Article Per Year (5 Year)
p-Index From 2021 - 2026
3.533
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah WUNY Jurnal Ilmiah Ekonomi Islam Hasanuddin Economics and Business Review JURNAL PENDIDIKAN TAMBUSAI Jurnal Review Pendidikan dan Pengajaran (JRPP) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) West Science Journal Economic and Entrepreneurship (JUMPER) Sharia Oikonomia Law Journal Baileo: Jurnal Sosial Humaniora Nomico Dhana
Mayndarto, Eko Cahyo
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT WITH THE BONUS PLAN AS A MODERATING VARIABLES Mayndarto, Eko Cahyo; Murwaningsari, Etty
International Journal of Social and Management Studies Vol. 2 No. 3 (2021): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.948 KB)

Abstract

The purpose of this study was to determine the effect of Good Corporate Governance (GCG) on Earnings Management moderated by a Bonus Plan. Conflicts that occur due to separation of ownership are called agency conflicts that can cause agency problems between owners and managers. This tendency makes earnings management practices more frequent by management. Where earnings management is part of creative accounting which provides opportunities for managers to act opportunistically, namely obtaining personal benefits. In an effort to protect each stakeholder's interests, good and correct corporate governance is needed or commonly referred to as good corporate governance. Design / methodology / approach - This study uses secondary data in the form of financial reports on Islamic banking in Indonesia for the period 2012-2019 The analysis used in this study is a multiple regression analysis model using hypothesis testing. Findings - There is no influence of the Sharia Supervisory Board (DPS) on earnings management, there is a significant influence of independent commissioners on earnings management, there is a significant effect of the audit committee on earnings management, there is no significant effect of the sharia supervisory board with bonus plans on earnings management , There is no significant effect of the independent commissioner with bonus plan moderated on earnings management. There is a significant effect of the audit committee with bonus plan moderated on earnings management. Practical implications - The results will increase awareness of the importance of implementing Good Corporate Governance (GCG) in Islamic Banks in Indonesia to reduce earnings management practices. Originality / value - This study wants to find out whether the bonus plan can moderate Good Corporate Governance towards Earnings Management in Islamic Banking in Indonesia.
Management Accounting Strategies for Environmental Cost Control and Performance Optimization in Green Manufacturing Companies Mayndarto, Eko Cahyo; Alves, Olinda da Cruz; Sularto, Lana
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4416

Abstract

Manufacturing firms increasingly face pressure to manage environmental costs from regulations and societal expectations, yet traditional cost accounting methods focusing on labor and materials are inadequate for these challenges. This research aims to explore and propose effective managerial accounting strategies for environmental cost control in green manufacturing firms, highlighting their role in optimizing both operational and financial performance. A qualitative research approach, utilizing secondary data from reputable academic and professional sources, is employed. The study reveals that integrating environmental management accounting tools such as activity-based costing, life cycle costing, and target costing for green design enables firms to better manage environmental costs, leading to improved efficiency and profitability. Furthermore, the study identifies contextual factors, including organizational culture, leadership, and technological capacity, which play significant roles in enhancing the effectiveness of environmental cost control strategies. By incorporating environmental accounting into strategic decision-making, companies can reduce inefficiencies, optimize resources, and align sustainability with financial success. This research provides both theoretical and practical contributions to the field of green manufacturing, offering recommendations for firms to integrate sustainability into their accounting systems to support long-term environmental and economic goals.
Co-Authors Afin, Ach. Ahmad Syifaudin Alves, Olinda Da Cruz Anastasia Susty Ambarriani andrew shandy utama, andrew shandy Arijanti, Susi Arum Ardianingsih Bakri, Asri Ady Carolin, Melenia Dharmawati, Tuti Dinsar, Arfandy Djaini, Aditya Djibran, Moh. Muchlis Eko Meiningsih Susilowati Etty Murwaningsari Evianti, Dessy Fisy Amalia Harahap, Ida Haruni Ode Imron Natsir, Imron Insana, Dwi Rorin Mauludin Judijanto, Loso Lana Sularto M. Ridlwan Hambali Mega Arisia Dewi Miftakhul Huda Nekky Rahmiyati Nendissa, Sandriana J Ningsih, Tri Widyastuti Nugraha, Erik Puspa, Eka Septariana Rini Novianti Sampe, Ferdiandus Siyamsih, Dwi Sri Imaningati Supriyanto, Wawan Utomo, Fajar Wahyudi