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All Journal Jurnal Mirai Management Jurnal Akuntansi dan Pajak JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmiah Edunomika (JIE) Journal of Management - Small and Medium Enterprises (SME's) Journal of Governance, Taxation, and Auditing
Dewinda, Mutty Claudia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH KOMPENSASI BERBASIS INSENTIF TERHADAP KINERJA MANAJERIAL DENGAN BIG FIVE PERSONALITY TRAITS SEBAGAI VARIABEL MODERASI Dewinda, Mutty Claudia; R, Mandasari
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i2.17293

Abstract

This study aims to test and provide empirical evidence of the effect of incentive-based compensation as extrinsic motivation on managerial performance. This study also used individual intrinsic motivation, namely the big five personality traits to test the moderating role affecting the relationship between incentive-based compensation and managerial performance. This quantitative research was conducted using a survey method of managers, with a total of 115 participants. The results showed that incentive-based compensation affects managerial performance. The big five personality traits, extraversion, and conscientiousness, significantly weakened the relationship between incentive-based compensation and managerial performance in this study. However, agreeableness and openness had no significant effect in weakening the relationship. Neuroticism also did not significantly strengthen the relationship between incentive-based compensation and managerial performance. Keywords: Incentive-based Compensation; Managerial Performance; Big Five Personality Traits
SKEMA INSENTIF : PRESEPSI GENERASI Z DI SURAKARTA Dewinda, Mutty Claudia; Candrakusuma, Desy Amalia; R, Mandasari
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16357

Abstract

Abstract This study aims to examine and provide empirical evidence on the effect of incentive schemes on employee performance. The study used bonuses, allowances, flexible work arrangements, and career development as components of the company's incentive schemes to employees. The unique characteristics of Generation Z, as the main drivers in optimizing Indonesia's demographic bonus, are considered in this research. This is a quantitative study with a sample comprising 148 Generation Z individuals in Surakarta. The results show that bonuses positively and significantly effect on employee performance. Allowances have a negative and significant effect on employee performance. Furthermore, flexible work arrangements positively and significantly effect on employee performance, while career development have no effect on employee performance.  Keywords : Bonus, Allowance, Flexible Work Arrangements, Career Development, Employee Performance.
ESG and Firm Value: The Moderating Role of Stock Returns and EPS R, Mandasari; DEWINDA, Mutty Claudia
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1484

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) on firm value, and explores the role of stock returns and Earnings Per Share (EPS) as moderating variables. Using secondary data from 84 public companies listed on the Indonesia Stock Exchange from 2020 to 2023, this study applies a panel regression approach with a fixed effects model. The analysis results indicate that ESG has a negative and significant influence on firm value. Furthermore, the interaction between ESG and stock returns also shows a significant negative effect, indicating that high stock returns can amplify the negative impact of ESG on firm value. Conversely, the interaction between ESG and EPS does not show a significant effect, indicating that EPS does not act as a moderator in this relationship. This finding has an important implication that ESG implementation does not automatically increase firm value. This occurs because ESG initiatives need to be supported by appropriate management strategies and effective communication with investors.
Firm Performance and Stock Returns: The Moderating Role of Google Search Volume Index: Evidence from Companies Listed in Indonesian Sharia Stock Index R, Mandasari; R, Mardiana; Dewinda, Mutty Claudia
Journal of Applied Business Administration Vol 7 No 2 (2023): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v7i2.7056

Abstract

This study examines the effect of company performance on stock returns moderated by Google search volume on companies listed on the Indonesia Sharia Stock Index (ISSI). The research sample consists of companies registered with ISSI from January 1, 2020, to December 31, 2021. The results showed that the company's performance indicators, ROE and EPS, significantly positively affected stock returns. In addition, Google search volume directly impacts the increase in stock returns and positively moderates the relationship between EPS and stock returns. This research contributes to the accounting and capital market literature by looking at synergies between companies and investors' attention to Islamic stock returns, especially in times of crisis.
Faktor-faktor yang Mempengaruhi Minat Penggunaan Ulang Maxim Candrakusuma, Desy Amalia; Dewinda, Mutty Claudia
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

