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All Journal Jurnal Ekonomi Journal The Winners Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Dialektika: Jurnal Ekonomi dan Ilmu Sosial Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management Jurnal Bakti Masyarakat Indonesia Cakrawala Repositori Imwi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Action Research Literate (ARL) Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Prosiding Seri Seminar Nasional Cerdika: Jurnal Ilmiah Indonesia Economics, Business, Accounting & Society Review Journal of Sustainable Community Service International Journal of Application on Economics and Business Equity Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Herlin Tundjung Setijaningsih, Herlin Tundjung
Program Studi PPA, Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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THE INFLUENCE OF INDUSTRY TYPE, ENVIRONMENTAL MANAGEMENT PERFORMANCE, AND CARBON INTENSITY ON CARBON EMISSION DISCLOSURE Woen, Esperansya Desmonda; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.854-865

Abstract

The IPCC AR6 Working Group I report highlights that greenhouse gas emissions, particularly those generated by human activities, are the primary drivers of global warming, emphasizing the importance of better environmental accountability. In Indonesia, PSAK allows entities to issue separate environmental reports from their financial statements, particularly in industries where environmental considerations are critical. However, there is a significant disparity in the disclosure obligations for carbon emissions across various sectors. This study aims to explore the influence of industry type, environmental management performance, and carbon intensity on carbon emission disclosure among companies listed in the IDX30 index. The study uses a sample of 16 companies for the period from 2019 to 2021, selected through purposive sampling. The data were processed using Eviews 12 software. The findings indicate that all three independent variables collectively influence carbon emission disclosure. However, when tested individually, industry type does not have a significant impact and shows a positive correlation with carbon emission disclosure. Similarly, carbon intensity does not have a significant effect and exhibits a negative relationship with carbon emission disclosure. In contrast, environmental management performance shows a significant positive effect on carbon emission disclosure. These findings indicates that higher environmental management performance is closely related to higher transparency and more comprehensive carbon emission disclosures.
THE INFLUENCE OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS ON FINTECH USER LOYALTY MODERATED BY TRUST Afrian, Yossy; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1410-1421

Abstract

The rapid growth of financial technology (fintech) in Indonesia has changed the landscape of financial services, particularly among younger generations, with 78% of Millennials and Gen Z using fintech applications daily. However, retaining customer loyalty remains a challenge due to growing competition and concerns about security, privacy, and reliability. This study looks at how perceived ease of use, perceived usefulness, and trust affect Fintech user loyalty in Indonesia. This study examines the influence of perceived ease of use, perceived usefulness, and trust on Fintech user loyalty in Indonesia. A quantitative research method was used, using a structured questionnaire that was distributed online to 121 active Fintech payment services users. SmartPLS 4.0 software was used for Partial Least Squares-Structural Equation Modeling (PLS-SEM) to analyze data. The results show that while perceived usefulness greatly increases loyalty, perceived ease of use has a positive but insignificant effect on Fintech user loyalty. As expected, trust has no moderating effect on the association between these parameters and user loyalty, indicating that loyalty is shaped independently by them. These results highlight the importance of perceived usefulness in fostering Fintech user loyalty and emphasize the need for providers to focus on delivering tangible benefits to enhance user retention. Future studies should broaden the demographic focus and investigate other factors affecting user behavior in order to offer more comprehensive insights into Fintech uptake and loyalty.
ANALYSIS OF CAPITAL BUFFER, BOARD GENDER DIVERSITY, OWNERSHIP CONCENTRATION, AND INDEPENDENT COMMISSIONERS ON BANK STABILITY Hendra, Hendra; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1445-1457

