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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Wongso, Devina Andreny
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Secret of Maneki-Neko Statue in Accounting Practice and Ethnic Chinese Business Success Wongso, Devina Andreny; Bagas Brian Pratama; Yenita Susilo; Catherine Agatha Soesanto
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 1 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i1.005

Abstract

Purpose: To explore the meaning of using the Maneki-neko in Chinese ethnic accounting and business practices. Method: This study uses a qualitative method with an interpretive paradigm and phenomenological approach through in-depth interviews with Chinese entrepreneurs in Malang City, and the Miles & Huberman model data analysis technique. Results: This study found that cultural practices such as Maneki-neko and feng shui significantly influence business decision-making and accounting practices among Chinese entrepreneurs in Malang Raya. Culture shapes their contextual understanding of assets, risk, and business success. Novelty: Revealing the integration of cultural symbols in ethnic Chinese business practices through a behavioral accounting perspective. Contribution: Strengthening the contextual approach in accounting by highlighting the importance of local cultural values and practices in business decision-making Abstrak: Rahasia Patung Kucing Hoki dalam Praktik Akuntansi dan Keberhasilan Bisnis Etnis Tionghoa Tujuan: Mengeksplorasi makna penggunaan patung kucing hoki (Maneki-neko) dalam praktik akuntansi dan bisnis etnis Tionghoa. Metode: Penelitian ini menggunakan metode kualitatif dengan paradigma interpretatif dan pendekatan fenomenologi melalui wawancara mendalam dengan pengusaha Tionghoa di kota Malang, serta teknik analisa data model Miles & Huberman. Hasil: hasil penelitian ini menunjukkan bahwa praktik budaya seperti Maneki-neko dan feng shui memiliki pengaruh nyata dalam pengambilan keputusan bisnis dan praktik akuntansi di kalangan pelaku usaha Tionghoa di Malang Raya. Budaya terbukti membentuk cara pandang terhadap aset, risiko, dan keberhasilan usaha secara kontekstual. Kebaruan: Mengungkap integrasi simbol budaya dalam praktik bisnis etnis Tionghoa melalui perspektif akuntansi keperilakuan. Kontribusi: Memperkuat pendekatan kontekstual dalam akuntansi dengan menyoroti pentingnya nilai dan praktik budaya lokal dalam pengambilan keputusan bisnis.
The Effect of Environmental, Social, and Governance Disclosure on Firm Value Wongso, Devina Andreny; Suganda, Tarsisius Renald; Stephanus, Daniel Sugama
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/ahfn0849

Abstract

This study examines the effect of ESG disclosure on firm value with a shareholder theory approach. This study uses a quantitative analysis of 147 observations of energy sector companies listed on the Indonesia Stock Exchange from 2021-2023. Firm value as the dependent variable is proxied by Tobin’s Q. The analysis shows that social, economic, and governance disclosures significantly adversely affect firm value. Meanwhile, ERM disclosures have a significant positive effect, while environmental disclosures do not affect firm value. These findings support the shareholder theory that assesses non-financial expenditure as a burden or waste of resources if they do not directly impact increasing profits. The study’s novelty lies in partially testing the five ESG aspects in the energy sector that are sensitive to greenwashing practices and market expectations. This research contributes to the development of ESG literature and provides insights for management and investors in emerging markets. 
Co-Authors Catherine Agatha Soesanto Daniel Sugama Stephanus Pratama, Bagas Brian Tarsisius Renald Suganda Yenita Susilo