Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Applied Business and International Management
Januar Eko Prasetio
UPN Veteran Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Accountability Concept of Village Fund Management through Religious Spirit Januar Eko Prasetio; Sabihaini Sabihaini
International Journal of Applied Business and International Management Vol 8, No 2 (2023): August 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i2.2470

Abstract

Village funds management and its accountability reports in Indonesia are very important since it relates directly to many people in villages and deal with significant amount of funds. The accountability of village fund is also beneficial for the sustainability of the local government development. This study tries to deconstruct the accountability of the village funds using samples from eight villages in Tempel district, Sleman regency, Special Province of DI. Yogyakarta. The village heads, village secretaries, members of the village management board, and village treasurers were selected as the main informant. The validity of the data was done by several tests namely credibility, transferability, dependability, and confirmability tests. Results indicate that the accountability of village fund management in the observed sample sites covers vertical accountability, horizontal accountability, social accountability and spiritual accountability. This study imply that the ongoing accountability performed by the village fund managers is accountability in the perspective of both the world and the hereafter.
The Effect of Firm Size, Profitability, Audit Quality, and Dividend Policy on Earnings Management at Indonesian Conventional Banking Candra Yoga Prasetyo; Januar Eko Prasetio
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4270

Abstract

Earnings management is a major concern for stakeholders, as it can reduce the credibility of financial statements and affect investment decision-making. Even though financial reporting regulations are being tightened, earnings management remains a phenomenon because it negatively affects the quality of corporate earnings and investor trust. Therefore, ongoing effort is needed to identify factors that influence or limit these practices, specifically in Indonesian conventional banking. This study aims to empirically test the simultaneous and partial influence of the structural factor (firm size), performance factor (profitability), external governance factor (audit quality), and managerial policy factor (dividend policy) on earnings management in conventional banking companies listed on the IDX from 2020–2024. This research uses purposive sampling with 105 samples that meet the criteria. Overall, this research shows that the factor influencing earnings management in Indonesian conventional banks is only firm size, with a significance value of 0.000, which is below 0.05. The significance value for profitability is 0.466, for audit quality 0.624, and for dividend policy 0.356; these three variables have values above 0.05. The independent variables in this research show that the overall effect on earnings management is still weak and needs improvement by incorporating other variables for future researchers.
Co-Authors Candra Yoga Prasetyo Sabihaini Sabihaini