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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 EKUITAS (Jurnal Ekonomi dan Keuangan) 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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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.
Pengaruh Leverage, Citra Perusahaan dan Sensitivitas Industri Terhadap Pengungkapan Corporate Social Responsibility Dimoderasi oleh Ukuran Perusahaan Mahfudyanto, Akhirul; Ruhiyat, Endang; Holiawati, Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 2 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine and analyze the influence of leverage, company image and industry sensitivity on corporate social responsibility disclosure moderated by company size in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2017 to 2022. This type of research is research with an associative quantitative approach. The population of this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. The sampling technique in this research is a purposive sampling technique with the results from 113 research populations becoming 34 research samples processed and 170 data processing. The data used is panel data obtained from secondary data collected using library and documentation methods. The data analysis method consists of descriptive statistical analysis, panel data regression and Moderated Regression Analysis (MRA) using Microsoft Excel and Eviews 10. The research results show that simultaneously leverage, company image and industry sensitivity influence corporate social responsibility disclosure. Meanwhile, partially, leverage and company image do not influence corporate social responsibility, but industry sensitivity influences corporate social responsibility disclosure. And environmental performance as a control variable influences corporate social responsibility disclosure in non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. Meanwhile, company size is unable to moderate the relationship between leverage and corporate social responsibility disclosure and the relationship between corporate image and corporate social responsibility disclosure, but company size can weaken the relationship between industry sensitivity towards disclosure of corporate social responsibility. This research can be used as material for consideration company decision making in contributing to the environment.
Green Intellectual Capital, Asset Growth on Stock Return: Role Financial Performance as Intervening Agustina, Sri; Ruhiyat, Endang; Sugiyanto, Sugiyanto
Asean International Journal of Business Vol. 3 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v3i1.839

Abstract

Purpose – The Purpose of study was  to determine the effect of green intellectual capital on stock returns with financial performance as an intervening variable. Metodelogy – This study uses a sample of agricultural sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The sampling technique used purposive technique, the samples obtained were 20 agricultural sector companies or 100 data observations. The analysis method used is panel data regression analysis and path analysis using Eviews.12. Findings – Based on the research results, it shows that together green intellectual capital, asset growth and financial performance have an effect on stock returns. Meanwhile, partially asset growth has a positive and significant effect on stock returns. Financial performance has a positive and significant effect on stock returns. Green intellectual capital has no effect on stock returns. Green Intellectual capital has a positive and significant effect on financial performance. Asset growth has no effect on financial performance. Financial performance is able to mediate the effect of green intellectual capital on stock returns. Financial performance is unable to mediate the effect of asset growth on stock returns.
The Effect of Green Intellectual Capital, Good Corporate Governance, and Growth Options on Sustainability Performance Khotimah, Husnul; Ruhiyat, Endang; Hakim, Dani Rahman
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4256

Abstract

Global climate change, deforestation, plastic pollution, and other environmental issues have made sustainability performance an increasingly researched topic. This study investigates the impact of green intellectual capital, good corporate governance, and growth options on the sustainability performance of primary consumer goods sector companies in Indonesia. Additionally, it examines the moderating role of public ownership. We measure sustainability performance using a composite index based on the sustainability balanced scorecard and the G4 Global Reporting Initiative's sustainability reporting disclosure framework. To our knowledge, this study is the first to employ this specific measurement method. Using a random effects estimator on 144 observations, we estimated our models. The findings indicate that good corporate governance, growth options, and public ownership positively influence sustainability performance, while green intellectual capital does not. Furthermore, the study reveals that public ownership strengthens the effects of green intellectual capital and growth options on sustainability performance. This suggests that in companies with low public ownership, green intellectual capital alone may not sufficiently enhance sustainability performance.
ANALISIS META REGRESI PADA PENELITIAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Sari Dewi, Siti Ratna; Ruhiyat, Endang; Suripto, Suripto
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1256

Abstract

Penelitian ini menggunakan pendekatan kuantitatif dengan metodologi deskriptif untuk menjelaskan hubungan antara Good Corporate Governance dan penghindaran pajak, dengan menggunakan meta analisis regresi. Meta analisis regresi digunakan untuk mengevaluasi temuan-temuan primer yang mengkaji pengaruh Good Corporate Governance terhadap Tax Avoidance di Indonesia. Sampel penelitian terdiri dari 60 studi yang memenuhi kriteria inklusi yang telah ditetapkan. Hasil analisis menunjukkan adanya pengaruh positif Good Corporate Governance terhadap Effective Tax Rate (ETR) dan Cash Effective Tax Rate (CETR), dengan nilai genuine effect sebesar -1.569. Temuan ini mendukung relevansi teori agensi yang menyatakan bahwa praktik Good Corporate Governance dapat mengurangi konflik agensi dan asimetri informasi. Namun, terdapat heterogenitas yang signifikan dalam hasil penelitian, serta adanya bias publikasi ke bawah yang dapat mengurangi estimasi efek yang sebenarnya. Dengan demikian, penelitian ini mengkonfirmasi adanya pengaruh negatif Good Corporate Governance terhadap Tax Avoidance di Indonesia.
Fraud Diamond In Financial Reporting Fraud Detection with Audit Committee as A Moderation Priambada, Arga; Holiawati, Holiawati; Ruhiyat, Endang
Asian Journal of Social and Humanities Vol. 2 No. 1 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i1.165

