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All Journal Jurnal Pendidikan Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Akademi Akuntansi (JAA) The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Abdimas Bina Bangsa Journal of Economy, Accounting and Management Science (JEAMS) Journal Markcount Finance Applied Accounting and Management Review Journal of Accounting, Management, Economics, and Business Journal of Community Research & Engagement (JCRE) Islamic Studies in the World
Siti Mudawanah
Universitas La Tansa Mashiro
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Social Sciences Other

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Determinants of Financial Performance in Primary Consumer Goods Companies on the Indonesia Stock paniran; Siti Mudawanah
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 2 (2026): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i2.98

Abstract

Financial performance reflects a company's financial condition through an analysis of financial statements that allow for an assessment of the good or bad condition as a reflection of the company's performance. This study aims to analyze the influence of the Board of Directors, Board of Commissioners, Audit Committee, Debt to Asset Ratio (DAR), and company size on Return on Assets (ROA) as an indicator of financial performance in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research method used is quantitative by utilizing secondary data. The population in this study includes 124 companies from the sector, and 46 companies were selected as samples through a purposive sampling technique. Data analysis was carried out using multiple linear regression with the help of SPSS version 25 software. The results of the study indicate that partially, each variable, namely the Board of Directors, Board of Commissioners, Audit Committee, DAR, and company size has a significant influence on ROA. Simultaneously, the five variables also show a significant influence on ROA as the dependent variable.
Performance Measurement System: Management Accounting Information System And Total Quality Management Siti Mudawanah; Paniran
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 2 (2026): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i2.99

Abstract

A performance measurement system is the ability for companies to measure how well employees and managers are performing well in meeting current standards and improving every time. In addition, to evaluate employees, a performance measurement system can also develop and motivate employees. The purpose of this study is to determine the influence of Management Accounting Information System and Total Quality Management on the Performance Measurement System in the Production Department of PT. Aplus Pacific for the 2024 period. The hypothesis in this study is suspected to be the Influence of Broad Scope, Employee Involvement and Teamwork. This study uses a quantitative method using primary data through the distribution of questionnaires. The population and this research is the company PT. Aplus Pacific. Sampling used saturated sampling with a total of 53 respondents. The data analysis techniques used in this study used validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, autocorrelation tests, classical assumption tests, multiple linear regression analysis tests, correlation coefficient tests, determination coefficient tests, partial tests and simultaneous tests supported by the IBM SPSSS Statistics Version 20 program. The results of this study show that (1) Partially Broad Scope has a significant effect on Quality. (2) Partially, Employee Involvement Does Not Have a Significant Effect on Quality (3) Partially, Teamwork Does Not Have a Significant Effect on Quality (4) Simultaneously Broad Scope, Employee Involvement, and Teamwork Have a Significant Effect on Quality in the Production Department of PT. Aplus Pacific for the 2024 period. With this research, companies are advised to continue to expand the scope of their projects, but still pay attention to existing resources. And it is necessary to conduct further analysis regarding the type of new projects that have the potential to improve quality and the company needs to maintain and increase sales, streamline costs and develop new products in order to improve quality.
ROA, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN SEBAGAI DETERMINAN MANAJEMEN LABA: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siti Mudawanah; Nalsal, Pindonta
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1515

Abstract

Earnings management is the practice of manipulating financial reports carried out by companies in order to show that the company's performance is better than it actually is. This research aims to determine the influence of financial performance, company size and ownership structure on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2023 - 2024 period. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange for the 2023 - 2024 period. Sample selection was carried out using a purposive sampling method which was selected using predetermined criteria and there were 54 companies that were the object of research with a total of 108 observations that met the criteria. The research method used is quantitative with the type of data used is secondary data. The analytical method used is the multiple linear regression analysis method using tools SPSS 25. The research results show that financial performance is proxied by ROA, company size and ownership structure as proxied by managerial ownership partially has a significant effect on earnings management, while ownership structure as proxied by institutional ownership have no effect on earnings management. And simultaneously ROA, Company size, managerial ownership and institutional ownership have a significant effect on earnings management in manufacturing companies listed on the IDX for the 2023 - 2024 period.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PERUSAHAAN BARANG KONSUMEN PRIMER DI BURSA EFEK INDONESIA Siti Mudawanah; Maesaroh
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1479

