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All Journal Journal of Accounting and Investment Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFEBI Accounting Review Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Progress: Jurnal Pendidikan, Akuntansi dan Keuangan JURNAL RISET AKUNTANSI TIRTAYASA MUAMALATUNA Journal of Economics and Business UBS Jurnal Media Ekonomi Jurnal Terapan Manajemen dan Bisnis International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Bussman Journal : Indonesian Journal of Business and Management Jurnal Locus Penelitian dan Pengabdian Management Science Research Journal Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Governance, Taxation, and Auditing Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Social Society Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Kebijakan Pembangunan Daerah (JKPD) Journal of Law and Bibliometrics Studies Open Access DRIVERset
Elvin Bastian
Universitas Sultan Ageng Tirtayasa
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Manajemen Berbasis Nilai terhadap Keputusan Divestasi dengan Kepentingan Pemegang Saham dan Kepentingan Manajemen sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi di Bursa Efek Indonesia Periode 2018 - 2022 Salma, Devhaura; Bastian, Elvin; Sabaruddinsah, Sabaruddinsah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5345

Abstract

The research explores the effect of value-based management on divestment decisions with the interests of shareholders and management interests as moderating variables. The population under study includes consumer goods manufacturing firms listed on the Indonesia Stock Exchange over the period 2018 to 2022. This research utilizes purposive sampling for data collection, obtaining 36 companies with 96 data pointsThe research utilizes a quantitative approach, relying on secondary data from annual reports and financial statements of consumer goods manufacturing companiesobtained from the Indonesia Stock Exchange for the period of 2018-2022. This study uses the moderated regression analysis (MRA) technique with IBM SPSS 25 application. The results show that value-based management has a positive influence on divestment decisions, indicating that value-based management can enhance divestment decisions.The interests of shareholders cannot moderate value-based management in relation to divestment decisions. The interests of management, which are reinforce divestment decision-making, can thus moderate value-based management in relation to divestment decisions.
Pengaruh Environmental Management Accounting terhadap Kinerja Lingkungan Perusahaan Manufaktur dengan Green Innovation sebagai Variabel Mediasi Farhatul Jannah; Elvin Bastian; Sabaruddinsah Sabaruddinsah
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1301

Abstract

Urgensi penelitian ini adalah untuk mengetahui sejauh mana penerapan Environmental Management Accounting (EMA) dapat meningkatkan kinerja lingkungan perusahaan manufaktur melalui peran Green Innovation sebagai variabel mediasi dalam mendukung keberlanjutan lingkungan. Isu lingkungan menjadi perhatian penting bagi perusahaan manufaktur karena aktivitas produksi berpotensi menimbulkan dampak terhadap lingkungan. Perusahaan dituntut tidak hanya meningkatkan kinerja ekonomi, tetapi juga memperhatikan kinerja lingkungan melalui penerapan praktik pengelolaan lingkungan yang baik. Salah satu pendekatan yang digunakan adalah EMA dengan dukungan Green Innovation. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Populasi penelitian adalah perusahaan manufaktur di wilayah Cilegon dan Serang, Provinsi Banten. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 60 orang yang terdiri dari pihak yang terlibat dalam pengelolaan lingkungan perusahaan. Instrumen penelitian menggunakan kuesioner dengan skala Likert untuk mengukur variabel EMA, Green Innovation, dan Kinerja Lingkungan. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner secara langsung kepada responden. Analisis data menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan bantuan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa Environmental Management Accounting tidak berpengaruh langsung terhadap Kinerja Lingkungan dengan nilai koefisien jalur sebesar -0,618, T-statistic 1,022, dan P-value 0,153 (tidak signifikan). Namun, EMA berpengaruh positif dan signifikan terhadap Green Innovation dengan koefisien 1,133, T-statistic 2,008, dan P-value 0,022. Selain itu, Green Innovation terbukti berpengaruh positif dan signifikan terhadap Kinerja Lingkungan serta mampu memediasi hubungan EMA terhadap Kinerja Lingkungan dengan nilai indirect effect sebesar 1,113, T-statistic 2,007, dan P-value 0,022 (full mediation). Kesimpulannya, EMA tidak mampu meningkatkan kinerja lingkungan secara langsung, tetapi akan efektif apabila dikombinasikan dengan Green Innovation sebagai mekanisme penghubung dalam meningkatkan kinerja lingkungan perusahaan.
ESG Implementation through Management Control Systems in Developed and Developing Countries: A Literature Review and Bibliometric Analysis Dahlia Tri Anggraini; Tubagus Ismail; Elvin Bastian; Nurhayati Soleha
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.218

