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All Journal EL-MUHASABA Jurnal Kajian Akuntansi 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) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Public Policy Akuntansi : Jurnal Akuntansi Integratif Journal of Contemporary Accounting 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 Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS JAKED JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jurnal Bisnis dan Manajemen (JBM) Jawa Dwipa BanKu: Jurnal Perbankan dan Keuangan JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi 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 Riset Ilmu Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi Accounting Journal of Ibrahimy (AJI) Jurnal Riset Multidisiplin Edukasi Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan 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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Dampak IPO PT Chandra Asri Petrochemical Tbk (CDIA) terhadap Likuiditas Saham: Studi dengan Indikator Trading Volume Activity (TVA) Wardhana, Hilmi Abiyya Labiib; Nawangsari, Ajeng Tita
BanKu: Jurnal Perbankan dan Keuangan Vol 6, No 2 (2025): Volume 6, Nomor 2, Agustus 2025
Publisher : Program Studi Perbankan dan Keuangan Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/banku.v6i2.17238

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh yang ditimbulkan oleh penawaran umum perdana (Initial Public Offering/IPO) PT Chandra Asri Petrochemical Tbk (CDIA) terhadap likuiditas saham dengan memanfaatkan indikator Trading Volume Activity (TVA). Likuiditas saham sangat krusial dalam pengambilan keputusan investasi karena mencerminkan kemampuan suatu saham untuk diperdagangkan tanpa menyebabkan fluktuasi harga yang signifikan. Metodologi yang diterapkan dalam penelitian ini adalah analisis perbandingan TVA sebelum dan setelah IPO untuk mengidentifikasi perbedaan tingkat likuiditas saham. Temuan dari penelitian ini mengindikasikan bahwa IPO CDIA berdampak positif terhadap peningkatan aktivitas perdagangan saham, yang dapat dilihat dari perubahan nilai TVA. Hasil ini menegaskan bahwa IPO memiliki peranan penting dalam mendorong likuiditas saham di bursa saham Indonesia. Diharapkan penelitian ini dapat memberikan sumbangsih yang berarti bagi akademisi, investor, serta regulator dalam memahami dampak IPO terhadap dinamika perdagangan saham.
Pengaruh NPF dan FDR terhadap ROA Bank Syariah Indonesia dalam Jangka Panjang dan Jangka Pendek Natul Maisaroh; Ajeng Tita Nawangsari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.11982

Abstract

Riset ini bertujuan untuk menganalisis dampak Non-Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) terhadap Return on Asset (ROA) bank umum syariah selama periode 2020-2022. Metode dalam riset menggunakan kuantitatif asosiatif dengan memanfaatkan data sekunder dalam bentuk time series. Hasil riset membuktikan bahwa variabel NPF memiliki nilai probabilitas sebesar 0,1034 > 0,05 menandakan bahwa NPF tidak memberikan dampak signifikan pada ROA bank umum syariah dalam periode yang diteliti. Selain itu, variabel FDR juga tidak menunjukkan pengaruh signifikan serta positif pada ROA, dengan nilai probabilitas sebesar 0,3250 yang juga melebihi ambang batas dari 0,05. Dari analisis koefisien determinasi, terlihat bahwa NPF dan FDR secara bersamaan berkontribusi sebesar 24% terhadap Return on Asset, sementara sisa 76% terpengaruhi oleh faktor lain yang tidak dianalisis dalam penelitin ini.
ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) DI NEGARA BERKEMBANG DAN NEGARA MAJU (INDONESIA DAN SINGAPURA) Fatmawati, Merine Mistin; Nawangsari, Ajeng Tita
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.401

Abstract

The researcher explained about the comparison of the implementation of Good Corporate Governance (GCG) in developing countries and developed countries, namely Indonesia and Singapore. The research was conducted with the aim of understanding the differences and similarities in corporate governance practices between the two countries. Indonesia, as a developing country, has its own challenges in implementing GCG due to the complexity of corporate structures, varying levels of industrial maturity, and diverse corporate cultures. The research method used is a qualitative method using a literature review that classifies articles based on books, scientific journals, articles, research reports, and relevant sources. The research results produce information about the differences in the implementation of GCG in Indonesia and Singapore due to differences in both regulations and measurement indices in each country.
PERAN AKUNTANSI MANAJEMEN DI ERA DIGITAL: TINJAUAN SISTEMATIS DAMPAK BIG DATA DAN KECERDASAN BUATAN Putri, Khofifah Amelia; Nawangsari, Ajeng Tita
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.416

