Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
Kaya, Putu Bagus Tutuan Aris
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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

Found 2 Documents
Search

 1 
Sustainable Earnings Dynamics: An Analysis of Influential Factors on Earnings Quality in The Transportation Sector of The Indonesia Stock Exchange Ghassany, Amalia; Aurelia, Sopie; Sujarminto, Aditya; Kaya, Putu Bagus Tutuan Aris
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 6 No 2 (2024): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v6i2.414

Abstract

This research investigates the impact of firm size, foreign ownership, inflation, profit growth, and the Indonesia Country Risk Premium on the Earnings quality of transportation sector firms listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. The study employed a purposive sampling method, selecting 84 firms that met the established criteria for analysis. Using multiple linear regression, the findings reveal that firm size, foreign ownership, inflation, and profit growth significantly influence Earnings quality, with larger firms and those with higher foreign ownership demonstrating better Earnings quality. Contrary to expectations, inflation was positively correlated with Earnings quality, possibly reflecting sector-specific dynamics in Indonesia. Additionally, profit growth was found to have a positive effect on Earnings quality, emphasizing the importance of growth strategies for enhancing financial performance. However, the Indonesia Country Risk Premium was not found to have a statistically significant impact on Earnings quality, suggesting that external country risk factors were not key determinants during the study period. These results indicate that transportation companies should prioritize optimizing internal factors such as firm size and profit growth, while also carefully managing external factors like inflation and foreign ownership in their strategic planning. Despite the non-significant role of the Indonesia Country Risk Premium, it is still important for firms to stay vigilant regarding potential macroeconomic risks. The study further highlights the value of investing in sustainable infrastructure to improve operational efficiency and long-term resilience. By incorporating these insights, transportation companies on the IDX can better position themselves to remain adaptive and competitive in an ever-changing economic environment.
The Influence of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions on Donation Intention and Use Behavior of Kitabisa.com Among Generation Z Amelia, Yolanda; Sujarminto, Aditya; Kaya, Putu Bagus Tutuan Aris; Putri, Annisa
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 2 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i2.416

Abstract

This study aims to investigate the influence of Generation Z's donation interest in Bogor Regency in using the crowdfunding platform Kitabisa.com, employing the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The research method utilized in this study is a quantitative approach, specifically employing a questionnaire for data collection. Sampling was conducted using a purposive sampling method, yielding a total of 110 respondents. The analytical method employed in this research is multiple linear regression analysis using SPSS 25 software. This study examines the factors influencing donation intention and usage behavior on online donation platforms, specifically Kitabisa.com, among Generation Z. The findings indicate that performance expectancy, effort expectancy, and social influence contribute to donation intention, supporting SDG 1 (No Poverty) and SDG 10 (Reduced Inequalities). Additionally, facilitating conditions and donation intention influence usage behavior, aligning with SDG 17 (Partnerships for the Goals). These results highlight the role of Kitabisa.com in enabling donations and fostering a spirit of mutual assistance in the digital era. This study contributes to understanding Generation Z’s donation behavior and its relevance to achieving the Sustainable Development Goals (SDGs).
Co-Authors Amelia, Yolanda Annisa Putri Aurelia, Sopie Ghassany, Amalia Sujarminto, Aditya