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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 Sustainable Business Journal Kelola: Jurnal Manajemen Pendidikan Manajemen : Jurnal Ekonomi KINERJA : Jurnal Ekonomi dan Bisnis
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Universitas Kristen Satya Wacana
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Transportation Other

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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
Internally Financed Working Capital: Top Manager Preferences from the Perspective of Gender Sunardi Sunardi; Theresia Woro Damayanti; Supramono Supramono
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2133

Abstract

This study seeks to investigate the differences in firm managers’ preferences in the use of internal funding to meet working capital needs. The data to be analyzed are obtained from the results of the World Bank's Productivity and the Investment Climate Survey on firm managers in 98 developing countries, with a total sample of 1,235 firm managers. The analysis techniques used are linear regression and ordinal logit analysis. This study demonstrates the gender-based differences in the proportion of the use of internal funding sources. Female top managers prefer to use internal funding sources for working capital better than top male managers. This study not only provides a better understanding of the relationship between the existence of top female managers and the preference in the use of internally financed working capital but also informs firms that aim to balance the liquidity and the capital cost efficiency in managing their working capital to provide a more significant opportunity for women to occupy top management positions.
Unlocking Success: Nexus between Entrepreneurial Orientation and Financial Performance in Culinary MSMEs Usil Sis Sucahyo; Theresia Woro Damayanti; Supramono Supramono
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4432

Abstract

This study aims to investigate the impact of entrepreneurial orientation on the financial performance of micro, small, and medium-sized enterprises (MSMEs) in the culinary sector, while also exploring the mediating roles of digital transformation and working capital in this relationship. Data were gathered via a field survey involving 360 culinary MSMEs operators in Semarang City, Salatiga City, and Surakarta City, with a proportional distribution across these locations. Statistical analysis was conducted using SEM-PLS. The results reveal that entrepreneurial orientation significantly influences financial performance, digital transformation, and working capital. Additionally, digital transformation and working capital play mediating roles in the relationship between entrepreneurial orientation and financial performance. This study contributes to theoretical insights by proposing a model to enhance the economic performance of culinary MSMEs, focusing on entrepreneurial orientation, digital transformation, and working capital. From a policy perspective, the government is encouraged to support various initiatives aimed at enhancing entrepreneurial capabilities, fostering the adoption of digital technologies, and promoting effective working capital management within the culinary MSMEs sector.
PENGARUH UKURAN PERUSAHAAN, TATA KELOLA PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP LAPORAN KEBERLANJUTAN: PERAN MODERATOR STRUKTUR KEPEMILIKAN PADA 10 PERUSAHAAN TERBESAR YANG TERDAFTAR DI PASAR MODAL DI ASIA PASIFIK Yohanes Andri; Supramono Supramono; Indarto Indarto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6dkqjn65

Abstract

Penelitian ini bertujuan untuk menganalisis Size, Corporate Governance, Capital Structure Terhadap Sustainbility Report Dengan Ownership Structure Sebagai Variabel Moderating (Studi Pada Top 10 Go Public Companies Asia Pasific). Permasalahan yang melatarbelakangi penelitian ini adalah kemajuan dunia saat ini berupa perubahan iklim, perang, krisis ekonomi, digitalisasi yang semakin maju menjadikan penting untuk setiap perusahaan mengetahui laporan keberlanjutan dalam menghadapi perkembangan ekonomi, sosial, perubahan lingkungan serta dampak yang ditimbulkan bagi perusahaan tersebut di era global. Serta pentingnya laporan keberlanjutan. Metode Penelitian yang digunakan adalah metode kuantitatif, dengan jumlah populasi 140 dan sampel dalam penelitian ini berjumlah 70 ( Tujuh puluh) perusahan go public dikawasan Asia Pasific pengambilan sampel yang dilakukan oleh penulis adalah pursposive sampling. Alat analisis dari penelitian ini menggunakan analysis PLS-SEM dan SPSS. Hasil analisa membuktikan bahwa size tidak berpengaruh positif terhadap sustainability report,  corporate governance berpengaruh positif terhadap sustainability report, capital structure tidak berpengaruh positif terhadap sustainability report,  ownership structure tidak dapat memediasi pengaruh size sustainability report, ownership structure berpengaruh positif, dan dapat memediasi corporate governance terhadap sustainability report, ownership structure tidak dapat memediasi pengaruh capital structure terhadap sustainability.
Co-Authors aenul asfia Agung Wibowo Akbar, Savira Ana Fauziah Andriani Ika Sulistyawati Anita Mustika Sari Anjari, Adzkia Puspa anto, erli puji 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 Dharma, Danang Setya 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 Indarto Indarto Indarto Intiyas Utami Ira Ardianing Saputri Isnadia, Inggit JT Lobby Loekmono Jubelina Jubelina Kesi Widjajanti Krisnata Dwi Suyanto Kusdianto, Sholeh 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 Sucahyo 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