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PENDAMPINGAN PENGGUNAAN MENDELEY PADA MAHASISWA SEMESTER AKHIR FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM Paradisa Sukma; Novia Rizky; Tri Hanani; Victoria K. Priyambodo; Rini Ridhawati; Tusta C.I.T Prasedya
Jurnal Abdimas Sangkabira Vol. 3 No. 1 (2022): Jurnal Abdimas Sangkabira, Desember 2022
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/abdimassangkabira.v3i1.323

Abstract

Perguruan tinggi merupakan salah satu Lembaga Pendidikan yang mewajibakan penulisan karya ilmiah sebagai syarat kelulusan. Karya ilmiah perlu disusun berdasarkan kaidah yang berlaku. Penulisan karya ilmiah perlu memperhatikan sistematika penulisan, termasuk penggunaan kutipan dan daftar pustaka. Oleh karena itu, cara penulisan sitasi dan daftar pustaka perlu diperhatikan dan diterapkan dengan tepat. Diharapkan dengan adanya pendampingan ini, mahasiswa berkesempatan untuk memanfaatkan program aplikasi Mendeley dengan mengutip sumber-sumber yang digunakan selama proses penulisan karya ilmiah
Flypaper Effect pada Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) Terhadap Belanja Daerah di Kota Mataram Sofhia Sofhia; Victoria K. Priyambodo
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1425

Abstract

The regional autonomy system is an effort given to regional governments in the form of authority to manage and administer local affairs in accordance with the needs and characteristics of each region. Sources of regional income can come from, among others, the General Allocation Fund and Original Regional Income. The Flypaper Effect phenomenon can occur when local governments prioritize using transfer funds rather than PAD to meet spending needs. This research is a quantitative descriptive study to look at the Flypaper Effect phenomenon in Mataram City. The results show that Mataram City during the 2018 - 2022 period using Descriptive Statistical Analysis - Crosstab did not experience the Flypaper Effect phenomenon because Regional Original Income (PAD) on Regional Expenditures was greater than the General Allocation Fund (DAU) on Regional Expenditures. The results of this research indicate that the DAU allocation in Mataram City is in accordance with the aim of DAU allocation by the central government, namely encouraging a region to increase its own regional income by optimizing the potential and wealth that exists in that region
BREAKING BARRIERS: THE CONTRIBUTION OF WOMEN LEADERS TO FINANCIAL PERFORMANCE IN LOCAL GOVERNMENTS Fahmiati Fahmiati; Victoria K. Priyambodo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3068

Abstract

Introduction: Women are still underrepresented in public sector leadership, despite their significant numbers in the workforce. Previous research suggests that women leaders bring innovation, effective communication, and transformational leadership, which can improve financial performance. However, research results are still inconsistent. This study examines the impact of female leadership and demographic factors such as age, education, and tenure,on the financial performance of local governments in Indonesia. Using Upper Echelons Theory as a framework, this study provides empirical evidence to understand the role of gender in public sector financial performance. Methods: This research is a quantitative study using multiple linear regression to examine the impact of gender, age, tenure, and education level of regional leaders on local government financial performance. The analysis was conducted using STATA software to obtain accurate and efficient results. The study focuses on regional governments in Java Island, with purposive sampling based on leadership tenure (2020–2022) and availability of audited LKPD by the Audit Board of Indonesia (BPK RI). Results: Regression results show that education level positively affects profit margin (coef. = 0.0136; p = 0.008), while age is significantly associated with better debt management (NDTR; coef. = 0.0062; p = 0.046). Longer tenure improves debt-to-asset ratio, rate coverage, and asset turnover, but reduces tax revenue share, indicating shifts in fiscal strategy. Gender has no significant impact, suggesting that structural and institutional factors outweigh demographic characteristics in influencing financial performance. Conclusion and suggestion: This research examines how the characteristics of regional leaders influence the financial performance of local governments. in Java Island during 2020–2022. The results indicate that gender does not significantly affect financial performance. However, regional leaders' age, tenure, and education level significantly influence various aspects of financial management, such as debt management, asset utilization, and profit margins. These findings support Upper Echelons Theory, which emphasizes the role of demographic characteristics in leadership effectiveness. This study has limitations, including its focus exclusively on Java. Future research should extend to other regions to provide a more comprehensive perspective. Moreover, upcoming research should incorporate institutional factors such as governance quality and fiscal transparency, which may influence financial performance. Keywords: Financial Performance, Upper Echelons Theory, Women Leaders
CORPORATE GOVERNANCE AND ESG PERFORMANCE: A LITERATURE REVIEW OF MEASUREMENT PROXIES AND EMPIRICAL FINDINGS Novia rizki; Victoria K. Priyambodo; Tri Hanani; Paradisa Sukma
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22827

Abstract

This study aims to examine the relationship between corporate governance and ESG (Environmental, Social, and Governance) performance by identifying measurement proxies and synthesizing empirical findings from previous studies. The method employed is a narrative literature review of 25 Scopus-indexed journal articles. The governance mechanisms examined include board characteristics, namely board size, board independence, CEO duality, gender diversity, expertise and educational background, as well as ownership structures, including institutional, foreign, family, and state ownership. The results indicate that most governance mechanisms positively affect on ESG performance, particularly gender diversity, board independence, environmental expertise, institutional ownership, and foreign ownership. However, several studies report inconsistent regarding board size, CEO duality, and state ownership. These findings confirm that corporate governance is a critical factor in supporting sustainability strategies and enhancing ESG performance