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

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Factors Influencing Anti-Corruption Disclosure in Indonesia Graciella, Tamara; Sutardja, Meco; Setiono, Bambang
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 2 (2023): JULI 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i2.24406

Abstract

This study aims to determine the factors that influence anti-corruption disclosure by examining the effect of independence of the board of commissioners, government ownership, company size, and media exposure partially on anti-corruption disclosure. The sampling method used was purposive sampling, with a total sample of 38 companies participating in the Asia Sustainability Reporting Rating for the 2018–2020 period that are listed on the Indonesia Stock Exchange. The data used in this study is secondary data, which are available in the annual reports and sustainability reports of the study’s sample. Data collection in this study is done using documentation techniques. This study uses Smart PLS (Partial Least Square) to test the hypothesis. The analytical methods used in this study include the outer loadings test, R Square, and path coefficient significance. The results show that media exposure has a significant positive effect on anti-corruption disclosure, while independence of the board of commissioners, government ownership, and company size have no effect on anti-corruption disclosure.
Pengaruh Work-Life Balance dan Self-Efficacy Terhadap Job Satisfaction Karyawan Dengan Employee Engagement Sebagai Variabel Intervening Pada PT. PLN (Persero) Pusat Manajemen Proyek Setiono, Bambang; Bahri, Ronny Samsul
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i8.61191

Abstract

This study was conducted with the aim of understanding and analyzing whether work-life balance and self-efficacy influence job satisfaction, with employee engagement serving as a mediating variable at PT. PLN (Persero) Pusat Manajemen Proyek. The research was designed using an explanatory approach. The population of this study consisted of 376 individuals, while the sample size was 65 respondents. The data sources included primary data obtained directly through interviews, observation, and questionnaires, as well as secondary data gathered through literature studies from journals, books, and other references. The analysis method employed in this research was Partial Least Squares (PLS) analysis, facilitated by the SmartPLS 4.0 software. The results of the research and data processing indicated the following: Work-life balance has an effect on employee engagement at PT. PLN (Persero) Pusat Manajemen Proyek, 2) Self-efficacy has an effect on employee engagement at PT. PLN (Persero) Pusat Manajemen Proyek, 3) Work-life balance has an effect on job satisfaction at PT. PLN (Persero) Pusat Manajemen Proyek, 4) Self-efficacy has an effect on job satisfaction at PT. PLN (Persero) Pusat Manajemen Proyek, 5) Employee engagement affects job satisfaction at PT. PLN (Persero) Pusat Manajemen Proyek, 6) Work-life balance affects job satisfaction through employee engagement at PT. PLN (Persero) Pusat Manajemen Proyek, 7) Self-efficacy affects job satisfaction through employee engagement at PT. PLN (Persero) Pusat Manajemen Proyek.
ACCOUNTING FOR BUSINESS ETHICS AND SUSTAINABILITY (A4BES): HARMONIZING ACCOUNTING FOR THE INTERESTS OF SHAREHOLDERS AND NON-SHAREHOLDER STAKEHOLDERS Setiono, Bambang
Indonesian Journal of Accounting and Governance Vol. 8 No. 1 (2024): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/gpkxna94

Abstract

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 EFFECT OF TAX COMPLIANCE AND TAX AVOIDANCE ON DEFENDER’S BUSINESS STRATEGY IN COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2016-2019 Theresia, Fransisca; Sitardja, Meco; Wijaya, Fery; Setiono, Bambang
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/sfc1sj47

