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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan Infestasi Jurnal Manajemen Teori dan Terapan Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Widyagama National Conference on Economics and Business (WNCEB) Journal of International Conference Proceedings
Fran Sayekti
Universitas Teknologi Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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 1 
Good Corporate Governance: Firm Performance and Ownership Causality Test Tri Gunarsih; Setiyono Setiyono; Fran Sayekti; Tamas Novak
Jurnal Keuangan dan Perbankan Vol 22, No 4 (2018): October 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v22i4.2469

Abstract

Ownership structure, among other things, is one mechanism in corporate governance. In this context, ownership has a monitoring function. Another corporate governance mechanism is the market for corporate control. If managers did not act in the best interest of shareholder, then firm performance will decrease. The changing in ownership will follow the decreasing of firm performance. This will raise an interesting question, whether ownership caused by firm performance or vice versa. The objectives of this study to test whether monitoring function or market for corporate control that was implemented as a corporate governance mechanism in Indonesia using causality model. A panel Granger-causality test base on Ganger (1969) applied to test the causality. Samples in this study were manufacture listed companies in Indonesia Stock Exchange during 2012-2016. Ownership concentration was proxy by the Herfindahl Index of Domestic Institution ownership. The firm performance indicators in this study were efficiency, measured by Operating cost to Sales ratio, and Sales to Asset ratio and Tobin’s Q. The results of the study showed that there was a bi-causality relationship between ownership concentration and both firm performance indicators. These suggested that the monitoring function and the market for corporate control were implemented as a corporate governance mechanism in Indonesia.    JEL Classification: G32, G34, G23DOI: https://doi.org/10.26905/jkdp.v22i4.2469
Bi-directional in sustainability reporting and profitability: A study in Indonesian banks and non-banks Tri Gunarsih; Setiyono Setiyono; Fran Sayekti; Tamas Novak
Jurnal Keuangan dan Perbankan Vol 24, No 1 (2020): January 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.343 KB) | DOI: 10.26905/jkdp.v24i1.3588

Abstract

We investigate the sustainability reporting differences in banks and non-banks sample firms and investigates reserve causality between sustainability reporting and profitability. The independent-sample t-test implemented to analyze the differences. The results report evidence that there are differences in sustainability reporting between the banks and non-bank. The average score of the sustainability reporting index in banks is higher than non-bank. The multiple regressions implemented in reserve causality between sustainability reporting and profitability. The empirical evidence shows that there is a negative relationship between sustainability reporting and profitability. We suggest that sustainability is merely a cost. The bi-directional relationship emerges in the economic and social dimension of sustainability reporting index. This result indicates that sustainability reporting influences firm performance and vice versa.JEL Classification: G21, G30 How to Cite:Gunarsih, T., Setiyono, Sayekti, F., Novak, T. (2020). Bi-directional insustainability reporting and profitability: A study in Indonesian banks and non-banks. Jurnal Keuangan dan Perbankan, 24(1), 20-29.DOI: https://doi.org/10.26905/jkdp.v24i1.3588
KEMAMPUAN DEFFERED TAX DALAM MENJELASKAN INCOME SMOOTHING Fran Sayekti; Sekar Akrom Faradiza; Indrawati Poespita Dewi
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.494

Abstract

The aim of this research is to examine the ability of deffered tax to explain income smoothing in manufacturing company listed in BEI at 2005-2009. Using discretionary accrual may lead to errors in earnings management forecast due to misclasification of total accrual to discretionary and nondiscretionary accrual. Some research used deffered tax to solve this problem and they concluded deffere tax can be used to detect earnings management better than discretionary accrual. The differences of the rule to preparing income statement between commercial accounting and tax regulation make a differences in the number of profit that used to count the tax of profit. This differences motivate manager to used their discretion to choose accounting method that may lead to decrease the profit or to smooth the income. So we predict that deffered tax as a tool to income smoothing. This research used logistic regression to test the hypothesis and found that discretionary accrual give better explanation to earning management than deffered tax.
Implementation of financial report and taxation training: performance of MSMEs in Special Regions Yogyakarta Siti Resmi; Reza Widhar Pahlevi; Fran Sayekti
Jurnal Siasat Bisnis Vol 25, No 1 (2021)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol25.iss1.art5

