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All Journal Jurnal Akuntansi dan Ekonomika LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Scientific Journal of Reflection : Economic, Accounting, Management and Business Media Mahardhika JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Kompetif El-Qist : Journal of Islamic Economics and Business (JIEB) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Ekobis: Jurnal Ilmu Manajemen dan Akuntansi KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Sistim Informasi dan Teknologi Maqdis: Jurnal Kajian Ekonomi Islam Journal of Artificial Intelligence and Digital Business Jurnal Penelitian Ekonomi Manajemen dan Bisnis Journal of Information System, Technology and Engineering Jurnal Inovasi Ekonomi Syariah dan Akuntansi Accounting Journal of Ibrahimy (AJI) Jurnal Ekonomi, Manajemen, Akuntansi Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Aristantia, Selvia Eka
Universitas Islam Negeri Sunan Ampel Surabaya
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Pengaruh Faktor Finansial Terhadap Minat Investasi Pasar Modal Generasi Milenial Surabaya Latifah, Iif Ainul; Aristantia, Selvia Eka; Lating, Ade Irma Suryani; Susanto, Febry Fabian
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.1891

Abstract

Investasi pasar modal semakin diminati oleh generasi milenial, khususnya di kota besar seperti Surabaya. Generasi ini dikenal adaptif terhadap teknologi dan informasi digital, namun partisipasi mereka dalam investasi pasar modal masih terhambat oleh rendahnya literasi keuangan, minimnya pengetahuan analisis investasi, dan kekhawatiran terhadap risiko. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, analisis fundamental, tingkat suku bunga, dan persepsi risiko terhadap minat investasi pasar modal pada generasi milenial di Surabaya. Penelitian ini menggunakan pendekatan kuantitatif, di mana peneliti berhasil memperoleh 389 responden melalui penyebaran e-kuesioner. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan software SPSS 29. Hasil penelitian menunjukkan bahwa literasi keuangan dan analisis fundamental berpengaruh positif dan signifikan terhadap minat investasi. Sebaliknya, tingkat suku bunga dan persepsi risiko berpengaruh negatif dan signifikan. Hasil penelitian menunjukkan bahwa baik faktor internal, seperti literasi dan kemampuan analisis, maupun faktor eksternal, seperti tingkat suku bunga, memiliki peran dalam membentuk minat investasi generasi milenial. Oleh karena itu, peningkatan literasi keuangan melalui program edukasi yang berkelanjutan perlu diperkuat oleh pemerintah, otoritas pasar modal, dan institusi pendidikan untuk menumbuhkan minat investasi secara luas.
Analisis Implementasi Laporan Keuangan BUMDes Sesuai SAK ETAP Pada BUMDes Mitra Sejahtera, Ngawi Syahada, Widya Cholifatus; Aristantia, Selvia Eka
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3218

Abstract

Laporan keuangan memiliki peranan yang sangat penting dalam menggambarkan kondisi keuangan serta kinerja suatu entitas, termasuk Badan Usaha Milik Desa (BUMDes) yang berfungsi sebagai penggerak utama perekonomian di tingkat desa. Sebagai lembaga yang mengelola dana publik dan aset desa, BUMDes diharapkan mampu menyusun laporan keuangan yang reliabel, transparan, dan sesuai dengan standar akuntansi yang berlaku. Penelitian ini bertujuan untuk menganalisis implementasi laporan keuangan pada BUMDes Mitra Sejahtera dengan mengacu pada kesesuaian terhadap Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi terhadap pengurus BUMDes. Hasil penelitian menunjukkan bahwa BUMDes Mitra Sejahtera telah menyajikan empat komponen utama laporan keuangan, yaitu laporan posisi keuangan, laporan laba rugi, laporan perubahan modal, dan laporan arus kas. Namun, komponen penting berupa Catatan atas Laporan Keuangan (CaLK) belum disusun, serta masih terdapat ketidaksesuaian dalam pengakuan aset tetap, perhitungan beban penyusutan, dan klasifikasi arus kas. Faktor utama yang menyebabkan belum optimalnya penerapan SAK ETAP adalah keterbatasan sumber daya manusia dan rendahnya pemahaman pengurus terhadap prinsip-prinsip akuntansi. Temuan ini menunjukkan perlunya peningkatan kapasitas dan pelatihan bagi pengurus agar pelaporan keuangan dapat disajikan secara lebih akurat dan sesuai standar. Meskipun demikian, BUMDes Mitra Sejahtera telah menunjukkan komitmen kuat untuk meningkatkan akuntabilitas serta transparansi melalui penerapan standar akuntansi yang lebih baik di masa mendatang.
Pesona Sukuk Ritel Seri 13 (SR013) sebagai Alternatif Investasi di Masa Pandemi Covid-19 Aristantia, Selvia Eka
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 10 No. 2 (2020): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2020.10.2.133-145

