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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 Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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 Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) 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 IPSIKOM 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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Political Connections, Women Commissioners, and Banking Performance: Evidence from Indonesia Putriani, Tina; Nurmayanti M, Poppy; Mela, Nanda Fito; Basri, Yesi Mutia; Setiawan, Doddy; Kurnia, Pipin
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.32678

Abstract

Objective The purpose of this study is to investigate the effect of political connections on banking performance with women commissioners as a moderating variable.Design/Methodology The population of this study derive from banking sector listed on Indonesia Stock Exchange from 2016 to 2021 with the final sample of as many as 42 banks with a total of 252 observations. Hypothesis testing was performed using multivariate regression analysis.Results This study finds that commissioners who have political connections tend to report higher banking performance, as measured by ROA. Meanwhile, women commissioners tend to report lower banking performance (ROA). Furthermore, there is a positive influence from political connections to banking performance when there are women commissioners. In addition, this study employs alternative measures of banking performance, namely ROE and including bank risk. This study also replaces the measurement of political connections from dummy variables to a number of political commissioner members compared to total commissioners. In particular, these results are robust after replacing the measurement of political connections, the commissioners who have political connection will report higher banking performance than commissioners who have no political connections. However, political connection and women commissioners have no significant effect on banking performance, when using ROE as banking performance. Meanwhile, political connection has a negative impact on bank risk. It suggests that political connections can reduce bank risk by decreasing overdue credit (Non-Performance Loan).Research limitations/implications This study focuses primarily on the linear relationship with required gender diversity between political ties and banking performance. This study adds to the growing body of research on how political connection and gender affect banking performance.Novelty/Originality Gender diversity or women commissioners are still rare as the impact of commissioners' political connection on banking performance in Indonesia.
IMPLEMENTASI METODE AGILE UNTUK APLIKASI PENJUALAN PEMPEK IKAN TENGIRI PADA TOKO XYZ winanti, winanti; Fitriyoka, Aidil; Anjeli, Berliana; Setiawan, Doddy; Ikhsan, Muhammad; Ayu Lestari, Risna; Tiara, Beby
Insan Pembangunan Sistem Informasi dan Komputer (IPSIKOM) Vol 12, No 2 (2024): DESEMBER 2024
Publisher : Universitas Insan Pembangunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/ipsikom.v12i2.294

Abstract

Masih banyaknya masyarakat kecil menengah ke bawah yang memiliki usaha dengan pemasaran secara konvensional dan belum memahami penggunaan pemasaran digital. Penjualan rata-rata masih dilakukan dari mulut kemulut, menjajakan produknya di tempat-tempat strategis dan sebagian melalui status whanshap. Perlu pengembangan sistem penjualan secara digital dengan menggunakan platform e-commerce atau dengan membangun aplikasi digital sendiri. Tujuan dari paper ini adalah implementasi metode Agile dalam pengembangan aplikasi penjualan produk makanan tradisional Pempek. Pengembangan aplikasi ini dilakukan dengan menggunakan metode agile dan validasi aplikasi dengan menggunakan User Acceptance Test untuk memastikan sistem dapat digunakan dengan baik. Aplikasi penjualan dengan metode Agila dapat mengatasi permasalahan penjualan Pempek saat ini. Kedepannya aplikasi ini dapat dikembangkan lebih lanjut dengan tidak semata-semata satu produk Pempek saja tetapi dengan produk makanan tradisional lainnya seperti Tekwan, Bakso, Gudeg atau produk lainnya sehingga platform dapat mengakomodir masyarakat yang ingin membeli berbagai produk makanan tradisional Indonesia.
Fiscal Decentralization, Accountability and Corruption Indication: Evidence from Indonesia Saputra, Newin Ananta Aji; Setiawan, Doddy
Jurnal Bina Praja Vol 13 No 1 (2021)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.13.2021.29-40

Abstract

In the Corruption Perception Index 2019, Indonesia ranks 90th among 180 countries (Transparency International, 2020). Indonesia still among the lowest rank in the corruption index. This index shows that corruption is an important issue for Indonesia. Therefore, the study aims at examining the determinants of corruption in Indonesia. This study focuses on two important aspects: fiscal decentralization and accountability. Since the enactment of Law Number 22 of 1999, which was then revised by Law Number 32 of 2004, the local government can manage fiscal. It is expected that local governments can use resources for the improvement of the wealth of the citizens. Further, the local government has a responsibility for using the resources.  However, there are cases regarding corruption in local government in Indonesia. This study uses secondary data from local government financial statements to search the corruption indication, level of fiscal decentralization, and accountability. The study’s sample consists of 94 districts/cities on Java during the 2013-2015 period. The dependent variable in this study is an indication of corruption. Furthermore, the study divided corruption into three aspects: regional losses, potential regional losses, and revenue deficiency. The independent variables in this study were fiscal decentralization and accountability. This study uses multiple linear regression models to test the effect of fiscal decentralization and accountability on Indonesia’s corruption indicator. The result of the study shows that fiscal decentralization has a negative impact on corruption indication. The higher degree of fiscal decentralization minimizes the corruption indication in Java island. Meanwhile, fiscal decentralization has a negative effect on regional losses and revenue deficiency. Accountability has no significant on corruption indication. However, accountability has a negative impact on regional losses. In conclusion, both fiscal decentralization and accountability have curb corruption indication in the regional losses aspect.
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.
EMPIRICAL EVIDENCE OF CROWDFUNDING STUDIES IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Ningsih, Widya; Setiawan, Doddy; Aryani, Y Anni
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2463

Abstract

The purpose of this study is to collect and analyze related scientific literature to provide empirical evidence on the development of crowdfunding studies in Indonesia. This study analyzed forty-four crowdfunding articles derived from Scopus and Sinta 2. We classified the articles based on the frequency of publication per year, research methods, theoretical focus, and themes used in studies on crowdfunding in Indonesia. This study found that the most articles were published in 2020 and 2023, with qualitative research methods being the most frequently used. The general theoretical foundation does not yet exist, but more and more articles discuss legal theory, and the most frequently researched themes are crowdfunding analysis and factors that analyze investor behavior, funding speed, and psychological or technological factors that affect user intention to use crowdfunding platforms. Finally, this review can contribute to the development of theoretical and empirical research on new crowdfunding issues in Indonesia by serving as an academic foundation. 
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
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.
Co-Authors Adibuddin, Ahmad Farras Adimudra, Adya Puspita Andrianto, Alfian 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 Nainggolan, Yohanna Thresia 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, Putri Nanda 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 Yusnita Mahardini, Nikke