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All Journal JDM (Jurnal Dinamika Manajemen) Daya Saing : Jurnal Ilmu Manajemen Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Edunomika (JIE) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JASS (Journal of Accounting for Sustainable Society) Jurnal Ilmiah Akuntansi Kesatuan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN Abdimisi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Neraca Peradaban EKONOMIKA45 Accounting Research Unit (ARU JOURNAL) JAKPI Journal of Accounting and Finance Management (JAFM) Jurnalku Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) TOFEDU: The Future of Education Journal International Journal of Economics, Management and Accounting Adpebi Science Series Asian Journal of Social and Humanities Economic Development Analysis Journal International Journal of Digital Marketing Science Al-Infaq : Jurnal Ekonomi Islam
Holiawati, Holiawati
Magister Akuntansi Universitas Pamulang
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Implementation of Balanced Scorecard as a Benchmarking Tool in Public Organizations Wijaya, Uki Budi Wijaya; Suprayogi, Suprayogi; Zahra, Indri Eliza; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

In the era of globalization and rapid information technology development, public organizations in Indonesia face demands to improve performance and accountability. The Balanced Scorecard (BSC) is a strategic management tool that can help public organizations focus more on long-term vision and strategy while enhancing accountability and transparency in resource management. This study aims to explore the implementation of BSC as a benchmarking tool in several public organizations in Indonesia. Through case studies, this research identifies challenges faced and best practices in BSC implementation. The results show significant improvements in financial performance in 2022 compared to 2021, despite challenges such as limited resources and resistance to change. Recommendations to enhance BSC implementation effectiveness include training, leadership commitment, and adjustments to the local context. This study is expected to make a significant contribution to the development of performance management in Indonesia's public sector.
The Effect of Financial Planning, Budgeting and Estimation in the Business Plan Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.
Reporting of Individual Taxpayer Annual Returns with E-Filling for Employees Hirmaleny, Yenny; Hartutik, Sri; Suprayogi, Suprayogi; Latif, Abdul; Fajar, Nanda Kurnia; Kherani, Evi; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2959

Abstract

The tax socialization activity at PT. Medikarya Utama aimed to enhance employees' understanding and awareness of filing Individual Taxpayer Annual Returns (SPT) through the E-Filing system. E-Filing, an electronic service provided by the Directorate General of Taxes (DJP), offers convenience and efficiency in tax reporting. This activity was held at PT. Medikarya Utama, Cicurug, Sukabumi, involving all company employees. The results showed improvements in tax literacy, technical understanding of E-Filing, and tax compliance levels. Additionally, the program boosted employees’ confidence in independently filing their taxes. However, some challenges were identified, such as limited digital literacy and technology access among certain employees. To address these issues, the company provided targeted assistance, intensive training, and adequate technological facilities at the workplace. This initiative not only positively impacted the employees but also demonstrated the company’s commitment to tax compliance and contributing to state revenue. By enhancing employees’ capacity to utilize E-Filing, PT. Medikarya Utama supports government efforts to promote digital transformation in taxation.
Green Accounting Intervens Corporate Governance And Environmental Perfor-mance On Financial Performance Hamzah, M. Imron; Suripto, Suripto; Holiawati, Holiawati
Jurnal Neraca Peradaban Vol. 5 No. 1 (2025): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v5i1.535

Abstract

This study aims to analyze empirical evidence of green accounting as an intervening variable in the influence of corporate governance and environmental performance on financial performance in energy sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This research adopts a quantitative and associative approach. The population in this study consists of 83 energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sample was selected using purposive sampling, resulting in 53 companies over three years, yielding 159 data points. Data analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results show that corporate governance and environmental performance have a direct, positive, and significant impact on green accounting. Additionally, corporate governance, environmental performance, and green accounting positively and significantly affect financial performance. Green accounting serves as an intervening variable that strengthens the relationship between corporate governance, environmental performance, and financial performance. This study provides managerial implications, emphasizing the importance of strengthening corporate governance, environmental performance, and the implementation of green accounting to enhance financial performance and support sustainability. Furthermore, future research is encouraged to expand the scope to other industrial sectors, integrate external factors such as regulations and organizational culture, and apply a longitudinal approach to understand the long-term impact of green accounting on corporate financial sustainability. These findings advocate for the development of standardized reporting policies and investment in environmentally friendly technologies to reinforce the relationship between sustainability aspects and financial performance.
SIZE PERUSAHAAN MEMODERASI HUBUNGAN ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE DAN ISO 14001 TERHADAP FINANCIAL PERFORMANCE Rohmah, Siti -; Suripto, Suripto -; Holiawati, Holiawati -
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.16282

