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All Journal Jurnal Bisnis dan Ekonomi Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Jurnal Teknologi Pertanian AJIE (Asian Journal of Innovation and Entrepreneurship) Science and Technology Indonesia Indonesian Journal of Sustainability Accounting and Management Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis The International Journal of Business Review (The Jobs Review) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Asian Business and Management (IJABM) Indonesian Journal of Sustainability Accounting and Management International Journal of Business, Economics & Financial Studies Journal of Multidisciplinary Academic and Practice Studies Jurnal Sinergi
Lindrianasari
Universitas Lampung
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Physics Social Sciences Other

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Dynamic Modeling of Energy Data: World Crude Oil and Coal Prices 2017-2023 (A State-Space Model Analysis of Multivariate Time Series) Russel, Edwin; Wamiliana; Usman, Mustofa; Elfaki, Faiz AM; Adnan, Arisman; Lindrianasari
Science and Technology Indonesia Vol. 10 No. 4 (2025): October
Publisher : Research Center of Inorganic Materials and Coordination Complexes, FMIPA Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26554/sti.2025.10.4.1301-1311

Abstract

The analysis of global crude oil and coal prices has attracted considerable research interest, as these prices significantly affect both society and industry, making the topic highly relevant for governments and policy makers. This study examines the correlation between global coal and crude oil prices from 2017 to 2023. It analyzes the behavior of these price series using a unit root test and develops an optimal model for conducting a Granger-causality analysis. To forecast crude oil and coal prices for the next 30 periods, a state-space modeling approach is applied. The unit root test results reveal that these prices are non-stationary, suggesting that any shocks to prices will have persistent effects. The best-fitting model for the association between coal and crude oil prices is a vector autoregressive model of order two (VAR(2)). The Granger-causality results reveal that current crude oil prices are influenced by both their own past values and previous coal prices, and vice versa. Forecasts using the state-space model suggest a modest upward trend for crude oil prices over the next 30 periods, while coal prices are projected to rise more strongly.
The role of the Central Bank in preventing the liquidity crisis in recent years in Afghanistan Bashiri, Abdul Basit; Lindrianasari, Lindrianasari; Dharma, Fitra
Journal of Multidisciplinary Academic and Practice Studies Vol. 1 No. 4 (2023): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v1i4.1547

Abstract

Purpose: This study aims to examine Afghanistan’s financial situation, with particular emphasis on the role of the central bank in addressing the ongoing liquidity crisis. It seeks to analyze the structural and operational challenges faced by Afghan banks in maintaining adequate funds and fulfilling their obligations without incurring significant financial losses. Methodology: This study employed a mixed-method approach, combining document analysis and qualitative descriptive research. Primary data were obtained from reports of international organizations, such as the UNDP and the World Bank, as well as official submissions from the Da Afghanistan Bank (DAB). Targeted sampling was used to select participants and informants directly associated with central banking, financial institutions, and relevant government departments. Field observations and monitoring of banking operations were conducted to provide context. Results: The findings reveal that Afghan banks are experiencing severe liquidity shortages caused by declining economic activity, restricted access to cash, weak institutional capacity, and a diminished public trust in the financial system. The political transition following the Taliban takeover further aggravated the crisis, leaving several banks on the brink of insolvency and increasing the risk of systemic bank failure. Conclusions: This study concludes that Afghanistan’s liquidity crisis is a structural issue that requires comprehensive policy responses. Strengthening the supervisory role of the central bank, rebuilding public confidence, and ensuring sustained access to capital are critical measures to stabilize the financial sector and prevent its collapse. Limitations: This study is limited by its reliance on secondary data and restricted field access due to political instability and security risks. Contribution: This study enriches the post-conflict financial governance literature by emphasizing the importance of central banking policies and institutional trust in stabilizing fragile economies and preventing financial collapse.
Operational and Externality Risk Management on Cooperative Performance: Moderating Role of Good Governance in Indonesia Sulistyaningsih, Dwi Juwita; Lindrianasari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4108

Abstract

Cooperatives face performance challenges influenced by operational and external risks, thereby necessitating effective risk management and the application of good governance to strengthen resilience, competitiveness, and long-term sustainability. This study examined how operational and externality risk management affect Indonesian cooperative performance, with excellent governance as a moderator. To quantify variable interactions more precisely, the research used a quantitative method with an associative approach. Two hundred managers and cooperative administrators from Indonesian areas participated in the study. These individuals were chosen based on their roles because they directly influence decision-making and how their cooperatives manage risks and governance. Partial Least Squares (PLS) with SmartPLS 3.0 software was used to analyze complex models and examine moderating effects. Findings highlighted numerous key insights. First, cooperative performance improved greatly with operational risk management. To run more efficiently, cooperatives must anticipate system, human resource, and process failures. Second, externality risk management improved cooperative performance significantly, emphasizing the need for cooperatives to anticipate market, policy, and social changes that may threaten their stability. Most importantly, excellent governance improves these connections by encouraging transparency, accountability, and fairness, boosting risk management benefits. These findings show that risk management and good governance help Indonesian cooperatives succeed.
Exploring How Environmental Accounting Impact Company Value: A Literature Review Sianipar, Rifki Safutra; Lindrianasari; Syaipudin, Usep
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7232

