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All Journal JDM (Jurnal Dinamika Manajemen) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BUDGETING : Journal of Business, Management and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat International Journal of Engagement and Empowerment (IJE2) Jurnal PKM Manajemen Bisnis Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Asean International Journal of Business Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Jurnal Pengabdian Masyarakat Bangsa TOFEDU: The Future of Education Journal International Journal of Economics, Management and Accounting Neraca Manajemen, Akuntansi, dan Ekonomi Asian Journal of Social and Humanities
Ruhiyat, Endang
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Actions of Expropriation in Family Companies: The Moderating Role of Independent Commissioner’s Control Pratiwi, Adhitya Putri; Ruhiyat, Endang; Holiawati, Holiawati
JDM (Jurnal Dinamika Manajemen) Vol 15, No 1 (2024): March 2024
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v15i1.49933

Abstract

This study examines the effects of the pyramid structure and disclosure of related party transactions on acts of expropriation in family companies with the independent commissioner’s control as a moderation. This research is a type of quantitative research. This research uses secondary data from annual reports from 31 family companies in 2017- 2018. The data analysis techniques in this research are descriptive statistics, panel data regression analysis, and moderated regression analysis. The study finds that the pyramid structure does not affect expropriation, while disclosure of related party transactions has a negative effect on expropriation. The interaction test shows that the mediator variable could not mediate the pyramid structure and expropriation. Conversely, the moderating variable is able to moderate the disclosure of related party transactions and expropriation. The results of this research can provide input to policymakers to tighten regulations regarding protection for minority shareholders. In addition, the results of this research will add to the government’s references in expanding rules related to the disclosure of related party transactions, especially regarding the supervision of related party transactions carried out by companies.
ANALYSIS OF THE APPLICATION OF SIMPLE FINANCIAL ACCOUNTING TO IMPROVE THE EFFICIENCY OF MSME FINANCIAL MANAGEMENT Anggraini, Anggun; Ruhiyat, Endang; Indawati, Indawati
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 3 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i3.186

Abstract

Good financial management is a crucial factor in the success of Micro, Small, and Medium Enterprises (MSMEs), which contribute significantly to the Indonesian economy. However, many MSMEs, including those managed by Yayasan Darul Anwar Banten, need help in structured financial recording, which impacts cash flow management and business decision-making. This research aims to provide counseling and training on effective, simple financial record-keeping for MSMEs. The methods used include interviews, lectures, and evaluation through pre-tests and post-tests to measure participants' understanding. The training results showed that 80% of participants experienced increased knowledge about recording and preparing financial statements. The conclusion of this activity emphasizes the importance of continuous training in financial management to improve the operational efficiency of MSMEs. Suggestions include the need for constant counseling and soft skills development to support the ability of MSMEs to face industry challenges
PENGARUH ENVIRONMENTAL DISCLOSURE, INSIDER OWNERSHIP DAN UKURAN PERUSAHAAN TERHADAP FIRM PERFORMANCE Cahyani, Yenni; Ruhiyat, Endang; Holiawati, Holiawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.1068

Abstract

This study aims to examine and analyze the effect of Environmental Disclosure, Insider Ownership and Firm Size with Leverage as a Control Variable on Firm Performance. This research is a type of quantitative research using secondary data in the form of an annual report of 50 population of Industrial sector companies listed on the Indonesia Stock Exchange during 2017-2022 with a total of 120 observational data. The data analysis method in this study was carried out using Panel Data Regression Analysis using the statistical tool e-views 9 and obtained results that partially Envirometal Disclosure and Leverage have an effect on Firm Performance while Insider Ownership and company size have no effect on Firm Performance while simultaneously Envirometal Disclosure, Insider Ownership and Firm Size with Leverage as a Control Variable on Firm Performance.
DAYA TARIK INVESTOR MEMODERASI HUBUNGAN GROWTH OPTION DAN STRATEGI BERSAING DENGAN KINERJA KEBERLANJUTAN (Studi Empiris Pada Perusahaan yang Terdaftar Index Kompas 100 Periode 2019 - 2023) Rosana, Andri Murti; Holiawati; Ruhiyat, Endang
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15546308

