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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 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 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 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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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.
Pengaruh Karakteristik CEO terhadap Manajemen Laba pada Sektor Perbankan di Indonesia Adimudra, Adya Puspita; Setiawan, Doddy
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.1.61-78

Abstract

This study was conducted to empirically prove the influence of CEO characteristics on profit management with a sample of 269 banking observations listed on the Indonesia Stock Exchange in 2015-2021. The results of this study show that the financial education background and gender of CEOs are able to significantly improve banking profit management. The CEO's education level is able to reduce profit management practices insignificantly, while the CEO's tenure does not significantly improve banking profit management practices in Indonesia. This research only focuses on the banking sector listed on the IDX and the research period is relatively short. The implication of research on the banking sector is that knowing the character and educational background of CEOs is important.
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.
Kepemilikan Saham Asing, Dewan Komisaris Asing dan Direksi Asing Terhadap Penghindaran Pajak di Indonesia Maisaroh, Siti; Setiawan, Doddy
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.641 KB) | DOI: 10.20961/jab.v21i1.636

Abstract

This study aims at examining the effect of foreign interest on tax avoidance in Indonesia. Sample of the study consists of non-financial listed firm in Indonesia Stock Exchange during 2017-2019. There are 911 firm-year observation for the study. Independent variable of the study is foreign interest that consists of foreign ownership, foreign board of commissioner and foreign board of directors towards tax avoidance in Indonesia. Dependent variable is tax avoidance conducted by non-financial firms. The result of the study shows that that foreign ownership and foreign commissioners have a negative effect on tax avoidance. Therefore, the higher foreign ownership in the ownership structure provides negative impact on the tax avoidance. Foreign ownership push management to minimize tax avoidance. Further, foreign commissioner also negatively affects tax avoidance. Meanwhile, foreign directors have no effect on tax avoidance in Indonesia. It can be concluded that the foreign parties have significant effect on the tax avoidance, specifically foreign ownership and foreign commissioners. The higher the foreign share ownership and the number of foreign commissioners on the board of commissioners, the lower the tax avoidance practice in Indonesia. Penelitian ini memiliki tujuan untuk memberikan bukti empiris tentang dampak keberadaan pihak asing terhadap penghindaran pajak di Indonesia. Sampel penelitian ini adalah perusahaan non-keuangan di Bursa Efek Indonesia periode 2017 hingga 2019. Jumlah sampel penelitian sebanyak 911 perusahaan-tahun. Variabel independen penelitian ini adalah keberadaan asing yang diwakili dengan kepemilikan saham asing, komisaris asing dan direktur asing di perusahaan tersebut, sedangkan variabel dependen adalah penghindaran pajak. Hasil penelitian menunjukkan kepemilikan saham asing dan komisaris asing berpengaruh negatif terhadap penghindaran pajak. Hal ini menunjukkan keberadaan pihak asing di jajaran pemegang saham memberikan tekanan kepada manajemen untuk mengurangi penghindaran pajak. Selanjutnya, komisaris yang merupakan warga negara asing juga memberikan dampak negatif terhadap penghindaran pajak. Direksi asing tidak memberikan dampak signifikan terhadap penghindaran pajak. Hasil penelitian ini menunjukkan keberadaan pihak asing, terutama kepemilikan saham dan proporsi di dewan komisaris, memberikan dampak negatif terhadap praktik penghindaran pajak.
Co-Authors Adibuddin, Ahmad Farras Adimudra, Adya Puspita 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 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 Kee Phua, Lian Khusna, Nur Hidayatul Kristiana, Ida Kurniawan, Rasyid Ridha Lau, Evan Lyna Latifah Magdalena, Theresia Maria Kontesa Mela, Nanda Fito Nainggolan, Yohanna Thresia Nilasakti, Afifah Oki Nilawati, Oulivia 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 Siti Maisaroh Subastian, Levina Ulfa Syafik, Mohammad TAMTOMO, AGATHA PRICILLIA SEKAR Ulfa Afifah, Ulfa ulfa, mutia Ummah, Yumna Rifdatul Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widya Ningsih Widyatmoko, Arya Sindhung Wikan Isthika, Wikan Y. Anni Aryani Yesi Mutia Basri Yusnita Mahardini, Nikke