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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Dinamika Pendidikan The Indonesian Accounting Review Journal of Indonesian Economy and Business Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Binus Business Review Asia-Pacific Management and Business Application Jurnal Kajian Akuntansi Jurnal Bina Praja Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Journal of Socioeconomics and Development Jurnal ULTIMA Accounting Shirkah: Journal of Economics and Business KEK (Kajian Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Indonesian Capital Market Review Journal of Indonesian Economy and Business Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Riset Akuntansi dan Keuangan Indonesia IPSIKOM Accounting Analysis Journal Journal of Advanced Studies in Management
Doddy Setiawan
Bina Nusantara University
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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ANALISIS FAKTOR-FAKTOR FUNDAMENTAL YANG MEMPENGARUHI RISIKO SISTEMATIS SEBELUM DAN SELAMA KRISIS MONETER Setiawan, Doddy
Journal of Indonesian Economy and Business Vol 19, No 3 (2004): July
Publisher : Journal of Indonesian Economy and Business

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Abstract

This research investigates the issue of relationship between fundamental variables:asset growth, liquidity, leverage, total asset turn over and return asset, and systematic risk (beta) at two periods: before and after monetary crisis. The objectives of this research are: (1) to examine the effect of fundamental variables to systematic risk and (2) to examine the effect of monetary crises on systematic risk. The samples of this research are: 56 manufacture firms for before monetary crisis period and 105 manufacture firms for after monetary crisis period. The analysis shows that before monetary crises asset growth, total asset turn over and return on investment affect beta significantly. But, after monetary crisis period only leverage variable affect beta significantly. Based on these results investor can use fundamental variables to analyse systematic risk. This research also shows systematic risk before and after monetary crises are different. The results of this research confirm Ahmed and Lockwood (1998) that systematic risk is different in different economics condition.Keywords: beta, fundamental variables, monetary crisis
VARIABILITAS RETURN SAHAM DI SEKITAR PENGUMUMAN PERGANTIAN CHIEF EXECUTIVE OFFICER Setiawan, Doddy
Journal of Indonesian Economy and Business Vol 22, No 2 (2007): April
Publisher : Journal of Indonesian Economy and Business

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Abstract

The research aims at examining market reaction to CEO turnover announcements.The samples of the research consist of 59 CEO turnover announcements during 1992-2003periods. The author use security returns variance to examine information content of CEOturnover announcement. Friedman and Singh (1989) argue that contextual factorsmoderating the market reaction to the CEO turnover announcements. Therefore the authorconsidering two factors: the succession process and the origin of incoming CEO. The authordivide sample based on the succession process: routine and non-routine, and the origin ofincoming CEO: inside and outside firm. In the analyses process we observe market reactionto: (1) all sample of CEO turnover announcement, (2) routine CEO turnover, (3) non-routineCEO turnover, (4) inside CEO turnover, (5) outside CEO turnover, (6) routine inside CEOturnover, (7) routine outside CEO turnover, (8) non-routine inside turnover, (9) non-routineoutside turnover. The results from security return variance test shows that there areindifference variance returns to all sample, routine turnover, nonroutine turnover, insideCEO, outside CEO. When the author combines the contextual factor, he find market alsodoes not reacts to: (1) non-routine process turnover and incoming CEO come from insideand (2) routine process turnover and incoming CEO comes from outside. But, there areinformation content from: (1) routine process turnover and incoming CEO comes from insideand (2) non-routine process turnover and incoming CEO comes from outside. These resultshows that market react to smooth process succession (routine inside CEO turnover) becauseit can reduce uncertainty and incoming CEO tend to follow previous CEO strategy. Ifsuccession process is non-routine market prefer to candidate from outside because he willbring a different strategy.Keywords: CEO turnover, inside and outside CEO, routine, nonroutine
Re-Thinking Kebijakan Pembangunan dalam Perspektif Ekonomi Lokal: Studi Kasus Tambang Emas Batu Gosok – Labuan Bajo – NTT Setiawan, Doddy; Herman, Robert T.
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1153

