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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 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 Advances: Jurnal Ekonomi & Bisnis 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 Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer 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
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.
DETERMINASI TAX COMPLIANCE: PERAN DIGITAL TAXATION, FINANCIAL LITERACY, DAN TRUST IN AUTHORITY Fakhmi Zakaria; Suhita Whini Setyahuni
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v7i1.16128

Abstract

ABSTRAK Perkembangan sistem perpajakan digital secara pesat telah mengubah lanskap kepatuhan pajak, khususnya di kalangan Generasi Z yang melek teknologi. Penelitian ini secara empiris mengkaji pengaruh digital taxation, literasi keuangan, dan kepercayaan pada otoritas pajak terhadap kepatuhan pajak sukarela pada Generasi Z di Indonesia tahun 2024. Populasi penelitian adalah pekerja Generasi Z. Sampel penelitian berjumlah 123 sampel, dengan menggunakan purposive sampling. Pendekatan metode kuantitatif dengan Structural Equation Model (SEM) digunakan untuk analisis data. Data dikumpulkan melalui survei daring yang disebarkan kepada pekerja Generasi Z di berbagai wilayah Indonesia. Hasil penelitian menunjukkan bahwa literasi keuangan dan kepercayaan pada otoritas pajak berpengaruh signifikan terhadap kepatuhan pajak sukarela. Hasil analisis menunjukkan bahwa implementasi digital taxation yang efektif secara signifikan meningkatkan kepatuhan pajak, sejalan dengan peningkatan literasi keuangan di kalangan generasi ini. Menariknya, kepercayaan pada otoritas tidak terbukti memiliki pengaruh signifikan terhadap kepatuhan pajak pekerja Generasi Z.
Determinants of Financial Management Behavior: Financial Literacy, E-wallet Use, and Lifestyle Ika Rahma Aulia; Almira Santi Samasta; Diana Puspitasari; Suhita Whini Setyahuni
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9293

Abstract

This study examines the influence of financial literacy, e-wallet usage, and lifestyle on financial management among undergraduate students of Management Program at Dian Nuswantoro University, based on the knowledge-behavior gap among Gen Z who actively use fintech but have low savings practices. The objective of the study is to analyze the causal relationship between these three variables using a quantitative explanatory approach with the PLS-SEM method. The population includes 1,617 active students in semesters 3-7 who have taken financial management courses and e-wallet users, with a sample of 178 respondents through purposive sampling. The instrument in the form of a Likert 1-5 questionnaire (15 indicators) was analyzed with SmartPLS 4 through validity tests (loading factor >0.7, AVE >0.5), reliability (CR >0.7), and bootstrapping hypothesis of 5000 subsamples. The results showed a significant positive influence on: financial literacy (β=0.377, p=0.000), lifestyle (β=0.286, p=0.006), e-wallet (β=0.204, p=0.010), with R²=0.584. The conclusion recommends the integration of e-wallet literacy into the curriculum to improve students' financial discipline.
Analisis Pengaruh Faktor Fundamental dan Makroekonomi terhadap Harga Saham Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2024 dengan Inflasi sebagai Variabel Moderasi Dina Destia Laila Safitri; Pradana Jati Kusuma; Suhita Whini Setyahuni; Rudi Kurniawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10989

Abstract

This study examines the effect of fundamental factors (ROA, DER, CR, PBV, EPS) and macroeconomic factors (exchange rates, interest rates) on stock prices of food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024, with inflation as a moderating variable. Using a quantitative approach and secondary data from financial statements and macroeconomic sources, the sample comprises 20 companies (100 observations). Results show that EPS and PBV have a positive and significant effect on stock prices, while ROA, DER, CR, exchange rates, and interest rates are not significant. Inflation moderates the relationship between ROA and PBV with stock prices, but not for other variables. The findings indicate that profitability and market valuation are the main factors considered by investors, while inflation plays a selective role.
Pengaruh Financial Literacy, Self-Control, dan Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan Pribadi pada Penggemar Musik Hindia Kota Semarang Nabilla Oktafiana Putri; Linda Ayu Oktoriza; Suhita Whini Setyahuni; Rudi Kurniawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11296

Abstract

The purpose of this study is to determine how Indian music fans in Semarang manage their personal finances, taking into account their knowledge, self-control, and perspectives on finance.. This research was conducted using a quantitative method through an online survey of 160 respondents who met the criteria. Measurement models and structural models were tested to analyze the data using SmartPLS. The results of the study indicate that the three independent variables have a positive and significant influence on how individuals manage their finances. The highest f2 value (0.241) and the highest T-statistic value (5.862) indicate that financial attitude is the dominant factor among the three variables. Approximately 56.6% of the differences in financial management behavior can be attributed to the research model, while the remaining variables outside the model influence it. The results show that young people who frequently attend concerts and entertainment activities have more conscious financial behavior, especially those with good financial knowledge, self-control, and a positive attitude toward finance. This study recommends community-based financial education to help music fans manage their expenses better.
Determinan Keputusan Investasi Pada Mahasiswa Universitas Dian Nuswantoro Hida Mona Salsabila; Almira Santi Samasta; Agus Prayitno; Suhita Whini Setyahuni
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2210

