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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Dinamika Pendidikan 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 MANAJEMEN MOTIVASI 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 Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Current : Jurnal Kajian Akuntansi dan Bisnis Terkini International Journal Of Science, Technology & Management (IJSTM) 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 Accounting Analysis Journal Journal of Advanced Studies in Management
Doddy Setiawan
Bina Nusantara University
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Transportation

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GENERATION Z'S BEHAVIOR IN INVESTING : UNIQUE AND ODD Tamtomo, Agatha Pricillia Sekar; Setiawan, Doddy; Budiono, Graceilla Kristia Seraphim; Ulfa, Mutia
JOURNAL OF ADVANCED STUDIES IN MANAGEMENT Vol. 1 No. 2 (2024): November 2024
Publisher : Magister Manajemen of Universitas Islam Nahdlatul Ulama Jepara

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Abstract

This study was conducted with the aim of determining the influence of investor behavioral factors on risk perception and investment decisions in generation Z stock investors. These behavioral factors consist of overconfidence and emotion and use financial literacy as a moderator. The respondents in this study were 361 generation Z investors in Indonesia. Sampling used purposive sampling technique, while data analysis used SEM (Structural Equation Modeling) method using smartPLS software. The results of this study indicate that overconfidence and emotion influence the risk perception of generation Z investors. Financial literacy has also been shown to moderate the relationship between overconfidence and investment decisions. Unlike other similar studies, financial literacy was found to be a very strong driving factor in influencing the existence of the relationship between overconfidence and investment decisions. One of the reasons is the rapid development of technology and the differences in the hierarchy of needs in this generation. This study can help brokerage and securities companies to plan in dealing with young investors, especially generation Z, to better direct and introduce risks in stock investors.
Reaksi Pasar pada Peristiwa Rebalancing Indeks Msci di Negara Asean-5 Widyatmoko, Arya Sindhung; Setiawan, Doddy
Jurnal Kajian Akuntansi Vol 7 No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7217

Abstract

AbstractRebalancing the MSCI index is essential information in order to make investment recommendations. This event caused a market reaction that affected the stock price. The research aims to analyze the influence of the MSCI index rebalancing on abnormal returns and trading volume activity of shares in ASEAN-5 countries in 2017-2021. From the test conducted, there was an effective  in abnormal returns after the announcement of the index rebalancing on stocks that were indexed. Trading volume activity also showed an increasement in volume of trading in stocks which indexed to the rebalancing. Meanwhile, for the shares of companies that experienced write-offs in the rebalancing index, there was a decline. Furthermore, for the trading volume activity of stocks that experienced additions or deletions in the rebalancing index, it was found an increase in the trading volume of their shares. The results of the hypothesis test show that there is a significant positive abnormal return and significant trading volume activity in stocks that have added to the index. Meanwhile, stocks that have been deleted have the results of hypothesis testing which show that there is a significant negative abnormal return and a significant trading volume activity.Keywords: Abnormal return, ASEAN-5, MSCI index rebalancing; Trading volume activity.AbstrakPengumuman rebalancing indeks MSCI merupakan informasi penting dalam pengambilan keputusan investasi. Pengumuman ini menimbulkan reaksi pasar yang berpengaruh terhadap harga saham. Penelitian ini bertujuan menguji pengaruh pengumuman rebalancing indeks MSCI terhadap abnormal return dan trading volume activity saham di negara ASEAN-5 pada tahun 2017-2021. Pengujian dilakukan dengan metode event study. Dari hasil pengujian, terdapat peningkatan abnormal return sesudah pengumuman rebalancing indeks terhadap saham yang mengalami penambahan pada indeks. Hasil yang sama juga terjadi pada trading volume activity dimana terdapat peningkatan volume perdagangan pada saham yang mengalami penambahan pada rebalancing indeks. Sedangkan untuk saham perusahaan yang mengalami penghapusan pada rebalancing indeks terdapat penurunan. Selanjutnya untuk trading volume activity saham yang mengalami penambahan maupun penghapusan pada rebalancing indeks ditemukan peningkatan volume perdagangan sahamnya. Hasil uji hipotesis menunjukan bahwa terdapat abnormal return yang signifikan positif dan trading volume activity yang signifikan pada saham yang mengalami penambahan pada indeks. Sedangkan untuk saham yang mengalami penghapusan mempunyai hasil uji hipotesis yang menunjukan bahwa terdapat abnormal return yang signifikan negatif dan trading volume activity yang signifikan.Kata Kunci: Abnormal return; ASEAN-5; Rebalancing indeks MSCI; Trading volume activity.
Apakah Karakteristik Direksi Mempengaruhi Kinerja Keuangan BUMN? Magdalena, Theresia; Setiawan, Doddy; Aryani, Y Anni; Widarjo, Wahyu
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9305

