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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Journal The Winners JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Indonesian Journal of Business and Entrepreneurship (IJBE) Neo-Bis International Journal of Artificial Intelligence Research AKRUAL: Jurnal Akuntansi Jurnal Manajemen Indonesia Jurnal Inovasi Bisnis (Inovbiz) International Journal of Supply Chain Management Share : Journal of Service Learning EQIEN - JURNAL EKONOMI DAN BISNIS Business and Finance Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Aplikasi Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Business Management Journal Program Studi Manajemen Review of Management and Entrepreneurship Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Enrichment : Journal of Management Media Akuntansi dan Perpajakan Indonesia (MAPI) Bima Journal : Business, Management and Accounting Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis Jurnal Akuntansi AKUNESA Journal Community Service Consortium Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Review Management Business and Entrepreneurship Journal of Business and Information System Jurnal Akuntansi Kontemporer
Wirawan ED Radianto
Universitas Ciputra Surabaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Interaction of mental accounting, financial self-efficacy, and financial attitude on financial behavior Dwi Radianto, Wirawan Endro; Pramudita, Nieke Ayu
Enrichment : Journal of Management Vol. 14 No. 2 (2024): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i2.1886

Abstract

The purpose of this study is to investigate how mental accounting, financial attitude, financial knowledge, and financial self-efficacy affect the financial behavior of university students that engaged in business startups. A total of 400 questionnaires were collected from startup business owners, predominantly aged under 25 and with less than 3 years of business experience. Hypotheses were tested using SMART-PLS. The results indicate that financial attitude and financial self-efficacy have an impact on financial behavior, while mental accounting influences financial self-efficacy and financial attitude, and financial behavior. Furthermore, financial knowledge influences financial attitude, although it does not directly affect financial attitude and mental accounting
BOARD GENDER, EDUCATION, AND SIZE: CAN THEY SUPPRESS TAX AVOIDANCE? Sugeng, Laurencia Nathania Marcella; Radianto, Wirawan Endro Dwi
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.654

Abstract

The characteristics of the Board of Directors are crucial in shaping a company's strategic decisions, including tax-related policies. This research analyzes the effect of board size, directors' educational background, and gender diversity on tax avoidance. The energy sector is important because of its strategic contribution to the economy, and to explore how internal governance, particularly the board of directors, may influence tax avoidance practices within this industry. The study focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023, with the sample selected through purposive sampling, and the data were analyzed using a panel data regression approach to examine the relationships among the variables. The findings indicate that the gender diversity, educational background of directors, and board size do not significantly affect tax avoidance.
The Impact of Entrepreneurial Networks, Orientation, and Competence on Online Trading SMEs Performance in Makassar City Syulhasbiullah, Muh; Dwi Radianto, Wirawan Endro; Tambunan, Damelina Basauli
International Journal of Artificial Intelligence Research Vol 9, No 1.1 (2025)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v9i1.1.1526

Abstract

Research Aims: This study aims to examine the effect of entrepreneurial networks, entrepreneurial orientation, and entrepreneurial competence on the performance of online trading SMEs in Makassar City. It seeks to understand how these entrepreneurial factors contribute to SMEs’ success in the digital business environment.Design/Methodology/Approach: A quantitative approach was adopted using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through online questionnaires distributed to 150 SME owners operating in online trading in Makassar. The measurement model and structural model were assessed for validity, reliability, and hypothesis testing.Research Findings: The study found that all three variables — entrepreneurial networks, entrepreneurial orientation, and entrepreneurial competence — have a significant and positive influence on SME performance. Entrepreneurial orientation was the most dominant factor, followed by entrepreneurial competence and entrepreneurial networks. The model explained 83.4% of the variance in SME performance with high predictive relevance (Q² = 0.732).Theoretical Contribution/Originality: This research enriches the literature on entrepreneurial dynamics by empirically validating the interplay between entrepreneurial orientation, networks, and competence in the context of digital SMEs in emerging economies. It confirms the Resource-Based View (RBV) theory by showing how internal capabilities and external linkages enhance performance.Practitioners/Policy Implications: The findings provide practical guidance for SME owners to focus on building robust networks, enhancing managerial competencies, and fostering a proactive and innovative business mindset. For policymakers, the study highlights the need for support programs focusing on digital literacy, entrepreneurial training, and access to networking platforms.Research Limitations/Implications: This study is limited to online trading SMEs in Makassar City, which may affect the generalizability of findings to other regions or industries. Future research could explore longitudinal designs, incorporate moderating variables such as digital transformation or government support, and compare SMEs across multiple regions or sectors.
DOES INTELLECTUAL CAPITAL STRENGTHEN ENVIRONMENTAL DISCLOSURE ON FINANCIAL PERFORMANCE DURING COVID-19? Evi Marlina, Maria Asumpta; Swastidevi, Luisa Amira; Dwi Radianto, Wirawan Endro
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.516

