Article Per Year (5 Year)
p-Index From 2021 - 2026
6.022
P-Index
This Author published in this journals
All Journal JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Online Insan Akuntan JURNAL LENTERA BISNIS ACADEMICS IN ACTION Journal of Community Empowerment Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan Quantitative Economics and Management Studies Britain International of Humanities and Social Sciences (BIoHS) Journal Mediastima Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Abiwara : Jurnal Vokasi Administrasi Bisnis RELEVAN : Jurnal Riset Akuntansi Asian Journal of Community Services (AJCS) Padma: Jurnal Pengabdian Kepada Masyarakat JURNAL ABDIMAS PLJ SABAJAYA Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Bhinneka Tunggal Ika: Jurnal Pengabdian Kepada Masyarakat AKRUAL : Jurnal Akuntansi dan Keuangan` Equity International Journal of Economics and Management Research Journal of Law and Bibliometrics Studies Open Access DRIVERset
Mujiani, Sari
Universitas Islam As-Syafiiyah
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
Pengaruh Corporate Governance Structure dan Leverage Terhadap Pengungkapan Intellectual Capital Mujiani, Sari; Wilestari, Median; Putri, Maharani Eka
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.1751

Abstract

The purpose of this research is to obtain empirical evidence about the effect of independent commissioner, foreign ownership and leverage on intellectual capital disclosure at indeks kompas 100 companies listed in Indonesia Stock Exchange in 2014-2018. This research used a purposive sampling technique to collect data and consisted of 12 companies listed on the Indonesia Stock Exchange in 2014-2018. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 9 version. The results of the research based on the tests that have been that independent commisioner not had a significant effect on intellectual capital disclosure, while foreign ownership and leverage had a significant positive effect on intellectual capital disclosure.
Carbon Emission Disclosure: Analisis Tipe Industri dan  Kepemilikan Institusional Pada Perusahaan  Sektor Pertambangan Di Indonesia Rita Eka Sari; Sari Mujiani; Efrinal
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i2.7768

Abstract

This research aims to determine the influence of type of industry and institutional ownership on carbon emission disclosure among companies listed on the Indonesia Stock Exchange in the mining sector by analyzing their financial and sustainability reports for the period 2021-2023. The sample consists of 23 companies selected using purposive sampling. The data source is secondary data obtained from the official website www.idx.co.id. Data analysis was performed using multiple linear regression with the help of SPSS 26 statistical software. The results indicate that both industry type and institutional ownership have a significant positive effect on carbon emission disclosure. This means that as the disclosure of environmental costs increases, the realization of carbon emissions disclosure becomes more optimal, and as institutional ownership increases, the realization of carbon emissions disclosure also becomes more optimal.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PAJAK PENGHASILAN BADAN TERUTANG -, Qotrunnida; -, Rianto; Mujiani, Sari
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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

Abstract

This study aims to determine the effect of Capital Structure and Profitability on Corporate Income Tax Payable. The sample used in this study consists of companies listed on the Indonesia Stock Exchange (IDX) that published complete financial reports for the years 2020-2023, with 26 companies selected using purposive sampling. The independent variables in this study are Capital Structure, measured by the Debt to Equity Ratio (DER), and Profitability, measured by the Return on Assets (ROA), while Corporate Income Tax Liability is used as the dependent variable. The results of the study indicate that capital structure does not have a significant effect and has a negative relationship with corporate income tax payable. Profitability has a significant positive effect on corporate income tax payable. These findings have important implications for managerial decision-making and corporate tax policy.
WHAT ARE THE AFFECTING FACTORS ON ENVIRONMENTAL DISCLOSURE ON THE COMPANIES? Mujiani, Sari; Wilestari, Median; Astuti, Aprilia Diah
Mediastima Vol. 27 No. 1 (2021): Mediastima
Publisher : Program Studi Manajemen, Fakultas Ekonomi, IBI-K57

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/mediastima.v27i1.215

Abstract

The aim of this study is to determine affecting factors on Corporate Environmental Disclosure on Go Public companies listed in PROPER from 2015 to 2019. Companies with gold and green ranking and listed in PROPER are included the population in this study. This phrase could be omitted, samples were taken using a purposive sampling method with specific parameters. The findings of this research show that: (1) The size of the Audit Committee has a positive impact on the occurrence of corporate environmental disclosure. This is because if the number of audit committees within an organization exceeds the number of requirements set, it will lead to increased supervision and company controls to ensure that the expected environmental disclosures are made. (2) Managerial ownership has a negative impact on the occurrence of corporate environmental disclosure, indicating that the size of a company's managerial share ownership has little bearing on the company's environmental disclosures. (3) The incidence of corporate environmental disclosure is unaffected by environmental results. This explains why environmental success has had little effect on companies that are featured prominently in the PROPER ranking, allowing the public to better recognize and support the company's efforts.
Pengaruh Cash Coversion Cycle, Networking Capital Terhadap Cash Holding (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Juardi, Juardi; Mujiani, Sari; Silfianah, Nita; Sari, Sukarni Novita
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 3 No. 1: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.753 KB) | DOI: 10.31334/abiwara.v3i1.1843

