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Publications
Publications (50)
Penelitian ini bertujuan menganalisis dampak teknologi Augmented Reality (AR), khususnya fitur Virtual Try-On, terhadap keputusan pembelian produk kosmetik di Indonesia. Metode yang digunakan adalah analisis literatur dengan menyoroti peran AR dalam memberikan pengalaman belanja interaktif dan personal. Hasil studi menunjukkan bahwa AR membantu kon...
Risk management should be applied not only at the corporate level but also on a personal level. As technology becomes increasingly integral to daily life, implementing personal risk management in digital activities warrants examination. This study explores personal risk management within the context of online shopping. It investigates factors influ...
This study is aimed to examine the effect of profitability, liquidity, firm size, board size, and net income on stock returns. The population that is used in this study is all of the mining companies listed on the Indonesian Stock Exchange within the 2017-2022 period, resulting in 62 companies. A purposive sampling method is used in this study, and...
Magic Formula, developed by Joel Greenblatt, offers a simplified investment model that can be used by individuals without extensive financial literacy. This model uses two key metrics: return on capital and earnings yield, to identify potentially profitable stocks. This study tests the effectiveness of the Magic Formula using data from companies li...
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor-faktor yang dapat memperngaruhi underpricing pada saat IPO (Initial Public Offering), baik finansial maupun non-finansial di Bursa Efek Indonesia periode 2019-2023. Penelitian ini menggunakan metode penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder, dimana...
Penelitian ini bertujuan untuk menganalisis pengaruh literasi digital, literasi keuangan, dan kemajuan teknologi investasi terhadap minat investasi generasi Z. Metode penelitian yang digunakan adalah survei dengan pendekatan kuantitatif, melibatkan sampel dari kalangan generasi Z yang dipilih dengan teknik simple random sampling. Data dianalisis me...
Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh struktur kepemilikan (kepemilikan manajerial, kepemilikan institusional, dan kepemilikan asing) dan kualitas audit atas nilai perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan populasi perusahaan non keuangan yang ter...
Penelitian ini bertujuan untuk menguji berbagai faktor yang mempengaruhi nilai suatu perusahaan. Penelitian ini menguji profitabilitas yang diukur dengan rasio Return On Assets (ROA), likuiditas yang diukur melalui Current Ratio (CR), dan kebijakan dividen yang diukur dengan Dividend Payout Ratio (DPR). Nilai perusahaan dievaluasi menggunakan rasio...
Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh Uang Saku terhadap Gaya Hidup Konsumtif Mahasiswa Rantau Indonesia, 2) Pengaruh Pendidikan Keuangan dalam Keluarga terhadap Gaya Hidup Konsumtif Mahasiswa Rantau Indonesia, 3) Pengaruh Uang Saku terhadap Pengelolaan Keuangan Pribadi Mahasiswa Rantau Indonesia, 4) Pengaruh Pendidikan Keuangan da...
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan leverage terhadap nilai perusahaan pada perusahaan IDX30 yang terdaftar di Bursa Efek Indonesia. Profitabilitas diukur dengan Return on Assets, likuiditas diukur dengan Current Ratio, dan leverage diukur dengan Debt to Asset Ratio. Penelitian ini bersifat kuantitatif...
Industri makanan dan minuman memainkan peran penting dalam perekonomian global, memenuhi peningkatan permintaan konsumen di tengah pertumbuhan populasi dan perubahan gaya hidup. Perusahaan di sektor ini berupaya meningkatkan kualitas, inovasi, dan daya saing sekaligus mengatasi tantangan dalam menciptakan produk yang aman, sehat, dan berkelanjutan....
Penelitian ini memiliki tujuan untuk menganalisis dan mengetahui pengaruh dari faktor-faktor pendorong yang dapat mempengaruhi minat beli kendaraan listrik. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan metode pendekatan survey. Peneliti mengumpulkan data dengan literature review dan pembagian kuesioner....
This study examines the impact of audit competence and auditor performance on audit quality. Auditors are individuals who conduct audits, which are systematic processes to obtain and evaluate objective evidence related to the financial reports of entities such as companies, organizations, or government agencies. Audit competence includes sufficient...
Pada era digital, penggunaan e-wallet semakin umum di kalangan Generasi Z yang tumbuh dengan teknologi modern dan cepat beradaptasi dengan inovasi baru. E-wallet menjadi alat pembayaran utama dalam berbagai aktivitas, didorong oleh inisiatif pemerintah dan kemajuan teknologi keuangan. Faktor psikologis dan perilaku, seperti gaya hidup konsumtif, fi...