Abstract

SOE companies have implemented regulations PER-08 / MBU / 08/2020 related to long-term plans, one of which is improving governance in determining the board of directors. This study aims to help optimize the influence of the characteristics of the board of directors on financial performance as measured by return on assets, so that it can make a board of directors more effective in controlling companies that are under government supervision. Seeing the diversity of research results, this study specifies the non-financial sector. The data used are secondary data obtained from each company website included in the Ministry of BUMN. The population in this study consisted of 56 companies in 2018-2022 with a sample size of 280 observations with unbalanced panel data. Tests were carried out through descriptive statistical tests and multiple linear regression using the EVIEWS 12 statistical tool. As a result of the study, it was found that female directors have a positive significance because they have better accounting practices on financial performance while the educational background of directors and board meetings are not significant. SOE companies can optimize the increase of female directors so that the development of strategies in decision-making effectively impacts the financial performance of the company.
Characteristics of the Board of Commissioners, Directors, and Financial Distress Sari, Wa Ode Nurmila; Setiawan, Doddy
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.1896

Abstract

Purpose : The purpose of this study is to determine whether the quality of the board of directors and commissioners affects financial distress. These characteristics are reviewed based on the percentage of female commissioners, independent commissioners, size of the board of commissioners, education of the board of commissioners, percentage of female directors, percentage of independent directors, education of directors, and size of the board of directors. Method : The study used a sample of 222 Indonesian State-Owned Enterprises from 2016 to 2021. The data analysis technique used was logistic regression analysis. Findings : First, the data empirically demonstrates that the percentage of female commissioners, independent commissioners, educational policy, and board size all positively impact financial distress. Second, financial trouble is unaffected by the percentage of female directors, independent directors, the education of the board of commissioners, and the size of the board. Novelty : The research sample is where this study differs from other research. Prior research only looked at one industry of companies experiencing financial trouble in wealthy nations. The State-Owned Enterprises industry in Indonesia is the main subject of this study.
Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments Rahmasari, Arttika; Setiawan, Doddy
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 2 (2022): JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.830