Abstract

The objective of the research is to examine the impact of capital buffer, board gender diversity, ownership concentration, and independent commissioners on the stability of Indonesian banks. Data was obtained from the Financial Services Authority's (OJK) website, with a particular emphasis on commercial banks from 2019 to 2023. The study encompasses 14 listed commercial banks that are classified as KBMI 3 and KBMI 4, except for Sharia Banks. Z-Score is the dependent variable used to measure bank stability, and the independent variables are capital buffer, ownership concentration, gender diversity on the board, and independent commissioners. The results suggest that the capital buffer has a substantial positive effect on the stability of Indonesian banks. A sufficient capital buffer can echance the confidence of clients and investors in the bank's stability, potentially improving its market value and financial performance. Results show that ownership concentration demonstrates negative and insignificant effects on bank stability. Conversely, board gender diversity and independent commissioners shows a positive and insignificant correlation with bank stability. The study recommends strengthening the role of independent commissioners and advancing gender diversity. Regulators are advised to enforce governance standards and oversee ownership structures. Additionally, the findings support stricter capital requirements to enhance banking sector stability.
THE ANALYSIS OF FACTORS AFFECTING SUSTAINABILITY REPORT DISCLOSURE AMONG IDX-LISTED HEALTH COMPANIES FOR THE PERIOD OF 2021-2023 Palwaguna, I Made Pahangga; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1531-1544

Abstract

This research seeks to examine how profitability, leverage, corporate governance (measured by the percentage of independent commissioners), and firm size influence the disclosures in sustainability reports. The research used purposive sampling, focusing on 33 healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, resulting in 57 data observations for analysis. SPSS Statistics 27 software was employed for data analysis. The results indicate that profitability and leverage do not significantly affect sustainability report disclosures. In contrast, corporate governance, represented by the proportion of independent commissioners, has a significantly negative effect on these disclosures, whereas firm size shows a significantly positive impact.
FACTORS THAT AFFECT DIVIDEND POLICY DURING THE COVID-19 PANDEMIC Aristie, Evelyn; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1657-1669

Abstract

This research aims to obtain empirical evidence regarding the influence of free cash flow, business risk and investment opportunity set on dividend policy in banking companies listed on the Indonesia Stock Exchange in the 2020-2022 period. Sample selection was carried out using purposive sampling, resulting in a total sample of 13 companies. Next, data model selection, classical assumption testing, data analysis and hypothesis testing are carried out. The data was processed using the E-views 12 application and the research model used was random effect model (REM). The research results show that dividend policy, which is the dependent variable, is not influenced by free cash flow, business risks and investment opportunities. The absence of a significant influence from these three variables could be due to the ongoing Covid-19 pandemic during the research.
Pengaruh Manajemen Laba, Profitabilitas, dan Struktur Modal Terhadap Nilai Perusahaan Dimoderasi Kebijakan Dividen Apriadi, Riyan; Setijaningsih, Herlin Tundjung
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 9 No 2 (2024): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v9i2.4783

Abstract

This research analyzes the effect of earnings management, profitability, and capital structure on firm value, using dividend policy as a moderating variable. Data was collected through annual financial reports of manufacturing companies listed on the Indonesian Stock Exchange. The data was processed using the E-views 12 program. This research indicates that earnings management has no effect on firm value. Profitability has a positive effect on firm value without moderation. However, when there is moderation in dividend policy, profitability has no effect. Capital structure has a negative effect on firm value without moderation. When there is moderation in dividend policy, capital structure has no effect. Dividend policy can moderate the effect of earnings management, but strengthens the effect of profitability, and weakens the effect of capital structure on firm value. The research results can be used to make decisions regarding financial and investment strategies
DETERMINANTS OF CSR DISCLOSURE MODERATED BY THE ROLE OF GOOD CORPORATE GOVERNANCE Setijaningsih, Herlin Tundjung; Kurniawan, Inneke
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.681-694

Abstract

This study aims to analyze the effect of sales growth, profitability, and tax avoidance on CSR disclosure. This study also aims to analyze whether the role of gender diversity which is part of GCG strengthen the influence of each independent variable on CSR disclosure. This study used 72 observation obtained from 18 mining companies listed on Indonesian Stock Echange for period 2016-2019. The analytical techniques used are the multiple regression analysis and moderated regression analysis (MRA) on EViews 12. Research results show that sales growth has a positive effect on CSR disclosure, while profitability and tax avoidance have no effect on CSR disclosure. In addition, gender diversity is not able to strengthen the effect of sales growth, profitability, and tax avoidance on CSR disclosure.
THE DETERMINANTS OF TIMELINESS SUBMISSION OF FINANCIAL STATEMENTS IN THE COVID-19 ERA Estevania, Catherine; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1395-1411