Perkembangan teknologi membawa perubahan pada cara perilaku manusia dalam melakukan transaksi atau pembelian. Setelah dikenalkan dengan istilah e-commerce, salah satu fenomena yang sering terjadi pada masyarakat modern adalah perilaku pembelian impulsif. Ada dua faktor yang berpotensi mempengaruhi perilaku pembelian impulsif, yaitu penggunaan metod...
This research aims to determine the effect of audit opinion, reputation of public accountant firms, the implementation of COSO framework, net income, and capital structure on the level of investor confidence. In this study, multiple linear regression analysis model was used to determine the effect between independent variables on the level of inves...
Employee Engagement (EE) has become a crucial element for the success of any organization. While psychology has conducted extensive research on EE, accounting has yet to give it the attention it deserves. This systematic literature review (SLR) was conducted to explore the linkage between corporate governance (CG) practices and factors that drive e...
Keywords: Javanese Culture, Employee Engagement, Systematic Literature Review In today's digital age, companies are shifting towards digital-based business models where employees have the flexibility to work remotely from their homes. As a result, employee engagement has become a crucial topic of discussion. The quality of employee engagement direc...
Penelitian ini bertujuan untuk mengetahui pengaruh proporsi dewan komisaris independen, likuiditas, dan solvabilitas terhadap audit delay pada perusahaan yang bergerak di industri property dan real estate dan terdaftar di BEI pada tahun 2018-2021. Data yang digunakan untuk penelitian ini merupakan data sekunder berupa annual report perusahaan yang...
Every business aspires to be successful, and one critical pillar is
incorporating effective risk management strategies. These strategies
help minimize potential risks that may arise during the business's day�to-day operations. However, it is equally essential for individuals,
particularly employees, to manage the risks in their daily activities....
Penelitian ini dilakukan dengan tujuan untuk menguji akan pengaruh pengungkapan pengendalian internal, pengungkapan corporate social responsibility (CSR), dan profitabilitas perusahaan terhadap nilai perusahaan pada sektor energy di BEI tahun 2021-2022. Penelitian ini menggunakan data sekunder berupa laporan tahunan. Populasi penelitian yakni perus...
The study used the Theory of Planned Behavior to investigate the relationship between undergraduate accounting students' knowledge of internal control and cyber security and how it impacts their decision-making and behavior. The study was carried out on Indonesian students, and the data was analyzed by regression analysis. The results showed that s...
This research aims to evaluate the performance of accountants currently working remotely due to the COVID-19 pandemic and identify the factors that might influence their productivity. Although companies have been aware of the benefits of
technology, they have not fully utilized it to optimize their operations until the pandemic hit in 2020. While...
This study aims to examine and analyze the influence of independence, experience, gender, and understanding of internal control auditors on the audit judgment of the big four public accounting firms in Indonesia. The population of this study involved all auditors working in the big four public accounting firms in Indonesia and 60 respondents sample...
Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh dari pertimbangan pasar kerja, lingkungan kerja dan penghargaan finansial terhadap minat mahasiswa akuntansi dalam bekerja di lembaga keuangan syariah. Populasi dalam penelitian ini adalah mahasiswa aktif Program Studi Sarjana Akuntansi semester genap 2020/2021 yang berkuliah di Ind...
Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh dari pertimbangan pasar kerja, lingkungan kerja dan penghargaan finansial terhadap minat mahasiswa akuntansi dalam bekerja di lembaga keuangan syariah. Populasi dalam penelitian ini adalah mahasiswa aktif Program Studi Sarjana Akuntansi semester genap 2020/2021 yang berkuliah di Ind...
The carbon tax regulation that will be implemented in Indonesia has been postponed considering the macroeconomic situation that is happening nowadays. This research studies the readiness for its implementation in Indonesia by assessing the implementation of POJK No. 51 in 2021 which regulates the carbon emission disclosure in the sustainability rep...
p>This study aims to explain the factors affecting corporate governance and its implication on accounting information quality. Globally, there are many companies that collapsed due to misleading accounting information. Companies declares financial statements as free from errors or misstatements wherein fact it misleads financial statements users. T...
In this era of globalization, English language skills are increasingly needed because more and more companies in Indonesia require their workers to be able to master English. Another thing that companies pay attention to in selecting their employees is through academic achievement, which can be measured through the Grade Point Average of a graduate...
