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All Journal Jurnal Dinamika Sosial Budaya MANAJEMEN DEWANTARA Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Bramastyasa Gilang Pradata
STIE Tamansiswa Jakarta
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

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PERAN ENTERPRISE RISK MANAGEMENT DALAM MEMEDIASI HUBUNGAN ANTARA TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Syihabudin Al Bustomi; Natatsa Rizqina Mubarika; Bramastyasa Gilang Pradata
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6536

Abstract

This study aims to examine the effect of corporate governance on company value in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study examines the influence of Enterprise Risk Management (ERM) as a mediating variable in the relationship between corporate governance and company value. The population in this study are manufacturing companies listed on the IDX in 2017-2019. The sampling method used was purposive which ultimately obtained 435 samples. The analytical tool used in this research is structural equation modeling (SEM) - Partial Least Square (PLS). The test results show that corporate governance which includes the number of boards of commissioner’s meetings has no effect on company value and the financial expertise of the risk management committee shows a positive influence on company value. Indirect testing revealed that ERM affects the relationship between the board of commissioners' meetings and the financial expertise of the board of commissioners on company value. ERM mediates corporate governance with corporate values. Keywords: Enterprise Risk Management, Risk Management Committee Financial Expertise
PENGARUH LITERASI KEUANGAN DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DI KECAMATAN KEMAYORAN Bramastyasa Gilang Pradata; Saur Saur; Laela Rahmawati
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to examine the effect of financial literacy and the use of accounting information on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Kemayoran District, Central Jakarta. This research employed a quantitative approach using primary data collected through questionnaires distributed to MSME owners and managers. The population consisted of MSMEs operating in Kemayoran District, Central Jakarta. A total of 75 respondents were selected using purposive sampling based on predetermined criteria. Data were analyzed using multiple linear regression analysis with the assistance of Statistical Product and Service Solutions (SPSS). The results indicate that financial literacy has a positive and significant effect on MSME performance, with a significance value of 0.001 (<0.05). Meanwhile, the use of accounting information does not have a significant effect on MSME performance, with a significance value of 0.080 (>0.05). Simultaneously, financial literacy and the use of accounting information significantly affect MSME performance, as indicated by a significance value of 0.005 (<0.05). These findings suggest that MSME performance is more strongly influenced by the financial literacy of business owners, particularly their ability to manage financial resources and make appropriate financial decisions, than by the use of accounting information, which remains relatively limited and administrative in nature. Keywords: Financial Literacy, Use Of Accounting Information, MSME Performance
TINGKAT KESIBUKAN CHIEF EXECUTIVE OFFICER (CEO) DALAM MENINGKATKAN NILAI PERUSAHAAN: EFEK MODERASI KUALITAS AUDIT Bramastyasa Gilang Pradata; Riskin Hidayat
MANAJEMEN DEWANTARA Vol 9 No 2 (2025): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v9i2.20591

Abstract

This study aims to examine how the level of Chief Executive Officer (CEO) busyness influences the creation of corporate value mediated by Audit Quality. This study was conducted to examine the influence of the Chief Executive Officer's (CEO) busyness on corporate value creation, mediated by audit quality. The level of Chief Executive Officer (CEO) busyness can impact firm value, and audit quality can act as a moderating variable in this relationship. An overly busy CEO may be unable to focus on strategic tasks critical to enhancing firm value. At the same time, a quality audit can ensure accountability and transparency, ultimately increasing investor confidence and firm value. This research was conducted to examine how the level of Chief Executive Officer (CEO) busyness influences the creation of corporate value moderated by Audit Quality. This study was conducted to examine the influence of the Chief Executive Officer's (CEO) busyness on corporate value creation, moderated by audit quality. This study used secondary data obtained from the Indonesia Stock Exchange (IDX) for the observation period of 2022-2024. The sample used included companies in the energy sector in Indonesia. The model analysis used to test the research was Partial Least Squares (PLS). The results of this study showed that CEO busyness has a negative and significant effect on corporate firm value. Furthermore, audit quality exerts a positive and significant influence on corporate firm value. Moreover, the findings reveal that audit quality moderates the relationship between CEO busyness and firm value. Specifically, high quality audits can reduce the negative impact of CEO busyness, reinforcing the importance of external monitoring mechanisms in corporate governance.
Pengaruh konflik peran dan kecerdasan emosional terhadap hasil belajar akuntansi di PKBM Al-Ternatif Bramastyasa Gilang Pradata; Denis Kristianto
Jurnal Dinamika Sosial Budaya Vol. 27 No. 2 (2025): Desember (2025)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jdsb.v27i2.13951

Abstract

Penelitian ini dilatarbelakangi oleh permasalahan konflik peran ganda dan kemampuan pengelolaan emosi peserta didik PKBM yang berpotensi memengaruhi hasil belajar akuntansi. Kebaruan penelitian ini terletak pada pengujian stres belajar sebagai variabel intervening dalam konteks pendidikan nonformal. Tujuan penelitian ini adalah menganalisis pengaruh konflik peran ganda dan kecerdasan emosional terhadap hasil belajar akuntansi peserta didik PKBM Al-Ternatif dengan stres belajar sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner terhadap 75 peserta didik. Teknik analisis data menggunakan regresi linier berganda dan analisis jalur. Hasil penelitian menunjukkan bahwa konflik peran ganda dan kecerdasan emosional berpengaruh signifikan terhadap hasil belajar akuntansi, baik secara langsung maupun tidak langsung melalui stres belajar. Kesimpulan penelitian ini menegaskan pentingnya pengelolaan peran dan kecerdasan emosional untuk meningkatkan hasil belajar peserta didik.
Co-Authors Denis Kristianto Laela Rahmawati Natatsa Rizqina Mubarika Riskin Hidayat Saur Saur Syihabudin Al Bustomi