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All Journal Jurnal Pendidikan Karakter Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Kreativitas PKM EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat TheJournalish: Social and Government Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Ekonomi Taroa : Jurnal Pengabdian Masyarakat Jurnal Atma Inovasia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Benefit : Journal of Bussiness, Economics, and Finance Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Akuntansi Kontemporer Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Yolinda Yanti Sonbay
Universitas Katolik Widya Mandira
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Mapping Public Emotions with AI: An Analysis of Indonesian Society's Strong Reaction to Bank and PPATK Regulations and Their Threat to Economic Yolinda Yanti Sonbay; Adri Gabriel Sooai; Beatrix Yunarti Manehat; Manuel De Brito
Ilomata International Journal of Tax and Accounting Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i1.2165

Abstract

This study employs Artificial Intelligence (AI) to examine public sentiment and emotion surrounding Indonesia’s dormant bank account regulation issued by the Financial Transaction Reports and Analysis Center (PPATK). Drawing on 3,028 YouTube comments, the study addresses a gap in Indonesian public policy research, where social media analysis has largely relied on basic sentiment polarity without incorporating psychology-based mood-state models. We develop an integrated AI-driven analytical framework combining Latent Dirichlet Allocation (LDA) topic modelling (k = 13 clusters), lexicon-based sentiment scoring visualized through a heatmap, and an adapted Profile of Mood States (POMS) multiclass emotion classification scheme for Indonesian-language discourse. Rather than merely combining techniques, the framework operationalizes a layered analytical structure linking thematic clustering, polarity intensity, and differentiated mood-state profiling within a unified workflow. Statistical testing confirms that the observed emotional distribution significantly deviates from a uniform pattern (χ² = 15140.00, dof = 5, p < 0.001). The findings indicate that Depression (n = 2121) and Confusion (n = 603) dominate the discourse, suggesting that public responses are characterized more by hopelessness and uncertainty than overt hostility. Conceptually, this study advances policy discourse analysis by integrating psychology-based mood-state interpretation into digital public opinion research, enabling a more granular understanding of how regulatory decisions resonate emotionally within developing country contexts. Operationally, the results demonstrate how emotion-based analytics can inform stages of the policy cycle, particularly agenda-setting and communication evaluation, by identifying dominant emotional signals that may indicate risks to institutional trust. These findings provide structured empirical insight into the emotional dimensions of financial regulation debates while acknowledging the need for continued methodological refinement.
Dampak Economic Value Added, Market Value Added dan Good Corporate Governance Terhadap Nilai Perusahaan Melalui Mediasi Ukuran Perusahaan Mario Randi Banusu; Henny A. Manafe; Yolinda Yanti Sonbay; Stanis Man
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 5 No. 1 (2024): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p355-374

Abstract

This research aims to analyze the influence of Economic Value Added (EVA), Market Value Added (MVA), Good Corporate Governance (GCG) on Company Value by Mediating Company Size in Food and Baverage Companies listed on the Indonesia Stock Exchange. The population in this study were 22 companies which were then used as samples. The analysis technique uses descriptive and inferential statistics. The research results show that EVA and MVA have a negative and significant effect on company value, GCG does not have a significant effect on company value and company size has a positive and significant effect on company value. Company size is able to mediate the influence of MVA and GCG on company value so that it has a positive and significant effect, but it is not able to mediate the influence of EVA on company value.
Analysis of the Influence of Environmental, Social, and Governance (ESG) Disclosure on the Firm Value of ESGQ45 KEHATI Companies Listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 Marry Christyanti Atanus; Stanis Man; Paskalis Seran; Henny A. Manafe; Yolinda Yanti Sonbay
International Journal of Economics Development Research (IJEDR) Vol. 7 No. 3 (2026): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/yddzn595

Abstract

The objectives of this study are to: (1) examine the ESG trends of companies listed and remaining in the ESGQ45 index between 2020 and 2023; (2) determine the impact of environmental disclosure on the firm value of companies listed in the ESGQ45 KEHATI index; (3) determine the impact of social disclosure on the firm value of companies listed in the ESGQ45 KEHATI index; (4) determine the impact of governance disclosure on the firm value of companies listed in the ESGQ45 KEHATI index; and (5) determine whether firm size and leverage act as moderating variables influencing the firm value of companies implementing ESG principles. The research sample consists of 21 companies selected via purposive sampling from a total population of 45 companies. The data analysis method employed is Panel Data Regression using Eviews 13, based on secondary data. Descriptive statistical results indicate that the average firm value, proxied by Price to Book Value (PBV) for companies in the ESGQ45 KEHATI index from 2020 to 2023 was 2.30. The average values for environmental, social, and governance disclosures were 0.48, 0.49, and 0.59, respectively. Companies included in the KEHATI ESGQ45 index from 2020 to 2023 were predominantly medium-to-large in size, with an average value of 32.13. Corporate leverage levels ranged from low to moderate, indicating a relatively low-to-moderate reliance on debt, with an average value of 3.06. The research results indicate that environmental and social disclosures do not have a significant effect on firm value (PBV), whereas governance disclosure has a significant effect on firm value. Firm size moderates the effect of governance disclosure on firm value but does not moderate the effects of environmental and social disclosures on firm value. Leverage does not moderate the effects of environmental, social, and governance disclosures on firm value.
The Effect of Auditor Competence, Independence, and Work Experience on Audit Result Quality at the Regional Inspectorate of East Nusa Tenggara Province Antoniette Ivena Cindy Ikun Djara; Yolinda Yanti Sonbay; Susana Purnamasari Baso
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 5 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i5.2251

