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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL MANAJEMEN MOTIVASI MAKSI Sebatik Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Journal of Contemporary Accounting Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Ilomata International Journal of Tax and Accounting Jurnal ABDINUS : Jurnal Pengabdian Nusantara Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Keuangan Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Berajah Journal ABDI EQUATOR Educoretax Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Dharma: Jurnal Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Elok Heniwati
Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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DOES UNCERTAINTY AFFECT FIRM PERFORMANCE? EVIDENCE FROM INDONESIA Heniwati, Elok; Novita, Novita; Yunita, Khristina
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 3 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v12i3.64191

Abstract

This study evaluates the relationship between firm performance and stock price while incorporating the uncertainty due to the COVID-19 pandemic as a control variable. A research model was developed separating two periods: before (2019) and during (2020) the COVID-19 pandemic. The sample consisted of all companies of LQ45 Index members. This study examined quarterly panel data and a total of 360 observations. Next, the analysis evaluates the impact of actual performance on share prices using Structural Equation Modeling, more precisely SmartPLS, as an analysis tool. The results show that the profitability, solvency, and activity ratios influence the stock price of LQ45 companies both before and during the COVID-19 pandemic, except the liquidity ratios. Meanwhile, the uncertainty has no influence on the stock price of LQ45 companies both before and during the COVID-19 pandemic. These findings imply that policymakers should respond to drivers of stock performance and regulate strategic decisions accordingly in order to mitigate their long-term impact.JEL: M40, M41.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN PADA LAPORAN KEUANGAN TAHUNAN PERUSAHAAN PROPERTI DAN REAL ESTATE Heniwati, Elok; Yani, Erma
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 2, No 1 (2011): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1411.999 KB) | DOI: 10.26418/jebik.v2i1.700

Abstract

The objective of this study is to examine the influence of firm size, debt to equity ratio, board of commissioner size, and return on equity to full disclosure of annual report. This study takes sample from 23 companies in the property and real estate sector listing at the Indonesian Stock Exchange, which were published in financial report from 2007-2010. This research uses multiple regression analysis as research analysis.The results of this study show that simultantly there is a significant influence between firm charasterictics and full disclosure of annual report. Partially, firm size has positive sign to full disclosure of annual report. Meanwhile, debt to equity ratio, board of commissioner size and return on equity has negative sign to full disclosure of annual report. It means that firm size influences to full disclosure of annual report. Otherwise, debt to equity ratio, board of commissioner size and return on equity has no influence to full disclosure of annual report.
Does the Culture of Hanging Out Affect Taxpayer Compliance In Paying Vehicle Tax Tia, Maria Yoaneta; Helmi, Syarif M; Heniwati, Elok
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1207

Abstract

There are motor vehicle tax arrears in Pontianak which are increasing every year so it is necessary to examine whether the consumptive factor hanging around taxpayers can influence taxpayer compliance. This research aims to explore the influence of a consumer lifestyle, especially in the context of hanging out activities, on taxpayer compliance in paying Motor Vehicle Tax (PKB) in Pontianak, West Borneo. The research method used in this research is descriptive quantitative. The data used is primary data using a questionnaire via Google Form. The population of this study were taxpayers who were registered and domiciled in Pontianak, West Kalimantan with a sample size of 191 people and used a simple random sampling method. This research data was tested using the SPSS version 29 software. The analytical method used are Linear Multiple Regression and Moderated Regression Analysis (MRA). The results show that the variables of hanging out and group hanging out behavior have a significant effect on compliance with paying PKB. However, the frequency of hanging out and spending on hanging out activities did not show a significant influence. Tax awareness does not significantly moderate the relationship between hanging out variables and tax compliance. The implication of this research is to encourage the implementation of an approach that is more focused on utilizing social norms and social interactions in community hangout culture to strengthen tax awareness and obligations, especially related to motor vehicle taxpayer compliance.
DETERMINAN INCOME SMOOTHING DI PERUSAHAAN INFRASTRUKTUR: GCG SEBAGAI PEMODERASI Tri Ikhsandi, M. Ridho; Heniwati, Elok; Grania Mustika, Ira
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 11 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i11.3411

Abstract

This study aims to examine the effect of financial leverage, cash holding, company size, and profitability on income smoothing, as well as the role of Good Corporate Governance (GCG) as a moderating variable. The object of the study is infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023, with a total of 75 observations. Data were obtained from annual financial reports and analyzed using binary logistic regression and Moderated Regression Analysis (MRA) with the help of SPSS 30. The results of the study indicate that cash holding has a positive and significant effect, while profitability has a negative and significant effect on income smoothing. Financial leverage and company size do not have a significant effect. Meanwhile, GCG moderates the relationship between cash holding and profitability on income smoothing. GCG strengthens the positive effect of cash holding and weakens the negative effect of profitability on income smoothing but does not moderate the relationship between leverage and company size.
The Role of Financial Performance in Corporate Environmental Expenditure Moderated by Independent Commissioners Pratama, Muhammad Rahmadi; Heniwati, Elok; Kurniawan, Rudy
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7013

