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All Journal The Indonesian Accounting Review Jurnal Sains Sosio Humaniora Dinasti International Journal of Education Management and Social Science JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Nugraha Nugraha
Universitas Pendidikan Indonesia, Bandung, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Pengaruh Behavioral Finance Terhadap Pengambilan Keputusan Hutang di Era Covid-19: Studi Kasus Pada UMKM Sektor Makanan di Kota Bandung Tuti Anggraeni; Nugraha Nugraha; Maya Sari; Dodi Sukmayana
Jurnal Sains Sosio Humaniora Vol. 5 No. 2 (2021): Volume 5, Nomor 2, Desember 2021
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v5i2.16487

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh bevaioral finance dengan mengunakan factor bias overconfidence terhadap pengambilan keputusan hutang pada UMKM dan pengaruh behavioural finance dengan menggunakan factor bias illusion of control terhadap pengambilan keputusan hutang pada UMKM. Penelitian ini merupakan penelitian berbasis kuantitatif, dengan jenis metoda penelitian yang dipakai adalah Regresi Linier Berganda. Penelitian ini menggunakan 59 sampel pelaku usaha UMKM sector makanan yang berada di wilayah Kota Bandung. Teknik pengambilan sampel yang dipilih dalam penelitian ini adalah dengan cara teknik sampling insidental dan pengumpulan data menggunakan kuesioner yang disebarkan kepada responden yaitu pelaku sekaligus pemilik UMKM. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan adanya pengaruh overconfidenceyang signifikan terhadap pengambilan keputusan hutang disaat era pandemic covid-19 yang dilakukan oleh pelaku usaha UMKM sector makanan yang berada di wilayah Kota Bandung. Dan hasil penelitian pun menujukan bahwa ada pengaruh signikan dari factor bias illusion of control terhadap pengambilan keputusan hutang disaat era pandemic covid-19 yang dilakukan oleh pelaku usaha UMKM sector makanan yang berada di wilayah Kota Bandung.Keputusan Berhutang yang dilakukan pelaku UMKM sector makanan di kota Bandung ini dipengaruhi oleh karakteristik responden yang memiliki usia produktif 36 sampai dengan 40 tahun, sebagian besar perempuan dengan latar belakang Pendidikan perguruan tinggi yang sudah menggeluti usaha lebih dari 5 tahun.
Smart Cities as a Local Government Innovation and Governance Reform Agenda: A Bibliometric and Systematic Literature Review Edem Lekettey; Nugraha Nugraha; Maya Sari; Denny Andriana
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 4 (2026): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i4.6316

Abstract

Smart city initiatives have rapidly increased; however, existing literature is fragmented across technological, urban planning, and governance frameworks. This study examined smart city research within the framework of local government innovation and governance reform. This research employed an integrated review strategy that combines bibliometric analysis with a PRISMA-compliant systematic literature review, analyzing 482 peer-reviewed journal articles indexed in Scopus to outline the field's history, intellectual framework, and thematic structure. The results indicate a notable transition from technology-focused narratives to frameworks that emphasize governance and public value. Smart cities should be regarded as socio-technical governance systems that utilize digital platforms to improve citizen engagement, policy development, and service delivery. Institutional capability, regulatory alignment, and organizational learning enable the transformation of digital investments into enduring public benefits. This study presents a capability-oriented framework for the analysis of smart city performance and situates urban digital transformation within decentralized local self-governance systems.
Institutional Ownership as Boundary Condition of Green Innovation and Firm Value in ASEAN Wiara Sanchia Grafita Ryana Devi; Ikaputera Waspada; Nugraha Nugraha; Maya Sari; Rengga Madya Pranata
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6756

Abstract

Purpose: This study examines the effect of financial performance on firm value with Green Innovation as a moderating variable and investigates the boundary role of Institutional Ownership as a second moderator (moderated moderation framework) in the ASEAN energy sector. Research Methodology: A balanced panel dataset of 76 energy sector companies listed in six ASEAN countries (Indonesia, Malaysia, Thailand, the Philippines, Vietnam, and Singapore) for the period 2019–2024, yielding 456 observations, was utilized. Data were collected from Refinitiv. Results: Without green innovation, financial performance ROA has a significant negative effect on firm value (? = ?0.0713, p = 0.0484). Green innovation significantly and positively moderated this relationship (? = +0.1125, p = 0.0035). Institutional ownership is confirmed to be a critical boundary condition (? = +0.1565, p = 0.0000). Green innovation signals are activated only when institutional ownership exceeds 70.73%. Conclusions: This study confirms the profitability paradox in the ASEAN energy sector: high profitability driven by geopolitical shocks does not enhance firm value unless it is accompanied by green innovation. Institutional ownership functions as an essential activation point that enables markets to interpret and value sustainability efforts. Limitations: The sample is confined to six ASEAN countries and relies on Refinitiv and sustainability reports, which may not fully capture the differences between strategic and substantive green innovations. Contributions: This study extends Signaling Theory by introducing institutional ownership as a signal receiver capacity', demonstrating that green innovation value creation requires a critical concentration of institutional monitoring (threshold: 70.73%).
Cooperatives Research Trends in Indonesia: A Systematic Literature Review Hari Sulistiyo; Nugraha Nugraha; Nanu Hasanuh; Sri Suartini; Gusganda Suria Manda; Solihin Sidik; Carolyn Lukita
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4858

Abstract

ABSTRACT This research aims to explore the concept of structure and evolution of literature related to research trends on the topic of cooperatives in Indonesia. This research uses systematic literature observation (SLR) which focuses on findings from various studies that have been published in SINTA indexed scientific journals in Indonesia. Based on predetermined criteria, we used and analyzed 106 articles from 2021 to 2024. The decline in the number of articles about cooperatives over the last four years indicates a shift in focus or interest among researchers, thus indicating the need to re-raise the importance of cooperatives in economic and social development in Indonesia. The results of this study indicted that Regression analysis dominated quantitative research with 26 studies, followed by descriptive analysis with 10 studies. Descriptive analysis was also prominent in qualitative research with 31 studies. System analysis was applied to 3 quantitative studies and 4 qualitative studies, while the research desk was dominant in qualitative research with 11 studies. Other types of analysis used in quantitative research include AHP (1), BSC (1), data mining (1), panel data (2), gross up method (1), PATH (2), SEM (4), and case study (1). Cooperatives play an important role in the economy through human resource development, financial literacy, and the adoption of digital technology, as well as offering alternatives to sharia finance that are in line with Islamic principles. In the social aspect, cooperatives empower vulnerable groups, support entrepreneurship, and provide social assistance, increasing social stability and alleviating poverty. From the results of this research, it is recommended to researchers that to reverse the downward trend in research, strategic steps such as seminars, financial incentives, and institutional cooperation can be taken to generate interest in research on cooperatives.
Co-Authors Anggraeni, Tuti Carolyn Lukita Denny Andriana Edem Lekettey Gusganda Suria Manda Hari Sulistiyo Ikaputera Waspada Maya Sari Nanu Hasanuh Rengga Madya Pranata Solihin Sidik Sri Suartini Sukmayana, Dodi Wiara Sanchia Grafita Ryana Devi