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All Journal Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi 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) Jurnal Abdi Masyarakat Multidisiplin JAKPI 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 JURNAL PARADIGMA: Journal of Sociology Research and Education Indonesia Accounting Research Journal Jurnal Pengabdian Masyarakat Bangsa TOFEDU: The Future of Education Journal The Manager Reveiew Riset Akuntansi dan Keuangan Indonesia Asian Journal of Social and Humanities
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 Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Corporate Social Responsibility dan Green Accounting Terhadap Kualitas Laba dengan Type of Industry sebagai Variabel Moderasi Febriyanti, Eny; 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.v8i1.1477

Abstract

The aim of this research is to examine, across all industries listed on the BEI in 2019-2021, the influence of CSR and environmentally friendly accounting on earnings quality, by controlling for the influence of industry type. Quantitative methods were used in this research. This research uses data from 65 companies traded on the Indonesia Stock Exchange between 2019-2021 as the sample. Panel data regression analysis is used to analyze the data. This research finds that there is a negative relationship between corporate social responsibility and earnings quality, and there is a similar negative relationship between environmentally friendly accounting and earnings quality. There is no relationship between corporate social responsibility (CSR) and industry type, and there is no relationship between industry type and green accounting.
PENGARUH INKLUSI DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA DENGAN KEBERLANJUTAN USAHA SEBAGAI VARIABEL INTERVENING PADA SEKTOR USAHA UMKM DI KOTA DEPOK Finatariani, Endah; Rosini, Iin; Nofriyanti, Nofriyanti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.780

Abstract

In Depok City, the MSME (Micro, Small and Medium Enterprises) business sector plays an important role in the local economy. However, most MSMEs in the city still face various challenges, including financial access issues and low financial literacy levels. Therefore, financial inclusion and financial literacy have the potential to have a positive impact on the business performance of MSMEs in Depok City. This study aims to test and analyze the effect of financial inclusion and financial literacy with business sustainability as an intervening variable in the MSME business sector in Depok City. This study involved MSME players in Depok City using the Non Probability sampling method with a population of 7911 which was processed using the Slovin formula into 100 research samples. The data were processed using the Partial Least Square- Structural Equation Modeling (PLS-SEM) method. This type of research is quantitative research, using primary data, the findings report that Financial Inclusion affects the Performance and Sustainability of MSME Businesses, Financial Literacy affects the Performance and Sustainability of MSME Businesses, as evidenced by Business Sustainability being able to mediate Financial Inclusion on MSME Performance and Business Sustainability being able to mediate Financial Literacy on MSME Performance. This can be a reference for MSME players to realize the importance of access to banking services to get the best results. finance so that it can improve the performance of MSMEs and their Business Sustainability. Based on the results of this study, many MSMEs continue to survive in their business activities, it is proven that they are able to survive for more than 5 years in Depok City.
Environmental Responsibility And Company Life Cycle On Cash Holding With Geographical Diversification As Moderation Variable Mahwiyah, Mahwiyah; Suripto, Suripto; Rosini, Iin
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The research aims to determine the influence of environmental responsibility on geographic factors. Influence of the Life Cycle on Cash Holding. InfluenceEnvironmental Responsibility influences Cash Holding and Diversification Geographic Factors. Life Cycle Influences Cash Holding and Diversification Geographic Factors on industrial companies listed on the Indonesia Stock Exchange. This research uses secondary data from the company's annual financial reports. This type of research is associative quantitative. The number of samples in this research was 50 companies. During the five years of observation 2018-2022, there were 243 observation data. To test the hypothesis, this research uses panel data regression. Based on the test results, the environmental responsibility variable affects Cash Holding. Based on the test results, the Life Cycle variable does not affect Cash Holding. The influence of Environmental Responsibility does not affect Cash Holding and Geographic Factor Diversification. Based on the test results, the Life Cycle does not affect Cash Holding and Geographic Factor Diversification
Good Corporate Governance Moderate Environmental Performance And Disclosure Corporate Social Responsibility On Economic Performance Lindawati, Lindawati; Holiawati, Holiawati; Rosini, Iin
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This research aims to test and analyze good corporate governance moderating environmental performance and Corporate Social Responsibility disclosure on economic performance in Kompas 100 indexed companies listed on the Indonesia Stock Exchange from 2019 to 2022. This type of research is associative quantitative research using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 10 applications. The population in this study is all Kompas 100 indexed companies listed on the Indonesia Stock Exchange from 2018 to 2022. The data collection technique in this research is purposive. Sampling with results from 100 research populations resulted in 21 research samples being processed in this research. The research results show that environmental performance and disclosure of Corporate Social Responsibility influence economic performance. The following result is that environmental performance does not affect economic performance, whereas Corporate Social Responsibility disclosure affects economic performance. For Good Corporate Governance, it can strengthen the relationship between environmental performance and economic performance. In contrast, the results show that Good Corporate Governance does not moderate the relationship between corporate social responsibility disclosure and economic performance.
KEPEMILIKAN MANAJERIAL MEMODERASI HUBUNGAN ANTARA INTERNAL GOVERNANCE, ASIMETRI INFORMASI, DAN FREE CASH FLOW TERHADAP REAL EARNINGS MANAGEMENT: (STUDI EMPIRIS PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024) Hilda, Hilda Sri Hastuti; Nofryanti , Nofryanti; Rosini, Iin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2949

