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<![CDATA[HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE? ]]>
<![CDATA[Anastasia, Michelle]]>;
<![CDATA[Kohardinata, Cliff]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2024.15.2.17
<![CDATA[Abstrak – Bagaimana Organisasi Turut Terlibat atas Kepuasan Kerja dan Kinerja Auditor yang Buruk?Tujuan Utama - Penelitian ini dilakukan untuk memberikan bukti empiris atas kontribusi kecerdasan emosional dan spiritual pada kepuasan dan kinerja auditor.Metode - Penelitian ini menggunakan metode analisis SEM dengan tiga persamaan struktural. Sampel yang digunakan adalah auditor dari berbagai provinsi di Indonesia.Temuan Utama - Hasil yang diperoleh membuktikan bahwa kecerdasan emosional dan kecerdasan spiritual memberikan dampak positif pada kepuasan dan kinerja auditor. Kepuasan kerja juga berpengaruh signifikan terhadap kinerja yang dilakukan. Hal ini mengindikasikan bahwa kepuasan kerja merupakan hal yang krusial untuk diperhatikan.Implikasi Teori dan Kebijakan – Untuk meningkatkan kepuasan dan kinerjanya, seorang auditor harus dapat mengelola emosi dan memiliki keyakinan yang kuat. Organisasi juga harus bisa membuat strategi yang dapat meningkatkan kepuasan dan kinerja auditor.Kebaruan Penelitian - Penggunaan variabel yang merepresentasikan faktor psikologis bagi kepuasan dan kinerja seorang auditor menjadi kekuatan perspektif penelitian ini. Abstract – How Do Organizations Share Responsibility for Auditor Job Satisfaction and Poor Performance?Main Purpose - This study investigates empirical evidence of the contribution of emotional and spiritual intelligence on auditor satisfaction and performance.Method - This study employs SEM analysis method with three structural equations. The sample is auditors from various provinces in Indonesia.Main Findings - The results proved that emotional and spiritual intelligence positively affect job satisfaction and auditor performance. Furthermore, auditor job satisfaction positively influences their performance. These findings underscore the importance of job satisfaction for auditor outcomes.Theory and Practical Implications – To enhance satisfaction and performance, an auditor must be able to manage emotions and have strong confidence. Organizations must also be able to devise strategies that can improve auditor satisfaction and performance.Novelty – The use of variables representing psychological factors for the satisfaction and performance of an auditor becomes a strength in the perspective of this research]]>
<![CDATA[The Role of Content Creators on Cryptocurrency Investment Decisions in Gen-Z Mediated by Digital Financial Literacy ]]>
<![CDATA[Trevina, Valisha]]>;
<![CDATA[Kohardinata, Cliff]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v12i2.71113
<![CDATA[This study aims to analyze the influence of content creators on cryptocurrency investment decisions in generation Z, with digital financial literacy as a mediating variable. The research used quantitative methods by distributing questionnaires and obtaining 111 research samples from gen-Z who are active on social media and have experience in cryptocurrency investment. The data was processed through path analysis test and sobel test. Based on the results of the study found that the role of content has a direct correlation with investment decisions, the role of content has a significant positive effect on digital financial literacy, digital financial literacy has a significant positive effect on crypto investment decisions, and the mediating variable of digital financial literacy can mediate the effect of the role of content creators on cryptocurrency investment decisions.Keyword: Role of Content Creator; Digital Financial Literacy; and Cryptocurrency Investment ]]>
<![CDATA[Dividend Trap: Impact of Yield, Volume, and Payout on Investments ]]>
<![CDATA[Natalia, Karisma]]>;
<![CDATA[Kohardinata, Cliff]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v12i2.69668
<![CDATA[This study aims to obtain empirical test results regarding the effect of dividend yield, stock volume, and dividend payout ratio on dividend trap. This study uses secondary data for 2022-2023 using a dividend distribution schedule in 2023. The sampling technique was purposive sampling and obtained 223 company stock observation data in various industrial sectors. The research method uses panel data regression using the Stata 13 program. The test results in this study indicate that there is a positive significant effect of dividend yield and stock volume on dividend trap, and a negative significant effect of dividend payout ratio on dividend trap. This research provides a new understanding of the risk of dividend trap for dividend-focused investors, highlighting the importance of choosing company stocks efficiently.]]>
