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This Author published in this journals
All Journal The International Journal of Accounting and Business Society Journal of Accounting and Investment Reviu Akuntansi, Keuangan, dan Sistem Informasi
Erwin Saraswati
Brawijaya University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Role of Venture Capital on Start-up Business Development in Indonesia Meita Clara Wijaya Rosa; Eko Ganis Sukoharsono; Erwin Saraswati
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.392 KB) | DOI: 10.18196/jai.2001108

Abstract

This research aimed to determine the criteria used by venture capital before investing in start-up companies, and the role of venture capital as a supporter of the start-up companies in Indonesia. This research is qualitative descriptive with a case study research approach. It was conducted in the venture capital in the city of Jakarta, using interview to collect the data. The results of this research indicate that the criteria used by venture capital before carrying out the investment process are, seeing team members, the products to be offered, marketing and exit strategies. The role of venture capital is as a supporter of the start-up companies in Indonesia by helping their funding access, assisting them to grow, supporting networking activities and mentoring, and helping them to expand the market access for the start-up products.
The Influence of Managerial Strategy and Political Connections and Company Size on Company Value Wiwik Saraswati; Eko Ganis Sukoharsono; Erwin Saraswati; Arum Prastiwi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.695

Abstract

Purpose - This study aims to test the Influence of Managerial Strategy, Political Connections, and company size on Company Value using secondary data on banking companies listed on the Indonesia Stock Exchange from 2013 to 2021.  Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 383 participants. In addition, this study used simple and multiple linear regression analysis techniques. Finding—The results showed empirical evidence that a banking company's managerial strategy cannot increase its value. Political connections also negatively affect company values. Political connections tend to get convenience facilities from the government to reduce the company's value. The size of the company can increase its value.  Practical implications—This research can also provide input into making policies and regulations in Indonesia regarding managerial strategies, political connection practices, and company sizes related to company values. Originality/value—This research has implications for theoretical enrichment. The agency is mainly concerned with the performance of companies with political connections. In addition, it enriches stakeholders' theories about managerial strategies for company value by increasing company investment. Keywords — Managerial strategy, Political Connections, Company Size, Company Value Paper Type: Quantitative Research
VALUE ADDED OF FINANCIAL STATEMENTS BASED ON TRIPLE BOTTOM LINE AT PT WIJAYA KARYA (PERSERO) TBK Muhammad Ardy Kukuh Wilangga; Erwin Saraswati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

PT Wijaya Karya (Persero) Tbk is one of Indonesia's largest construction companies. The company manages projects that necessarily involve exploiting nature or clearing land for development in its practice. In today's business world, companies must consider not only to be focused on the single bottom line (profit) but also the surrounding environment (people) and community (planet). However, in practice, the triple bottom line as a measuring tool to calculate how big the company is in promoting the triple bottom line is limited to simply following the regulations, so this concept has not been carefully put forward. This study aims to determine whether the triple bottom line is able to persuade the company to produce added value that is focused not only on profits but also on the environment and stakeholders by using Economic Value Added (EVA) as a measuring tool to test the performance of the company's financial statements. This study uses quantitative methods in reviewing the financial statements of PT. Wijaya Karya (Persero) Tbk, researchers use EVA because EVA is the best tool in determining the company's added value than measuring tools such as ROE and ROI. This research got the result that PT. Wijaya Karya (Persero) Tbk is able to provide added value every year.
REVISITING THE EFFECT OF ORGANIZATIONAL CULTURE AND GCG ON SUSTAINABILITY PERFORMANCE: STRATEGIC POSTURE AS A MODERATING VARIABLE Mohamed Omar Aabdulrahim; Erwin Saraswati; Imam Subekti
The International Journal of Accounting and Business Society Vol. 29 No. 3 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2021.29.3.4

Abstract

Purpose — There are problems that arise and are interesting to analyze the impact of organizational culture, corporate governance on sustainability performance with strategic posture as moderating variable. Design/methodology/approach — For this analysis, the population is all companies listed for Indonesia Stock Exchange Technique sampling in this research is purposive sampling. The data were collected from www.idx.co.id and other relevant sources comprising the company's website for the 2009-2018 period. The data were collected and the technical analysis used is Warp PLS programs. Findings — Based on the analysis and discussion, the results showed that there is a significant effect of organizational culture on sustainability performance, also there is a significant effect of corporate governance on sustainability performance. Practical implications — Strategic posture can be moderating variable in the relationship between organizational culture and corporate governance on sustainability performance. Originality/value — The awareness about the disclosure of sustainability in Indonesia is still low. Furthermore, environmental, societal, cultural, and governance issues are considered essential and integral aspects of company performance. Keywords — Organizational Culture, Corporate Governance, Strategic Posture, Sustainability Performance
Co-Authors Arum Prastiwi Eko Ganis Sukoharsono Imam Subekti Meita Clara Wijaya Rosa Mohamed Omar Aabdulrahim Muhammad Ardy Kukuh Wilangga Wiwik Saraswati, Wiwik