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All Journal Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) JURNAL ILMIAH GLOBAL EDUCATION Disclosure: Journal of Accounting and Finance JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Majalah Ilmiah Cahaya Ilmu JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Social Science Utilizing Technology Maneggio Journal of Social Science Utilizing Technology JIMAD : Jurnal Ilmiah Multidisiplin JIMEKA
Susilo, Dwi Ermayanti
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh CSR dan Struktur Modal Terhadap Nilai Perusahaan dengan Firm Size Sebagai Variabel Moderasi Rahmawati, Heni; Susilo, Dwi Ermayanti
Journal of Business and Economics Research (JBE) Vol 6 No 1 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i1.6489

Abstract

This study examines the influence of Corporate Social Responsibility and capital structure on firm value, with firm size as a moderating variable. This study focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. A descriptive quantitative approach was used with the purposive sampling method. The collection of secondary data obtained from financial reports with a sample of 41 companies in the energy sector. Data analysis was conducted using SPSS version 25.0. The analysis results show that Corporate Social Responsibility has a significant impact on company value with a p-value of 0.042 < 0.050, thus the hypothesis is accepted. Capital structure also has a significant impact with a p-value of 0.036 < 0.050, thus the hypothesis is accepted. The interaction of Corporate Social Responsibility with firm size shows a significant impact with a p-value of 0.043 < 0.050, thus the hypothesis is accepted, with firm size as a moderating variable strengthening the relationship between Corporate Social Responsibility and company value. Similarly, the interaction of capital structure with firm size with a p-value of 0.038 < 0.050, thus the hypothesis is accepted, with firm size as a moderating variable strengthening the relationship between capital structure and company value. These findings indicate that although Corporate Social Responsibility and capital structure are important in enhancing company value, their effectiveness can be influenced by firm size. In the context of the energy sector, large companies face higher expectations regarding Corporate Social Responsibility and complex capital structure management, which can reduce its positive impact on company value. This research provides important implications for energy company management strategies in optimizing Corporate Social Responsibility, capital structure, and considering company size in strategic planning. In the context of the energy sector, large companies face higher expectations regarding Corporate Social Responsibility and complex capital structure management, which can reduce its positive impact on company value. This research provides important implications for energy company management strategies in optimizing Corporate Social Responsibility, capital structure, and considering firm size in strategic planning.
Pengaruh Profitabilitas, Likuiditas Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2020 2022) Habsari, Vivi Nusita; Susilo, Dwi Ermayanti
Jurnal Ilmiah Global Education Vol. 5 No. 2 (2024): JURNAL ILMIAH GLOBAL EDUCATION, Volume 5 Nomor 2, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v5i2.2844

Abstract

This research was conducted to determine the influence of profitability,liquidity and company growth on company value in manufacturingcompanies in the food and beverage sector on the IDX for the 2020-2022period. The research design uses quantitative methods with time seriesdata for 2020-2022. The data analysis technique used is multiple linearregression analysis. The data source for this research comes from 26 foodand beverage sector manufacturing companies on the Indonesia StockExchange (BEI). The sampling technique in this research was purposivesampling method, data was obtained from 25 companies. The researchresults show that Profitability has an effect on Company Value, Liquidityhas an effect on Company Value, and Company Growth has no effect onCompany Value.
Pengaruh Corporate Social Responsibility, Profitabilitas, Beban Pajak Tangguhan Terhadap Manajemen Laba Susilo, Dwi Ermayanti; Chasanah, Ina Nikmatul; Hasan, Imam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2607

