Dio Caisar Darma
@stiesam.ac.id
Department of Management
Sekolah Tinggi Ilmu Ekonomi Samarinda
DIO CAISAR DARMA is active as an independent researcher in the fields of Macroeconomics, Development Economics, Management, and other fields related to economic issues. On several occasions, he is also active as a reviewer and editorial team at JPENSI: Jurnal Penelitian Ekonomi & Akuntansi (Sinta-5), JESYA: Jurnal Ekonomi dan Ekonomi Syariah (Sinta-5), RIC: Review of Innovation and Competitiveness (DOAJ), WSEAS Transactions on Systems and Control (Q4), WSEAS Transaction on Business and Economics (Q4), ESI: Entrepreneurship and Sustainability Issues, (Q1), Journal of Economics and Management Sciences (Crossref), BMS: Business Management and Strategy (RePEc, EconsPaper), SPATIUM (Q1), JSPSDS: Journal of Scientific Papers "Social development and Security" (DOAJ), and EFISIENSI: Kajian Ilmu Administrasi (Sinta-3).
EDUCATION
Bachelor of Economics (S.E): Department of Economics, Faculty of Economics, Mulawarman University, INDONESIA from 2008-2013.
Master of Economics (M.Si): Department of Economics, Faculty of Economics and Business, Jambi University, INDONESIA from 2013-2015.
RESEARCH INTERESTS
Macroeconomics, HRM, Behaviour Economics, Regional Economics, Development Economics
Scopus Publications
Scholar Citations
Scholar h-index
Scholar i10-index
Scopus Publications
Priyagus Priyagus, Rahmawati Rahmawati, and Dio Caisar Darma
Malaysian Institute of Planners
The Indonesian government administration, which was originally centered in Jakarta, will be moved in 2024. Interestingly, the construction of the Ibu Kota Nusantara (IKN) reaps pros–cons from the community. Discussions about the IKN planning pattern continue to be debated. To conduct this event, the orientation of the article is to invite public participation (outside the government) to determine the choice of what planning format is valid for the sustainability of the new IKN development. The profiles of respondents are local netizens who often use social media to test their insights who live around the IKN. The cluster sampling survey was carried out partially using online interviews throughout the 2022 period. Besides, the data collection process only focused on 251 respondents who have skills and are certified as urban planners who are members of associations with special expertise. The collected primary data is extracted into the Chi–Square model. As a result, it detects that the planning formulation suggested by netizens has an effect on the sustainability of the IKN development. From various walks of life including: scientists, observers/environmental activists, community leaders, social media observers, and entrepreneurs, the majority consider the most realistic planning approach for the sustainability of IKNs to be green cities. For the long–term, netizens reason and assume that this concept fulfills the necessary of green open space (RTH).
Jiuhardi Jiuhardi, Zamruddin Hasid, Surya Darma, Priyagus Priyagus, and Dio Caisar Darma
Universidade Federal do Rio de Janeiro
One of the successes of regional independence is food security. The essence of this paper dedicates the linkage between small and medium industry (SMI), population (Pop), food consumption (FC), and economic growth of agriculture, forestry and fisheries (EG_AFF) on food security (FS) towards a holistic New National Capital (IKN) in Indonesia. The comparative linear regression technique frames the data set starting from 2015 to 2021. Cross-regions that are qualified in “geospatial IKN” are focused into four clusters. From this analysis approach, it resulted in two important factors: (1) when SMI, Pop, FC, and EG_AFF increased, the simultaneous effect on FS increased; and (2) SMI has partial effect on FS in Balikpapan, Pop has partial effect on FS in Kutai Kartanegara, and FC has partial effect on FS in Balikpapan, Penajam Paser Utara (PPU), and Samarinda. This finding detects that SMI, Pop, FC, and EG_AFF guarantee food security in the short term. Finally, FC stimulates long-term food security in Balikpapan, PPU, and Samarinda, but has no implications in Kutai Kartanegara. The contemporary agenda is building an integrated agro-industrial system, considering alternative suggestions related to food productivity, and revitalizing revolutionary public facilities to separate food production centers from the new central government zone.
Raden Priyo Utomo, Yohanes Kuleh, and Dio Caisar Darma
Institute of Eastern European Research and Consulting
Purpose. This paper describes the relationship between organizational management, network usage, quality of services and products, and HR productivity of members regarding the success of East Kalimantan agricultural cooperatives in a conventional versus modern perspective. A goal is based on improving landscape in conventional agricultural cooperatives, which is analogous to the lag of the four factors above.