Abstract

To date, the Indonesian Stock Exchange contunues to invite the public to make the Indonesian capital market an attractive and sustainable investment decision, by increasing investor awareness of the importance of running a sustainable bussiness, BEI anticipates that sustaunable aspect will become an important aspects will become an important factor in decision making. The objectives of this study are to test and analyze environmental performance, environmental disclosure, and ISO 14001 on financial performance, and  to test and analyze size firm in moderating environmental performance, environmental disclosure, and ISO 14001on financial performance. The method used in this study is a quantitative method where the data collection method used is saturated sample. Based on the results of the study, namely it is statistically proven that environmental performance has an effect on financial performance, but the environmental disclosure and ISO 14001 has not an effect on financial performance, it is statistically proven that size firm moderates the environmental performance with financial performance, but size firm doesn’t moderates the environmental disclosure and ISO 14001 with financial performance.
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.
Analisis Penerapan Integrated Reporting pada Laporan Tahunan PT Telkom Indonesia Tbk: Upaya Transparansi dan Keberlanjutan Pertiwi, Alusia Vita Rinda; Harijanto, Tabita Novikurniasari; Sandjaja, Agustina; Fadilah, Mohamad Arif; Friyansyah, Aldy; Holiawati, Holiawati
Accounting Research Unit (ARU Journal) Vol 6 No 1 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss1pp58-67

Abstract

Penelitian ini mengkaji implementasi integrated reporting dalam laporan tahunan PT Telkom Indonesia Tbk tahun 2023, dengan menyoroti kepatuhan perusahaan terhadap elemen-elemen integrated reporting serta dampaknya terhadap transparansi dan keberlanjutan perusahaan. Dengan menerapkan analisis konten dan komparatif pada elemen-elemen integrated reporting, studi ini mengungkapkan bahwa Telkom mencapai tingkat kepatuhan 100% di sebagian besar aspek integrated reporting, termasuk tinjauan organisasi, tata kelola, model bisnis, risiko dan peluang, strategi, alokasi sumber daya, kinerja, dan persiapan laporan. Satu-satunya pengecualian adalah bagian pandangan ke depan, yang mencapai tingkat kepatuhan 87%, yang dikategorikan sebagai penerapan yang baik. Laporan tahunan Telkom memberikan pandangan yang komprehensif mengenai konteks operasional, tata kelola, dan upaya-upaya keberlanjutan, yang memenuhi tuntutan para pemangku kepentingan akan pengungkapan LST (lingkungan, sosial, dan tata kelola). Laporan ini merinci strategi Telkom untuk manajemen risiko, prioritas investasi, dan pertumbuhan yang berkelanjutan, dengan menekankan transparansi kinerja keuangan dan non-keuangan. Penelitian ini menggarisbawahi pentingnya integrated reporting dalam meningkatkan kepercayaan dan akuntabilitas investor, memberikan referensi bagi perusahaan-perusahaan di Indonesia untuk menyelaraskan diri dengan standar global dan memperkuat praktik-praktik berkelanjutan. Temuan-temuan ini sangat relevan untuk sektor-sektor seperti perbankan dan telekomunikasi, yang menghadapi ekspektasi yang semakin tinggi terhadap tata kelola yang bertanggung jawab dan pelaporan yang menyeluruh.
The Effect of Hexagon Fraud Theory in Detecting Financial Statement Fraud Adhania, Safira; Holiawati, Holiawati; Nofryanti, Nofryanti
International Journal of Digital Marketing Science Vol. 1 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/ijdms.v1i1.854

Abstract

Purpose – The purpose of this research is to determine the effect of hexagon fraud theory in detecting financial statement fraud. Methodology/approach – This research uses a sample of insurance companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The sampling technique used in this research was a side purposive technique, the samples obtained were 15 insurance companies or 75 data observations. The analytical method used is logistic analysis using SPSS.24. Findings – Based on the results of this research, it shows that External Pressure has a significant effect on Financial Report Fraud, Political Connection has a significant effect on Financial Report Fraud, Nature of Industry has a significant effect on Financial Report Fraud, and Effective Monitoring has a significant effect on Financial Report Fraud, while Financial Stability does not have a significant effect on Financial Report Fraud, Financial Target does not have a significant effect on Financial Statement Fraud, Personal Financial Need does not have a significant effect on Financial Report Fraud, Capability does not have a significant effect on Financial Report Fraud, Rationalization does not have a significant effect on Report Fraud Finance, Arrogance does not have a significant effect on Financial Statement Fraud.
Pemberdayaan UMKM melalui Integrasi Digital Marketing dan Sistem Pembayaran Digital (QRIS dan Agen BNI 46) di Kecamatan Cipayung Kota Depok Arimani, Corie; Fatahillah, Rosadi; Wulandari, Estha; Pratama, Tiara; Holiawati, Holiawati
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.867

Abstract

This community service program aims to empower MSMEs in Cipayung District, Depok City through the integration of digital marketing and digital payment systems based on QRIS and BNI 46 Agents. The problems faced by MSME actors include limited use of social media for marketing, low use of digital transactions, and minimal technical assistance. Activity methods include seminars, tutorials, direct practice, and online assistance. The results showed that 90% of participants succeeded in creating social media business accounts, 85% registered for QRIS, and 65% understood the function of BNI 46 Agents. The main obstacles were limited digital devices, content consistency, and the need for digital security materials. These results are in line with research by Hakim et al. (2023) and Fitriani Lestari (2024) on the importance of digital transformation of MSMEs. Rahmawati et al. (2025) also emphasized that digital system integration and ongoing support are effective strategies in empowering MSMEs as a whole.
STRATEGI MITIGASI RISIKO KEUANGAN DALAM MENINGKATKAN STABILITAS PERUSAHAAN DI ERA DIGITAL (PT. UNILEVER INDONESIA Tbk.) Supratno, Setyo; Holiawati, Holiawati
Jurnal Daya Saing Vol. 11 No. 2 (2025): Dinamika Manajemen, Ekonomi, dan Kebijakan Publik di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2304

