Article Per Year (5 Year)
p-Index From 2021 - 2026
4.396
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi JURNAL BISNIS & AKUNTANSI UNSURYA FINANSIA : Jurnal Akuntansi dan Perbankan Syariah AKURASI: Jurnal Riset Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Jurnal Kajian Ilmiah International Journal of Social and Management Studies (IJOSMAS) JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Governors Journal of Applied Business and Technology Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Journal of Business, Social and Technology Eduvest - Journal of Universal Studies EBID:Ekonomi Bisnis Digital Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Akurasi
Khomsiyah, Khomsiyah
Universitas Trisakti Jakarta
Religion Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
Green Intellectual Capital, Enterprise Risk Management and Corporate Social Responsibility on Environmental Performance and Financial Performance Suhardjo, Suhardjo; Khomsiyah, Khomsiyah
Journal of Applied Business and Technology Vol. 6 No. 3 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i3.216

Abstract

The purpose of this study is to obtain an overview of green intellectual capital (GIC), corporate risk management (ERM), corporate social responsibility (CSR), company size (SIZ), company age (AGE) and company certification (CER) in influencing environmental performance and financial performance. Helping to describe the development of green-based human resources, resilient and adaptive risk management, and the role of implementing local wisdom-based corporate social responsibility in impacting the company's environmental and financial performance in the long term. The research method uses multiple linear regression analysis using SMART PLS version 4 on 105 primary consumer goods sub-sector companies (non-cyclical consumers) listed on the IDX for the 2016-2022 period. The results of the study concluded that hypothesis 1, hypothesis 4, hypothesis 5, and hypothesis 7 were accepted, while hypothesis 2, hypothesis 3, and hypothesis 6 were rejected. The recommendation of this study is that the company's green intellectual capital has a strong impact on environmental and financial performance. Corporate risk management has a strong impact on financial performance only. And corporate social responsibility has a negative impact on environmental performance and financial performance. While environmental performance has a strong impact on financial performance. Green intellectual capital and corporate risk management are important elements in enhancing a company's competitiveness, uniqueness and sustainability.
Karl Popper's Falsification In Implementation Management Chain Green Supply Rizqi, MN; Khomsiyah, Khomsiyah
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research This aim For analyze How draft Karl Popper's falsification can implemented in implementation management chain supply green. The method used is a literature study and content analysis. The results of the research obtained that Implementation paradigm Karl Popper's falsification in GSCM provides framework strong work​ For ensure that initiative green based on evidence empirical that can tested. Research conceptual about falsification in GSCM opens opportunity big For study empirical continued.
SHARIA FINTECH: CURRENT ISSUES AND FUTURE OPPORTUNITIES Aulia, Dina; Syukron, Muhammad; Khomsiyah, Khomsiyah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.9489

Abstract

This research was conducted to determine the present and future focus on topics related to sharia fintech through the bibliometric and visualization analysis of 380 papers retrieved from the Google Scholar database. The process was based on cluster analysis as well as the evaluation of events and all keywords. The results showed that publications related to sharia fintech increased rapidly since the beginning of 2016. Moreover, the most prolific journals, cities, regions, institutions, and authors identified were JIEI, Jakarta, West Java, STIE AAS, and T Trimulato respectively. The most frequent keywords were Sharia Fintech, Indonesia, Fintech, and Sharia. The six main research trends identified included Principles and Practices of Islamic Finance, Innovative Financial Technology, Studies or Research on Financial Technology, Fintech Association and MSME Development in Indonesia, Covid Analysis and Case Studies in the Context of Sharia Fintech, as well as Sharia Peer Lending. Therefore, this research was able to provide a comprehensive analysis of the trends in Islamic fintech and identify future directions.
TATA KELOLA PERUSAHAAN DALAM FALSAFAH SUNDA SILIH ASAH, ASIH, ASUH Fadillah, Haqi; Khomsiyah, Khomsiyah
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9 No 1 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i1.1173

