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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 Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Abdimasku : Jurnal Pengabdian Masyarakat Equity: Jurnal Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) MANAJEMEN 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 FINANCE : International Journal Of Management Finance 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 Bersama: Jurnal Pengabdian Kepada Masyarakat Sasambo: Jurnal Abdimas (Journal of Community Service) Proceeding of The International Conference on Management, Entrepreneurship, and Business
Suhita Whini Setyahuni
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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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Integration of ESG, Profitability, and Good Corporate Governance: Strategy for Increasing Firm Value Azizah, Fatkhiyatul; Setyahuni, Suhita Whini; Yovita, Lenni; Oktavia, Vicky
Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 2 (2025): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.2, Juni 2025
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v17i2.747

Abstract

This study aims to determine the effect of ESG disclosure, profitability, and governance (GCG) on firm value proxied by Tobins’Q. This study falls into the category of quantitative research. A total of 67 non-financial companies listed on the IDX were included in the sample for 2019 to 2023. The sampling method used was purposive sampling. Data analysis was carried out using multiple regression methods. The results showed that ESG, institutional ownership, independent board of commissioners and audit committee have an effect on firm value. While financial performance has no effect on firm value. These findings are deepened by including profitability and governance (GCG) variables, with a concentration on non-financial companies listed on the IDX. The theoretical framework applied includes legitimacy theory and agency theory.
Determinasi Kinerja Keuangan di Perusahaan Sektor Property & Real Estate Periode 2019-2023 Anandyaningsih Risnika Putri; Almira Santi Samasta; Vicky Oktavia; Suhita Whini Setyahuni
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.911

Abstract

This study's goal is to ascertain the connection between liquidity ratio (CR), asset management (TATO), capital structure (DAR) and firm size on financial performance, The property & real estate firms that were listed between 2019 and 2023 on the Indonesia Stock Exchange (IDX). The study's sample, which was 52 companies in a period of (5) periods with a total of 260 data. The multiple regression analysis is used in this study method with the type of panel data with the Random Effect Model (REM) method. According to the study's findings that asset management has a favorably and significantly effect on financial performance, capital structure has a negatively and significantly effect on financial performance, but liquidity ratio and firm size have no effect on financial performance.
The Influence of Good Corporate Governance (GCG) on Corporate Financial Performance: A Moderated Relationship by Firm Size Naufal Nurrohmat; Bara Zaretta; Suhita Whini Setyahuni; Maria Safitri
International Journal of Economics and Management Sciences Vol. 2 No. 2 (2025): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i2.746

Abstract

This study is conducted to assess the relationship between Good Corporate Governance (GCG) practices and the financial performance of LQ45-listed companies, in which firm size plays a moderating role. A sample of 23 firms, consistently listed in the LQ45 index between 2019 and 2023, was utilized in this study. The selection of companies relied on purposive sampling as the selection technique. The analysis of the data was conducted by utilizing a regression model with a data panel, with the software EViews 13 being utilized for this purpose. The findings of the study demonstrated that independent commissioners contributed positively and significantly to the firm’s return on assets (ROA). Insider share ownership and board size demonstrated no significant impact. Conversely, ROA was adversely and significantly influenced by of the audit committee. The results of the moderation test demonstrate that the correlation between insider ownership and ROA is strengthened, while the correlation between independent board commissioners and ROA is weakened. Moreover, the study determined that the board size and the audit committee were not moderated by return on assets (ROA).
Upaya Peningkatan Ketahanan UMKM Buket Strategi Efektif Manajemen Waktu dan Pengelolaan Modal Melalui Kolaborasi Sharing session Nastalin, Arnetta Fadilla; Melianti, Vanni; Purwatiningsih, Aris Puji; Setyahuni, Suhita Whini; Wibowo, Mochammad Eric Suryakencana
DHARMA RAFLESIA Vol 23 No 1 (2025): JUNI (ACCREDITED SINTA 5)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/dr.v23i1.41105