Abstract

This study analyzes the influence of profitability, liquidity, and leverage on environmental costs, moderated by independent commissioners. The sample consists of 126 mining and palm oil companies listed on the Indonesia Stock Exchange for 2021–2023, totaling 378 observations. This Study were analyzed using panel data regression method.  the results show that profitability significantly increases environmental costs, while liquidity has a significant negative effect and leverage is insignificant. Independent commissioners do not directly affect environmental costs but strengthen the link between liquidity and environmental spending. These findings suggest that financial performance shapes environmental commitments in different ways, whereas the supervisory role of independent commissioners remains limited. Theoretically, this study reinforces stakeholder theory by confirming that profits extend beyond shareholders to social–environmental needs and enriches environmental accounting literature by revealing liquidity constraints on sustainability. The implications are relevant for companies, boards, and regulators in enhancing sustainability governance.
Edukasi Pengelolaan Ekowisata Berbasis Manajemen Risiko Di Mempawah Mangrove Park Heniwati, Elok; Haryono, Haryono; M. Helmi, Syarif; Noviarty, Helisa; Fitriana Hamsyi, Nur
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 2 (2023): Volume 7 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i2.18727

Abstract

Mempawah Mangrove Park is one ecotourism located in Pasir Village, Mempawah Hilir District, Mempawah Regency, West Kalimantan. During the pandemic, mangrove-based tourism was closed, so there were no tourist visits. As a result, no income can be used to manage ecotourism. On the other hand, the level of abrasion around the mangrove area is relatively elevated. For this reason, community service activities (PKM) aim to achieve two purposes, namely 1) providing counseling on risk management of mangrove natural resource asset management and 2) planting mangrove seedlings for ecotourism sustainability and the local environment from potential seawater abrasion. It is expected that through this activity, the understanding of the mangrove community regarding the risks of managing natural resource assets will increase so that they can sustainably develop ecotourism potential.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Pemanfaatan Teknologi Informasi Terhadap Kinerja Irenia; Ariefanda Iqbal Perdhana; Elok Heniwati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.829

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam pengaruh penerapan Sistem Informasi Akuntansi (SIA) dan pemanfaatan Teknologi Informasi (TI) terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Pontianak. Latar belakang penelitian ini didasari oleh pentingnya peran UMKM dalam mendorong pertumbuhan ekonomi lokal dan nasional, serta tantangan yang dihadapi UMKM dalam mengelola bisnis secara efisien di tengah perkembangan teknologi yang pesat. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 80 pelaku UMKM. Data yang diperoleh dianalisis menggunakan perangkat lunak SPSS versi 18.0 dengan metode regresi linear berganda untuk menguji pengaruh masing-masing variabel independen terhadap kinerja UMKM. Hasil penelitian menunjukkan bahwa baik penerapan sistem informasi akuntansi maupun pemanfaatan teknologi informasi secara parsial dan simultan berpengaruh positif dan signifikan terhadap peningkatan kinerja UMKM. Teknologi informasi memiliki kontribusi yang lebih besar dibandingkan sistem informasi akuntansi dalam meningkatkan efisiensi, produktivitas, serta akses pasar. Temuan ini menegaskan bahwa transformasi digital merupakan faktor kunci bagi keberlanjutan dan daya saing UMKM di era ekonomi digital. Oleh karena itu, diperlukan dukungan berkelanjutan dari pemerintah, lembaga pendidikan, dan sektor swasta dalam bentuk pelatihan, pendampingan, serta penyediaan infrastruktur teknologi guna mendorong adopsi teknologi yang lebih luas di kalangan UMKM.
PENYULUHAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM DI KOTA PONTIANAK Heniwati, Elok; Yantiana, Nella; Desyana, Gita; Noviarty, Helisa; Rusliyawati, Rusliyawati; Samosir, Nelly L
ABDI EQUATOR Vol. 6 No. 1 (2026): Maret 2026
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v6i1.106097

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Pontianak dalam menyusun laporan keuangan yang sederhana, sistematis, dan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan dilaksanakan melalui tiga tahapan, yaitu penyuluhan teoritis, workshop praktis, dan sesi diskusi serta pendampingan. Sebanyak 35 peserta mengikuti kegiatan ini, dan hasil evaluasi menunjukkan adanya peningkatan signifikan pemahaman akuntansi, ditunjukkan oleh peningkatan nilai rata-rata dari pre-test ke post-test. Peserta juga menunjukkan minat tinggi untuk menerapkan pencatatan keuangan dalam kegiatan usaha mereka. Kegiatan ini membuktikan bahwa pendekatan partisipatif melalui praktik langsung sangat efektif dalam meningkatkan literasi keuangan pelaku UMKM. Kegiatan ini juga mendorong peserta untuk mulai menerapkan sistem pencatatan keuangan sederhana sebagai dasar pengambilan keputusan bisnis dan akses permodalan.
The Relationship between ESG Practices and Banking Performance in Indonesia Haryono; Elok Heniwati; Syarif M Helmi
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.138

