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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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Digitalizing Cash Waqf Linked Sukuk: Integrating Social Finance, Green Finance, And Technological Innovation Rachmawaty, Rachmawaty; Hamsinah, Hamsinah; Holiawati, Holiawati
Al-Infaq: Jurnal Ekonomi Islam Vol. 16 No. 1 (2025)
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/alinfaq.v16i1.2294

Abstract

The increasing demand for sustainable and socially responsible financial instruments has led to the development of innovative solutions that combine social and green finance. This paper explores the integration of Cash Waqf Linked Sukuk (CWLS) with cutting-edge digital technologies to enhance its potential as a transformative instrument in Islamic finance. CWLS combines Islamic principles of waqf (endowment) and sukuk (bonds) to mobilize resources for socially beneficial projects while addressing environmental sustainability. This study emphasizes how the digitalization of CWLS—through technologies like blockchain, fintech, and data analytics—can enhance transparency, streamline operations, and expand its reach globally. The study employs a systematic literature review and bibliometric analysis using VOS viewer to map and analyze existing research trends, knowledge clusters, and emerging themes related to CWLS. The findings highlight the potential of CWLS as a sustainable financial instrument that aligns with the principles of distributive justice while addressing global environmental challenges. Bibliometric analysis reveals significant research gaps and key contributors in this domain, providing a foundation for future studies. The findings highlight the growing potential of CWLS to drive socio-economic inclusion and environmental stewardship, demonstrating its relevance in the evolving landscape of sustainable finance.  Recommendations are provided for waqf managers to adopt digital tools for improving fund management, for waqif to understand the dual benefits of their contributions, and for policymakers to create regulatory frameworks that support the scaling of CWLS projects. These insights are critical for stakeholders seeking to harness CWLS as a vehicle for sustainable finance
The Comparison of the Effectiveness of Bankruptcy Prediction Methods: A Literature Review on Altman, Grover, Springate, and Zmijewski Models Holiawati, Holiawati; Rizanti , Puti Zhafirah; Mariati, Mariati; Sukmana, Eka
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1551

Abstract

This study aims to analyze and compare the effectiveness of four bankruptcy prediction models Altman Z-Score, Grover, Springate, and Zmijewski in detecting financial distress within companies for the 2021–2025 period. Employing a scoping review method, this research examines relevant scientific articles published during this timeframe to map which model maintains the most consistent accuracy amidst post-pandemic economic dynamics. The literature analysis indicates that the Altman Z-Score model tends to exhibit the highest precision due to its comprehensive variables, which encompass aspects ranging from liquidity to accumulated profitability. Meanwhile, the Springate and Grover models demonstrate robust performance in assessing operational efficiency, although the Grover model frequently yields more optimistic results. On the other hand, the Zmijewski model was found to have a lower accuracy rate due to its narrow focus on leverage ratios. This study concludes that selecting the appropriate prediction model is crucial for investors and management in implementing early financial risk mitigation. This research recommends the integration of these models tailored to specific industry characteristics to achieve more accurate and credible detection results.
Market Anomaly Analysis: Week Four Effect, Rogalsky Effect and Eid Effect on the IDX 30 Index Ubed, Nur; Marjohan, Masno; Holiawati, Holiawati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 6 (2025): November
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i6.336

Abstract

This study aims to empirically test abnormal returns on the phenomena of the Eid al-Fitr holiday effect, week four effect, rogalsky effect. The research method uses quantitative research. The sampling technique uses the purposive sampling method and daily data samples are obtained. The research sample uses the IDX 30 Stock Index price sourced from the Indonesia Stock Exchange. Data analysis uses the dummy regression method with Wilcoxon Rank. The results of the study show that the Eid al-Fitr Holiday Effect occurred on the IDX 30 IDX Index from 2023 to 2024, which means that the Eid al-Fitr Holiday Effect causes Abnormal Stock Returns on the ID30 IDX Index. The Week Four Effect from 2023 to 2024 did not occur on the IDX30 Index, which means that the Week Four Effect did not affect the ID30 IDX Index Stock Return. Rogalsky Effect from 2023 to 2024 did not occur in the IDX30 Index, which means that the Rogalsky Effect does not affect the IDX30 IDX Index Stock Return.
TRANSFORMASI PEMBELAJARAN AKUNTANSI : EFEKTIVITAS KOMIK DIGITAL BERBASIS PROBLEM-BASED LEARNING(DI SMK WILAYAH KECAMATAN SETIABUDI, JAKARTA SELATAN) Holiawati, Holiawati; Iryanis, Iryanis; Widiyati, Dian
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/sf3e5j54

