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All Journal Journal of International Accounting, Taxation and Information Systems
Fadia Zen
State University of Malang, Malang, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of The Impact of Political Connections and Ownership Structure on Corporate Performance (A Study on Companies Listed on BEI 2015-2019) Fadia Zen; Achmad Murdiono; Lulu Nurul Istanti; Deni Bagas Pradana; Siska Krisdiana Nofianti
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.59

Abstract

The aim of this study is to understand the differences in the impact of government and political connections, considering various ownership structures, leverage, and company size, on corporate performance. Focusing on political connections during the Jokowi regime, we analyze based on 2843 observations of companies listed in Indonesia. Additionally, we use OLS regression and address endogeneity problems with Robust Standard Error, resulting in new regression outcomes free from endogeneity issues. Our findings indicate that in the Jokowi regime, political connections significantly enhance corporate performance. Furthermore, the business landscape in Indonesia is dominated by conglomerates, family-owned businesses, and politicians. These findings can assist regulators and standard setters in considering future ownership structures, especially in state-owned enterprises, tender restrictions, and good corporate governance supervision, helping to devise the best strategies to improve welfare and reduce the excessive control of conglomerates in Indonesia. Instead of incremental work, this study focuses on corporate performance from a broader dimension of political connections, also examining the influence of other variables central to numerous research studies.
The Influence of Financial Technology on the Performance of MSMEs in the Regency Blitar : Effect Financial Literacy Mediation Achmad Murdiono; Fadia Zen; Lulu Nurul Istanti
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.60

Abstract

The Pancasila democratic economic system places MSMEs as one of the ideal locomotives for driving the national economy. Financial technology (Fintech) presents a paradigm shift in the financial and business sectors, one of which is the development of Fintech in the MSME scale industry. The focus object in this research is Blitar district MSMEs administrators who use fintech under the coordination of the Blitar District MSMEs and MSMEs Service. From variable testing, we can find out the impact of financial technology on the performance of MSMEs with financial literacy as a mediating variable. This research uses a quantitative approach which is descriptive, meaning that data analysis is quantitative, data collection uses research instruments which are also used to examine populations and samples to test the hypotheses that have been applied. The research results show that Fintech does not affect the performance of MSMEs and financial literacy is able to moderate the influence of Fintech on the performance of MSMEs. Variables such as sales turnover, profitability and asset growth do not show significant differences between MSMEs that use Fintech and those that do not use Fintech. These findings indicate that the benefits of Fintech have not been fully felt by MSMEs.
Integration of the Theory of Planned Behavior (TPB) and Theory of Financial Planning Behavior in MSMEs Actors Achmad Murdiono; Fadia Zen; Subagyo Subagyo
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.121

Abstract

This study aims to integrate the Theory of Planned Behavior (TPB) and behavioral finance theory to explain financial planning behavior among Micro, Small, and Medium Enterprises (MSMEs). Using a descriptive quantitative approach, data were collected through a survey of 399 MSME actors in Malang District and Batu City. The research instruments were developed based on indicators from TPB (attitude, subjective norm, perceived behavioral control) and behavioral finance theory (financial literacy and mental accounting). The results of the descriptive statistical analysis show that the majority of respondents have a moderate level of financial literacy, a positive attitude toward financial planning, but relatively low perceived behavioral control. In addition, it was found that mental accounting behaviors such as present bias tend to influence daily financial decision-making. These findings indicate that integrating TPB and behavioral finance theory provides a more comprehensive understanding of MSMEs' financial planning behavior. The conclusion of this study confirms the importance of a holistic and behavior-based approach in designing educational interventions and appropriate financial policies, particularly to improve the quality of financial decision-making among MSME actors.
Co-Authors Achmad Murdiono Deni Bagas Pradana Lulu Nurul Istanti Siska Krisdiana Nofianti Subagyo Subagyo