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All Journal AKUNTABILITAS Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan The Accounting Journal of Binaniaga Jurnal Akuntansi International Journal of Supply Chain Management SULUH: Jurnal Abdimas JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Manajemen Bulletin of Counseling and Psychotherapy Open Access Indonesia Journal of Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Open Access Indonesia Journal of Social Sciences JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Umat Media Ilmiah Akuntansi Ranah Research : Journal of Multidisciplinary Research and Development INQUISITIVE: International Journal of Eonomic Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Nusantara Journal of Multidisciplinary Science Jurnal Penelitian Pendidikan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Atestasi : Jurnal Ilmiah Akuntansi
Istianingsih Sastrodiharjo, Istianingsih
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Financial Literacy, Financial Management, Social Legitimacy and Being FOMO on Impulsive Buying: Evidence on Leisure Activity Coldplay Concert Euphoria on Indonesian Gen Z Generation Mukti, Aloysius Harry; Sastrodiharjo, Istianingsih; Hariyanto, Oda I.B
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.843

Abstract

The primary objective of this research is to examine the effects of financial literacy, financial management, social legitimacy, and the Fear of Missing Out (FOMO) on the impulsive buying behaviors of Indonesian Generation Z in the context of attending high-profile concerts, specifically Coldplay's concert. This study addresses the scarcity of research on the influence of big concert events on financial behavior and impulsive buying tendencies among the Indonesian Gen Z generations, highlighting the need for comprehensive financial management and literacy in the face of social pressures and FOMO. The research utilized an online survey conducted between January 1st and February 28th, 2023, targeting Indonesian Gen Z individuals. The sample consisted of 356 respondents, with data analysis performed using the Partial Least Squares (PLS) technique to assess the relationships between financial literacy, financial management, social legitimacy, FOMO, and impulsive buying behavior. The findings reveal that FOMO and social legitimacy positively contribute to impulsive buying behavior, while financial literacy negatively impacts such behaviors. Surprisingly, better financial management was also associated with higher impulsive buying, indicating a complex interplay between financial preparedness and the allure of social events. The study's limitations include its reliance on self-reported data through an online questionnaire and the potential lack of representativeness of the wider Indonesian Gen Z population. The methodology might not fully capture the long-term impacts of financial literacy and management on impulsive buying behavior. This research introduces a novel perspective by integrating the concept of big concert events as a significant factor influencing the financial behaviors of young Indonesians. It bridges a crucial research gap by elucidating the role of social legitimacy and FOMO alongside financial literacy and management in shaping impulsive buying tendencies, offering insights into the targeted financial education strategies to mitigate such behaviors.
Literature Review: Policy Strategies for Natural Resource Management and Conservation Maulana Ibrahim, Afif; Sastrodiharjo, Istianingsih
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3201

Abstract

Research and identify the relationship between the components under study in conservation and demonstrate a significant correlation between them. In this study, a qualitative literature review methodology was used which involved a systematic process of studying, analyzing and synthesizing relevant literature. Findings from this study indicate that effective collaboration between various stakeholders, preservation of local customs, and implementation of supportive policies are critical factors in efforts to manage natural resource conservation. The research also highlights the importance of involving local communities, non-governmental organizations, government, and the private sector in conservation management. Local customs also play an important role in preserving natural resources. In addition, policies that support natural resource conservation management are needed, including regulation of resource use, habitat protection, management of conflicts between stakeholders, and integration of related policies. A limitation of this study is the subjectivity in the collection and interpretation of data in the selected literature. In addition, the study was based on an analysis of existing literature, so the results depend on the quality and quantity of literature available. Also, since this study used a literature review approach, no primary data collection was conducted. The recommendation for future research is to involve primary data and conduct field research to confirm the findings of this literature review.
The Impact of Climate Change on Indonesia’s Food Security Strategy Undertaken by Bulog in 2023 Manurung, Gerson; Sastrodiharjo, Istianingsih; Hendayana, Yayan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3204