 Methodology / approach. Comparative-descriptive analysis is used to dissect the main objectives. Enumerators collect data via interviews with owners or managers who oversee 2,748 active cooperatives. Specifically, the sample focuses on active cooperatives from ten branches in East Kalimantan which are divided into two types: 1,860 modern agricultural cooperatives and 888 conventional agricultural cooperatives.
 Results. The empirical results present the following four outputs: (1) in terms of success, there is no significant difference between conventional agricultural cooperatives and modern agricultural cooperatives even though the operating techniques are also different; (2) network usage, quality of services and products, and HR productivity of members play a superior role in the sustainability of conventional agricultural cooperatives or modern agricultural cooperatives; (3) on the other hand, i.e organizational management is proven to be able to fight for conventional agricultural cooperatives in a positive way; (4) in the case of modern agricultural cooperatives, organizational management does not support success. 
 Originality / scientific novelty. This paper proposes a thematic study in a new direction that compares the performance of modern agricultural cooperatives with conventional agricultural cooperatives based on a measure that represents the level of success.
 Practical value / implications. Today, the presence of technology is a practical solution that controls the majority of jobs, such as operating cooperatives. Recognizing crucial changes, one that must be addressed by agricultural cooperatives is the latest adjustments. However, it is not enough to focus only on the innovation aspect, but also to improve the internal organization of the cooperative, which will enable cooperation between generations of members to foster ethics, awareness and commitment. These findings offer valuable education to supervisory commissions, especially modern agricultural cooperatives, to modify organizational management mechanisms according to the capacity of members.
Erwin Kurniawan A., Irwansyah Irwansyah, Yundi Permadi Hakim, and Dio Caisar Darma
Uniwersytet Lodzki (University of Lodz)
The term ‘destination security’ is found in the customs and norms applied to prevent conflicts between tourism actors, local communities and the surrounding environment. The emergence of resistance to a destination because of its ‘dark side’, both those interested or actually visiting, cannot be separated from the fact that tourists are victims of violations of the law. The purpose of this study is to explore the effect of criminal acts on the numbers of tourists in Samarinda. Operationally, the core variables are divided into material effects, non-material effects and tourist volume. The data sample focuses on local, domestic and international tourists visiting popular sites in Samarinda during 2011–2021. The results of the investigation found that both material and non-material effects contributed to reducing the volume of tourists in the short term. In the long term, the presence of extortion, theft, sexual harassment and racism seems likely to reduce the volume of tourists.
Rosyadi Rosyadi, Surya Darma, and Dio Caisar Darma
International Information and Engineering Technology Association
Tri Cicik Wijayanti, Suparjo Suparjo, Dio Caisar Darma, and Zainal Abidin
Shima Publishing
Happiness is a current topic being exposed by emerging markets. In a constructive analogy, happiness is not only discussing the distribution of wealth, but also the revitalization of the environment that allows people to enjoy productive, long and healthy lives. Apart from generating profits, one of the company's dedications is distributing CSR. Companies that have capabilities must also be sensitive to WLB, especially to residents who live near the operating area. This study elaborates on the link between CSR and happiness through WLB. Of the 273 sample quotas, 214 of them agreed to be interviewed. Respondents who were invited were small fishermen from East Sebatik Island who received CSR financing from active companies engaged in coastal tourism and sand mining. With the CFA method, the following conclusions are found: (1) allocation from CSR strengthens WLB; (2) WLB plays a direct role in meaning of life and satisfactions, but not in feelings; (3) through WLB, CSR supports the meaning of life and satisfactions positively; (4) CSR actually does not affect the feelings mediated by WLB. For the case on East Sebatik, CSR practices in distributing grants to small fishermen are short-term in nature. In the principle of a sustainable environment, CSR transfer must contain things that are more comprehensive. The motivation for this research is to contribute to the practical interests of stakeholder actors, especially the government, by paying more attention to long-term policies in the fisheries sector. In addition, theoretical development is aimed at improving methodology in assessing fishermen's happiness to be more current, relevant, and specific by considering aspects beyond social and economic.