Abstract

This study aims to determine and analyze the application of financial report and taxation training for Micro, Small, and Medium Enterprises (MSMEs) as well as any constraints faced ahead. This study observed 25 MSMEs in Special Region of Yogyakarta using a convenience sampling method. The data used are primary data obtained through interviews and focus group discussions. This research used qualitative analysis techniques. The result shows that MSMEs did not keep records because it was difficult and inconvenient. It also found that MSMEs have a tax ID number (NPWP) but did not pay and report their taxes. Tax is perceived as an expense which results in a reduced profit. However, financial reports and knowledge of taxation are required when applying for bank loans and obtaining government incentive funds. With training in the preparation of financial and tax reports, MSMEs are aware of the importance of financial and tax reports. Financial reports, NPWP, and tax return (SPT) filling are factors that can improve their business performance.
Penerapan Technology Acceptance Model (TAM) Dalam Pengujian Model Penerimaan Sistem Informasi Keuangan Daerah Fran Sayekti; Pulasna Putarta
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 9 No. 3 (2016)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.022 KB) | DOI: 10.20473/jmtt.v9i3.3075

Abstract

This study analyzed the factors which influence the acceptance of the Financial Information System for local Government (SIPKD) using the Technology Acceptance Model (TAM). TAM stated that behavioral intension to use Information System are determined by two beliefs: perceived usefulness (POU) and perceived ease of use (PEU). Perceived usefulness (POU) was defined as the extent to people  were sure that the use of the system will improve its performance.  Perceived ease of use (PEU) was defined as the extent to people  were sure that the system  is easy to use. This study analyzed the acceptance SIPKD in the context of the acceptance by the user. User are the local government employee have an obligation to run SIPKD. The analysis focused on the user's perception regarding SIPKD they should run. User perception analyzed is user perception about the ease of use SIPKD and user perceptions about the benefits SIPKD in their work. Research was conducted on the SIPKD in the Special Province of Yogyakarta. Respondents of this study 67 from various agencies in the region of Yogyakarta. The results showed that the Perceived usefulness influence  the using of SIPKD, while Perceived Ease of Use does not influence
THE INFLUENCE OF MOTIVATION, DISCIPLINE AND WORK EXPERIENCE ON EMPLOYEE PERFORMANCE WITH WORK ENVIRONMENT AS A MODERATION VARIABLE (A Case Study of Asn in Yogyakarta Province) Lilis Endang Wijayanti; Fran Sayekti; Reschiwati; Dyah Pratita
Dinasti International Journal of Education Management And Social Science Vol 1 No 4 (2020): Dinasti International Journal of Education Management and Social Science (April -
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v1i4.249

Abstract

The aim of this study is analyzed the factors which influence the performance of the state civil servants (ASN / PNS) who work in the Regional Asset and Financial Management Agency in the Special Region of Yogyakarta. The object of this study are ASN because their performance was assumed not clearly detected. In this study their performance will be linked to work environment, motivation, discipline and work experience. The ASN who have long work experience, high motivation and high discipline resulted good performance. The study uses a moderation variable testing model. The Work Environment as a moderating variable that moderates the effect of the independent variable (motivation, discipline and work experience) on the dependent variable (performance). Work Environment is a working condition and facility faced by ASN. If the work environment is comfortable, ASN will be motivated to work well, so that performance is also high. Experienced ASNs tend to learn a lot from their experience so that their performance is higher. If the ASN is experienced and in a comfortable work environment, the performance will be higher. Likewise, if the ASN has a high level of motivation and discipline and is in a comfortable work environment, the performance will be even higher. The study was conducted by distributing questionnaires to ASN in the area of the Regional Financial and Asset Management Agency in all districts and cities of Wilayah DIY. Data obtained using multiple regression. The results of the data analysis show that the work environment has an effect on ASN performance. The work environment variable also moderates the relationship between work experience and performance.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PEMAKAI LAYANAN JASA PADA INSTANSI PEMERINTAH Fran Sayekti; Yunus Indra Purnama; Lilis Endang Wijayanti
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.293 KB) | DOI: 10.31328/wnceb.v2i1.3153