Abstract

Objective: This study aims to identify and synthesize research developments on the role of Management Control Systems (MCS) in supporting Environmental, Social, and Governance (ESG) implementation and to identify future research opportunities. Method: A literature study using a Systematic Literature Review (SLR) approach to articles examining the relationship between MCS and ESG across various organizational contexts. Data were analyzed qualitatively by identifying, selecting, and classifying themes and synthesizing relevant research findings. Results: the study indicates that most studies still focus on MCS aspects of internal control, internal control quality, internal control personnel experience, and internal control costs in supporting ESG performance. In addition, the dominant theories used are legitimacy theory, institutional theory, stakeholder theory, and signaling theory. The findings also indicate that a good quality internal control system contributes to improved ESG performance and stakeholder trust. The implications of this study underscore the importance of strengthening MCS as a strategic instrument for supporting ESG-based sustainable business transformation. Novelty: The novelty of this research lies in the comprehensive synthesis of the relationship between MCS and ESG and the identification of research gaps, which show that previous studies are still dominated by the internal control perspective, thus opening up opportunities for the development of a broader MCS model with a qualitative, multidimensional approach, and focusing on ESG implementation in developing countries.
ESG Implementation through Management Control Systems in Developed and Developing Countries: A Literature Review and Bibliometric Analysis Dahlia Tri Anggraini; Tubagus Ismail; Elvin Bastian; Nurhayati Soleha
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.218

Abstract

Objective: This study aims to identify and synthesize research developments on the role of Management Control Systems (MCS) in supporting Environmental, Social, and Governance (ESG) implementation and to identify future research opportunities. Method: A literature study using a Systematic Literature Review (SLR) approach to articles examining the relationship between MCS and ESG across various organizational contexts. Data were analyzed qualitatively by identifying, selecting, and classifying themes and synthesizing relevant research findings. Results: the study indicates that most studies still focus on MCS aspects of internal control, internal control quality, internal control personnel experience, and internal control costs in supporting ESG performance. In addition, the dominant theories used are legitimacy theory, institutional theory, stakeholder theory, and signaling theory. The findings also indicate that a good quality internal control system contributes to improved ESG performance and stakeholder trust. The implications of this study underscore the importance of strengthening MCS as a strategic instrument for supporting ESG-based sustainable business transformation. Novelty: The novelty of this research lies in the comprehensive synthesis of the relationship between MCS and ESG and the identification of research gaps, which show that previous studies are still dominated by the internal control perspective, thus opening up opportunities for the development of a broader MCS model with a qualitative, multidimensional approach, and focusing on ESG implementation in developing countries.
PERAN KARAKTERISTIK APARAT PENGAWAS INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN SEBAGAI VARIABEL PEMODERASI Dadan Darmawan; Helmi Yazid; Elvin Bastian
Jurnal Kebijakan Pembangunan Daerah Vol 6 No 2 (2022): Desember
Publisher : Badan Perencanaan Pembangunan Daerah Provinsi Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56945/jkpd.v6i2.191

