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All Journal Ilomata International Journal of Tax and Accounting Smart Society: Community Service and Empowerment Journal Indo-Fintech Intellectuals: Journal of Economics and Business
Deni Sunaryo
Serang Raya University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Importance of Liquidity Indicators in Intervening the Dividend Policy Deni Sunaryo
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.866 KB) | DOI: 10.52728/ijtc.v3i3.504

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership and investment decisions on dividend policy with liquidity as an intervening variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. This study uses the causal associative method. This population is 45 companies using purposive sampling method . This research was conducted in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The type of data used in this study is secondary data and analyzed using SPSS 25. The analysis technique in this study uses regression analysis and path analysis.The results of the analysis show that managerial ownership, institutional ownership and investment decisions partially affect dividend policy. Indirectly, liquidity can intervene in managerial ownership and also institutional ownership on dividend policy, while liquidity cannot intervene in investment decisions on dividend policy.
Fraud Factor Analysis Hexagon in Detecting Financial Report Fraud In Listed Companies in Indonesia: A Systematic Literature Approach Devia Putri Hascika; Debora Parlina Sinurat; Anisyah Vitriyah Dewi; Deni Sunaryo; Septantri Shinta Wulandari
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2147

Abstract

Financial reporting fraud is a significant challenge across industries, undermining stakeholder trust and the reliability of financial data. The Fraud Model Hexagon expands upon earlier models, like the Fraud Triangle and Fraud Diamond, by introducing six elements pressure, opportunity, rationalization, capability, ego, and collusion that offer a comprehensive view of the factors enabling fraud. This literature review systematically examines the model's effectiveness in detecting financial fraud within Indonesian corporations, especially those listed on the Indonesia Stock Exchange or connected to political and governmental entities. Ten studies from 2018 to 2024 were analyzed, focusing on each Fraud Hexagon element's role in fostering fraud. Findings highlight that pressure, opportunity, and collusion are primary drivers of fraud in politically connected sectors, with capability and rationalization further facilitating fraud, while ego emboldens managers to act without fear of repercussions. The Fraud Hexagon provides a nuanced framework for risk assessment, prompting recommendations for stronger internal controls and ethical standards. It also serves as a valuable diagnostic tool for auditors and regulators, particularly in politically sensitive sectors. This study contributes to understanding the social and psychological dimensions of financial fraud and offers a foundation for future cross-industry research.
Sustainability Based Financial Risk Management Strategies For Long Term Resilience: A Systematic Review Rindi Wahyuni; Berliana Febriyanti; Ghina Laila; Deni Sunaryo; Yoga Adiyanto
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2154

Abstract

This study conducted a systematic literature review on the application of sustainability principles in financial risk management in the banking, agriculture, infrastructure, and decentralized technology sectors. By utilizing a sustainability-based approach and early warning metrics, this study identified significant benefits that can strengthen the financial resilience of organizations to long-term uncertainty. The findings show that this approach is not only effective in reducing financial risks but also generates social and environmental benefits, such as improved reputation, public trust, and strengthened stakeholder relationships. However, the implementation of this approach is faced with challenges, including limited resources, low awareness among organizations, and minimal regulations that support the adoption of sustainability in risk management. Recommendations from this study include the development of more supportive regulations, increased investment in predictive technology, and further in-depth research to strengthen the integration of sustainability in financial risk management. These findings are expected to encourage the adoption of a more strategic, responsive, and sustainable risk management approach, which can ultimately improve organizational resilience in the future.
Brand Awareness & Brand Image: Key Point Coffee's Success in Influencing Purchasing Decisions in Serang City Yoga Adiyanto; Dhany Isnaeni Darmawan; Deni Sunaryo; Iman Hickmatullah; Achmad Fazi Alam
Smart Society Vol. 5 No. 1 (2025): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsociety.v5i1.664

Abstract

The coffee industry in Indonesia, particularly in Serang City, has shown significant growth in recent years. This growth is driven by an increasing interest among the public in coffee as a lifestyle, as well as the emergence of various coffee brands, including Point Coffee, which has managed to maintain its position despite facing increasingly fierce competition. This study aims to analyze the influence of brand use and brand image on consumer purchasing decisions of Point Coffee in Serang City. This study uses a quantitative approach with a survey method, where primary data is collected through questionnaire distributed to consumers. Data analysis was carried out using Structural Partial - based Equation Modeling (SEM). Least Squares (PLS). The results of the study show that the brand use and brand image has a significant influence on purchasing decisions. Brand image was found to have more dominant influence than brand use in influencing purchasing decisions.These findings provide important insights for Point Coffee in development more effective marketing strategies, with a focus on strengthening brand image and increasing brand exposure in the market. This study also contribute to the development of literature on the influence of brand use and brand image in the coffee industry sector, especially in non-metropolitan areas.
Co-Authors Achmad Fazi Alam Anisyah Vitriyah Dewi Berliana Febriyanti Debora Parlina Sinurat Devia Putri Hascika Dhany Isnaeni Darmawan Ghina Laila Iman Hickmatullah Rindi Wahyuni Septantri Shinta Wulandari Yoga Adiyanto