Abstract

Climate change affects food security because it causes a shift in the rainy or dry season, which greatly affects the pattern and timing of planting food crops. A decrease in agricultural production will trigger an increase in food prices, which in turn will lead to a decrease in household food purchasing power. Bulog, in this case as the party appointed by the government to carry out activities to maintain the Basic Purchase Price for grain, stabilize prices, especially basic prices, distribute rice for social assistance (Bansos) and manage food stocks, has several strategies to overcome this problem. This study aims to identify the impact of climate change on Indonesia's food security strategy undertaken by Bulog in 2023. The research methodology is based on secondary data that includes a literature review of, articles, e-books, open access e-journals, and previous research. The results showed the influence of climate change on the strategy of Bulog in maintaining food security despite declining production by 1) encouraging subsidiaries by Badan Usaha Milik Negara (BUMN) to increase domestic rice production, 2) building 10 rice milling centers, 7 rice processing centers to its logistics, 3) Distribution of rice assistance of 10 kg per month for low-income groups Program, 4) Stabilization of Food Price Supply (Stabilisasi Pasokan Harga Pangan), which supplies more than 1 million tons of rice at a lower price than the market price. The implication of this research is the importance of strategies to increase domestic food production, strengthen food distribution infrastructure, and pay attention to low-income groups in food assistance programs to overcome the impact of climate change on Indonesia's future food security.
The Influence of Personality Competence and Discipline on the Performance of the Teachers Huiser Mangalindung, Giovani; Sastrodiharjo, Istianingsih
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3205

Abstract

The purpose of this study is to investigate the influence of personality competence and discipline on the performance of the teachers. The problem studied is the teacher performance. This studies examines the effect of personality competence and discipline on the performance teachers. The methods used are qualitative and based on literature and library reseacrh approaches. Theoretical and historical analyses are used to understand personality competence and discipline. The implication of this study provide results that principals as teacher must be able to provide examples of discipline to students accompanied by communication that can lead to compliance. The principal includes his student for personality training to improve knowledge, skills, and attitudes to be able to carry out task and positions based on the personality needed by a student.
The Role of the Green Economy as a Strategy for Improvement Economic Recovery and Multilateral Rahmadani, Meira; Sastrodiharjo, Istianingsih; Hendayana, Yayan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3207

Abstract

The economic development has the potential to cause negative impacts on theenvironment. Environmental problems that occur urge policies to implement green economy as the most urgent and effective environmental management tool. Methodologically, conceptualizing, implementing, and critiquing the creation of a green economy paradigm towards society leads to the challenge of a global strategy that has the goal of sustainability, poverty alleviation, and inclusion of vulnerable social sectors. The influence of the green economy on the sustainability of life is still in the context of grahita.  The purpose of this research is to determine the effect of the green economy on economic recovery and multilateral problems. Research objects in online libraries, Google Scholar, Mendeley and other academic online media. The research method with the research library comes from e-books and open access e-journals. The results of the study reveal that the application of a green economy is capable of driving national economic recovery as well as problems in the multilateral sector. In order for a green economy to be realized for the country, policy makers must be supported by various parties so that a sustainable green economy is formed. A green economy also contributes to maintaining a healthy environment and shaping ecosystems appropriately for present and future generations.
Pengaruh Transparansi, Akuntabilitas Organisasi Dan Kualitas Laporan Keuangan Terhadap Nilai Capaian Kinerja Pelaksanaan Anggaran Pada Kementerian : (Studi Empiris Kementerian / Lembaga di Lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV Periode 2020 - 2022) Ratnasari, Dewi; Sastrodiharjo, Istianingsih; Rely, Gilbert
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.43

Abstract

Abstrak : Penelitian ini memberikan pemahaman tentang pengaruh transparansi, akuntabilitas organisasi, dan kualitas laporan keuangan terhadap nilai capaian kinerja pelaksanaan anggaran pada kementerian/lembaga di lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV periode 2020-2022.   Tujuan : Penelitian ini bertujuan mengevaluasi pengaruh transparansi, akuntabilitas organisasi, dan kualitas laporan keuangan terhadap nilai capaian kinerja pelaksanaan anggaran pada kementerian/lembaga di lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV periode 2020-2022.   Metodologi : Metode yang digunakan adalah pengumpulan data secara dokumentasi dan olah data menggunakan analisis regresi linear berganda.   Hasil penelitian : asilnya menunjukkan bahwa transparansi dan akuntabilitas berpengaruh signifikan terhadap capaian nilai kinerja anggaran, sedangkan kualitas laporan keuangan tidak berpengaruh signifikan.
Pengaruh Beban Pajak Profitabilitas Dan Leverage Terhadap Keputusan Transfer Pricing Dengan Mekanisme Bonus Sebagai Variabel Intervening Baiti, Nurul; Sastrodiharjo, Istianingsih; Rely, Gilbert
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.49

