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All Journal EL-MUHASABA Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Riau Journal of Empowerment Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif International Journal of Religious and Cultural Studies JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer ASEAN Journal of Community Engagement Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat IDEI: Jurnal Ekonomi & Bisnis SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Journal of Economics and Business UBS Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Jurnal Mahasiswa Manajemen dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat dan Lingkungan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) JAIDE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi Accounting Journal of Ibrahimy (AJI) Jurnal Riset Multidisiplin Edukasi J-CEKI Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
Ajeng Tita Nawangsari
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Konseptual Mengenai Tantangan Etika Akuntan Di Era Artificial Intelegence (AI) Di Indonesia Kajian Literatur Sulistyawan, Fajar; Ajeng Tita Nawangsari
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/t1ss2x70

Abstract

This study analyzes the ethical challenges faced by accountants in Indonesia amid the rapid development of Artificial Intelligence (AI). AI has transformed accounting practices such as auditing, financial reporting, and fraud detection. Although it increases efficiency and accuracy, AI raises ethical issues including algorithmic bias, unclear accountability, data privacy risks, and excessive reliance on technology. This literature review synthesizes findings from national and international research to evaluate the relevance of the Indonesian Code of Ethics for Accountants and proposes recommendations to maintain professional integrity in the digital era.        
Peran Tax Planning, Deferred Tax Expense, dan Profitabilitas dalam Mendorong Manajemen Laba pada PerusahaanTerdaftar di BEI Hamdani, Azzra Faqih; Nawangsari, Ajeng Tita
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rv0ysp93

Abstract

This study aims to examine the role of tax planning, deferred tax expense, and profitability in influencing earnings management among companies listed on the Indonesia Stock Exchange. Utilizing secondary financial statement data over a three-year observation period and employing multiple linear regression, this research provides empirical insights into how tax-related factors and financial performance shape reported earnings. The findings reveal that tax planning has a negative and significant effect on earnings management, indicating that effective tax strategies reduce the managerial incentive to manipulate earnings. In contrast, deferred tax expense exhibits a positive and significant influence, supporting the notion that temporary tax differences often serve as an avenue for managerial discretion in adjusting reported income. Profitability also shows a negative and significant effect, suggesting that firms with stronger financial performance have fewer motivations to engage in earnings manipulation. Collectively, the three variables explain nearly half of the variation in earnings management, underscoring the importance of tax attributes and profitability in determining the quality of financial reporting among publicly listed firms.
Pengaruh Sustainability Reporting terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Kusumawati, Muhammad Dhoifulloh; Nawangsari, Ajeng Tita
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/46yswk77

Abstract

This study examines the influence of sustainability reporting on firm value and investigates whether good corporate governance strengthens this relationship. Using secondary data from non-financial companies listed on the Indonesia Stock Exchange, the analysis applies a quantitative approach with a moderating regression model. The findings indicate that sustainability reporting has a positive effect on firm value, suggesting that investors increasingly consider non-financial disclosures as relevant information in evaluating long-term business prospects. Good corporate governance also shows a positive association with firm value, reflecting the importance of internal monitoring mechanisms in enhancing the credibility of corporate information. Furthermore, the moderating analysis demonstrates that good corporate governance reinforces the impact of sustainability reporting on firm value. Companies with stronger governance structures tend to gain greater market appreciation for their sustainability disclosures. Overall, this study highlights the need for companies to integrate transparent sustainability practices with effective governance systems to maximize value creation and strengthen investor confidence.
ANALISIS DAMPAK IMPLEMENTASI PSAK 73 TERHADAP LEVERAGE PERUSAHAAN TRANSPORTASI DARAT DI BEI 2018-2022 Abdurrohman, Adi; Nawangsari, Ajeng Tita
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 11 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi November 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i11.1254

Abstract

Penelitian ini bertujuan untuk menganalisis dampak penerapan PSAK 73 tentang Sewa terhadap rasio leverage, yaitu Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER), pada perusahaan subsektor transportasi darat yang terdaftar di Bursa Efek Indonesia periode 2018–2022. Penelitian ini menggunakan pendekatan kuantitatif komparatif dengan teknik purposive sampling terhadap delapan perusahaan. Data dianalisis menggunakan uji normalitas dan Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan secara statistik pada rasio DAR dan DER sebelum dan sesudah penerapan PSAK 73. Meskipun secara deskriptif terdapat sedikit peningkatan pada nilai rata-rata leverage, namun peningkatan tersebut tidak cukup besar untuk membentuk perubahan yang signifikan secara agregat. Temuan ini menunjukkan bahwa dampak PSAK 73 terhadap struktur keuangan bersifat heterogen antar perusahaan, tergantung pada intensitas penggunaan sewa. Namun, secara konseptual, penerapan PSAK 73 tetap meningkatkan transparansi dan representasi posisi keuangan perusahaan yang lebih realistis
Implementasi Sustainability Management Accounting Dalam Meningkatkan Kinerja Perusahaan: Kajian Literatur dan Studi Kasus Pada PT Bank Negara Indonesia (Persero) Tbk Ani Umaturrokhima; Ajeng Tita Nawangsari
Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya Vol. 31 No. 2 (2025): Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
Publisher : Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/paradigma.v31i2.2385