Abstract

This research was conducted to determine the influence of Corporate Social Responsibility, Profitability, Deferred Tax Burden on Profit Management. Deferred tax assets arise if the time difference causes a positive correction so that the tax burden according to accounting is smaller than the tax burden according to tax regulations. Meanwhile, according to the Statement of Financial Accounting Standards (PSAK) No. 46 Revised 2017, deferred tax assets are the amount of income tax recoverable in the future period as a result of temporary differences that may be deducted and remaining loss compensation. Companies always try to reduce the amount of taxable profit with the aim of keeping tax payments low. The research uses quantitative methods with time series data for 2019-2022. The data analysis technique used is multiple linear regression analysis. The source of research data comes from 16 companies in the Automotive Sub Sector on the Indonesia Stock Exchange (BEI). The sampling technique in this research was purposive sampling method, data was obtained from 16 companies. The research results show that Corporate Social Responsibility (CSR) has an effect on Profit Management. Return On Assets (ROA) influences Profit Management. Deferred Tax Expenses affect Profit Management
Pengaruh Artificial Intelligence (AI) dan Digitalisasi Terhadap Pemahaman Mahasiswa Akuntansi Tentang Laporan Keuangan Cahyani, Dini Nur; Susilo, Dwi Ermayanti
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7396

Abstract

This study examines the impact of Artificial Intelligence and digitalization on accounting students' understanding of financial statements. The rapid development of information technology, particularly Artificial Intelligence and digitalization, has changed the paradigm in the field of accounting. The application of this technology not only affects business practices but also has significant implications for accounting education, especially in the process of learning financial statement preparation. The aim of this research is to determine how Artificial Intelligence and digitalization affect accounting students' understanding of financial statements. The focus of this research lies on understanding the structure of financial statements, data analysis, and the ability to integrate technology into the preparation process. This research adopts a quantitative approach, using multiple linear regression analysis as the analytical tool, with data collected through questionnaires distributed to accounting students from the 2021 and 2022 cohorts using random sampling techniques. The results of the multiple regression analysis show that Artificial Intelligence (X1) has a significance value of 0.726 (> 0.05), indicating that Artificial Intelligence does not have a significant partial effect on accounting students' understanding of financial statements. On the other hand, the digitalization variable (X2) has a significance value of 0.000 (< 0.05), indicating that digitalization has a significant impact on students' understanding of financial statements. Therefore, it can be concluded that only digitalization has a significant partial effect in this model. it is expected to provide insights into students' readiness to face the challenges of digitalization and can be used to assess and develop a technology-based accounting curriculum. This study also contributes to educational institutions by aligning learning materials with the increasing digital demands in the professional world.
Penerapan SAK EMKM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jombang Nisa, Adawiya Zahrotun; Susilo, Dwi Ermayanti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2700

Abstract

Reliable financial reporting plays a crucial role in ensuring the long-term viability of Micro, Small, and Medium Enterprises (MSMEs). This research seeks to investigate the influence of implementing the Financial Accounting Standards for MSMEs (SAK EMKM) and internal control mechanisms on the quality of financial statements among MSMEs located in Jombang. A quantitative research design was employed, with data obtained through questionnaires distributed to 115 MSMEs, selected through purposive sampling from a total population of 500 businesses registered with the Jombang Cooperative Office. The sampling criteria required that MSMEs apply SAK EMKM and possess assets valued at a minimum of IDR 20,000,000, excluding land and buildings. Findings from the multiple regression analysis indicate that the implementation of SAK EMKM and the presence of internal control systems both have a significant impact on the quality of financial reporting. Specifically, the application of SAK EMKM has a positive effect, while internal control systems show a stronger impact. In conclusion, enhancing MSMEs’ understanding and consistent application of SAK EMKM, along with strengthening internal controls, are key strategies to improve financial reporting quality.  
PENGARUH PEMBELAJARAN AKUNTANSI KEUANGAN, LITERASI KEUANGAN, KESADARAN KEUANGAN DAN PENDAPATAN, TERHADAP PERILAKU KEUANGAN Mufidah, Ferani; Susilo, Dwi Ermayanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2067

