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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi The Indonesian Accounting Review Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Accounting Science Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia Owner : Riset dan Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Economics and Finance in Indonesia Jurnal Akuntansi dan Bisnis Iqtishoduna: Jurnal Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Ihtiyath : Jurnal Manajemen Keuangan Syariah Jurnal Layanan Masyarakat (Journal of Public Service) JMK Jurnal Manajemen dan Kewirausahaan AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Economic and Finance in Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Iman Harymawan
Department Of Accountancy, Faculty Economics And Bussiness, Airlangga University
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Board Gender Diversity and Corporate Innovation: Evidence from Indonesian Family Firms Iman Harymawan; Kendra Nismara
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.224

Abstract

The study examines the relationship between board gender diversity and corporate innovation. A Quantitative method with OLS analysis technique, using 868 samples of data observation of Indonesia public companies listed from 2010-2019. This study found that board gender diversity has increased corporate innovation. Furthermore, using a family firm as a moderating variable, this study suggests that a family firm has weakened the positive relationship between board gender diversity and corporate innovation. Therefore, this study implies that board gender diversity is important to increase corporate innovation. In addition, this study provides that the gender diversity of CEOs in high-family-ownership companies can decrease corporate innovation. There are several research limitations. First, innovation, measured by R&D investment, does not particularly determine corporate innovation, as it can be measured in several other forms of intangible assets such as patents, trademarks, copyright, and franchises. Second, gender diversity association with corporate innovation was measured merely by the number of women and did not do further investigation the other factors such as their business ties, social ties, and educational background. Third, the sample only consists of companies listed on the Indonesia Stock Exchange, leaving out the other companies that did not go public.
Interacting Roles of Executive Compensation on Organizational Slack and Firm’s Innovation Performance Monika Pradnya Aurelia Wijayanti; Iman Harymawan; Nurul Fitriani
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p06

Abstract

This study examines the interaction between executive compensation and three types of organizational slack (available, recoverable, and potential) and their impact on the innovation performance of publicly listed companies in Indonesia. The empirical analysis use a dataset of 1,081 firm-year observations from 2010 to 2019. The findings reveal that available slack positively affects innovation performance, whereas recoverable and potential slack have negative impacts. Executive compensation significantly moderates these relationships, especially nullifying the negative impact of recoverable slack on innovation. The results highlight the importance of strategic management and the role of executive compensation in enhancing a firm's innovation, offering valuable insights for shareholders and contributing to the understanding of organizational slack and compensation's effect on innovation in the Indonesian context.
Interacting Roles of Executive Compensation on Organizational Slack and Firm’s Innovation Performance Monika Pradnya Aurelia Wijayanti; Iman Harymawan; Nurul Fitriani
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p06

Abstract

This study examines the interaction between executive compensation and three types of organizational slack (available, recoverable, and potential) and their impact on the innovation performance of publicly listed companies in Indonesia. The empirical analysis use a dataset of 1,081 firm-year observations from 2010 to 2019. The findings reveal that available slack positively affects innovation performance, whereas recoverable and potential slack have negative impacts. Executive compensation significantly moderates these relationships, especially nullifying the negative impact of recoverable slack on innovation. The results highlight the importance of strategic management and the role of executive compensation in enhancing a firm's innovation, offering valuable insights for shareholders and contributing to the understanding of organizational slack and compensation's effect on innovation in the Indonesian context.
Navigating Financial Uncertainty: Hospital Cost Strategies During the Initial COVID-19 Outbreak in Indonesia Ningsih, Sri; Machin, Abdulloh; Harymawan, Iman; Fitriani, Nurul; Ramadhany, Prima
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.23871