Abstract

Penelitian ini bertujuan untuk menganalisis Implementasi Sustainability Management Accounting (SMA) dan kontribusinya terhadap kinerja perusahaan melalui kajian literatur dan studi kasus pada PT Bank Negara Indonesia (Persero) Tbk (BNI) periode 2022–2024. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan dua metode utama: (1) kajian literatur terhadap 15 artikel jurnal ilmiah dan dua buku utama mengenai SMA dan kinerja perusahaan, serta (2) analisis dokumen Sustainability Report dan Annual Report BNI 2022–2024 yang diperoleh dari situs resmi perusahaan. Analisis tematik dilakukan untuk mengidentifikasi pola penerapan SMA, pengungkapan keberlanjutan berbasis GRI, dan kontribusinya terhadap kinerja keuangan. Hasil penelitian menunjukkan bahwa penerapan SMA di BNI mengalami peningkatan signifikan selama periode 2022–2024, ditandai dengan perluasan pelaporan keberlanjutan, peningkatan green financing, dan perbaikan kinerja keuangan. Namun, integrasi SMA dalam proses manajerial strategis masih terbatas dan lebih banyak berorientasi pada pelaporan kepatuhan. Penelitian ini menegaskan peran penting SMA dalam mendukung transparansi, reputasi, dan profitabilitas, serta memberikan kontribusi teoritis dan praktis dalam pengembangan akuntansi keberlanjutan di sektor perbankan Indonesia.
PENGARUH EFISIENSI BIAYA OPERASIONAL DAN LEVERAGE KEUANGAN TERHADAP NILAI PERUSAHAAN BATU BARA YANG TERDAFTAR DI BEI PERIODE 2021-2024 Anggun Salsabila; Ajeng Tita Nawangsari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7432

Abstract

The purpose of this study is to examine and analyze the influence of Operational Cost Efficiency and Financial Leverage. This research uses a quantitative research method, with secondary data obtained from the companies' annual financial statements. The population and sample of this study are coal companies' financial statements listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The sampling technique used is purposive sampling, resulting in 40 data samples. The results of this study indicate that Operational Cost Efficiency affects the company's value, whereas Financial Leverage does not affect the company's value.
ANALISIS INVESTASI SAHAM DENGAN MENGGUNAKAN PRICE EARNING RATIO DAN PRICE TO BOOK VALUE PADA PERUSAHAAN INFOBANK15 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022–2024 Bugis Setiawan; Ajeng Tita Nawangsari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7444

Abstract

The purpose of this study is to analyze the influence of the Price Earnings Ratio and Price to Book Value on stock investment decisions in companies included in the INFOBANK15 index listed on the Indonesia Stock Exchange for the 2022–2024 period. The study population includes all companies included in the INFOBANK15 index during that period. The research sample was determined using a purposive sampling technique and obtained nine companies as samples. Data collection techniques used financial report documentation and stock market data. Data analysis was carried out by calculating the intrinsic value of shares using the Price Earnings Ratio and Price to Book Value approaches, then compared with the current market price. The results show that based on the Price Earnings Ratio, all shares of the sample companies are in a fairvalued condition. Therefore, the recommended investment decision for investors is to hold off on purchasing shares until the share price better reflects their intrinsic value. Based on Price to Book Value, six companies namely BBNI, BBTN, BDMN, BJBR, BMRI, and BTPS are in an Undervalued condition, so the recommended investment decision for investors is to purchase shares of these companies, while three companies namely BBCA, BBRI, and BRIS are in an Overvalued condition, so the recommended investment decision for investors is to postpone purchasing shares until the market price is more in line with their intrinsic value.
PENERAPAN CORPORATE SOCIAL RESPONBILITY (CSR) TERHADAP REPUTASI PERUSAHAAN DAN PENCAPAIAN SDGS DI INDONESIA Anas Tasya Angely Fidausya; Ajeng Tita Nawangsari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7479