Abstract

This research aims to analyze whether profitability, auditor switching, liquidity, and company’s age affect timeliness submission of financial statements on basic material sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Sample was selected using purposive sampling method and the valid data was 65 companies. Data processing technique using logistic regression analysis with a significance level of 5% which is assisted by SPSS 26 program and Microsoft Excel 2016. The results of this research indicate that auditor switching has an effect on timeliness submission of financial statements, while profitability, liquidity, and company’s age have no effect on timeliness submission of financial statements. The implication of this research is the need to change auditors to improve timeliness submission of financial statements to maintain the relevance of the information submitted.
FACTORS AFFECTING SUSTAINABILITY REPORT DISCLOSURE AMONG IDX-LISTED MINING COMPANIES Angela, Jocevine; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1386-1902

Abstract

This study aims to analyze the effect of profitability, leverage, and Board Diversity on sustainability report disclosures in mining companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling technique. The sample was 15 mining companies in the 2019 to 2021 research period and 45 data were processed. The data was processed using E-views 12 software. The results showed that profitability positively influences sustainability report disclosures. On the other hand, leverage and board diversity do not affect the disclosure of the sustainability report.
THE EFFECT OF LEVERAGE, PROFITABILITY AND INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT Angelina, Gracia; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2047-2063

Abstract

The purpose of this study was to determine whether leverage, net profit margin, and information assymetry have an influence on earnings management in consumer non cyclical companies listed on the Indonesia Stock Exchange during 2019-2021. Sample were taken by purposive sampling method and had several predetermined criteria. The number of samples that were successfully taken were 61 consumer non cyclicals companies. The data is processed using multiple regression alaysis and EViews 12 software. Based on the result of the research that has been done, it is found that leverage has a negative effect on earnings management, while net profit margin and information asymmetry has no effect on earnings management.
Co-Authors Abadi, Fiter Ade Irawan Adithian, Kevin Andrew Afrian, Yossy Ambarwati , Ajeng Anastassia, Cindy Andarini Handriarti Angela, Jocevine Angelina, Gracia Anggaraeni, Adelia Sekar Sri Apriadi, Riyan Arian Dwi Putri Aristie, Evelyn Asisi Putri Yuvela Habeahan Cecilia Dewi Pratiwi Cecilia Dewi Pratiwi, Cecilia Dewi Clarentina, Viona Cornecia, Vinca Dewi, Yuvati Karuna Elda Selvira Dermawan Estevania, Catherine Estralita Trisnawati Gumelar, Arya Gunawan, Nadya Harahap, Amas Augustian Hartanto, Ary Daniel Hendrian Hendrian, Hendrian Hidayat, Ruben Ida Puspitowati Ignatia, Gresica Jessica Wirawan Josephine, Kezia Kevin Kevin Kurniawan, Inneke Lee, Catrine Lee, Jason Limawan, Elaine Lo , Sanny Marbun, Binsar Hamonangan Masman, Ronnie Resdianto Michael Wijaya Muhammad Kurniawan Al Bashir Tamar Najmani, Andriani Ratna Ngesthi, Priscilla Oliviane Palwaguna, I Made Pahangga Patricia, Chika Pradhono, Gebyar Richard Mikhael Ludony Rufi'i Salim, Felisia Sarfio, Efrina Marsella Sarwo Edy Handoyo Sarwo Edy Handoyo Sarwo Edy Handoyo, Sarwo Edy Setiadi, Regina Angel Sherine, Sherine Sukis Warningsih Sundari, Novia Tavis, Sean Ivander Verawati , Verawati Verena Clarisa Ayu Prameswari Veronika Wibowo, Ilham Gema Woen, Esperansya Desmonda Zumratul Meini