Abstract

This research aims to examine the moderating role of Intellectual Capital (IC) on the influence of Environmental Disclosure (ED) on Financial Performance (FP) in the energy sector listed on the IDX for the period 2020 to 2022. The analysis uses Ordinary Least Square (OLS). The research results found that IC was able to moderate the relationship between ED and EP. This research contributes to the RBV theory regarding IC, an intangible asset in this case that can play a role in increasing ED and FP and encouraging the company's competitive advantage. Apart from that, this research also contributes to sustainability theory, which states that sustainability in companies requires the role of IC as a variable that can encourage ED to increase FP. Thus, IC becomes an important variable that companies must consider to increase FP while still paying attention to sustainability factors.
BIOLOGICAL ASSET DISCLOSURE: A STUDY ON AGRICULTURAL COMPANIES IN INDONESIA Owen, Michael; Radianto, Wirawan Endro Dwi
Jurnal Akuntansi Kontemporer Vol. 16 No. 1 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i1.4672

Abstract

Research Purposes. This research aims to investigate the effect of biological asset intensity and the characteristics of boards of directors on the disclosure of biological assets.Research Methods The population in this study is the agriculture companies listed on the BEI using a purposive sampling method with 216 samples between 2005 and 2021. Data analysis uses multiple linear regression using STATA version 17.Research Results and Findings. The result indicates that biological asset intensity, board of directors size, and board of directors accounting expertise positively affect the disclosure of biological assets. The evidence has direct implications for companies in selecting directors, as stakeholders may demand the appointment of directors with accounting experts.
FIRM-SPECIFIC DETERMINANTS OF FIRM VALUE IN NON-CYCLICALS CONSUMER SECTOR COMPANIES Salim, Sharolyn Handayani; Radianto, Wirawan Endro Dwi
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5713

Abstract

Research Purposes. This study aims to investigate the effect of profitability level, investment decision, and firm age on firm value. Research Methods. The research method used quantitative method using secondary data sources, which is the annual report of consumer non-cyclicals sector registered in the Indonesia Stock Exchange (IDX) for 2020-2022. The data processed 125 companies and the sampling process was purposive sampling, so the sample obtained 65 companies with total of 195 data observation. Research Results and Findings. This research provides evidence that profitability level, investment decision, and firm age affect firm value. This study has important value in helping companies develop effective business strategies amid economic uncertainty and provide insight for investors to make wiser investment decisions in this sector during the crisis.
The effect of independent commissioners, EVA, and ROA on firm value Wijaya, Jessica; Radianto, Wirawan Endro Dwi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.207

Abstract

The rising number of companies listed on the Indonesia Stock Exchange (IDX) each year reflects a growing trend of public companies in Indonesia. Investment in the manufacturing sector escalated from IDR 272.9 trillion in 2020 to IDR 325.4 trillion in 2021. This research aims to measure influence of the number of independent commissioners, Economic Value Added (EVA), and Return on Assets (ROA) on firm value. Multiple regression analysis is used as the method of analysis, and sampling is done using purposive sampling. The total sample consists of 202 samples from 45 consumer goods sector companies for the period of 2015-2019. The results of this research indicate that the number of independent commissioners, EVA, and ROA have a significant influence on the value of consumer goods sector companies registered on the Indonesia Stock Exchange (IDX) for the period of 2015-2019. This highlights the importance of ROA and EVA that can impact firm value and the role of independent commissioners in running a company.
The financial & non-financial determinants on Grover's financial difficulty model Ivanne, Queen Fiona; Radianto, Wirawan Endro Dwi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.232

Abstract

BPS data showed that IDXNONCYC stocks dominated by the food & beverage companies were the most affected sector by the pandemic. This research aims to investigate the effects of financial & non-financial determinants, namely leverage (DER), liquidity (CR), & company’s age on Grover’s financial difficulty model of IDXNONCYC companies for the 2020-2022 period affected by pandemic with company’s size as a control variable. The research population is all primary consumer goods (IDXNONCYC) companies listed on the official IDX website for the 2020-2022 period, totaling 375 company-year data as objects. A sample of 237 observations were selected using purposive technique. The stages of research analysis are descriptive statistics, classical assumption & multiple regression testing. The data was analyzed through STATA software. This research provides evidence that DER, CR & company’s age have a strong effect on financial difficulty. All hypotheses of this research are accepted. This research pioneered the investigation of the effects of financial and non-financial determinants on Grover’s financial difficulty model. Theoretically, this research has implications for the development of financial difficulty determinants theory. Practically, this research has implications for investor decision-making in the capital market and companies to prevent bankruptcy
PERAN KEPUASAN PELANGGAN SEBAGAI MEDIATOR HUBUNGAN KUALITAS PELAYANAN PADA LOYALITAS PELANGGAN Efata, Kevin Budi; Dwi Radianto, Wirawan Endro
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14619