Surya Darma, Yundi Permadi Hakim, Erwin Kurniawan A, Dio Caisar Darma, and Suparjo Suparjo
Asian Economic and Social Society
The cause of market failure is the lack of synchronization between supply and demand, or vice versa. Initially, corn was considered as a substitute and a complementary commodity for food, but now it has turned into a basic need for people in Indonesia, especially when they celebrate the new year. The main aim of this study is to examine the interaction between the demand side and the supply side. The study was carried out by inviting 9,850 respondents in Samarinda City to be surveyed regarding interest, tradition, taste, price, opportunity, profit, production cost, and distribution. Empirical testing was used to interpret the data, including correlation, reliability, and validity. Constructive validity was found in the market behavior function, where the indicators of consumer demand (p < 0.01) and produce supply (p < 0.01) have a significant effect. Also highlighted were production cost and distribution, both of which have a positive channel and are closely related to the other six indicators. The consistent performance of production cost and distribution supported further evidence providing stability of measurement results. Additionally, tradition and opportunity also produced high coefficients in the reliability test. We can further examine empirical results by including other dimensions, such as social, psychological and individual factors. In addition, diagnostic transformations need to be highlighted where market trends can change along with the growth of other commodities.
Fitriadi Fitriadi, Jiuhardi Jiuhardi, Arfiah Busari, Yana Ulfah, Hakim Permadi, Erwin Kurniawan, and Dio Darma
Centre for Evaluation in Education and Science (CEON/CEES)
This paper diagnoses the determination of Covid-19 on economic and social aspects in Indonesia. Panel data collected from 34 provinces in Indonesia for the 2020-2023 period supports the quantitative method. Three analyzes (Spearman, Kendall, and Pearson) were used to measuring the relationship and its partial effect. Research findings indicate that Covid-19 cases have a negative impact on labor productivity , migration, domestic violence, and sexual harassment. From other results, per capita spending , well-being, unemployment, and poverty actually increased when there was a surge in Covid-19. For the Spearman rho correlation, with a degree of 1 percent (p < 0.01), there is a significant effect between capita spending on well-being, per capita spending and well-being on migration, and poverty on labor productivity. Tested by Kendall's tau and Pearson, the Covid-19 tragedy positively affected per capita spending, well-being, unemployment, poverty, and mortality, but labor productivity, migration, domestic violence, and sexual harassment were negatively affected by Covid-19. The partial probability level (p < 0.05 and p < 0.01) reveals a significant effect of per capita spending on well-being, migration on per capita spending and well-being, and poverty on labor productivity. Although per capita spending has a significant impact on well-being (5 percent confidence level), there is a slight difference from the Pearson test, where with a tolerance limit of 1 percent, poverty affects sexual harassment significantly. Covid-19 has taught many things, so that humanity does not disappear with conditions that seek peace. Policy makers need to schedule a more inclusive national and regional resilience system.
Ramadania Ramadania, Ratnawati Ratnawati, Juniawati Juniwati, Nur Afifah, Heriyadi Heriyadi, and Dio Caisar Darma
The London Academy of Science and Business Limited
This paper is devoted to building a miniature of an impulse buying behaviour in department stores, which is influenced by hedonic shopping value, store environment, and price discount factors, which involve the role of positive emotions as a mediator. A comparative causal-based quantitative approach examines empirical relationships. Characteristics of the questionnaire invite respondents to be surveyed at Matahari and Transmart Department Stores in Pontianak who are instructed to use purposive sampling. In the next procedure, interpreting the data is processed with SmartPLS, which emphasizes the structural model. The results of the investigation demonstrated that hedonic shopping value had a significant effect on positive emotions at Matahari and Transmart. However, the store environment actually has a significant effect on positive emotions at Transmart, but has no effect at Matahari. It was also detected that positive emotions have a significant effect on impulse buying at Matahari. Interestingly, it has no impact in the case study at Transmart. Later, hedonic shopping value appeared to have a significant effect on impulse buying at Transmart, while at Matahari it did not. Further exploration also found that the store environment had a significant effect on impulse buying at Matahari, while at Transmart it had no effect. This work also confirms that the discount has no effect on impulse buying at Matahari and Transmart. The motives for impulse buying, hedonic behaviour, and positive emotions need to be adjusted to the broader analysis design in the future. There are striking differences with previous studies, thus providing a gap that is very suitable for the context of impulse buying.
