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All Journal Jurnal Reviu Akuntansi dan Keuangan JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business and Behavioural Entrepreneurship Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan International Journal of Applied Business Research Jurnal Pendidikan Akuntansi dan Keuangan Al-Ta'lim Jurnal Ilmiah Akuntansi dan Bisnis Akbis: Media Riset Akuntansi dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Finansha: Journal of Sharia Financial Management Journal of International Conference Proceedings Journal of Islamic Economics and Business Journal of Accounting Research, Organization and Economics (JAROE) West Science Social and Humanities Studies Journal of Islamic Contemporary Accounting and Business International Journal of Economics, Business and Innovation Research Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik
Heryana, Toni
Universitas Pendidikan Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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GREEN CUSTOMER VALUE AND GREEN MARKETING AS ENCOURAGING SUPPORT GREEN PURCHASE INTENTION Hermayanti, Alma Bella; Heryana, Toni; Ramdhany, Muhammad Arief; Ansamu, Umar
Finansha: Journal of Sharia Financial Management Vol. 5 No. 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.31751

Abstract

This study examines the influence of Green Customer Value on Green Purchase Intention, both directly and indirectly, through Green Marketing in Indonesia. Utilizing a quantitative approach, data was collected from 95 respondents aged 18-50 via an online survey. The findings indicate that Green Customer Value significantly impacts Green Marketing, underscoring that consumers' eco-friendly values enhance the effectiveness of green marketing strategies. Furthermore, Green Marketing significantly influences Green Purchase Intention, highlighting the importance of sustainability-focused marketing strategies in driving consumer purchase intentions. However, Green Customer Value does not directly affect Green Purchase Intention. Instead, its indirect effect, mediated by Green Marketing, emphasizes the need for integrating green marketing strategies to bridge the gap between consumer values and purchasing behavior. These results contribute to the literature by elucidating the components of Green Customer Value and their impact on marketing strategies. The study offers practical insights for businesses aiming to enhance eco-friendly consumer perceptions and drive sustainable purchasing decisions.
Accounting Evaluation: Digital Transformation as Moderating Variable in Fintech, Green Finance, And Blue Finance Impact on Banking Financial Performance Gumilang, Risa Ratna; Nugraha, N; Suryadi, Edi; Sari, Maya; Heryana, Toni
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.76573

Abstract

This study aims to examine the influence of fintech adaptation, green finance and blue finance on financial performance moderated by digital transformation. The research was conducted on banking sub sector companies listed on the Indonesia Stock Exchange (IDX) for the period of 2021-2023, totalling 141 observation data. The research results using WRAP PLS analysis found that fintech adaptation and green finance do not affect financial performance while blue finance has a significant impact on financial performance. Furthermore, the moderation test results showed that digital transformation moderates the effect of fintech adaptation and green finance on financial performance, but does not moderate the effect of blue finance on financial performance. The research findings support stakeholder’s theory, indicating that banks must play a role in providing policy support to the government in realizing environmentally-oriented investments. 
Analisis Flypaper Effect Belanja Pemerintah Daerah Di Indonesia Berbasis Vector Autoregressive (VAR) Heryana, Toni
Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik Vol 17, No 2 (2014)
Publisher : Pusat Pembelajaran dan Strategi Kebijakan Talenta Aparatur Sipil Negara Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31845/jwk.v17i2.225

Abstract

Regional autonomy as local independence acceleration policy framework still has not managed to demonstrate achievement, especially in the fiscal aspects. Start from these problems, this research aims: first, examines the relationship between the General Allocation Fund (Dana Alokasi Umum, DAU) and expenditure area consisting of operating expenditure and capital expenditure; the second examines the relationship between revenue local own (Pendapatan Asli Daerah, PAD) and the expenditure area consisting of operating expenditures and expenditures capital. Third, it examines the relationship DAU and PAD; Fourth, it examines whether there is a flypaper on capital expenditure and operating expenditure regency/ cities in Indonesia during the period 2004 to 2013. In line with these objectives in research analysis tool used is the Granger Causality Test and Vector Autoregressive (VAR). The results show: first, DAU and operating expenditures do not have a reciprocal relationship, while the capital expenditure, DAU has a reciprocal relationship with the capital expenditure. Second, revenue and operating expenditures have a reciprocal relationship, so did his relationship with capital expenditure. Third, DAU and PAD do not have a reciprocal relationship, even though it is actually contrary to the practice that occurs in a government in which the determination of the amount of DAU is based on the PAD. Fourth, there is a flypaper in relation DAU, PAD with capital expenditure.
Comparative Analysis of Futures Option Characteristics in Spot and Futures Markets Between Asia and Europe: Validation of Put-Call Parity and the Role of Market Volatility Nadeak, Thomas; Heryana, Toni; Utama, Wahyudayanto; Nugraha, H.; Sari, Maya
West Science Social and Humanities Studies Vol. 3 No. 01 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i01.1571