Abstract

The purposes of this research are to discover the influence of service quality to customers satisfaction at PT Merapi Utama Pharma Sidoarjo, to discover the influence of customers satisfaction to customers loyalty at PT Merapi Utama Pharma Sidoarjo, and to discover if customers satisfaction can be the mediation factor for the relationship between service quality and customers loyalty. The approach used in this research is quantitative study with questionnaire method, conducted on 212 customers of PT Merapi Utama Pharma Sidoarjo in the pharmacy and hospital sector with Purposive Random Sampling method. Data was collected and analysed using Smart PLS. The results of this research are that there’s a positive influence of service quality to customers satisfaction, there’s a positive influence of customers satisfaction to customers loyalty as well as customers satisfaction can be the mediation factor for the relationship between service quality and customers loyalty
Fair Value and Historical Cost Dilemma: Modern Accounting Dynamics in Financial Statement Quality Kenley Maccauley Riyono; Rafael Savio Easter; Kelvin Danendra; Wirawan Endro Dwi Radianto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7833

Abstract

The use of fair value and historical cost is still debated in modern accounting regarding its application and effect on the quality of financial statements. Moreover, there is a conflict of interest between managers and stakeholders related to the need for asset valuation based on these methods. Therefore, a solution is needed to balance between relevance and reliability to meet the needs. This study aims to determine the effect of applying fair value and historical cost on financial statement information during economic volatility. The sample used is representative of companies in the financial, property, and energy sectors that were affected by the application of valuation methods during the financial crisis in 2008 and the COVID-19 pandemic in 2020. The research was conducted using the content analysis method and literature review to find out more about the financial statements. The results show that fair value exacerbates the company's financial decline during the volatility of the financial crisis, but describes the current condition of the company so which is relevant, but not reliable due to the subjectivity of valuation. Whereas historical cost does not result in changes so it is not relevant, but more reliable due to objectivity and verifiability. With this, the research contributes to provide input in the application of both methods with a hybrid approach in financial statements.
Co-Authors Abednego Oematan, Ricky Imanuel Agus Sugiharto Agusta, Christina Amalia Putri Ghassani Anastasia Filiana Ismawati Anastasia Filiana Ismawati Andrina, Anak Agung Ayu Puty Chalidana, Moehamad Yunus Cindy Amelia Cindy, Victoria Citra Ayuningtyas Citra Ayuningtyas, Citra Cliff Kohardinata Damelina B. Tambunan Dedy Haning Denny Bernardus Dwi Sunu Widyo Pebruanto Efata, Kevin Budi Effendy, Junko A. Eko Budi Santoso Evi Octavia Faiza Husnayeni Nahar Fanny Septina Felicia Katherine Geonawan Georgius Pranayogi Hanum, Nabila Fahhilma Hapsari, Yunita Dwi Hari Minantyo Helena Sidharta Hengky, Alexander Wahyudi Hermawan, Singgih Bayu Indra Herni Manik Ivanne, Queen Fiona Jennifer Jennifer Jessica Wijaya Jovi Vachel Kazia Laturette Kelvin Danendra Kenley Maccauley Riyono Kevin Budi Efata KHOMSIYAH Kristanti, Essha Paulina Kristian Agung Nugraha Laij Victor Effendi Laura Mahendratta Tjahjono Liestya Padmawidjaja Liliana Dewi Lucky Cahyana Subadi Luky Patricia Widianingsih Marceline Livia Hedynata Maria Asumpta Evi Marlina Marlina, Maria A. E. Meriyani, Susi Michael Owen Murwarni, Fulgentius Danardana Narto Narto, Narto Nieke Ayu Pramudita Owen, Michael Pamungkas, Indra P. Pramudita, Nieke Ayu Rafael Savio Easter Riau Salim Robert Setio Salim, Ika Raharja Salim, Sharolyn Handayani Stanislaus Adnanto Mastan, Stanislaus Adnanto Sudarmo, Gesy Ayu Pramudita Sugeng, Laurencia Nathania Marcella Suparman, Meiliana Sutrisno, Timotius F. C. W. Swastidevi, Luisa Amira Syahrial, Ramon Sylvie Ayuningtyas Syulhasbiullah, Muh Tanjaya, Clarisia Tommy C. Efrata Tommy Christian Efrata Vania Audrey Alexandria Widyatama, Jasmine Christy Wijaya, Oscarius Yudhi Ari Yopy Junianto Yuana Jatu Nilawati Yudhi Ari Wijaya, Oscarius