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All Journal JURNAL ECONOMIA Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Manajemen "E M O R" Dinasti International Journal of Digital Business Management IDEI: Jurnal Ekonomi & Bisnis TheJournalish: Social and Government Economics and Digital Business Review Solusi: Jurnal Kajian Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi Jurnal Media Informatika Jurnal Arastirma ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) International Journal of Islamic Business and Management Review Balance : Jurnal Akuntansi dan Manajemen Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Indonesian Journal of Contemporary Multidisciplinary Research Benefit : Journal of Bussiness, Economics, and Finance Indo-Fintech Intellectuals: Journal of Economics and Business VISA: Journal of Vision and Ideas KINERJA : Jurnal Ekonomi dan Bisnis J-CEKI
Baldric Siregar
Sekolah Tinggi Ilmu Ekonomi (STIE) YKPN, Yogyakarta, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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Pengaruh Overconfidence Manajerial terhadap Kualitas Penyusunan Penganggaran Perusahaan dalam Kondisi Volatilitas Pasar Global Putri Dharmana, Vanessa; Siregar, Baldric; Biyanto, Frasto; Miswanto, Miswanto
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10396

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh overconfidence manajerial terhadap kualitas penyusunan anggaran perusahaan, dengan mempertimbangkan volatilitas pasar global sebagai variabel mediasi. Studi ini menggunakan pendekatan kuantitatif asosiatif dengan metode explanatory research dan pengumpulan data melalui penyebaran kuesioner kepada manajer keuangan dan akuntansi di perusahaan yang beroperasi di Indonesia. Hasil penelitian menunjukkan bahwa overconfidence manajerial berpengaruh signifikan terhadap kualitas penyusunan anggaran. Selain itu, volatilitas pasar global juga ditemukan berpengaruh signifikan terhadap kualitas penyusunan anggaran, serta memperkuat pengaruh negatif overconfidence manajerial dalam proses penganggaran. Model penelitian ini mampu menjelaskan 80,3% variabel dependen, yang menunjukkan bahwa bias kognitif dan faktor eksternal memainkan peran penting dalam praktik pengelolaan anggaran. Temuan ini diharapkan dapat menjadi kontribusi bagi pengembangan teori keuangan perilaku serta menjadi masukan praktis dalam perancangan sistem pengendalian anggaran yang lebih adaptif dan realistis.
Pengaruh Ekspansi Jaringan Distribusi, Strategi Promosi, dan Ketersediaan Stok Produk terhadap Keputusan Pembelian Konsumen Produk Fast Moving Consumer Goods (FMCG) Unilever di Indonesia Fadli, La Ode; Ratnasari, Intan; Miswanto, Miswanto; Biyanto, Frasto; Siregar, Baldric
VISA: Journal of Vision and Ideas Vol. 5 No. 2 (2025): Journal of Vision and Ideas (VISA)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v5i2.9039

Abstract

  This study aims to analyze the influence of distribution network expansion, promotional strategies, and product stock availability on consumer purchasing decisions for Unilever's Fast Moving Consumer Goods (FMCG) products in Indonesia. With increasingly competitive market competition, this third factor is considered key to maintaining people's purchasing power. The research method used is quantitative descriptive-analytical with data collected through an online questionnaire based on a Likert scale of 1-5 distributed to 109 respondents. Data analysis was carried out using SPSS to test the validity, reliability, and influence of variables. The results of the study indicate that distribution network expansion (H1), promotional strategies (H2), and product stock availability (H3) individually have a positive and significant effect on consumer purchasing decisions. In addition, the third variable also has a simultaneous effect (H4). This conclusion provides practical implications for Unilever Indonesia to optimize distribution, promotion, and stock management strategies in influencing consumer decisions.
Determinasi Job Hopping Gen Z Yogyakarta: Gaji, Pertumbuhan Karier dan Kepuasan Kerja Oktafiani, Vani; Pratama, Yondik Army; Miswanto, Miswanto; Siregar, Baldric; Biyanto, Frasto
Studi Ilmu Manajemen dan Organisasi Vol. 6 No. 3 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i3.5046

Abstract

Purpose: The purpose of this research is to analyze how market competitive pay, career growth, and job satisfaction affect the job-hopping intentions of Generation Z employees in Yogyakarta. Methodology/approach: This study utilized a quantitative method with purposive sampling. A total of 104 Generation Z respondents filled out an online questionnaire, and the data were processed using multiple linear regression through SPSS 25. Results/findings: The findings indicate that market competitive pay, career growth, and job satisfaction collectively exert a significant influence on job-hopping intentions. However, market competitive pay and job satisfaction show a negative influence, meaning higher levels of both reduce the tendency to job hop. Interestingly, career growth has a positive effect, indicating that greater perceived opportunities for advancement can increase job-hopping intentions when expectations are not met internally. Conclusion: Career growth can motivate Gen Z employees to pursue external opportunities if their current organization lacks clear advancement paths. Meanwhile, competitive pay and job satisfaction can reduce the desire to job hop, making them essential components of effective retention strategies. Limitations: This study is limited by a short data collection period of only one month. This may lead to temporal bias and restrict the depth of analysis, so the findings should be interpreted with caution and not generalized without considering longer-term dynamics. Contribution: This study highlights the need for companies to integrate fair compensation, transparent career development plans, and job satisfaction strategies to retain young employees effectively, particularly in competitive job markets.
Pengaruh Pengendalian Internal terhadap Kualitas Pelaporan Keuangan dengan Sistem Informasi Akuntansi sebagai Variabel Moderasi pada Perusahaan Tekstil Skala Menengah di Daerah Istimewa Yogyakarta dan Sekitarnya Hafid, Abdullah; Siregar, Baldric; Biyanto, Frasto
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.925