Abstract

This study aims to examine the effect of internal governance, information asymmetry, and free cash flow on real earnings management, with managerial ownership serving as a moderating variable. The study employs a quantitative approach using secondary data obtained from the financial statements of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research sample consists of 28 firms selected through purposive sampling, resulting in 140 firm-year observations. Panel data regression analysis is applied using the Fixed Effect Model (FEM) and processed with EViews 13. The results indicate that internal governance and free cash flow have a significant effect on real earnings management, while information asymmetry does not exhibit a significant effect. Furthermore, managerial ownership does not moderate the relationship between internal governance and real earnings management. However, managerial ownership is found to strengthen the relationship between information asymmetry and real earnings management, as well as reinforce the effect of free cash flow on real earnings management. These findings suggest that managerial ownership plays a conditional role in influencing real earnings management practices. The study highlights the importance of strengthening internal governance mechanisms and enhancing financial reporting transparency to mitigate real earnings management and improve the quality of accounting information.
IMPLEMENTASI CORETAX BAGI UMKM DI KELURAHAN BENDA BARU UNTUK MENINGKATKAN PEMAHAMAN PERPAJAKAN MENUJU KEPATUHAN PAJAK DIGITAL Kurniawan, Budi Santoso; Mardjuki, Vicky Cesar; Wijaya, Dede Satia; Muntazar, Fadhil; Rosini, Iin; Widiyati, Dian
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2420

Abstract

Transformasi administrasi perpajakan digital melalui implementasi Core Tax Administration System (Coretax) merupakan bagian penting dari reformasi perpajakan nasional. Namun, tingkat literasi perpajakan dan kesiapan digital para pelaku UMKM masih rendah, sehingga berpotensi menghambat kepatuhan pajak. Pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan keterampilan pelaku UMKM di Kelurahan Benda Baru dalam menggunakan Coretax sebagai sistem administrasi perpajakan baru. Metode yang digunakan meliputi sosialisasi, pelatihan teknis, praktik langsung (hands-on), serta pendampingan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terkait kewajiban perpajakan UMKM, manfaat Coretax, dan kemampuan dasar dalam melakukan registrasi serta simulasi pelaporan pajak digital. Kegiatan ini berkontribusi dalam membangun fondasi kepatuhan pajak digital dan kesiapan UMKM menghadapi sistem administrasi perpajakan modern.
REAKSI PASAR MEMODERASI GROWTH OPTION DAN PUBLIC OWNERSHIP TERHADAP KINERJA KEBERLANJUTAN Anggrainy, Faza Wahyu; Rosini, Iin; Nofryanti, Nofryanti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6507

Abstract

Kinerja keberlanjutan (sustainability performance) merupakan elemen strategis bagi perusahaan sektor energi mengingat tingginya kontribusi sektor ini terhadap emisi karbon nasional serta meningkatnya tuntutan investor dan regulator terkait penerapan prinsip Environmental, Social, and Governance (ESG). Penelitian ini bertujuan untuk menganalisis pengaruh growth option dan public ownership terhadap kinerja keberlanjutan dengan reaksi pasar sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan metode kuantitatif asosiatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan keberlanjutan perusahaan. Populasi penelitian mencakup seluruh perusahaan sektor energi, dengan teknik purposive sampling sehingga diperoleh 24 perusahaan sebagai sampel. Kinerja keberlanjutan diukur menggunakan rasio pengungkapan Global Reporting Initiative (GRI), growth option diukur dengan Price to Book Value (PBV), public ownership diukur dengan persentase kepemilikan saham publik, dan reaksi pasar diukur menggunakan Cumulative Abnormal Return (CAR). Ukuran perusahaan dan profitabilitas digunakan sebagai variabel kontrol. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA).
Pengaruh Ukuran Perusahaan, Tingkat Hutang, Terhadap Earning Persistense dengan Kinerja Keuangan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia (BEI) selama Periode 2019-2023) Supriyanto, Dafit; Weldhaningsih, Nurlaela; Yuliana, Prapti; Rosini, Iin
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 2 (2025): JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/z80qa013

