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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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RACE AGAINST THE DEADLINE : ANALISIS FAKTOR KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN INDEKS LQ-45 Muhammad Rayhan Habibie; Elok Heniwati; Vitriyan Espa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5848

Abstract

This study aims to examine the effect profitability, leverage, Good Corporate Governance, and firm size and the timeliness of reporting for companies in the LQ-45 index during the 2020–2024 period. The method employed is logistic regression using secondary data from annual reports. The results indicate that profitability, leverage, and firm size do not significantly impact reporting timeliness, while Good Corporate Governance does have a significant effect. The model explains only 12.3% of the variance in reporting timeliness, suggesting that many other factors beyond those studied are at play. These findings underscore the need to balance internal oversight with reporting process efficiency.
KEPEMILIKAN DAN STRUKTUR MANAJERIAL : PERAN MEDIASI KOMPLEKSITAS TERHADAP KINERJA PERUSAHAAN MANUFAKTUR KONSUMSI PRIMER INDONESIA Christmasya Amelia; Elok Heniwati; Syarif M. Helmi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6015

Abstract

This study seeks to evaluate the impact of ownership and managerial structure on the financial performance of primary consumption sector manufacturing firms listed on the Indonesia Stock Exchange (IDX), while also investigating the mediating role of organizational structure complexity. This research employs a quantitative methodology utilizing PLS-SEM analysis tools via SmartPLS 4.0 software. The sample comprises 36 enterprises chosen by purposive sampling from 2021 to 2024. The research findings indicate that both management ownership and managerial structure exert a significantly positive influence on financial success. The complexity of the organizational structure has been shown to adversely mediate the relationship between ownership and managerial structure on financial performance, indicating that increased complexity correlates with a drop in the company's performance. These findings corroborate agency theory and contingency theory, highlighting the significance of congruence between organizational structure and managerial responsibilities in enhancing corporate success. This research enhances the comprehension of internal governance and organizational design's influence on obtaining optimal financial performance.
Implementasi Corporate Social Responsibility melalui Pemberdayaan Masyarakat Desa Sungai Kupah Suzana, Fenny Rema; Heniwati, Elok
MASINTAN ACCOUNTANCY RESEARCH Vol. 1 No. 1 (2026): Juni
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/mar.v1i1.55532

Abstract

Research aims: This study aims to analyze the application of Stakeholder Theory in implementing PT Pertamina Patra Niaga DPPU Supadio's Corporate Social Responsibility (CSR) program in Sungai Kupah Village, Sungai Kakap District, Kubu Raya Regency. The research is motivated by the importance of involving various stakeholders in implementing a sustainable CSR program and delivering real benefits to the community. Design/Methodology/Approach: The approach used is a qualitative case study method. Data were collected through in-depth interviews, field observations, and document analysis. Research informants Data analysis was carried out using the interactive model of Miles, Huberman, and Saldaña, which includes data reduction, data presentation, and drawing conclusions. Research findings: The research results show that Pertamina's CSR implementation has applied the principles of Stakeholder Theory through appropriate stakeholder identification, active stakeholder involvement in program implementation, and ongoing collaboration between the company, village government, and the community. The CSR program generates economic, social, and environmental benefits while supporting sustainable village development. Theoretical contribution/Originality: The theoretical contribution of this research lies in enriching the literature on the application of Stakeholder Theory to community empowerment-based CSR and the management of local potential in coastal areas. Practitioner/Policy implication: Practically, the research findings demonstrate the importance of a participatory and collaborative approach in CSR program design to increase program effectiveness, acceptability, and sustainability. The research findings also provide policy implications for companies and local governments in strengthening multi-stakeholder partnerships to support sustainable village development.
Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry Nella Yantiana; Ricky Ricky; Elok Heniwati
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2549

Abstract

In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK 64, which adopted IFRS 6 concerning exploration for and evaluation of mineral resources. It is assumed that this adoption will improve the quality of financial reporting. This current study examines the impact of PSAK 64 implementation and other related factors on financial statement conservatism. The data were collected by using data from extractive industries listed on the IDX over the period 2009-2010 and 2013-2014 to represent before and after IFRS-based PSAK mandatory implementation respectively. This study develops two regression models to analyze first, factors influence on conservatism before implementing PSAK 64 and second, the influential factors after implementing PSAK 64 by interacting among conservatism factors. The study found that exploration aggressiveness has influenced conservatism and there are no influential factors on conservatism when they interact. Generally speaking, there is a no different level of conservatism before and after implementing PSAK 64. This finding adds a body of literature on the accounting of extractive industry in Indonesia and is prospective for countries having yet adopted IFRS.
Akuntabilitas Aset Sumber Daya Alam (Ekosistem Di Lahan Gambut) Dalam Kerangka Seea Di Kabupaten Kubu Raya Provinsi Kalimantan Barat Elok Heniwati; Elisabeth Sedah
APSSAI ACCOUNTING REVIEW Vol 6 No 1 (2026): April (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v6i1.99