Abstract

The purpose of this study was to determine the effect of fraud diamond using four proxies, namely Financial Target, Ineffective Monitoring, Auditor Change and Board of Directors Change on the detection of financial statement fraud and the influence of the audit committee relationship as a moderating variable. This study used a sample of 16 companies from the agricultural product sub-sector that were listed on the Indonesia Stock Exchange from 2017 to 2021. The data used is secondary data in the form of financial reports and annual reports of the sample companies. Hypothesis testing was carried out using a panel data linear regression model with eviews 12 software. The results of this study indicate that Financial Targets and Auditor Turnover have an effect on fraudulent financial reports, Ineffective Monitoring and replacement of directors have no effect on fraudulent financial statements. The audit committee was unable to moderate the influence of Financial Targets, Ineffective Monitoring, Auditor replacements, Directors replacement on fraudulent financial reporting
The Effect of Learning Environment, Learning Motivation, and Family Economics on Student Learning Achievement Adhitia Hermawan, Rangga; Napisah, Napisah; Ruhiyat, Endang; Doringin, Ferry
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 8 (2025): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i8.223

Abstract

Education is an element that cannot be separated from humans, through education humans have the responsibility of fostering humans to have good quality, intelligent, and responsible for themselves, society, nation, and country, even spiritual responsibility so that humans as learners can carry out their religious teachings properlyThis study uses cross-sectional quantitative research techniques. The population in this study was 357 students. researchers used the slovin formula in determining the number of research samples so that 191 samples were obtained in this studyThe learning environment, learning motivation and family economy have an influence on learning achievement by 37.9%The learning environment variable has no effect on learning achievement partially The learning motivation variable affects learning achievement partially The family economy variable affects learning achievement partially The learning environment, learning motivation and family economy on learning achievement simultaneously
PENGARUH GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN Roza, Putri; Ruhiyat, Endang
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the impact of green accounting, green intellectual capital, and corporate social responsibility on company performance. The research was conducted by analyzing sustainability reports and financial statements of companies in the mining sector (minerals) listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample used in this study consists of 12 mining companies (minerals) listed on the Indonesia Stock Exchange during the period from 2019 to 2023, using random sampling technique. The data used in this study is secondary data in the form of sustainability reports and financial statements from each company included in the sample. The variables used in this study are Green Accounting (X1) as the first independent variable, Green Intellectual Capital (X2) as the second independent variable, and Corporate Social Responsibility (X3) as the third independent variable, while Company Performance (Y) serves as the dependent variable. The panel data regression method is used as the research methodology in this study. The analysis of the research results is conducted using EViews 13 software. The findings indicate that the best model is the Fixed Effect Model (FEM). The results show that green accounting, green intellectual capital, and corporate social responsibility have a significant impact on company performance. Specifically, corporate social responsibility has a significant and positive effect on company performance, while green accounting and green intellectual capital do not have a significant impact on company performance. Keywords: Green Accounting, Green Intellectual Capital, Corporate Social Responsibility, Company Performance.
Pemberdayaan Pelaku UMKM melalui Pencatatan Keuangan Sederhana Membangun Budaya Kepatuhan Pajak Islamaya, Dina; Rohimah, Rohimah; Zia, Kahaliza; Sinaga, Melisa; Ruhiyat, Endang; Holiawati, Holiawati
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 10 (2025): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i10.3525

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih menghadapi kendala rendahnya literasi keuangan dan kesadaran pajak. Program Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Kelurahan Benda Baru, Kota Tangerang Selatan, dengan tujuan meningkatkan kemampuan pelaku UMKM dalam pencatatan keuangan sederhana dan memahami kewajiban perpajakan. Melalui pelatihan berbasis praktik (learning by doing), peserta mempelajari pencatatan transaksi harian dan penyusunan laporan keuangan sederhana. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam mengelola keuangan usaha dan memahami konsekuensi perpajakan. Program ini diharapkan dapat memperkuat tata kelola bisnis UMKM serta mendukung peningkatan kepatuhan pajak secara berkelanjutan.
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 Jaenudin Jaenudin 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