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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdi Masyarakat (JAM) Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal for Social Responsibility Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen MOVE: Journal of Community Service and Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES) International Journal of Social Science, Education, Communication and Economics Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting and Finance Management (JAFM) JIPkM Journal of Social Science DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Research Horizon Riset Akuntansi dan Keuangan Indonesia Jurnal Pena-Mas Akuntansi Proceeding International Annual Conference Economics, Management, Business, and Accounting Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Erna Setiany
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Other

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The Impact of Transfer Pricing, Return on Assets, Leverage, Firm Size, and Tax Havens toward Income Shifting (An Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019–2022) Bahiyyah, Siti Lu’lu’ul; Setiany, Erna
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5692

Abstract

The study was conducted with the aim of analyzing the influence of transfer pricing, return on assets, leverage, firm size, and tax haven on income shifting (an empirical study of energy sector companies listed on the Indonesia Stock Exchange from 2019-2022. The method used a quantitative method with an explanatory research type. The populations selected of the study are all Energy Companies listed on the IDX from 2019-2022 by totaling 75 Companies. The sampling technique of the study used a purposive sampling technique. The data analysis method used panel data with the Eviews software program version 10. The study found that transfer pricing has no effect on income shifting, return on assets has effect on income shifting, leverage has effect on income shifting, firm size has effect on income shifting, and tax haven has effect on income shifting in energy sector companies listed on the IDX for the period 2019-2022.
The Urgency of Digitalization Vis-a-Vis Business Trends (Indonesia Case) Lucky Nugroho; Surender Mor; Diah Iskandar; Erna Setiany; Daru Asih; Febyola Mellin
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this conceptual paper is to understand how entrepreneurs cope with the challenges posed by Gen Z and Millennials consumers in the era of COVID-19, the era of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA), the era of Industrial Revolution 4.0 and consumer retention under this uncertain business environment. We employed a descriptive-qualitative method to analyse Indonesia's Gen Z and Millennials. The findings infer that present-day entrepreneurs have swiftly adapted to the earlier challenges and successfully survived and competed with businesses. The study suggests that the needs and desires of Gen Z and Millennials, new normal conditions, the VUCA era, and the Industrial Revolution 4.0 emerged as crucial factors for entrepreneurs in adapting to the business in uncertain scenarios. The paper's inferences can be significant for entrepreneurs, businesses, and future researchers as it provides information, references, and scientific treasures for entrepreneurs, businesses, and consumers, especially Gen Z and Millennials.
Financial Planning for Female Micro-Entrepreneurs in Malaysia Erna Setiany; Nurul Hidayah; Deden Tarmidi; Khozaeni Bin Rahmad; Afzal Izzaz Zahari
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vx8am122

Abstract

Female migrant workers and Indonesian-descent micro-entrepreneurs in Malaysia face practical constraints in financial literacy, household–business cash-flow separation, and cross-border financial planning. This international joint community service—organized by Universitas Mercu Buana (UMB) with PERMAI Pulau Pinang and Universiti Sains Malaysia (USM)—delivered a contextualized training on budgeting, saving, and simple record-keeping for Indonesian communities in Pulau Pinang. The method combined partner mobilization, needs scoping, a face-to-face workshop, and a post-activity focus group discussion to inform sustainability steps. Thirty-three participants attended on 27 April 2025 at Yayasan An-Nahdhoh. Immediate outcomes included clearer understanding of household budgeting, the importance of separating personal and micro-business cash flows, and better coordination of remittances with families in Indonesia. Public outputs (video and mass-media coverage) enhanced accountability and replication potential. The findings suggest that simple, behaviorally oriented tools—delivered via trusted diaspora partnerships—can improve planning readiness and support micro-enterprise resilience
Determinant of Intellectual Capital Disclosure in Indonesian Listed Companies Meiriza, Nahda; Lukviarman, Niki; Setiany, Erna
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.852

