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All Journal Jurnal Ilmiah WUNY Hasanuddin Economics and Business Review JURNAL PENDIDIKAN TAMBUSAI International Journal of Economics, Business and Accounting Research (IJEBAR) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Industrial Engineering & Management Research (JIEMAR) (JUMPER) Baileo: Jurnal Sosial Humaniora Nomico Dhana
Mayndarto, Eko Cahyo
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, ENVIRONMENTAL STRATEGY ON ENVIRONMENTAL PERFORMANCE AND FINANCIAL PERFORMANCE MODERATED BY MANAGERIAL COMMITMENT Mayndarto, Eko Cahyo; Murwaningsari, Etty
Journal of Industrial Engineering & Management Research Vol. 2 No. 2 (2021): April 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.253 KB) | DOI: 10.7777/jiemar.v2i2.126

Abstract

Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance .
Managerial Performance Relation to Environmental Uncertainty and Utilization of Management Accounting Systems: A Literature Study Ambarriani, Anastasia Susty; Syifaudin, Ahmad; Mayndarto, Eko Cahyo; Nugraha, Erik
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4045

Abstract

This study aims to understand the uncertainty of the company's business environment and the use of management accounting systems as a form of application of information and communication technology to managerial performance. Various obstacles, difficulties, and obstacles were encountered in running the company's operations. One of them is environmental uncertainty. Environmental uncertainty is a circumstance that firm management must strive to keep to a bare minimum. A management accounting system will be implemented as a result of the efforts to eliminate environmental uncertainty, which will be a significant step forward in the effort to overcome environmental uncertainty. Managers' management accounting system is to be more active in searching for data related to the processes they carry out, so this encourages managers to be more active in carrying out processes, coordination, monitoring, and evaluation. In this study, a qualitative descriptive technique was used to collect information. In this study, a literature review strategy was taken in order to gather information for the study. The results show that from 10 previous studies, both national and international, adding that the application of management accounting is one of the efforts made by company management to minimize uncertainty and the environment. The application of a management accounting system that is supported by technology in the company can provide high quality and useful information to increase the effectiveness of company managers in making fast, relevant and accurate decisions to solve company problems due to current or future uncertainties as well as to survive and be able to compete in a competitive business environment. Therefore, it can be seen that one way to minimize environmental uncertainty is to implement a management accounting system to improve managerial performance.
Pengaruh Perputaran Piutang dan Pertumbuhan Penjualan Terhadap Likuiditas PT. Unilever Indonesia Tbk (2013-2022) Carolin, Melenia; Harahap, Ida; Mayndarto, Eko Cahyo
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10582

Abstract

Persaingan bisnis di Indonesia semakin cepat. Semakin banyak perusahaan jasa, manufaktur, dan perdagangan baru di Indonesia berlomba-lomba untuk bertahan dan menjadi yang terbaik Setiap korporasi berinovasi untuk menghindari kebangkrutan. Tujuan dari penelitian ini adalah untuk mengetahui besarnya pengaruh perputaran piutang dan pertumbuhan penjualan terhadap likuiditas PT. Unilever Indonesia Tbk (2013-2022). Dalam penelitian ini menggunakkan data sekunder yang berupa laporan keuangan perusahaan. Metode analisis yang digunakkan peneliti adalah Uji statistic deskriptif, Uji asumsi klasik, Uji Regresi Linear berganda terdiri dari Uji F dan Uji T yang bertujuan mendapatkan hasil variable X dan Y apakah secara simultan berpengaruh atau tidak berpengaruh. Berdasarkan hasil penelitian secara parsial, perputaran piutang memiliki nilai signifikan sebesar 0,16 artinya 0.016 < 0.05 memiliki nilai signifikan dan pertumbuhan penjualan 0.752 > 0,05 artinya nilai tidak signifikan atau tidak berpengaruh terhadap likuiditas. Dan secara simultan perputaran piutang dan pertumbuhan penjualan memiliki nilai F sebesar 6,977 dan nilai signifikan 0,029
Mekanisme penipuan digital pada masyarakat era 5.0 ( studi kasus penipuan online berbasis lowongan kerja paruh waktu yang merebak di masyarakat) Utomo, Fajar Wahyudi; Mauludin Insana, Dwi Rorin; Mayndarto, Eko Cahyo
Jurnal Ilmiah WUNY Vol 6, No 1 (2024): Jurnal Ilmiah WUNY
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jwuny.v6i1.72257