Abstract

Tujuan penelitian ini adalah untuk menkaji bagaimana perilaku keuangan mahasiswa Gen-Z di Fakultas Ekonomi dan Bisnis ITEBIS PGRI Dewantara Jombang dipengaruhi oleh pembelajaran akuntansi keuangan, literasi keuangan, kesadaran keuangan, dan pendapatan. Perilaku keuangan yang sehat sangat penting bagi mahasiswa agar mampu mengelola keuangan secara bijak sejak dini. Pendekatan kuantitatif digunakan dengan teknik purpose sampling. Data diperoleh melalui penyebaran kuesioner kepada 122 responden yang merupakan mahasiswa aktif Gen-Z dari program studi akuntansi Angkatan 2021 dan Angkatan 2022. Hasil yang telah diperoleh akan dianalisis menggunakan SPSS. Hasil study menyatakan bahwa pengetahuan pembelajaran akuntansi keuangan dan pemahaman literasi keuangan berkolerasi negatif dengan perilaku keuangan. Disisi lain, kesadaran akan keuangan serta pendapatan memberikan pengaruh positif yang signifikan. Temuan ini mengindikasikan bahwa meskipun mahasiswa memperoleh pengetahuan finansial, hal itu tidak selalu akan mendukung kebiasaan finansial yang positif jika tidak disertai dengan pemahaman dan pengendalian diri yang kokoh. Penelitian ini menunjukkan bahwa kesadaran siswa dan pendapatan dapat menyebabkan mereka berperilaku lebih bertanggung jawab dengan uang mereka.
Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan CSR terhadap Harga Saham Pada Perusahaan Properti di Bursa Efek Indonesia 2018-2020 Sholihah, Maratus; Susilo, Dwi Ermayanti
Disclosure: Journal of Accounting and Finance Vol. 1 No. 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.005 KB) | DOI: 10.29240/disclosure.v1i2.3620

Abstract

This study aims to determine the effect of financial performance, company size and Corporate Social Responsibility on stock prices in property companies listed on the IDX. The population used in this study are property companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection used a purposive sampling method with a total of 12 companies during 2018-2020. The data analysis technique uses multiple linear regression analysis with the SPSS (statistical package for social science) program for windows version 21. Based on the results of partial statistical analysis, it can be concluded that: 1) Financial Performance / Return On Equity (ROE) has no positive effect on stock prices, 2) Company Size has no negative effect on stock prices, 3) CSR there is no negative effect on stock prices in property companies listed on the IDX in 2018-2020 with a coefficient of determination of 0.048 this value means that 4.8% of stock prices during 2018-2020 are influenced by ROE, Size, and CSR while the remaining 95,2% share price is influenced by other variables
The effect of bonus compensation, profitability, liquidity, and firm size on earnings management on food and beverage companies registered in IDX Maulidyah, Mia Nur; Susilo, Dwi Ermayanti
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1671

Abstract

The purpose of this research is to discover whether bonus compensation, profitability, liquidity, and firm size to earnings management in food and beverage sub-sector companies that have sharia shares on the idx in period 2020 – 2022. This research uses a purposing sampling method. The data used in this research is secondary data originating from financial report. The population of this research is 32 companies including 14 ordinary shares and 18 sharia shares. The sample used in this research was 18 compnies with 54 data in the 2020 – 2022 period. The method used in this research is a quantitative method with multiple linier reggression analysis techniques. The result of this research is: (1) bonus compensation has no effect on earnings management. (2) profitability has a positive and significant effect on earnings management. (3) liquidity has no effect on earnings management. (4) firm size has a negative and significant effect on earnings management. Conclusion simultaneously bonus compensation, profitability, liquidity, and firm size have an effect on earnings management. Partially the variables profitability and firm size have an effect on earnings management and variables bonus compensation and liquidity has no effect on earnings management
Perlakuan Akuntansi Pembiayaan Ijarah berdasarkan PSAK no.107 (Studi Kasus BMT Rizqona Ikabu Tambakberas Jombang) Nur, Imada; Susilo, Dwi Ermayanti
JIMAD : Jurnal Ilmiah Multidisiplin Vol. 1 No. 1 (2023): JIMAD : Jurnal Ilmiah Multidisiplin (Oktober)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/jimad.v1i1.93