Abstract

Program pengabdian kepada masyarakat ini dilaksanakan melalui pendekatan Sharing session dengan pemilik UMKM buket bunga Infinitee.Bouquets, Semarang. Peran strategis UMKM di Indonesia mendorong pertumbuhan ekonomi nasional serta peningkatan inovasi dalam membuat usaha menjadi dasar pelaksanaan program ini. Pengabdian ini bertujuan untuk meningkatkan ketahanan UMKM buket melalui strategi manajemen waktu dan pengelolaan modal yang lebih efektif. Selain itu, Sharing session memperkuat jejaring antar pelaku usaha, memungkinkan UMKM buket meningkatkan produktivitas, stabilitas keuangan, dan daya saing di pasar. Metode yang digunakan adalah Sharing session dengan pendekatan kolaboratif, mencakup pelatihan manajemen waktu, strategi keuangan, serta diskusi dengan pemilik dan narasumber pengabdian. Data dikumpulkan melalui wawancara, survei, serta analisis pre-test dan post-test. Hasil pengabdian menunjukkan pelaku UMKM mampu menyusun jadwal kerja yang lebih terstruktur, memprioritaskan aktivitas esensial, dan mengurangi pemborosan waktu. Hal ini membantunya dalam meningkatkan produktivitas usaha serta memenuhi permintaan pelanggan dengan optimal. Pelaku usaha juga memahami cara mengalokasikan modal secara strategis, termasuk memanfaatkan catatan keuangan sederhana untuk memantau arus kas dan mengurangi pemborosan.
PENGARUH LIVE STREAMING, HEDONIC SHOPPING MOTIVATION, PRICE DISCOUNT, DAN ONLINE CUSTOMER REVIEW TERHADAP IMPULSE BUYING E-COMMERCE SHOPEE Mirza Elysia, Tia Sonia; Bara Zaretta; Herry Subagyo; Suhita Whini Setyahuni
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

Indonesia dominates global e-commerce with Shopee as the leading platform, reaching 21.56% penetration in 2023 and a projected growth of 34.84% in 2029. This study analyzes how live streaming, hedonic shopping motivation, price discount, and online customer review factors contribute to impulse buying behavior on the Shopee platform. This quantitative research involved 102 university students in Semarang who had a history of at least one e-commerce transaction in the past month, selected using purposive sampling method. Data was collected through an online questionnaire in December 2024 and analyzed with multiple linear regression using IBM SPSS. The results showed that the variables of live streaming, hedonic shopping motivation, and price discount had a significant positive effect on impulse buying, while the online customer review variable had no significant effect on impulse buying. Regression analysis indicates that the R-square value of 92.2% of impulse buying variables can be explained by the independent variables studied, with the remaining 9.8% influenced by external factors outside the research model. Shopee needs to strengthen the live streaming feature and the hedonic shopping aspect through dynamic displays and special discounts for students. Future research should expand coverage to several e-commerce platforms and add ease of payment variables.
Deteksi Kasus Fraud Di Indonesia: Peran Digital Forensic Dan Big Five Personality Auditor Dalam Kerangka Hexagon Fraud Theory Ischaq, Maulana; Setyahuni, Suhita Whini; Zhafira, Aqila Azza; Syahputri, Naesila Yulyana Saskia; Syafira, Atina Nur Azumi; Kurniawan, Maulana Bintang Arie
JURNAL MANAJEMEN DAN BISNIS Vol 4 No 2 (2025): Edisi September 2025- Desember 2025
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v4i2.2163