Abstract

This study aims to determine the effect of cash conversion cycle, net working capital   on cash holding on manufacturing companies in the consumer goods industry sector listed on Indonesia Stock Exchange (IDX). The sampel used in this study is a company listed on the Indonesia. The research period was the period of 2015-2019. The sampel of this study was obtained used a purposive-sampling method where 35 companies met the criteria. This research used secondary data and was analyzed using SPSS 26. The data analysis method used in this research was multiple linear regression analysis. The result showed that cash conversion cycle have a negative and significant on cash holding and net working capital have a positive and significant on cash holding. The ability of independent variables to explain the dependent variable is 40,5% and 59,5% was explained by other variables outside of this study
FAKTOR-FAKTOR YANG MEMPENGARUHI ABNORMAL RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mujiani, Sari; Soraya, Elly; Yuliawati, Sasmita
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 1 No. 1 (2020): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v1i1.31

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Firm size dan Sustainability Report terhadap Abnormal Return Saham. Profitabilitasdalam penelitian ini adalah Return on Equity (ROE), Firm size diukur menggunakan total asset, dan sustainability report diukur menggunakan GRI G4. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) yang menerbitkan laporan keuangan dan sustainability report pada tahun 2014-2018 dengan 7 perusahaan sampel yang menggunakan metode purposive sampling. Metode Analisa data menggunakan analisis regresi data panel. Berdasarkan hasil penelitian menunjukkan bahwa Profitabilitas (ROE) berpengaruh positif signifikan terhadap Abnormal Return Saham. Sedangkan Firm Size berpengaruh negatif signifikan terhadap Abnormal Return Saham.Sustainability Report pada aspek ekonomi berpengaruh positif signifikan terhadap Abnormal Return Saham, pada aspek lingkungan berpengaruh negatif signifikan terhadap Abnormal Return Saham, pada aspek sosial berpengaruh positif tidak signifikan terhadap Abnormal Return Saham.
The Effect of Investment Decisions, Dividend Policy, and Profitability on Firm Value in the Manufacturing Industry in West Java Patriandari Patriandari; Efrinal Efrinal; Sari Mujiani
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.394

Abstract

This study aims to provide empirical insight into the interaction of financial factors, investment decisions, dividend policy, and profitability and their effects on firm value using the Structural Equation Modeling with Partial Least Squares (SEM-PLS) approach. This quantitative study uses data from 150 manufacturing companies in West Java selected through stratified random sampling, with data collected through structured surveys and interviews with key decision makers. The results of the analysis show that investment decisions have a positive and significant effect on firm value, indicating that proper capital allocation can increase business value. Dividend policy shows a complex relationship with firm value, so a balanced dividend distribution strategy is needed. Profitability has a strong positive correlation with firm value, emphasizing the importance of maintaining profit sustainability. This research model is able to explain 65% of the variation in firm value, indicating the strength of the relationship between the variables analyzed. The practical implication of this study is the importance of financial strategy decision making in the manufacturing sector, especially in terms of investment and dividend policy. Companies are advised to implement a careful investment strategy, moderate dividend policy, and focus on profitability to increase market valuation. This study makes an original contribution by presenting empirical data from the under-researched manufacturing sector of West Java and presenting a comprehensive model that explains the key dynamics that determine firm value in the industry.
PELATIHAN PENGELOLAAN KEUANGAN BAGI UMKM DI DESA CIKARAGEMAN KABUPATEN BEKASI JAWA BARAT: IMPLEMENTASI PRINSIP AKUNTANSI SEDERHANA Mujiani, Sari; Patriandari, Patriandari; Rianto, Rianto; Kurniawan, Elan; Abdurrosyid, Moh.
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26458

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan penerapan prinsip akuntansi sederhana bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Cikarageman, Kabupaten Bekasi, Jawa Barat. Latar belakang kegiatan ini didasarkan pada rendahnya pemahaman keuangan di kalangan UMKM, yang berpotensi menghambat pertumbuhan ekonomi lokal. Metode pelatihan partisipatif dan interaktif diterapkan, melibatkan tokoh masyarakat, pemilik UMKM, dan pemerintah desa. Materi pelatihan meliputi prinsip akuntansi, pencatatan transaksi, dan penyusunan laporan keuangan sederhana. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman literasi keuangan dan kemampuan menerapkan prinsip akuntansi sederhana oleh peserta. UMKM di Desa Cikarageman mampu meningkatkan transparansi dan keteraturan pencatatan keuangan mereka. Dampak positif terlihat dalam perkembangan bisnis dan kontribusi lebih besar terhadap ekonomi lokal.
THE INFLUENCE OF FINANCIAL SELF-EFFICACY ON STUDENTS' INVESTMENT INTEREST WITH INVESTMENT KNOWLEDGE AS A MODERATING VARIABLE Mujiani, Sari
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11164

