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All Journal Jurnal Pengajaran MIPA Jurnal Pengajaran Matematika dan Ilmu Pengetahuan Alam Jurnal Sains dan Teknologi Kimia Jurnal Matematika & Sains EduChemia: Jurnal Kimia dan Pendidikan Indonesian Journal of Chemistry SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Kartika Kimia YUME : Journal of Management JURNAL MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Economics and Digital Business Review Indonesian Journal of Laboratory Golden Ratio of Finance Management Golden Ratio of Auditing Research Journal of Economics Review (JOER) Bata Ilyas Journal of Accounting The Journal of Business and Management Research Jurnal Pengabdian Isola Jurnal Riset dan Praktik Pendidikan Kimia Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Taxation Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis JER Celebes Journal of Community Services Atestasi : Jurnal Ilmiah Akuntansi
Yaya Sonjaya
Universitas Pendidikan Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Comparative Evaluation of Public and Private Financing in Determining the Company's Growth Strategy Sonjaya, Yaya
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.1261

Abstract

This study explores the comparative impact of public and private financing on corporate growth strategies, focusing on their respective advantages, limitations, and the contextual factors influencing their effectiveness. It further examines mixed financing strategies as a balanced approach to optimizing financial resources and operational flexibility in various industries. The research adopts a qualitative systematic literature review approach, synthesizing insights from recent studies across diverse theoretical and practical domains. It evaluates the interplay between public and private financing mechanisms, contextual influences such as macroeconomic conditions and industry dynamics, and the implications of mixed financing strategies. The study identifies that public financing provides substantial capital and market visibility, supporting large-scale expansion and diversification. However, it also imposes regulatory pressures and shareholder expectations. Private financing offers flexibility, strategic support, and greater managerial control, making it suitable for high-risk and innovative sectors, though it is limited by funding capacity and investor dependency. Mixed financing strategies are highlighted as a pragmatic solution, leveraging the strengths of both mechanisms to balance risk, cost, and flexibility. The study also emphasizes the critical role of external factors, such as economic stability, regulatory policies, and sector-specific needs, in shaping financing decisions. The findings offer practical recommendations for corporate leaders to align financing decisions with strategic objectives and for policymakers to create supportive regulatory frameworks and incentives. This dual approach fosters sustainable growth, innovation, and competitiveness across industries.
Makna Kesadaran Perpajakan dalam Perspektif Fenomenologi Sonjaya, Yaya
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.2149

Abstract

Penelitian ini dilaksanakan dengan maksud untuk mengartikan pemahaman tentang kesadaran perpajakan, dilihat dari perspektif fenomenologi. Secara teoritis, temuan dari penelitian ini dapat memberikan kontribusi pada pengembangan konsep kesadaran perpajakan dan bermanfaat bagi para pengambil kebijakan perpajakan. Penelitian ini melibatkan tiga individu Wajib Pajak Orang Pribadi di Kota Jayapura, menggunakan pendekatan kualitatif. Paradigma yang mendasari penelitian ini adalah paradigma interpretif dengan pendekatan fenomenologi transendental Husserl. Data dikumpulkan melalui wawancara mendalam dan observasi. Dari penelitian ini, didapatkan pemahaman bahwa kesadaran perpajakan muncul karena adanya keterpaksaan. Wajib Pajak berada dalam situasi dilematis, dimana mereka merasakan tekanan untuk melaksanakan kewajiban pajak karena takut akan sanksi. Oleh karena itu, mereka memilih untuk memenuhi kewajiban sebagai Wajib Pajak karena adanya keterpaksaan. Perilaku keterpaksaan ini ternyata berdampak pada moralitas Wajib Pajak itu sendiri
Examining the Relationship between Good Corporate Governance and Company Size on Stock Prices in Manufacturing Companies Listed on the Indonesia Stock Exchange Syafei M. Nur, Imran; Ibrahim, Muhdi B. Hi.; Sonjaya, Yaya; Ridhwansyah Pasalo, Muhammad; Taotubun, Najaradin
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i2.175

Abstract

This study aims to determine the impact of excellent corporate governance ownership structure on the firm size on stock prices in manufacturing companies listed on the Indonesia Stock Exchange, both simultaneously and partially. According to the findings, good corporate governance, as evaluated by the board of directors and the commissioners, negatively and substantially impacts stock prices. In contrast, the audit committee has a positive and significant impact on stock prices. The natural logarithm of total assets, which measures the size of a company, has a favorable effect on stock prices. The more the company's total investments in the 52 issuers, the higher the share price. Managerial ownership has a positive but not statistically significant effect on stock prices, whereas institutional ownership has a negative and statistically significant impact. The increase in institutional ownership will cause stock prices to fall.
The Effect of Capital Structure on Firm Value in Banking Companies Listed on the Indonesia Stock Exchange Sonjaya, Yaya; Muslim, M.
Golden Ratio of Finance Management Vol. 3 No. 1 (2023): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v3i1.312

