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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Kelola: Jurnal Manajemen Pendidikan Al Tijarah Satya Widya Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Riset Ekonomi dan Bisnis International Journal of Supply Chain Management JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Economics and Finance in Indonesia Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Ilmiah Manajemen Kesatuan Quantitative Economics and Management Studies Perspektif Akuntansi Kontigensi: Jurnal Ilmiah Manajemen Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Kelola: Jurnal Manajemen Pendidikan Manajemen : Jurnal Ekonomi KINERJA : Jurnal Ekonomi dan Bisnis
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Universitas Kristen Satya Wacana
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Good Corporate Governance and Financial Performance: Moderating Effects of Company Size Della Gracia Yudistya Putri; Supramono
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.907 KB) | DOI: 10.35877/454RI.qems1251

Abstract

This study aims to determine the effect of components of good corporate governance, namely the size of a board of directors, independent board of commissioners, and audit committee size, on company performance as proxied by ROA with company size as moderating variable. A total of 65 samples were used. The data processing method used in this research is panel data regression analysis and Moderated Regression Analysis (MRA) using Eviews 10 software. The result showed the size of the board of directors and the independent board of commissioners do not affect ROA, and only the audit committee affects ROA. The result also showed company size does not moderate the relationship between the size of the board of directors and the size of the independent commissioners on ROA; company size can weaken the relationship between the size of the audit committee and ROA
KEPEMIMPINAN YANG MELAYANI DI SEKOLAH MENENGAH TINGKAT ATAS SWASTA KOTA SALATIGA Handita Sari; Supramono Supramono
Kelola: Jurnal Manajemen Pendidikan Vol. 3 No. 2 (2016)
Publisher : Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/j.jk.2016.v3.i2.p265-276

Abstract

This study aimed to describe the degree of servant leadership in Salatiga private high schools. This study used descriptive method in which the object of the research are three private schools in Salatiga. Data collection techniques used by spreading questionnaires to the three principals, teachers and employees at those shools and also with interview. Researched indicators arranged based on six characteristics of servant leadership: values people, develop people, build community, display authenticity, provide leadership, dan share leadership. The results of this study showed that the overall degree of servant leadership implementation in the  high category. However, there are some indicators that lead to the medium category. School principals are advised to be willing to improve some of these characteristics by first tried to listen to others. The results of this study can be used as a reference on servant leadership in secondary education. 
Influence of Financial Literacy, Risk Tolerance, Financial Efficacy on Investment Decisions and Financial Management Behavior Firda Nisafera Ulfa; Supramono Supramono; Ardiani Ika Sulistyawati
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i2.449

Abstract

The problem in this study lies in the development of financial literacy in the age range of 18-25 years which has continued to decrease by 3 times in a row since the SNLIK (National Survey of Financial Literacy and Inclusion) was conducted. This age range is included in the Z generation category. SNLIK was first conducted in 2013, and the survey is conducted every 3 years by the OJK (Financial Services Authority). From this phenomenon, it can be a reference that there are many Generation Z people who are afraid or fail or have not made an investment decision. This study aims to determine how understandable and effective financial literacy, risk tolerance, financial efficacy are in making investment decisions and financial management behavior.The population of this study is generation Z of Indonesia with birth ranges from 1996 to 2009. The sampling technique was purposive sampling with a total sampling of 200 respondents. The type of data used is primary data and secondary data. The data collection method used is through an online questionnaire (google form). The analysis technique used is SEM with Smart pls 3.0 software. The results showed that: financial literacy has an effect on financial management behavior, risk tolerance has no effect on financial management behavior, financial efficacy has had an effect on financial management behavior, financial literacy has had an effect on investment decisions, risk tolerance has had an effect on investment decisions, financial efficacy has no effect on decisions Investment and financial management behavior influence investment decisions.
Green Innovation, Environmental Management Accounting, dan Nilai Perusahaan: Mampukah Reputasi Perusahaan Berperan Sebagai Pemediasi? Hellenikapoulos , Maria; Supramono, Supramono
Perspektif Akuntansi Vol 7 No 3 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i3.p231-252

Abstract

Stakeholder demands for firms to operate by paying attention to environmental aspects make firms implement GI and EMA. This can attract investors and increase firm value. This research aim to re-examine the relationship between GI and EMA on firm value and examine the role of firm reputation as mediator. Samples of this study were firms registered on BEI and PROPER in 2019-2022 using purposive sampling. This research used Eviews 12. The results show that GI has positive effect on firm value while EMA has negative effect on firm value. Meanwhile, firm reputation has not proven to mediate the relationship between GI and EMA on firm value.
EFEK PENDAPATAN SEBAGAI MODERASI FAKTOR YANG MEMPENGARUHI PERILAKU MANAJEMEN KEUANGAN asfia, aenul; Supramono, Supramono; Lestari, Rohmini Indah
Kinerja Vol 6 No 02 (2023): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v6i02.3401

