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All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmu Manajemen (JIMMU) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Al-Kharaj: Journal of Islamic Economic and Business Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Abdimasku : Jurnal Pengabdian Masyarakat Equity: Jurnal Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) MANAJEMEN Transekonomika : Akuntansi, Bisnis dan Keuangan JRABA Jurnal Abdimas Perbanas Jurnal Manajemen dan Bisnis JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmu Manajemen & Ekonomika Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business IIJSE FINANCE : International Journal Of Management Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ardhi: Jurnal Pengabdian dalam Negri Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal Business, Management and Innovation Review Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Bersama: Jurnal Pengabdian Kepada Masyarakat Sasambo: Jurnal Abdimas (Journal of Community Service) Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Management Economics and Financial Accounting
Suhita Whini Setyahuni
Department Of Management, Faculty Of Economics And Business, Universitas Dian Nuswantoro Semarang, Jawa Tengah, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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NSGA-II Portfolio Optimization: A Comparison of Shariah Stocks (JII70) and Conventional Stocks (LQ45) Delila Nasywa Ramananda; Dwi Eko Waluyo; Ana Kadarningsih; Suhita Whini Setyahuni
Journal of Management Economics and Financial Accounting Vol. 2 No. 1 (2026): June: Journal of Management Economics and Financial Accounting (JOMEFA)
Publisher : Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/aqjrqs74

Abstract

This study analyzes and compares the performance of shariah and conventional stock portfolios in the Indonesian capital market using the Non-Dominated Sorting Genetic Algorithm II (NSGA-II) method. The study uses daily closing stock price data from January 3, 2022, to December 30, 2025, which was processed into measures of return and risk as the basis for portfolio construction. Optimization was performed by maximizing expected return and minimizing risk to generate an efficient frontier. Portfolio performance was then evaluated using the Sharpe Ratio, Sortino Ratio, and Omega Ratio. The results show that the shariah stock portfolio outperformed the conventional stock portfolio, as evidenced by a Sharpe Ratio of 0.15 compared to 0.04. Nevertheless, a combination portfolio consisting of shariah stocks and conventional stocks yielded the best overall performance, with a Sharpe Ratio of 0.15, a Sortino Ratio of 0.22, and an Omega Ratio of 1.56. These findings indicate that diversification between shariah and conventional stocks can enhance portfolio efficiency and generate more optimal performance compared to using each group of stocks separately. Thus, the NSGA-II method has proven effective in generating optimal portfolios to support investment decision-making in the Indonesian capital market.
HOW CSR DISCLOSURE IMPACT ACCOUNTING CONSERVATISM? THE MEDIATING ROLE OF GOVERNMENT OWNERSHIP AND CSR COMITTEE Suhita Whini Setyahuni; Agus Triyani
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 11 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v11i1.75215

Abstract

This study examines the effect of CSR disclosure on accounting conservatism, with government ownership and CSR committees as moderating variables. Analyzing 185 firm-year observations from 63 listed companies in the mining and energy sectors (2019–2022), we employ Moderated Regression Analysis (MRA) to test the hypotheses. Our findings indicate that CSR disclosure positively affects accounting conservatism. Furthermore, government ownership significantly moderates this relationship, whereas CSR committees do not function as a moderating factor. This research contributes empirical evidence to agency theory by demonstrating the monitoring role of government ownership and introduces a refined measurement for accounting conservatism.
Determinan Penentu Nilai Perusahaan Sektor Energi Azzainuri Widyantoro; Almira Santi Samasta; Suhita Whini Setyahuni; Vicky Oktavia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.10618

