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All Journal International Journal of Evaluation and Research in Education (IJERE) ETIKONOMI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Manajemen Bisnis Journal of Accounting and Investment Dinamika Jurnal Pendidikan Dasar Riset Akuntansi dan Keuangan Indonesia DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam JURNAL MANAJEMEN MOTIVASI SAR (Soedirman Accounting Review): Journal of Accounting and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Riau Journal of Empowerment NISBAH: JURNAL PERBANKAN SYARIAH JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) RATIO: Reviu Akuntansi Kontemporer Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan ADPEBI International Journal of Business and Social Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Abdimas Lamin IIJSE Riset Akuntansi dan Keuangan Indonesia
Fitriati, Azmi
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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IMPACT OF GREEN INNOVATION AND GREEN INVESTMENT ON FIRM VALUE Samino, Zana Dies Arahmawati; Santoso, Selamet Eko Budi; Fitriati, Azmi; Amir, Amir
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5182

Abstract

Penelitian ini mengkaji pengaruh pengungkapan CSR, green innovation, ROE, DER, dan green investment terhadap nilai perusahaan. Data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan sektor makanan dan minuman tercatat di BEI tahun 2021-2023 digunakan dalam penelitian ini. Pemilihan sampel menggunakan metode purposive sampling. Analisis regresi berganda digunakan untuk menguji hipotesis melalui aplikasi statistik SPSS. Hasil penelitian menunjukkan pengungkapan CSR dan green process innovation berpengaruh negatif terhadap nilai perusahaan. Green product innovation dan ROE berpengaruh positif terhadap nilai perusahaan. Sementara itu, DER dan green investement tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Pertumbuhan Penjualan, Likuiditas dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Sektor Industri di BEI Riadani, Ahmad Riki; Hariyanto, Eko; Fitriati, Azmi; Santoso, Slamet Eko Budi
Jurnal Ecogen Vol 7, No 1 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i1.15727

Abstract

This study objectives to determine the effect of sales growth, liquidity and company size on profitability. The population in this study were industrial sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this study used purposive sampling technique with 108 data observed. The data analysis technique uses multiple linear regression analysis, t test, f test and coefficient of determination test using SPSS data processor. Based on the results of hypothesis testing, sales growth and liquidity variables simultaneously have a positive and significant effect on profitability. While the company size variable partially has a positive and insignificant effect on profitability
Analisis Faktor-faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Aryadita, Putriana Hadi; Hariyanto, Eko; Wahyuni, Sri; Fitriati, Azmi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2136

Abstract

Abstract In managing a company which is characterized by the welfare of shareholders so that it reflects the high value of the Company. This research was conducted to determine the value of companies in the infrastructure sector in the 2018-2022 period based on factors that influence company value. The factors taken in this research are profitability, company size and leverage as well as dividend policy which are used as moderating variables in the research. This research uses a quantitative approach, namely by looking at the relationship between independent variables and dependent variables as well as moderating variables on the objects studied. The data used in this research is secondary data in the form of financial reports accessed via the Indonesian Stock Exchange website. The population in this research is Infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses a purposive sampling technique. The samples that can be studied are 109 company data samples. In processing data and drawing conclusions, researchers used the SPSS program or software. The results of this research show that profitability, company size and dividend policy have no effect on the value of infrastructure companies, while leverage has a positive effect on the value of infrastructure companies. The results in this study indicate that dividend policy is unable to moderate and strengthen the influence of profitability, company size and leverage on the value of infrastructure companies.
Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model Sitoresmi, Dyah; Fakhruddin, Iwan; Fitriati, Azmi; Setyadi, Edi Joko
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2294

Abstract

In an era of intense competition in the business world, companies may often be under pressure to demonstrate superior financial performance, even if it does not accurately reflect their true position. Maintaining reputation in the eyes of external stakeholders is the main motivation. In this context, information in performance reports is often manipulated. This study aims to detect fraudulent financial reporting using the fraud pentagon theory as well as the f-score model. The research population involves food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2017-2021 period. A sample of 21 companies was obtained using purposive sampling technique, so that the unit of analysis amounted to 105. Stata was used as the analysis software. The results showed that financial target, effective monitoring, and change of directors had no effect on fraudulent financial reporting. However, the quality of external auditor has a negative effect. While the frequency of CEO’s picture has a positive effect fraudulent financial reporting.
Faktor Determinan Financial Statement Fraud: Pengujian Kualitas Audit sebagai Pemoderasi Tiastuti, Sindi; Wahyuni, Sri; Fitriati, Azmi; Wibowo, Hardiyanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.858

