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Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

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Published by Gapenas Publisher

ISSN : 27979733 EISSN : 27770540 DOI : https://doi.org/10.53363/yud

Core Subject : Economy,

Economics, Econometrics & Finance

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy Strategic planning Communication Research & Development Management Risk Management Management functions Operations Management Management science International Business Management Organizational Behavior Portfolio Management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 143 Documents

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DETECTING FINANCIAL STATEMENT FRAUD IN STATE-OWNED ENTERPRISES: AN INTEGRATED ANALYSIS OF THE FRAUD HEXAGON AND BENEISH M-SCORE MODE Muhammadiyah, Aisyiah Syamzami; Witjaksono, Armanto
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 1 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i1.133

This research analyzes the fraud hexagon in detecting financial statement fraud using the Beneish M-Score Model in State-Owned Enterprises (SOEs) during the period 2018-2022. Using secondary data from 20 companies listed on the Indonesia Stock Exchange, this study evaluates he impact of six fraud elements—pressure (proxied by financial targets, stability, and external pressure), opportunity, rationalization, capability, ego, and collusion—on fraudulent financial reporting. The findings indicate that the elements of Pressure in the Fraud Hexagon, proxied by financial targets, financial stability, and external pressure, significantly influence the detection of financial statement fraud, while other elements such as opportunity, rationalization, capability, ego, and collusion do not have a significant impact. This study provides crucial insights for SOEs to strengthen corporate governance systems and enhance internal audit functions to prevent financial statement fraud. The study contributes to fraud literature by integrating the Fraud Hexagon with the Beneish M-Score in an emerging market context and offers practical strategies for mitigating fraud risks in SOEs.

ANALISIS PREDIKSI HARGA SAHAM MICROSOFT CORPORATION SELAMA MASA KETIDAKSTABILAN EKONOMI GLOBAL Rakhmawati, Desty
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.134

Global economic instability, influenced by geopolitical turmoil, high inflation, and financial market pressures. This uncertainty can affect global stock price fluctuations, including MSFT shares. This study aims to analyze and predict MSFT's share price during periods of global economic instability using the ARRIMA time series approach. The data used for the analysis was 753 daily historical data on the closing price of MSFT shares. Based on the results of the stationary test using ADF, the data is non-stationary at the level, and becomes stationary after differentiating once. The best model for data was obtained from the ARIMA model (0,1,0) and obtained an AIC value of 4633,602, an RMSE of 11.20, showing quite good prediction results. The prediction results show that the MSFT share price prediction is close to USD 419 to USD 420. The results of this prediction can be used as a reference in understanding the movement of MSFT shares for investors during periods of global uncertainty.

PERAN LITERASI KEUANGAN DALAM MEMEDIASI PENGARUH PENGGUNAAN DOMPET DIGITAL TERHADAP PERILAKU INVESTASI DAN PENGELOLAAN KEUANGAN PRIBADI Juniawan, Farhan Murti
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.135

personal financial management, with financial literacy acting as a mediating variable. In an increasingly complex digital era, the adoption of financial technologies such as e-wallets has significantly transformed individual consumption patterns and financial decision-making processes. Using a quantitative approach, this research involved respondents from the productive age group who actively use e-wallets and engage in financial management activities. The study underscores the critical role of financial literacy in fostering responsible financial behavior and recommends strengthening financial literacy as a strategic effort to enhance the effectiveness of digital financial technology adoption.

