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All Journal Humanus: Jurnal ilmiah Ilmu-ilmu Humaniora Jurnal Teknik Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Civronlit Unbari Jurnal Manajemen Universitas Bung Hatta Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Manajemen dan Inovasi (MANOVA) JURNAL LENTERA AKUNTANSI AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Talenta Sipil Indonesian Research Journal on Education Innovative: Journal Of Social Science Research e-Jurnal Apresiasi Ekonomi
Zaitul, Zaitul
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PENGARUH CORPORATE GOVERNANCE TERHADAP TRIPLE BOTTOM LINE REPORTING Datillah, Rahmat; Zaitul, Zaitul; Ilona, Desi
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.952

Abstract

The importance of the triple bottom line (TBL) concept has been debated among academicians and practitioners. The discussion about the extent of implementing these sustainable initiatives and what factor determines its reporting. Corporate governance is one of the influencing factors of TBL reporting. However, limited studies investigate corporate governance's role in TBL reporting, especially utilizing data from different continental European corporate governance systems like Indonesia. Therefore, this paper investigates the effect of the commissioner board size and gender on TBL reporting using the coal-mining industry. In addition, this study also collected the company's characteristic data and included it in the research model to maintain the model specification error. Twenty coal mining company has participated in this study. The analysis of multivariate regression is employed, and the finding indicates that there is no corporate governance role proxied by the size and gender of the commissioner's board. However, profitability is positively related to all dimensions of TBL. In addition, the TBL (social and environmental) is influenced positively by the company size. This study has practical and theoretical implications and is discussed in detail. Keywords: Triple Bottom Line, Board Of Commissioners’ Size, Existence Of Women
KAJIAN AUDIT REPORT LAG DARI PERSPEKTIF TATA KELOLA KORPORASI: EKSPLORASI PERAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Saputra, Dede Yudha; Zaitul, Zaitul; Mahendri, Meihendri; Yulistia Muslim, Resti; Ilona, Desi
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.959

Abstract

Audit report lag is an important aspect of accounting quality. However, there is a lack of previous studies investigating why companies have auditors sign financial reports late; others need less time to do so. This study determines the factors affecting the audit report lag from a corporate governance perspective during COVID-19. In addition, the role of audit quality as a moderating variable between corporate governance and audit report lag is also rare. Ninety-seven publicly listed companies participated in this study. The secondary data from 2019 to 2021 were involved. Agency theory is applied to explain the phenomenon. Moderated regression analysis is applied to gain the result. The result shows that audit tenure significantly affects the audit report lag. In addition, audit quality plays a moderating variable between board size and audit report lag. Hence, audit quality also moderates the relationship between audit tenure and audit report lag. The research has practical implications for reducing audit tenure by reducing auditing report lag. In addition to practical implications, this research also implies the theory where the results of this research can be explained by the agency theory in which to improve the quality of accounting information through the timely submission of financial reports and to shorten the time of signing an audit opinion through the governance mechanisms. Keywords: Size Of The Board Of Commissioners; Board Commissioner Meeting Frequency; Audit Tenure; Audit Opinion; And Audit Quality; Audit Report Lag
Keberadaan Perempuan pada Organ Corporate Governance dan Risiko Kredit Perbank Indonesia Reza, Oktavieni Medya; Zaitul, Zaitul
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.788

Abstract

This research aims to empirically prove the influence of women on the board of commissioners, board of directors, and audit committees on credit risk in banking companies listed on the Indonesia Stock Exchange. In this research, 19 banking companies were used based on special criteria that we set. The study was conducted from 2021 to 2022. The data analysis method was multiple linear regression (OLS) and t-statistical testing. Following the results of hypothesis testing, it was found that the presence of women on the board of commissioners, and  audit committee was proven to have a negative and significant effect on credit risk in banking companies on the Indonesia Stock Exchange. These results show that the presence of women on the board of commissioners, and audit committee is able to encourage credit distribution governance in each bank and provide higher information transparency to stakeholders. This positive thing has encouraged the reduction of credit risk in banking companies on the Indonesia Stock Exchange, which can be seen from changes in the non-performing loan ratio held by each bank.
Corporate Governance and Stock Return Volatility Sari, Dian Mega; Zaitul, Zaitul
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.790

