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Luky Patricia Widianingsih
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Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Published by Universitas Ciputra Surabaya
ISSN : 26865505     EISSN : 26864479     DOI : https://doi.org/10.37715/jaef
Core Subject : Economy,
Economics, Econometrics & Finance
Coverage of JAEF includes, but is not limited to issues surrounding: Financial Accounting and Reporting, Capital Market. Management Accounting, Behavioral issues in Accounting. Accounting and Information System, Auditing. Taxation, Accounting Education, Corporate Governance, Professional Ethics. Social and environmental accounting. Entrepreneurship (intrapreneurship, social entrepreneurship, accounting or finance issues in start-up, family business, etc). Financial Technology (digital banking, online/digital insurance, peer-to peer lending, crowdfunding etc.).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 60 Documents
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IS P2P LENDING EMERGING AS A NEW THREAT TO BANK CREDITS? Stanley, Nicklaus; Kohardinata, Cliff; Widianingsih, Luky Patricia; Junianto, Yopy; Ismawati, Anastasia Filiana; Sari, Evi Thelia
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i1.4630

Abstract

The emergence of fintech is one of the newest business models in the financial sector. One of fintech’s service products is P2P platforms. Since the P2P platform first emerged, it has experienced drastic and significant changes. The banking sector, which distributes credits to consumers in the form of working capital credit, consumption credit, and investment credit, has a major contribution to Indonesia’s economic growth and must be cautious of the significant growth of P2P lending. This empirical study aims to examine the impact of P2P lending on working capital credit, consumption credit, and investment credit in Indonesia throughout 2022. This empirical study uses secondary data obtained from the Financial Services Authority (OJK) website from January 2022 to December 2022which is then analyzed using panel data regression. The results of this empirical study show that P2P lending does not significantly affect working capital credit and investment credit, but instead has a significant positive effect on consumption credit.
DESIGN THINKING FOR INCREASING BUSINESS PERFORMANCE: UI/UX DEVELOPMENT AND FEATURES INNOVATION IN THE E-PEKEN SURABAYA GOVERNMENT APPLICATION Memarista, Gesti; Soegiarto, Laventino
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i1.4703

Abstract

The Surabaya Government developed the E-Peken to boost the MSME's performance. Unfortunately, negative user ratings show that the E-Peken program falls short of expectations and has several problems. Thus, this researchcreates solutions based on Android mobile applications to build a new User Interface/User Experience (UI/UX) by Design Thinking Method. The study results in eight new and more aesthetically user-friendly innovation features:delivery information, payment methods, reviews and ratings, filters, helpdesk, chat between sellers and buyers, store registration, and product returns. The research used a straightforward User Experience Questionnaire (UEQ-S) to conduct UI/UX development success tests for 20 buyers and sellers of the E-Peken users, such as supportive (Q1) easy (Q2), efficient (Q3), clearness (Q4), exciting (Q5), interesting (Q6), empowerment (Q7), and leading edge (Q8) indicators. The E-Peken’s new appearance is far superior to its previous design by achieving excellent accreditation in terms of usage overall indicators. The exciting indicator (Q5) saw the biggest improvement, increasing by 57.9% (for seller) and 37% (for buyer). It causes sales to increase because the E-Peken is easier to use in business transactions.
REVIEW DEDUCTION INCOME TAX 21 BASED IMPLEMENTATION OF TER 2024 AND THEIR IMPLICATION ON CASH FLOW Tjahjono, Josephine Kurniawati
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i1.4714

Abstract

TER (Average Effective Rate) is likely to become more common in the field of taxation due to recently issued tax regulations related to Income Tax Income Tax 21 withholding. Income Tax 21 withholding has undergone multiplechanges, reporting procedures, and other aspects. The Term TER was created to complement PMK No. 168 of 2023, which concisely simplifies of calculation of Income Tax 21 withholding. The purpose of implementing TER is as follows: provide convenience for employers in calculating Income Tax Article Income Tax 21 to reduce the possibility of miscalculation. This paper seeks to demonstrate that the total amount of Income Tax withholding 21 before and after TER must be equal. However, the commotion that occurs in society, especially among employees, is the increase in the Income Tax 21 withholding tax rate deduction, which means decreasing their salary. The TER terms mentioned in PMK No. 168 of 2023 do not increase the tax burden. This is because the basis calculation income tax still refers to State Law No. Ps. 17 of 2023. The income tax calculation still follows the provisions of State Law Ps. 17 in general. The difference in deduction on Income Tax 21 withholding between the old way and TER basis system even in general makes the employee enjoy any less deduction than before and even can create the employee’s cash flow, which should increase their purchasing power. This policy is effective for income above Rp. 20 million monthly on average.
PRICE, PROMOTION, RELIABILITY, AND TANGIBLES INFLUENCE TOWARD SHOPEE e-COMMERCE PLATFORM PURCHASE INTENTION Angelica, Gabrielle; Gunawan, Lenny
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i1.4755