Abstract

This study aims to evaluate and analyze the factors (firm size, profitability, leverage, audit firm type, and industry type) of intellectual capital disclosure (ICD) in the annual reports of Indonesian listed businesses. The information was extracted from the 2020 annual reports of 71 selected publicly traded corporations. The sample technique incorporated stratified sampling. In this study, multiple linear regression analysis models are used for model analysis. The conclusions that can be derived from this study based on the data analysis findings and the prior discussion are that firm size and industry type were proven to be determinants of ICD in the annual reports of Indonesian listed companies, implying that they have some influence on the ICD. Conversely, the findings of this study's variables for profitability, leverage, and audit firm type indicate that these factors have no significant impact on the extent of ICD. Penelitian ini bertujuan untuk mengevaluasi dan menganalisis faktor-faktor (ukuran perusahaan, profitabilitas, leverage, jenis perusahaan audit, dan jenis industri) dari pengungkapan modal intelektual (ICD) dalam laporan tahunan perusahaan terdaftar di Indonesia. Informasi tersebut diambil dari laporan tahunan tahun 2020 dari 71 perusahaan publik terpilih. Teknik pengambilan sampel yang digunakan adalah stratified sampling. Dalam penelitian ini, model analisis regresi linier berganda digunakan untuk analisis model. Kesimpulan yang dapat diambil dari penelitian ini adalah bahwa ukuran perusahaan dan jenis industri terbukti menjadi penentu ICD dalam laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia, yang menyiratkan bahwa mereka memiliki pengaruh terhadap ICD. Sebaliknya, temuan variabel penelitian ini untuk profitabilitas, leverage, dan jenis perusahaan audit menunjukkan bahwa faktor-faktor ini tidak berpengaruh signifikan terhadap tingkat ICD.
Pelapor Kecurangan: Persepsi Kerugian Personal, Status Pelanggar, Dukungan dan Perlindungan Organisasi Setiany, Erna; Zamzami, Annisa Hakim; Agustiningsih, Sri Wahyu
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.194 KB) | DOI: 10.20961/jab.v20i2.556

Abstract

Employee participation as a whistleblower is still low. This is due to various factors that make employees reluctant to report the fraud they have encountered, such as perceptions of personal loss and the status of offenders. On the other hand, there are factors that allow employees to blow the whistle, such as organizational support and protection. Thus, this study examines personal cost factors, offender status, organizational support and protection against internal whistleblowing intentions. Respondents of this study were 112 accounting students who have worked in both the private and government sectors in DKI Jakarta. The results showed that only organizational protection had a significant effect on internal whistleblowing intentions. Meanwhile, personal costs, violator status, and organizational support have no significant effect on internal whistleblowing intentions.Partisipasi karyawan menjadi whistleblower masih tergolong rendah. Hal ini disebabkan oleh berbagai faktor yang membuat karyawan enggan untuk melaporkan kecurangan mereka temui, seperti persepsi kerugian pribadi dan status pelanggar. Dilain sisi terdapat factor yang memungkinkan karyawan untuk melaporkan kecurangan, seperti dukungan dan proteksi organisasi. Dengan demikian penelitian ini menguji faktor persepsi kerugian pribadi, status pelanggar, dukungan dan proteksi organisasi terhadap niat pelaporan kecurangan internal. Responden penelitian ini adalah 112 mahasiswa akuntansi yang sudah bekerja baik sektor swasta maupun pemerintahan di DKI Jakarta menggunakan kuisioner dan dianalisis menggunakan SEM berbasis kovarian dengan Smart PLS 2.0. Hasil penelitian menunjukkan bahwa hanya perlindungan organisasi yang signifikan berpengaruh terhadap niat pelaporan kecurangan internal. Sedangkan spersepsi kerugian pribadi, status pelanggar, dan dukungan organisasi tidak signifikan berpengaruh terhadap niat pelaporan kecurangan internal.
Pengaruh Corporate Governance Terhadap Pengungkapan Forward-Looking Information Novia, Irma; Lukviarman, Niki; Setiany, Erna
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (820.128 KB) | DOI: 10.20961/jab.v21i2.690