Abstract

Penelitian ini bertujuan untuk memberikan informasi lebih detail terkait bagaimana mekanisme penipuan online berbasis kerja paruh waktu dapat terjadi. Penelitian ini sangat penting dilakukan mengingat korban dari aktifitas penipuan ini sangat masif di masyarakat. Oleh sebab itu selain informasi tentang mekanisme penipuan online berbasis kerja paruh waktu, penelitian ini juga memberikan wawasan bagaimana upaya mencegah terjadinya tindak penipuan online berbasis kerja paruh waktu. Metode yang digunakan dalam penelitian ini studi kasus. Studi kasus merupakan bagian dari jenis penelitian kualitatif yang bersifat menyelidiki sebuah fenomena tunggal yang terjadi di masyarakat. Selain melalui wawancara, untuk memperkaya literatur dalam penelitian ini juga dilakukan studi kepustakaan terkait modus penipuan online. Hasi dari penelitian ini menjelaskan bahwa Penipuan online berbasis kerja paruh waktu adalah bentuk penipuan yang dilakukan oleh sejumlah oknum penipu melalui media sosial (whatsapp, facebook, telegram) dengan cara menigirimkan pesan berupa tawaran kerja mengatasnamakan perusahaan-perusahaan e-commerce besar untuk kemudian mendapatkan komisi/gaji. Terdapat dua belas langkah dalam proses penipuan online berbasis kerja paruh waktu dari mulai menerima pesan tawaran kerja, hingga permintaan deposit sejumlah uang secara terus menerus. Upaya tindak pencegahan penipuan online berbasis kerja paruh waktu salah satunya dapat dilakukan dengan memperkaya literasi digital masyarakat. Sebab pesatnya perkembangan teknologi digital wajib diimbangi oleh pemahaman literasi digital yang baik.
The Role of Fintech Technology in Improving Financial Inclusion and Financial System Stability Imaningati, Sri; Mayndarto, Eko Cahyo; Huda, Miftakhul; Bakri, Asri Ady
Nomico Vol. 1 No. 11 (2024): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0zh4hm58

Abstract

The development of financial technology (fintech) has had a significant impact on improving financial inclusion and the stability of the global financial system. This study aims to explore the role of fintech technology in promoting people's access to financial services and its contribution to financial system stability. Fintech enables the creation of digital platforms that facilitate services such as electronic payments, peer-to-peer lending, and micro-investments, reaching segments previously neglected by the traditional banking sector. On the other hand, fintech innovations also strengthen supervision and transparency in financial transactions, potentially reducing the risk of financial instability. However, these developments also present challenges, including the need for appropriate regulation to address potential risks such as fraud and personal data management. This research uses a qualitative approach with literature analysis and case studies in several countries that have widely implemented fintech. The results show that fintech has great potential in increasing financial inclusion, but its sustainability and contribution to financial system stability depend on effective regulation and collaboration between the public and private sectors. This research lies in the lack of a thorough study of the regulatory challenges faced by developing countries in implementing fintech to increase financial inclusion without posing a risk of instability. A growing phenomenon is the rapid adoption of fintech in developing countries, yet its impact on financial system stability and associated risks are still not fully understood and adequately addressed
THE INFLUENCE OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE: STUDY ON BUMN BANK IN INDONESIA Dharmawati, Tuti; Mayndarto, Eko Cahyo; Djaini, Aditya; Utama, Andrew Shandy; Ardianingsih, Arum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12887

Abstract

This research highlights the importance of Green Accounting (GA) and Corporate Social Responsibility (CSR) in increasing company value, especially in state-owned banks in Indonesia. The results of the regression analysis show that both GA and CSR have a significant positive influence on company value. Together, they provide a stronger impact, confirming that continuous integration practices can create competitive advantages and strengthen a company's image. These findings have immediate power for business practitioners and decision makers, providing a foundation for more sustainable and socially responsible strategies. Although this research makes a valuable contribution, it is worth noting limitations such as geographic focus and specific industries, which may provide directions for future research.
The Role of Women’s Farmer Groups as An Alternative Solution to Food Insecurity during The Covid -19 Pandemic Amalia, Fisy; Mayndarto, Eko Cahyo
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 2, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i2.5095

