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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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APPLICATION OF MATERIAL FLOW COST ACCOUNTING AND GREEN ACCOUNTING TO ENVIRONMENTAL PERFORMANCE Holiawati Holiawati; Erick Valentine; Suripto Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.574

Abstract

Rapid economic growth and increased industrial activity have significantly impacted the environment. This issue demands greater responsibility from companies in the energy sector in managing the environmental impact of their business operations. This study aims to examine the application of Material Flow Cost Accounting (MFCA) and Green Accounting on Environmental Performance. The research uses a sample of energy sector companies during the 2022-2023 period. The sample was selected using the purposive sampling method, resulting in 47 energy sector companies over two years (2022-2023), yielding 94 observational data points. Hypothesis testing in this study employs Panel Data Regression Analysis using E-views software. The results demonstrate that Material Flow Cost Accounting (MFCA) has a positive effect on Environmental Performance, whereas Green Accounting does not significantly influence Environmental Performance.
Peran tekanan stakeholder dalam memoderasi pengaruh investasi dan strategi hijau terhadap pengungkapan emisi karbon Cahyani Putri, Wulandari; Holiawati, Holiawati; Nofryanti, Nofryanti
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 8 No. 2 (2023): Keberlanjutan
Publisher : Universitas Pamulang

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Abstract

This study aims to test and analyze stakeholder pressure moderating the effect of green investment and strategy on carbon emission disclosure. This type of study is associative quantitative research using secondary data. The population in this study is all energy companies listed on the Indonesia Stock Exchange from 2018 to 2022, namely 82 companies. The data collection technique in this research was purposive sampling, with 18 companies serving as research samples and 90 data being processed. The research results show that green investment and green strategy have a significant effect on carbon emission disclosure. Meanwhile, green investment does not affect carbon emission disclosure. The green strategy has a significant effect on carbon emission disclosure. Stakeholder pressure does not moderate the influence of green investment on carbon emission disclosure. Stakeholder pressure does not moderate the influence of green strategy on carbon emission disclosure. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis tekanan stakeholder memoderasi pengaruh investment dan strategi hijau terhadap pengungkapan emisi karbon. Jenis penelitian ini adalah penelitian kuantitatif asosiatif, dengan menggunakan data sekunder. Populasi dalam penelitian ini adalah semua perusahaan Energi yang terdaftar di Bursa Efek Indonesia pada periode 2018 sampai 2022 yaitu 82 perusahaan. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling dengan 18 perusahaan yang menjasi sampel penelitian dan 90 data yang diolah. Hasil penelitian menunjukan bahwa investasi dan strategi hijau berpengaruh signifikan terhadap pengungkapan emisi karbon. Di sisi lain, investasi hijau tidak berpengaruh terhadap pengungkapan emisi karbon, sedangkan strategi hijau berpengaruh signifikan terhadap pengungkapan emisi karbon. Tekanan stakeholder tidak berperan memoderasi pengaruh investasi dan strategi hijau terhadap pengungkapan emisi karbon
Pengaruh intellectual capital, corporate social responsibility, dan gender diversity executive terhadap firm value perusahaan-perusahaan LQ45 Maulana, Ingga; Suripto, Suripto; Holiawati, Holiawati
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 8 No. 2 (2023): Keberlanjutan
Publisher : Universitas Pamulang

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Abstract

This study examines the effect of intellectual capital, corporate social responsibility and gender diversity on firm value in LQ45 companies listed on the Indonesia Stock Exchange. This study uses secondary data from the company's annual financial reports. This type of research is associative quantitative. The number of samples in this study were 22 companies. For 5 years of observation 2017-2021, so there are 110 observational data. To test the hypothesis of this study using panel data regression. The results of this study indicate that intellectual capital partially has no effect on firm value. Meanwhile, Corporate Social Responsibility and Executive Gender Diversity partially affect firm value. The value of the company will never stop being observed considering the company's development in maintaining the company's sustainability. Stakeholders will observe the overall development of the company's value over time. When the company is able to maximize performance by taking into account the condition of the company, the value generated will be even better. Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh intellectual capital corporate social responsibility dan gender diversity, terhadap firm value pada prusahaan LQ45 yang terdaftar di Bursa Efek Indonesia Penelitian ini menggunakan data sekunder dari laporan keuangan tahunan perusahaan. Jenis penelitian ini adalah kuantitatif asosiatif. Jumlah sampel dalam penelitian ini sebanyak 22 perusahaan. Selama 5 tahun pengamatan 2017-2021. Sehingga terdapat 110 data observasi. Untuk menguji hipotesis penelitian ini menggunakan regresi data panel. Hasil penelitian ini menunjukan bahwa Intellectual capital secara parsial tidak berpengaruh terhadap firm value. Sedangkan Corporate social responsibility dan Gender Diversity Eksekutif secara parsial berpengaruh terhadap firm value. Nilai perusahaan tidak akan pernah berhenti diamati mengingat perkembangan perusahaan dalam mempertahankan keberlangsungan perusahaan. Stakeholder akan mengamati perkembangan nilai perusahaan secara keseluruhan dalam waktu ke waktu. Padasaat perusahaan mampu memaksimalkan kinerja dengan memperhatikan kondisi perusahaan, maka nilai yang dihasilkan akan semakin baik
Kepemilikan Manajerial Memoderasi Hubungan Green Accounting dan Environmental Performance terhadap Economic Performance pada Perusahaan Konsumsi Makanan dan Minuman Eveline Meisya; Holiawati Holiawati; Nofryanti Nofryanti
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v13i1.4903