Abstract

Profit growth is an important indicator that shows the success of management in running business operations. However, profit fluctuations that occur in primary consumer goods sector companies raise questions about the factors that influence them. This study aims to analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on profit growth in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population in this study were all primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period, totaling 132 companies. The sampling technique used purposive sampling method and obtained 63 companies as samples. This study uses a quantitative approach with multiple linear regression analysis methods. The data used is secondary data obtained from the company's annual financial statements. The results of the study Partially the variables Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have a significant effect on profit growth, while Current Ratio (CR) has no significant effect on profit growth. Simultaneously variable Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) have a significant effect on profit growth.
The Influence of Budget Planning, Cost Management, Internal Control, Cash Management, and Financial Analysis on MSME Performance Nurlaelah, Nurlaelah; Siti Mudawanah
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 1 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i1.1905

Abstract

Purpose - Micro-enterprises play a strategic role in regional economic development, including in Banten Province. However, many micro-enterprises still face weaknesses in financial management, which negatively affect their business performance. The provision of micro-enterprise loans by financial institutions has not been sufficiently accompanied by improvements in borrowers’ financial planning and control capabilities. This study aims to analyze the influence of budget planning, cost management, internal control, cash management, and financial analysis on the business performance of micro-enterprise loan recipients in Banten Province. Methodology - This study adopts a quantitative research design using a survey method. Primary data were collected through structured questionnaires distributed to micro-enterprise loan recipients in Banten Province. A total of 140 valid responses were obtained from MSME actors. The collected data were analyzed using SPSS version 30, employing descriptive statistics and multiple linear regression analysis to examine both partial and simultaneous effects of financial management variables on MSME performance. Findings – The results show that budget planning, cost management, internal control, cash management, and financial analysis have a fairly high correlation with business performance and exert a significant positive influence, both partially and simultaneously. The model explains 58.3% of the variance in MSME performance, indicating that strengthening financial management capabilities plays a substantial role in improving sustainable business performance. These findings imply that financial management practices are critical determinants of micro-enterprise success. Novelty – This study provides empirical evidence on the combined impact of multiple financial management dimensions on the performance of micro-enterprise loan recipients at a regional level, specifically in Banten Province. Significance – The findings benefit micro-entrepreneurs, financial institutions, and policymakers by highlighting the importance of integrating financial management capacity-building programs with micro-enterprise lending schemes.
Timeliness of financial reporting: an analysis of good corporate governance mechanisms Maskupah, Siti; Widasari, Ela; Mudawanah, Siti
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.34690

Abstract

Purpose: This study aims to examine the influence of Good Corporate Governance (GCG) mechanisms on the timeliness of financial reporting in consumer goods manufacturing companies. Methodology/approach: The research adopts a quantitative method using secondary data from companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. Logistic regression is applied to test the hypotheses. Findings: The results indicate that independent commissioners and managerial ownership do not significantly affect reporting timeliness. In contrast, institutional ownership and audit committees have a positive influence on the timely submission of financial reports. Practical and Theoretical contribution/Originality: The novelty of this study lies in its specific focus on internal GCG mechanisms (independent commissioners, institutional ownership, managerial ownership, and audit committees) within consumer goods manufacturing companies, a sector less explored compared to banking and financial industries. The study also covers the COVID-19 pandemic and post-pandemic recovery period (2019–2022), offering new perspectives on governance and reporting compliance in times of crisis. Additionally, the application of logistic regression provides methodological strength in analyzing categorical dependent variables such as reporting timeliness. Research Limitation: The study is limited to internal GCG mechanisms, consumer goods manufacturing companies, and an observation period of four years (2019–2022).
DEWAN DIREKSI, DEWAN KOMISARIS, KOMITE AUDIT, DEBT TO ASSET RATIO, DAN UKURAN PERUSAHAAN PADA RETURN ON ASSETS (ROA) Laula Dwi Marthika; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 13 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v13i1.1659

Abstract

This study examines the effect of the board of directors, board of commissioners, audit committee, debt to asset ratio, and firm size on Return on Assets (ROA). The study applies a quantitative approach and uses multiple linear regression to test the relationship between the independent variables and ROA. The findings show that the board of directors, board of commissioners, and debt to asset ratio have a negative and significant effect on ROA, while the audit committee and firm size have a positive and significant effect on ROA. Simultaneously, all independent variables significantly affect ROA, and the model explains 90.6% of the variation in ROA.
THE EFFECT OF SALES GROWTH AND COMPANY SIZE ON PROFITABILITY WITH COMPANY EFFICIENCY AS A MODERATOR Novia; Ela Widasari; Siti Mudawanah
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7544

