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All Journal Riset Akuntansi dan Keuangan Indonesia EKONOMIS : Journal of Economics and Business 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 Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Journal of Law, Administration, and Social Science Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik 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 Asian Journal of Social and Humanities
Rosini, Iin
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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.
PENGARUH ENTERPRISE RISK MANAGEMENT, PROFITABILITAS DAN KEPEMILIKAN MANAGERIAL TERHADAP NILAI PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA Ismanto, Juli; Rosini, Iin; Nofryanti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.16357

Abstract

This study aims to determine the impact of corporate risk management disclosure, profitability, and managerial ownership on firm value. Secondary data comes from the financial statements of insurance companies listed on the IDX between 2016 and 2021. Sixteen companies were used as research objects for six years of observation, resulting in 96 observations. This study used panel data regression analysis using Eviews12 data processing as the mechanism. The research findings show that enterprise risk management and managerial ownership do not affect firm value. On the other hand, profitability proxied by ROA has a significant and negative influence on firm value. Therefore, it can be concluded that profitability significantly affects firm value, with a negative coefficient indicating that low ROA means declining profits, reduced competitiveness, inadequate capital, and future business turmoil.
Capital Intensity Moderates Corporate Risk and Thin Capitalization of Tax Avoidance Ambarita, Parlindungan; Nofryanti, Nofryanti; Rosini, Iin
Asian Journal of Social and Humanities Vol. 2 No. 1 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i1.169

Abstract

This study aims to determine the effect of corporate risk and thin capitalization on tax avoidance by adding capital intensity as a moderating variable. This research uses a sample of 62 companies from the industrial sector that are listed on the Indonesia Stock Exchange from 2019 to 2021. The data used is secondary data in the form of financial reports and annual reports of the sample companies. Hypothesis testing was carried out using a panel data linear regression model with eviews 12 software. The results of this study indicate that Corporate Risk has an effect on Tax Avoidance, Thin Capitalization has an effect on Tax Avoidance, Capital intensity cannot moderate the effect of corporate risk on Tax Avoidance, Capital intensity cannot moderate the effect of Thin Capitalization on Tax Avoidance
PENGARUH COMPETITIVE ADVANTAGE DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA USAHA DAN IMPLIKASINYA PADA KEBERLANJUTAN USAHA Purwatiningsih, Purwatiningsih; Nofryanti, Nofryanti; Rosini, Iin
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1363

Abstract

This study aims to look at the effect of competitive advantage and environmental uncertainty on business performance and the implications for the sustainability of MSME businesses in Depok City. This type of research is associative quantitative (causality) and the population in this study are MSME business actors in Depok City. The sample of this research was determined by convenience sampling method so that the total sample is 100 samples. The data analysis technique used is Structural Equation Modeling (SEM) using the SmartPLS program data processing. The results showed that there was a significant influence of competitive advantage on business performance in Depok City. There is a significant influence of environmental uncertainty on business performance in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses in Depok City. There is a significant influence of environmental uncertainty on the sustainability of MSME businesses in Depok City. There is a significant influence of business performance on the sustainability of MSME businesses in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses through business performance in Depok City and there is a significant influence from the influence of environmental uncertainty on the sustainability of MSME businesses through business performance in Depok City.
Pengaruh Persistensi Laba dan Earning Growth Terhadap Kualitas Laba dengan Corporate Governance Sebagai Variabel Moderasi Asyifa, Nita Laila; Rosini, Iin; Nofryanti, Nofryanti
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1514

Abstract

Income fluctuations cause profit instability, so that the reliability of financial report information is questioned by stakeholders. The aim of this research is to obtain empirical evidence about the influence of earnings persistence and earnings growth on earnings quality with the corporate governance as a moderating variable in companies participating in the CGPI program and listed on the BEI for the 2017-2021 period. The research population consisted of 161 corporate entities and 17 sample companies were selected that met the research criteria for the purposive sampling method. Data processing using the panel data regression method with the Eviews-12 statistical tool. The research results indicate that earnings persistence has a negative effect on earnings quality, while earnings growth has a positive effect on earnings quality. In addition, it was found that corporate governance does not moderate the effect of earnings persistence on earnings quality, but the effect of earnings growth on earnings quality can be moderated by corporate governance.
Co-Authors ACHEAMPONG, KENNEDY Ambarita, Parlindungan Aprizal, Muhamad Dicky Ardini, Ririn Asrorudin, Ahmad Asyifa, Nita Laila Budi, Saksono Dani Rahman Hakim, Dani Rahman Didik Setiawan Evi Susanti Febriyanti, Eny Febriyanto, Muhammad Ikhsan Finatariani, Endah Holiawati, Holiawati Immami, Immami Ismanto, Juli Kristiyanto, Kristiyanto Kusumaningsih, Ani Lindawati Lindawati Mahwiyah, Mahwiyah NGATIMIN, NGATIMIN Nofriyanti Nofriyanti Nofryanti Nofryanti, Nofryanti Nurunnisa, Lativa Nuryati, Neni Purwatiningsih Purwatiningsih Putra, Wiandy Pratama Raden Mohamad Herdian Bhakti Rahman Hakim, Dani Rizqillah, Fahmi Suripto Suripto Suripto Widiyati, Dian Widodo, Yulfian Ibnu Cahyo