Abstract

This study investigated the influence of corporate governance on the disclosure of forward looking information The Secondary data for the study collected from  annual report of consumer goods industry manufacturing companies that listed in  Indonesia Stock Exchange for 2017-2019, by using purposive sampling technique, 122 annual reports were obtained as the research sample. Model Analysis in this research is multiple linear regression analysis models. The results of this study showed that the board size and the frequency of audit committee meetings has a positive and significant effect on disclosure of forward looking information, the proportion of independent audit committees has a negative and significant effect on disclosure of forward looking information and the proportion of board independence, public ownership and audit quality have no significant effect on disclosure of forward looking information.Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap pengungkapan forward looking information. Data sekunder yang digunakan dalam penelitian ini yaitu data dari laporan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019, dengan teknik purposive sampling didapatkan 122 laporan tahunan sebagai sampel penelitian. Untuk pengujian hipotesis, peneliti menggunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris dan frekuensi rapat komite audit berpengaruh positif dan signifikan terhadap  pengungkapan forward looking information, proporsi komite audit independen berpengaruh negatif dan signifikan terhadap pengungkapan forward looking information dan proporsi komisaris independen, kepemilikan publik dan kualitas audit tidak berpengaruh signifikan terhadap pengungkapan forward looking information. 
The Moderating Role of Financial Performance on Governance and Firm Characteristics toward Sustainability Disclosure Saddam Hussin; Erna Setiany
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.812

Abstract

The growing importance of sustainability reporting has prompted companies to pay closer attention to factors influencing its disclosure. This study investigates the effect of board size, CEO educational background, firm size, and leverage on sustainability report disclosure, with financial performance acting as a moderating variable. The research focuses on energy sector companies listed on the Indonesia Stock Exchange that published both financial and sustainability reports between 2019 and 2023. Purposive sampling was employed to select the sample, and data were analysed using panel data regression in EViews 12, with hypothesis testing conducted through t-tests. The findings reveal that board size and CEO educational background do not significantly influence sustainability report disclosure, whereas firm size and leverage have a positive impact. Furthermore, financial performance moderates these relationships: it weakens the effect of board size and CEO education on disclosure, but strengthens the influence of firm size and leverage. These results highlight the critical role of financial performance in shaping sustainability reporting practices, providing insights for both policymakers and corporate management in promoting transparency and accountability.
The Effect of Sustainable Finance, Intellectual Capital, and Investment Opportunity Set on Financial Performance Saskia Indriani; Erna Setiany
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1488

Abstract

The objective of this research is to examine the impact of sustainable finance, intellectual capital, and investment opportunity on the financial performance of 34 banking firms listed on the Indonesia Stock Exchange. Data from the years 2018 to 2022 were utilized for this study. Purposive sampling was employed as the sampling method. The required data was gathered from annual reports accessible on the websites of the respective companies. Panel data regression was utilized for data analysis. The initial hypothesis testing revealed that sustainable finance did not notably impact the financial performance of banking firms listed on the Indonesia Stock Exchange. Contrarily, the subsequent tests showed that environmental performance and investment opportunity set had a beneficial and significant influence on the financial performance of these banking companies.
Counseling and Making Environment Friendly Cleansing Using Fruit and Flower Extractsin The Framework of Increasing The Welfare of Teachers and Preparing Independent Entrepreneurship For SMA-IT Studentsriyadhussholihiin Islamic Boarding School- Cimanuk-Pandegelang I G A Arwati; Hari Setiyawati; Gian Villany Golwa; Wiwit Suprihatiningsih; Erna Setiany; Yudhi Herliansyah; Siti Choiriah; Suharmadi Suharmadi; Safira Safira; Sri Purwaningsih; Puji Rahayu; Riri Pratiwi
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.225