PENGARUH PAD, DAU, DBH DAN BELANJA MODAL TERHADAP PDRB DAN KEMISKINAN DI KABUPATEN JOMBANG Verlandes, Yuliasnita; Isnaini, Nurdiana Fitri; Nersiwad, Nersiwad; Purnomo, Agoes Hadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.136

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Revenue Sharing Fund (DBH), and capital expenditure on economic growth and poverty level in Jombang Regency during the 2014-2020 period. Using multiple linear regression analysis methods with secondary data from the Central Statistics Agency (BPS) and the Directorate General of Financial Balance (DJPK), this study found that simultaneously, the variables PAD, DAU, DBH, and capital expenditure did not have a significant effect on GDP and poverty levels. However, partially, PAD has been shown to have a significant positive influence on economic growth, while DAU, DBH, and capital expenditure do not show a significant influence. For poverty levels, the results show that no independent variables have a significant effect, although PAD, DBH, and capital expenditure tend to reduce poverty rates. This study suggests that the Jombang local government optimize PAD and the use of budgets for programs that have a direct impact on the community to increase economic growth and reduce poverty

IMPLEMENTATION OF STRATEGIC MANAGEMENT IN POVERTY ALLEVIATION: A CASE STUDY OF DUMAI CITY, RIAU Prayetno, Prayetno; Irvan, Puji Ananda; Nisyah, Habibah Tun; Rineliana, R.; Tampubolon, Omar Farrakhan
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 1 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i1.138

Purpose: This study analyzes the implementation of strategic management in poverty alleviation efforts in Dumai City, Riau, Indonesia. Poverty in Dumai is a multidimensional issue with unique complexities stemming from its status as an international port city and a center for the oil industry. Methodology: Despite a high Gross Regional Domestic Product (GRDP) per capita, Dumai City's poverty rate remains above the average for urban areas in Riau Province, indicating structural inequality in the distribution of economic development benefits. This qualitative research employed a case study method involving in-depth interviews with 25 key informants, observations, Focus Group Discussions (FGDs), and document analysis. Data analysis utilized a SWOT approach to evaluate internal and external factors influencing program success. Findings: The research results demonstrate a positive correlation between strategic management and the effectiveness of poverty alleviation, with strategy formulation identified as the most influential dimension. Dumai City possesses strong leadership commitment, an integrated information system, institutionalized coordination mechanisms, high community participation, and diversified programs. However, weaknesses include limited institutional capacity, suboptimal operational coordination, a dominance of "charity" approaches, less contextualized strategies, and an output-oriented evaluation system. Opportunities include the city's strategic position, digital transformation, potential for private sector collaboration, tourism development, and the creative economy. Threats are economic dependence on specific sectors, the impacts of climate change, the digital divide, global economic uncertainty, and resistance to change. Implementing strategic management has shown an effect on reducing poverty levels, gaps, and severity, increasing access to basic services and community empowerment. Originality/Value: This study recommends an effective strategic management model through institutional capacity building, adaptive approaches, strengthened collaboration, and an outcome-based evaluation system.

ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN PERTUMBUHAN TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Ningrum, Wulan Setia
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.139

This study aims to analyze the effect of Leverage (Debt to Equity Ratio), Company Size, and Growth on Profitability (Return on Equity) in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This study uses a quantitative approach. The population in this study is all property and real estate companies listed on the IDX for the 2020-2023 period. The data used are secondary data, with sampling techniques using the purposive sampling method so that a total of 18 companies were obtained as samples or 72 samples during 4 years of observation. Data analysis was carried out through Descriptive Statistical Test, Classical Assumption Test, Multiple Linear Regression Test and Hypothesis Test, with the help of SPSS software version 25. The results of the study show that partially, Leverage and Company Growth have a significant negative effect on Profitability, while Company Size shows a significant positive influence on Profitability. Simultaneously, the three independent variables which include Leverage, Company Size, and Company Growth have a significant influence on the company's Profitability

MEMBANGUN MINAT KARIER SEBAGAI KONSULTAN PAJAK: TINJAUAN ATAS PERSEPSI, MOTIVASI, DAN LITERASI PAJAK MAHASISWA AKUNTANSI PADA UNIVERSITAS BINA BANGSA Nurjanah, Siti; Nopianti, Rina; Pertiwi, Sari Putri
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.140

This study aims to analyze the influence of perception, motivation, and tax knowledge on accounting students' interest in becoming tax consultants. The research employed a quantitative method with a survey approach. The population comprised all 134 sixth- and eighth-semester taxation students at Bina Bangsa University, who served as the sample using a saturated sampling technique. Data analysis was performed using multiple linear regression with SPSS version 25 software. The results indicate that, both partially and simultaneously, the variables perception, motivation, and tax knowledge have a positive and significant influence on accounting students' interest in pursuing a career as a tax consultant.