Abstract

While research on the accountability of local government performance has grown significantly, little attention has been paid to the critical success factors, particularly the role of the maturity of the government's internal control system and the capability of the government's internal auditors. This study examines the effect of the maturity of the government's internal control system and the capability of the government's internal auditors on the accountability of local government performance, with control variables, namely audit opinion, local own-source revenues, and proliferation status. It aims to fill the gap using the Indonesian case. This study uses secondary data with sample selection using the purposive sampling method. Local governments in Indonesia from 2017 to 2019 are used as samples. The results of this study indicate that the government's internal control system's maturity, internal auditors' capability, and audit opinions positively affect local governments' performance accountability. In contrast, local own-source revenues and proliferation status negatively impact local governments' performance accountability. The implication of this study is to increase the accountability of local government's performance and continue to improve the maturity of the government's internal control system to achieve at least level 3 (Integrated). The capability of internal government auditors needs to achieve at least level 3 (Defined); thereby, the internal control function of local governments can be optimal.        
Indonesian Capital Market Reaction to Jakarta’s Large Scale Social Restrictions Catur Wicaksono, Nur Wahyu; Aryani, Y. Anni; Setiawan, Doddy
The Indonesian Capital Market Review Vol. 14, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze the Indonesian capital market reaction to the Large-Scale Social Restrictions (PSBB) policy in Jakarta in 2020. The findings from this study can be used as a policy evaluation and as a reference to assess similar future policies to be implemented in Jakarta. Four event periods were used based on the number of times this policy was implemented in 2020. Using the event study approach and single index model method, this study used 568 companies listed on the IDX which are then divided into nine sectors. The results of this study showed that the Indonesian capital market reacted in different ways following the four periods of PSBB implementation in Jakarta. It was proven that there was no capital market reaction during the first period, a negative reaction for the second period, a positive reaction for the third period, and finally a negative reaction again for the fourth period.
Do Characteristics And Political Background Of Regional Heads Influence Financial Performance Of Local Governments In Indonesia? Yusnita Mahardini, Nikke; Setiawan, Doddy
International Journal of Science, Technology & Management Vol. 3 No. 4 (2022): July 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i4.555

Abstract

The present research aims at examining the influence of characteristics and political background of regional heads on financial performance of local governments in Indonesia. The population in the present research includes local governments in Indonesia. The samples are second level of local governments in Java. The total number of final samples is 112. Data comprise the APBD realization reports, data fromofficial websites of local governments, and data from official website of the Local Government Election Commission. Panel data regression was employed for data analysis. The results of the present studyindicate that educational background and level of education exert an influence on financial performance of local governments. Meanwhile, tenure, age, and political background do not have a significant influence on financial performance of local governments. The present research was only conducted at second level of local governments in Java in 2016—2018. The present research gives contribution to the literature of local government performance, especially from the perspectives of financial performance of second level local governments in Java Island. Research on the use of political background has rarely been conducted to assess financial performance of local governments.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PILLARS AND TAX AVOIDANCE: A FUTURE RESEARCH AGENDA IN INDONESIA Andrianto, Alfian; Sudaryono, Eko Arief; Aryani, Y Anni; Setiawan, Doddy
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.774

Abstract

Taxes are Indonesia's main source of state revenue, yet tax avoidance remains a persistent challenge. At the same time, Environmental, Social, and Governance (ESG) practices are increasingly recognized as mechanisms to improve corporate transparency and accountability. However, the relationship between ESG pillars and tax avoidance in Indonesia has not been systematically reviewed. This study aims to map prior evidence and propose a future research agenda. A Systematic Literature Review (SLR) of 66 articles published in Sinta-1 and Sinta-2 accredited journals during 2015–2025 was conducted using the PICO framework and a charting the field approach. The findings show that the Governance pillar dominates (87.6% of proxies), with institutional ownership, audit committees, and independent commissioners as the most common variables. The Social and Environmental pillars remain underexplored, while the Effective Tax Rate (ETR) is the most widely used tax avoidance measure. This study recommends diversifying ESG indicators, broadening tax avoidance measures, and employing varied methodologies. Its contribution lies in providing a comprehensive mapping and a concrete agenda to close conceptual and methodological gaps.
Strategies To Improve MSME Performance The Role Of Financial Literacy And Digital Financial Literacy (Study On Micro Businesses In Kediri City) Nilawati, Oulivia; Setiawan, Doddy
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8169