Abstract

Tujuan artikel ilmiah ini yakni mengkaji secara mendalam bagaimana tata kelola perusahaan dapat menerapkan aspek falsafah Sunda Silih asah, asih, asuh. Metode yang digunakann ialah metode penelitian kualitatif berupa deskriptif analisis. Adapun pendekatan penelitian ini didasarkan bidang ilmu filsafat dengan objek formal dalam bentuk filsafat nilai. Adapun objek material penelitian ini adalah falsafah Sunda Silih asah, asih, asuh. Penerapan kearifan lokal falsafah Sunda tersebut sejalan dengan usaha yang dilakukan sebuah entitas untuk menjalankan tata kelola perusahaan yang baik. Artikel ini menyampaikan kontribusi terhadap pemangku kepentingan tentang perspektif baru penerapan tata kelola perusahaan berdasarkan kearifan lokal falsafah Sunda.Keywords: tata kelola perusahaan, silih asah, silih asih, silih asuh.
Adopsi Bank Digital Pada Kinerja Perbankan Di Bursa Efek Indonesia Tahun 2019-2021 Sethiono, Melinda; Khomsiyah, Khomsiyah
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to obtain empirical evidence regarding the effect of digital bank adoption on banking performance on the Indonesia Stock Exchange. The independent variable used in this study is the adoption of ATM, Internet Banking and Mobile Banking, while the dependent variable is the measurement of Return on Assets (ROA), Operational Efficiency Ratio (REO), Net Operational Margin (NOM), Income Diversification (DP) and Projection Net Operating Income (PPBO). The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling was done by using purposive sampling method. The sample of this study consisted of 111 companies for three years of observation. This study uses multiple linear regression analysis to examine the effect of the independent variable on the dependent variable. The results showed that ATM did not have a significant effect on overall banking performance. Internet Banking has a significant influence on banking performance through operational efficiency. Mobile Banking has a significant influence on the company's performance through ROA and NOM and the three independent variables have not shown a significant effect, especially Banking Performance on DP and PPBO.
PELUANG USAHA: Ide Usaha Yang Kreatif BUSINESS OPPORTUNITIES: Creative Business Ideas Masnita, Yolanda; Khomsiyah, Khomsiyah; Nurhaida, Dida
Jurnal Abdi Masyarakat Indonesia (JAMIN) Vol 4 No 2 (2022): JURNAL ABDI MASYARAKAT INDONESIA (JAMIN)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jamin.v4i2.12997

Abstract

Meningkatkan nilai tambah produk, saat ini menjadi syarat penting untuk dapat menghadapi persaingan pasar yang semakin ketat. Salah satunya dengan mengolah bahan baku menjadi barang setengah jadi atau produk siap jual. Pondok Pesantren (Ponpes) Madinah Al Hijrah, yang terletak di Kampung Halimun, Desa Cimanuk, Kabupaten Pandegang, Provinsi Banten memiliki potensi alam dan lingkungan yang mendukung untuk pengembangan budidaya pertanian, perikanan, dan produk olahan makanan. Awalnya Ponpes sebagai mitra PkM hanya membudidayakan lele dan menjualnya secara langsung. Berdasarkan identifikasi masalah dirumuskan bahwa dapat meningkatkan nilai jual produk dengan mengolahnya menjadi beberapa produk makanan olahan. Kegiatan PkM ini ditujukan untuk mendukung ide mengembangkan pendapatan ponpes dan meningkatkan keahlian santri, yang difokuskan pada upaya mempertahankan kelangsungan usaha serta meningkatkan kesejahteraan santri melalui penciptaan dan penambahan nilai produk melalui pendekatan ekonomi syariah, manajemen pemasaran, dan akuntansi. Metode pelaksanaan berupa penyuluhan dan simulasi guna memberikan gambaran mengenai proses penciptaan kreasi dan diversifikasi produk makanan olahan yang lebih variatif. Peserta kegiatan sangat antusias, aktif dalam diskusi dan telah memiliki pemahaman serta mampu mengubah pola pikir tradisionalnya menjadi lebih kreatif. Hal ini dibuktikan dengan rencana tindakan berupa diversifikasi produk lele mentah menjadi aneka rupa lele olahan.
Anteseden dan konsekuensi keberlanjutan laba di sektor transportasi dan logistik yang diakibatkan dampak Covid 19 tahun 2018-2022 Imani, Carolyn Natasya; Khomsiyah, Khomsiyah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1404

Abstract

Transportation and logistics companies have been significantly impacted of the COVID-19 pandemic, leading the fluctuations in profitability between periods. Pandemic has signaled instability in profit levels during this period. The study involves 17 transportation and logistics sector listed on the Indonesia Stock Exchange, using purposive sampling techniques. Data analysis was conducted using path analysis with SmartPLS 3.0 software. This research is among the few to consider profit persistence as an intervening variable, particularly in the context of the pandemic in the transportation and logistics sector. Path analysis approach was used with more sophisticated statistical tests than previous studies.
Apakah stakeholder pressure dan firm size mampu meningkatkan kualitas pelaporan terpadu dengan kinerja perusahaan sebagai variabel moderasi Hukama, Afifah Nidaul; Khomsiyah, Khomsiyah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1423