Abstract

This study aims to synthesise existing literature to map the impact of Big Data and Artificial Intelligence (AI) on the functions and roles of management accounting in the digital era. This study uses a qualitative approach with a Systematic Literature Review (SLR) method, collecting data from scientific articles published on Google Scholar between 2018 and 2025. The review results show that the integration of AI and Big Data has a significant impact on three main management accounting techniques: 1) Budgeting: AI enables more accurate forecasting, real-time cost monitoring and rapid corrective action. 2) Cost Analysis: Big Data transforms cost control from reactive to predictive and real-time, facilitating the identification of waste and optimising processes. 3) Performance Measurement: AI-based automation improves the accuracy and efficiency of financial reporting and supports sustainable decision-making. These developments are also transforming the role of management accountants from mere "number crunchers" to "strategic analysts" who interpret AI output for strategic recommendations. However, implementation faces challenges such as the need for significant IT infrastructure investment, the need for human resources skills in data analysis, and data security and privacy issues. Nevertheless, the strategic opportunities offered, such as increased operational efficiency and contribution to the Sustainable Development Goals (SDGs), are far greater.
CORPORATE GOVERNANCE DAN EFISIENSI BIAYA (BOPO): STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI TAHUN 2020-2024 Nor Aisah, Siti; Tita Nawangsari, Ajeng
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 3 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i3.27259

Abstract

This study aims to analyze the effect of Corporate Governance (CG) mechanisms, proxied by the Number of Commissioners, Independent Commissioners, Managerial Ownership, and Institutional Ownership, on Cost Efficiency (BOPO) in commercial banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, while controlling for Company Size and Return on Assets (ROA). The method uses panel data with Random Effect Model (REM) estimation as the best model, after a series of Chow Tests and Hausman Tests. The F-test results show that these variables simultaneously have a significant effect on BOPO (Prob F-statistic) with a model explanatory contribution of (Adjusted R-squared). Partially, all main corporate governance variables do not have a significant effect on BOPO, while the ROA control variable has a negative and significant effect. The implications of these findings support Alignment Theory, emphasizing the importance of external supervision to reduce agency costs and promote banking operational efficiency.
The effect of ESG on financial performance of energy sector companies in Indonesia and Malaysia during 2020–2023 Nawangsari, Ajeng Tita; Fachrezzi , Bima Rafly; Masruroh, Auliyatul
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art3

Abstract

The study seeks to examine how Environmental, Social, and Governance (ESG) disclosure influences financial performance within energy companies in Indonesia and Malaysia from 2020 to 2023. The study utilizes data sourced from annual and sustainability reports of energy firms listed on the Indonesia Stock Exchange and Bursa Malaysia. Multiple linear regression was applied as the analytical technique, with Price to Book Value (PBV) used as the indicator of financial performance. The findings reveal that overall ESG disclosure does not exert a significant impact on financial performance. Nevertheless, when assessed individually, the governance component shows a statistically significant positive effect on PBV. These outcomes offer valuable insights for regulators and companies to strengthen governance practices in ESG reporting to enhance investor appeal and support long-term firm value.
PENGARUH LITERASI KEUANGAN, MANFAAT SHOPEEPAY LATER, DAN PENGGUNAAN SHOPEEPAYLATER TERHADAP PERILAKU KEUANGAN GENERASI Z : STUDI PADA UIN SUNAN AMPEL SURABAYA Natasya, Syafiqah Fitri; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6870

Abstract

This study examines the influence of financial literacy, perceived benefits of ShopeePayLater, and the frequency of ShopeePayLater usage on the financial behavior of Generation Z students at UIN Sunan Ampel Surabaya. The study is motivated by the rapid growth of Buy Now Pay Later (BNPL) services in Indonesia, where ShopeePayLater is the most widely used platform with an adoption rate of about 89% among e-commerce users. The rising popularity of this service among students has raised concerns about impulsive spending and default risks. According to PT Pefindo Credit Bureau (2023), from total national non-performing loans of IDR 2.12 trillion, around IDR 460 billion (21.7%) originated from Generation Z—the most active paylater users. This study applies a quantitative approach using a survey of 228 active Generation Z students at UIN Sunan Ampel Surabaya who have used ShopeePayLater. The sampling technique is purposive sampling, and data are analyzed using the Partial Least Squares (PLS) method. The results show that: (1) financial literacy positively and significantly affects financial behavior (t = 5.83; p = 0.000), indicating better management with higher literacy; (2) perceived benefits of ShopeePayLater negatively and significantly affect financial behavior (t = 3.14; p = 0.002), suggesting greater usefulness encourages consumptive behavior; and (3) ShopeePayLater usage negatively affects financial behavior (t = 4.31; p = 0.000). Theoretically, this study strengthens the Financial Literacy Framework and Technology Acceptance Model (TAM) in explaining young consumers’ financial behavior in the digital era.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD PADA LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA Amala, Sabitha Aksanu; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6938

Abstract

This study aims to analyze the factors influencing the occurrence of fraud in financial statements of public companies in Indonesia using a literature review approach. Employing the Fraud Triangle, Fraud Diamond, and Agency Theory as conceptual frameworks, this research synthesizes findings from previous empirical studies and relevant academic sources. The results reveal that financial pressure, weak internal control, moral justification (rationalization), and individual capability to exploit system weaknesses are the main factors driving financial statement fraud. Moreover, corporate governance mechanisms and board independence play a crucial role in reducing fraud risk. This research contributes theoretically to the development of forensic accounting knowledge and provides practical recommendations to enhance transparency and accountability in corporate financial reporting.
ANALISIS TINGKAT PENGUNGKAPAN ESG DISCLOUSURE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024 Firdaus, Roykhana; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.7075

