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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA Wahana Riset Akuntansi Jurnal Ilmiah Mahasiswa FEB JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Samudra Ekonomi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Kajian Ilmiah Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Community Practice and Social Welfare (JaCiPS) Wiga : Jurnal Penelitian Ilmu Ekonomi JOMPA ABDI: Jurnal Pengabdian Masyarakat JAPI: Jurnal Akses Pengabdian Indonesia Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Jurnal Pengabdian Bukit Pengharapan KOPEMAS Khidmat: Journal Community Service Jurnal Akuntansi Kontemporer
Rino Tam Cahyadi, Rino Tam
Fakultas Ekonomi Dan Bisnis; Universitas Ma Chung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Nursing Public Health Social Sciences Other

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Journal : JURNAL ECONOMIA

 1 
The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio Cahyadi, Rino Tam; Purwanti, Lilik; Mardiati, Endang
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (946.496 KB) | DOI: 10.21831/economia.v14i1.19404

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Abstract: The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio. This study aimed to empirically assess the influence of company’s profitability, commissioners, independent commissioners, and idiosyncratic risk on Dividend Payout Ratio (DPR). Samples were selected by using purposive sampling method and this research utilize panel data regression with common effect model to analyze the data. This study found that, profitability had a significantly positive influence on DPR, independent commissioners had a significantly negative influence on DPR; and board of commissioners and idiosyncratic risk had no influence on DPR. Keywords: profitability, board of commissioners, independent commissioners, idiosyncratic risks, dividend payout ratioAbstrak: Pengaruh Profitabilitas, Dewan Komisaris, Komisaris Independen dan Risiko Idiosinkratis Terhadap Dividend Payout Ratio. Penelitian ini bertujuan untuk menguji pengaruh langsung profitabilitas, dewan komisaris, komisaris independen, dan risiko idiosinkratis terhadap Dividend Payout Ratio (DPR). Teknik pemilihan sampel menggunakan purposive sampling dan analisis data menggunakan regresi data panel dengan model common effect. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap DPR, komisaris independen berpengaruh negatif terhadap DPR, sementara dewan komisaris dan risiko idiosinkratis tidak memiliki pengaruh terhadap DPR. Kata Kunci: profitabilitas, Dewan Komisaris, Komisaris Independen, risiko idiosinkratis, Dividend Payout Ratio
Management Control System Design and Innovation: A Systematic Literature Review Wijayanti, Dian; Cahyadi, Rino Tam
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.57511

Abstract

AbstractThe purpose of this study is to examine through a systematic review the management accounting research that focuses on the role of management control systems (MCS) in enhancing innovation within organizations. For that purpose, a total of 19 articles from publications spanning from 2000 to 2022 were selected using the keywords of management control system and innovation. The findings indicate that the Levers of Control (LoC) is the most widely studied topic. The next popular topic being examined is formal and informal control mechanisms. The aspect of innovation in that literature mainly focuses on product innovation, management and organizational innovation, and environmental innovation and sustainability. Future research can explore more the role of the MCS in the combined mechanism of LoC to encourage innovation. This paper contributes to the MCS literature by examining the suitable mechanisms affecting the success of innovation in a rapidly changing environment.  Keywords:Management Control System, Innovation, Review Literature, Levers Of Control, New Product Development
Co-Authors Andarvici, Akta Aruna Angelene, Deana Putri Anugrah, Audito Aji Audito Aji Anugrah Ayu, Regina Diah Retno Basory, Hartomy Akbar Catharina Aprilia Hellyani Catharina Aprilia Hellyani Catherine Agatha Soesanto Cesatyanegara, Nadine Ranisyademas Hawidiajati Chen, Noriko Christiawan, Giovanni Clarissa, Felicia Daniel Happy Putra Daniel Sugama Stephanus Dewany, Amanda Salsa Dian Wijayanti Dian Wijayanti Dian Wijayanti Djie, Jonathan Felizio Endang Mardiati Eva Monica, Eva Flavian Naretius Gunawan Halim, Dorothy Srikandi Hardana, Richio Putra Hariono, Michael Wijayanto Hartati Hartati Helios, Christover Hendriyanto, Felensia Clara Santa Jedija, Jehu Jerri Benardus Junaidi, Thitania Chatrine Lembut, Putu Indrajaya Liem Gai Sin Lilik Purwanti Lituhayu, Anagata Salsabila Marcelino Andrew Melinda, Debby Munaiseche, Giovanni Christiawan Oktariani, Fitri Peter Jonathan Pratama, Bagas Brian Priswanti, Sheril Putrianto, Novenda Kartika Rachel Widya Fernanda Rhenaldy Pius Wicaksono Rohim, Yasin Nur Rollando, Rollando Sahala Manalu, Sahala Santi Widyaningrum Santi Widyaningrum Sentosa, Sammy Gerald Setia Andrew Nugraha Sondakh, Aisvaryachandra Philea Sugiarto, Christopher Mael Sunaryo, Sherly Natalia Susanto, Ingrid Susilo, Yenita Sutrisna, Alysha Iswanti Tarsisius Renald Suganda Tarsisius Renald Suganda Tarsisius Renald Suganda Uki Yonda Asepta Wachyudi, Stefanny Wahyono, Seno Aji Wijaya, Leona Amelia Wijaya, Steffany Natalie Windra Swastika Yudhi Kurniawan