In this era of globalization, English language skills are increasingly needed because more and more companies in Indonesia require their workers to be able to master English. Another thing that companies pay attention to in selecting their employees is through academic achievement, which can be measured through the Grade Point Average of a graduate...
external changes require organizations always to adapt to remain competitive in the business. The employees' self-efficacy regarding their abilities influences their willingness to adapt. This study aimed to observe employee perceptions of internal control in the company and self-efficacy on their performance during the work-from-the-home period. T...
One of the company's goals is business continuity. Companies can maintain their survival if supported by human resources who are also ready to follow the demands of changes in their environment. The COVID-19 pandemic is bringing very significant changes in human life today. This study aims to identify the influence of employee profiles and attitude...
Micro, small and medium enterprises (MSMEs) as a business sector that supports the country's economy are required to have adequate internal controls to support the achievement of company goals. This research was conducted with a case study approach on culinary business. In general, the companies in this study have implemented adequate internal cont...
Unfortunately, there is still people in the name of economic development conducting business in an irresponsible way which creating not only profit but also environmental degradation from waste and pollution that damages ecosystem, loss of resources reserves, and put aside the wellbeing of the workers. As sustainable development becomes a world-wid...
Unfortunately, there is still people in the name of economic development conducting business in an irresponsible way which creating not only profit but also environmental degradation from waste and pollution that damages ecosystem, loss of resources reserves, and put aside the wellbeing of the workers. As sustainable development becomes a world-wid...
This study was aimed at identifying university’s disclosure about their management through their websites. Completeness of information in this report should be made to improve transparency of information. This study was conducted through observation on the website and data collection on relevant regulations and literature studies to support this re...
In facing the 4.0 industrial revolution era, almost all professions are required to change and adapt, not only to be able to adapt to technology, but to optimally utilize technology. This study aims to identify findings from previous studies that focus on the accounting curriculum. The results of the identification were evaluated by the System Thin...
In facing the 4.0 industrial revolution era, almost all professions are required to change and adapt, not only to be able to adapt to technology, but to optimally utilize technology. This study aims to identify findings from previous studies that focus on the accounting curriculum. The results of the identification were evaluated by the System Thin...
Having a good grade in Basic Accounting for a 1st semester student currently seen as an indicator of success in completing undergraduate accounting degree. This is due to Basic Accounting is perquisite subject for other accounting subjects such as Intermediate Accounting (I and II), Cost accounting and Management Accounting, Computer Based Informat...
Having a good grade in Basic Accounting for a 1st semester student currently seen as an indicator of success in completing undergraduate accounting degree. This is due to Basic Accounting is perquisite subject for other accounting subjects such as Intermediate Accounting (I and II), Cost accounting and Management Accounting, Computer Based Informat...
Assessment of internal control can be the basis for external parties to establish cooperation with the entity being assessed. For example, when trying to make a loan, the bank can be helped by the existence of an assessment score on the application of the entity's internal control to assess the risk of the credit it will give. For investors, this v...
Assessment of internal control can be the basis for external parties to establish cooperation with the entity being assessed. For example, when trying to make a loan, the bank can be helped by the existence of an assessment score on the application of the entity's internal control to assess the risk of the credit it will give. For investors, this v...
The growth of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market. The online marketplace makes it easy to buy and sell goods and services efficiently. However, there is little
consideration...
ABSTRACT: This study investigates the maturity level of Good Corporate Governance implementation in micro and small enterprises in Bandung. We first identified five major good corporate governance indicators to implementation of good corporate governance principles. We then used maturity model to measure the success rate of good corporate governanc...
This study aims to analyze the implementation of tasks separation associating with analysis of personality. The object in this study consists of organizational structure and job description of employees in a credit department at one of the banks in Indonesia. This research uses a descriptive method that designed to collect data that describes chara...
Regulation on companies’ reporting in the last few years has changed. Such changes appear as a reaction to the corporate reporting scandals around the world. In August 2012, Indonesian Capital Market and Financial Institutions Supervisory Agency issued rules relating to the submission of annual reports, which include disclosure of internal control....
Effective information systems is the most important factor to gain competitive advantages in this e-commerce area. The first phase in this study is to identify measurement parameters in assessing system effectiveness from previous researches. This research used four indicators to assess information systems effectiveness and seven indicators to asse...
Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to disclose Integrated Reporting (IR) in their report. Are companies with excellent sustainability reporting ready to release integrated reporting? This question is the main concer...