Abstract

This paper is a practical-theoretical study towards economic development policy. Unrealistic policy and planning approach, government management close and uncooperative system which considered intervening political interest rather than economic development are as one cause of stagnating economic development in several areas. Economic development that has been established by central government has not able to give velocity acceleration solution in economic development; it is the authority and power divergence that affecting local economic development. Economic policy through mining investment as one strategy development has been approved by district government and investors had affected long polemic. It needs further thought and study related to the policy so it could get the expected result and local economic development. This paper is purposed to give contributed thought of re-thinking policy economic development especially about gold mining investment decision in conservation area of Batu Gosok-Labuan Bajo-NTT. 
Dampak Pemilihan Kepala Daerah terhadap Alokasi Belanja Daerah Setiawan, Doddy; Setyorini, Eka
Jurnal Kajian Ekonomi dan Keuangan Vol 2, No 2 (2018)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v2i2.365

Abstract

This research aims at examining the effect of local election to regional head on the local government budget allocation. Sample of the study consists of local government election in Java Island at year 2015. The study expect that incumbent engage in budget manipulation at the election year. The result of the study shows that there is different in the donation expenditure, social assistance expenditure and investment expenditure between pre-election year and election year. There is increase in donation expenditure, regional head increase donation expenditure to increase his performance. However, the increase of donation expenditure through decrease in investment expenditure and social assistance expenditure. Further test shows that incumbent that running for election also use his discretion to decrease service and goods expenditure. AbstrakPenelitian ini bertujuan mengetahui adanya perbedaan alokasi belanja hibah, bantuan sosial, belanja barang jasa dan belanja modal dalam APBD pemerintah daerah pada saat pelaksanaan pemilihan umum kepala daerah. Penelitian dilakukan pada 52 daerah Kabupaten/Kota di Pulau Jawa yang melaksanakan pemilukada pada tahun 2015. Untuk menganalisis data, penelitian ini menggunakan statistik deskriptif yang menginformasikan tentang nilai minimum, nilai maksimum, rata – rata (mean) dan standar deviasi (standard deviation). Penelitian ini menggunakan uji-t untuk menguji perbedaan alokasi belanja pada daerah sebelum dan pada saat pemilukada, dengan cara melakukan Uji Paired Sample t-Test. Hasil penelitian yaitu terdapat perbedaan alokasi belanja hibah, bantuan sosial dan belanja modal antara periode sebelum dan pada saat pemilukada. Hasil ini konsisten pada daerah yang dipimpin oleh petahana yang mengikuti pemilukada dan petahana yang tidak mengikuti pemilukada.
The Recent Research Development on Micro Small and Medium Enterprises in Indonesia Latifah, Lyna; Setiawan, Doddy; Aryani, Y. Anni
Dinamika Pendidikan Vol 14, No 1 (2019): June 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i1.14287

Abstract

The purpose of this study is to describe the reseach development on Micro Small and Medium Enterprises (MSMEs) in Indonesia. It analyzes the articles which published in accredited national journals from 2009-2017. The samples of this research are 96 articles from 27 journals. The result of the study shows that researches on MSMEs from 2013 to 2017 have increased. The journal which actively publishes the MSMEs articles is Jurnal Aplikasi Manajemen which published 20 articles (20%). The most frequently topics discussed on MSMEs in the last decade are on strategy of MSMEs for 28 articles (29%). Furthermore; 77 articles (80%) used the quantitative method and only 25 articles (26%) were successfully cited by other articles. Recomendation for future reseach to explore taxation research with experimental methods.
Peran auditor intern pemerintah, motivasi, dan kinerja pegawai negeri sipil Setiawan, Doddy; Basuki, Murya Arief
Jurnal Akuntansi Vol 22, No 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.06 KB) | DOI: 10.24912/ja.v22i1.324