Abstract

The rapid development of digital technology has had a significant impact on global business dynamics, including the financial stability of companies. This study aims to analyze the effectiveness of financial risk mitigation strategies in enhancing the financial stability of PT Unilever Indonesia Tbk amidst the challenges of the digital era. The method used is a descriptive quantitative approach with secondary data analysis sourced from the company’s financial statements for the period 2022 to 2024. The financial stability indicators analyzed include Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA). The results show that the risk mitigation strategies implemented by the company have produced mixed outcomes. In 2023, the company managed to curb the increase in liabilities. However, in 2024, reliance on debt rose sharply, as reflected in the DER which increased to 6.47. In terms of liquidity, the decline in the CR to 0.45 indicates that the cash and current asset management strategies were not optimal. Additionally, the decrease in ROA to 20.9% reflects reduced efficiency in utilizing assets to generate profits. These findings are consistent with financial risk management theory, which states that excessive reliance on debt increases solvency and liquidity risks.This study recommends that the company undertake funding restructuring, strengthen cash management, expand income diversification, enhance risk protection through hedging, and maximize digital investment not only for efficiency but also for innovation and growth. Keywords: Financial risk, financial stability, Debt to Equity Ratio (DER), Current Ratio (CR), Return on Assets (ROA), mitigation strategy, digital era.
Co-Authors Abdul Latif Adhania, Safira Afridayani, Afridayani Alfi Fadhilah, Alfi Andini, Andini Anjelia, Viona Antonius Antonius Arga Priambada Argunanto, Argunanto Arifin, Deni Arimani, Corie Ariyanto, Dedi Augustin, Lestari Awa, Anastasia Azizah, Suli Nur Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Cahyani, Yenni Dwi Saputra, Aditya Rizkia Eka Sari, Eka Endang Ruhiyat Endang Ruhiyat Erick Valentine Eveline Meisya Fadilah, Mohamad Arif Fajar, Nanda Kurnia Fatahillah, Rosadi Fathimah, Siti Nurul Friyansyah, Aldy Gunawan, Ester Hanna Guntur Ramadan Hakim, Sultan Maulana Hamsinah Hamsinah, Hamsinah Hamzah, M. Imron Harijanto, Tabita Novikurniasari Haussain Irsyad, Achmad Dias Hirmaleny, Yenny Iin Rosini Iman Syatoto Indra Lesmana Iryanis, Iryanis Islamaya, Dina Jaenudi, Jaenudi Jati, Waluyo Jhosefine, Octalivia Kherani, Evi Khotimah, Maryatus Kusnul Kusumaningsih, Ani Lahagu, Yefita Lindawati Lindawati Luvito, Andi Mahfudyanto, Akhirul Malik, Muhamad Abdul Marheni Marheni Mariati Mariati Marjohan, Masno Maulana, Ingga Muliyani Muliyani Nasution, Nurjamilah Nduru, Yuni Nofryanti Nofryanti Nofryanti, Nofryanti Nopagia, Nopagia Norarita, Rika Nur Afni Nurizka Dewi, Sekar Gusti Nurlina Nurlina Pertiwi, Alusia Vita Rinda Prasetyo, Wahyu Heri Pratama, Tiara Pratiti, Dian Pratiwi, Adhitya Putri Priambada, Arga Rachmawaty Rachmawaty Rachmawaty Rachmawaty, Rachmawaty Rahadian, Muhammad Fauzan Rakhmawati Oktavianna Rismala, Lina Indra Rizanti , Puti Zhafirah Rizqillah, Fahmi Rohimah Rohimah Rohmah, Siti - Ruhiyat, Enang Ruhiyat, Endang Sanaya, Feby Rani Sandjaja, Agustina Setyo Supratno Sigit, Yoga Arief Mart Sihite, Renny Novsellia Sinaga, Melisa Sri Agustina, Sri Sri Hartutik Sugiyanto - Suhaeri, Aldo Aulia Sukmana, Eka Sunardi, Nardi Suprayogi Suprayogi Suripto Suripto Suripto, Suripto - Susilawati, Susilawati Syatoto, Iman Tatariyanto, Firman Ubed, Nur Valentine, Erick Waluyo Jati Wardana Wardana Waryanto, Hendro Widiyati, Dian Widya Ningsih Wijaya, Safta Wijaya, Uki Budi Wijaya, Uki Budi Wijaya Wulan, Defina Andany Wulandari, Estha Yati, Heni Zahra, Indri Eliza Zia, Kahaliza