Abstract

Tujuan : Tujuan dari penelitian ini adalah untuk mengkaji pengaruh tiga variabel eksogen (Tax Expute, Profitability, Leverage), satu variabel endogen (Transfer Pricing), dan satu variabel mediasi (Bonus Mechanism) pada perusahaan pertambangan yang diperdagangkan secara publik di Bursa Efek Indonesia (BEI) dalam jangka waktu 2018-2022.   Metodologi : Metodologi penelitian yang diterapkan dalam penelitian ini melibatkan pemanfaatan Analisis Jalur melalui perangkat lunak SPSS versi 25.0.   Hasil penelitian : Biaya Pajak tidak mempengaruhi keputusan terkait dengan transfer pricing dan mekanisme bonus, sedangkan Profitabilitas menunjukkan pengaruh yang menguntungkan pada Mekanisme Bonus tetapi tidak mempengaruhi transfer pricing. Selain itu, Leverage menunjukkan korelasi positif dengan Mekanisme Bonus tetapi tidak mempengaruhi harga transfer. Selain itu, Mekanisme Bonus ditemukan tidak berpengaruh pada transfer pricing. Disimpulkan bahwa mekanisme bonus tidak secara signifikan mempengaruhi harga transfer dalam perusahaan manufaktur. Temuan ini mengusulkan bahwa dampak mekanisme bonus dapat bervariasi berdasarkan konteks spesifik dan atribut perusahaan.
Pengaruh Profitabilitas, Pengungkapan Tanggung Jawab Sosial Perusahaan dan Ukuran Perusahaan terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Simbolon, Agustina Yohana; Sastrodiharjo, Istianingsih; Husadha, Cahyadi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 7 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/p75hht81

Abstract

This study aims to test the Influence of Profitability, Corporate Social Responsibility Disclosure, and Company Size on Company Value. The population in this study is all banking sector companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study are Company Value as a dependent variable; Profitability, Corporate Social Responsibility Disclosure, and Company Size as independent variables. The sampling technique used was the purposive sampling method and 140 data samples were obtained. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Test and Hypothesis Test. The results of the study show that Profitability, Corporate Social Responsibility Disclosure, and Company Size have an effect on Company Value. The results of this literature review article are: 1) Profitability affects Company Value; 2) Corporate Social Responsibility Disclosure affects Company Value; and 3) Company Size affects Company Value.
Co-Authors Adelina Suryati Adelina Suryati Aditya Riyadi, Dimas Agung Setiawan Agus Dharmanto Ake Wihadanto Alnasvi, Dalfian Aloysius Harry Mukti Andrian Andrian Andrian Andrian Arfan Ikhsan, Arfan Arif Pujianto Aulia, Ismiani Baiti, Nurul Bintang Narpati Cahyadi Husadha Dewi Ratnasari Dian Sudiantini Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fried Sinlae Handayani, Milda Hapzi Ali Hariyanto, Oda I.B Haryanto , Raden Achmad Huiser Mangalindung, Giovani I Putu Sutama Idel Eprianto Indra Sulistiana Kamilah Sa’diah Kardinah Indrianna Meutia Kardinah Indrianna Meutia Kisno Kisno Kisno Kisno Maidani, Maidani Manurung, Gerson Marinda, Nera Maulana Ibrahim, Afif Mukti, Aloysius Harry Ni Nyoman Sawitri Nurjanah Nurjanah Oda I.B Hariyanto Pangaribuan, David Parno Prasetyo, Ery Teguh Pratiwi Nila Sari Primadi Candra Susanto Qibtiyana, Mariyatul R Wisnu Prio Pamungkas Raden Achmad Haryanto Rahmadani, Meira Rely, Gilbert Restu Cinthya Ayu Riyad Goza Rahmat Robertus Suraji Rossa, Elia Saputra Hasibuan, Edi Sari , Pratiwi Nila Setiowati, Dani Pramesti Setyo Hari Wijanto Simbolon, Agustina Yohana Sugeng Suroso Titania Febiola Tri Widyastuti Tri Widyastuti Utama, Bryan Pramudya Waluyo, Ponco Wastam Wahyu Hidayat Wiwik Utami Yayan Hendayana Yoganingsih, Tutiek Zen, Agustian