Abstract

Accountability is one of the keys to achieving good governance and aims to measure how well the Government Agencies carry out their main tasks and use the budget. The evaluation value of the Banten Province AKIP from year to year tends to increase, but is not significant. The growth of the Banten Province SAKIP Value from 2016 to 2017 was only 0.03. Meanwhile, the growth of SAKIP Value from 2017 to 2018 was 4.30. Presidential Decree No. 29 of 2014 explains that the Government Internal Supervisory Apparatus (APIP) is given more authority to play a role in achieving local government performance. This study aims to analyze and examine the Effect of the Characteristics of Assistance for Government Internal Supervisory Apparatus (APIP) on the Performance Accountability of Government Agencies (AKIP). Several factors that greatly affect APIP's performance become independent variables in this study, namely the level of APIP capability, the number of APIP with Management Commitment as moderating. Sampling used purposive sampling method with 61 respondents consisting of Government Agencies Performance Accountability Reporters (LAKIP) in 42 Banten Provincial Government Officials and 29 APIP Banten Provincial Inspectorates in charge of evaluating LAKIP. The data analysis technique used the Partial Least Square (PLS) approach. The results of this study state that the APIP Capability Level has an effect on the Performance Accountability of Government Agencies (AKIP), while the number of APIPs does not affect the Performance Accountability of Government Agencies (AKIP) and Management Commitment does not moderate the APIP Capability Level on the Performance Accountability of Government Agencies (AKIP), but moderating the Number of APIP Personnel on the Performance Accountability of Government Agencies (AKIP).
THE EFFECT OF FIRM SIZE AND SALES GROWTH ON FIRM VALUE: ROA AND COST EFFICIENCY AS MEDIATORS Rizki Aisyah Maharani; Elvin Bastian; Iis Ismawati
Jurnal Media Ekonomi (JURMEK) Vol 31 No 1 (2026): Jurnal Media Ekonomi
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurnalmediaekonomi.v31i1.3344

Abstract

Purpose: This study addresses inconsistent evidence on whether firm size and sales growth create market value directly or only after they improve internal performance. It tests return on assets (ROA) and the BOPO operating-cost ratio as mediating pathways.Empirical Problem: During 2021-2025, the Indonesian Consumer Non-Cyclicals index declined by 61.27%, while the composite market index increased by 17.34%, indicating that defensive demand and revenue expansion did not automatically translate into market valuation.Research Methodology: A quantitative causal-explanatory design covered 37 Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange, yielding 185 firm-year observations. The thesis outputs were analyzed through three pooled company-year regressions and one-tailed Sobel tests in EViews 12.Results: Firm size was positively associated with firm value and ROA, whereas sales growth affected ROA but not firm value directly. Firm size increased the BOPO ratio, sales growth did not significantly affect BOPO, and both ROA and BOPO were positively associated with firm value. The reported one-tailed Sobel tests indicated ROA mediation for both antecedents and BOPO mediation for firm size only.Conclusions: ROA is the more consistent value-creation pathway. The positive BOPO coefficient must be interpreted as higher operating-cost intensity, not as an efficiency improvement; it may capture expansion, distribution, or capability-building expenditures that investors tolerate when accompanied by scale.Limitations: The study is limited to one sector, a five-year window, a pooled estimator without reported panel-model selection tests, an inverse BOPO proxy, and Sobel rather than bootstrap mediation evidence.Contributions: The study extends signaling theory with a sequential-confirmation mechanism: size and sales growth operate as preliminary signals, while profitability and operating-cost structure confirm or qualify their valuation relevance. Managers should evaluate expansion through incremental ROA and distinguish productive operating investment from avoidable cost inefficiency
ACCOUNTING INFORMATION SYSTEMS INFLUENCE BUSINESS DECISION QUALITY: FINANCIAL LITERACY AND GOVERNANCE MODERATION Wahyu Nugroho; Elvin Bastian; Roza Mulyadi
Jurnal Media Ekonomi (JURMEK) Vol 31 No 1 (2026): Jurnal Media Ekonomi
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurnalmediaekonomi.v31i1.3345