Sri Langgeng Ratnasari, Nomahaza Mahadi, Nur Anis Nordin, and Dio Caisar Darma
Institute of Public Administration Zagreb
This paper examines the role of social trust in influencing ethical work climate and decision-making. Moderated regression analysis was used to analyse the data. A survey was carried out at the Ministry of Entrepreneur and Cooperative Development (MECD) in Malaysia, and was completed by all 349 employees, which permitted a comprehensive overview. We found that company interest, friendship, team play, and personal morality were closely related to increasing social trust (p <0.05). Social trust also mediated a positive impact of company interest, friendship, team play, and personal morality on decision-making with p <0.05. Rules and procedures had no significant impact either on social trust or decision-making. Eight hypotheses were confirmed, while two were rejected. Implications for practice and research are discussed.
This study explores market timing and stock selection by investment managers during the Covid-19 in Indonesia. By applying several sample criteria to the population of mutual funds registered at OJK, we found 55 stock mutual funds using the purposive sampling. We processed data using the STATA16 computer program. The Treynor-Mazuy conditional inflation and exchange rate model, according to the findings of this study, can show that market timing and stock selection for mutual fund managers have a positive and significant impact on improving the performance of equity fund portfolios during the pandemic in Indonesia. In Indonesia, there are 5 equities mutual funds having positive or market timing skills, accounting for 9.09 percent of all equity mutual funds, whereas the remaining 90.91 percent do not. The positive coefficient of the gamma variable shows that the investment manager’s ability to market time is expected to result in higher stock mutual fund returns. Positive or stock selectivity characteristics are available in 45 equity mutual funds, or 81.18 percent. The contribution of this study focuses on exchange rate and inflation. However, there needs to be a relevant followup comparison before the pandemic occurs. In addition, it is necessary to consider other elements in the macro-economy.
Fitriadi Fitriadi, Jiuhardi Jiuhardi, Arfiah Busari, Yana Ulfah, Y. Permadi Hakim, Erwin Kurniawan A., and Dio Caisar Darma
Ital Publication
In the 21stcentury, the tragedy of the pandemic shocks the world. This non-natural disaster is called COVID-19. Its dominant effect is also worrying about social and economic conflicts at local, national, and even international levels. The orientation of this research is to investigate the impact of COVID-19 on the socioeconomic aspects in Indonesia from 2020-2022. We set the research using official/secondary publications. Data analysis was interpreted in three formats: Pearson, Kendall’s, and Spearman’s correlations. It channelled empirical testing through Microsoft Excel and SPSS v.25. Social items include migration, mortality, domestic violence, and sexual harassment, while the nine economic items are per capita spending, well-being, unemployment, poverty, and labor productivity. Then, statistical instruments were reviewed based on the correlation coefficient and level of significance (5% for Pearson and 1% for Kendall’s and Spearman’s). The results are not much different between Pearson’s approach, Kendall’s and Spearman’s. In Pearson model, it proved a negative correlation when COVID-19 increases, so migration, unemployment, poverty, and labor productivity decrease. COVID-19 has had a positive impact on mortality, domestic violence, sexual harassment, per capita spending, and well-being. In Kendall’s and Spearman’s tests, poverty and labor productivity have actually increased because of COVID-19. Implementing semi-lockdown is a priority so that the social and macroeconomic constellations continue without ignoring the latent dangers of COVID-19. The limitations of the study are discussed in the future. Doi: 10.28991/esj-2022-SPER-012 Full Text: PDF
Surya Darma, Dirga Lestari, and Dio Caisar Darma
Academic Research Publishing Group (Publications)
Wine has historical importance to the Moldovan economy. Since the 18th century, it is noted, this commodity has contributed to revitalizing the export market and has prospered many workers. It’s not enough to stop there. Wine also plays a role in lifting Moldova’s status because it is an inspiration for other countries that have similar potential in rural areas. The goal of this research was to identify how large the land size, seed, and labor are for the productivity of wineries in Moldova with 2 models. We intend to examine and explain the relationship between independent and dependent variables using panel data in 5 regional units (Bălţi, Chisinau, Bender, Gagauzia, and Transnistria). The analytical tool used is a multiple regression through SPSS software. Empirical findings produced are that there is a positive significant influence on land size and labor on productivity, while the seed has a negative-significant effect.. This discovery also resulted in an important experience, which is regulated to stimulate the productivity and potency of wine through the relaxation of the agrarian sector.