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal terhadap kualitas pelaporan keuangan, serta menguji peran sistem informasi akuntansi sebagai variabel moderasi pada perusahaan tekstil skala menengah di Daerah Istimewa Yogyakarta dan sekitarnya. Latar belakang penelitian didasarkan pada pentingnya laporan keuangan yang akurat dan andal sebagai dasar pengambilan keputusan manajerial di tengah persaingan industri. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal, pengumpulan data melalui kuesioner berskala Likert, dan analisis menggunakan SPSS dengan uji regresi linier berganda serta Moderated Regression Analysis (MRA). Hasil yang diharapkan menunjukkan bahwa pengendalian internal berpengaruh positif terhadap kualitas pelaporan keuangan, dan sistem informasi akuntansi mampu memperkuat hubungan tersebut. Temuan ini diharapkan memberikan kontribusi praktis bagi manajemen dalam meningkatkan efektivitas pelaporan melalui penguatan sistem pengendalian dan informasi.   This study aims to analyze the influence of internal control on the quality of financial reporting and examine the moderating role of accounting information systems in medium-scale textile companies in the Special Region of Yogyakarta and surrounding areas. The research is motivated by the need for accurate, relevant, and timely financial reports to support managerial decision-making in an increasingly competitive textile industry. A quantitative approach with a causal design was employed, using Likert-scale questionnaires distributed to accounting, finance, and management personnel. The sampling technique used was purposive sampling, targeting respondents with knowledge of accounting information systems and financial reporting. Data analysis was conducted using SPSS, including validity and reliability tests, multiple linear regression, and Moderated Regression Analysis (MRA). The expected results indicate that internal control has a positive effect on financial reporting quality, and accounting information systems not only influence reporting quality directly but also strengthen the relationship between internal control and financial reporting. These findings offer practical implications for improving report reliability through enhanced controls and optimized information systems.
Determinants of budget forecast errors and their impacts on budget effectiveness: evidence from Indonesia Siregar, Baldric; Susanti, Lilis
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1468

Abstract

This research attempts to identify the determinants of budget forecast errors and explore the impact of the errors on the budget effectiveness. This study differs from the earlier studies such as including covering 90% of districts and cities, other studies on budget forecast error have not addressed how financial and governmental characteristics effect budget forecast error, and using a structural model to test the factors effecting budget forecast error and their impacts on budget effectiveness. The data are derived from Central Bureau of Statistics and local government website. It used the data of 444 local government for the period of 2006 to 2013, and analyzed them using a partial least square for testing the hypotheses. The results show that the significant factors affecting budget forecast errors are revenue growth, expenditure growth, and government complexity. The higher the revenue growth the greater the likelihood of budget forecast errors. Likewise, the greater the spending growth, the greater the budget forecast errors. The empirical evidence also suggests that budget forecast errors are bad for the economy. The implications of this findings are that local government must be more careful in projecting a growing income and expenditure budget, coordinate well so that work units can develop accurate budgets, and carry out a better monitoring function for all the main stages of budgeting.
Pengaruh Return On Asset, Return On Equity, Dan Earning Per Share Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pane, Mimi Meriami Br; Miswanto; Siregar, Baldric; Biyanto, Frasto
Jurnal Minfo Polgan Vol. 13 No. 2 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i2.14222

Abstract

Penelitian ini bertujuan untuk menguji pengaruh return on asset (X1), return on equity (X2), dan earning per share (X3) berpengaruh terhadap return saham (Y) pada perusahaan manufaktur sub sektor otomotif yang terdaftar di Bursa Efek Indonesia periode 2016-2021 Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor otomotif. Penelitian ini memakai sampling jenuh (Sensus) dengan jumlah sampel sebanyak 7 perusahaan. Teknik analisis data dalam penelitian ini menggunakan analisis desktiptif, analisis asumsi klasik, analisis regresi linier berganda, dengan pengujian hipotesis menggunakan uji -t dan uji F. Hasil penelitian menujukkan bahwa : (1) secara parsial variabel return on asset (X1) berpengaruh positif dan signifikan terhadap return saham. (2) secara parsial variabel return on equity (X2) berpengaruh negatif dan signifikan terhadap return saham. (3) secara parsial variabel earning per share (X3) tidak berpengaruh positif dan tidak signifikan terhadap return saham. (4) secara simultan variabel return on asset (X1), return on equity (X2) dan earning per share (X3) berpengaruh positif dan signifikan terhadap return saham.
Pengaruh Digital Marketing, Inovasi Produk, dan Kualitas Pelayanan terhadap Kepuasan Pelanggan Jelita Cosmetic Babarsari Wijayanto, Totok; Terra, Inai; Miswanto, Miswanto; Siregar, Baldric; Biyanto, Frasto
Jurnal Arastirma Vol. 5 No. 2 (2025): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v5i2.51818

