Article Per Year (5 Year)
p-Index From 2021 - 2026
1.908
P-Index
This Author published in this journals
All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan Infestasi Jurnal Manajemen Teori dan Terapan Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jumat Keagamaan: Jurnal Pengabdian Masyarakat Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of International Conference Proceedings Indonesian Journal of Dedication and Educations Jurnal Dinamika Akuntansi Greenation International Journal of Economics and Accounting E-Jurnal Akuntansi Indonesian Journal of Business and Entrepreneurship Research
Fran Sayekti
Universitas Teknologi Yogyakarta, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Tax Avoidance Behavior in Manufacturing Firms Puspita Ningrum, Sophia; Junaidi; Indra Purnama, Yunus; Sayekti, Fran
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p13

Abstract

Tax avoidance is a legal strategy used by companies to minimize tax burdens by taking advantage of gaps within tax regulations. This phenomenon has attracted increasing attention because it may reduce government tax revenue, particularly in manufacturing firms that often have broader opportunities for tax efficiency. This study empirically examines the effects of transfer pricing, capital intensity, and inventory intensity on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Transfer pricing refers to pricing decisions in transactions between related parties, capital intensity reflects the proportion of fixed assets to total assets, and inventory intensity measures the proportion of inventories to total assets. The study employs a quantitative approach using secondary data obtained from companies’ annual financial statements and annual reports. Samples were selected using purposive sampling based on predetermined criteria, resulting in 37 firms and a final dataset of 185 firm-year observations. Data was analyzed using multiple linear regression with SPSS version 25. The results indicate that capital intensity has a statistically significant effect on tax avoidance, whereas transfer pricing and inventory intensity are not statistically significant determinants of tax avoidance.
Akselerasi UMKM Halal melalui Peningkatan Literasi Halal Ifah Rofiqoh; Surifah; Fran Sayekti; Lilis Endang Wijayanti; Inon Listyorini; Erna Fitri Komariyah; Evada Rustina
Jumat Keagamaan: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): April
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasagama.v7i1.7015

Abstract

Halal literacy assistance is important to support halal snack centers in Yogyakarta City. Three basic instruments of halal literacy used by the service team are knowledge and ability to recognize halal labels, halal awareness, and halal food ingredients. Before the assistance was carried out, the service team gave a pre-test and after the assistance was carried out, a post-test was carried out. The test results using the level of respondent achievement regarding halal knowledge, partners were very good and there was an increase after the assistance was carried out. For the departure of MSMEs, the borrower needs to provide some assistance on other materials related to the needs of MSMEs.
Turning Risk Reports into Action: A Critical Review of Behavioral Barriers to Effective Enterprise Risk Management Tri Gunarsih; Muh Arief Effendi; Fran Sayekti
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 8 No 1 (2026): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v8i1.683

Abstract

This article provides a critical review of why enterprise risk management (ERM) often fails to turn risk reports into timely risk actions. Drawing on behavioral finance (prospect theory) and bounded rationality, we explain how cognitive biases and attention constraints distort risk appraisal (probability/impact estimation and prioritization) and risk response (mitigation execution and escalation), creating a persistent gap in risk reporting and action. Agency theory and upper echelons theory clarify how incentive misalignment and executive biases shape organizational risk-taking, while institutional theory highlights ERM decoupling between formal structures and actual decision practices. We synthesize these perspectives into an integrative framework that positions ERM maturity and risk culture as mechanisms that can either transmit or buffer the effects of bias. Finally, the review then outlines a toolkit of bias-aware risk controls, standardized scenario framing, pre-mortems, independent challenge, action triggers, and stop-loss/kill criteria to strengthen strategic decision discipline.
Analysis the Impact of Covid-19 on Green Accounting and Its Implications on Profitability Reschiwati Reschiwati; Fran Sayekti; Tasia Veronica
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.14130

Abstract

Purposes: This study investigates the impact of the COVID-19 pandemic on the adoption of green accounting and its consequences for profitability in the consumer goods industry listed on the Indonesia Stock Exchange from 2018 to 2022. Methods: This study utilizes panel data regression analysis conducted with EViews 13 software. The COVID-19 variable is examined both before and during the epidemic. Green accounting measures environmental performance and disclosure, whereas ROA represents profitability. Purposive sampling chose 21 companies that met the given criteria, yielding 86 observations. Findings: The study shows that COVID-19 impacts environmental performance and transparency but has no meaningful impact on profitability. Furthermore, neither environmental performance nor environmental disclosure affects profitability. These results suggest that companies recognize the importance of integrating environmental performance into their operations, including waste management and the efficient use of natural resources, even though these efforts are not directly linked to profitability. This awareness enables companies to anticipate and mitigate the impacts of the pandemic. Furthermore, public ownership, as a control variable, does not significantly influence environmental performance, environmental disclosure, or profitability. Novelty: This study uses COVID-19 variables based on variants according to the research period, namely the Delta variant, the Alpha variant, and the Omicron variant. There has never been a similar study that includes COVID-19 data divided into COVID-19 variants. The next difference is that the Performance and Environmental Disclosure variables function as both Y variables and X variables (intervening). In addition, this study also uses a control variable, namely public ownership.
Exploring the Moderating Role of Firm Size on Corporate Governance and CSR Disclosure in Indonesian Listed Companies Reschiwati Reschiwati; Idayanti Idayanti; Fran Sayekti
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.941