Ramadania Ramadania, Titik Rosnani, Rizky Fauzan and D. Darma
Academic Publishing House Researcher
The modernization in information technology (IT) has influenced the changes in the education industry. IT Utilization has provided users with many benefits. There are issues of security and privacy arising. This exploration examines the perceived risk and the e-service convenience of the satisfaction and trust of academic-online users at the University of Indonesia. Data collected by distributing the questionnaires to 220 respondents at two state universities and one private university in Indonesia. The sampling method applied from the convenience and purposive sampling technique, which is distributed to users, namely students, lecturers, and administrative staff. The data analyzed using path analysis. A results show that decision convenience, transaction convenience, and post-benefit convenience have a significant effect on academic-online user satisfaction. There is no influence of other factors such as perceived risk, access convenience, and benefit convenience on user satisfaction academic-online at college. This research also proves that satisfaction has a positive influence on user trust.
I Gusti Ayu Manuati DEWI, , I Gede RIANA, Jati KASUMA, Erin MCGUINNESS, Siti MARIA, Dio Caisar DARMA, , , ,et al.
Asociatia de Geografie
This study examines the relationship between Psychological Ownership (PO) on Job Satisfaction (JS) and Organizational Citizenship behaviour (OCB). Using 240 front-line samples from five-star hotel workers, these studies are quantitatively planned. Empirical data were collected from employees via a questionnaire and analysed using Partial Least Square (PLS). The results indicate that Psychological Ownership and Job Satisfaction enhance the Organizational Citizenship behaviour, but the Psychological Ownership has a stronger impact. This result also provides evidence that there is a disparity in control between the employee's personality and their attitude toward their actions at the workplace. The findings of this article can provide insights to improve the Organizational Citizenship behaviour of employees, and that management must pay attention to personalities of employees, as personality traits of workers appear to influence Organizational Citizenship behaviour. This study examined the attitude effect (JS) and personality traits (PO) against OCB. Theoretically, some previous studies suggest that the predictors of OCB are JS and organizational engagement as indicators of the attitudes of the employees. Thus, this study would investigate JS, PO and OCB at well-known hotels in Bali, Indonesia.
Muhammad Ridlo ZARKASYI, Dhika Amalia KURNIAWAN, and Dio Caisar DARMA
SC ASERS SRL
The push for the “halal tourism’ attribute in Muslim countries is quite enthusiastic. There are great interest and encouragement from tourists. Explicitly, currently, several regions in Indonesia such as Ponorogo Regency are trying to realize this concept. In this paper, we have the ambition to see how much influence “halal tourism’ has in Ponorogo Regency. Through variable boundaries, the relationship between religiosity, awareness, and interest can be found. This study attempt to reach all stakeholders who are already involved in the tourism sector. The survey approach was carried out by open interviews, where data was collected based on 409 informants. A multiple linear regression model is applied to answer the hypothesis design empirically. As a result, the informants who are divided into 5 groups who have experience in the field of tourism consider the concept of ‘halal tourism’ quite urgent to be revitalized. Other analyzes also found that religiosity and awareness had a significant effect on interest (p <0.05). Awareness plays an important role in the relationship between religiosity and interests. The originality of this invention lies in the elements (variables and items) used, therefore it deserves to be used as a reference at a later date by decision-makers.
Saida Zainurossalamia ZA, Siti Amalia, Dio Caisar Darma, and Musdalifah Azis
UGM Press
Happiness, human development, level of competitiveness, and capacity in innovation all play an important role in spurring long-term sustainable economic growth. This study presents the relationship between these factors—happiness, human development, competitiveness, and innovation in the ASEAN region—in how they influence economic growth. To date, there has been a lack of research on this specific issue, and thus it is an interesting and little-known one to study. Panel data were used comprising a combination of time series and cross-sections. The object of the study was ASEAN member countries using the multiple linear regression method. For the years of 2013–2019, we found that overall economic growth had a real impact. The results showed that human development and global innovation are two-way related to economic growth (positive and significant). Conversely, there was an insignificant influence of happiness and competitiveness on economic growth. Competitiveness, in particular, can reduce the level of economic growth. The policy considerations pursued by countries in ASEAN are through the respective governments’ strategic steps to improve the productivity of their populations, because human resources are needed not only as objects but actors in economic activities themselves in managing development.