Abstract

The purpose of this study is to test and analyze Investor Attractiveness Moderates the Relationship between Growth Option and Competitive Strategy with Sustainability Performance in companies listed on the Kompas 100 Index for the period 2019-2023. This study uses observational data from 100 companies and a sample of 35 companies from the Kompas 100 Index listed on the Indonesia Stock Exchange from 2019 to 2023. The data used are secondary data in the form of financial reports and sustainability reports of sample companies. Hypothesis testing is carried out using a panel data linear regression model and moderating regression analysis with Eviews 12 software. The results of this study indicate that Growth Option does not have a negative effect on Sustainability Performance, Competitive Strategy has an effect on Sustainability Performance, Investor Attractiveness does not moderate the relationship between Growth Option and Sustainability Performance. Investor Attractiveness does not moderate the relationship between Competitive Strategy and Sustainability Performance. This finding indicates that although investor attractiveness can reflect market perceptions of a company's potential, this factor has not been able to strengthen the influence of internal variables such as growth options and competitive strategies on sustainability performance. This is due to the dominance of short-term profit motives among Indonesian capital market investors, who have not fully integrated sustainability aspects into the investment decision-making process. Therefore, companies need to show investors the importance of developing adaptive and sustainable strategies, which not only provide short-term but also long-term financial benefits for investors, and not only prioritize financial benefits, but are more complete by integrating social and environmental aspects. This study provides an important contribution to the development of sustainability management literature and corporate strategy, especially in the context of the Indonesian capital market. Keywords: Investor Attraction, Growth Options, Competitive Strategy, Sustainability Performance
Pencatatan Sederhana untuk Meningkatkan Efisiensi dan Efektifitas Pengelolaan Keuangan pada UMKM Jawara Bojongsari Depok Indawati, Indawati; Anggraini, Anggun; Ruhiyat, Endang
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1511

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving the local economy, yet many still struggle with effective financial management due to a lack of basic bookkeeping skills. This community service activity (PKM), titled "Simple Bookkeeping to Improve the Efficiency and Effectiveness of Financial Management for UMKM Jawara Bojongsari", aimed to address these challenges by equipping MSME actors with practical knowledge of simple financial recording methods. The program was conducted in April 2025 in Bojongsari Subdistrict, Depok City, and involved 15 lecturers from Universitas Pamulang as facilitators. A total of 25 MSME participants from the Jawara (Jaringan Wirausaha) Bojongsari network took part in the training. The implementation methods included material presentations, hands-on practice, group discussions, and Q&A sessions. As a result, participants gained a better understanding of financial recording practices such as income and expense tracking, ledger preparation, and basic financial planning. The activity significantly increased participants' financial awareness and confidence in managing their businesses. This PKM program demonstrated that structured and practical financial education can contribute positively to improving the financial literacy and operational efficiency of local MSMEs.
PENGUNGKAPAN DIMENSI LINGKUNGAN DAN SOSIAL MEMODERASI HUBUNGAN KINERJA KEUANGAN DAN PERSISTENSI LABA DENGAN EARNINGS RESPONSE COEFFICIENT (Studi Empiris Perusahaan Sektor Energi Tahun 2019 – 2023) Bagus Riyanto, Muhammad Fathan; Holiawati; Ruhiyat, Endang
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15220257