Abstract

Research aims: This study analyzes the accountability of natural resource assets in peatland ecosystems within the framework of the System of Environmental-Economic Accounting – Ecosystem Accounting (SEEA EA). Design/Methodology/Approach: The study uses a qualitative case study of community agricultural activities in Kubu Raya Regency, West Kalimantan. Data were collected through in-depth interviews with farmers, government reports, agricultural statistics, and environmental documents. Data analysis used an interactive model based on the SEEA Ecosystem Accounting interpretive approach. Research findings: The results indicate that peatlands function as ecosystem assets that generate various ecosystem services, particularly provisioning services, such as agricultural produce serving as a source of community income. Existing accountability patterns remain dominated by program reporting and budget utilization, and information about the condition of peat assets, ecosystem services, and environmental benefits has not been systematically integrated. Theoretical contribution/Originality: This study proposes the concept of ecological accountability as a form of public accountability that positions the condition of ecological assets, ecosystem services, and natural resource sustainability as integral components of the accountability system. The findings reinforce the relevance of implementing SEEA Ecosystem Accounting to support peatland management that is more transparent, sustainable, and oriented toward community well-being.
Analisis Financial Distress dengan Model Z-Score, S-Score, dan X-Score A’inun Hayat; Elok Heniwati; Rusliyawati Rusliyawati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5600

Abstract

This research aims examine the potential for financial distress among issuers in the technology subsector—hardware & equipment—listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, using three classical prediction models: Altman Z-Score, Springate S-Score, and Zmijewski X-Score. This research adopts a quantitative descriptive approach with secondary data obtained from annual and quarterly financial statements, whose validity is ensured through official IDX sources and independent audits. The data were analyzed using descriptive statistics and the Kruskal–Wallis test to examine differences in classification results across models. The sample consists of seven companies with a total of 35 observations.The findings indicate that the Altman Z-Score detected one company (14.29%) in a financial distress condition and two companies (28.57%) in the grey area, while the Springate S-Score and Zmijewski X-Score classified all companies as financially healthy. The Kruskal–Wallis test produced an Asymp. Sig value < 0.05, confirming a statistically significant difference between the three models. These results suggest that the Altman model is more sensitive to fluctuations in leverage and working capital ratios, while the Springate and Zmijewski models tend to be more conservative and may under-detect early signals of financial distress.
Analisis Value For Money Terhadap Anggaran Belanja Daerah di Kota Pontianak: Analisis Laporan Realisasi Anggaran Belanja Daerah Kota Pontianak pada Tahun Anggaran 2020-2021 Dengan Menggunakan Rasio Value For Money Gandhes Tri Candy; Elok Heniwati; Rudy Kurniawan
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1350

Abstract

Penelitian ini bertujuan untuk melihat tingkatan persentase dari anggaran belanja daerah melalui perhitungan rasio value for money pada tahun anggaran 2020 hingga tahun anggaran 2022. Teknik deskriptif kualitatif digunakan dalam penelitian ini, beserta tinjauan pustaka dan data sekunder Laporan Realisasi Anggaran Badan Keuangan Daerah Kota Pontianak. Hasil penelitian menyatakan bahwa pada kategori ekonomi memiliki kriteria ekonomis dengan persentase 93,10% pada tahun 2020, kemudian terjadi penurunan kriteria menjadi cukup ekonomis dengan persentase 89,67% pada tahun 2021, namun pada tahun 2022 terjadi peningkatan kriteria kembali menjadi ekonomis dengan persentase 93,63%. Kemudian pada kategori efektivitas, Kota Pontianak memiliki hasil persentase yang stabil yaitu dengan kriteria efektif dan persentase di range 92,50% - 94,86%. Dan pada kategori efisiensi, Kota Pontianak pada tahun anggaran 2020 hingga tahun 2021 memiliki kriteria tidak efisien dengan persentase di range 108,30% dan 104,10%, namun pada tahun anggaran 2022 terjadi peningkatan sebesar 6,25% sehingga menjadi 97,85% dengan kriteria kurang efisien. Kata Kunci: Value For Money, anggaran belanja daerah, Laporan Realisasi Anggaran
Analisis Implementasi Coretax Sebagai Administrasi Perpajakan Di Sektor Perkebunan Kelapa Sawit Agus Wijayanto; Elok Heniwati; Khristina Yunita; Nina F Dosinta
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.8797