Abstract

Abstract Investment is the most appropriate way to increase money for students who are busy with various activities. There are several factors that can influence students' investment interest, including Financial Self Efficacy and knowledge of investment itself. Therefore, this research aims to analyze the influence of Financial Self Efficacy on Students' Investment Interest with Investment Knowledge as a moderating variable which researchers believe can strengthen the influence of this variable. This research is a quantitative research with an explantory approach. The data used in this research is secondary data distributed through a questionnaire scale containing 20 question items to 250 students of Asy-Syafi'iyah Islamic University with the criteria of 3 months of investing across all platforms with consideration of investment consistency and adjusted to the average student investment. The data collected in this study was analyzed using PLS 3.0. The research results show that the Financial Self Efficacy variable has a positive relationship and a significant influence on the Student Investment Interest variable because increasing self-confidence in managing finances will increase the financial potential of Asy-Syafi'iyah students to become more prosperous and ultimately students will manage their finances. his finances are as good as possible. One way is by investing. Apart from that, the Investment Knowledge variable can moderate the influence of the Financial Self Efficacy variable on the Student Investment Interest variable because increasing investment knowledge in students will make their self-confidence higher. In the end, student savings increase and students continue to think about expanding them. One way is by investing. Keywords : Financial Self Eficacy, Investment Interest, Investment Knowledge
PENGHINDARAN PAJAK:ANALISA PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA Ismiati, Windi Ismiati; Mujiani, Sari Mujiani; Rianto, Rianto
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 1 (2025): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/3hhv2915

Abstract

One of the problems that remains a challenge in Indonesia's taxation system is the low ratio of tax revenue to gross domestic product. This low tax ratio not only reflects the limited capacity of the state to collect taxes but may also indicate the presence of loopholes for tax avoidance practices, particularly those carried out by business entities. This study aims to examine the influence of the Audit Committee and Audit Quality on Tax Avoidance in the food and beverage sector on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The study population consisted of 95 food and beverage companies, with a purposive sampling method yielding a sample size of 49 companies and 196 data points. Data analysis was conducted using panel data regression analysis with the statistical software EViews. The results of the study indicate that the audit committee partially has a positive effect on tax avoidance, and audit quality partially has a positive effect on tax avoidance. Additionally, the audit committee and audit quality simultaneously have a positive effect on tax avoidance. Overall, this study concludes that the existence and quality of oversight structures in companies, whether through audit committees or external auditors, have not been fully effective in curbing tax avoidance practices. On the contrary, these structures are positively correlated with tax avoidance practices that are legal but aggressive.
Co-Authors -, Qotrunnida -, Rianto Abdurrosyid, Moh. Ahalik Ahalik Ainun Nadhifah Aprilia Diah Astuti Astuti, Aprilia Diah Astuti, Suryani Yuli Efrinal Efrinal Efrinal Efrinal Eko Sudarmanto Elan Kurniawan Eni Margiati Euis Bandawaty Faridha Nurazizah Yasirrahayu Feni Fauziah Frilla Gunariah Gunardi Gunarto Wardjono Helmi Yazid Hendrik ES Samosir Ilham Firman Ashari Ina Indriana Irfan Safrudin Ismiati, Windi Ismiati Istna Fibriyadi Jauhari, Burhanuddin Juardi Juardi Juardi Juardi, Juardi Kartikaningsih, Dewi Khoirunnisa Mardhiyah Kurniawan, Elan Kus Indiyah Loso Judijanto Mahmudin, Tono Median Wilestari Mekar Meilisa Amalia Moh Abdurrosyid Moh Abdurrosyid Moh. Abdurrasyid Moh. Abdurrosyid Moh. Abdurrosyid Ngurah Pandji Mertha Agung Durya Nur Rizkiyana Nurmala Ahmar Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Soedarso Patriandari, Patriandari Putri, Maharani Eka Rahma Nurzianti Ramdani Rakasiwi, Gama Rianto Rianto Rianto Irvan Rianto Rianto Rianto Rianto Rita Eka Sari Rizki Sakinah Rudi Zulfikar Sari, Sukarni Novita Silfianah, Nita Soraya, Elly Stya Sri Rohmawati Sunaryo Suratminingsih Suratminingsih Tuti Nurfitri Wahyu Jum’atul Wilestari, Median Yopy Ratna Dewanti Yuliawati, Sasmita Zahra ZulfiahNisa