Abstract

The internet is now used in all facets of human existence, including in the trade aspects. Various websites or applications that provide consumer goods have evolved in response to these needs. Shopee marketplace is one of the e-commerce platform applications that exist globally. The focus of this research is customers’ purchasing decisions in the Shopee marketplace. Several factors influence purchasing decisions, but the researcher will focus on four variables only in this research study, namely price and promotion from the marketing mix approach, and reliability and tangibles from the service quality approach. The goal of this research was to see how price, promotion, reliability, and tangibles, have influenced purchasing decisions in the Shopee marketplace. This study takes a quantitative approach, with a questionnaire as the primary data collection tool. Purposive sampling theory was utilized to select 100 respondents for this investigation (respondents based on predetermined criteria). With the help of the SPSS program, the data acquired through the distribution of the questionnaire will be processed using multiple linear regression analysis techniques. The findings of this study show that the Price, Promotion, Reliability, and Tangibles have a strong beneficial effect on the purchasing decision variable partially and simultaneously.
IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON FIRM VALUES IN THE MINING SECTOR Tamara, I Gusti Ayu Agung Tia Permata; Pertiwi, I Dewa Ayu Eka; Kristiantari, I Dewa Ayu
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i1.5072

Abstract

The objective of this research is to investigate the effects of the mining industry's adoption of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR), as represented by the audit committees, independentcommissioners, and board of directors, on company value. The study's secondary data sources were the annual reports and sustainability reports of mining businesses that were listed between 2018 and 2020 on the Indonesia Stock Exchange. Ten mining industry enterprises made up the sample, which was chosen using purposive sampling. Multiple linear regression analysis was employed to test the sample. The study's findings show that implementing CSR significantly and favourably affects a company's value. On the other hand, the application of GCG through the proxy of the board of directors has an insignificant and negative impact on firm value, independent commissioners have a large and positive impact on firm value, and audit committees have a positive and insignificant impact on firm value.
HOW IS THE IMPLEMENTATION OF GOODWILL ACCOUNTING IN INDONESIA? Askiah, Ummi; Bhaktiningsih, Tri Yuni; Widyana, Sarah; Firmansyah, Amrie
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 2 (2025): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i2.4730

Abstract

Goodwill is generated when one firm merges with another one. When the amount spent on acquiring something is higher than the estimated worth of its assets, it is recorded as goodwill on the financial statement. In the past, goodwill used to be amortized. However, modern procedures now require annual impairment testing, which considers the belief that goodwill has an unlimited life and continued economic value. This study explores the disclosure of goodwill and impairment in technology companies in Indonesia and analyzes the consistency of goodwill impairment reporting under PSAK 48. The study also seeks to understand how technology companies in Indonesia apply accounting standards related to goodwill and its impact on financial statements and company performance. This work employs a qualitative research approach, utilizing data sources from a scoping evaluation of previous research on goodwill. This study demonstrates that the laws regulating goodwill have undergone many revisions, and goodwill is currently recognized as an asset obtained through a corporate merger. It is necessary to assess the impairment of goodwill annually. This research is anticipated to contribute to the existing knowledge on goodwill within financial accounting literature or academic scholarship framework.
ASEAN CAPITAL MARKET INTEGRATION DURING THE COVID-19 PANDEMIC Winisudo, Christian Kevin; Wijaya, Hendra
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 2 (2025): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i2.5054