Abstract

Purpose – This study aims to analyze the role of digital forensics and the Big Five Personalities of auditors in uncovering fraud cases within the framework of Hexagon Fraud Theory. The research focuses on large-scale corruption cases in Indonesia. Novelty – This study's novelty lies in the simultaneous examination of the Big Five Personalities and Hexagon Fraud Theory on auditors' ability to detect fraud. Furthermore, this study adds the role of digital forensics as a moderating variable, distinguishing it from previous studies that tend to examine these variables separately. Method – This study uses a quantitative approach with primary data obtained from an online questionnaire. The analysis technique used is Structural Equation Modeling (SEM) with Smart-PLS software to examine the relationships between the variables studied. Findings – The results show a positive and significant relationship between openness to experience and auditors' ability to detect fraud. Furthermore, the variables rationalization, capability, and ego also play an important role in enhancing auditors' abilities. Meanwhile, other variables showed no significant effect. Limitations and Implications – This research is limited to public auditors in Public Accounting Firms (KAP) and inspectorates in Indonesia, so the results cannot be broadly generalized. The implications of this study can serve as a basis for academics and practitioners in understanding personality and fraud factors that influence auditor ability, considering the role of digital forensics as a moderating variable.
The Implications of Dividend Policy, Debt Policy, and Institutional Ownership on the Firm Value of Banking Companies Salsabila, Denaya Bethary; Setyahuni, Suhita Whini; Prawitasari, Dian; Kurniawan, Rudi
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p134-147

Abstract

This study aims to evaluate the impact of dividend policy (DPR), debt policy (DER), and institutional ownership (KI) on firm value in 45 banking companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Using a quantitative research method, panel data regression analysis was applied to identify the relationships between these variables. The research findings indicate that, overall, dividend policy, debt policy, and institutional ownership significantly influence firm value. This is demonstrated by an R-squared value of 0.760, meaning that 76% of the variation in firm value can be explained by these variables. More specifically, dividend policy (DPR) and institutional ownership (KI) have a significant positive effect on firm value, while debt policy (DER) also has a positive impact, though with slightly lower significance. These findings align with the signaling theory, which suggests that a stable dividend policy and high institutional ownership provide positive signals to investors regarding the company’s financial prospects and corporate governance quality. Additionally, from the perspective of agency theory, debt policy serves as a control mechanism that encourages management to use funds more efficiently, while institutional ownership strengthens oversight of managerial decision-making. Thus, this study provides valuable insights for investors and companies in formulating strategies to enhance shareholder value and market confidence.
Pengaruh Pemasaran Media Sosial Influencer Terhadap Minat Pembelian Dengan Keterlibatan Pelanggan Dan Citra Merek Sebagai Variabel Intervening Adryan, Ravi Nuki; Mahmud, Mahmud; Setyahuni, Suhita Whini; Setiawan, Aries
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2775

Abstract

The purpose of this study is to analyze the influence of Social Media influencers, Consumer involvement and Brand Image on Consumer Purchase Intention on Kanky shoe products. The population of this study were consumers who had purchased Kanky products with a sample of 110 consumers. The method used in this research is quantitative. The sampling technique used purposive sampling, the type of data used is primary data. The data collection method used a questionnaire via Google Form, data analysis using Smart PLS. The results of the data processing concluded that Social Media Influencers did not have a significant effect on Purchase Intention of Kanky Shoe products. Social Media Influencers through brand image and Social Media Influencers through Customer Involvement have a significant influence on purchasing decisions for Kanky shoe products. The results of the study showed that brand image and customer involvement have a significant influence on Purchase Intention. But brand image does not have a significant effect on customer involvement.Keywords : social media influencer marketing, consumer engagement, brand image, purchase intention
DETERMINAN FAKTOR KEBIJAKAN DIVIDEN PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI INDONESIA Handhany, Melsanda Farelya; Safitri, Maria; Setyahuni, Suhita Whini; Samasta, Almira Santi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3103