Abstract

This study examines the effect of auditor competence, auditor independence, and work experience on audit result quality at the Regional Inspectorate of East Nusa Tenggara Province. The study is motivated by the strategic role of the Government Internal Supervisory Apparatus in strengthening public accountability, internal control, and risk-based supervision within local government. A quantitative approach was used with primary data collected through questionnaires distributed to auditors, Government Affairs Supervisory Officers, and other functional officers involved in audit assignments. The entire population of 84 respondents was used as the sample through a census technique. The data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with SPSS. The results show that auditor competence has a positive and significant effect on audit result quality (B = 0.383; t = 3.186; p = 0.002), auditor independence has a positive and significant effect on audit result quality (B = 0.262; t = 2.362; p = 0.021), and work experience has a positive and significant effect on audit result quality (B = 0.284; t = 3.646; p = 0.000). Simultaneously, competence, independence, and work experience significantly affect audit result quality (F = 115.332; p = 0.000), with an adjusted R-square value of 0.805. These findings indicate that improving audit quality in regional inspectorates requires continuous capacity building, stronger safeguards for auditor independence, and well-managed audit assignment experience.
Co-Authors Adiutrix Maria Irayanti Seran Adri Gabriel Sooai Albertina Meo Alfonsus Rodriques Suninono Alfry Aristo Jansen Sinlae Anderias Vitalis Laer Anggraeny Paridy Antoniette Ivena Cindy Ikun Djara Antonius Y. W Timuneno Antonius Y.W.Timuneno Banunaek, Irma Angriani Banusu, Mario Randi Beatrix Yunarti Manehat Beatrix Yunarti Manehat Beatrix Yunarti Manehat Beby Minda Suharti Lubalu Blasius Noven R. Banfatin Brito, Manuel Chantika Elisabeth Hermanus Chantika Elisabeth Hermanus4 Christina Loe Mau Cosmas Fernandez Dawu , Leopold M.T. Dewi Fitriani Djuang, Gaudensius Effendie, Jessica Medeline Egidius Taimenas Enike Tje Yustin Dima Funan, Vebriana Gasparesz, Vincent Gaudensius Djuang Gelang, Fransiskus Jasnaida Hadu, Charles D. J. Handayani, Suci Lestari Henny Angri Manafe Henny Angri Manafe Jou Sewa Adrianus Koli, Feby Rosaline Koten, Maria Bunga Kristina Wada Betu Lassi, Novita Konnianty Latuheru, Grace Rianti Leopold Melkiano Triangga Dawu Lian, Yohanes Pemandi Lolu, Margareta M. Billik, Marsella Alpiony M. E. Perseveranda Malaikosa, Merlyn Salomi Manafe, Maria Melania Manuel De Brito Maria Augustin Lopes Amaral Maria Bernadethe Mawarni Gelu Wutun Maria Melania Manafe Maria Odriana Veronica Moi Maria Odriana Veronica Mooi Maria Susana Elaman Mariana Oktobeatrix Angesta Nogo Welan Mariano Albertho Dewa Dewa Do Nascimento Mario Randi Banusu Marry Christyanti Atanus Molle, Sarah Suenita Monica Perera De Jesus Naben, Pricilia Meysi Ndun, Maria Aprilia Velangkani Neny Lorinda Kome Ngguwa, Serlinda Yulmias Nomleni, Abraham Bary Paaskalis Seran Pah, Vianny Cecilia Paskalis Seran Perseveranda, M. E. Perseveranda, M.E Petrus Tan Philipus Tule Radja, Nofi Eltriana Rere Paulina Bibiana Selfiana Goetha Seran, Paskalis Seuk, Maria Dorciana Simon Sia Niha Soro, Crispim Pereira Leo Stanis Man Susana Purnamasari Baso Thomas Ola Langoday Timuneno, Antonius Yohanes William Viany Cecilia Pah Vincent Gaspersz Yohanes Pemandi Lian Yustina Alfira Nay