Abstract

This research aims to test whether there is a contagion effect on capital markets in ASEAN-5 countries during the COVID-19 pandemic in 2020 and 2022. The research took samples based on the closing prices on the Indonesia Stock Exchange (IHSG), Malaysia Stock Exchange (FTSE), Singapura Stock Exchange (STI), Stock Exchange of Thailand (SET), and Philippine Stock Exchange (PSEI) index for 3 years starting in 2020 and ending in 2022 using the documentation method. This research is quantitative research based on the empirical testing of data. This research uses the contagion effect method, which aims to see the effects of risk transmission that can occur when a shock or crisis occurs in a capital market. The results show that there was a contagion effect on the capital markets in ASEAN-5 countries for 3 years during the COVID-19 pandemic. Apart from that, the contagion effect that occurs in the ASEAN-5 capital market shows that the capital markets in ASEAN are interconnected with each other so that if a problem occurs in one capital market, the effects can be felt and spread to the capital markets of other ASEAN countries. The COVID-19 pandemic spread and had an impact on capital markets in ASEAN-5 due to the relationship or integration between their capital markets.
THE INFLUENCE OF INDEPENDENT COMMISSIONERS, COMPANY COMPLEXITY, AND COMPANY RISK ON AUDIT FEES Nurtania, Dwi; Adinda, Natasya; Fahira, Jihan; Zulman Hakim, Mohamad; Rachmania, Dewi
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 2 (2025): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i2.5089

Abstract

This study aims to analyze the impact of independent commissioners, company complexity, and company risk on audit fees in technology sector companies listed on the Indonesia Stock Exchange during the period 2018-2022. Given the increasing dependence on technology and the increasing complexity in the business environment, understanding the factors that influence audit fees is very important. This study uses a purposive sampling method, where samples are selected based on certain criteria, and produces 8 companies with a total of 40 data. Data analysis was carried out using panel data regression techniques. Before the regression test was carried out, a hypothesis test was applied to ensure the validity of the model. The results of the study indicate that independent commissioners have no effect on audit fees, while company complexity has a positive effect on audit fees, and company risk has no effect on audit fees. These findings provide valuable insights for company management and auditors in managing and setting audit fees based on internal company factors.
INFLUENCE OF SOCIO-ECONOMIC, FINANCIAL LITERACY, AND DIGITAL FINANCIAL LITERACY ON GEN Z'S INVESTMENT BEHAVIOR Lieanto, Calvin Timothy; Kohardinata, Cliff
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 2 (2025): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i2.5614

Abstract

This study aims to analyze the impact of income and financial literacy on investment behavior through digital financial literacy as a mediation. The rise of information technology has brought significant changes in all sectors, financial sector is one of them. The rise of fintech can ease the process of doing investment activity but, on the other side, harm the users if they are not aware of the platform they are using. Gen Z in Surabaya is the population in this research since Gen Z dominates the number of investors in the capital market. The research method used is quantitative, where the data was collected from questionnaires that were analyzed statistically using SEM-PLS in the SmartPLS 3 program. The sampling method used is purposive sampling involving 172 Gen Z respondents from Surabaya. The results indicate that income has a significant effect on investment behavior, while financial literacy does not have a significant effect on investment behavior. However, digital financial literacy has a significant effect on investment behavior. Income has a significant effect on investment behavior when digital financial literacy serves as the mediation variable, partially mediating the relation. As well as financial literacy also has a significant effect on investment behavior when digital financial literacy serves as the mediator. Research suggests Gen Z actively enhances their financial literacy through self-learning from online courses or similar platforms. On the other hand, financial institutions can provide an accessible platform that can be easily accessed by Gen Z to improve their digital financial literacy.
THE EFFECT OF INVENTORY TURNOVER AND DEBT-TO-EQUITY RATIO ON PROFITABILITY WITH INFLATION AS MODERATION Salim, Wijaya; Santoso, Wiliam; Widianingsih, Luky Patricia
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 2 (2025): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i2.5646

Abstract

This study investigates the effect of inventory turnover (ITO) and debt-to-equity ratio (DER) on profitability, specifically return on assets (ROA), with inflation acting as a moderating variable. Using secondary data from the financial statements of 17 IDX-listed retail firms from 2021 to 2023, the research employs multiple linear regression and MRA. The findings reveal that ITO and DER have no significant direct effect on ROA, highlighting the complexity of their role in profitability. Interestingly, while inflation does not moderate the relationship between ITO and ROA, it does weaken the negative effect of DER on ROA under high inflation conditions. This suggests that inflation may influence profitability indirectly through the company's ability to adjust its financial strategies, such as pricing and debt management, rather than directly affecting operational efficiency or capital structure. This research contributes to the literature by addressing the limited research on the moderating role of inflation in the relationship between financial ratios and profitability, particularly in the retail sector. It extends the application of agency theory in understanding how managerial decisions related to inventory and debt are influenced by external macroeconomic pressures. The results emphasize the need for a more comprehensive understanding of profitability determinants, suggesting that both internal management strategies and external factors must be considered to better navigate economic uncertainties.

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