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan tingkat hutang terhadap persistensi laba dengan kinerja keuangan sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Metode penelitian yang digunakan adalah analisis regresi dengan program Econometric Views 12 (EViews 12). Penarikan sampel dilakukan melalui purposive sampling yang menghasilkan 16 perusahaan dari 72 perusahaan yang ada. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap persistensi laba, sementara tingkat hutang memiliki pengaruh terhadap persistensi laba. Kinerja keuangan juga terbukti dapat memoderasi pengaruh ukuran perusahaan terhadap persistensi laba, tetapi tidak mampu moderasi pengaruh tingkat hutang terhadap persistensi laba. Temuan ini diharapkan dapat memberikan masukan bagi manajemen perusahaan dalam upaya meningkatkan ketahanan laba dan membantu peneliti selanjutnya untuk memperluas kajian dalam bidang ini.
Improving Tax Understanding for MSMEs in the Waringinjaya Village, the Bojonggede Subdistrict, Bogor Regency Farras, Atha; Hayati, Hikmahtul; Yuliana, Vinka; Silvia, Silvia; Rosini, Iin; Kusumaningsih, Ani
The Future of Education Journal Vol 4 No 9 (2025): #1
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1274

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the national economy, but still face challenges in terms of understanding and compliance with tax regulations. This Community Service Program is organized with the aim of improving the understanding and tax compliance levels of MSME actors in Waringinjaya Village, Bojonggede Subdistrict, Bogor Regency. The approach used includes preliminary surveys through field observations and interviews, tax education and socialization activities, technical training on tax calculation, as well as post-activity evaluation through the distribution of questionnaires and in-depth interviews. The material provided includes the basic concepts of tax obligations, types of taxes imposed on MSMEs, tax sanctions, and the implementation of Final Income Tax (PPh) for MSMEs based on Government Regulation Number 23 of 2018, which has been refined through Government Regulation Number 55 of 2022. The results of the program show a significant increase in the participants' understanding of tax obligations, with at least 80% of participants achieving a basic understanding of tax duties. Furthermore, MSME actors' awareness of the importance of financial record-keeping and systematic business administration has also improved. This program has had a positive impact on encouraging tax compliance based on awareness and strengthening the sustainable management capacity of MSMEs.
A Descriptive Analysis Review of the Literature on the Impact of Green Accounting on Sustainable Development Goals (SDGs) Anthoni, Lukman; Winursito, Winursito; Kurniasih , Diah; Cahayasari, Rizki; Rosini, Iin
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1475

Abstract

Competition in the industry is increasing annually, leading industry players to compete in creating high-value-added products, but only a few industries are concerned about the environment. Green accounting has emerged in response to growing environmental concerns, as traditional accounting methods have been deemed inadequate in capturing environmental impacts. This study aims to provide evidence on the impact of implementing green accounting on sustainable development goals (SDGs). The approach used is descriptive qualitative, and data is collected through a literature search system or literature review. The results indicate that green accounting has a significantly positive effect on Sustainable Development Goals (SDGs).
Co-Authors Abdul Aziz ACHEAMPONG, KENNEDY Ambarita, Parlindungan Anggrainy, Faza Wahyu Anthoni, LUkman Aprizal, Muhamad Dicky Ardini, Ririn Asrorudin, Ahmad Asyifa, Nita Laila Budi, Saksono Cahayasari, Rizki Dani Rahman Hakim, Dani Rahman Didik Setiawan Evi Susanti Farras, Atha Febriyanti, Eny Finatariani, Endah Hayati, Hikmahtul Hayati, Hikmatul Hilda, Hilda Sri Hastuti Holiawati, Holiawati Ismanto, Juli Kristiyanto, Kristiyanto Kurniasih , Diah Kurniawan, Budi Santoso Kusumaningsih, Ani Lindawati Lindawati Mahwiyah, Mahwiyah Mardjuki, Vicky Cesar Muhammad Ikhsan Febriyanto Muntazar, Fadhil Nabilah, Dwi Uthari NGATIMIN, NGATIMIN Nofriyanti Nofriyanti Nofryanti Nofryanti , Nofryanti Nofryanti, Nofryanti Nurunnisa, Lativa Nuryati, Neni Pangaribuan, Laspita Purwatiningsih Purwatiningsih Putra, Wiandy Pratama Raden Mohamad Herdian Bhakti Rahman Hakim, Dani Rizqillah, Fahmi Silvia Silvia Supriyanto, Dafit Suripto Suripto Suripto Tatariyanto, Firman Weldhaningsih, Nurlaela Widiyati, Dian Widodo, Yulfian Ibnu Cahyo Wijaya, Dede Satia Winursito, Winursito Yuliana, Prapti Yuliana, Vinka