Abstract

This research highlights the importance of corporate governance and helps investors and financial economists understand stock price behaviour after COVID-19. The study aims to find out the influence of the independent board of commissioners, and audit quality on the volatility of share returns in companies operating in the body care product sector and listed in the EIB in 2021-2022. In addition, this study also employs four control variables to avoid the model specification error. The population in this study is a company of body care products listed on the Indonesian Stock Exchange for the year 2021-202. The number of samples used is as many as eight companies in 2021-2022 based on purposive sampling methods that meet the sample selection criteria. The data analytical techniques used are descriptive statistical testing, classical assumption testing, and hypothetical testing using SPSS software version 25 and GRETL. The research results show that the independent board of commissioners and the audit quality influence share return volatility. As a sector directly related to daily consumer needs, the primary consumer goods sector tends to be highly responsive to changing trends and consumer preferences. It makes it interesting research subject to understand how the volatility of share returns in this sector reacts to external and internal factors.
Eksplorasi Komitmen Perubahan Organisasi pada Penyuluh Keluarga Berencana: Peran Perilaku Mengambil Resiko sebagai Determinant dan Kompleksitas Tugas sebagai Variabel Mediasi Fasni , Ahmad; Febrimeidori, Febrimeidori; Zaitul, Zaitul
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i3.979

Abstract

This study aims to analyze the impact of risk-taking behavior on the commitment to organizational change among family planning extension workers and to examine the mediating role of task complexity in this relationship. The research was conducted among family planning extension workers in Padang City, West Sumatra Province. The final sample consisted of seventy-seven family planning extension workers who were selected randomly. Data collection was carried out through questionnaires and analyzed using Structural Equation Modeling (SEM). The results indicate that risk-taking behavior has a positive and significant effect on the commitment to organizational change among family planning extension workers. Additionally, task complexity was found to partially mediate the relationship between risk-taking behavior and commitment to organizational change. Higher levels of risk-taking behavior were associated with greater commitment to organizational change, with task complexity serving as a mediating variable. The implications of this study suggest the need to enhance risk-taking behavior and adaptation skills among family planning extension workers in order to address increasingly complex tasks and to foster their commitment to organizational change.
Kepribadian Individu dan Kesiapan untuk Perubahan Organisasi Sari, Leni; Mustika, Meiviana; Zaitul, Zaitul
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i3.1046

Abstract

Change is necessary for organizations that want to develop in a dynamic business environment. In the context of the creative industry, such as kebaya design, readiness for change is a key factor determining the success of adaptation to market dynamics and trend developments. This research examines the relationship between personality attitudes and readiness for change in kebaya designer organizations in Indonesia. Using a quantitative approach, this study involved 57 kebaya designers as respondents, who were determined through purposive sampling techniques. The results of the research show that personality dimensions, namely openness to experience, emotional stability and extroversion, have a positive effect on readiness for change. At the same time, the dimensions of agreeableness and conscientiousness do not affect readiness for change. This research provides deeper insight into the role of personality in readiness for change and practical insights for the development of change management strategies in the creative industry.
Faktor-Faktor Keberhasilan Perkumpulan Petani Pemakai Air (P3A) pada Program (P3-TGAI) di Kabupaten Solok Zuherlan, Zuherlan; Zaitul, Zaitul; Mizwar, Zuherna
Jurnal Civronlit Unbari Vol 10, No 2 (2025): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/civronlit.v10i2.159

Abstract

Solok Regency, West Sumatera is one of the main rice-producing regions in West Sumatra, with a paddy field agricultural system that heavily relies on irrigation networks. This condition makes Solok Regency a strategic area for implementing the P3-TGAI Program (Irrigation Water User Association Empowerment – Irrigation Smallholder Farming Support Program). This study aims to identify, validate, and develop a model of the success factors of the P3A (Irrigation Water User Associations) in implementing the P3-TGAI program in Solok Regency. A mixed-methods approach combining quantitative and qualitative techniques was used, involving a survey of 99 respondents across 5 key factors (22 variables) in the research instrument. The data were tested for validity, reliability, and factor analysis. This study also employed the Partial Least Squares (PLS) approach as the data analysis method. PLS is a technique within Structural Equation Modeling (SEM) that is component- or variance-based, where the factors were evaluated using Measurement Model Analysis (MMA). The analysis was conducted using SPSS and Smart PLS software, through the assessment of convergent validity and discriminant validity. The results of the study revealed four factors that directly influence the success of P3A in Solok Regency: Program Communication, Labor, Materials, and Community Participation. The dominant factor influencing success was Community Participation, with a path coefficient of 0.863.
Karakteristik Anggota Legislatif dan Kinerja Pemerintah Daerah zaitul, zaitul; Jefrita, Welly; Rifa, Dandes
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.66