Abstract

This study aims to determine the effect of financial target, profitability, audit committee, and institutional ownership on financial statement fraud with audit quality as moderation. This study uses a quantitative approach with secondary data. The population in this study are consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2022-2023. The sample selection used a purposive sampling method and obtained 104 data samples. The analysis technique used in this study is multiple regression analysis with moderated regression analysis (MRA) by SPSS version 26 program. The results showed that financial target has a positive effect on financial statement fraud, profitability has a negative effect on financial statement fraud, audit committee and institutional ownership have no effect on financial statement fraud, audit quality is proven can moderate by strengthening the effect of financial target on financial statement fraud, audit quality is not proven can moderate the effect of profitability, audit committee, and institutional ownershipon financial statement fraud.
Pengaruh Profitabilitas dan Dewan Pengawas Syariah terhadap Islamic Social Reporting dengan Moderasi Ukuran Perusahaan Nur Aini, Roziana; Fakhruddin, Iwan; Fitriati, Azmi; Hapsari, Ira
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 2 (2025): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i2.10454

Abstract

This study aims to examine and analyze the effect of profitability, the number of Sharia Supervisory Board (SSB) members, and the frequency of SSB meetings on Islamic Social Reporting (ISR), with company size as a moderating variable in Sharia Commercial Banks in Indonesia. The research uses secondary data obtained from the annual reports of Sharia Commercial Banks during the period 2016–2022, with a total sample of 94 using a pooled unbalanced panel method or census method. Data analysis was conducted using panel data regression with the assistance of STATA version 17, and included the Chow test, Hausman test, Breusch-Pagan Multiplier test, diagnostic tests, and hypothesis testing. The results show that profitability has no significant effect on ISR disclosure. The number of Sharia Supervisory Board members has a negative effect on ISR, while the frequency of SSB meetings has a positive effect. Company size does not moderate the effect of profitability on ISR, but it does moderate the effect of the number of SSB members on ISR. These findings highlight the importance of optimizing the role of the Sharia Supervisory Board and strengthening corporate organizational structure to enhance the quality of Islamic social reporting.
Public Speaking dalam Pemberdayaan Perempuan Wirausaha Mudjiyanti, Rina; Fitriati, Azmi; Rahmawati, Ika Yustina; Pramurindra, Rezky; Lestari, Rahma Dwi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.14

Abstract

Pelatihan public speaking bertujuan untuk membantu pengembangan diri perempuan wirausaha. Kemampuan berkomunikasi memiliki peran penting dalam segala aspek kahidupan. Metode pelatihan public speaking dengan mengundang 20 orang perempuan wirausaha untuk dilatih bagaimana berbicara dan berkomunikasi lebih baik di depan umum. Pelatihan berlangsung selama dua bulan. Di mulai dengan persiapan, pelaksanaan pelatihan, dan evaluasi hasil pelatihan dengan cara peserta mempresentasikan gagasan usaha maupun promosi dengan kalimat dan pilihan kata yang lebih menarik. Evaluasi juga dilakukan pada pelatihan public speaking untuk mendapatkan umpan balik dari peserta, juga umpan balik dari mitra perempuan wirausaha. Implikasi pelatihan ini adalah perempuan yang mempu berkomunikasi secara efektif, akan memiliki rasa percaya diri yang lebih tinggi dan meningkatkan nilai dari seorang perempuan yang berwirausaha.
Mediation Test of Affective Commitment on the Influence of Perceptions of Organizational Support and Transformational Leadership on Employee Performance Anggita, Sangga Wishnu; Fitriati, Azmi; Astuti, Herni Justiana; Widhiandono, Hengky
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4495

Abstract

Employees play an important role in achieving optimal performance and sustainable competitive advantage as expected. Therefore, special attention needs to be paid to employee development and support. This research aims to analyze and explore the influence of perceptions of organizational support and transformational leadership on affective commitment and employee performance. The population of this study was all employees who worked in the BLUD of Majenang Hospital, Cilacap Regency, Central Java, Indonesia. Sampling in this research used an accidental sampling technique. The data obtained in this research was processed statistically using Structural Equation Modeling (SEM). Based on the results of the data analysis of 278 respondents, this research concludes that POS has no effect on employee performance, but has a positive effect on affective commitment. POS also does not affect employee performance with affective commitment as an intervening factor. Other results show that transformational leadership has a positive effect on affective commitment and employee performance. Transformational leadership also has a positive effect on employee performance with affective commitment as an intervention. The results of this research can theoretically and practically be used by all related parties to improve employee performance and maintain sustainable competitive advantage.
Determinants of Local Government Performance with Organizational Commitment as A Moderating Variable Hariyanto, Berliana Ika Putri; Wahyuni, Sri; Fitriati, Azmi; Santoso, Selamet Eko Budi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4554