Ramadania RAMADANIA, , Yahya Al FATIH, Dio Caisar DARMA, Fenty FAUZIAH, , , and
Asociatia de Geografie
In this period, traveling has become one of the activities most in demand by the community, many people try to get rid of boredom by switching to traveling. The purpose of this research is to investigate the impact of lifestyle among millennials on their attitude toward traveling activities. We use survey research that is conducted to understand the causal relationships between variables with the use of a questionnaire as the instrument to obtain data. The questionnaire is distributed to 100 samples who fulfill the requirements. The sample is millennials in Pontianak City who are between 20 - 39 years old. The data analysis method used is Structural Equation Model Partial Least Square (SEM-PLS) method using SmartPLS 3.0 software. The hypothesis is the lifestyle and travel motivation have an effect to tour preferences. Furthermore, lifestyle, travel motivation, and tour preferences have an effect on consumer intention to travel. The result of this research shows that all the hypotheses are accepted. Not a few people think traveling has become a hobby and lifestyle because traveling itself has become a trending topic in the community.
Suparjo Suparjo, Surya Darma, Nia Kurniadin, Jati Kasuma, and Priyagus Priyagus
EconJournals
Adi Wijaya, Jati Kasuma, Tănase Tasenţe, and Dio Caisar Darma
Journal of Eastern European and Central Asian Research
This article examines the effects of DP, HI, and HDI on LF and EG in Romania for the period 2013-2019. By using path analysis, we need to divide into two models (direct effect and indirect effect. With a time series database, calculations can be presented through the data obtained in the annual report. The article documents six important findings, including the variables DP, HI, and HDI supports EG significantly. Moreover, HDI and LF also play an important role in EG significantly, but HDI is the single most striking variable from the hypothesis test, it is proven that the effect also has a significant effect on EG through LF. This evidence offers insights to stakeholders that there needs to be an emphasis from DP and HI so that they can play a real role for the success of the population's welfare.
Rahmawati RAHMAWATI, , Kiki OKTORA, Sri Langgeng RATNASARI, Ramadania RAMADANIA, Dio Caisar DARMA, , , , and
Asociatia de Geografie
Lombok is a tourist destination that presents interesting diversity for tourists. During its development, Lombok has applied the concept of halal tourism which includes services, serving halal food, spiritual needs, communication, and other matters related to ha lal branding. This study focuses on informants' perceptions of the relationship between tourism index, experience quality, and revisit intention of tourist destinations in Lombok. The study was conducted by surveying 87 tourists who came from Indonesia, specifically Muslims, those who have stayed in Lombok and have visited at least in the last 24 months. The most suitable informant unit in the sample is purposive. We use the PLS analysis model to simplify data processing. The findings of the study are divided into 3 hypotheses which explain that the season index has a significant effect on experience quality. Furthermore, experience quality has a significant effect on revisit intention, and the tourism index has no significant effect on revisit intention. The novelty of this study lies in the uniqueness of the object, analysis model, and variables that have been designed so that it is very interesting in its presentation and is a distinct difference from other studies.
Adi Wijaya, Surya Darma, and Dio Caisar Darma
International Information and Engineering Technology Association
Received: 21 June 2020 Accepted: 16 August 2020 City morphology can be formed due to interaction either spatially or the socio-economic community in it. This study aims to determine the classification of fast-growing and growing quadrant areas in East Kalimantan Province, the central growth region and the highest relationship between spatial interactions between the growth centers and the hinterland region. The type of this research is quantitative descriptive research because this research is presented with numbers during 2014-2018. Data used is based on secondary data obtained from the site of the Central Statistics Agency and other related agencies. The analytical tool used is the Klassen Typology and Gravity Index, then processed using Microsoft Excel. The results of the empirical study show that there is one area in East Kalimantan Province that is classified as Quadrant I (Fast Forward and Growing Area), namely East Kutai Regency, and there are dominant seven regions classified in Quadrant III (Rapid Developing Areas), and none occupy Quadrant I (Disadvantaged Region). The area is the center of growth in East Kalimantan Province, namely Berau Regency. Meanwhile, Samarinda City with the highest spatial interaction (attractiveness and potential) with a growth center in Kutai Kartanegara Regency (hierarchy I).
Muhammad Ikbal, Irwansyah Irwansyah, Ardi Paminto, Yana Ulfah, and Dio Caisar Darma
Horizon Research Publishing Co., Ltd.
