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All Journal Jurnal Reviu Akuntansi dan Keuangan Abdimas Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal AKSES: Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) Jati: Jurnal Akuntansi Terapan Indonesia ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) JASF (Journal of Accounting and Strategic Finance) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Akademi Akuntansi (JAA) Jurnal Inovasi Ekonomi Reviu Akuntansi dan Bisnis Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Journal of Accounting and Finance Management (JAFM) Journal of Multiperspectives on Accounting Literature
Aviani Widyastuti
Universitas Muhammadiyah Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Perilaku UMKM Dalam Menggunakan Fintech: Fokus Regulatory dan Mitigasi Risiko Muhammad Wildan Affan; Widyastuti, Aviani
Jurnal Aplikasi Bisnis dan Manajemen Vol. 8 No. 1 (2022): JABM Vol. 8 No. 1, Januari 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.1.100

Abstract

The purpose of this research is to evaluate the use of fintech by conducting a study of the behavior of MSME actors, both that focus on promotion and focus on prevention of risk mitigation in the use of fintech. Data collected using a questionnaire with respondents who use MSME using fintech (payment). This study analyzes the data using the Structural Equation Model (SEM) by going through two stages of data analysis, namely evaluating the measurement model and testing the hypotheses that are built. The results showed that traits that focused on promotion would always try to choose risk while traits that focused on prevention would try to avoid risks. The risk mitigation of fintech carried out by users will increase according to the willingness of MSME actors to use fintech. So in other words, the higher the risk, the individual character that focuses on promotion and focuses on prevention will affect the intention to use fintech. Keywords: promotion focus, focus prevention, risk mitigation, fintech, MSME
Driving corporate climate transparency: The role of financial distress, environmental performance, and executive incentives Rahayu, Hanif Yulinar Tri; Widyastuti, Aviani; Harventy, Gina
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 1 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i1.36619

Abstract

Purpose: This study aims to test and empirically analyze the effect of financial distress, environmental performance, and executive compensation on greenhouse gas emission disclosure. Method: The population in this study was 4 company sectors listed on the Indonesia Stock Exchange (IDX), with a sample of 113 companies listed on the Indonesia Stock Exchange (IDX) in 2021. The number of samples is determaind by the judgment sampling method. Hypothesis testing is done by STATA tools with multiple linear regression data analysis techniques. Findings: The results of this study show that financial distress is not statistically supported by greenhouse gas emission disclosure, while environmental performance and executive compensation have a significant effect on greenhouse gas emission disclosure. Novelty: This research adds literature and provides new insights into the company's financial condition after the COVID-19 pandemic to voluntary disclosures, namely greenhouse gas emission disclosure. In addition, there are other variables, namely environmental performance and executive compensation for greenhouse gas emission disclosure. This research was also conducted in a sector that had never been done in previous studies.
Amanah di Balik Implementasi Manajemen Risiko Widyastuti, Aviani; Zakiyah, Navis Ayu Nurus
Reviu Akuntansi dan Bisnis Indonesia Vol. 5 No. 2 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v5i2.12966

Abstract

Latar Belakang:Ketidakpastian merupakan salah satu hal yang tidak dapat dihindari oleh setiap organisasi. Oleh karena itu, organisasi baik orientasi laba maupun nirlaba harus dapat mengelola ketidakpastian (risiko) agar dapat mempertahankan keberlanjutan organisasi. Selain itu manajemen risiko juga merupakan bentuk tanggungjawab organisasi kepada stakeholder. SDN 1 Kalibarumanis merupakan salah satu organisasi nirlaba yang juga menghadapi ketidakpastian dalam pengelolaan organisasinya.Tujuan:Penelitian ini bertujuan untuk mengungkap makna dalam implementasi manajemen risiko pada organisasi nirlaba (dalam hal ini adalah sekolah) khususnya terkait pembelajaran selama masa Pandemi seperti SDN 1 Kalibarumanis. Pemilihan objek penelitian didasarkan pada lokasi obyek yang relative terpencil untuk melihat dan mengungkap makna dibalik realita manajemen risiko sekolah selama masa pandemi.Metode Penelitian:Penelitian ini menggunakan jenis penelitian studi kasus dengan pendekatan kualitatif. Adapun metode yang digunakan adalah fenomenologi.Hasil Penelitian:Hasil penelitian menunjukkan bahwa meskipun belum tersistematis dengan jelas, sekolah telah mengimplementasikan manajemen risiko yang diwujudkan dalam program “Guling (Guru Keliling)”. Hal paling penting dalam proses tersebut adalah motivasi yang tumbuh dalam pelaksanaan tersebut didukung dengan upaya dalam menjaga amanah organisasi sehingga penting untuk dapat mengelola risiko yang adaKeterbatasan Penelitian:Responden penelitian yang relative kecil dikarenakan akses yang terbatas pada masa pandemi ketika melakukan wawancara.Keaslian/Novetly Penelitian:Penelitian ini memberikan gambaran dan pemaknaan atas potret implementasi pada organisasi nirlaba pada SDN 1 Kalibarumanis.
Interpreting the Concept of Debt Based on Indonesian Patron-Client Perspective Driana Leniwati; Aviani Widyastuti; Rafli Sholana; Sri Wahjuni Latifah; Fahmi Dwi Mawardi
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.291