Abstract

Research on the Az Zahra Women's Farmer Group in the Buaran South Tangerang area which was carried out from March 2021 to August 2021 with the title The Role of Women's Farmer Groups as Alternative Solutions to Food Insecurity during the Covid-19 Pandemic in Buaran, Serpong, South Tangerang. The data taken are primary and secondary data, primary data is taken from observations and interviews with officials, supervisors and members of the women's farmer group. The results of environmental observations and interviews conducted can be seen that the group has succeeded in achieving group managerial effectiveness. The results of the observations are seen from the data at the time of the initial formation (in 2018) and the data at the time the research was conducted (in 2021). The initial data for the formation of the Women Farmers Group are: The area of cultivated land is 300m2, with 29 members, 2 types of plants that can be harvested, the value of the harvest is Rp. 1,740,000. a year. While the results of operations in 2021, the number of plants will be 25 types of plants, the area of land being cultivated will be 10,000 m2 and the welfare level of members will be Rp. 12,500,000 a year. In terms of organizational management, this group has proven that it has carried out managerial effectiveness in order to achieve the group's goals as indicated by the increasing area of land planted, growing crop yields and increasing welfare of members although they do not have the land. This group that has performed its management functions well, such as planning, organizing, directing and controlling. The role of the Women Farmers group in preventing food insecurity is very effective, because the harvest obtained can prevent food insecurity in the family as well as the surrounding community by providing food in the form of vegetables and health plants, as well as by making donations to local residents in need.
Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia Evianti, Dessy; Rahmiyati, Nekky; Mayndarto, Eko Cahyo; Puspa, Eka Septariana
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xvzb3s91

Abstract

Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
The Impact of Using Artificial Intelligence In The Process of Preparing Financial Statements Siyamsih, Dwi; Mayndarto, Eko Cahyo
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/hyrypj41

Abstract

This study explores the impact of Artificial Intelligence (AI) on the preparation of financial statements and its influence on the quality of financial reporting. The research applies a quantitative descriptive-explanatory method, using a purposive sampling technique involving 60 accounting and finance professionals from organizations that implement AI-based systems in their reporting processes. Data were collected through structured questionnaires and analyzed using multiple linear regression to examine the relationship between AI usage and the quality of financial statements, measured through indicators such as reliability, relevance, and comparability. The findings show that AI has a positive and statistically significant effect on financial reporting quality. This indicates that greater integration of AI tools in accounting processes can enhance the accuracy, consistency, and decision-usefulness of financial information. The results not only confirm the practical benefits of AI in streamlining financial tasks but also contribute to the theoretical understanding of how digital technologies are reshaping the foundations of accounting practices. By positioning AI as a transformative force in the evolution of financial reporting theory, this study provides a basis for future research to explore the broader implications of AI adoption, particularly in areas such as audit automation, ethical standards, and the development of digital accounting frameworks.
Big Data Analytics Capabilities and Firm Competitiveness in The Digital Age: A Socio-Economic Perspective from Emerging Markets Mayndarto, Eko Cahyo
Baileo: Jurnal Sosial Humaniora Vol 2 No 3 (2025): May 2025
Publisher : FISIP Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol2iss3pp382-399

Abstract

This article examines the role of Big Data Analytics Capabilities (BDAC) in enhancing firm competitiveness in the digital era, with a specific focus on socio-economic perspectives in emerging markets. Driven by increasing business complexity and rapid technological advancement, firms are compelled to treat data as a strategic asset for decision-making. This study adopts a literature review method, analyzing prior empirical findings, theoretical frameworks, and scholarly references to explore how BDAC influences organizational performance and competitive advantage. The findings indicate that BDAC positively contributes to innovation, operational efficiency, and the attainment of competitive advantage. Key enablers of BDAC include technological infrastructure, data analytics skills among human resources, and a data-driven organizational culture. Furthermore, dynamic capabilities serve as a critical mediator that enhances the impact of BDAC, while external environmental dynamism acts as a moderating factor influencing its effectiveness. This study offers novel insights by emphasizing the importance of integrating internal and external factors in developing data-driven business strategies. The main recommendation is the continuous strengthening of BDAC as a core component of long-term strategic planning to achieve sustainable competitiveness. This article contributes to the social sciences and humanities literature by shedding light on the implications of digital transformation for organizational dynamics and strategic development in emerging economies.
Co-Authors Ahmad Syifaudin Anastasia Susty Ambarriani andrew shandy utama, andrew shandy Arijanti, Susi Arum Ardianingsih Bakri, Asri Ady Carolin, Melenia Dharmawati, Tuti Djaini, Aditya Eko Meiningsih Susilowati Etty Murwaningsari Evianti, Dessy Fisy Amalia Harahap, Ida Insana, Dwi Rorin Mauludin Miftakhul Huda Nekky Rahmiyati Nugraha, Erik Puspa, Eka Septariana Sampe, Ferdiandus Siyamsih, Dwi Sri Imaningati Utomo, Fajar Wahyudi