Abstract

The main purpose of the research is to analyze tax compliance dan tax avoidance on defenderbusiness strategy. This research was a quantitative descriptive research method. The sampel used inthis research is a secondary data of LQ 45 on the periode 2016 to 2019, and based on purposivesampling method was obtained 23 companies. Variabel tax compliance and defender business strategyusing variabel dummy. Variabel tax avoidance using CETR proxy. The data in this research wasprocessed using SPSS (Statistical Package for Social Sciences) with Logistic Linear Regressionmethod. This research shows that tax compliance have a significant influence to the defender businessstrategy and tax avoidance do not have influence to the defender business strategy.
ANALYSIS OF THE COMPANY’ POTENTIAL FINANCIAL LOSS IMPACT OF TRADE RECEIVABLES Biantara, Dheny; Lesmana, Iwan; Handayani, Sri; Setiono, Bambang
Indonesian Journal of Accounting and Governance Vol. 7 No. 1 (2023): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/bywqrh02

Abstract

The problems with receivables faced by the company experienced many obstacles so thatinaccurate recording and technology systems that had not been integrated between units became one ofthe obstacles they faced. This study aims to determine the accounting information system on accountsreceivable which is related to its role in the process of sustainable development of a company. Themethod used in this study is a qualitative - descriptive method. Data collection was carried out byinterview, observation and documentation techniques. Data analysis was carried out by means of datareduction, data representation, and drawing conclusions. The results showed that the accountsreceivable accounting information system procedures at several companies had different characteristicsbut remained the same in terms of the problems faced, especially during the past Covid-19 outbreakwhere many companies, both self-served and government-owned, experienced serious problems in theprocess of collecting their accounts receivable. .Standard operating procedures for accounts receivablethat are clear and separated from existing functions and have a very complete job desk for their parts aswell as well-documented records can expedite the process of information on the condition ofreceivables so that strategic steps can be taken to generate cash inflows for company which willultimately improve the condition of the company's financial performance to be able to continue todevelop sustainably.
Analyzing Ethical Practices and Sustainability in Indonesian Real Estate: A Comprehensive Business Study Setiono, Bambang; Handayani, Sri; Biantara, Dheny
Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/jzvk2358

Abstract

This study examines the performance of companies in business ethics and sustainability management within Indonesia's real estate industry using the Accounting for Business Ethics and Sustainability (A4BES) framework. Ethical and sustainability leadership is categorized into conventional, follower, transitional, and modern groups based on A4BES scores and stakeholder interest harmonization. Findings reveal no companies classified as followers or modern. On average, companies achieve 16.94% of the maximum A4BES score, or 25.75 out of 152 points. CTRA and DILD are the frontrunners, both scoring 67 (44.08%). DILD demonstrates superior leadership with better stakeholder harmonization: 43.28% for employee interests, 7.46% for customer interests, 13.43% for community interests, and 35.82% for environmental interests. This study provides insights into ethical and sustainability leadership and introduces an outcome-based approach for evaluating firm performance, encouraging the integration of ethical and sustainability decisions into strategic and operational practices.
IMPROVING COMMUNITY FINANCIAL GOVERNANCE: THE CASE OF POKDARWIS KAMPUNG KERANGGAN, SOUTH TANGERANG CITY Setiono, Bambang; Handayani, Sri; Bahri, Asep Syiaful; Dewobroto, Wisnu Sakti
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 8, No 3 (2025): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v8i3.59800

Abstract

We introduced a financial governance module and digital accounting system to Kelompok Sadar Wisata (Pokdarwis) in Kampung Keranggan, Tangerang City, Banten Province. Pokdarwis Kampung Keranggan is renowned for its community-driven initiative to transform an underutilized area on the outskirts of Tangerang into a vibrant Edu-tourism destination. This community outreach program has provided significant opportunities for Pokdarwis to improve the community’s financial governance. Zahir Online address challenges such as limited human and financial capital, offering an accessible platform for better financial management. However, the success of this initiative relies heavily on community participation and education. While technology can compensate for a lack of accounting skills and experience, it cannot resolve low levels of engagement or reluctance to adopt new systems, as evidenced by Pokdarwis’ preference for Excel over Zahir Online. Without active participation from the community, Pokdarwis risks undermining its effectiveness and the outcomes of this community outreach program. The community's role is integral, given that Pokdarwis functions as a representative and steward of communal resources.
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