Abstract

Penelitian ini mengkaji penerapan Corporate Social Responsibility (CSR) terhadap reputasi perusahaan dan pencapaian Sustainable Development Goals (SDGs) di Indonesia. Latar belakang penelitian menunjukkan bahwa CSR telah menjadi aspek penting dalam operasional perusahaan modern, terutama setelah diwajibkan melalui UU No. 40 Tahun 2007, dengan peran strategis dalam mendukung pencapaian SDGs 2030. Penelitian ini menggunakan kerangka teori stakeholder dan teori legitimasi untuk menganalisis hubungan antara CSR, reputasi perusahaan, dan kontribusinya terhadap SDGs. Metode penelitian yang digunakan adalah literatur review dengan pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui studi kepustakaan terhadap peraturan perundang-undangan, jurnal ilmiah, dan artikel ilmiah periode 2020-2025. Temuan penelitian menunjukkan bahwa penerapan CSR di Indonesia didorong oleh regulasi yang jelas dan memerlukan kolaborasi intensif antara perusahaan, pemerintah, dan masyarakat. CSR terbukti memberikan dampak signifikan terhadap reputasi perusahaan melalui peningkatan kepercayaan dan loyalitas konsumen. Implementasi CSR yang efektif berkontribusi positif terhadap pencapaian SDGs dengan pendekatan strategis yang mengintegrasikan keterlibatan masyarakat, keberlanjutan lingkungan, dan inovasi teknologi. Penelitian ini menyimpulkan bahwa CSR memiliki peran vital dalam membangun reputasi perusahaan sekaligus mendukung pembangunan berkelanjutan di Indonesia.
Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Industri Makanan Dan Minuman Yang Terdaftar Di Bei Kamiline Mahaballah Uzla; Nawangsari, Ajeng Tita
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7515

Abstract

This The purpose of this study is to determine the impact of green accounting on a company's financial performance. The population in this study is companies in the manufacturing sector, specifically the food and beverage industry, that are listed on the Indonesia Stock Exchange from 2021 to 2023. The research method used is a quantitative approach with secondary data in the form of company annual reports. The sample was selected using purposive sampling with three criteria, resulting in six companies that were deemed suitable for research. The study used simple regression analysis with the SPSS program. In this study, the green accounting variable was measured using PROPER ranking values, and the financial performance variable was measured using ROA. The results of the analysis show that the green accounting variable does not significantly affect the company's financial performance.
Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas, Solvabilitas, Aktivitas, Dan Profitabilitas Pada Wilmar Group Tbk Yulianti, Defita; Ajeng Tita Nawangsari
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/pkdje889

Abstract

Studi ini bertujuan untuk mengkaji kinerja finansial PT. Wilmar Group Tbk dalam jangka waktu 2020–2024 menggunakan metode analisis rasio keuangan yang mencakup rasio likuiditas, profitabilitas, solvabilitas, dan aktivitas. Analisis dilakukan untuk mengevaluasi keadaan keuangan perusahaan dalam menghadapi perubahan kebijakan ekspor Minyak Sawit Mentah (CPO) serta perubahan pasar global. Metode penelitian ini menggunakan pendekatan kuantitatif dengan teknik deskriptif komparatif pada data sekunder, yang berupa laporan keuangan tahunan PT. Wilmar Group Tbk. Dari penelitian ini meunjukan hasil bahwa PT. Wilmar Group Tbk memiliki kinerja keuangan yang solid dengan likuiditas yang tinggi (Current Ratio rata-rata lebih dari 4 kali), profitabilitas yang baik dengan Net Profit Margin melebihi standar industri (24–50%), serta Return on Assets yang lebih dari 8%. Rasio solvabilitas mengindikasikan bahwa tingkat utang relatif rendah (DAR).
Co-Authors Abdurrohman, Adi Achmad Room Fitrianto agustin, riska Ahmat Hoirol Anam Amalya Ahmad, Dwi Rezky Ana Toni Roby Candra Yudha Anas Tasya Angely Fidausya Anggun Salsabila Ani Umaturrokhima Annisa Putri Nur Maharani Aqilah Nahda Dzakira Aripratiwi, Ratna Anggraini Arista, Setia Rini Aristantia, Selvia Eka Arta Agustin Melania Buchori, Imam Bugis Setiawan Chofifah Ayu Widya Ningrum Dwi Rezky Amalya Ahmad Dwi Yandari, Aprilya Echa Nur Apriska Sury Eva Lailatul Fitriyah Eva Wany Fadlil Abdani Firly Husniyatul 'Adawiyah Gibbons, Nadine Elizabeth Hamdani, Azzra Faqih Ihda Izzatul Alfaini Ilmi, Muhammad Auliya' Nurul Imam Buchori Jannah, Binti Shofiatul Junjunan, Mochammad Ilyas Kamiline Mahaballah Uzla Kharisma Galuh Cahyanti Khudzaifah, Adelia Kusumawati, Muhammad Dhoifulloh Lating, Ade Irma Suryani M. Farhan Abid Pratama Masruroh, Auliyatul Mazidatul Faizzah Moch Adrian Maulana Muchammad Saifuddin Mulyani Rahman Soulisa Nadila Lazulfa Rohman Nafiisah, Ari Santi Nasywa Roudhotul Firdaus Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Putikadyanto, Agus Purnomo Ahmad Putri Najwa Minadhifah Rahayu, Dian Kharisma Putri Rahma Ningrum Ramadhani, Eka Nur Wahyu Safitri Shima Qurrota A’yunin Syah Strivany, Anastasya Rizki Sulistyawan, Fajar Susanto, Febry Fabian Syarifka Satya Putri Zaen Syayyidah Azzahra Syifa, Naila Hidayatus Widad, Naswa Faqrizah Al Yudhanti, Ashari Lintang Yulianti, Defita Zakiyatul Fakhiroh Zalfa Iklil Farida