Abstract

The purpose of this study was to examine managerial ownership to moderate the relationship between green accounting, and environmental performance on economic performance in the food and beverage consumption sector. This type of research is associative quantitative. This study covers the category of food and beverage consumption companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique to obtain a sample of 13 companies. Use data analysis tools using Eviews. The data source is secondary data. The method used to analyze the data is panel data regression analysis. The results showed that green accounting has an influence on economic performance. Environmental performance has no influence on economic performance. Managerial ownership weakens the effect of green accounting on economic  performance, managerial ownership strengthens environmental performance on economic performance. The results showed that green accounting positively influences economic performance, highlighting the value of environmental cost management and reporting for businesses in enhancing profitability and operational efficiency. However, environmental performance was found to have no significant effect on economic performance in this sector, suggesting that merely implementing sustainable practices may not directly translate into financial gains unless supported by strategic financial reporting and green accounting measures. Interestingly, the study also found that managerial ownership has a moderating effect. Specifically, managerial ownership weakens the effect of green accounting on economic performance, possibly due to potential conflicts of interest or risk aversion among managers with significant stakes in the company. On the other hand, managerial ownership strengthens the relationship between environmental performance and economic performance, as managers are more likely to ensure that environmental strategies are aligned with long-term financial goals.
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.
Effect of Skills, Capabilities, Education and Training on Accounting Information System User Satisfaction Holiawati, Holiawati
EAJ (Economic and Accounting Journal) Vol. 2 No. 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i1.y2019.p35-41

Abstract

This study aims to examine the effect of skills, abilities, education and training on the satisfaction of users of accounting information. The research method uses quantitative methods. The sample in this study were UNPAM students who worked as accounting and had received education and accounting information system training and training. The results of this study are the influence of skills on the satisfaction of users of accounting information, there is an influence on the ability of users of accounting information satisfaction and there is no influence of education and training on the satisfaction of users of accounting information. 
Green Banking, Earning Per Share and Company Value Agustina, Sri; Holiawati, Holiawati; Khotimah, Maryatus Kusnul; Adhania, Safira
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

This study aimed to determine the effect of the implementation of green banking and earnings per share on the company's value. This study uses a sample of banking companies listed on the IDX during 2019-2021. The sampling technique used is purposive sampling. The sample is 15 banks, using panel data regression analysis and statistical tools Eviews.12. the study results indicate that green banking and earnings per share simultaneously affect the company's value. While partially green banking does not affect firm value and earnings per share positively and significantly, affect firm value. This study uses a rarely studied independent variable, namely green banking. The novelty of this study is that green banking is calculated by adding green banking indicators.
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

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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.
Pengaruh Enterprise Risk, CSR Disclosure dan Good Corporate Governance terhadap Enterprise Value Lahagu, Yefita; Nofryanti, Nofryanti; Holiawati, Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p92-109

Abstract

This study aims to determine and analyze the effect of Enterprise Risk, CSR Disclosure and Good Corporate Governance on Enterprise Value. The type of research is quantitative with secondary data. The data analysis method using panel data regression test using the Eviews 13. The population are energy sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The data collection technique used judgment sampling with a population of 74 companies into 55 research samples processed in this study. The results showed that Enterprise Risk partially affects Enterprise Value, CSR Disclosure partially affects Enterprise Value and Good Corporate Governance partially affects Enterprise Value. The disclosure of non-financial information such as Enterprise Risk, CSR Disclosure and Good Corporate Governance provides a broad perspective for external parties against the stigma of energy sector companies to decided investment decisions. According to signal theory, the disclosure provides confidence and trust to stakeholders to negate negative stigma and support the company to increase company value which is defined through stock prices.
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