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All Journal Jurnal Akuntansi & Auditing Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Indonesian Journal of Accounting and Governance Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Media Ekonomi Indonesian Journal of International Law Jurnal Ilmu Ekonomi dan Sosial (JIES) Journal of Business, Management and Social Studies Indonesian Journal of Accounting and Governance

Bambang Setiono

Universitas Agung Podomoro

Author-ID : 377338

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 17 Documents Claim Missing Document

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Memerangi Kejahatan Kehutanan dan Mendorong Prinsip Kehati-hatian Perbankan untuk Mewujudkan Pengelolaan Hutan yang Berkelanjutan Pendekatan Anti Pencucian Uang Setiono, Bambang; Husein, Yunus
Indonesian Journal of International Law
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (22822.347 KB)

If the illegal logging is just a criminal whose involve the poor society which their life depend to the forest, truck driver or forest guards whose underpaid, that criminal would not be difficult to stop. With the involvement of support from the illegal logging funders, which usually called cukong, illegal logging industry and government employees, the illegal logging has become a complex problem, not only in Indonesia, but also for the international forest community. The forestry law enforcement approach which now is running failed to capture the mastermind of illegal logging. But, the money laundering law enforcement approach which with the approach in “follow the money” may be the option to face the actors in illegal logging. This approach requires the bank and the other financial service providers for more active and careful in run the financial transaction whose related to their customers. Bank customers may be the funders of illegal logging, wood industry, law enforcement instrument and government instrument. Overall, the use of anti-money laundering regime effectively will give the opportunies to encourage the banking precautionary principles and the forest management, and to reduce the forest criminal.

Financial report and public accountability culture in Indonesia Bambang Setiono; Dody Hapsoro
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 1 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss1.art6

Studi ini mengkaji kualitas Akuntabilitas publik di Indonesia yang representasikan oleh praktik laporan keuangan menggunakan teori legitimasi. Kami menemukan praktik akuntabilitas publik di Indonesia masih di legitimasi pragmatis. Laporan keuangan dan audit laporan ini dikembangkan hanya untuk pengguna utama laporan keuangan. Mereka tidak disiapkan untuk kepentingan masyarakat umum, DPR dan pemerintah sebagai representasi dari masyarakat belum mengembangkan budaya tata kelola laporan keuangan dan audit untuk memastikan bahwa praktek akuntabilitas di Indonesia menyajikan informasi yang benar atau adil yang diharapkan oleh masyarakat. Masyarakat membutuhkan informasi tentang seberapa efektif pemerintah dalam menggunakan dana negara untuk memenuhi janji mereka dalam kampanye pemilu serta kewajiban mereka sebagaimana diatur dalam banyak hukum yang mengatur operasi dari pemerintah. Masyarakat juga perlu informasi tentang keamanan dan tumbuh dari kekayaan mereka disimpan di sektor keuangan seperti yang dijanjikan oleh bank dan lembaga keuangan non-bank.

THE EFFECT OF TAX COMPLIANCE AND TAX AVOIDANCE ON DEFENDER'S BUSINESS STRATEGY IN COMPANIES LISTED ON LQ 45 ON THE INDONESIA STOCK EXCHANGE PERIOD 2016-2019 Fransiska Theresia; Meco Sitardja; Fery Wijaya; Bambang Setiono
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 2 (2022): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i2.328

The main purpose of the research is to analyze tax compliance dan tax avoidance on defender business strategy. This research was a quantitative descriptive research method. The sampel used in this research is a secondary data of LQ 45 on the periode 2016 to 2019, and based on purposive sampling method was obtained 23 companies. Variabel tax compliance and defender business strategy using variabel dummy. Variabel tax avoidance using CETR proxy. The data in this research was processed using SPSS (Statistical Package for Social Sciences) with Logistic Linear Regression method. This research shows that tax compliance have a significant influence to the defender business strategy and tax avoidance do not have influence to the defender business strategy

ANALYSIS OF THE COMPANY'S POTENTIAL FINANCIAL LOSS IMPACT OF TRADE RECEIVABLES Dheny Biantara; Iwan Lesmana, S.Kom, MM; Sri Handayani; Bambang Setiono
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.372