Abstract

This study analyzed the influence of stakeholder pressure and company size on integrated reporting and the role of corporate performance as a moderating variable on the influence of stakeholder pressure on integrated reporting. Data for this study were obtained from 36 companies that have published integrated reports listed on the Indonesia Stock Exchange for 2021 to 2023, with 108 observations and hypotheses tested using panel regression analysis with the Eviews 13 program. Content elements of the framework published by the International Integrated Reporting Council were used to measure the quality of integrated reporting in the study. The results revealed that stakeholder pressure had no effect on integrated reporting, Firm Size had a significant influence on integrated reporting, and company performance could not moderate the influence of stakeholder pressure on integrated reporting. Public interest statementsThe managerial implication is that Management needs to pay attention to stakeholder pressure to improve transparency and accountability in integrated reporting. Management must ensure that the reporting is comprehensive, accurate, and relevant, covering financial and non-financial performance aspects. Companies with good performance may be better able to meet stakeholder expectations, and conversely, increasing pressure can encourage companies to improve their performance
Determinants and Consequences of Auditor Deviant Behavior Suwardi, Suwardi; Khomsiyah, Khomsiyah
Eduvest - Journal of Universal Studies Vol. 4 No. 12 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i12.49992

Abstract

Audit quality became an important issue after a global corporate scandal that revealed auditors' inability to detect financial statement fraud, leading to corporate bankruptcies and scandals. Auditors' deviant behavior, such as inindependence and incompetence in the implementation of duties, has the potential to damage audit quality. This study aims to analyze the factors that cause auditor behavior to deviate and their impact on audit quality in Jakarta, Indonesia. The factors analyzed include time budget pressure, task complexity, client importance, and organizational commitment. This survey involved 103 respondents who were selected by purposive sampling. The results showed that time budget pressure, client importance, and organizational commitment contributed to auditor deviant behavior, while task complexity had no significant effect. The auditor's deviant behavior has a negative impact on the quality of audits, which in turn can damage public trust in the audit profession. This study provides insights for regulators and public accounting firms to identify factors that affect auditor behavior and audit quality degradation, and develop approaches to minimize deviant behavior without sacrificing audit value for external users.
Pengaruh Green Accounting, Kinerja Lingkungan, dan Tanggung Jawab Sosial Perusahaan Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Putri, Nia Febriani; Khomsiyah, Khomsiyah
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p265-276.42398

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Green Accounting yang diukur menggunakan biaya lingkungan dan laba bersih, Kinerja Lingkungan diukur menggunakan peringkat PROPER, dan Tanggung Jawab Sosial Perusahaan diukur dengan standard GRI (Global Reporting Intitative) terhadap Nilai Perusahaan diukur dengan PBV (Price Book Value) dengan profitabilitas sebagai variabel intervening diukur menggunakan ROA (Return on Asset). Sampel dalam penelitian ini didapat dengan teknik pengambilan sampel kriteria tertentu adalah perusahaan perkebunan kelapa sawit dan tanaman karet, peserta proper dan aset diatas 4 trilyun yang terdaftar di BEI sepanjang 2018-2022. Metode statistik yang dipakai adalah analisis regresi berganda. Hasil dari penelitian ini menunjukkan penerapan green accounting, kinerja lingkungan, tanggungjawab sosial perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening tidak berpengaruh.
Co-Authors Afif, Mohamad Rifai Agustadana, Barry Truman Al Gifari, Muhammad Chaidir Arsjah, Regina J. Derry Wanta Dida Nurhaida Dina Aulia Fadillah, Haqi Gunawan, Itjang D. Heliantono Hermien Triyowati, Hermien Hukama, Afifah Nidaul Hutajulu, Dual Saper Imani, Carolyn Natasya Junaedi, Daniel Juniati Gunawan, Juniati Kurnia, Ervina Lorentia, Lisa Martha, Henri Nashrullah, Moh. Haidar Ningrum, Garnis Mulya Patricia Patricia, Patricia Putri, Nia Febriani Putro, Candela d’Eva Riski Hamdani Pulungan, Riski Hamdani Rizqi, MN Sari , Pratiwi Nila Sethiono, Melinda Simbolon, Hotnita Sinurat, Megah Elisabet Suhardjo Suwardi Suwardi Syukron, Muhammad Utari, Indriana Tri Wardhani, Nurhastuty Kesumo Yudisira Putra, Dimas Yuanito Yustia, Lisa