Abstract

This study aims to analyze the development of research related to “futures options” using a bibliometric approach based on Scopus data with the keyword “futures options,” covering 280 journal articles for the period 1973-2024. The analysis was conducted using Biblioshiny in R-Studio for bibliometrics and VOSviewer for keyword network visualization. Results showed that dominant themes included implied volatility, stochastic volatility, and price dynamics with a focus on hedging strategies, risk, and derivatives market dynamics. The network visualization revealed modern themes such as sustainability and climate change, indicating the potential integration of these financial instruments with global sustainability issues. Inter-author collaboration was high, averaging 2.22 authors per document, with 22.5% of documents involving international authors. The study also noted high relevance with the average citations per document reaching 24.81 and an annual growth rate of 2.76%. Temporal analysis showed a significant increase since the 1980s, a peak in 2010-2020, and a decline in 2020-2024, influenced by shifts in research focus or the impact of the COVID-19 pandemic. Visualization through VOSviewer identified five main clusters, with implied volatility having strong connections to hedging and stochastic volatility, while new themes such as sustainability are still in the early stages of exploration. The study concludes that while the futures options theme is mature, there are opportunities for exploration in lesser explored topics such as the integration of sustainability issues and cross-regional analysis, providing a comprehensive picture of the research landscape and future directions.
Unveiling Trends and Knowledge Structure in Commodity Derivatives Research: Insights from Bibliometric Analysis Hartono, Pierdijono; Utama, Wahyudayanto; Heryana, Toni; Medidjati, R. Adam
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4042

Abstract

Research on commodity derivatives has grown steadily due to increasing market complexity and investor interest. This study aims to examine trends, patterns, and scholarly impact in commodity derivatives research from 1999 to 2023. Using 105 articles retrieved from the Scopus database, bibliometric analysis was conducted with Excel, Python, and RStudio to assess publication growth, citation patterns, journal quartiles, geographic distribution, leading authors, and institutional affiliations. Results show a consistent increase in research activity, with the Journal of Futures Markets being the most influential journal. The UK, USA, and the Netherlands are the top contributing countries, while Q1 and Q2 journals dominate publication platforms. Leading institutions include the University of Technology Sydney, North-West University, and the Austrian Foundation for Development Research (ÖFSE). The study provides a comprehensive mapping of the field, highlighting key journals, authors, and institutions. Practical implications include guidance for researchers, practitioners, and policymakers in selecting journals for submission, identifying collaboration opportunities, and tracking emerging research trends. Limitations involve reliance solely on Scopus data; future studies could expand to other databases, such as Web of Science and Google Scholar, for broader insights.
Analysis of the Impact of Tax Revenues on Accountability: Practical Experience Across Central Asia Burhonov Azizbek; Heryana, Toni; Islami , Imas Nurani
International Journal of Economics, Business and Innovation Research Vol. 5 No. 02 (2026): February - March, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i02.2888

Abstract

This study sought to examine the effect of tax revenues on government accountability, specifically focusing on the five countries that make up the Central Asian region. This includes Kazakhstan, Uzbekistan, Kyrgyzstan, Tajikistan, and Turkmenistan. This study will focus on the aforementioned countries with regard to the past five years, comparing the tax revenues collected on their effect on the fiscal institutions' level of transparency. From the study, it is clear that an increased level of tax revenues collected does have a positive effect on the level of government transparency but with varying degrees that are determined by the political structure of the institutions. The study makes a theoretical contribution to the understanding of fiscal accountability in transition economies, as well as practical suggestions to policymakers who wish to reinforce the link between revenue generation and responsible governance.
Foreign Exchange Exposure and Risk Management Strategies: A Bibliometric Analysis of Global Research Trends (2000-2024) Della Fauzia Kundari; Imas Purnamasari; Toni Heryana
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9480

Abstract

Research on foreign exchange exposure and risk management strategies has begun to show significant growth over the past two decades. This study aims to map the development of global literature related to foreign exchange exposure through a bibliometric analysis of Scopus-indexed publications from 2000 to 2024. The study population consisted of articles, conference papers, and other scientific publications relevant to the topic. All publications were analyzed using VOSviewer software. Research findings based on bibliometric data show a total of 347 different documents. Publications relevant to this topic have shown a consistent upward trend each year, with the highest number of publications occurring in 2024 with 31 articles. The largest number of authors came from the United States, the United Kingdom, and China. The main results of this study show three important findings. First, research on foreign exchange exposure has experienced significant growth since 2008, in line with increasing global market volatility and the need for companies to implement risk mitigation strategies. Second, the bibliometric visualization identifies seven main research topic clusters: (a) measuring exchange rate exposure, (b) market risk and volatility, (c) hedging strategies using derivative instruments, (d) risk management in multinational corporations, (e) global financial market integration, and (f) the impact of exchange rates on corporate performance. Third, analyses of co-authorship, co-occurrence, bibliographic coupling, and co-citation indicate that research collaboration remains concentrated in developed economies, although contributions from developing countries have begun to increase in recent years. Overall, this study provides a comprehensive overview of the evolution, research focus, and direction of global research development related to foreign exchange exposure and risk management strategies in the context of international economic uncertainty.
Detecting Earnings Management in Transition Economies: A Longitudinal Analysis of SQB Bank, Uzbekistan O’g’li, Jumaniyozov Jasur Xolmurod; Heryana, Toni; Mediawati, Ida Elis; Ugli, Kudratov Inomjon Nemat
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.530