Abstract

The COVID-19 pandemic revealed fundamental weaknesses in healthcare financing systems, particularly in developing countries like Indonesia. Public hospitals faced significant challenges in sustaining operations due to changes in reimbursement policies and the increasing complexity of services, while simultaneously relying on government funding. The absence of a stable and adaptive payment mechanism during the pandemic led to prolonged financial uncertainty. This study examines the financial strategies public hospitals adopt to maintain operational continuity amid changes in the reimbursement scheme for COVID-19 patients. The research was conducted at Universitas Airlangga Hospital using 547 COVID-19 patient claim records and interviews with the hospital's financial manager, which were analyzed through descriptive methods. The findings indicate that hospitals utilized strategies based on internal resources, such as cost reallocation, improved coordination, and integration between medical service units and financial departments, in response to external regulatory pressures. Collaboration between clinical and administrative teams improved cost control and operational resilience during the transition period of payment systems. This study emphasizes the importance of utilizing internal hospital capabilities, including financial systems, governance structures, and interdepartmental synergy, in dealing with policy uncertainty. Hospitals needs to develop responsive and forward-looking financial strategies to cope with public health crises. For policymakers, the findings highlight the urgency of designing reimbursement systems that are responsive, transparent, and based on hospitals' actual needs and the sustainability of healthcare services in the future.
Determinants of Security Crowdfunding Investment Intention: ESG Self-Efficacy, AML/CTF Knowledge, and Religiosity Firdaus, Hanna Nisaur Rosyda; Harymawan, Iman; Novita, Santi
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 11 No 3 (2026): September
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v11i3.9211

Abstract

This study examines the effects of ESG investing attitude, ESG investing self-efficacy, and Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF) knowledge on investment intention among individual investors participating in security crowdfunding platforms in Indonesia, while also investigating the moderating role of religiosity. Using a quantitative approach, primary data were collected through a structured questionnaire from 100 respondents selected through purposive sampling. The data were analyzed using multiple regression and moderated regression analysis. The results indicate that ESG investing self-efficacy and AML/CTF knowledge positively and significantly influence investment intention. In contrast, ESG investing attitude has a positive but insignificant effect. Religiosity is positively associated with investment intention and strengthens the effects of ESG self-efficacy and AML/CTF knowledge; however, it does not significantly moderate the relationship between ESG investing attitude and investment intention. These findings highlight the importance of investor competence and regulatory literacy in promoting sustainable investment behavior within digital financial platforms.
Co-Authors Adiwiyana, Hajar Iman Agnes Aurora Ngelo Akmalia Mohamad Ariff Almira Zuniga Setiadi Amir Amir Andini Tri Indahsari Andriani, Vina Kusuma Ardianto Ardianto Bambang Tjahjadi Basuki , Cahyono, Suham Damara Ardelia Kusuma Wardani desy wulandari Dewi Nurillah Dian Agustia Dian Agustia Diarany Sucahyati Dirgahayu Almi Mahati Dwi Ragil Rahmawati Eka Sari Ayuningtyas Elkabyta Auvianty Bintarto Esa Anesti Putri Muhardini Firdaus, Hanna Nisaur Rosyda Fitriani, Nurul Fortuna Oktavia Perwita Fritzy Vasya Anandiva Giri Pratama Ilyas Hamidlal, Kharisma Elfianda Hanif Putra Ardianto Hasnan, Suhaily Hayyin Agustina Mawardani I Wayan Kartana Jannah, Ayudia Putri Aliffia Kendra Nismara Khairul Anuar Kamarudin Khairul Anuar Kamarudin Kharisma Elfianda Hamidlal Machin, Abdulloh Mahati, Dirgahayu Almi Marcelina Sanjaya Moh. Nasih Mohammad Nasih Monicha Octaviani Monika Pradnya Aurelia Wijayanti Monique, Angelia Muhammad Taufik Iqbal Novrys Suhardianto Novrys Suhardianto Nurul Fitriani Puteri Alfarisa Puteri Alfarisa Putra, Fajar Kristanto Gautama Raditya Sukmana Ramadhany, Prima Rhezendy Pranadita Pranadita Rifqy Nur Fadlillah Roiston, Tubagus Algan Rosyadatul Ulufiyah Santi Novita Siti Nur Aini, Siti Nur Sri Ningsih Suham Cahyono Sukmana, Purwo Hadi Susilawati, Marlin Pernila Tanputra, Sebastian Tjiptohadi Sawarjuwono Tubagus Algan Roiston Tubagus Algan Roiston Tubagus Algan Roiston Ulinnuha, Kukuh Shafira Yani Permatasari Yuanita Intan Paramitasari Yulianti Raharjo