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All Journal Agro Ekonomi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang International Journal of Business, Management and Economics Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Atestasi : Jurnal Ilmiah Akuntansi
Mayasari, Riana
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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The Influence of Regional Debt and Capital Expenditures on Financial Sustainability in Provincial Governments in Indonesia Cahyani, Annisa Dwi; Dewata, Evada; Mayasari, Riana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2688

Abstract

Financial Sustainability fluctuates every year in every province in Indonesia during the 2019-2022 period, indicating an increase or decrease in the quality and quantity of public services provided to the community. This study aims to reveal that regional debt and capital expenditure have an effect on financial sustainability. The type of research conducted is associative research that applies quantitative methods, using secondary data sources and using panel data. The population in this study consists of 34 provinces in Indonesia, and the sampling method applied is saturated sampling. The research findings indicate that regional debt has a negative impact on financial sustainability, while capital expenditure has a positive effect on financial sustainability.
Unlocking Economic Landscape: Understanding the Dynamics of Financial Challenges, Business Traits, Financial Resources, Growth Phases, Financial Accessibility, and MSME Performance Masnila, Nelly; Febriantoko, Jovan; Mayasari, Riana; Ariyanti, Indri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.749

Abstract

Ease of access to finance serves as a driving force for the development of entrepreneurship. Entrepreneurship, in turn, has the capability to stimulate the creation of new employment opportunities. Sound financial access is crucial for supporting the sustainability and growth of the Micro, Small, and Medium Enterprises (MSMEs) sector. The objective of this research is to delve deeper into the challenges faced by MSMEs in accessing finance and analyze its influence on the business performance of MSMEs. The survey for this research was conducted on 324 MSMEs in the South Sumatra Province. The sample selected used the quota sampling technique. The research framework was developed and tested using a Structural Equation Model (SEM). The research findings indicate that business traits, financial resources, and growth phases of MSMEs have a significantly positive impact on financial access, while financial challenges have a negative impact that hinders the growth of MSMEs and affects overall MSME Performance.
How ESG Disclosure Shapes Financial Resilience and Market Value of Indonesian Banks? Sulaiman, Sulaiman; Mayasari, Riana; Satriawan, Indra; Rahma, Nurul Aulia; Syawal, Rachmat; Pebrian, Rami; Wahyuni, R.A.Rahma
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2851

Abstract

The purpose of this study is to investigate the impact of ESG Disclosure on business financial performance, as measured by Return on Assets (ROA), Price to Book Value (PBV), and Return on Equity (ROE). The study’s population comprises all banking companies that were listed on the Indonesia Stock Exchange (IDX) during the 2021–2022 period. The sample was selected using a purposive sampling technique based on the criteria of Sustainability Report availability and complete financial data, yielding a total of 92 panel data observations. The research method is quantitative, utilizing Pearson correlation and simple regression analysis. The results show that ESG Disclosure has a beneficial and statistically significant impact on ROE (p = 0. 0164), but not on ROA (p = 0.1161) or PBV (p = 0. 3187). These findings indicate that the financial impact of ESG disclosure is selective, where the benefits are more evident in shareholder-oriented performance rather than in asset efficiency or market valuation. The results highlight the importance of ESG transparency for enhancing investor confidence and sustainable financial growth in the Indonesian banking sector. These findings provide valuable insights for regulators and policymakers to strengthen ESG reporting standards and for investors to integrate sustainability information into financial decision-making.
Co-Authors - Sunardi Africano, Fernando Agustina, Ryna Alfiansyah, Deni Widi Astuti, Indriani Indah Cahyani, Annisa Dwi Evada Dewata Dewata Fadila, Uci Khusnul Febriantoko, Jovan Firmansyah Firmansyah Griha Tofik Isa, Indra Hendradinata, Hendradinata Indra Satriawan Indri Ariyanti Isa, Indra Griha Tofik Jun Harbi Kurniawan, Alief Reza Lidya, Desti Loressa, Mesa Masnila, Nelly Pebrian, Rami Permata, Shakila Putri Prima, Fidel Harmanda Rahma, Nurul Aulia Rahmanda Putra, Rian Said, Jamaliah Sulaiman Sulaiman Syawal, Rachmat Wahyuni, R.A.Rahma