Abstract

The purpose of this study is to examine differences between classes in the transformation of accounting learning by comparing a control class and an experimental class regarding the effectiveness of Problem-Based Learning based Digital Accounting Comics in vocational high schools in the Setiabudi District, South Jakarta. The study is motivated by the need for accounting instruction that is more engaging, contextual, and capable of improving students’ understanding through the integration of digital learning media and problem-based learning.This research employs a quantitative comparative approach using a quasi- experimental design, comparing learning outcomes between a group receiving the treatment and a group taught using conventional instruction. Research data were collected through learning outcome tests administered before and after the intervention, as well as a questionnaire to capture students’ responses to the use of Digital Accounting Comics in the learning process. The research subjects constitute a case study across several vocational high schools in the Setiabudi District, with implementation that differentiates the experimental class using Problem-Based Learning based Digital Accounting Comics and the control class using conventional learning.Data analysis was conducted through prerequisite tests and a difference test to assess learning outcome differences between the control and experimental classes, along with descriptive analysis to interpret trends in student responses based on the questionnaire. The results show that the experimental classes using Problem- Based Learning based Digital Accounting Comics achieved better learning outcomes than the control classes in all schools examined, and the differences met the significance criteria applied in this study. These findings confirm that Problem- Based Learning based Digital Accounting Comics are effective as an alternative instructional innovation and can support the transformation of accounting learning because they not only improve learning outcomes but also gain student acceptance through positive responses.
Pengaruh Green Accounting dan Environmental Performance Terhadap Sustainable Growth dengan Profitabilitas sebagai Variabel Moderasi Norarita, Rika; Holiawati, Holiawati; Kusumaningsih, Ani
Journal of Accounting and Finance Management Vol. 7 No. 1 (2026): Journal of Accounting and Finance Management (March - April 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i1.3095

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting dan environmental performance terhadap sustainable growth serta efek moderasi dari profitabilitas pada perusahaan Energi di bursa efek Indonesia tahun 2021-2024. Jenis penelitian kuantitatif assosiatif dengan menggunakan data sekunder. Metode pemilihan sampel menggunakan purposive sampling. Hasil seleksi data penelitian diperoleh 26 perusahaan yang lolos seleksi dengan 4 tahun analisis mulai dari tahun 2021 hingga tahun 2024. Penelitian menggunakan data panel yang dianalisis menggunakan moderated regression analysis dengan bantuan software statistik Eviews 12. Hasil penelitian menunjukan bahwa green accounting tidak berpengaruh terhadap sustainable growth. Sedangkan environmental performance berpengaruh terhadap sustainable growth. Selain itu, profitabilitas memoderasi pengaruh green accounting terhadap sustainable growth. Temuan ini memberikan implikasi bagi perusahaan yaitu perusahaan di harapkan dapat mengelola green accounting dan environmental performance dengan baik agar mampu mendukung ekspansi bisnis yang direncanakan.
The Role Moderating of Industrial Competition in The Effect Of Corporate Governance and Risk Management on Sustainability Performance Rakhmawati Oktavianna; Holiawati Holiawati; Endang Ruhiyat
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1429

Abstract

This research aims to examine and analyze the role of industrial competition in moderating the relationship between corporate governance and risk management and sustainability. This type of research is associative quantitative. The population is industrial companies listed on the Indonesia Stock Exchange in 2017-2021, with sample 33 industrial companies. Determination of number of samples uses purposive sampling method. The hypothesis was tested using eviews 10 program with panel data regression and Moderated Regression Analysis (MRA). The research results show that governance has no effect on sustainability performance, but risk management has an effect on sustainability performance. Meanwhile, Industrial Competition strengthens the relationship between governance and sustainability performance and Industrial Competition weakens the relationship between risk management and sustainability performance
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