<![CDATA[Double Literacy, Double Protection?: Minimising Gen Z's Risky Digital Credit Behaviour In Surabaya Through Financial Literacy And Digital Financial Literacy ]]>
<![CDATA[Fabian Benediktus]]>;
<![CDATA[Cliff Kohardinata]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i3.6043
<![CDATA[This study aims to investigate the credit risk issues that Generation Z is facing In Surabaya, particularly digital credit and loans. This study utilises a closed-ended questionnaire to explore Generation Z’s knowledge and awareness of subjective financial literacy, digital financial literacy, and risky credit behaviour, so that the results can reveal the influence of subjective financial literacy and digital financial literacy on risky credit behaviour controlled by gender and financial condition of Generation Z in Surabaya. To the best of the researcher’s knowledge, there are no studies that specifically highlight the influence of subjective financial literacy and digital financial literacy on risky credit behaviour. Based on the results of the multiple linear regression approach, researchers found that subjective financial literacy and digital financial literacy have a significant positive effect on risky credit behaviour, which means that the higher the subjective financial literacy and digital financial literacy, the riskier credit behaviour is minimized, gender has no significant effect on risky credit behaviour, financial condition has a significant negative effect on risky credit behaviour.]]>
<![CDATA[IS P2P LENDING EMERGING AS A NEW THREAT TO BANK CREDITS? ]]>
<![CDATA[Stanley, Nicklaus]]>;
<![CDATA[Kohardinata, Cliff]]>;
<![CDATA[Widianingsih, Luky Patricia]]>;
<![CDATA[Junianto, Yopy]]>;
<![CDATA[Ismawati, Anastasia Filiana]]>;
<![CDATA[Sari, Evi Thelia]]>
<![CDATA[ Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF) ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/jaef.v6i1.4630
<![CDATA[The emergence of fintech is one of the newest business models in the financial sector. One of fintech’s service products is P2P platforms. Since the P2P platform first emerged, it has experienced drastic and significant changes. The banking sector, which distributes credits to consumers in the form of working capital credit, consumption credit, and investment credit, has a major contribution to Indonesia’s economic growth and must be cautious of the significant growth of P2P lending. This empirical study aims to examine the impact of P2P lending on working capital credit, consumption credit, and investment credit in Indonesia throughout 2022. This empirical study uses secondary data obtained from the Financial Services Authority (OJK) website from January 2022 to December 2022which is then analyzed using panel data regression. The results of this empirical study show that P2P lending does not significantly affect working capital credit and investment credit, but instead has a significant positive effect on consumption credit.]]>
<![CDATA[Impact of Tax Implementation on Fintech P2P Loans in Indonesia ]]>
<![CDATA[Stanley, Nicklaus]]>;
<![CDATA[Kohardinata, Cliff]]>
<![CDATA[ EconBank: Journal of Economics and Banking Vol 5 No 2 (2023): Econbank ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng ]]>
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DOI: 10.35829/econbank.v5i2.332
<![CDATA[This research paper aims to examine the impact of tax implementation on the number of P2P loan recipients and the amount of P2P loan disbursement in fintech industry of Indonesia. This empirical study is based on the number of accounts and loan data acquired from one of Indonesia’s government agencies – the Financial Services Authority (OJK) from February 2022 to April 2022 and June 2022 to August 2022 that are analyzed using various tests such as Skewness-Kurtosis Test, the variance ratio test, and t-test. The results show that tax implementation does not significantly affect the number of P2P loan recipients and the amount of P2P loan disbursement. This is because fintech offers greater benefits than traditional banks, such as convenience, time-saving, more access to financial products, and better security measures. The limited amount of available data and the number of provinces available become the limitation of the study to obtain optimum results.]]>
<![CDATA[Banking on Transparency: The Role of Stakeholders Pressure in Indonesian Sustainability Reporting ]]>
<![CDATA[Renata, Madeline]]>;
<![CDATA[Widianingsih, Luky Patricia]]>;
<![CDATA[Cliff Kohardinata]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v5i4.1372