Abstract

The use of transportation services in leading urban areas, such as Surakarta, which excel in tourism, education, economy, and trade, is increasing rapidly. Transportation service companies are taking the opportunity to improve technology by creating online transportation. Cities that have a high need for online transportation services mean that every company must increase interest in reusing online transportation so that the online transportation service company can compete with its competitors, including the online transportation service company Maxim. This study aims to determine the factors that influence interest in reusing Maxim transportation. The sample for this research was 105 students at the University of Surakarta. This study used multiple linear regression analysis. The data collection method was done through a questionnaire with purposive sampling technique. The research findings show that price and service quality have a positively and significantly on the interest in reusing Maxime transportation. Discount have a negative and significant effect on interest in reusing Maxime transportation. Meanwhile, promotion have no effect on interest in reusing Maxime transportation. Keywords: Perceptions of Price, Discounts, Promotions, Service Quality, and Intention to Reuse
Penerapan Mental Accounting dalam Pengelolaan Keuangan Pribadi Mahasiswa Generasi Zelenial Candrakusuma, Desy Amalia; Dewinda, Mutty Claudia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13466

Abstract

Every individual definitely needs money to fulfil various types of needs, so it is necessary to do financial management properly. The purpose of this research is to find out how the application of mental accounting to Gen Z's personal financial management. This research was conducted at the Accounting Study Programme, Surakarta University with 5 students who are Gen Z people. This research uses a qualitative descriptive method. The results of this study indicate that each respondent has different mental accounting, so that each respondent has the ability to do financial management differently. This research is expected to contribute to financial literacy, especially for Gen Z.
SKEMA INSENTIF : PRESEPSI GENERASI Z DI SURAKARTA Dewinda, Mutty Claudia; Candrakusuma, Desy Amalia; R, Mandasari
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16357

Abstract

Abstract This study aims to examine and provide empirical evidence on the effect of incentive schemes on employee performance. The study used bonuses, allowances, flexible work arrangements, and career development as components of the company's incentive schemes to employees. The unique characteristics of Generation Z, as the main drivers in optimizing Indonesia's demographic bonus, are considered in this research. This is a quantitative study with a sample comprising 148 Generation Z individuals in Surakarta. The results show that bonuses positively and significantly effect on employee performance. Allowances have a negative and significant effect on employee performance. Furthermore, flexible work arrangements positively and significantly effect on employee performance, while career development have no effect on employee performance.  Keywords : Bonus, Allowance, Flexible Work Arrangements, Career Development, Employee Performance.
Tinjauan Pengendalian Internal Piutang Usaha Sebagai Upaya Pencegahan Piutang Tak Tertagih di PT XYZ Dewinda, Mutty Claudia; Viona Lam, Sherly Sherly , Elvina Tan, Fransiska Fransiska,
Jurnal Mirai Management Vol 11, No 1.1
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i1.10587

Abstract

Penjualan kredit merupakan strategi penting bagi perusahaan untuk meningkatkan volume penjualan dalam lingkungan bisnis yang kompetitif. Namun, penjualan kredit juga menimbulkan piutang usaha yang perlu dikelola dengan baik agar tidak menimbulkan kerugian akibat piutang tak tertagih. Pengelolaan piutang dipengaruhi oleh kebijakan kredit dan prosedur penagihan, dengan salah satu faktor kunci berupa penerapan sistem pengendalian internal yang kuat untuk meminimalkan risiko. Penelitian ini bertujuan mengetahui penerapan sistem pengendalian internal piutang usaha dalam meminimalkan piutang tak tertagih pada PT XYZ berdasarkan kerangka kerja COSO. Penelitian menggunakan pendekatan kualitatif deskriptif dengan jenis penelitian studi kasus. Data dikumpulkan melalui wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal di PT XYZ secara keseluruhan tergolong sangat efektif. Namun masih ditemukan kelemahan dalam praktik penerapan sistem pengendalian internal piutang usaha pada PT XYZ berdasarkan komponen COSO.
Co-Authors Candrakusuma, Desy Amalia R, Mandasari R, Mardiana Viona Lam, Sherly Sherly , Elvina Tan, Fransiska Fransiska,