Abstract

This research aims to adress the persistent environmental challenges in Indonesia, drawing attention to its low Environmental Performance Index (EPI) ranking and escalating carbon emissions. Despite governmental regulations, many corporations continue to inadequately comply. By using the literature review method, this research explores the contemporary understanding of corporate environmental practices and their impact on corporate value, revealing inconsistent findings. The study emphasizes the potential positive impact of effective environmental management, urging companies to view environmental costs as strategic investments in corporate reputation and long-term value. In conclusion, the study advocates for future research to delve into the intricate mechanisms through which environmental factors influence corporate value across industries, regions, and emerging trends in sustainable finance. This research aspires to provide valuable insights for refining policies and business practices in Indonesia, fostering sustainable development and environmental responsibility
ANALYSIS OF CEO TURNOVER IN INDONESIA: DOES UNDERPERFORMED ORGANIZATION CAUSE CEO TURNOVER? – CASES OF MERGER COMPANIES IN INDONESIA Lindrianasari, Lindrianasari; Nurdiono, Nurdiono
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 2 (2010): August 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.406

Abstract

The results of previous research on the relationship between organizational performance and CEO turnover have been inconsistent so far. It has shown that the lower the performance, the greater the likelihood of CEO turnover. This negative relationship has been found in many subjects in organization. On the other hand, some studies found a positive relationship between job performance and turnover (in which the higher the performance, the greater the likelihood of turnover). Using a measurement of longitudinal design, this research tested organizational performance, such as stock and financial performance of top management turnover among 129 target and non-acquired firms over a five-year period.  This study found significant relationships between them. The results indicated that poor organization performance triggered CEO turnover in Indonesia, especially in merger firms. This result also have an implication for Indonesian business such how organizational performance can affect a merger or an acquisition and, as a straight forward, it also affects the management of an acquired company.
Big-five personality as a moderating variable in the relationship of CEO's perception and the compensation received toward CEO's desire to leave the company voluntarily Lindrianasari, Lindrianasari
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.449

Abstract

The study aims to obtain empirical evidence for the effect of personality on the impact of compensation received by CEO in Indonesia toward CEO voluntary turnover. This study uses two sources of data, primary and secondary. The research population consists of all president directors (as a proxy of the CEOs) of companies listed on the Indonesia Stock Exchange. The data on CEO turnover were collected manually by tracing the names of the Director stated on the company's annual report. To determine whether CEO turnover was involuntary or coercive, this research examined the growth of the company in which the CEO turnover occurred after the CEO had served a minimum of three consecutive years. Test result on the relationship between com-pensation and turnover indicates that compensation is not strong enough to explain voluntary CEO turnover. Only the control variables included in the model (earnings, returns and ROA) can explain statistically the relationship between compensation and turnover. The result of these two tests (hypothesis one and two) indicates that com-pensation is not strong enough to explain voluntary turnover.
Analyzing the Capital Structure, Economic Value Added, Firm Value and Environmental Performance in Indonesia Berlianti, Maulidia; Lindrianasari, Lindrianasari; Komalasari, Agrianti
International Journal of Business, Economics & Financial Studies Vol. 1 No. 1 (2023): May 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i1.12