Abstract

This research was conducted to examine the effect of financial literacy, locus of control and financial attitudes on financial management behavior with income as a moderator. The purpose of this study was to analyze the effect of financial literacy, locus of control and financial attitudes on financial management behavior with income as moderating which has the characteristics of the Millennial Generation. The criteria for the sample taken in this study were the Millennial Generation or the generation born in 1980–1995 or ages ranging from 27–42 years with a total of 160 respondents. The analysis technique of this research uses SmartPLS (Partial Least Square). The results of the study show that the relationship between financial literacy, locus of control, financial attitudes and income has a positive and significant influence on financial management behavior. Meanwhile, financial literacy, locus of control and financial attitudes when moderated by income have no effect on financial management behavior.
Keberhasilan Harga Saham dan Aksi Stock Split Ramania, Yosepphira Intan Permata; Supramono
Perspektif Akuntansi Vol 7 No 1 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i1.p38-57

Abstract

Stock split is a corporate action taken by a company to increase stock liquidity. There is a phenomenon of companies that failed and succeed after carrying out stock split actions. This study aims to examine the company's financial performance and market performance against the success of the stock price after the stock split. The sample of this study is companies listed on the Indonesia Stock Exchange and conducted a stock split in the period 2018 – 2021, using purposive sampling and obtained 41 companies. For the benefit of hypothesis testing using multiple linear regression analysis techniques. The results of the study that financial performance and market performance had no effect on the success of the stock price after the stock split. The results of this study imply that the stock split has not been able to be used as a signaling instrument about the company's positive prospects.
Rantai Nilai, Corporate Farming Dan Nilai Tambah Komoditas Kopi Kabupaten Temanggung Matruty, Eko Suseno HR; Widodo, Arief; Damayanti, Theresia Woro; Supramono, Supramono
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 8 No 2 (2023): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v8i2.18561

Abstract

D Research aim: To analyze the coffee commodity value chain and (b) to analyze the opportunities and challenges of implementing coffee commodity corporate farming in Temanggung Regency Design/Methode/Approach: Data were obtained through interviews with several farmers, direct observations in the field, and FGDs involving the Temanggung Regency government apparatus related to the development of coffee commodities. Data are analyzed in narrative form, value chain analysis, and corporate farming model Research Finding: The study results show that the coffee commodity value chain in Temanggung Regency consists of input, production, collection, processing, and marketing or distribution to consumers. Each of these chains has its problems, from the smooth supply of inputs and production prices, ​​land ownership, and picking/harvesting coffee cherries that do not meet quality standards to coffee marketing. From the results of the FGD, it was also revealed that corporate farming has the opportunity to be applied to deal with the problem of coffee commodities so that it is expected to create higher added value which will be enjoyed by the farmers of Temanggung Regency Theoretical contribution/Originality: This study integrates value chain analysis with the corporate farming model, which has not been the concern of previous researchers Practitioner/Policy implication: This study offers policy proposals to the Temanggung Regional Government regarding the formation of corporate farming so that it can run effectively Research limitation: Not yet analyzed based on a quantitative approach, especially related to feasibility aspects.
The Influence of Organizational Commitment and Internal Control on Fraud Prevention with Good Governance as a Moderation Anita Mustika Sari; Supramono Supramono; Ardiani Ika Sulistyawati
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3122

Abstract

The fraud phenomenon and the results of the 2023 SPI indicate that the risk in the management of procurement of goods and services in Regional Government G is still at alert status. This study aims to analyze the effect of the internal control system and organizational commitment on fraud prevention, as well as the role of Good Governance as a moderating variable. This study contributes to the development of financial management science and provides practical recommendations for governments and companies in formulating procurement policies. This study uses quantitative methods with surveys and experiments. The study population included 257 employees involved in procurement, with a sample of 209 respondents selected through purposive sampling. Data were collected through a Likert-based questionnaire and analyzed using Partial Least Squares (PLS) with SmartPLS. The results showed that organizational commitment and internal control systems had a positive effect on fraud prevention. Good Governance moderated the effect of organizational commitment positively, but weakened the effect of the internal control system. The implications of the theory based on agency theory indicate that good governance limits the opportunity for deviation through transparency and accountability. Recommendations include increasing anti-corruption training, strengthening supervision, digitalizing procurement, and optimizing the public complaint system. Further research is suggested to add variables such as leadership integrity and organizational culture to enrich the understanding of fraud prevention.
Implementasi Teori Kognitif Sosial: Dampak Herding Behavior terhadap Peningkatan Penyerapan Anggaran Martina Wulandari; Supramono Supramono; Andriani Ika Sulistyawati
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.8602