Abstract

This study investigates the determinants of Corporate Social Responsibility (CSR) disclosure by examining the influence of Good Corporate Governance (GCG) mechanisms and profitability, with firm size acting as a moderating variable. The governance mechanisms are represented by board size, institutional ownership, and managerial ownership. The research focuses on consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using a purposive sampling method, 34 companies were selected, resulting in 170 panel data observations analyzed through panel regression using EViews 12. The findings reveal that board size, institutional ownership, and managerial ownership negatively affect CSR disclosure, while profitability has a positive effect. Furthermore, firm size only strengthens the relationship between managerial ownership and CSR disclosure, but does not moderate the effects of board size, institutional ownership, or profitability. These results indicate that larger firms tend to enhance the role of managerial ownership in encouraging broader CSR practices. This study contributes to the existing literature by providing empirical evidence on the moderating role of firm size in the relationship between corporate governance mechanisms and CSR disclosure in emerging markets. From the perspective of legitimacy theory, CSR disclosure serves as a strategic instrument for maintaining social legitimacy, strengthening stakeholder trust, and supporting long-term business sustainability. The findings are expected to provide insights for corporate management, investors, and policymakers in improving governance quality and CSR transparency.
Financial Literacy, Governance Mechanisms, and Innovation Capability in Explaining SME Performance The Moderating Role of Organizational Culture Fran Sayekti; Siti Resmi; Reza Widhar Pahlevi
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 2 (2026): Vol. 4, No. 2, May 2026: Indonesian Journal of Business and Entrepreneurship Re
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i2.268

Abstract

Small and medium-sized enterprises (SMEs) play a vital role in regional economic development; however, their ability to achieve sustainable performance is often influenced by internal capabilities and governance practices. Financial literacy and SME governance are considered important factors in enhancing innovation capability, which may subsequently improve business performance. Organizational culture may also strengthen or weaken the effectiveness of innovation capability in driving performance outcomes. This study aims to examine the effects of financial literacy and SME governance on innovation capability and SME performance. It also investigates the moderating role of organizational culture in the relationship between innovation capability and SME performance. The study employed a quantitative research design involving SMEs in the Special Region of Yogyakarta, Indonesia. Using a purposive sampling technique, data were collected from 176 SME owners or managers. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS software to test the proposed relationships among variables. The results reveal that financial literacy and SME governance have positive and significant effects on innovation capability. SME governance also exerts a positive and significant direct influence on SME performance. However, financial literacy does not significantly affect SME performance directly. Furthermore, innovation capability does not have a significant impact on SME performance. The findings also indicate that organizational culture does not significantly moderate the relationship between innovation capability and SME performance. This study highlights the importance of strengthening financial literacy and implementing effective governance practices to enhance innovation capability among SMEs. The absence of a moderating effect of organizational culture suggests that other contextual factors may play a more critical role in translating innovation capability into superior performance. These findings provide valuable insights for SME practitioners and policymakers in designing strategies to improve SME competitiveness and sustainability.
OPTIMALISASI MEDIA PEMBELAJARAN BERBASIS AI DI SMK PERMAS JAYA Ifah Rofiqoh; Fran Sayekti; Erna Fitri Komariyah; Siti Resmi; Reschiwati; Ida Musdafia Ibrahim
Indonesian Journal of Dedication and Educations Vol. 4 No. 1 (2025): Indonesian Journal of Dedication and Educations
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijde.v4i1.59

Abstract

This program seeks to enhance the utilization of learning media based on artificial intelligence (AI) at SMK Permas Jaya 2, Johor, by actively engaging teachers in the process. This activity applies a participatory approach, involving teachers in planning, implementation, and evaluation. The training focuses on developing interactive and flexible learning media using AI tools, including ChatGPT, Quizlet, Kahoot, Grammarly, and Quillbot. The primary challenges include limited infrastructure, inadequate teacher skills, and data security concerns. Based on the analysis of pre-test and post-test questionnaire data, there was a notable improvement in respondents’ performance, with scores increasing from 4.39 (categorized as "Good") to 5.07 (categorized as "Very Good"). It's indicating the success of the training in improving teachers' understanding and acceptance of digital learning media. This activity lays the foundation for innovative education, although infrastructure and data security challenges still require further attention.
Co-Authors Bahagia Tarigan Dyah Pratita Dyah Pratita Erna Fitri Komariyah Erna Fitri Komariyah Evada Rustina Ida Musdafia Ibrahim Idayanti Idayanti Ifah Rofiqoh Indra Purnama, Yunus Indrawati Poespita Dewi Inon Listyorini Junaidi Junaidi Lilis Endang Wijayanti, Lilis Endang Muh Arief Effendi Pulasna Putarta Puspita Ningrum, Sophia Ratna Listiana Dewanti Reschiwati Reschiwati Reschiwati Reschiwati Reschiwati Reschiwati Reschiwati Reza Widhar Pahlevi Reza Widhar Pahlevi Reza Widhar Pahlevi Sekar Akrom Faradiza Setiyono Setiyono Setiyono Setiyono Siti Resmi Siti Resmi Surifah Tamas Novak Tamas Novak Tasia Veronica Tri Gunarsih Yunus Indra Purnama