Abstract

Penelitian ini menganalisis implementasi Core Tax Administration System (CoreTax) sebagai instrumen administrasi perpajakan pada sektor perkebunan kelapa sawit yang memiliki kompleksitas fiskal tinggi. Dengan pendekatan kualitatif berbasis studi kasus, data diperoleh melalui wawancara mendalam dengan Manajer Keuangan, Staf Akuntansi serta analisis laporan keuangan dan dokumen perpajakan perusahaan. Hasil penelitian menunjukkan bahwa implementasi CoreTax berada pada tahap transisi dimana sebagian kewajiban perpajakan seperti PPN, PPh Badan dan withholding tax telah terintegrasi, namun masih terdapat proses paralel dengan sistem manual. Hambatan utama yang teridentifikasi meliputi keterbatasan infrastruktur teknologi di wilayah Perkebunan kelapa sawit, rendahnya literasi digital pegawai akuntansi serta gangguan sistem yang mengakibatkan keterlambatan pelaporan. Perusahaan merespons hambatan tersebut melalui strategi adaptasi bertahap termasuk pelatihan internal, pendampingan konsultan pajak dan penerapan pencatatan ganda. Meskipun menghadapi kendala, penerapan CoreTax memberikan manfaat signifikan berupa peningkatan efisiensi waktu, akurasi pelaporan fiskal serta transparansi administrasi perpajakan. Temuan ini menegaskan bahwa digitalisasi perpajakan bukan sekadar perubahan teknis, melainkan proses sosio-teknis yang membutuhkan kesiapan organisasi dan penguatan kapasitas sumber daya manusia. Secara akademis penelitian ini memperkaya literatur akuntansi perpajakan dengan perspektif sektoral pada industri kelapa sawit, sedangkan secara praktis hasilnya memberikan rekomendasi bagi perusahaan dan pembuat kebijakan dalam mengoptimalkan pemanfaatan CoreTax untuk meningkatkan kepatuhan dan efektivitas administrasi fiskal di Indonesia.
Pengaruh Harga CPO, Biaya Lingkungan, dan Inventory turnover terhadap Profitabilitas Perusahaan Sawit Mishel Mishel; Hana Dhayan; Elok Heniwati
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3261

Abstract

This research analyze the of CPO prices, environmental costs (proxied by CSR/TJSL costs), and inventory turnover on profitability (Return on Assets/ROA) of 15 oil palm companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Employing a quantitative approach with panel data (75 observations), the data were analyzed using the Random Effect Model in EViews 12. The results show that CPO prices have a positive and significant effect on ROA (coefficient = 0.1264; p = 0.0000), as do environmental costs (coefficient = 0.0145; p = 0.0117). Conversely, inventory turnover has a positive but non-significant effect (coefficient = 0.0028; p = 0.8816). Simultaneously, all three variables significantly affect profitability (p = 0.0000; $R^2$ = 37.56%). This study contributes by integrating external (CPO prices) and internal factors (CSR/TJSL and inventory turnover). The findings show that CPO prices and CSR/TJSL expenditures increase profitability, while inventory turnover does not directly determine ROA.
Exploring Sustainable Financial Behavior Among Millennial Mothers Through an ESG Perspective Ghalih Sabda Bekti; Ayu Puspitasari; Elok Heniwati
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3378

Abstract

This study explores the sustainable financial behavior of millennial mothers and its contribution to family financial resilience from an ESG perspective. Using a qualitative exploratory approach, the study involved 14 millennial mothers selected through purposive sampling from each regency and city in West Kalimantan, Indonesia. Data were collected through semi-structured interviews and analyzed using thematic analysis supported by NVivo. The findings reveal that participants practiced sustainable financial behavior by prioritizing essential household needs, maintaining financial records and budgets, saving for emergencies and children’s education, and exercising responsible consumption. These practices enhanced family financial resilience by improving financial preparedness, managing unexpected expenses, and supporting long-term economic stability. From an ESG perspective, environmental responsibility was reflected in reducing plastic waste, reusing household materials, and adopting environmentally conscious consumption. Social responsibility was demonstrated through prioritizing family wellbeing, children’s education, and healthcare protection, while governance practices included transparent financial management, joint financial decision-making with spouses, and disciplined financial planning. This study highlights how integrating ESG values into household financial practices contributes to resilient and sustainable family welfare amid economic uncertainty. This study contributes to the sustainable finance literature by extending the application of the ESG perspective from corporate and investment contexts to household financial behavior while providing qualitative insights into how millennial mothers integrate sustainability values into everyday financial decision-making.
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