Abstract

The Ministry of Religious Affairs (MoRA) mandated 70% budget absorption target by July. MoRA's Central Java Province achieved 48–49% in 2022–2023. No prior research whether herding bias moderate the relationship between these structural factors and budget absorption. Study aims: analyze the direct effects of budget planning, budget revisions, and regulations on budget absorption, examine whether herding bias moderates these relationships. Grounded in Bandura's Social Cognitive Theory, about behavior results from interactions between personal, behavioral, and environmental factors. Method: A quantitative, with purposive sampling of 100 respondents. Results: The absence of herding moderation is explained by the dominance of personal factors within SCT. Officers possess high competence, extensive experience and emotional stability, which enable independent decision-making.  Conclusion: personal factors can override herding bias in public sector.
Pengaruh Agresivitas Pajak dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Febrianti Dini; Supramono Supramono; Kesi Widjajanti
Manajemen: Jurnal Ekonomi Vol. 8 No. 1 (2026): Manajemen: Jurnal Ekonomi Vol 8 No 1 Maret 2026
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/mp7c1973

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh agresivitas pajak dan pertumbuhan perusahaan terhadap nilai perusahaan, dengan ukuran perusahaan sebagai variabel moderasi. Objek penelitian adalah perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015–2023. Dengan metode purposive sampling, diperoleh sampel sebanyak 10 perusahaan dengan total 90 observasi. Teknik analisis yang digunakan adalah regresi data panel dengan pendekatan Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa pertumbuhan perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Sebaliknya, agresivitas pajak yang diproksikan dengan Effective Tax Rate (ETR) dan Cash Effective Tax Rate (CETR) tidak memiliki pengaruh signifikan , sedangkan Book-Tax Difference (BTD) berpengaruh negatif terhadap nilai perusahaan. Selain itu, ukuran perusahaan ditemukan tidak mampu memoderasi hubungan antara agresivitas pajak dan nilai perusahaan. Namun, ukuran perusahaan terbukti memoderasi secara negatif hubungan antara pertumbuhan perusahaan dan nilai perusahaan, yang mengindikasikan bahwa kontribusi pertumbuhan terhadap nilai perusahaan cenderung melemah pada perusahaan berskala besar. Temuan ini diharapkan menjadi pertimbangan bagi investor untuk lebih memprioritaskan potensi pertumbuhan nyata dibandingkan strategi efisiensi pajak
Co-Authors aenul asfia Agung Wibowo Akbar, Savira Ana Fauziah Andriani Ika Sulistyawati Anita Mustika Sari Anjari, Adzkia Puspa Ardiani Ika Sulistyawati asfia, aenul Atika Atika Bambang Suteng Sulasmono Beta Ubaya Nindya Chaeriyah, Iqra Chatarina Umbul Wahyuni Cholillah, Syifa Christine Gracia Setyawati Cindy Christine Nanna Della Gracia Yudistya Putri Denia Maulani Diah Yudhawati Donny Kurniawan Erpina Desy Desy Sihombing Erwin Mulyana, Erwin Fauzan, Irfan Hadi Febrianti Dini Firda Nisafera Ulfa Handayani, Laras Ayu Fitri Handita Sari Handita Sari, Handita Hari Sunarto Hellenikapoulos , Maria Hilda Saranita Momongan, Hilda Saranita Holisah, Ika Nur Indarto Indarto Intiyas Utami Ira Ardianing Saputri Isnadia, Inggit JT Lobby Loekmono Jubelina Jubelina Kesi Widjajanti Krisnata Dwi Suyanto Lestari, Dini Egi Lestari, Nur Fitriani Putri Lestari, Rohmini Indah Marisa Wandita Martina Wulandari Masruri, M. Anwar Matruty, Eko Suseno HR Meylani Aljeinie Tijow Mulyana, Muhammad Ugi Nasution, Armansyah Niati, Atikah Indah Noventris Ratnawati Radja Novriyanthi Taungke, Novriyanthi Nurasila, Ersah Nurhayati, Immas Nurmaalasari, Siti Nurmala Sari Prasetyowati, Riris Aishah Putra, Riki Ade Raden Mohamad Herdian Bhakti Rahmawati, Rinrin Ramadan, Dicky Ramadhanty, Dini Ramania, Yosepphira Intan Permata Rasiman Rasiman Renea Shinta Aminda Rietveld, Piet Sari, Dewi Mesta Septianti, Ajeng Sholahuddin, Mohammad Siti Maamarah, Siti Sobari Sobari Suhendri Suhendri Sunardi Sunardi Sundara, Revan Julian Theresia Woro Damayanti Titing Suharti Verni Asvariwangi Widodo, Arief Wina Meilia Waspadiana Handoko, Wina Meilia Waspadiana Wulan, Dara Ratna Yaqin, Fahlevi Ainul Yohanes Andri Yuwono, Prapto