DAMPAK PROSOSIAL DAN KOMITMEN AFEKTIF PADA PERUBAHAN: IDENTIFIKASI ORGANISASI SEBAGAI VARIABEL MEDIASI Azani, Arif Rahmat; Sirait, Elbriyan; Elyanis, Rafidah; Zaitul, Zaitul
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.141

This study aims to examine the relationship between prosocial impact, organizational identification, and affective commitment to change among public sector employees. Using a quantitative approach with a cross-sectional survey design, data were collected from 41 employees of the West Sumatra Class II Land Transportation Management Office (BPTD). The research model tested four main hypotheses using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that prosocial impact has a significant positive effect on organizational identification, while it does not directly influence affective commitment to change. However, organizational identification significantly affects affective commitment to change and serves as a mediating variable between prosocial impact and affective commitment. These findings highlight the critical role of organizational identification in strengthening employees’ emotional support for organizational change. The study provides theoretical insights by reinforcing Social Identity Theory and Relational Job Design, and offers practical implications for public organizations to enhance commitment through meaningful work and identity-building strategies.

ANALISIS META PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN Merisman, Merisman; Nasution, Fitrah Panabari; Hoiriah, Hoiriah; Indriani, Riri; Elyanis, Rafidah; Zaitul, Zaitul
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.142

This study aims to quantitatively examine the effect of organizational culture on employee performance through a meta-analysis of 39 studies published between 2020 and 2025. Data were collected from national and international journals using predefined inclusion and exclusion criteria. A random-effects model was employed to accommodate heterogeneity across studies. The results reveal a positive and statistically significant relationship between organizational culture and employee performance, with a combined effect size of 0.122 (p < 0.001), categorized as small to moderate based on Cohen’s classification. Egger’s regression test and Trim-and-Fill analysis indicate no significant publication bias, supporting the validity of the findings. This study underscores the importance of developing adaptive, participatory, and communicative organizational cultures as strategic efforts to enhance human resource performance. The findings contribute both theoretically and practically to the field of management, particularly in strengthening organizational culture as a key determinant of performance.

KEBIJAKAN DIVIDEN DI SEKTOR PERBANKAN INDONESIA: ANALISIS PERAN KEBIJAKAN UTANG Meiwarati, Eka; Hamzah, Ruth Samantha
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.143

The study identifies the factors that impact the extent of dividend distributions in Indonesian banking companies during the period from 2016 to 2019. The sample comprises 30 companies. The analysis technique used moderated regression analysis. The results indicate that Return on Equity (ROE) has a significant influence on dividend policy. However, the size of the company does not exert any influence on dividend policy. Additionally, debt policy plays a moderating role in affecting the relationship between ROE and dividend policy. On the other hand, debt policy does not moderate the impact of company size on dividend policy. The implications of this study value for banking companies in Indonesia as they consider and formulate dividend policies. These findings provide insights into the factors that should be taken into account when determining dividend policies, with a focus on the key factors that influence such decisions.

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Contact Name Yudi Nur Supriadi

Contact Email admin@gapenas-publisher.org

Phone +6285885400000

Journal Mail Official admin@gapenas-publisher.org

Editorial Address Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location Kota tangerang, Banten INDONESIA

Abstract

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Contact Name
Yudi Nur Supriadi

Contact Email
admin@gapenas-publisher.org

Phone
+6285885400000

Journal Mail Official
admin@gapenas-publisher.org

Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location
Kota tangerang,

Banten

INDONESIA