We explored the specific context of financial statements of fraud in Indonesia based on empirical evidence. We also explored the lineament of fraudulent financial reporting in Indonesia. This research is important because it will greatly assist the auditor in understanding the pattern and form of fraud, to be able to detect and report these illegal actions. We used a mixed-method of surveying and observation to collect data. Our finding is that the financial statement of fraud is a case throughout the world. The most dominant fraud in Indonesia is the problem of recognition of inappropriate income and secondly related to the improper valuation of assets. We also found something else, that the higher the auditor's experience, the easier it was to find and detect fraud on financial statements and that auditors who hold CFE certificates found more cases of financial reporting fraud during the audit process compared to auditors without CFE certificates. This research contributes to the development of literature by broadening the understanding of academics and practitioners of various fraud profiles that are generally carried out in Indonesia.
RECENT SCHOLAR PUBLICATIONS
MOST CITED SCHOLAR PUBLICATIONS
GRANT DETAILS
Kajian Dampak Perhutanan Sosial di Kabupaten Berau (Provinsi Kalimantan Timur)
Kementerian Lingkungan Hidup dan Kehutanan (Jakarta Pusat, Jakarta)2018-02 to 2018-03|Contract
Part of GRANT_NUMBER: S.39/PSKL/SET/
Sensus Ekonomi (SE) 2016
Badan Pusat Statistik (Samarinda, Kalimantan Timur)2016-05 to 2016-05|Contract
Part of GRANT_NUMBER: B974/BPS/6130-SE2016/12/2015
URL:
Lecture; Researches
STIE Samarinda (Samarinda, Kalimantan Timur)2016-01 to present|Contract
GRANT_NUMBER: Nomor: 01/YPIKh/SK/I/2016
Layanan Penelitian (BKPM-RI & Surveryor Indonesia)
Surveryor Indonesia (Jambi, Jakarta)2014-04 to 2014-05|Contract
Part of GRANT_NUMBER: 247/HRD/Recruitment-PTSI/III/2014
Sensus Pertanian 2013
Badan Pusat Statistik (Samarinda, Kalimantan Timur)2013-05 to 2013-05|Contract
Part of GRANT_NUMBER: (0541) 743661
Sensus Penduduk (SP) 2010
Badan Pusat Statistik Kota Samarinda (Samarinda, Kalimantan Timur)2010-05 to 2010-06|Contract
Part of GRANT_NUMBER: BPS6472/SP2010/KORTIM/0601006
CONSULTANCY
Faculty of Economics, Universitas Negeri Yogyakarta: Yogyakarta, Special Region of Yogyaka, ID
2021-02-04 to present | Reviewer in EFISIENSI: Kajian Ilmu Administrasi ( Department of Administration Education)Service
Entrepreneurship and Sustainability Center: Vilnius, Vilnius, LT
2020-11-24 to present | Reviewer in Entrepreneurship and Sustainability Issues (ESI) (Management and Business)Service
Sekolah Tinggi Ilmu Ekonomi Al-Wasliyah: Sibolga, Sumatera Utara, ID
2020-10 to present | Mitra Bestari in JESYA (Jurnal Ekonomi dan Ekonomi Syariah) (LPPM, Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga)Service
World Scientific and Engineering Academy and Society: Athens, Attica, GR
2020-08 to present | Reviewer in WSEAS Transactions on Business and Economics and WSEAS Transactions on Systems and Control (Business, Economics, System, and Control)Service
Institute of Architecture and Urban & Spatial Planning of Serbia: Belgrade, RS
2020-10-21 to 2020-11-17 | Reviewer in SPATIUM (Architecture, Urban, and Spatial Planning )Service
Juraj Dobrila University of Pula: Pula, Pula, HR
2020-03-09 to 2020-03-09 | Reviewer in Review of Innovation and Competitiveness (RIC) (Faculty of Economics and Tourism "Dr. Mijo Mirkovic")Service
SOCIAL, ECONOMIC, or ACADEMIC BENEFITS
Ukrainian Scientific Community: Kyiv, UA
2020-12 to present | Members of the Editorial Board in Journal of Scientific Papers “Social Development and Security” (JSPSDS) (Public Organization) Invited position
Universitas Islam Lamongan: Lamongan, East Java, ID
2020-11 to present | Editorial Team in JPENSI (Jurnal Penelitian Ekonomi dan Akuntansi) (Department of Accounting, Faculty of Economics) Invited position
Macrothink Institute: Las Vegas, Nevada, US
2020-10-30 to present | Editorial Team in Business Management and Strategy (BMS) (Management) Invited position
Ideas Spread Publisher: New York, NY, US
2020-10-07 to 2021-10-07 | Member of Editorial Team in Journal of Economics and Management Sciences (Economics and Management) Invited position