Abstract

This study is to determine the effect of capital structure on firm value in banking companies on the Indonesia Stock Exchange. The data used is quantitative data. The population in this study were 8 banking companies listed on the Indonesia Stock Exchange, while the sample used in this study used the Purposive Sampling formula of 40. Data collection was carried out through documentation. The data analysis method used is the classic assumption test, regression analysis, and hypothesis testing using SPSS 23 for Windows software. Based on the results of research that examines the effect of the Debt-to-Equity Ratio on Price Book Value, the t value = 4.801 is greater than the t table = 2.02439, with a significance level of 0.060 greater when compared to the α = 5% level, then H1 is accepted. The constant value of 3.826 means that, if the DER variable does not change, then PBV has a value of 3.826. Meanwhile, the DER variable coefficient value of -0.262, means that if DER increases by one percent, PBV decreases by 0.262. These results indicate that statistically DER has a negative and insignificant effect on PBV in Banking Companies listed on the Indonesia Stock Exchange. Thus, the hypothesis stating that DER has a negative and insignificant effect on PBV in Banking Companies listed on the Indonesia Stock Exchange is proven.
The Influence of Corporate Culture on Audit Practices and Ethics Sonjaya, Yaya
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.394

Abstract

This study investigates the influence of corporate culture on audit practices and ethics, aiming to understand the mechanisms, challenges, and implications of cultural factors in shaping auditors' behaviors within organizational contexts. The research utilizes a qualitative approach, drawing on existing literature and theoretical frameworks to analyze the complex interplay between corporate culture and auditing practices. Through a comprehensive review, the study identifies key cultural dimensions, including leadership style, organizational values, communication patterns, and ethical norms, that significantly influence auditors' experiences and behaviors. Findings reveal that auditors operating within organizations characterized by strong ethical cultures demonstrate higher levels of ethical sensitivity, professionalism, and adherence to professional standards, while those in environments with weak cultures may face pressures compromising their independence and integrity. Theoretical perspectives such as agency theory, stakeholder theory, and social identity theory are employed to elucidate the mechanisms underlying these relationships. The implications of the study underscore the importance of fostering a strong ethical culture, incorporating cultural assessments into audit engagements, and investing in resources and technologies to mitigate ethical risks effectively. By understanding how corporate culture influences audit practices and ethics, stakeholders can work collaboratively to promote integrity, accountability, and transparency within the auditing profession, thereby enhancing public trust and confidence.
Innovations in Managerial Accounting: A Review of Recent Developments Sonjaya, Yaya; Prasetianingrum, Septyana; Pasolo, Muhammad Ridwansyah
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.701

Abstract

Purpose: This study aims to explore recent developments in managerial accounting, focusing on the integration of advanced technologies such as Big Data, Artificial Intelligence (AI), and Blockchain, and their implications for enhancing strategic decision-making and operational efficiency. Research Method: The research employs a qualitative design, utilizing semi-structured interviews, focus group discussions, and document analysis to gather insights from managerial accountants and financial analysts. Data were analyzed using thematic analysis to identify key themes and patterns. Results and Discussion: The study reveals that integrating these technologies has revolutionized accounting practices by enabling more accurate forecasting, improving efficiency through automation, and enhancing transparency in financial reporting. Despite the benefits, significant challenges, such as the need for new skills and ethical considerations related to data privacy and security, were identified. The findings support the hypothesis that technological advancements enhance decision-making and operational efficiency, aligning with theories of data-driven decision-making and technological substitution. Implications: The study highlights the evolving strategic role of managerial accountants and underscores the importance of continuous learning and professional development to leverage these innovations effectively. Practical implications include the need for robust data governance frameworks and the strategic use of predictive analytics to improve risk management and business performance. This research contributes to both academic knowledge and practical applications, offering a comprehensive understanding of how technological advancements are shaping managerial accounting.
Enhancing Reporting Quality through Systems, Controls, and Efficiency Prasetianingrum, Septyana; Siti Mariani Basannang; Adriani Lande; Yaya Sonjaya; Matelda Samori
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3355