Abstract

This investigation seeks to examine conventional financial competency impacts on small enterprise outcomes while evaluating technological financial knowledge intermediary functions among micro-business operators within Kediri Municipality. The research stems from growing requirements for small enterprises to accommodate electronic financial technology advancement, necessitating comprehension beyond traditional monetary elements to include technological components such as mobile payment systems, smartphone banking, and web-based credit services. The methodology employs numerical analysis utilizing pathway examination through Structural Equation Modeling Partial Least Square (SEM-PLS) frameworks. Research participants comprised 101 micro-business operators surveyed via Likert-format instruments. Findings demonstrated that conventional financial competency exerts beneficial and statistically significant immediate effects on both technological financial knowledge and small enterprise outcomes. Additionally, technological financial knowledge successfully functions as a significant intermediary between conventional financial competency and micro-business performance. These discoveries validate that enhancing fundamental monetary capabilities alongside comprehending electronic financial technologies can concurrently reinforce small enterprise competitive positioning and operational continuity within contemporary technological environments. The investigation offers actionable insights for governmental bodies and monetary institutions to broaden technological financial education initiatives as enhanced empowerment approaches for micro-enterprises.
Literacy, Financial Inclusion And MSME Business Performance: The Role Of Education Level And Community As Moderators Khusna, Nur Hidayatul; Setiawan, Doddy
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8258

Abstract

This research investigates how financial knowledge and access to financial services impact the business performance of Micro, Small, and Medium Enterprises (MSMEs), while exploring the moderating roles of education level and MSMEs community engagement. The investigation employed a quantitative methodology utilizing Partial Least Squares-Structural Equation Modeling (PLS-SEM) techniques, gathering information from 140 MSMEs entrepreneurs operating in Kediri, East Java Province. Performance evaluation using Self Assesment Method and Balanced Scorecard.Results demonstrate that financial knowledge and accessibility to financial services generate substantial positive impacts on enterprise performance. Additionally, education background serves as a significant moderator in the relationship between financial accessibility and business performance, whereas MSMEs community engagement amplifies the connection between financial knowledge and business success. Nevertheless, education level did not significantly moderate the financial performance relationship, nor did MSMEs community engagement significantly affect the financial performance connection.These outcomes indicate that importance enhanced access to and comprehension of financial services, based on education level and reinforced through community networks, can strengthen MSME sustainability and market competitiveness. The investigation provides insights for theoretical frameworks and policy development, for stakeholder empowering MSMEs through inclusive and contextually-appropriate financial access enhancement programs.
Co-Authors Adibuddin, Ahmad Farras Almaeda, Try Rizky Andrianto, Alfian Angger Tunggul P, Angger Tunggul Arif Santoso Aurelia, Clara Bambang Sutopo Basuki, Murya Arief Budianto Budianto Budiono, Graceilla Kristia Seraphim Catur Wicaksono, Nur Wahyu Chee, Hong Kok Ciptowati, Liana Citraningtyas, Theresia Dian Hapsari, Dian Eko Arief Sudaryono, Eko Arief Faradilla, Widya Septi Fatmawati, Ratna Fitriani, Novi Halim Dedy Perdana Hisan, Sevira Khairatun Ika, Siti Rochmah Irwan Trinugroho Irwan Trinugroho Kee Phua, Lian Khusna, Nur Hidayatul Kurniawan, Rasyid Ridha Lau, Evan Lyna Latifah Magdalena, Theresia Maria Kontesa Mela, Nanda Fito Nilasakti, Afifah Oki Nilawati, Oulivia Nurcahya, Sifit Dwi Nurmayanti M, Poppy Phua, Lian Kee Pipin Kurnia Poppy Nurmayanti Pramuda, Archangela Vitachristie Diva 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 Nugrahanig Sari, Maria Puspita Nugrahaning Sari, Pinkan Wulan Sari, Wa Ode Nurmila Setyorini, Eka Siti Maisaroh Subastian, Levina Ulfa TAMTOMO, AGATHA PRICILLIA SEKAR Tiara, Noptaningrum Rohmah Ulfa Afifah, Ulfa ulfa, mutia Ummah, Yumna Rifdatul Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widyatmoko, Arya Sindhung Wikan Isthika, Wikan Y. Anni Aryani Yesi Mutia Basri Yusnita Mahardini, Nikke