Abstract

This study aims to interpret the concept of debt based on social phenomenon on Patron Client’s fishermen working-relationship in Pantai Sungai Bakau, Serayu, East Kalimantan. By using an interpretive paradigm, this study tries to interpret debt with a a case study research design. The data was obtained by conducting in-depth interviews with community of fishermen and fish collector (the owner of shipyard) who were the key informants. the method uses snowballing system for additional informants. The results of the interviews were grouped and data reduction was carried out before being analyzed and drawing conclusions or verification. Triangulation was also carried out with different question techniques that were asked to confirm the validity of the data to the surrounding community as additional informants. By using the triangulation technique, the researcher believes that the data obtained is valid. The results of this study found that the concept of debt have been interpreted as an obligation, family and trust relationship, and a mutually beneficial relationship on the context of Patron Client working-relationship. Empirically, on the broader meaning of debt, debt does not only as a form of obligation between the capital owner and the recipient of capital in the context of Patron-Client’s working-relationship, but debt should also be able to make familial relationship with the element of trust between them.
Implementasi Penggunaan Fintech Dalam Manajemen Risiko: Studi Pada Baitul Maal Hidayatullah Widyastuti, Aviani; Affan, Muhammad Wildan
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 5, No 1: March 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v5i1.13326

Abstract

Penelitian ini bertujuan untuk mengungkap makna yang melatari implementasi manajemen risiko pada Lembaga amil zakat. Objek penelitian ini adalah salah satu Lembaga amal zakat di Malang yaitu Baitul Maal Hidayatullah (BMH). Jenis data primer berupa hasil wawancara dilakukan melalui wawancara tidak terstruktur.  Adapun informan dalam penelitian ini meliputi  1 orang berkedudukan di top management, 1 orang berkedudukan di midle managemet, dan 1 orang berkedudukan di lower management yang ikut serta dalam pengelolaan risiko organisasi. Adapun analisis data dilakukan melalui pendekatan fenemenologi dengan menggunakan lima komponen framework Enterprise Risk Management (ERM) yaitu  Governance and Culture, Strategiy and Objective – Setting, Performance, Review and Revision, Information, Comunication, and Reporting. Hasil penelitian menggambarkan bahwa BMH mengimplementasi manajemen risiko dengan sangat baik berdasarkan Framework ERM. Implementasi manajemen risiko pada BMH juga didukung tingkat optimis yang tinggi sebagai bentuk tanggungjawab pada Stakeholder maupun kebutuhan individu dalam hubungannya dengan Maha Pencipta.
The Role of Green Investment Mediation: Governance and Sustainable Performance Zuharah, Balqis Laurel; Widyastuti, Aviani
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.95016

Abstract

Main Purpose This study aims to analyze the influence of Board Size and Audit Committee Meetings on ESG disclosure and examine the role of Green Investment mediation in non-financial companies in Indonesia. Method This study uses a quantitative, panel-data approach with 145 non-financial companies listed on the Indonesia Stock Exchange during 2016–2024, yielding 1,160 observations. The analysis was carried out using fixed-effect panel-data regression and the Sobel mediation test. ESG is measured using ESG disclosure scores, while Green Investment is calculated based on turnover allocation for green initiatives. Main Findings The study shows that Board Size and Audit Committee Meetings have a positive, significant effect on ESG disclosure. Green Investment has been shown to have a positive impact on ESG. Still, it significantly mediates only the relationship between Board Size and ESG, whereas the mediation in the relationship between Audit Committee Meetings and ESG is not proven. These findings indicate that a stronger board structure encourages ESG through green investment commitments, while the audit committee's oversight intensity is more directly influential. Theory and Practical Implications This study strengthens Stakeholder Theory by showing the partial role of Green Investment as a mechanism that connects corporate governance and sustainability performance in the context of developing countries. NoveltyResearch is limited to non-financial companies and disclosure-based ESG measurements; further research is recommended using performance-based and broader-sector ESG indicators. Keyword: Board Size; Audit Committee Meetings; Green Investment; ESG Disclosure; Corporate Governance
Co-Authors Ahmad Waluya Jati Arlita Ariyani Puspitasari Dhaniel Syam Djoko Sigit Sayogo Driana Leniwati Dwi Irawan Fahmi Dwi Mawardi Firda Ayu Amalia Gina Harventy Gugus Irianto Ihyaul Ulum Ike Arisanti Kinanti, Kania Putri Moh Miftachul Fadhli Mohammad Achsin Mohammad Achsin Mudrifah, Mudrifah Muhammad Wildan Affan Navis Ayu Nurus Zakiyah Novitasari Agus Saputri Rafli Sholana Rahayu, Hanif Yulinar Tri Seva Eka Cahyani Siska Aprillia Solichah, Annida Nuraini Hafiidhotus Sri Wahjuni Latifah Sri Wahyuni Tri Wahyu Oktavendi Wicaksono, Agung Prasetyo Nugroho Zakiyah, Navis Ayu Nurus Zuharah, Balqis Laurel