Article Per Year (5 Year)
p-Index From 2020 - 2025
8.018
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Primanomics : Jurnal Ekonomi & Bisnis JURNAL PENDIDIKAN TAMBUSAI Journal on Education Gorontalo Development Review Research In Management and Accounting (RIMA) Business and Finance Journal Jurnal Aplikasi Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Tonika: Jurnal Penelitian dan Pengkajian Seni EconBank : Journal Economics and Banking Jurnal Akuntansi Bisnis Journal of Enterprise and Development (JED) Ilomata International Journal of Tax and Accounting Reviu Akuntansi dan Bisnis Indonesia Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Jurnal E-Bis: Ekonomi Bisnis Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Perspektif Akuntansi JURNAL LENTERA AKUNTANSI Bima Journal : Business, Management and Accounting Journal Journal of Education Research BIP'S : Jurnal Bisnis Perspektif COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat SENGKUNI Journal (Social Science and Humanities Studies) Jurnal Akuntansi AKUNESA Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Research In Management and Accounting (RIMA)
Cliff Kohardinata
Universitas Ciputra
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

Published : 66 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 66 Documents
Search

 3   4   5   6   7 
Mediating Effect Of Return On Asset On The Effect Between Internal Capital Disclosure And Stock’s Return Kohardinata, Cliff; Widianingsih, Luky Patricia; Talahaturusun, Jevan Andreas
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.79-86

Abstract

This study aims to examine the effect between internal capital disclosure (ICD) and stock return with the mediation of return on asset (ROA) on the banking sector of Southeast Asia. We find that ICD does not have direct correlation with stock returns, ICD has a positive and significant effect with ROA, ROA has a significant and positive effect with stock return, and the mediating variable ROA can mediate effect between ICD on stock return. Bounded rationality or cognitive limitation resulted in investors needing mediation that ease capturing, memorizing, and processing of information in their minds, one of which is to use return on asset as a bridge between internal capital disclosure and stock return. Aside from that, for investors it is very possible to gain big advantage if they can analyze ICD texts and do trading strategy adjustments, because this study stated that there is a positive effect between ICD and ROA that impacts stock return.
Impact of tax regulation on the development of financial technology in Indonesia Talahaturusun, Jevan Andreas; Kohardinata, Cliff
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8577

Abstract

Purpose — The objective of this study is to assess the influence of recently enacted tax legislation in May 2022 on the advancement of fintech in Indonesia.Method — The present study utilizes a quantitative approach to gather empirical data and conduct hypothesis testing. The population under investigation in this study consists of the total count of lender accounts across 34 provinces in Indonesia, classified according to quarterly periods. The methodology employed in this study involved selecting samples from 33 provinces. Data collection spanned from the second quarter to the fourth quarter of the 2021-2022 period, resulting in a total of 192 observations. The process of hypothesis testing was carried out using multiple regression analysis.Result — The research findings suggest that implementing fintech taxes significantly impacts the number of lender accounts in the following year. This implies that introducing taxes on fintech has a substantial influence on the lending sector, potentially leading to changes in the availability of accounts for borrowers and lenders in the year following the tax adoption.Contribution  — The contribution of this study based on its novelty is that it provides unique insights into the consequences of the recently enacted fintech taxes, which took effect on May 1, 2022. Before this research, no other investigations had explored this specific topic, making this study the first of its kind to shed light on the implications of the regulatory changes within the fintech industry.
PENGARUH CELEBRITY ENDORSER TERHADAP PURCHASE DECISION DENGAN BRAND IMAGE SEBAGAI VARIABEL INTERVENING PADA SKINCARE KOERX GORJES Anabella, Tania Adeline; Kohardinata, Cliff
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6277

Abstract

Sektor kecantikan sedang naik daun dan memiliki basis penggemar yang besar. Sebagai hasilnya, bisnis kecantikan telah melihat pertumbuhan perusahaan baru dan peningkatan tajam dalam daya saing. Oleh karena itu, sangat penting bagi bisnis untuk memiliki kemampuan dan rencana yang kompetitif untuk memastikan kelangsungan hidup mereka. Periklanan adalah salah satu taktik tersebut. Perawatan kulit Koerx Gorjes adalah salah satu merek kosmetik yang bersaing di pasar ini. Untuk mempertahankan keunggulan kompetitif dari perusahaan lain, perawatan kulit KOERX menggunakan metode pemasaran seperti menggunakan pendukung selebriti. Dengan citra merek sebagai variabel mediasi, penelitian ini bertujuan untuk mengetahui dampak dari celebrity endorser terhadap keputusan pembelian. Dengan menggunakan perangkat lunak SmartPLS, pendekatan Partial Least Squares digunakan. Kami menggunakan metode Hair untuk menghitung ukuran sampel, dan kami menggunakan purposive sampling untuk melakukan pengambilan sampel. Kuesioner yang menggunakan skala Likert digunakan untuk pengumpulan data. Survei ini disebarkan secara online dengan menggunakan Google Formulir, yang dibagikan melalui saluran media sosial KOERX. Jumlah pasti orang yang membeli produk KOERX Gorjes di masa lalu tidak diketahui, tetapi mereka membentuk populasi dalam penelitian ini. Dua ratus sepuluh partisipan menjadi sampel penelitian ini. Kami menggunakan metode Hair untuk menentukan ukuran sampel, dan kami menggunakan pengambilan sampel yang disengaja. Menurut temuan penelitian ini, terdapat hubungan yang kuat antara celebrity endorser dan citra merek, yang pada akhirnya mempengaruhi keputusan pembelian. Selain itu, penelitian ini menemukan bahwa celebrity endorser secara signifikan memengaruhi keputusan pembelian melalui citra merek.
The Influence of Capital Market Knowledge, Fundamental Analysis, Technical Analysis, and Locus of Control on Stock Investment Decisions Among Gen Z Novita, Rena; Santoso, Wiliam; Kohardinata , Cliff
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51439

