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All Journal The Indonesian Accounting Review JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Media Akuntansi Perpajakan
Febrianti, Fitri Dwi
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Moderasi Sustainable Governance atas Pengaruh Governance Risk Management and Compliance, Enterprise Resource Planning, Growth Opportunity Terhadap Kinerja Perusahaan Sugiyanto, Sugiyanto; Nurzaman, E; Kartolo, Rachmat; Febrianti, Fitri Dwi
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8284

Abstract

Enterprise Resource Planning Business opportunities in the modern era are rapidly evolving, with significant growth in Indonesia’s business sector. In this context, strong company performance is a crucial consideration. Sustainable Governance represents the continuity of corporate objectives, aiming to meet the expectations of both investors and stakeholders. This study aims to examine and analyze the moderating role of Sustainable Governance in the relationship between Governance, Risk Management, and Compliance (GRC), Enterprise Resource Planning (ERP), and Growth Opportunity on Company Performance (a study of financial sector companies listed on the Indonesia Stock Exchange during the period 2019–2024). This research is quantitative in nature. Samples were selected using purposive sampling based on predefined criteria. The methods used include descriptive statistical analysis, Chow test, Hausman test, and multiple Lagrange multiplier tests to determine the appropriate model. Further analyses involved classical assumption testing, panel data regression, and Moderated Regression Analysis (MRA). The study utilized 110 secondary data entries and was conducted using E-Views 12 software. The results indicate that the selected model is the Fixed Effect Model (FEM). Simultaneous hypothesis testing shows that Sustainable Governance, GRC, ERP, and Growth Opportunity collectively influence company performance. The t-test results reveal that GRC does not have a significant effect on company performance, while ERP has a significant positive effect. In contrast, Growth Opportunity does not significantly affect company performance. Moderation test results show that Sustainable Governance strengthens the relationship between GRC and company performance, while it weakens the relationship between ERP and company value.
The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return Sugiyanto, Sugiyanto; Febrianti, Fitri Dwi
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2286

Abstract

This study aims to analyze the effect of Green Intellectual Capital, Conservatism, and Real Earning Management on Future Stock Returns and their Implications on Stock Returns on Mining companies listed on the Indonesia Stock Exchange Period 2014 - 2019. This type of research is quantitative research in which this research is done by explaining the results of data from the calculation of numbers that are calculated and analyzed. The analysis used in this research is regression analysis, where regression analysis estimates the magnitude of the coefficients resulting from a linear equation involving one independent variable to be used as a predictor of the value of the dependent variable. The results of this study indicate that Intellectual capital has a significant effect on future stock returns, Conservatism has a significant effect on future stock returns, earning management has a significant effect on future stock returns, Implications future stock return on stock returns. These findings indicate that in sample companies, future stock returns on stock returns have no implication.
Implication Green Intellecetual Capital Terhadap Earning Management Kartolo, Rachmat; Febrianti, Fitri Dwi; Sugiyanto, Sugiyanto
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol. 9 No. 2 (2026): JIMF (Jurnal Ilmiah Manajemen Forkamma)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v9i2.56635

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis implikasi green intellectual capital terhadap earning management pada perusahaan yang terdaftar pada IDX. Jenis penelitian ini kuantitatif asosiatif, data sekunder. Metode analisis data uji regresi data panel. Populasi dalam penelitian ini adalah semua perusahaan industri yang terdaftar di IDX selama 5 tahun pada periode tahun 2020-2024. Metode purposive sampling diperoleh 17 perusahaan terpilih sesuai kreteria menjadi 85 sampel. Hasil penelitian menunjukan bahwa (1) Green intellectual capital secara simultan memberikan kontribusi dan implikasi terhadap earning management (2) Human capital tidak berpengaruh secara negative terhadap earning management. (3) Structural capital berpengaruh berpengaruh positif terhadap earning management (4) Reletion capital berpengaruh terhadap earning management. Hasil penelitian memberikan kontibusi pada pengeluaran capital expenditure, dan Green Intelectual capital di Indonesia dapat diimplementasikan pengambilan keputusan bagi investor, kreditor, pembuat kebijakan akuntansi.
Inovasi Produk Pangan Lokal Melalui Marketplace dan Digitalisasi ke Credibook di Singapura Sugiyanto; Febrianti, Fitri Dwi; Kartolo , Rachmat
Jurnal Ilmiah Mahasiswa Mengabdi Vol. 5 No. 3 (2025): Jurnal Ilmiah Mahasiswa Mengabdi (JimawAbdi)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jmab.v5i3.58621

Abstract

Perkembangan teknologi digital telah mendorong transformasi model bisnis, termasuk pada sektor usaha makanan lokal Hjh Maimunah Restaurant di Singapura. Pelaku usaha mikro dan kecil menghadapi tantangan dalam pemasaran, nasional maupun international pencatatan keuangan, serta daya saing di pasar internasional, khususnya di Singapura. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku usaha makanan lokal melalui inovasi produk, optimalisasi marketplace, serta digitalisasi pencatatan keuangan menggunakan aplikasi CrediBook. Metode yang digunakan meliputi observasi, pelatihan, pendampingan, dan evaluasi kinerja usaha. Hasil kegiatan menunjukkan adanya peningkatan pemahaman digital marketing, peningkatan visibilitas produk pada marketplace, serta perbaikan sistem pencatatan keuangan yang lebih berstandar dan transparan. Digitalisasi melalui CrediBook membantu pelaku usaha dalam mengelola arus kas, piutang, dan laporan keuangan sederhana sehingga mendukung keberlanjutan usaha. Kegiatan ini memberikan dampak positif terhadap peningkatan daya saing produk makanan lokal khususnya Hjh Maimunah Resataurant di pasar Singapura.
Co-Authors Kartolo , Rachmat Kartolo, Rachmat Nurzaman, E SUGIYANTO Sugiyanto -