Abstract

This study examines the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the post-pandemic recovery period of 2021–2025. This study aims to analyze the effect of sales growth and company size on profitability, and examine the moderating role of company efficiency. This study uses an associative quantitative design with secondary data in the form of panel data from 21 companies selected through a purposive sampling technique. The data were analyzed using EViews 13 with Fixed Effects and Moderated Regression Analysis (MRA) models. The results show that sales growth has no significant effect on profitability, while company size has a positive and significant effect on profitability. Furthermore, company efficiency is unable to moderate the effect of sales growth or company size on profitability. These findings indicate that company scale is a key factor in determining profitability, while increasing sales without being accompanied by cost control does not guarantee improved financial performance.
The Impact of Artificial Intelligence on Investment Decision-Making Dini Arifian; Siti Mudawanah; Herlina Herlina; Ana Ima Sofana
Islamic Studies in the World Vol. 1 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i2.1522

Abstract

Background. The increasing integration of artificial intelligence (AI) in finance is reshaping investment decision-making, as AI provides tools for analyzing large datasets, forecasting trends, and automating trading processes. This shift toward AI-driven insights aims to enhance decision accuracy and reduce human error, ultimately transforming traditional investment practices. Purpose. This study investigates the impact of AI on investment decision-making, focusing on how AI algorithms influence investor behavior, market forecasting, and risk management. The objective is to assess whether AI-driven models improve decision quality and identify any limitations in their application. Method. A mixed-method research approach was employed, combining quantitative analysis of AI model performance with qualitative insights from industry professionals. Machine learning algorithms were used to analyze historical investment data and predict market trends, while interviews with investment managers provided perspectives on the practical benefits and challenges of AI in financial decision-making. Results. Results indicate that AI algorithms can improve predictive accuracy by up to 90%, with reduced response times in volatile markets. However, reliance on AI models also introduces risks, including over-reliance on algorithmic predictions and potential biases in data. Conclusion. The study concludes that while AI significantly enhances investment decision-making through improved forecasting and efficiency, its limitations necessitate careful oversight. Implementing AI in investment requires a balanced approach, combining human expertise with algorithmic insights to optimize decision outcomes. The findings underscore the potential for AI to support investment strategies while highlighting the need for ethical and transparent AI applications.
The Role of Continuous Auditing in Enhancing Corporate Governance Siti Mudawanah; Imas Fatimah; Pindonta Nalsal; Adi Dwi Purnomo
Islamic Studies in the World Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i3.1525

Abstract

Background. Continuous auditing has emerged as a valuable tool in strengthening corporate governance, providing real-time monitoring and assessment of financial and operational activities within organizations. The shift towards continuous auditing reflects the need for more proactive and transparent governance practices, allowing companies to detect irregularities and mitigate risks in a timely manner. Purpose. This study examines the role of continuous auditing in enhancing corporate governance by analyzing its impact on risk management, compliance, and financial reporting accuracy. The primary objective is to assess whether continuous auditing can improve the effectiveness of governance structures and support organizational accountability. Method. A mixed-methods research design was employed, combining quantitative analysis of governance metrics from companies implementing continuous auditing with qualitative insights from interviews with auditors and corporate governance experts. Data was gathered on key performance indicators, including error reduction, compliance rates, and response times to identified risks. Results. Findings indicate that continuous auditing significantly enhances governance outcomes, with a 40% reduction in errors and a 30% increase in compliance adherence. Qualitative feedback supports these results, highlighting the increased transparency and accountability that continuous auditing fosters within organizations. Conclusion. The study concludes that continuous auditing is an essential component of effective corporate governance, allowing companies to respond proactively to risks and maintain high standards of compliance. As companies continue to navigate complex regulatory environments, continuous auditing offers a strategic advantage, ensuring sustained organizational integrity and stakeholder trust. Embracing continuous auditing can therefore contribute to a more robust governance framework, reinforcing ethical practices and fostering long-term organizational resilience.
Co-Authors Ade Sahruroji Ana Ima Sofana Anita Ester Rahayu Apriyanto, Apriyanto Asep Sopiyan Azzahra, Siti Chafid, Nurul Della Octavia, Maura Desi Nuraini Dewi, Susana Dini Arifian Dwi Purnomo, Adi Edi Sutanto Ela Widasari Fatimah, Imas Fia Fadia Inayah Ginting, Fajar Mediawan hanifah hanifah Herlina Herlina Herlina, Herlina Hikmah Pravitasari Ilmi Albadiah Laula Dwi Marthika M. Luthfan Hidayat M. Wildan, M. Machmud Muthanudin Maesaroh Maskupah, Siti Mike Mega Rahayu Murniawan, Muhammad Wahid Nalsal, Pindonta Nisa Medithiana Novia Nurhofiani, Anisa Nurlaelah Nurlaelah Nurlaelah, Nurlaelah Paniran Pindonta Nalsal Purnomo, Adi Dwi Solly Aryza Taufiqurrohman, Taufiqurrohman Widasari, Ela