Abstract

This community service is carried out in the context of foreign cooperation where the partner is Professor Dr. Yusliza Mohd Yusoff from Universiti Malaysia Terengganu (UMT). We carry out this community service activity with the theme "Counseling and Making Environmentally Friendly Cleaners Using Lime Extract In the Context of Improving the Welfare of Teachers and Preparing Independent Entrepreneurship for SMA-IT Students at the Riyadhussholihiin-Cimanuk- Pandegelang Islamic Boarding School.” The targets in this activity were teachers and students of class XII SMA-IT at the Riyadhussholihiin-Cimanuk-Pandegelang Islamic Boarding School. They were given training and directly practiced making eco-friendly cleaners using lily extract. The PPM team will also provide assistance until the product can actually be marketed. The initial target for this product is to be used alone and sold to the laundry unit at the Riyadhussholihiin Islamic Boarding school. The next target will be sold to people outside the Riyadhussholihiin Islamic Boarding School. Activities will begin in February 2023 (In Syaa Allah) and end in June or July 2023. However, assistance will continue to be carried out to maintain the continuity of these activities.Professor Dr. Yusliza Mohd Yusoff s as a partner will inspect the field directly or monitor through the Vicon Zoom Meeting. The results of these activities are in the form of increased welfare for teachers obtained from the sale of environmentally friendly cleaning products. Also for students after graduation they can do entrepreneurship to make these products, both students who continue their studies and those who do not continue their studies can still do entrepreneurship. Evaluation can be done by monitoring the location after the community service implementation period is over. Assistance will continue to be carried out to maintain the continuity of the production and sales process.
The Influence of Capital Intensity, Executive Compensation, Political Connections, Profitability, and Leverage on Tax Aggressiveness (Empirical Study on the Mining Sector Listed on the Indonesia Stock Exchange in 2020-2023) Radhika Santriafi; Erna Setiany
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32516

Abstract

Tax planning actions using methods that are classified as legal (tax avoidance) or illegal (tax evasion) with the aim of reducing the tax burden are called tax aggressiveness. The aim of this research is to analyze the influence of capital intensity, executive compensation, political connections, profitability, and leverage on tax aggressiveness (empirical study of the mining sector listed on the Indonesian Stock Exchange in 2020-2023). The sample obtained was 34 companies using a purposive sampling method over a period of 4 years so that the total data studied was 136. The data analysis technique in this research was multiple linear regression analysis. The results of the analysis show that capital intensity has a negative effect on tax aggressiveness, executive compensation has little effect on tax aggressiveness, political connections have no effect on tax aggressiveness, profitability has no effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.
Co-Authors Achmad Jamil Adhy Purnama, Adhy Afzal Izzaz Zahari Agustiningsih, Sri Wahyu Ali, Anees Janee Amperawati, Endang Dwi Andi Adriansyah Angela Dirman Annisa Hakim Annisa Hakim Zamzami Ari Wibowo Ari Wibowo Arief Bowo Prayoga Kasmo Awwalul Fajri, Nofal Bahiyyah, Siti Lu’lu’ul Bin Rahmad, Khozaeni Charly Malinda Dafit Feriyanto Darma, Nasya Saniyah Daru Asih Deden Tarmidi DIAH ISKANDAR Djuminah Djuminah Djuminah Djuminah, Djuminah Dwi Santoso DWI SANTOSO Elly Yuliawati Endang Dwi Amperawati etiadi, Iwan S Febrianingsih Putri Febyola Mellin Fita Dwi lestari Gian Villany Golwa Hafidz IH, Muhammad Hari Setiyawati Hartoko, Sri Hesti Fitriani I G A Arwati Iwan Setiadi Julpri Andika Khozaeni Bin Rahmad Lestari, Fita Dwi Listyaningsih, Fransiska Lucky Nugroho M. Rudianto Malinda, Charly Meiriza, Nahda Meryana Muthia Rahayu Narita Pravitasari Niki Lukviarman, Niki Novia, Irma Nur Aisah Nur Aisah NURUL HIDAYAH Nurul Hidayah Pratiwi, Riri Puji Rahayu Radhika Santriafi RAHMAWATI RAHMAWATI Rahmawati, Rahmawati Ramadhan, Kurnia Ramli, Ramsey Rismawati Rismawati Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rita Noviani Rita Noviani, Rita Rizki Briandana Rudianto, M. Saddam Hussin Safira Safira Santriafi, Radhika Saskia Indriani Siti Choiriah Sri Hartoko Sri Mulyani Sri Purwaningsih Suharmadi Suharmadi Surender Mor Suryani, Cindy Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin, S Tin Budi Utami Vicky Firmando Wiwik Utami Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Zahari, Afzal Izzaz Zubir Azhar