Abstract

The purpose of this research is to examine and analyze the moderation effect of Environmental and Social Disclosure on the relationship between Financial Performance and Earnings Persistence with the Earnings Response Coefficient in Energy Sector Companies from 2019 to 2023. This study uses observational data from 145 companies, identifying a sample of 29 companies listed in the Indonesia Stock Exchange during the period. The data employed consists of secondary data in the form of financial statements and sustainability reports of the sampled companies. Hypothesis testing is conducted using a panel data linear regression model and moderating regression analysis with Eviews 12 software. The results of this research indicate that Financial Performance has an effect on the Earnings Response Coefficient. Earnings Persistence also influences the Earnings Response Coefficient. However, Environmental and Social Disclosure does not moderate the relationship between Financial Performance and the Earnings Response Coefficient. Likewise, Environmental and Social Disclosure does not moderate the relationship between Earnings Persistence and the Earnings Response Coefficient.These findings highlight that companies with consistent earnings and good transparency are more appealing, especially in the context of market uncertainty. Conversely, Environmental and Social Disclosure appears to be less relevant for short-term investment decision-making, given that investors tend to focus more on immediate financial results. Therefore, investors are advised to prioritize companies that demonstrate stable financial performance and maintain earnings, in order to enhance the potential return on investment. Keywords: Environmental and Social Disclosure, Financial Performance, Earnings Persistence, Earnings Response Coefficient.
MANAJEMEN PERSEDIAAN DALAM MENINGKATKAN LABA DIMASA PADEMI COVID- 19 STUDI EMPIRIS PADA UKM DIBAWAH NAUNGAN DISPERINDAG DAN KOPERASI KABUPATEN PURWAKARTA Sugiyanto, Sugiyanto; Holiawati, Holiawati; Ruhiyat, Endang; Marjohan, Masno; Waryanto, Hendro
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10496

Abstract

Tujuan dari pengabdian kepada masyarakat di Koperasi dan UKM di Disperindak Kabupaten Purwakarta Jawa Barat adalah untuk mengetahui seberapa besar penerapan sistem persedian barang dan peningkatan laba masa Pandemi Covid-19 pada usaha mikro kecil menengah dan koperasi. Metode pengabdian yang digunakan adalah Descriptif Assosiatif dengan metode pendekatan data kualitatif. Permasalahan sebagai berikut  : (1) Koperasi dan UKM belum menyelenggarakan penggunaan akuntansi yang baik pada kegiatan bisnis UMKM. Solusi yang diberikan yaitu tim PKM akan mengsosialisasikan atau memberikan materi tentang siklus akuntansi dan manfaat atau tujuan dari penyusunan laporan keuangan serta pentingnya penyusunan laporan keuangan, dengan mengarahkan perusahaan untuk membiasakan mencatat setiap transaksi, mencatat kegiatan usaha yang ada sesuai dengan standar akuntansi secara lengkap. Hasil  PkM berkontribusi untuk meningkatkan efisiensi pencatataan akuntansi dan keuangan menjadi lebih ringkas dan sistematis, serta meningkatkan kontrol pencatatan, dengan cara peserta dapat identitas transaksi atau kejadian yang mudah dilihat dan diingat oleh para pelaku ukm dan koperasi. (2) Peserta Ukm dan Koperasi dapat membuat jurnal transaksi. membuat jurnal hingga membuat laporan sederhana. (3) Target luaran pada program persedian dan pembukuan melalui Android. Hasil dari kegiatan ini secara nasional agar dapat dimanfaatkan sebagai literatur dalam bidangnya seperti artikel pada media masa cetak/elektronik, dan peningkatan mutu keberadaan mitra. Kegiatan ini diharapkan dapat keberlanjutan.
The Effect of Regional Original Income, General Allocation Funds and Natural Resource Revenue Sharing Funds on Capital Expenditure Ruhiyat, Endang; Handayani, Wuri
EAJ (Economic and Accounting Journal) Vol. 4 No. 3 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i3.y2021.p227-240

Abstract

The purpose of this research is to analyze Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds on Capital Expenditures local government in the province of Banten in the past 10 years. The research design used in this study is an associative method. The analytical model used is quantitative. The variables used are Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds as independent variables and Capital Expenditures as the dependent variable. The sample used in the budget realization report for 10 years from 2011 to 2020. The data analysis technique used is descriptive statistics and panel data regression analysis using Eviews 9 software. The analytical tool used is the Panel Data Regression Model Selection, Classical Assumption Model, Determination Coefficient, F Test and t-Test. Based on the results of the study it was found that (1) Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds show together have an effect Capital Expenditures; (2) Regional Original Revenues partially has no effect Capital Expenditures; (3) General Allocation Funds partially has no effect Capital Expenditures; (4) Natural Resource Revenue Sharing Funds partially has no effect Capital Expenditures
Impact of Company Characteristics, Liquidity, and Good Corporate Governance on Tax Aggression Ismanto, Juli; Purnomo, Listiya Ike; Cahyani, Yenni; Rifai, Ahmad; Ruhiyat, Endang
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p86-104