Abstract

Fokus penelitian ini diarahkan pada pemahaman yang membentuk keputusan investasi mahasiswa Universitas Dian Nuswantoro, yang mengkaji keterkaitan antara literasi keuangan, paparan konten keuangan di media sosial, dan perilaku keuangan dalam proses pengambilan keputusan investasi. Pendekatan yang digunakan adalah kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada 150 mahasiswa, di mana sebanyak 142 responden memenuhi kriteria kelayakan untuk dianalisis lebih lanjut. Pengolahan data dilakukan menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan aplikasi SmartPLS 4. Hasil analisis menunjukkan bahwa literasi keuangan berperan signifikan dan memiliki arah pengaruh positif terhadap keputusan investasi mahasiswa. Sebaliknya, variabel paparan konten keuangan di media sosial dan financial behavior tidak terbukti berpengaruh signifikan, meskipun keduanya tetap menunjukkan hubungan yang searah. Secara keseluruhan, kemampuan model dalam menjelaskan variasi keputusan investasi mencapai nilai 0,396%. Temuan ini mengindikasikan bahwa literasi keuangan menjadi faktor kunci dalam pengambilan keputusan investasi mahasiswa, melampaui pengaruh papparan konten keuangan di media sosial maupun finansial behavior sehari-hari.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEBELUM DAN SESUDAH IPO TAHUN 2021 YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA SEKTOR MAKANAN DAN MINUMAN Yohanes Elya Phisston Widivandavin; Herry Subagyo; Linda Ayu Oktoriza; Suhita Whini Setyahuni
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (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/r3d89s13

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sektor makanan dan minuman yang melakukan Initial Public Offering (IPO) pada tahun 2021 di Bursa Efek Indonesia. Kinerja keuangan diukur menggunakan delapan rasio, meliputi rasio likuiditas (Current Ratio, Quick Ratio), solvabilitas (Debt to Equity Ratio, Debt to Asset Ratio), aktivitas (Total Asset Turnover, Working Capital Turnover), dan profitabilitas (Return on Assets, Net Profit Margin). Pendekatan kuantitatif digunakan dengan analisis statistik deskriptif dan uji beda Paired Sample t-Test terhadap data keuangan sebelum dan sesudah IPO.Hasil penelitian menunjukkan bahwa IPO berdampak signifikan terhadap rasio solvabilitas dan aktivitas, namun tidak terhadap rasio likuiditas dan profitabilitas. Hal ini mengindikasikan bahwa IPO dapat meningkatkan efisiensi operasional dan mengubah struktur modal, namun belum secara langsung meningkatkan laba perusahaan.Temuan ini memberikan kontribusi empiris dalam mengkaji dampak IPO terhadap kinerja keuangan, serta dapat dijadikan referensi bagi investor, analis, dan manajemen perusahaan dalam pengambilan keputusan strategis terkait pendanaan dan ekspansi bisnis.  
The Banking Stock Market’s Reaction Around the Time of the Finance Minister’s Replacement Rahardian Resza Fernanda; Suhita Whini Setyahuni; Amalia Nur Chasanah; Pradana Jati Kusuma
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 4 (2026): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i4.975

Abstract

Indonesia Stock Exchange to the announcement of the Finance Minister’s replacement. It tests whether daily average abnormal returns (AAR) differ throughout the event window and whether AAR differs between the pre- and post-announcement periods. Research Method: A quantitative event-study design was applied to 45 banking issuers that remained actively traded during an 11-day event window, from t−5 to t+5, producing 495 observations. Abnormal returns were calculated from daily closing stock prices and Composite Stock Price Index returns. Because most data were non-normally distributed, the Friedman Test and Wilcoxon Signed-Rank Test were employed. Results and Discussion: Daily AAR differed significantly across the event window (χ² = 49.341; p = 0.000), with the strongest difference occurring between t−2 and t+2 (p = 0.002). AAR also differed significantly before and after the announcement (Z = −3.883; p = 0.000). The findings indicate that the replacement was interpreted as a relevant political-economic signal and generated a short-term market adjustment. Implications: Investors should incorporate political-economic developments into investment analysis, while policymakers should communicate policy directions consistently to reduce uncertainty. Future studies should include other sectors, longer event windows, and additional market indicators. Originality: This study provides specific evidence on Indonesian banking-stock reactions to a Finance Ministerial replacement using nonparametric event-study analysis.
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 Aji Kurniawan Ali, Luthfi Gosan Alif, Atiqullah Muhammad Almira Santi Samasta Almira Santi Samasta Amalia Nur Chasanah Ana Kadarningsih Ana Kadarningsih Kadarningsih Anandyaningsih Risnika Putri Andhika Ryan Priyatam Ariati Anomsari Asteria Gupita Asyhar, Siti Adinda Amelia Nisa Awanis Linati Haziroh Azizah, Fatkhiyatul Azzainuri Widyantoro Bagas Setiawan, Bagas Bara Zaretta Bara Zaretta Bimo Pangestu 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 Elia Resha Fatmawati 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 Fina Putri Handayani Galuh Tri Pratiwi Guruh Taufan Hariyadi Hayu Wikan Kinasih Herry Subagyo Herry Subagyo Hida Mona Salsabila 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 Marchika Putri Agustin Maria Safitri Maria Safitri Masitha Fahmi Wardhani Meilana Chorisa Nuraini Melianti, Vanni Melina Putri Rusmawati Melsanda Farelya Handhany 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 Nadzar Adie Nugroho 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 Pradana Jati Kusuma Pramesti, Tia Prawitasari, Dian Prawitasri, Dian Priskila Septyan Anggriyani Puji Purwatiningsih, Aris Purwatiningsih, Aris Puspita Azura Diva Rachmalia Rahardian Resza Fernanda Rifan Fauzi Salasi Rissa Anandita RR Wulan Indri Widiar RR Wulan Indri Widiar Rudi Kurniawan Rudi Kurniawan Safa Aulia Safina Pribadi Makna Safitri , Maria Safitri, Maria Salsabila, Denaya Bethary 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 Wulan Budi Astuti Yohanes Elya Phisston Widivandavin Yovita, Lenni Yulinda Setyaningrum Zakaria, Fakhmi Zhafira, Aqila Azza Zummi Asma Diana