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All Journal Riset Akuntansi dan Keuangan Indonesia Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal of Accounting Auditing and Business Jurnal Riset Terapan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Law, Administration, and Social Science Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) International Journal of Contemporary Accounting Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri ITQAN: Journal of Islamic Economics, Management, and Finance Indonesia Accounting Research Journal Jurnal Pengabdian Masyarakat Bangsa The Manager Reveiew IIJSE Riset Akuntansi dan Keuangan Indonesia
Rosini, Iin
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Market Anomalies in Stock Returns: A Comparative Analysis of Kompas 100 Index Companies and Investor33 Index Dayanti, Dayanti; Nofryanti, Nofryanti; Rosini, Iin
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.62699

Abstract

This research aims to analyse the impact of the week-four effect and the January effect on stock returns, focusing on companies listed in the Kompas 100 and Investor33 indices, with respective sample sizes of 150 and 125, spanning the period from 2018 to 2022. Hypothesis testing was performed using panel data regression analysis, revealing that neither the week-four effect nor the January effect significantly influences stock returns within the Kompas 100 index. In contrast, both effects have a notable impact on stock returns in the Investor33 index, which is also projected to yield better stock returns in the future compared to the Kompas 100. These findings underscore that stock returns serve as an indicator of a company’s appeal to investors, with companies demonstrating strong future prospects typically attracting greater investor interest.
IMPACT OF ACCOUNTING, MANAGERIAL AND TECHNOLOGY METHODS IMPLEMENTATION ON SMES' FINANCIAL PERFORMANCE Budi, Saksono; Rahman Hakim, Dani; Rosini, Iin; Acheampong, Kennedy
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pz93k758

Abstract

This study analyzes the influence of implementing accounting, managerial, and technology methods on the financial performance of small and medium enterprises (SMEs). The implementation of accounting methods was reflected based on the dimensions of intellectual capital, internal control system, and the availability of financial statements. The managerial methods, on the other hand, were reflected by business strategy, market orientation, and total quality management. Meanwhile, the technology was reflected by the payment gateway, receipt services, and e-commerce dimensions. As a case study, this study sampled 220 SMEs with a turnover of around 300 million to 2.5 billion rupiahs per annum in South Tangerang City. We chose SMEs in this city because it is one of the areas with the highest economic growth in Indonesia. Therefore, the development of SMEs in this city would likely be an excellent example of SMEs in other regions in Indonesia. Using the structural equation modelling partial least square (SEM-PLS) estimator, this study revealed that accounting and managerial methods positively influence SMEs' financial performance. However, this study found no evidence that technology adoption influences it. It implies that SMEs were still unfamiliar with technological adoption. The investments issued by SMEs to adopt technology seem unable to create the expected rate of returns.
Pengaruh SDGs Dan Intellectual Capital Terhadap Kinerja Keuangan Dengan Investasi Hijau Sebagai Variabel Moderasi Susanti, Evi; Widiyati, Dian; Rosini, Iin
Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Vol. 4 No. 1 (2025): Edisi Agustus
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/factory.v4i1.1214

Abstract

Sustainable Development Goals (SDGs) dan intellectual capital telah menjadi pertimbangan strategis dalam meningkatkan kinerja keuangan perusahaan, khususnya di sektor transportasi. Di sisi lain, investasi hijau semakin diakui sebagai variabel yang berpotensi memoderasi keterkaitan antara inisiatif lingkungan dan hasil keuangan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh SDGs dan intellectual capital terhadap kinerja keuangan perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2024, serta menguji peran investasi hijau sebagai variabel moderasi dalam hubungan tersebut. Pendekatan kuantitatif digunakan dengan menerapkan analisis regresi linier berganda dan uji moderasi. Kinerja keuangan dianalisis dalam kaitannya dengan implementasi SDGs dan intellectual capital, baik secara langsung maupun melalui interaksi dengan investasi hijau sebagai variabel moderasi. Pengujian hipotesis dilakukan berdasarkan nilai probabilitas (p-value) dan nilai t-statistik. Hasil penelitian menunjukkan bahwa SDGs berpengaruh positif dan signifikan terhadap kinerja keuangan. Sebaliknya, intellectual capital dan investasi hijau tidak menunjukkan pengaruh langsung yang signifikan. Selain itu, investasi hijau juga tidak mampu memoderasi hubungan antara SDGs dan kinerja keuangan maupun antara intellectual capital dan kinerja keuangan. Temuan ini menegaskan bahwa implementasi SDGs memiliki peran penting dalam meningkatkan kinerja keuangan perusahaan. Namun demikian, intellectual capital dan investasi hijau belum menunjukkan pengaruh yang signifikan, baik secara langsung maupun sebagai variabel moderasi dalam konteks penelitian ini.
The Effect of Enterprise Risk Management and Environmental Disclosure on Firm Value with Good Corporate Governance as a Moderating Variable Kristiyanto, Kristiyanto; Rosini, Iin; Kusumaningsih, Ani
The Manager Review Vol. 7 No. 2 (2025)
Publisher : UNIB Press