Abstract

This study aims to examine the role of the government internal auditor (APIP) on civil servant performance. Further this study analyze the effect of motivation (intrinsic and extrinsic motivation) as mediating variable between the role of the APIP on civil servant performance. The study is conducted in Kudus Regency, Central Java, Indonesia. This research was conducted through a survey with a random sampling method to all civil servants in the Government of Kudus, Central Java, Indonesia. The sample of this research consists of 272 employees. The statistical analysis using SEM-PLS for hypothesis testing. The results shows that the APIP role has positive influence on employee performance. Further, the study provide evidence that intrinsic motivation mediating the relationship between APIP role and the civil servant performance. However, extrinsic motivation do not mediate the relationship between the role of APIP and civil servants performance. The result shows that the increase of APIP role and intrinsic motivation positively affect civil servant performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PENGGUNAAN APPROWEB OLEH ACCOUNT REPRESENTATIVE DIREKTORAT JENDERAL PAJAK Santoso, Wakhid Nanang; Setiawan, Doddy
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.35 KB) | DOI: 10.24912/ja.v21i2.197

Abstract

This study aims to investigate the effect of performance expectancy, effort expectancy, social influence, web self efficacy, perceived security controls, and perceived enjoyment on the intention to use the approweb by account representative at the Directorate General of Taxation.The study employ web survey to collect data from account representative throughout Indonesia. There are 417 questionaire return from web survey.The results show that the performance expectancy, effort expectancy, social influence, perceived security control, and perceived enjoyment positively effect on the intention to use approweb, whereas the web self efficacy has no effect on the intentions to use approweb by account representative at the Directorate General of Taxation. The higher performance expectancy, effort expectancy, social influence, perceived security control, and perceived enjoyment will increase intention to use Approweb.
Determinan Perubahan Anggaran Belanja Modal Rizqiyati, Chanif; Perdana, Halim Dedy; Setiawan, Doddy
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.15140

Abstract

Abstract. This study aims at examining the determinants of capital spending rebudgeting in Indonesia local government. There are four independent variables in the study: local revenue (PAD), the remaining balance in the budget (SiLPA), the region size, and economic growth. Sample of the study consists of district/cities in Indonesia. There are 326 district/cities for 2 years (2012-2013) observations. Method? The result of the study shows that four independent variables: local revenue (PAD), the remaining balance in the budget (SiLPA), the region size, and economic growth positively affect capital spending rebudgeting in Indonesia local government. Therefore, the higher local revenue, the higher the remaining balance in the budget (SiLPA), the bigger size of local government and the higher economic growth will likely increase the capital spending rebudgeting.  Abstrak. Penelitian ini bertujuan untuk mengetahui determinan perubahan anggaran belanja modal pada pemerintah kabupaten/kota di Indonesia. Terdapat empat variabel independen dalam penelitian ini: pendapatan asli daerah (PAD), sisa lebih perhitungan anggaran (SiLPA), luas wilayah, dan pertumbuhan ekonomi. Sampel penelitian ini terdiri dari kabupaten/kota di Indonesia. Ada 326 kabupaten/kota dari 2 tahun (2012-2013) pengamatan. Methodologi penelitian? Hasil penelitian menunjukan bahwa empat variabel independen: pendapatan asli daerah (PAD), sisa lebih perhitungan anggaran (SiLPA), luas wilayah, dan pertumbuhan ekonomi berpengaruh positif terhadap perubahan anggaran belanja modal. Oleh karena itu semakin tinggi pendapatan asli daerah, semakin tinggi sisa lebih perhitungan anggaran, semakin luas wilayah pemerintah daerah dan semakin tinggi pertumbuhan ekonomi kemungkinan akan meningkatkan perubahan anggaran belanja modal. Kata kunci :Belanja Modal; Pertumbuhan Ekonomi; PAD; Luas Wilayah; SiLPA.
THE RECENT DEVELOPMENT OF ISLAMIC ECONOMIC STUDIES IN INDONESIA Adibuddin, Ahmad Farras; Setiawan, Doddy; Sutopo, Bambang
Shirkah: Journal of Economics and Business Vol 4, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1184.893 KB) | DOI: 10.22515/shirkah.v4i1.263