Abstract

Generation Z has emerged as a significant force in capital markets, with their investment participation growing substantially in recent years. However, understanding the factors influencing their investment decisions remains limited, particularly in emerging markets such as Indonesia. This research aims to analyze the influence of capital market knowledge, fundamental analysis, technical analysis, and locus of control on stock investment decisions among Generation Z investors in Jambi Province, Indonesia. The study employed a quantitative approach using purposive sampling with 220 respondents aged 18–30 years who are active stock investors. Data were collected through online questionnaires and analyzed using multiple linear regression with SPSS 22. The results indicate that all three independent variables—fundamental analysis (β = 0.163, p < 0.05), technical analysis (β = 0.361, p < 0.05), and locus of control (β = 0.205, p < 0.05)—have significant and positive influences on investment decisions. Technical analysis demonstrates the strongest effect, followed by locus of control and fundamental analysis. These findings reveal that Generation Z's investment decisions are shaped by both analytical capabilities (fundamental and technical analysis) and psychological factors (locus of control). The research contributes to financial literacy development by providing insights for the Indonesia Stock Exchange and securities companies to design more effective educational programs tailored to Generation Z’s characteristics, ultimately promoting more informed and rational investment decision-making among young investors.
Analysis of Word of Mouth and Social Media Marketing on Purchase Decisions with Brand Awareness as Intervening Variable at Mitrakuli.Id Suryanto, Dicky Tanzila; Kohardinata, Cliff
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.962

Abstract

Abstract. Indonesia is experiencing significant development in the infrastructure sector with a projected construction market growth of 5.48% by 2025. This trend is driving the increasing demand for project tool leasing as a cost and time efficient solution for small to medium-sized contractors. PT. Mitra Kuli Indonesia (Mitrakuli.id) is a newcomer in the project equipment rental business in East Java, especially Malang City. However, as a new brand, the company faces challenges in building a loyal customer base. Sales data shows revenue instability, which is allegedly caused by increased competition in the industry. Competitors fall into two categories: legacy companies that rely on Word Of Mouth (WOM) and new companies that leverage digital marketing. Previous studies have shown that Word Of Mouth plays a significant role in building customer trust, while digital marketing allows new companies to reach a wider audience and increase customer engagement. With so many competitors, Mitrakuli.id need to increase Brand Awareness to stay competitive. This study aims to analyze the influence of Word Of Mouth and Social Media Marketing on the decision to purchase project equipment rental services, with Brand Awareness as an intervening variable. The results of the research are expected to provide strategic insights for the industry in designing marketing strategies that are more effective and relevant to current market conditions.
DO WE NEED P2P BETWEEN BANK THIRD PARTY FUNDS AND BANK CREDIT? Kohardinata, Cliff; Widianingsih, Luky Patricia
Research In Management and Accounting (RIMA) Vol. 6 No. 1 (2023): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i1.4654

Abstract

The main objective of this study is to obtain empirical evidence on the role of peer-to-peer (P2P) lending mediation in bridging the relationship between banking third party funds and bank credit in provinces with fewer branch offices or limited banking services. The test used is path analysis involving 33 provinces in Indonesia in the period from January to July 2022. The main results of this study show that third party funds in provinces with fewer banking branch offices have no effect on bank credit, but P2P lending can mediate the relationship between banking third party funds and bank credit in provinces with fewer banking branch offices. The additional results of this study indicate that banking third party funds in provinces with a greater number of bank branch offices have a positive effect on bank credit. The novelty of this research is that the researchers introduced the P2P lending mediating variable based on financial technology (FinTech) as a solution for provinces with limited access and exposure to banking to be able to bridge the distribution of third-party funds to debtors, thereby increase financial inclusion.
Co-Authors Aldo Christian Budiharjo Alexandre Desousa Guterres Alexandre Desousa Guterres Anabella, Tania Adeline Anastasia Filiana Ismawati Anastasia Filliana Ismawati Anastasia, Michelle Bambang Tjahjadi Bella Novyana Christian Herdinata Clarissa Rachmadella Roshidawati Deandra Vidyanata Diana Silaswara Elvina Florensia Evi Thelia Sari Fabian Benediktus Gissella Ezar Heinrich Tunky Helena Sidharta Idelia Idelia Jennifer Jennifer Jennifer Jevan Andreas Talahaturusun Jevan Andreas Talahaturusun Jevan Andreas Talahaturusun Joshua Laurens Kamil Baraja Karen Aurelia Kazia Laturette Kusuma, Meidiahna Kylie Julia Ahmad Laurentia Yuke Elsinta Lieanto, Calvin Timothy Luky Patricia Widianingsih Maria Asumpta Evi Marlina Mega Brilliant Chandra Natalia, Karisma Ni Made Gianti Nicklaus Stanley Nicklaus Stanley Nico Selim Nike Ardiansyah Novita, Rena Novrys Suhardianto Nugroho, Alexander Yonathan Nydia Wirawati Ongkowijoyo, Meliana Kristin Ongkowijoyo, Meliana Kristin Pian Sopian Puspa Kirana Harwinanda Renata, Madeline Riyan Suwhikno Soetedja, Venny Stanley, Nicklaus Suryanto, Dicky Tanzila Talahaturusun, Jevan Andreas Trevina, Valisha Vania Caroline Hanjaya Verra Okti Purwananti Wiliam Santoso Wirawan ED Radianto Yopy Junianto