Abstract

Studi ini memiliki tujuan untuk menganalisis dampak dari ROE, CR, SIZE dan DPR pada nilai perusahaan melalui Tobin’s Q. Populasi yang menjadi subjek penelitian ini yaitu semua perusahaan di sektor energi yang listing di BEI selama tahun 2021-2023. Penelitian ini menggunakan teknik purposive sampling untuk mendapatkan 78 perusahaan di sektor energi yang sesuai dengan syarat untuk dijadikan sampel penelitian. Metode analisis statistik yang diterapkan meliputi: uji deskriptif, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, analisis regresi linear berganda, uji t, dan penentuan koefisien determinasi. Temuan penelitian ini menunjukkan bahwa ROE memiliki pengaruh positif signifikan terhadap nilai perusahaan, adapun variabel CR, SIZE, memilki berpengaruh negatif signifikan terhadap nilai perusahaan, dan DPR tidak berpengaruh signifikan pada nilai perusahaan.
Co-Authors , Herry Subagyo Abdus Salam, Abdus Adelia Rifa Sabila Adelina Citradewi Adryan, Ravi Nuki Agus Prayitno Agus Prayitno Agus Triyani Agus Triyani Agus Triyani Ahmad Reza Ali, Luthfi Gosan Alif, Atiqullah Muhammad Almira Santi Samasta Almira Santi Samasta Amalia Nur Chasanah Ana Kadarningsih Ana Kadarningsih Kadarningsih Anak Agung Istri Sri Wiadnyani Anandyaningsih Risnika Putri Andhika Ryan Priyatam Ariati Anomsari Asteria Gupita Asyhar, Siti Adinda Amelia Nisa Audina, Fellyza Farah Awanis Linati Haziroh Azizah, Fatkhiyatul Azzainuri Widyantoro Bagas Setiawan, Bagas Bara Zaretta Bara Zaretta D, Khoirul Anam Avif Damar, Haunan Dayinta Lalita Kisin Delila Nasywa Ramananda Dian Prawitasari Dian Prawitasari Diana Aqmala Diana Puspitasari Dimas Prasetyo Dina Destia Laila Safitri Dwi Eko Waluyo Dyandra Fatikha Milan Edna Iyyana Mizkiya Fakhmi Zakaria Farlin Nabila Mawarni Fatah Nur Abdul Aziz Fatkhiyatul Azizah Fauziah, Annisa Rizky Febrianur Ibnu Fitroh Sukono Putra Feni Nola, Ekta Rossivea Fiki Durrotul Makwuna Fikri, Rizal Khurriyatul Fina Putri Handayani Galuh Tri Pratiwi Handhany, Melsanda Farelya Herry Subagyo Hertiana Ikasari Ifada Retno Ekaningrum Ika Rahma Aulia Ikhsan Bagaskoro Inka Putri, Debi Lovinta Insanul Syakiroh Ischaq, Maulana Istiqomah, Luthfiyyah Joni Prayogi Khanifah Khanifah Khanza Monica Salsabila Kiryanto Kiryanto Kisin, Dayinta Lalita Kurniawan, Maulana Bintang Arie Kusuma, Pradana Jati Lenni Yovita Linda Ayu Oktoriza Luklu’un Aula Mahmud Mahmud Mahmud Mahmud Maria Safitri Masitha Fahmi Wardhani Meilana Chorisa Nuraini Melianti, Vanni Melina Putri Rusmawati Mirza Elysia, Tia Sonia Mochammad Eric S.W Muhammad Fajar Khoiruddin Muhammad Reza Putra Kurniawan Mujib, Miftachul Mutiara Zahra Herawati Nabilla Oktafiana Putri Nadya Febrianti Prayogi Nanda Adhi Purusa Nastalin, Arnetta Fadilla Naufal Nurrohmat Nayla Ristyanindita Hendris Nisrina Hesi Rahmaningtyas Nor Hadi Nurwijayanti Oktavia, Vicky Oktoriza, Linda Ayu Pradana Jati Kusuma Pradana Jati Kusuma Pramesti, Tia Prawitasari, Dian Prawitasri, Dian Priskila Septyan Anggriyani Puji Purwatiningsih, Aris Purwatiningsih, Aris Puspita Azura Diva Rachmalia Rifan Fauzi Salasi Rissa Anandita RR Wulan Indri Widiar RR Wulan Indri Widiar Rudi Kurniawan Rudi Kurniawan Rudi Kurniawan Safa Aulia Safina Pribadi Makna Safitri , Maria Safitri, Maria Salsabila, Denaya Bethary Salsabila, Hida Mona Salsabilla Putri Samasta, Almira Santi Setiawan, Aries Shalahuddin, Sultan Tegar Sri Retnoningsih Susanto, Andito Wibisono Putra Syafira, Atina Nur Azumi Syahputri, Naesila Yulyana Saskia Vicky Oktavia Vicky Oktavia Wibowo, Mochammad Eric Suryakencana Widiar, RR Wulan Indri Widivandavin, Yohanes Elya Phisston Wulan Budi Astuti Yovita, Lenni Yulinda Setyaningrum Zakaria, Fakhmi Zhafira, Aqila Azza Zummi Asma Diana