Abstract

AbstrakTujuan laporan penelitian ini adalah untuk menganalisis pengaruh  kualitas pelayanan terhadap kepuasan pemakai layanan jasa pada instansi pemerintah. Obyek penelitian adalah Dinas Tenaga Kerja dan Transmigrasi Daerah Istimewa Yogyakarta. Factor-faktor yang dianalisis meliputi dimensi kualitas layanan yang terdiri dari tangible (bukti fisik), kehandalan (reliability), Daya Tanggap (Responsiveness), Jaminan (Assurance) dan Perhatian (Empathy). Data diperoleh dari pengguna jasa layanan di Dinas Tenaga Kerja dan Transmigrasi Daerah Istimewa Yogyakarta. Data yang digunakan dalam penelitian ini adalah data primer. Metode perolehan data menggunakan kuesioner.Kuesioner disebrkan pada pengguna jawa di DIsnakertrans. Kuesioner yang dapat diolah 75 kuesioner. Metode analisis data secara kuantitatif dengan menggunakan pengujian analisis yaitu uji regresi linier berganda.Hasil analisis teersebut menunjukkan bahwa penerima layanan di disnakertrans mempunyai persepsi bahwa kualitas layanan merupakan cerminan dari bukti fisik , jaminan dan perhatian. Bukti fisik dalam konteks ini berupa fasilitas yang dimiliki disnakertrans. Jaminan merupakan kepercayaan bahwa layanan yang diberikan merupakan penyelesaian masalah. Perhatian merupakan kepedulian pemberi layanan terhadap masalah yang dihadapi penerima layanan. Semakin baik bukti fisik, jaminan dan perhatian, maka kualitas layanan juga semakin baik.Kata kunci: Kualitas Produk, Kepuasan Pelanggan, Minat Pembelian Ulang. AbstractThe purpose of this research report is to analyze the effect of service quality on the satisfaction of service users in government agencies. The object of the research is the Department of Manpower and Transmigration of Yogyakarta Special Region. The factors analyzed included the dimensions of service quality consisting of tangible (physical evidence), reliability, Responsiveness, Assurance and Attention (Empathy). Data obtained from service users in the Department of Manpower and Transmigration special region of Yogyakarta. The data used in this study is primary data. The method of obtaining data using questionnaires. Questionnaires are distributed to Java users in DIsnakertrans. 75 questionnaires. Quantitative data analysis method using analytical testing is a multiple linear regression test.The results of the analysis showed that service recipients in disnakertrans have a perception that the quality of service is a reflection of physical evidence, assurance and attention. Physical evidence in this context in the form of facilities owned by disnakertrans. Assurance is the belief that the services provided are problem solving. Attention is the care of the service provider to the problems faced by service recipients. The better the physical evidence, assurance and attention, the better the quality of service.Keywords: Product Quality, Customer Satisfaction, Repurchase Interest.
Determinants Creative MSMEs Financial Literacy In The Special Region Of Yogyakarta And Effect Of Competitive Advantage Siti Resmi; Reza Widhar Pahlevi; Fran Sayekti
Journal of International Conference Proceedings (JICP) Vol 2, No 2 (2019): Proceedings of the 4th International Conference of Project Management (ICPM) Man
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i2.615

Abstract

Financial Literacy is knowledge about financial management that is owned in order to develop for a more prosperous life in the future. The urgency of financial literacy is to make education efforts in the financial sector to the people of Indonesia in order to be able to manage finances intelligently. Good financial literacy can produce good financial reports so that financial information can be accessed quickly and easily. Furthermore, it can be used for more accurate decision making and as a basis for winning competition. The good and poor level of financial understanding is influenced by recent education and gender. The phenomenon that occurs in Creative MSMEs throughout the Special Region of Yogyakarta shows increasingly competitive market conditions and increasingly limited natural resources so that new breakthroughs are needed to create creative and innovative products. Creative MSMEs often experience delays in their development due to various conventional problems that have not been resolved completely. Strategic efforts are needed to improve the performance and sustainability of Creative MSMEs, including increasing financial literacy so as to increase competitive advantage. This study took samples of Creative MSMEs throughout the Special Region of Yogyakarta, totaling 269 MSMEs throughout the Special Region of Yogyakarta. Data analysis using the Structural Equation Modeling (SEM) model shows that financial literacy is influenced by the latest education of MSME actors, the latest education also influences the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta. But gender does not affect financial literacy and the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta. While financial literacy has an influence on the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta.
Student Perception towards Application Performance for Online Learning Lilis Endang Wijayanti; Ratna Listiana Dewanti; Fran Sayekti
Dinasti International Journal of Management Science Vol 4 No 4 (2023): Dinasti International Journal of Management Science (March - April 2023)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v4i4.1674

Abstract

This study analyzes students' perceptions of the applications used in e-learning. The study is based onthe pandemic situation which caused major changes in learning. During the pandemic, almost allclasses are conducted online. One of the online meeting media that is widely used is the Zoomapplication. The study will analyze students' perceptions of the performance of applications used foronline learning. The analysis will be based on the Technology Acceptance Model (TAM). TAMhighlights that acceptance of the information system is influenced by perceived usefulness (POU) andperceived ease of use (PEU). This study will adopt the independent variables, namely POU and PEUand analyze their influence on the performance of online learning applications. The study wasconducted in Yogyakarta. Data was obtained by distributing questionnaires to students who weretaking online classes. Data analysis used multiple regression. The results of the analysis show thatPEU and POU affect the performance of online learning applications.Keywords: Online learning, online learning application, Technology Acceptance Model.
Co-Authors Dyah Pratita Indrawati Poespita Dewi Lilis Endang Wijayanti Pulasna Putarta Ratna Listiana Dewanti Reschiwati Reza Widhar Pahlevi Reza Widhar Pahlevi Sekar Akrom Faradiza Setiyono Setiyono Setiyono Setiyono Siti Resmi Tamas Novak Tamas Novak Tri Gunarsih Yunus Indra Purnama