Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Jurnal Sains Sosio Humaniora Dinasti International Journal of Education Management and Social Science JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Maya Sari
Universitas Pendidikan Indonesia, Bandung, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
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.
The Mediating Effects of Government Innovation Capabilities and ICT Development: E-Government Implementation and Organizational Value Creation in Indonesia Lili Khamiliyah; Agus Rahayu; Maya Sari; Puspo Dewi Dirgantari
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 4 (2025): 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.v6i4.4121

Abstract

Various studies provide evidence that E-Government Implementation contributes to Organizational Value Creation, but more research is still needed to analyze the mediation effect of Government Innovation Capabilities and ICT Development in the influence of E-Government on Organizational Value Creation in Indonesia. Using primary research data sourced from primary data, questionnaires were distributed to respondents with a total sample of 268, answering the formulation of hypotheses and research models using a parallel mediation effect approach, namely using SEM-PLS and SPSS V.3.4, The results of the study indicate that there is a direct effect of E-Government on Organizational Value Creation, as well as an indirect effect of E-Government on Organizational Value Creation through Government Innovation Capabilities and ICT Development; the influence is more apparent if, through ICT Development, this is possible because of the uneven development and implementation of ICT due to the level of accessibility, use, and skills. In addition, efforts that can be made to improve organizational innovation capabilities must involve essential elements, namely, Top Management, Adequate resources and Absorptive capacity, Organizational slack, Cross-functional collaboration, and Organizational challenges. Researchers suggest that local governments in Indonesia strengthen institutions, technology-based services, and governments that could innovate in providing services to the community to increase good, reliable, effective, efficient, and adaptive organizational governance to changes and community needs.
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%).
Co-Authors Agus Rahayu Anggraeni, Tuti Denny Andriana Edem Lekettey Ikaputera Waspada Lili Khamiliyah Nugraha Nugraha Puspo Dewi Dirgantari Rengga Madya Pranata Sukmayana, Dodi Wiara Sanchia Grafita Ryana Devi