Abstract

This study aim to invetigate the relationship between legistlatif’s characteristics and Local Government Performance. Legislative’s characteristic is proxy by size, age, gender and education background of local legislatif ‘s members. Agency theory is used to underpinned this relationship. The secondary data is used and gathered through finance ministry’s website, and general election commissions. Using eighty-one local governments, multivariate regression analyis is applied to analyse the data. classical assumption test is assessed before interpretating the regression result. Based on the t statistic and p-value, all hypohoteses are rejected . however, local government revenue has negative effect on local government performance. Theortically, agency theory could not be used to understand the phonomena. Practical implication discuss in this paper.
Analisis Faktor Teknis dalam Risiko Penyelenggaraan Proyek Bangunan Gedung Pemerintahan Sitompul, Fauzi; Carlo, Nasfryzal; Zaitul, Zaitul
Jurnal Teknik Vol 23 No 2 (2025): Jurnal Teknik
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37031/jt.v23i2.598

Abstract

The construction industry faces high uncertainty due to economic fluctuations, regulatory changes, and resource limitations. In South Tapanuli, construction projects often experience delays, budget overruns, and quality issues due to economic factors. This study aims to identify the most dominant economic risks in building construction. Using AS/NZS 4360:2004 and the Relative Importance Index (RII), this research analyzes the impact of raw material price fluctuations, delayed payments, labor wage increases, and regulatory changes. Findings indicate that raw material price fluctuations (RII: 0.948) and delayed payments (RII: 0.934) are the highest risk factors. Financial risks pose major challenges, requiring effective mitigation strategies. Recommendations include stabilizing material prices, reforming payment systems, and improving labor wage management. Proper policy implementation can enhance efficiency and project sustainability in this region.
PERAN AUDIT RISK DAN AUDIT EFFORT MEMEDIASI HUBUNGAN ANTARA WOMEN IN AUDIT COMMITTEE DAN BIAYA AUDIT Azizah , Mardiana; zaitul, Zaitul; Mawardi, Herawati; Ilona, Desi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1371

Abstract

The role of audit risk and audit effort as mediating variable between women in audit committee and audit fee has rarely been investigated using Indonesia data. Therefore, this study develops this complex relationship model using services companies from 2016-2018 periods. The final sample is 88 companies due to not all companies disclose their audit fee data. the result indicates that there is no direct effect of women in audit committee on audit fee, audit risk and audit effort. In addition, the audit risk significantly influences the audit fee, but not for audit effort. Further, the role of audit risk and audit effort as mediating variables between women in audit committee are not evidenced. However, control variables partially have a direct relationship with audit fee.
Co-Authors Alberty, Putri Amran Rasli, Amran Ananda, Fiola Putri Anugrah, Audrey Azizah , Mardiana Benni Aziz, Benni Dandes Rifa, Dandes Darmayanti, Yeasy Datillah, Rahmat Dekal, Fine Sepra Dwi Fitri Puspa, Dwi Fitri Elfiondri, Elfiondri Fasni , Ahmad Febrimeidori, Febrimeidori Hamdi, Mukhlizul Herawati Herawati Ilona, Desi Indriani, Riri jayanti , Chesren putri Jefrita, Welly Mahendri, Meihendri Martalius Peli Mawardi, Herawati Mustika, Meiviana Nasfryzal Carlo Nika, Wilmi Novriadi, Asep Pratama, Agis Puttri , Daniati Reni Yuliviona Reza, Oktavieni Medya Sandra, Viola Refina Saputra, Dede Yudha Sari, Dian Mega Sari, Leni Sitompul, Fauzi Suardesi, Suardesi Vania, Anggia Syilfen Wael, Zahra Rahmatika Wahyudi, Boyke Heri Wahyuni, Anggela Wahyuni, Widia Putri Wiratama, Ellen Yasni, Delvi Okti Yulistia Muslim, Resti Yunilma, Yunilma Zuherlan, Zuherlan Zuherna Mizwar