Abstract

Research aims: This study examines the impact of environmental, social, and governance (ESG) factors on the financial performance of banks in the Indonesian banking sector. The analysis explores the relationship between 25 ESG pillar dimensions and bank performance indicators from 2019 to 2023. Design/Methodology/Approach: A 129 data observation from 42 Indonesian banks was analyzed using three regression models to assess the influence of ESG initiatives on financial indicators. ESG dimensions, measured as dummy variables based on annual report disclosures, serve as independent variables, while performance indicators, measured using accounting and market variables, serve as dependent variables. Research findings: The findings indicate that environmental factors do not have a significant impact on bank performance, while social and governance factors show a positive and significant influence. These results suggest that Indonesian banks focusing on social and governance initiatives are likely to achieve better financial outcomes. Theoretical contribution/Originality: The study offers practitioners and academics a set of empirically validated ESG predictors relevant to bank performance.
Pengaruh Sosialisasi Antisipatif, Keseriusan Kecurangan, dan Reward Terhadap Niat Whistleblowing dengan Moderasi Religiusitas Ayuni Fransiska; Elok Heniwati; Angga Permadi Karpriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9274

Abstract

The phenomenon of fraud in organizations, both in the public and private sectors, has significantly reduced public trust. One effective way to prevent and detect fraud is through whistleblowing. This study aims to analyze the effect of anticipatory socialization, seriousness of fraud, and rewards on whistleblowing intentions, with religiosity as a moderating variable. The research method used is a quantitative method with a survey approach. The sample in this study involved 121 students of the Tanjungpura University Accounting Study Program who had taken Auditing I and II courses. Data collection was carried out through distributing questionnaires online. The results showed that anticipatory socialization and the seriousness of fraud had a significant positive effect on whistleblowing intentions. However, providing rewards has no significant effect. Other findings show that religiosity is able to strengthen the effect of anticipatory socialization and seriousness of fraud on whistleblowing intentions, as well as strengthen the previously insignificant effect of rewards. These findings support the Theory of Planned Behavior, which states that behavioral intentions are determined by attitudes, subjective norms, and behavioral control.
Co-Authors ., Rusliyawati A.A. Ketut Agung Cahyawan W Agus Wijayanto Ariefanda Iqbal Perdhana Ayu Puspitasari Ayu Puspitasari Ayuni Fransiska A’inun Hayat Caren, Caren Christmasya Amelia Christofer, Christofer Damayanti, Fera Desyana, Gita Djunita Permata Indah Elisabeth Sedah Erlina Essen Essen, Erlina Faisal , Ahmad Fazora, Vienna Afwani Felicia Kiki Simanjaya Fibrianti, Ika Finalianti Roskaputri Fitriana Hamsyi, Nur Gandhes Tri Candy Ghalih Sabda Bekti Gita Desyana Gita Desyana Grania Mustika, Ira Hamzani, Umiaty Hana Dhayan Handi Brata Haryono HARYONO Haryono Haryono Helisa Noviarty Helisa Noviarty Helmi, Syarif M Helmi, Syarif M. Hitten, Akhmad Ikhsan, Syarbini Ira Grania Mustika Irenia Karpriana, Angga Permadi Kenny, Cristian Khristina Yunita Khristina Yunita Kurniadi, Ahmad Lauwrence, Miske Loura, Berlia M. Helmi, Syarif Maharani, Amanah Putri Maryati Maryati Mishel Mishel Muhammad Rayhan Habibie Muhsin Muhsin Mustika, Ira Grania Mutia Rachmawati Nella Yantiana Nina F Dosinta Nina Febriana Dosinta Nor, Sahar Rutin Novita Novita Nur Asni Nur Asni Nurbiati, Ikke Oktaviani oktaviani Pratama, Muhammad Rahmadi Putri, Nadia Ayuni Rabianti, Rusiana Rahmadinia, Putri Rahman, Syarif Syahrul Ramadhan, Khaidir Ricky Ricky Rudy Kurniawan Rudy Kurniawan Rusliyawati, Rusliyawati Samosir, Nelly L Setyadi Setyadi Sugeng Santoso Suzana, Fenny Rema Syarif M. Helmi Syarif M. Helmi Tarisa Aurella Tia, Maria Yoaneta Tri Ikhsandi, M. Ridho Triana, Dinda Umyana, Ayu Vitriyan Espa Vitriyan Espa Winda Romanna Aruan Yani, Erma Yantiana, Nella Yodianto, Alex