Abstract

The palm oil industry is one of Indonesia's largest foreign exchange earners and is directly associated with the job creation act had divided opinions regarding the job creation law. Positive reactions were exhibited, particularly by palm oil entrepreneurs, because one of the purposes of the law is the ease of obtaining business permits, which will facilitate investor attraction. This study provides empirical evidence in improving the capital structure, economic value added, firm value, and environmental performance of plantation companies listed on the Indonesian Stock Exchange after implementing Indonesian Act No.39 of 2014 concerning plantations. A total of 10 plantation companies listed on the Indonesian Stock Exchange from 2010-2019 were used as the sample, and the independent t-test was the analytical method employed. Subsequently, the research found an improvement after implementing Indonesian Act No.39 of 2014 concerning plantations. These results are expected to provide useful information and contributions for prospective investors of plantation companies, as well as assist in the formation of laws by the government.
INDONESIAN ACCOUNTING STUDENTS’ SELF-CONFIDENCE TO ADOPT ARTIFICIAL INTELLIGENCE (AI) Andani, Gina; Lindrianasari, Lindrianasari; Oktavia, Reni; Septiyanti, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of artificial intelligence (AI) in accounting as the impact of industrial revolution 4.0 has raised various concerns regarding the future of accountants and the possibility that accountants will be replaced by AI. Businesses are continuously adopting AI globally and particularly in Indonesia, AI adoption raises concerns that accountants will be replaced with AI due to the lack of competence to work with AI. A descriptive study with a quantitative approach was conducted in January 2021 by distributing questionnaires that collected a convenience sample of 476 respondents from universities across Indonesia. The required criteria of respondents are the active Indonesian undergraduate accounting students (class of 2016-2020). Therefore, this research will examine how the AI-based curriculum provided by universities relates to the competency of prospective accountants. The research also examines how the prospective accountants’ competency affects the readiness of accounting students to adapt and work with AI so that their roles are not entirely replaced by AI, especially for Indonesian accounting students as prospective accountants. The last part of this research will underline that the development of AI therefore should not be a concern for the future of accountants and accounting students in Indonesia. However, to have the prospective accountants prepared to work with AI and enter the industry 4.0 workforce after they graduate, the accounting students need to enhance their competencies. The accounting educators also need to enhance their curricula by providing more practice-related courses to improve the capability of accounting students to operate accounting softwares.
Increasing Competitiveness of Chicken and Fillet Entrepreneurs in Lampung Through Marketing & Financial Digitalization Assistance Fajar Gustiawaty Dewi; Kiagus Andi; Lindrianasari; Rindu Rika Gamayuni
Jurnal Sinergi Vol. 3 No. 2 (2022): Jurnal SINERGI
Publisher : LPPM Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jsi.v3i2.41

Abstract

The Covid-19 pandemic has dealt a hard blow to many businessman, especially SMEs. Restrictions on individual mobility have caused many traditional SMEs to go out of business because they are unable to adapt to existing changes. The Service Team took the initiative to provide assistance to affected SMEs partners by providing digital marketing assistance to increase business turnover and profit as well as an introduction to financial management. Frozen Food business is one type of business that is popular among the public, especially in Bandarlampung City. It is hoped that through digital marketing assistance, SMEs can adapt and be more agile in capturing the magnitude of business opportunities in the digital world, so that they are no longer limited to the environment around the location. Furthermore, financial management aims to make SMEs partner wiser in controlling the company's operational financial flows. We will also introduce SMEs partner to digital wallet channels and funding channels from financial institutions and banks. Keywords: Frozen Food, SMEs, Digital Marketing, Financial Management
Co-Authors . Aminah . Komarudin Achmad Subagio Agus Setiawan Alfina Cahyaningsih Alvira, Alvira Amelia, Yunia Aminah, Aminah Andani, Gina Andi Sanjaya Andi Sanjaya Andi, Kiagus Arif Sahputra Arisman Adnan Bashiri, Abdul Basit Berlianti, Maulidia Bunga Tri Lestari Dharma, Fitra Dharma, Fitra Dhiona Ayu Nani Diajeng Fitri Wulan Dwi Gita Noramalia Einde Evana Einde Evana Einde Evana Einde Ivana Einde Ivana Elfaki, Faiz AM Fadli Andika Putra Fajar Gustiawaty Dewi Fanisya Alya Puteri Farichah Farichah Fitra Darma Haninun Ilham Suwanderi Ivana Siregar Jogiyanto Hartono Khairudin Khairudin Kiagus Andi Komalasari, Agrianti Ladista, Rindy Dwi M Yusuf S Barusman Mafiana Annisya Mukti, Ade Damaria Mustofa Usman Nafi', Ahmad Niken Kusumawardani Ninuk Dewi Kesumaningrum Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono _ Nuri Aslami Nurud Diniyah Oktavia, Reni Padma Dewi Piranti Pigo Nauli R. Weddie Adriyanto, R. Weddie R. Weddie Andriyanto Rahmania Santi, Afra Ratna Septiyanti Reni Oktavia Rindu Rika Gamayuni Rindu Rika Gamayuni Rona Majidah Rona Nabila Gusrima Rosmiati Tarmizi Russel, Edwin Salma Karina Seputra Samsul Bakri Samuel Simanjuntak Saputri, Maya Aulia SETIYONO MIHARJO Sianipar, Rifki Safutra Sudrajat sudrajat Sulistyaningsih, Dwi Juwita Supriyadi . Susi Sarumpaet Syaipudin, Usep Tri Joko Prasetyo Usep Syaipudin Usep Syaipudin Utama, Denny Vera Apri Dina Safitri Wamiliana Wayan Swarte Widiarti Eka Putri Yunia Amelia Yuztitya Asmaranti Yuztitya Asmaranti, Yuztitya