Abstract

Introduction: Indonesia's property and real estate sector is showing a post-pandemic recovery trend, although it is still characterized by a slowdown due to market dynamics and substantial capital requirements. This study analyzes the effect of profitability, liquidity, and leverage on the dividend policy of property companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methods: The study employed a quantitative approach using secondary data in the form of company financial statements. This research used a sample of 12 property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023, with sample selection based on criteria (purposive sampling). The analytical technique chosen to examine this research was multiple linear regression and t-test utilizing IBM SPSS Statistics software. Results: The research findings show that profitability (ROA), liquidity (CR), and leverage (DER) have a significant negative effect on dividend policy (DPR). From this research, results were obtained showing that companies with high levels of profitability, liquidity, and leverage retain earnings for company operations such as project investments or debt obligation payments rather than distributing them as dividends. Keywords: Profitability, Liquidity, Leverage, Dividend
PEMBERDAYAAN UMKM DESA KALONGAN MELALUI IMPLEMENTASI SWOT STRATEGY MENUJU UMKM BERKELANJUTAN Setyahuni, Suhita Whini; Yovita, Lenni; Zakaria, Fakhmi
Jurnal Abdimas Perbanas Vol. 6 No. 2 (2025): Jurnal Abdimas Perbanas
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v6i2.939

Abstract

Kalongan Village MSMEs have great potential to grow into a higher scale. Several obstacles in the production and marketing aspects are still faced by Kalongan Village MSMEs. This community service activity aims to improve the ability of MSME actors in increasing the competitiveness of MSMEs through the SWOT strategy approach. SWOT analysis is useful for supporting the preparation of production and marketing strategies that have an impact on increasing the competitiveness of MSMEs. This activity was attended by 20 MSME partners in Kalongan Village. The method used in this activity is a workshop based on learning by practice. This activity can improve the SWOT analysis skills of MSME actors as evidenced by the increase in pre-test and post-test scores from 65.37 to 87.51. This activity is able to provide an understanding for MSME owners regarding the importance of SWOT strategy and the preparation of SWOT matrix to support the sustainability of MSMEs.
Co-Authors , Herry Subagyo Abdus Salam, Abdus Adelia Rifa Sabila Adelina Citradewi Adryan, Ravi Nuki Agus Prayitno Agus Triyani Agus Triyani Ahmad Reza Ali, Luthfi Gosan Alif, Atiqullah Muhammad Almira Santi Samasta Ana Kadarningsih Ana Kadarningsih Kadarningsih Anak Agung Istri Sri Wiadnyani Anandyaningsih Risnika Putri Asteria Gupita Asyhar, Siti Adinda Amelia Nisa Awanis Linati Haziroh Azizah, Fatkhiyatul Bagas Setiawan, Bagas Bara Zaretta Bara Zaretta Chasanah, Amalia Nur D, Khoirul Anam Avif Damar, Haunan Dayinta Lalita Kisin Dian Prawitasari Diana Aqmala Diana Puspitasari Diana Puspitasari Dimas Prasetyo Edna Iyyana Mizkiya Fakhmi Zakaria Farlin Nabila Mawarni Fatah Nur Abdul Aziz Fatkhiyatul Azizah Feni Nola, Ekta Rossivea Fiki Durrotul Makwuna Galuh Tri Pratiwi Handhany, Melsanda Farelya Herry Subagyo Ifada Retno Ekaningrum Ikhsan Bagaskoro Inka Putri, Debi Lovinta 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 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 Nadya Febrianti Prayogi Nanda Adhi Purusa Nastalin, Arnetta Fadilla Naufal Nurrohmat Nor Hadi Nurwijayanti Oktavia, Vicky Oktoriza, Linda Ayu Pradana Jati Kusuma Pramesti, Tia Prawitasari, Dian Puji Purwatiningsih, Aris Purwatiningsih, Aris Rifan Fauzi Salasi Rissa Anandita RR Wulan Indri Widiar RR Wulan Indri Widiar Rudi Kurniawan Safa Aulia Safina Pribadi Makna Safitri, Maria Salsabila, Denaya Bethary Salsabila, Hida Mona Salsabilla Putri Samasta, Almira Santi Setiawan, Aries Sri Retnoningsih Susanto, Andito Wibisono Putra Syafira, Atina Nur Azumi Syahputri, Naesila Yulyana Saskia Vicky Oktavia Wibowo, Mochammad Eric Suryakencana Widiar, RR Wulan Indri Wulan Budi Astuti Yovita, Lenni Zakaria, Fakhmi Zhafira, Aqila Azza