Abstract

This study examines the prevalence and determinants of earnings management (EM) practices within Sanoat Qurilish Bank (SQB), a systemic state-owned financial institution in Uzbekistan. Amidst the country's transition toward market-oriented reforms, understanding the integrity of financial reporting is crucial. Utilizing a longitudinal quantitative approach covering the period 2013–2023, this research employs a Multiple Linear Regression model to detect potential income smoothing. The study defines Net Profit as the dependent variable (proxy for reported earnings), while Return on Assets (ROA), Return on Equity (ROE), Total Assets, and Total Equity serve as independent variables representing financial performance and firm size. The empirical results demonstrate a statistically significant relationship between fluctuations in ROE and Net Profit, signaling proactive income smoothing behavior to meet performance benchmarks. Furthermore, the observed volatility in profitability ratios (ROA/ROE)—juxtaposed against the linear expansion of assets and equity—suggests the strategic use of managerial discretion. These findings corroborate agency theory and EM patterns prevalent in emerging markets where institutional governance and audit oversight are still evolving. This research contributes to the literature on financial transparency in transitional economies and provides critical insights for regulators and investors regarding the necessity of adopting IFRS-aligned oversight in Uzbekistan’s banking landscape.
A Moderated Mediation Analysis of Islamic Bank Stability in Asian OIC Countries Amalia, Shendy; Heryana, Toni; Waspada, Ikaputera; Sari, Maya; Ho, Thuy Tien
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42823

Abstract

Purpose: This study investigates the relationship between asset diversification and Islamic bank stability by incorporating profitability as a mediating variable and managerial ownership as a moderating variable. The study aims to determine whether diversification contributes to financial resilience and whether internal governance mechanisms reinforce this effect. Methodology/approach: Using panel data from Islamic banks in OIC Asian countries during 2020–2024, the analysis applies Hayes’ PROCESS Model 15, allowing the simultaneous examination of mediation and moderation effects within a single analytical framework. Findings: The results show that managerial ownership plays a decisive role in influencing Islamic bank stability, with evidence pointing to a destabilizing governance effect. Conversely, asset diversification and profitability do not demonstrate a meaningful relationship with stability. Additional analysis indicates that profitability does not mediate the diversification stability nexus, and managerial ownership does not condition these relationships. These findings highlight the dominant role of governance incentives over diversification strategies in explaining stability outcomes among Islamic banks. Practical implications: The study enriches the agency–governance discourse in Islamic finance and offers policy insights for strengthening the long-term resilience of Islamic banks. Originality/value: The research introduces a moderated mediation framework integrating diversification, profitability, and managerial ownership using Hayes’ PROCESS Model 15 in the context of OIC Asian Islamic banks.
Co-Authors A.A. Ketut Agung Cahyawan W Abdullah, Sulthan Yusuf Ade Sobandi, Ade Ali Djamhuri Amalia, Shendy Andriana, Denny Ansamu, Umar Arim, Arim Aristanti Widyaningsih Basuki, Teguh Iman Burhonov Azizbek Delina Herdian Septiani Delina Herdian Septiani Della Fauzia Kundari Disman Disman Disman, D Dita Rari Dwi R.T Edi Suryadi, Edi Febriani, Devi Gilang Ramadhan H. Nugraha Hartono, Pierdijono Heraeni Tanuatmodjo Hermayanti, Alma Bella Ho, Thuy Tien Ikaputera Waspada, Ikaputera Ikin Solikin Imas Purnamasari Indah Fitriani Indi Nur Fajriani Islami , Imas Nurani M. Arief Ramdhany Mahfirah, Titis Fatarina Maya Sari Maya Sari Maya Sari Maylia Pramono Sari Mediawati, Ida Elis Medidjati, Adam Medidjati, R Adam Medidjati, R. Adam Mohidin, Rosle MONICA DEWI Muhammad Afif Muhammad Yusuf Mulyani, Heni Nabilah Adzhani Nadeak, Thomas Nkansah, Obed Kwabina Opoku Nono Supriatna Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha, H. Nugraha, N Nurlaela, Fitri Oktaviani, Dita Aulia O’g’li, Jumaniyozov Jasur Xolmurod Purniati, Anies Purnomo, Budi Supriatono Ratna Gumilang, Risa Rozmita Dewi Yuniarti, Rozmita Dewi Saputra, Cahya Annaas Sartono Rahman, Ano Suherman, Suherman Supriatna, Yayat Thomas Nadeak Ugli, Kudratov Inomjon Nemat Umar Faruk Umi Widyastuti Utama, Wahyudayanto Wastuti, Wahyu Yulandri, Elsa