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All Journal Jurnal Al-Iqtishad Jurnal Akuntansi dan Ekonomika Jurnal Akuntansi Aktual Journal of Economic, Bussines and Accounting (COSTING) IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT Comsep : Jurnal Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Indrawati, Novita
Universitas Riau, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Carbon Emissions Disclosure are Reviewed of Firm Characteristics, Environmental Performance and Women on the Board of Directors Iislamiyah Iislamiyah; Novita Indrawati; Al Azhar L
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 2, 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i22024p083

Abstract

Purpose: This study aims to test and analyze the effect of company size, company age, environmental performance and women on the board of directors on the disclosure of carbon emissions in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period.Method: The data analysis method used, namely multiple linear regression analysis. The sampling technique in this study used purposive sampling technique and obtained a sample of 60 companies, so that the number of observations was 180 observations.Findings: The results of this study indicate that company size and environmental performance affect the disclosure of carbon emissions. While the age of the company and women in the board of directors have no effect on the disclosure of carbon emissions.Originality/Value: The results of this research will most likely help companies develop their understanding of environmental issues, especially in disclosing carbon emissions These findings can assist companies in developing carbon emission management strategies by considering factors such as company size and environmental performance. In addition, the results of this study may increase corporate awareness of the importance of corporate sustainability in business practices.
DAMPAK PENERAPAN KEBIJAKAN FULL CALL AUCTION TERHADAP VOLATILITAS HARGA DAN LIKUIDITAS SAHAM PADA SAHAM YANG MASUK DALAM PAPAN PEMANTAUAN KHUSUS DI BURSA EFEK INDONESIA Wahyu Dio Ramadhan; Edyanus Herman Halim; Novita Indrawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/s7t6mr17

Abstract

Penelitian ini menganalisis dampak penerapan kebijakan Full Call Auction (FCA) pada saham-saham Papan Pemantauan Khusus di Bursa Efek Indonesia dengan fokus pada perubahan volatilitas harga dan likuiditas saham sebelum dan sesudah kebijakan diberlakukan. Menggunakan metode event study dengan jendela observasi 15 hari perdagangan serta sampel 61 saham aktif, penelitian mengukur volatilitas dengan High-Low Volatility Estimator dan likuiditas dengan rata-rata volume perdagangan harian, kemudian diuji menggunakan Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan tidak terdapat perbedaan signifikan pada volatilitas (p = 0,110) maupun likuiditas (p = 0,367) setelah penerapan FCA, meskipun secara deskriptif terjadi penurunan volatilitas sekitar 10% dan volume perdagangan sekitar 40%. Temuan ini mengindikasikan bahwa kebijakan FCA belum memberikan dampak signifikan terhadap kualitas pasar dan lebih berfungsi sebagai instrumen tata kelola serta perlindungan investor pada tahap awal implementasinya.
Factors Influencing the Interest of MSME Actors in the Implementation of Mobile-Based Accounting Applications in Bengkalis Regency Annisa Rezki Susanti; N. Nasrizal; Novita Indrawati
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2051

Abstract

The increase in the number of Micro, Small, and Medium Enterprises (MSMEs) is driven by personal economic pressures such as layoffs, government support through programs such as KUR and PEN as well as easy access to technology, and changes in market needs that utilize digitalization and the quality of local products. The MSME sector is also a major pillar of the economy because it absorbs a large workforce and contributes significantly to GDP. The interest of MSME actors in using mobile-based accounting applications can be explained by the UTAUT theory. The sample in this study was 83 MSMEs in Bengkalis Regency, which are categorized as small and medium enterprises. The data collection technique was carried out through the distribution of closed questionnaires designed based on indicators. Data analysis used Structural Equation Modeling (SEM) to test direct and indirect relationships between variables. The results showed that performance expectations significantly influenced the interest of MSME actors. Effort expectations significantly influenced the interest of MSME actors. Social factors significantly influenced the interest of MSME actors. Facilitating conditions did not significantly influence the interest of MSME actors. Technology anxiety significantly influenced the interest of MSME actors. Risk perception does not have a significant effect on the interest of MSME actors.
Co-Authors Achmad Dadang Hidayah Ade Desma Safitri Adhitya Agri Putra Al Azhar L Andi Aprizal Maulana Annisa Rezki Susanti Atiza Arrahmi Aura Tiffany Dika Azlan Ramadhan Azwir Nasir Ciptati Nugraha Pratiwi Citra Intan Sari Desmiyawati Desmiyawati, Desmiyawati Desmurlita Ramadhani Dewi Sartikah Putri Harahap Edyanus Herman Halim Emrinaldi Nur DP EMRINALDI NUR DP Enni Savitri Fahrul Habib Azli Panjaitan Fergieta Sanra Fina Murni Gunawan Hutomo Mandala Putra Gusnardi Gusnardi Hanif Maruf Supardi Hariadi Yasni Iislamiyah Iislamiyah Ilham Vikri Ira Anggraini Anggraini Kamaliah Kamaliah M. Fahrul Wafi Malahayati Ibrahim Mardiani Nur Maulina Agustiningsih Miftahul Jannah Mira Rianti N. Nasrizal Nasrizal Nasrizal Nurazizah S Nurina Nisa Poppy Nurmayanti Rasmon Reny Arinda Rezi Rezi Rhalia Sabilillah Ria Faradilla Ricahyono Risma Yanti Rita Anugerah Ruhul Fitrios Sally Edinov Sammi Adam Ramadhani Ramadhani Shera Nur Izzah Sherliyana Anggraini Sherly Indah Permata Siti Hanifa Sandri Suri Yulan Purba Taufeni Taufik Taufeni Taufik Taufik Dasmar Wahyu Dio Ramadhan Wina Alfiatri Yesi Mutia Basri Yulia Efni