Abstract

This study aims to evaluate the extent of Environmental, Social, and Governance (ESG) disclosure among pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. The research adopts a descriptive qualitative approach using content analysis of annual and sustainability reports. The sample consists of six pharmaceutical firms: Kalbe Farma, Kimia Farma, Indofarma, Pyridam Farma, Merck, and Tempo Scan Pacific. The findings reveal that the overall ESG disclosure level in the pharmaceutical sector is relatively high, with an average of 76%. Among the three dimensions, governance is the most consistently reported, followed by social aspects, while environmental disclosure remains the least emphasized. Merck and Kalbe Farma record the highest disclosure levels, whereas Pyridam Farma and Tempo Scan Pacific show the lowest. These results indicate that sustainability reporting within the pharmaceutical industry is still largely voluntary and is influenced by company size and the degree of reputational awareness.
PERKEMBANGAN DAN TANTANGAN IMPLEMENTASI AKUNTANSI KARBON DI INDONESIA Pupsitsari, Emilia; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.7116

Abstract

This article examines the key issues underlying the low quality and inconsistency of carbon accounting practices in Indonesia, particularly the absence of national standards, limited technical capacity, and insufficient digital infrastructure to support carbon measurement and disclosure. The study aims to identify the development, challenges, and requirements for implementing carbon accounting by conducting a systematic literature review of publications from 2019 to 2024. The research applies a literature-based approach by analyzing empirical findings, theoretical frameworks, and relevant regulatory developments. The results indicate that carbon disclosures in Indonesia remain predominantly narrative and have not been fully aligned with international standards such as IFRS S2, especially in reporting Scope 2 and Scope 3 emissions. The findings also reveal that the lack of trained human resources, high technological costs, and the absence of uniform national standards pose significant barriers for companies. The implications suggest that harmonizing national standards with global frameworks, strengthening technical and digital capacity, and expanding the national carbon market are crucial to improving carbon accounting quality and supporting Indonesia’s sustainability agenda.
Co-Authors Abdurrohman, Adi Achmad Room Fitrianto Ade Irma Suryani Lating agustin, riska Ahmat Hoirol Anam Amala, Sabitha Aksanu Amalya Ahmad, Dwi Rezky Ana Toni Roby Candra Yudha Anas Tasya Angely Fidausya 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 Bima Rafly Fachrezzi Buchori, Imam Bugis Setiawan Chofifah Ayu Widya Ningrum Dewi, Karisma Dina Niatulmutmainah Dini Khoirani Dwi Rezky Amalya Ahmad Dwi Yandari, Aprilya Echa Nur Apriska Sury Eva Lailatul Fitriyah Eva Wany Fadlil Abdani Fatmawati, Merine Mistin Firdaus, Roykhana Firly Husniyatul 'Adawiyah Firmansyah, Muharrom Gibbons, Nadine Elizabeth Hamdani, Azzra Faqih Ihda Izzatul Alfaini Ilmi, Muhammad Auliya' Nurul Imam Buchori Jannah, Binti Shofiatul Kamiline Mahaballah Uzla Kamiline Mahaballah Uzla Kharisma Galuh Cahyanti Khudzaifah, Adelia Kusumawati, Muhammad Dhoifulloh Lu'lu'atul Maknunah M. Farhan Abid Pratama Mahasa, Halimahtus Aprilia Masruroh, Auliyatul Mazidatul Faizzah Moch Adrian Maulana Mochammad Ilyas Junjunan Muchammad Saifuddin Mulyani Rahman Soulisa Nadila Lazulfa Rohman Nafiisah, Ari Santi Nasywa Roudhotul Firdaus Natasya, Syafiqah Fitri Natul Maisaroh Nor Aisah, Siti Novia Ardiana Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Pujiati, Eni Pupsitsari, Emilia Putikadyanto, Agus Purnomo Ahmad Putri Najwa Minadhifah Putri, Ega Novita Setianing Putri, Khofifah Amelia Rahayu, Dian Kharisma Putri Rahma Ningrum Ramadhani, Eka Nur Wahyu Safitri Robin, Iftekhar Ahmed Shima Qurrota A’yunin Syah Siddiqui, Asif Iqbal Siddiqui Strivany, Anastasya Rizki Sulistyawan, Fajar Susanto, Febry Fabian Syarifka Satya Putri Zaen Syayyidah Azzahra Syifa, Naila Hidayatus Utami, Hapsari Wiji Wardhana, Hilmi Abiyya Labiib Widad, Naswa Faqrizah Al Yudhanti, Ashari Lintang Yulianti, Defita Zakiyatul Fakhiroh Zalfa Iklil Farida