<![CDATA[Sustainability reports have become essential for stakeholders in various industries. However, a concerning lack of transparency persists, where reported information may not reflect actual practices. This study examines the influence of three key banking industry stakeholders - employees, government, and customers - on the transparency of sustainability reports. Transparency is measured by the frequency of sustainability reporting (SR) and the level of SR assurance. The study analyzes 38 banking companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Multiple linear regression is employed as the analytical method. Findings reveal that employee pressure significantly positively impacts the frequency of SR reporting, while public and government pressure shows no such effect. Interestingly, both employee and government pressure positively influence the level of SR assurance, while public pressure again demonstrates no significant impact. This research contributes to a deeper understanding of stakeholder influence on transparency in banking industry sustainability reporting. The findings can assist companies in enhancing their reporting transparency and better meeting stakeholder expectations.]]>
<![CDATA[Financial Technology Peer to Peer dan Kredit Perbankan: Kompetisi atau Kolaborasi? ]]>
<![CDATA[Nicklaus Stanley]]>;
<![CDATA[Cliff Kohardinata]]>
<![CDATA[ Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 1 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/rabin.v9i1.23918
<![CDATA[Latar Belakang: Financial Technology Peer to Peer (Fintech P2P) merupakan salah satu inovasi sektor keuangan yang berkembang pesat sehingga berpotensi untuk mengganggu industri perbankan. Industri perbankan memiliki peran penting untuk mendorong pertumbuhan ekonomi, salah satunya melalui perkembangan UMKM dari segi aspek pendanaan. Namun, industri perbankan cenderung memberikan kredit kepada non-UMKM atau perusahaan-perusahaan yang sudah mapan di pasar.Tujuan: Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh outstanding P2P terhadap kredit perbankan UMKM dan non-UMKM di pulau Jawa dan di luar pulau Jawa.Metode Penelitian: Penelitian kuantitatif ini menggunakan pendekatan regresi data panel dimana data sekunder yang digunakan diperoleh dari laporan Otoritas Jasa Keuangan (OJK) dari Januari 2022 hingga Desember 2022 untuk 33 provinsi di Indonesia dengan total 396 observasi. Hasil Penelitian: Hasil penelitian menunjukkan bahwa outstanding P2P tidak berpengaruh signifikan terhadap kredit perbankan non-UMKM di pulau Jawa dan di luar pulau Jawa. Namun, outstanding P2P berpengaruh signifikan positif terhadap kredit perbankan UMKM di pulau Jawa dan di luar pulau Jawa. Keaslian/Kebaruan Penelitian: Penelitian sebelumnya terkait pinjaman P2P dan kredit perbankan menunjukkan hasil yang beragam sehingga penelitian ini menggunakan jumlah outstanding P2P sebagai variabel independen untuk mendapatkan bukti empiris terbaru.]]>
<![CDATA[Pengaruh Fasilitas Kredit dan Pendampingan Avalis Terhadap Kinerja Usaha Penggemukkan Domba di Kabupaten Tegal ]]>
<![CDATA[Verra Okti Purwananti]]>;
<![CDATA[Cliff Kohardinata]]>;
<![CDATA[Wiliam Santoso]]>
<![CDATA[ COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 10 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/comserva.v4i10.2950
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh fasilitas kredit dan pendampingan terhadap kinerja usaha penggemukkan domba. Penelitian menggunakan metode non-probability sampling dengan pengambilan sampel menggunakan teknik sampling jenuh yang melibatkan 34 peternak domba yang menerima kredit usaha rakyat (KUR) dari Bank Jawa Barat dan Banten dan beberapa bank lain di Kabupaten Tegal. Data dikumpulkan melalui kuesioner dengan skala likert 5 poin dan dianalisis menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan fasilitas kredit berpengaruh signifikan terhadap kinerja usaha penggemukkan domba. Temuan lain menunjukkan bahwa pendampingan usaha tidak berpengaruh signifikan terhadap kinerja usaha penggemukkan domba.]]>
<![CDATA[FIXED ASSETS OPTIMIZATION TO INCREASE RECURRING INCOME IN THE PROPERTY AND REAL ESTATE SECTOR ]]>
<![CDATA[Ongkowijoyo, Meliana Kristin]]>;
<![CDATA[Kohardinata, Cliff]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v18i1.5429
<![CDATA[Background: Business actors in the property and real estate industry experienced a decline in growth despite an improvement patterns of people's purchasing power in 2022.Purpose: The objective of this research is to empirically examine the impact of cash on hand, liabilities and fixed assets on recurring income.Research Method: This study employed a purposive sampling technique involving 24 property and real estate corporations listed on the Indonesia Stock Exchange from 2019 to 2022, resulting in a dataset of 96 observations. Panel data regression analysis was conducted using Stata 13 software. Findings: The study reveals that fixed assets significantly negatively impact recurring income, whereas cash on hand and liabilities exhibit no significant effects.Originality of Research: To the best of the researchers’ knowledge, no prior studies have specifically explored factors affecting recurring income in Indonesia’s property and real estate sector.]]>