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

Abstract

This study aims to examine the influence of Enterprise Risk Management (ERM) and Environmental Disclosure on firm value, and the moderating effect of Good Corporate Governance (GCG). The research adopts a quantitative approach using panel data regression. The sample consists of 20 mining companies listed on the Indonesia Stock Exchange (IDX) during 2019–2024. Variables were measured using COSO for ERM, GRI 300 for Environmental Disclosure, and independent board proportion for GCG. Environmental Disclosure has a significant positive effect on firm value, whereas ERM does not show a significant effect. GCG significantly moderates the effect of ERM on firm value, but not the effect of Environmental Disclosure This study integrates ERM, environmental disclosure, and corporate governance in the mining sector context with a moderating variable approach. It contributes empirically by exploring the role of GCG in enhancing the value impact of ERM and environmental transparency. Firms should enhance environmental transparency and apply structured risk management supported by effective governance to improve firm value.
The Influence of Good Corporate Governance and Enterprise Risk Management on Economic Performance with Corporate Ethical Identity as a Mediating Variable Immami, Immami; Rosini, Iin; Kusumaningsih, Ani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8241

Abstract

This study analyzes the relationship between Good Corporate Governance (GCG), Enterprise Risk Management (ERM), and Economic Performance, with Corporate Ethical Identity (CEI) as a mediating variable. The research sample consists of companies participating in the CGPI program from 2020 to 2023. Using a quantitative method with panel data regression analysis via EViews 13, the study finds that both GCG and ERM have a positive influence on the formation of CEI. However, GCG and ERM do not directly affect Economic Performance. Conversely, CEI is proven to have a positive and significant impact on Economic Performance. A key finding of this study is that CEI serves as a full mediator, meaning the influence of GCG and ERM on Economic Performance is entirely channeled through the strengthening of Corporate Ethical Identity.
Mendidik untuk Keberlanjutan: Menanamkan Nilai-Nilai Keberlanjutan Sejak Usia Dini Widiyati, Dian; Rosini, Iin; Nofryanti, Nofryanti
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 8 (2025): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i8.3232

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) bertajuk Educating for Sustainability: Embedding Sustainability Values from an Early Age dilaksanakan di Samakisast Wittaya School, Thailand, dengan tujuan menanamkan nilai-nilai keberlanjutan sejak usia dini dan memperkuat kapasitas guru dalam pembelajaran berbasis keberlanjutan. Program ini dirancang untuk menjawab permasalahan belum terintegrasinya konsep keberlanjutan secara sistematis dalam kurikulum dan budaya sekolah. Metode pelaksanaan menggunakan pendekatan partisipatif dan kolaboratif melalui tahapan asesmen kebutuhan, pelatihan guru, pengembangan modul pembelajaran, implementasi kegiatan tematik di kelas dan lingkungan sekolah, serta evaluasi hasil belajar. Kegiatan melibatkan guru, siswa, dan orang tua dalam pembelajaran kontekstual, proyek lingkungan, serta kampanye sekolah hijau. Hasil program menunjukkan peningkatan pemahaman guru terhadap konsep pendidikan keberlanjutan, perubahan perilaku siswa menuju praktik ramah lingkungan, dan meningkatnya keterlibatan orang tua dalam mendukung pembiasaan nilai keberlanjutan di rumah. Program ini berhasil membentuk budaya sekolah hijau yang berkelanjutan dan dapat direplikasi di sekolah lain sebagai model pendidikan keberlanjutan tingkat dasar.
Co-Authors ACHEAMPONG, KENNEDY Aprizal, Muhamad Dicky Ardini, Ririn Asrorudin, Ahmad Budi, Saksono Dani Rahman Hakim, Dani Rahman Dayanti, Dayanti Didik Setiawan Evi Susanti Febriyanto, Muhammad Ikhsan Immami, Immami Kristiyanto, Kristiyanto Kusumaningsih, Ani NGATIMIN, NGATIMIN Nofryanti, Nofryanti Nurunnisa, Lativa Nuryati, Neni Putra, Wiandy Pratama Rahman Hakim, Dani Rizqillah, Fahmi Suripto Suripto Suripto Widiyati, Dian