Abstract

This research aims to determine the influence of regional financial supervision, accountability and transparency of regional financial management on regional government performance with organizational commitment as a moderating variable. Data collection uses primary data obtained from questionnaires through the use of a purposive sampling method. The population was 26 OPDs within the Pekalongan Regency Government, while the sample taken was 144 respondents. According to the hypothesis test carried out, regional financial supervision has a positive effect on regional government performance; The results of this research also show that accountability has a positive effect on local government performance; It was also found that transparency in regional financial management has a positive effect on regional government performance. Organizational commitment, which in this study is hypothesized as a moderating variable between the relationship between regional financial supervision, accountability and transparency of regional financial management and regional government performance, has not been proven, but organizational commitment has been proven to have a direct positive effect on regional performance. government performance.
Influence of Intellectual Capital, Capital Structure, and Corporate Social Responsibility Disclosure on Financial Performance Keni, Keni Safniati; Fitriati, Azmi; Cinintiya Pratama, Bima; Nur Azizah, Siti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5448

Abstract

The purpose of this research is to investigate the influence of intellectual capital, capital structure, and corporate social responsibility disclosure on financial performance. The population of this study consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sampling technique used was purposive sampling, resulting in 166 samples that met the criteria. The data analysis technique employed was multiple linear regression analysis using SPSS software. The research findings indicate that intellectual capital has a positive influence on financial performance, while capital structure and corporate social responsibility disclosure have a negative impact on financial performance. The study concludes on the importance of leveraging intellectual capital, and it highlights the risks of financial failure that companies may face when they use excessive debt and the burden they incur when they disclose too much corporate social responsibility information. The outcomes of this study are anticipated to offer fresh perspectives and insights for companies, the education sector, and relevant stakeholders.
Co-Authors Adhisti, Raya Anandita Puspaning Adhitia Nur Fatah Ahmad Wahyudin Akhmad Darmawan Akhmad Khusaeri Amalia Utami Amelia Nabila Afra Amir Amir Amrizah Kamaluddin Aneira, Melina Fidi Anggita, Sangga Wishnu Ani Kusbandiyah Annisa Ilma Hartikasari Annisa Ilma Hartikasari, Amir, Arba Rafika Syawal Choerunnisa Arienda Gitty Ramadani Arini Hidayah, Arini Aryadita, Putriana Hadi Astria Kurniawati Auliya, Zahra Firdaus Auliya Azzahra Mutiara Perdani, Tifani Basuki, Tri Wiyana Benita Herliana Maharani Bima Cinintya Pratama Budi Santoso, Suryo Cinintiya Pratama, Bima Corrienna Abdul Talib Deanisa Wahyuantika Dirgantari, Novi Dwi Vina Rahmawati Dwi Winarni Dwita Indah Bestari Eko Hariyanto Eko Haryanto Erny Rachmawati Fadhilah, Alya Nur Fatmawati, Erina Farah Felia Oktafiani Galuh Sukma Sasmita Gian Talitha, Amanda Hadi Pramono Hanif Fathurakhman Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo, Hariyanto Hariyanto, Berliana Ika Putri Hartikasari, Annisa Ilma haryani, tri Hengky Widhiandono, M.Si. S.E. Herni Justiana Astuti Herni Justiana Astuti Ibarra, Venus C. Ira Hapsari Isnaeningsih, Heni Nur Iwan Fakhruddin Iwan Fakhruddin Jaroenwanit, Pensri Kafitasari, Arie Widya Keni, Keni Safniati Lestari, Rahma Dwi Lia Mareza Maulida Nurul Innayah Melamaulidah Melamaulidah Mudjiyanti, Rina Mudjiyanti, Rina Nadila Khoerunisa Naelati Tubastuvi Naelati Tubastuvi Nandang Bekti Karnowati Neva Widya Romadhan Ng Khar Thoe Nur Aini, Roziana Nur Isna Inayati Nur Isna Inayati Nurmajid, Difa Naufal Nuryana, Ilham Ong, Eng Tek Pandansari, Tiara Pernanda Pramestiani, Angelina Pramurinda, Rezky Pramurindra, Rezky Prihantoro, Sony Anggun Pujiharto Pujiharto Pujiharto Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Nunung Aini Rahmawati, Ika Yustina Ramadani, Arienda Gitty Ratna Kartika Wati Retnowati, Restiana Reza Kurniawan Riadani, Ahmad Riki Samino, Zana Dies Arahmawati Santoso, Selamet Eko Budi Santoso, Slamet Eko Budi Setyadi, Edi Joko Shukriah Saad Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah, Siti Siti Syaqilah Hambali Sitoresmi, Dyah Sri Harmianto Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Subuh Anggoro Suryo Budi Santoso Tahara, Helena Ali Tegar Putri Andriani Tiara Pandansari Tiara Pandansari Tiastuti, Sindi Tri Hutomo Tri Septin MR Utami, Rifka Frida Vara, Laetia Devara Chairunisa Venus C. Ibarra Wida Purwidianti Yoga Yuniadi Yugi Maheswari ES Yuswandani, Arafah Esa Zaidatul Khauliyah, Desi