Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal CEBONG Journal Journal of Regional Economics Indonesia
dihardjo, Djojo
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Differences in financial performance and stock trading activities in public companies that receive tax incentives and those that do not receive tax incentives watti, Risa; Azizah, Nurul; dihardjo, Djojo
Cebong Journal Vol. 2 No. 3 (2023): July: Green dan Blue Economy
Publisher : IHSA Institute

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

Abstract

This study analyzes the differences in Financial Performance and Trading Activities between public companies in the manufacturing sector listed on the Indonesia Stock Exchange that received PP No. 30 of 2020 tax incentives and those that do not receive PP No. 30 of 2020 tax incentives. With this facility, companies that meet certain requirements can get a reduced income tax rate of 3% of the general rate. Financial performance is proxied using ratio. Profitability, and ratio, Mark. Market. price. book. value. While stock trading activity is proxied using the frequency of stock trading. The object of research is manufacturing companies that obtain PP No. 30 of 2020 facilities and manufacturing companies that did not obtain PP No. 30 of 2020 facilities during 2020 - 2021.
From Personality to Performance: The Mediating Role of Creativity in Behavioral Management Accounting Systems Watti, Risa; Dihardjo, Djojo
Journal of Regional Economics Indonesia Vol. 7 No. 1 (2026): February 2026
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v7i1.16786

Abstract

This study examines the influence of Big Five personality traits on member performance, with creativity as a mediating mechanism, from a behavioral management accounting perspective. While prior research links personality and performance, limited evidence exists in non-profit community settings emphasizing non-financial performance measurement. Using survey data collected from active members of a community-based organization in Surabaya, this study applies Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the proposed relationships. The findings indicate that Big Five personality traits significantly influence creativity, which in turn positively affects member performance. Personality also demonstrates a direct effect on performance. Creativity partially mediates the relationship between personality and non-financial performance. These results highlight the importance of behavioral factors in strengthening management control systems and improving non-financial performance outcomes. The study contributes to behavioral management accounting literature by integrating personality and creativity within a community organization context.
Co-Authors NURUL AZIZAH Watti, Risa