Abstract

This study aims to determine the impact of company characteristics, liquidity, and good corporate governance on tax aggressiveness. As secondary data, annual report information from companies included in the LQ45 index and listed on the IDX between 2016 and 2020 is utilized. The sample size was fourteen companies. The study used regression analysis of panel data as a methodology. The results indicated that the liquidity variables partially influenced tax aggressiveness, whereas the company's characteristics and good corporate governance did not. The test results suggest that if the liquidity level is low, it will reduce the level of creditor trust and result in a decrease in the level of capital loans by creditors; therefore, the company will maintain its liquidity level so as not to engage in tax avoidance.
The Effect of Financial Performance as Moderating on Good Corporate Governance, Media Exposure and Disclosure of Sustainability Reports Afridayani, Afridayani; Holiawati, Holiawati; Ruhiyat, Endang
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p209-221

Abstract

This study aims to determine the Influence of Good Corporate Governance and media Exposure on the Disclosure of Sustainability Reports with Financial Performance as a Moderating Variable. This type of research is quantitative research with research data in the form of annual reports and sustainability reports of 50 companies on the Indonesia Stock Exchange in 2019 - 2021, which are downloaded via the official website of the Indonesia Stock Exchange and the websites of companies that are used as research samples. The result shows that Good Corporate Governance does not affect the disclosure of sustainability reports. Media exposure influences the disclosure of sustainability reports. Financial Performance, without effect, moderates the relationship between good corporate governance and sustainability report disclosure. The finding also reveals that Financial Performance was without effect moderate on the relationship between Good Corporate Governance variables and Sustainability Report disclosure. The novelty in this study is to add financial Performance as moderating concerning good corporate governance on disclosure of sustainability reporting and concerning media exposure on disclosure of sustainability reporting.
Co-Authors Abdul Hadi Ade Putra, Topan Adhitia Hermawan, Rangga Afridayani, Afridayani Ahmad Rifai Amar Galih Andini, Andini Anggraini, Anggun Bagus Riyanto, Muhammad Fathan Cahyani, Yenni Dani Rahman Hakim, Dani Rahman Doringin, Ferry Faza Anggrainiy Hakim, Dzaki Taufiqul Hardila, Ika Haussain Irsyad, Achmad Dias Hayati, Siti Hendrik Napitupulu Heni Pujiastuti Holiawati Holiawati, Holiawati Husnul Khotimah Indawati, Indawati Irsyad Haryono Aulia, Irsyad Haryono Islam Ali Akbar Islamaya, Dina Ismanto, Juli Kurniawan, Muhammad Erick Mahfudyanto, Akhirul Mariati Mariati Marjohan, Masno Mohammad Mahsun Muliawati, Kristina Ika Napisah, Napisah Nofryanti, Nofryanti Nugrahani, Sulih Nugroho, Prilian Catur Nurrizqi, Siti Aisyah Prasetya, Eka Rima Prasetyo, Wahyu Heri Pratiwi, Adhitya Putri Priambada, Arga Prilian Catur N. Purnomo, Listiya Ike Putra, Topan ade Rima Prasetya, Eka Rohimah Rohimah Rosana, Andri Murti Roza, Putri Rusdi Rusdi Rusdi, - Sari Dewi, Siti Ratna Setianingsih, Setia Sinaga, Melisa Sri Agustina, Sri Sugiyanto - Sukmana, Eka Sunarto Sunarto Suripto Suripto Tatariyanto, Firman Wardokhi, Wardokhi Waryanto, Hendro Widiyati, Dian Wuri Handayani Yuliandi Akbar Yunita Kwartarani Zia, Kahaliza