliance, with paying intention serving as a mediating variable. This study employs a casual quantitative approach utilizing data gathered via online Likert-scale questionnaires from 107 individual taxpayer respondents residing in the Waterfront Lippo Cikarang Cluster. Data were analyzed using SmartPLS 4 through PLS-SEM, encompassing evaluations of the outer model, inner model, and bootstrapping. The evaluation results indicate that all indicators meet the criteria for validity and reliability. Taxpayer awareness has a positive effect on paying intention (Beta = 0.210; p = 0.019), tax understanding exerts a more dominant impact on paying intention (Beta = 0.591; p = 0.000), and paying intention influences taxpayer compliance (Beta = 0.447; p = 0.005). The R-square values indicate that awareness and understanding is explain 49.7% of the variance in paying intention, while compliance is explained by 20%. Furthermore, paying intention mediates the effect of tax understanding on compliance (Beta = 0.264; p = 0.018), but it does not mediate the effect of taxpayer awareness (Beta = 0.094; p = 0.069).
PENGENDALIAN INTERN SEBAGAI FONDASI TATA KELOLA BERKELANJUTAN: TINJAUAN LITERATUR KUALITAS ESG DISCLOSURE PADA PERBANKAN BUMN DI INDONESIA Irsan Herlandi Putra; Amelia Setiawan
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 1 (2026): Edisi Februari 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i1.17014

Abstract

Peningkatan perhatian terhadap Environmental, Social, and Governance (ESG) mendorong perusahaan, khususnya perbankan milik negara, untuk memperkuat kualitas pengungkapan keberlanjutan sebagai bagian dari tata kelola berkelanjutan. Meskipun literatur sebelumnya telah banyak mengkaji determinan ESG disclosure, pembahasan tersebut masih didominasi oleh perspektif tata kelola formal, tekanan regulasi, dan karakteristik perusahaan, sementara peran pengendalian intern sebagai mekanisme fundamental yang menopang kualitas ESG disclosure belum memperoleh perhatian konseptual yang memadai, terutama dalam konteks perbankan BUMN di negara berkembang. Variasi kualitas ESG disclosure yang ditandai oleh isu kredibilitas, konsistensi, dan risiko pengungkapan simbolik menunjukkan adanya celah penelitian terkait fondasi sistemik di balik praktik pelaporan keberlanjutan. Artikel ini bertujuan untuk mengkaji secara konseptual peran pengendalian intern sebagai fondasi tata kelola berkelanjutan yang menopang kualitas ESG disclosure pada perbankan BUMN di Indonesia. Metode penelitian menggunakan structured narrative literature review terhadap artikel jurnal nasional dan internasional bereputasi yang membahas pengendalian intern, tata kelola perusahaan, dan ESG disclosure. Hasil sintesis literatur menunjukkan bahwa kualitas pengendalian intern berasosiasi erat dengan kualitas ESG disclosure, pengelolaan risiko ESG, lingkungan etis organisasi, serta stabilitas perbankan. Pengendalian intern berfungsi sebagai mekanisme assurance awal atas integrasi ESG, sementara kelemahan pengendalian intern berpotensi menurunkan kredibilitas pengungkapan ESG. Temuan ini menegaskan bahwa ESG disclosure yang berkualitas tidak dapat dipisahkan dari sistem pengendalian intern yang efektif dan terintegrasi. Artikel ini memberikan kontribusi konseptual dengan menjembatani kesenjangan literatur antara pengendalian intern dan sustainability governance, serta menjadi dasar bagi pengembangan kebijakan dan praktik ESG pada perbankan BUMN di Indonesia.
Co-Authors Adela Aditya Gunadi Agnes Marcella Virginia Agus Hasan P.A Agustinus Susilo Aldifayan, Nisrina Alma Nabila Kuntoro Putri Andrew Christian Sudjono Andrew Christian Sudjono Andriana, Gisella Angela Kayla Jannessa Agustinus Angelina Cindy Setiawan Anjarany, Shabrina Antonio Alfio Antonio Alfio Antonius Bimo Rentor Audrey Aurelia Bambang Wiharto Binekas, Bani Budiana Gomulia Calista, Nissa Chatherine Melinda Clarissa Aleta Hartono Junus Damajanti Tanumihardja Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Djadjadikerta, Hamfri Enung Nurhayati Fanji Farman Fannyra Lianty Felita Aileen Fernando Mulia Fransisca Ardieta Amabel Christy Fransisca Elza Gisella Andriana Glorie Fajar Paularine Golda Chrissty Natalie Grace Meyliana Hermawan Gunawan, Agnes Regina Gustantio, Esther Rendy Gwendry Ramadhany Hafiz Rahmansyah Yusup Haki, Billy Adriyadi Halim, Fidelia Vanessa Hamfri Djajadikerta Hanna Priscilla Haryanto Haryanto Haryono, Jane Magdalena Heryadi , Alicya Ina Nusuki Intan, Angela Irfan Haryanto Irma Suryani Iskandar, Sesilia Abigail Ivana Melinda Jeremy Evan Yusuf Jesslyn, Vellicia Jesslyn Jocelyn Andhari Avrilly Joseph Ferigandhi Bede Joseph Ferigandhi Bede Josephine Patricia Bunga Rimta Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Kenisha Arvianetta Sutantio Khaliza, Lidya Adisti Ghaida Nur Kusuma Natita, Rendi Lidwina Andrea Gunarso Lilian Danil Lusanjaya, Gery Lusia Victolia Maengkom, Miriam Renee Magnaz Lestira Oktaroza Marcella Virginia, Agnes Marshanda Azalia Maura Wulan Michael Michael Miriam Renee Maengkom Monica, Cassia Muhammad Rizal Satria Muhammad Syahrudin Muliawati Muliawati Nikolaus, Khoe Felicia Nina Septina Noviana, Yosephine Artha Nurhadewa, Kresna Nurwijayanti Patrick Pebrian Pratama Phanduwinata, Catherine Puji Astuti Rahayu Rahman, Erpi Registiany, Via Renisha Retno L. Adriani Ria Satyarini Rizki Indrawan Rizki Indrawan Robert Vincent Kristanto Rustanto, Vina Regina Samuel Wirawan Sandra Faninda Santoso, Nathalia Sasmitapura, Angga Setiawan, Stanley Shafira Meiza Paradisha Shavinna Dwi Gunawan Stephen Sanjaya Kusnandar Sudjono, Andrew Christian Susilo, Agustinus Sylvia Fettry E.M Tanaya, Alicia Valencia, Jessica Valerie Vania Vashti Vareen Canovala Veronika Veronika Vicky Dzaky Cahaya Putra Viony Fransiska Yane Devi Anna Yeremias Budi Irawan Yogi Ginanjar Yusuf, Jeremy Evan Yuwono, Aurelia Marvetta