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All Journal Publisia: Jurnal Ilmu Administrasi Publik Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Perpajakan AKRUAL: Jurnal Akuntansi Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Digital Business Management Jurnal Akuntansi Trisakti Jurnal Kebijakan Pembangunan Journal Of Law Sciences (Legisci)
Harmono
Universitas Merdeka Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Influence of Online Stock Trading Platforms and Social Media Influencers on Investment Decisions Through Investment Interest (Study on Generation Y and Z in Pontianak) Andika Leonardo Simangunsong; Harmono Harmono; Burhan Burhan
Dinasti International Journal of Digital Business Management Vol. 7 No. 2 (2026): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i2.6341

Abstract

This study aims to analyze the influence of online stock trading platforms and social media influencers on investment decisions through investment interest among Generation Y and Z in Pontianak. The study applied a descriptive quantitative method involving 200 respondents selected using purposive sampling. Data were collected through online questionnaires and analyzed using Structural Equation Modeling (SEM). The results show that online stock trading platforms have a positive and significant influence on investment interest, with a P-value of 0.000 (<0.05). Similarly, social media influencers also positively and significantly affect investment interest with a P-value of 0.000. Investment interest is proven to have a positive and significant relationship with investment decisions, with a P-value of 0.000. Online stock trading platforms also directly influence investment decisions with a P-value of 0.027 (<0.05). However, social media influencers do not have a significant direct influence on investment decisions, as indicated by a P-value of 0.163 (>0.05). Despite this, both online stock trading platforms and social media influencers indirectly influence investment decisions through investment interest, each showing a P-value of 0.000. The Q² value of 0.847 indicates that the model explains 84.7% of the data variation, demonstrating strong predictive relevance and confirming the importance of the studied variables in shaping investment decisions
Financial Statement Quality, Corporate Social Responsibility, and Firm Value: A Review of Miles and Snow’s Business Strategy Typology Abdul Malik Kumar; Harmono Harmono
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Introduction/Main Objectives: This study investigates the strategy-contingent effects of financial reporting quality and corporate social responsibility (CSR) on firm value during the Covid-19 crisis. Background Problems: The pandemic and large-scale social restrictions in Indonesia heightened market uncertainty, raising questions about the relative importance of financial versus non-financial information across different business strategies. Research methods: Using purposive sampling, this study analyzes 254 manufacturing firms listed on the Indonesia Stock Exchange during 2019–2021. Business strategies are classified using factor analysis, followed by strategy-based regression testing. Findings/Results: Financial reporting quality positively influences firm value for both prospector and defender firms. CSR shows no significant effect for prospector firms and a negative effect for defender firms. Conclusion: The value relevance of disclosures is strategy-dependent, with financial reporting quality playing a dominant role during periods of extreme uncertainty.
Fiscal Decentralization and The Keynesian Multiplier: Evidence From Indonesian Regional Governments Hendy Anangga Diffia; Harmono Harmono; Norman Duma Sitinjak; Diana Zuhroh
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.15888

Abstract

Regional revenue components affect Economic Growth through different spending allocation mechanisms in Indonesia's fiscal decentralization system. This research analyze the transmission mechanism of Local Government Revenue, Transfer Revenue, and Other Legitimate Revenues to Economic Growth through the mediation of Operating Expenditure and Capital Expenditure in 38 regencies and cities in East Java Province for the period 2019-2023. The study uses a quantitative methodology with multiple linear regression analysis and path analysis on panel data consisting of 190 observations, with data sources from the Directorate General of Fiscal Balance and the Central Statistics Agency. The findings show that all revenue components have a direct negative effect on economic growth, confirming the Keynesian economic theory that government revenue mobilization creates a contractionary effect without proper spending allocation. Operating Expenditure shows a greater influence in stimulating economic growth than Capital Expenditure. Path analysis shows that Local Government Revenue and Transfer Revenue contribute positively to Economic Growth through the mediation of Operating Expenditure. The results of the study provide fundamental policy implications for optimizing the composition of regional spending in order to maximize the fiscal multiplier effect and increase the effectiveness of economic stimulus in regional development strategies.
Co-Authors Abdul Malik Kumar Andika Leonardo Simangunsong Arif Wicaksana Astri, Annisa Dewinda BUDITIAWAN, KRISTIAN Burhan Burhan Devi, Larasati Eka Diana Zuhroh Dianah Zuhroh Diyah Sukanti Cahyaningsih Fathurohman, Dadan Taufik Harianto Respati Hendy Anangga Diffia Murnitasari Narew, Ignasius Norman Duma Sitinjak Sari Yuniarti Sisharini, Nanik