Abstract

Tujuan. Penelitian ini bertujuan untuk menganalisas pengaruh digital marketing, inovasi produk, dan kualitas pelayanan terhadap kepuasan pelanggan pada Jelita Cosmetic Barbasari. Metode. Metode yang digunakan adalah pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada 100 pelanggan Jelita Cosmetic menggunakan teknik purposive sampling. Data dianalisis dengan uji validitas, reliabilitas, uji asumsi klasik, serta regresi berganda menggunakan SPSS. Hasil. Hasil penelitian secara parsial menunjukan bahwa digital marketing, inovasi produk, dan kualitas pelayanan memiliki pengaruh positif dan signifikan terhadap kepuasan pelanggan. Uji F mengonfirmasikan bahwa ketiga variabel tersebut secara simultan berpengaruh signifikan terhadap kepuasan pelanggan. Implikasi. Temuan ini menegaskan pentingnya integrasi ketiga variabel dalam strategi pemasaran untuk meningkatkan kepuasan dan Loyalitas pelanggan.
Work-Life Balance and Time Management on Academic Achievement of Part-Time Students in Yogyakarta: Testing Social Support as a Moderator Soares, Luis Americo; Zahra, Zulfa Putri Az-; Miswanto; Biyanto, Frasto; Siregar, Baldric; Ximenes, Antonio
Dinasti International Journal of Digital Business Management Vol. 6 No. 4 (2025): Dinasti International Journal of Digital Business Management (June - July 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i4.5001

Abstract

This study aims to investigate the impact of work-life balance and time management on the academic achievement of part-time university students in Yogyakarta, with social support as a moderating variable. The research addresses the growing challenge faced by students managing both academic and professional responsibilities. A quantitative approach was applied using a survey of 155 purposively selected part-time students. Validated instruments measured work-life balance, time management, academic achievement, and social support. Moderated regression analysis (MRA) in SPSS revealed that the final model accounted for 98.4% of the variance in academic achievement (R2 = 0.984). Both work-life balance (? = -0.292, p < 0.001) and time management (? = -0.344, p < 0.001) had significant negative effects. However, social support positively moderated both relationships, reducing their negative impact (interaction effects: ? = 0.926 and ? = 0.880, respectively). The finding emphasizes the importance of institutional support and training to help students manage dual roles effectively.
The Influence of Competitive Advantage, Market Orientation, and Partnerships on Reddoorz's Marketing Performance Neno, Yohanes Robinsius; Miswanto, Miswanto; Siregar, Baldric; Biyanto, Frasto
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 3 No. 6 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v3i6.12545

Abstract

The aim of this study is to evaluate the impact of competitive advantage, market orientation, and partnerships on the marketing performance of RedDoorz, a rapidly growing budget accommodation platform in Indonesia. Using a quantitative approach, primary data were collected through questionnaires distributed to 40 selected respondents using a purposive sampling technique. Based on multiple linear regression analysis, the findings indicate that competitive advantage and partnerships have a positive and significant influence on marketing performance, while market orientation does not show a significant effect. Theoretically, this study supports the resource-based view theory and serves as a reference for future research in this area. Practically, the findings can be utilized by RedDoorz management to formulate strategies aimed at enhancing competitiveness and marketing performance amidst increasingly intense competition.
Co-Authors Amalia, Yusrina Annisa BIYANTO, FRASTO Bria, Anggelina Yuniance Endarwati Endarwati Fadli, La Ode Fernandes, Adelia Hafid, Abdullah Jatinugroho, Robertus Cahyo Lilis Susanti, Lilis Luthfia, Munhamik Marufi, Muqorrobien Mbete, Roselina Lucia Ketty Meiliasari, Vika Miswanto Miswanto Neno, Yohanes Robinsius NENTA, YOSEP ARMANDO Nugraha, Mochamad Saddam Ilyas Nur Wulandari, Diah Novita Oktafiani, Vani Pane, Mimi Meriami Br Perdana, Oksa Wisnu Pereira, Edigar Filipe Pereira, Filipe Mendes Pinto, Leonardo Pratama, Yondik Army Pratiwi, Chris Indah Pratiwi, Nurna Putra, Gregorius Okta Putri Dharmana, Vanessa Putri, Ajeng Kharisma Rahmawaty, Anisa Rajabuan, Ance Costansa Ratnasari, Intan Santosa, Harjuna Cipta Seno Bagus W, R. Stefanus Shilfiyana, Dhindha Soares, Anacleto Roberto Carolina Soares, Casimiro Soares, Luis Americo Tay, Renya Rostika Oma Terra, Inai Totok Wijayanto, Totok V. da Silva, Rita de Fátima Wulandari, Amalia Dewi Ximenes, Antonio Yudhasepti, Wikarisa Zahra, Zulfa Putri Az-