Abstract

BMT Rizqona Ikabu Tambakberas Jombang is a sharia people's bank that has a variety of financing products, one of which is ijarah financing. The purpose of this financing is to meet customer needs on a consumptive basis.This study aims to analyze the accounting treatment of ijarah financing based on PSAK No. 107 (a case study of BMT Rizqona Ikabu Tambakberas Jombang). To reveal the problem as a whole, researchers used descriptive qualitative methods with data collection techniques in the form of observation, interviews and documentation. From the results of research that has been done that the accounting treatment for ijarah financing based on PSAK no.107 (a case study of BMT Rizqona Ikabu Tambakberas Jombang) in its practical activities is in accordance with PSAK no.107. in accordance with the indicators of PSAK no.107 accounting for recognition and measurement, presentation and disclosure are in accordance with PSAK no.107 except in the case of the accounting records of recognition and measurement of repair or maintenance of ijarah objects the lessee does not recognize and measure these costs
PENGARUH SISTEM PELAPORAN AKUNTANSI DAN TINGKAT KEPATUHAN PAJAK TERHADAP KUALITAS PELAYANAN BISNIS UMKM DI DESA SUMBERMULYO Fahmadya, Elok Kunzita; Mahmud, M. Bahrudin; Febrianti, Yulia; Susilo, Dwi Ermayanti
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1110

Abstract

This study aims to analyze the impact of accounting reporting systems and tax compliance on the quality of business services within Micro, Small, and Medium Enterprises (MSMEs) in Sumbermulyo Village, Jombang. MSMEs play a significant role in Indonesia's economy, contributing to job creation and societal welfare. However, they face challenges in areas such as accounting reporting and tax compliance, both of which are critical to enhancing business service quality. A reliable accounting system helps mitigate financial mismanagement, while a high level of tax compliance prevents penalties and fosters consumer trust. The research employs a quantitative descriptive approach, using data collected from questionnaires distributed among tofu production companies in Sumbermulyo. Data analysis techniques include normality tests, multicollinearity, and F-tests, which are used to examine the relationships between the variables and draw conclusions regarding their influence on service quality.    
Co-Authors Alfiadin, Ardian Alifian, Daud Aprilia, Nazila Alidiyah Ardiansyah, Tedy Arianti, Echa Junia Aziza, Allisa Laily Bennany, Salma Cahyani, Dini Nur Chasanah, Ina Nikmatul Dinata, Mario Surya Fahmadya, Elok Kunzita Febrianti, Rindi Antika Fernanda, Regita Emma Habsari, Vivi Nusita Hasan, Imam Hendrawan, Suluh Agus Herry Purnomo Jumroni, Jumroni Kusna Djati Purnama Maghfiroh, Vadiani Mahmud, M. Bahrudin Makhsunnah, Cindy Eka Maratus Sholihah, Maratus Maulana, Achmad Alfan Maulidyah, Mia Nur Mufidah, Ferani Muhammad Aqshel Revinzky Muryani, Endang Nisa, Adawiya Zahrotun Novita, Della Nur, Imada Pramiana, Omi Purba, Darwin Marasi Rahmawati, Heni Rusmawan, Teddy Sartono , Sawal Sekarsari, Wida Dwi Septilia, Nike Gadis Sofyamitha, Rachel Nayna Sugiyanti, Dedek Suhartono, Edy Sukmawati, Nabila Dwi Sulistyawati, Iin Sumarno . Suprapto, Sugeng Supriyadi, Andhi Unnisa', Mutiara Annafi' Waradityas, Selvi Agustin Yudhasamara, Shima Pungkas Yulia Febrianti