The problems with receivables faced by the company experienced many obstacles so that inaccurate recording and technology systems that had not been integrated between units became one of the obstacles they faced. This study aims to determine the accounting information system on accounts receivable which is related to its role in the process of sustainable development of a company.The method used in this study is a qualitative - descriptive method. Data collection was carried out by interview, observation and documentation techniques. Data analysis was carried out by means of data reduction, data representation, and drawing conclusions.The results showed that the accounts receivable accounting information system procedures at several companies had different characteristics but remained the same in terms of the problems faced, especially during the past Covid-19 outbreak where many companies, both self-served and government-owned, experienced serious problems in the process of collecting their accounts receivable. .Standard operating procedures for accounts receivable that are clear and separated from existing functions and have a very complete job desk for their parts as well as well-documented records can expedite the process of information on the condition of receivables so that strategic steps can be taken to generate cash inflows for company which will ultimately improve the condition of the company's financial performance to be able to continue to develop sustainably.

ACCOUNTING FOR BUSINESS ETHICS AND SUSTAINABILITY (A4BES): HARMONIZING ACCOUNTING FOR THE INTERESTS OF SHAREHOLDERS AND NON-SHAREHOLDER STAKEHOLDERS Bambang Setiono
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 8, No 1 (2024): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v8i1.432

The purpose of this study is to introduce a framework that assists corporate managers in transforming the promised benefits of sustainability reports into future financial performance by aligning the interests of shareholders and non-shareholder stakeholders. This descriptive study proposes a framework to investigate the stakeholder harmonization process undertaken by managers, with a pilot study focusing on Indonesian mining companies using content analysis methodology. The study hypothesizes that managers' disclosures in sustainability reports reflect their success in achieving stakeholder harmony. Modern corporate managers accomplish stakeholder harmonization by reporting on both financial performances and non-financial performances, I called them Business Ethics and Sustainability (ABES) performances. They provide outcome-based performance information on A4BES performances. The study found that Indonesian mining companies typically disclose more information than required by the capital market regulation on sustainability reporting. Mining managers, categorized as conventional managers at the second level of the stakeholder harmonization process, report over 50% of A4BES accounts but often omit outcome-based performance information. This study extends sustainability accounting literature on stakeholder theory by examining how management processes balance the interests of shareholders and non-shareholder stakeholders.

The Impact of Cash Management Practices toward Financial Performance of Small and Medium Enterprises in Indonesia Amini, Nuzulia; Setiono, Bambang; Pangaribuan, Christian Haposan; Princes, Elfindah
Journal of Business, Management, and Social Studies Vol. 1 No. 1 (2021): Journal of Business, Management, and Social Studies
Publisher : APPS Publications

Objective – The importance of SMEs in Indonesia has been becoming the center of attention for the government to help the national economy grow. However, there are still many problems that hinder the potential of SMEs to develop. One of the problems is financial Management in terms of cash management, which can help SMEs have better Management over cash and better performance. Therefore, this study aims to analyze the current two elements of cash management practice, forecasting (FOR) and cash mobilization (CML) done by SMEs in Indonesia and its impact on Return on Assets (ROA) and Gross Profit Margin (GPM) as the financial performance measurements. Methodology – The research uses a quantitative approach from 90 SMEs in Java and Bali islands from April until July 2018. The data were analyzed descriptively using a 4-point scale questionnaire. A regression analysis was added to find out significant relationships between the variables. Findings – The research found that SMEs owners/managers often do forecasting and rarely do cash mobilization practices. The regression analysis shows a significant relationship between cash management practices and ROA but a non-significant relationship between cash management practices and Gross Profit Margin (GPM). Novelty – This research provides an insight of how cash management practices influence the financial performance in the context of SMEs.

The Influence of Service Quality on Public Satisfaction and Public Trust: A Study on Jakarta Public Health Services during COVID-19 Pandemic Citra, Baiq Sany Ayu; Setiono, Bambang; Pangaribuan, Christian Haposan; Ambarwati, Maria Francisca Lies
Journal of Business, Management, and Social Studies Vol. 1 No. 1 (2021): Journal of Business, Management, and Social Studies
Publisher : APPS Publications

Objective – The COVID-19 pandemic has challenged the government because of the uncertainty in public health services’ preparedness to provide patient-centered care that meets public needs. Hence, the necessity to evaluate service quality towards society’s satisfaction and trust during these difficult times. This study examines the influence of service quality towards public satisfaction and public trust on the public health services in Jakarta during the pandemic.Methodology – A quantitative method using regression data analysis with a total sample of 120 respondents.Findings – The result shows that two dimensions of public service quality (empathy and reliability) significantly influenced public satisfaction. However, the other three dimensions of public service quality (tangible, responsiveness, and assurance) did not influence public satisfaction. Only two dimensions of public service quality (reliability and responsiveness) significantly influenced public trust. The result found that public satisfaction positively influenced public trust. The relation was strongest compared to other correlations in the study.Novelty – This study examined public health services by the government of Jakarta during the COVID-19 pandemic.