Abstract

This study examines the role of accounting information systems (AIS) and internal control systems (ICS) in improving the quality of financial reporting (QFR), with the efficiency of accounting processes (EAP) serving as a mediating variable. Data were collected from 73 employees of the Regional Financial and Asset Management Agency (BPKAD) of Makassar City and analyzed using structural equation modeling. The results indicate that both AIS and ICS have a significant direct effect on QFR, with ICS exerting a more substantial influence. EAP was also found to significantly improve reporting quality and serve as a mediator between AIS, ICS, and QFR. The findings extend Decision Usefulness, Stewardship, and Institutional theories by demonstrating that reporting quality arises from the interaction of systems, controls, and efficiency. Practically, the study highlights the need for governments to align technology, control frameworks, and process efficiency to strengthen financial accountability.
The Interaction of Dividend Policy in Moderating the Relationship between Liquidity, Profitability, and Leverage on Firm Value Sutisna, Entis; Noch, Muhammad Yamin; Kartim, Kartim; Sonjaya, Yaya; Prasetianingrum, Septyana
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/gf3te932

Abstract

This study aims to examine the role of Dividend Policy in moderating the relationship between Liquidity, Profitability, and leverage on Company Value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach with moderated regression analysis. The population in this study comprises 12 pharmaceutical companies listed on the IDX, with a sample of 6 selected through purposive sampling. Data collection was conducted using documentation methods through the company's financial reports. Data analysis included classical assumption testing, descriptive analysis, hypothesis testing, moderation regression, and coefficient of determination using Statistical Product and Services Solutions (SPSS) software. The results of the study indicate that Dividend Policy strengthens the influence of Liquidity, Profitability, and Leverage on Firm Value. The positive relationship found indicates that the higher the level of Liquidity, Profitability, and Leverage reinforced by Dividend Policy, the higher the Company Value. This finding emphasizes the importance of dividend policy in increasing investor confidence and attracting investment, thereby increasing company value. This study contributes theoretically to the understanding of the role of Dividend Policy as a moderating variable. Practically, the results of this study can be used by pharmaceutical company managers to formulate appropriate dividend policies to increase company value and to provide guidance for investors in making investment decisions.
Co-Authors Abdul Rasyid Adriani Lande Ahmad Aminudin Ahmad Idrus Albertho, Michael Fransiscus Ali Kusrijadi Andri Irawan Andriani Alimin Annifah, Riri Uswatun Arry Pongtiku Asep B.D. Nandiyanto Asep Kadarohman Asep Supriatna Ashfiya, Putri Sayyida Atep Rian Nurhadi Auliyah, Iriana Aziz, Hafiz Aji Candra Kurniawan Cecep Jaenudin Cuyun Suslianti Dedi Haryadi Dewi Miftahurrahmah Dr. Hendrawan Eli Hendrik Sanjaya Entar Sutisman Entis Sutisna Entis Sutisna Entis Sutisna Ermawati, Yana Fitri Khoerunnisa Fuji Ilyadi Hana Rohana Hani Halimah Fauzani Harry Firman Heli Siti Halimatul Hendrawan Hendrawan HERNANI - Husen, Sjamsiar Iasha, Yurin Karunia Apsha Albaina Iasya, Yurin Karunia Apsha Albaina Ibrahim, Muhdi B. Hi. Idrus, Achmad Iin Maemunah Ijang Rohman Indah Sari Iqbal Musthapa Irfan Abdulrachman Mubaroq Jayawarsa, A.A. Ketut Juliyanti Sidik Tjan Kartim Kartim Kartim Kartim, Kartim khusnul khotimah Kooh, Ricky Phylemon Labo, Irwan Adam M. Aldrin Akbar M. Muslim M. Yamin Noch Maji, Rusta Marihi, La Ode Marlindo, Indo Matelda Samori Momo Rosbiono Mr Ali Kusrijadi Mr Sjaeful Anwar Mr Yayan Sunarya Muh Yamin Noch Muh Yamin Noch Muhamad Nurul Hana Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Ridwan Rumasukun Muhammad Yamin Noch Mursalam Salim Muslim Muslim Muslim Muslim Muthmainnah, Muthmainnah Najmia Fajri Astuti Noch, Muh Yamin Noch, Muhammad Yamin NOY, Ismail R. Nurhayati, Mita Nurwijayanti Omay Sumarna Pasolo, Fahrudin Pasolo, Muhammad Ridwansyah Pingky Chandra Priyanka Ridhwansyah Pasalo, Muhammad Rizki Deli Hasanah Sabet, Eli Saeful Anwar Sarfa, Muhammad Bayu Dermawan Septyana Prasetianingrum Septyana Prasetianingrum Siti Mariani Basannang Soja Siti Fatimah Sri Iswati Sumartono Sumartono Sumartono, Sumartono Suratini, Suratini Syafei M. Nur, Imran Taotubun, Najaradin Tauny Akbari Tete, Johni Tome, Sriyanti Triannisa Rahmawati Usman Pakasi Wamo, Steven Widiyanti, Silvia Wiji Adji Wiji Wiji Wilman Rahmat Nugraha Wombaibabo, Moses Yayan Sunarya Zakaria Zakaria Zakaria Zakaria