Abstract

This study outlines the recent development of Islamic economics in Indonesia. The data has been gathered from articles on Islamic economics published in the select national accredited journals in Indonesia from 2004 ? 2017, consisting of 184 articles. This study has applied the field method chart as suggested by Hesford. We have classified these articles based on the field of research, the research topic, and its method. This study finds that there is an increase number of articles on Islamic economics in Indonesia published on national-accredited journals. These selected articles mostly discussed such topics relating to the banking issues. Keywords: Islamic economics, bibliography, analytical method, literature studies, survey method.
The Determinants of Frauds in Local Governments Rahmasari, Arttika; Setiawan, Doddy
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.29137

Abstract

AbstractCorruption continues to be pervasive throughout Indonesia. An ICW report in 2019 states that a total of 580 corruption suspects have been brought to trial. Civil servants were the main perpetrators of corruption, followed by municipal heads and local legislative heads and members. Perpetrators commit corruption mostly through budget misuse, mark-ups, fictitious reports, and embezzlement. Corruption is a serious problem because it is committed by the highest-ranking officers in organizations. The data confirms the importance of research on fraud in Indonesian local governments. In this respect, this study seeks to test the effectiveness of fraud diamond theory (pressure, opportunity, rationalization, and capability) in detecting fraud in Indonesian local governments. Our population is local governments in Java island. This study uses cross-sectional data obtained from local government corruption cases in Java Island during the 2015-2018 period that were legally resolved with binding Supreme Court decisions (inkracht). The results empirically find that performance accountability, regional autonomy, capital expenditure, fiscal decentralization, and mayoral tenure affect fraud in Indonesian local governments. Keywords: corruption; local governments; fraud diamond theory
Co-Authors Adibuddin, Ahmad Farras Angger Tunggul P, Angger Tunggul Anjeli, Berliana Arif Santoso Aurelia, Clara Ayu Lestari, Risna Bambang Sutopo Basuki, Murya Arief Budianto Budianto Budiono, Graceilla Kristia Seraphim Catur Wicaksono, Nur Wahyu Chee, Hong Kok Ciptowati, Liana Dian Hapsari, Dian Eko Arief Sudaryono, Eko Arief Faradilla, Widya Septi Fatmawati, Ratna Fitriani, Novi Fitriyoka, Aidil Halim Dedy Perdana Hisan, Sevira Khairatun Ika, Siti Rochmah Irwan Trinugroho, Irwan Kee Phua, Lian Kristiana, Ida Kurniawan, Rasyid Ridha Lau, Evan Lyna Latifah Magdalena, Theresia Maria Kontesa Mela, Nanda Fito Muhammad Ikhsan Nilasakti, Afifah Oki Nurcahya, Sifit Dwi Nurmayanti M, Poppy Phua, Lian Kee Pipin Kurnia Poppy Nurmayanti Pratama, Fadillah Ahmad Fauzi Puspita, Adya Putri, Fatwasari Soeratno Putriani, Tina Rahmasari, Arttika Rayenda Khresna Brahmana Risdiawan, Hanafi Rizqiyati, Chanif Robert T. Herman, Robert T. Santoso, Wakhid Nanang Saputra, Newin Ananta Aji Sari, Maria Puspita Nugrahaning Sari, Pinkan Wulan Sari, Wa Ode Nurmila Selima, Nabila Syaharani Setyorini, Eka Subastian, Levina Ulfa Syafik, Mohammad TAMTOMO, AGATHA PRICILLIA SEKAR Tiara, Beby Ulfa Afifah, Ulfa ulfa, mutia Ummah, Yumna Rifdatul Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widya Ningsih Widyatmoko, Arya Sindhung Wikan Isthika, Wikan WINANTI, WINANTI Y. Anni Aryani Yesi Mutia Basri