Student Engagements in a Low-Literacy Culture Country – The Case of Indonesia Setiono, Bambang; Rahmi, Mutia; Aditya, Putri; Hamidah, Rusyda; Indrawan, Umar
Journal of Business, Management, and Social Studies Vol. 2 No. 2 (2022): Journal of Business, Management, and Social Studies
Publisher : APPS Publications

Education in the 21st century calls for more student-centered learning systems to promote innovation and creativity skills over compliance and conformity attitudes. Student active engagement is one main feature of a student-centered learning system. In a country with a low literacy rate, this study looked at the effects of teaching strategies and lecturers’ classroom behavior on student involvement. Can we introduce a student-centered learning system in this kind of country? Using a survey method, this study collected the perception of undergraduate students from various universities in Indonesia. Online survey was used to capture student perceptions on learnings methods, lectures behavior and student engagement. This study found that learning method and lecturers’ behavior influenced student engagement in the learning process. This study adds to the literature on learning experiences for students. We found ways to increase and improve student engagement in low literacy-ranking nations.

KAJIAN PENANGANAN BENCANA DI DINAS SOSIAL KABUPATEN MUSI RAWAS SUMATERA SELATAN Zubaidah, R A; Susanto, Yohanes; Setiono, Bambang
Jurnal Media Ekonomi (JURMEK) Vol 25 No 1 (2020): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v25i1.825

The purpose of this study is to empirically examine disaster management carried out by the Regional Government in this case the Social Service Office of Musi Rawas Regency, South Sumatra. This research is a qualitative study using a type of research with case studies. The subject of the case study is the analysis of disaster management planning with other words Analysis of Disaster Management Planning is the Focus of this Research. To support the focus of research, the researcher makes sub-focus - sub focus, to represent and better direct the focus of the research, while the sub focus - the sub focus consists of; The planning process is carried out; Structured and planned planning. And planning that is ongoing and sustainable. Results of research findings, that based on several theories and research findings, it can be seen that the process of disaster management planning in the Social Office of musi rawas district is oriented to the process of activities within the Social Service alone, no process has yet been seen involving other parties. Coordination with related agencies has not been reflected in the understanding of planning in the Musi Rawas Regency Social Service. It is recommended that related parties in cross-sectoral in Musi Rawas Regency be involved in the process of disaster management planning in the Musi Rawas Regency Social Service.

Brand Attachment As A Driver Of Influencer Authority Nagarista, Maria Magdalena Leony; Setiono, Bambang
Journal of Business, Management, and Social Studies Vol. 1 No. 4 (2021): Journal of Business, Management, and Social Studies
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53748/jbms.v1i4.91

Objective – This study examines how influencers as a new marketing strategy to increase brand attachment and brand love from customers through perceived quality, personal branding, and brand personality with a case study of Arief Muhammad’s business, Billionaire’s Project. Methodology – Using SmartPLS software as a tool to examine validity and reliability, this study is quantitative in nature and 185 people in all took part in the survey for this study. Findings – The result highlights the brand attachment is the main variable that can influence influencer authority capital for influencers to be able to increase influence on customers to be bonded to traded brands. Novelty – This study contributes to a deeper understanding of how these factors interact to influence consumer behavior in the context of influencer marketing.

Co-Authors Amini, Nuzulia Bahri, Asep Syiaful Bahri, Ronny Samsul Biantara, Dheny Citra, Baiq Sany Ayu Dheny Biantara dody hapsoro Fery Wijaya Fransiska Theresia Graciella, Tamara Hamidah, Rusyda Handayani, Sri Husein, Yunus Indrawan, Umar Iwan Lesmana Iwan Lesmana, S.Kom, MM Maria Francisca Lies Ambarwati Nagarista, Maria Magdalena Leony Pangaribuan, Christian Haposan Princes, Elfindah Putri Aditya, Putri Rahmi, Mutia Sitardja, Meco Sri Handayani Susanto, Yohanes Sutardja, Meco Theresia, Fransisca Wijaya, Fery Wisnu Dewobroto Yunus Husein Zubaidah, R A

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