Abstract

Research Gap: Prior studies largely examine the direct effects of accounting information systems on decisions in private organizations, leaving unclear whether users' financial capability and governance arrangements jointly determine the decision value of accounting information in public-community enterprises. Purpose: This study examines whether accounting information systems (AIS) and management accounting information systems (MAIS) improve business decision quality and whether financial literacy and governance strengthen those relationships in jointly owned village enterprises. Research Methodology: An associative quantitative survey was conducted among managers of 26 active BUM Desa Bersama-UPK LKD units in Serang Regency, Indonesia. Of 145 questionnaires distributed, 109 usable responses were obtained (75.17%). Reflective constructs were measured using five-point Likert scales and analyzed with PLS-SEM in SmartPLS 4.1.1.8. Results: AIS and MAIS positively affected business decision quality (beta = 0.258 and 0.208; p < 0.001). Financial literacy strengthened the AIS and MAIS effects (beta = 0.291 and 0.340; p < 0.001), while governance also strengthened both effects (beta = 0.327 and 0.335; p < 0.001). The model explained 81.4% of decision-quality variance, had acceptable fit (SRMR = 0.073), and showed positive global predictive relevance (Q2 = 0.814). Conclusions: Accounting information improves decisions not merely because it is available, but because financially literate managers can interpret it and governance mechanisms require transparent, accountable use. Limitations: The cross-sectional, self-reported design and single-regency setting limit causal and geographic generalization; the Q2 statistic is an in-sample global predictive-relevance index rather than an out-of-sample PLSpredict result. Contributions: The novelty lies in modeling financial literacy as an interpretive capability and governance as an agency-control mechanism simultaneously. The findings extend Agency Theory by showing that information systems reduce agency problems only when agents possess the capability and incentives to use evidence responsibly. Practically, BUM Desa Bersama should combine standardized AIS/MAIS reports with financial-literacy development, documented decision protocols, and governance review.
Co-Authors Adam Nur Firdausy Agus Mulyono Agus Sholikhan Yulianto Agus Sholikhan Yulianto Al Biruni, Raga Taqwa Ani Tjitra Handayani Ariel Fahryandi Bintan Aris Munandar, Teguh Bintan, Ariel Fahryandi Dadan Darmawan Dadan Darmawan, Dadan Dadan Ramdhani Dadan Ramdhani Dahlia Tri Anggraini Defa, Sherly Sabrina Putri Didit Haryadi Dwi Irawan Evi Dora Sembiring Ewing Yuvisa Ibrani Ewing Yuvisa Ibrani Fahyunah Fakhrudin, Muhammad Farhatul Jannah Fitriyah Nurhidayah Fitriyani, Fara Gestariana, Larissa Anditha Hadiatul, Umi Hamdiah Hamdiah Helmi Yazid Hestini Hestini Hestini, Hestini Iis Ismawati Imam Abu Hanifah Ismawati, Iis Lestari, Tri Lia Uzliawati Maharani, Sifa Mazda Eko Sri Tjahjono, Mazda Eko Sri Meliani, Kharisma Ayu Meutia, Meutia Meutia, Meutia Muhamad Abi Dunya Muhamad Fakhrudin Muhamad Taqi Muhammad Abduh Muhammad Sultan Athoriq Mulyadi, Roza Mulyasari, Windu Munawar Muchlish Nahdah, Alya Nanda Febiana Nila Munana Nisauzakiyah, Dina Nuke Nugraha Nur Bhakti Pertiwi, Widya Nurhayati Soleha Pratama, Ahmad Zakia Garda Putri Mutira Putri, Annadia Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Ratu Heti Suryawiati Rizki Aisyah Maharani Sabaruddinsah Sabaruddinsah Sabaruddinsah Sabaruddinsah, Sabaruddinsah Salma, Devhaura Saputra, Firman Sely Indah Nurfaliani Sholikhan Yulianto, Agus Susanty, Dessy Taqi, Muhamad Tri Lestari Tubagus Ismail Tubagus Ismail Ulfa Khairunisa Wahyu Nugroho Widya Nur Bhakti Pertiwi Windy Angraeni Yanti Yanti Yanti Yanti Yudha Adi Prakasa