Abstract

This study aims to reveal how the charm of Sukuk SR013 as an alternative investment still exists even in the midst of the Covid-19 pandemic and has achieved the highest sales since online bidding was made. This study uses a netnographic method that focuses on Instagram social media. This method was chosen as a research solution in the midst of a pandemic. The netnography method is deemed suitable to be applied in this study because the researcher wants to analyze the behavior of millennial netizens on social media, especially followers of social media accounts that promote and educate about SR013. The results of this study reveal five reasons netizen investors choose to invest in this instrument. The first reason is the patriotism inherent in the souls of investors. The second reason is the benefits of getting fixed coupons. The third reason is because Retail Sukuk are traded under the concept of Sharia. The fourth reason is because of the ease of investing with a minimum investment of IDR 1,000,000.00. The fifth reason, there is clear evidence of the use of Sukuk for the country that is seen directly by investors. Key Words: Sukuk; SBSN; Netnography; Covid-19   Penelitian ini bertujuan untuk mengungkap bagaimana pesona Sukuk SR013sebagai salah satu alternatif investasi masih eksis bahkan di tengah pandemi Covid-19 dan meraih penjualan tertinggi sejak dilakukan penawaran secara online. Penelitian ini menggunakan metode netnografi yang berfokus pada media sosial Instagram. Metode ini dipilih sebagai solusi penelitian di tengah masa pandemi. Metode Netnografi dirasa relevan untuk diterapkan dalam penelitian ini karena peneliti ingin menganalisis perilaku dari netizen milenial di media sosial khususnya pengikut akun media sosial yang mempromosikan dan mengedukasi mengenai SR013. Hasil dari penelitian ini mengungkap lima alasan netizen investor memilih untuk berinvestasi di instrumen ini. Alasan yang pertama ialah adanya nilai-nilai patriotisme yang melekat dalam jiwa para investor. Alasan kedua ialah adanya keuntungan yang didapat dengan mendapatkan kupon tetap. Alasan ketiga karena Sukuk Ritel ini diperdagangkan dengan konsep Syariah. Alasan keempat karena kemudahan dalam berinvestasi dengan minimal investasi sebesar Rp 1.000.000,00. Alasan kelima adanya bukti nyata dari pemanfaatan Sukuk untuk Negeri yang dilihat langsung oleh investor. Kata Kunci: Sukuk; SBSN; Netnografi; Covid-19
Transportation Distribution Analysis to Reduce Carbon Emissions Kushariyadi, Kushariyadi; Adi, Tri Warcono; Sugito, Bambang; Aristantia, Selvia Eka; Taufiqurrahman, Mohammad Aviciena
Journal of Information System, Technology and Engineering Vol. 2 No. 4 (2024): JISTE
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jiste.v2i4.115

Abstract

This study aims to investigate the role of PT. TBBM Tanker Car transportation distribution in distributing fuel oil with its tree logic in realizing a green energy system. The primary focus lies in enhancing the efficiency of transportation distribution to facilitate the utilization of green energy through route enhancements. The study underscores the significance of devising efficient transportation distribution routes and advocating for modifications in the quantity and type of tanker car fleets used in its operations. The Saving Matrix Method yielded results from the improvement of the existing Route 17 Routes to 7 Routes, which showed improvements to 10 routes. Consequently, the efficiency of the 17 routes, which provided 17 tanker cars, was improved to 7 routes, indicating a need for 7 tanker cars. A tanker car with a 32 KL capacity operates on Route 1 from gas stations 16, 15, and 14. A tanker car with a 32 KL capacity operates on Route 2 from gas stations 13, 12, and 11. A tanker car with a 32 KL capacity operates on Route 3 from gas stations 10, 9, and 8. Route 4 operates from gas stations 7 and 6, using a tanker car with a capacity of 24 KL; Route 5 operates from gas stations 4 and 3, using a tanker car with a capacity of 24 KL. Route 6 utilizes a 32 KL tanker car from gas stations 2 and 1, while Route 7 utilizes a 24 KL tanker car from gas stations 17. By utilizing only 7 tanks from 17 tankers, we anticipate a significant reduction in carbon emissions, ensuring environmental sustainability.
Determinasi Pengungkapan Emisi Karbon di Indonesia: Kajian Profitabilitas, Kinerja Lingkungan, Tekanan Stakeholder dan Media Exposure Salsabila, Shofiyah Nugraha; Aristantia, Selvia Eka
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1299

Abstract

Climate change and increasing carbon emissions have become urgent global challenges that require stronger corporate accountability. In Indonesia, carbon emission disclosure remains voluntary and inconsistent, raising questions about its determinants. This study aims to provide a comprehensive analysis of internal and external factors influencing carbon emission disclosure, specifically profitability, environmental performance, stakeholder pressure, and media exposure. Using a literature review approach, 20 peer-reviewed articles published between 2021 and 2025 were systematically selected and analyzed through content analysis. The findings reveal that profitability shows mixed results, ranging from positive to insignificant or even negative effects, depending on industrial context and management policy. Environmental performance tends to positively influence disclosure, especially among firms with high PROPER ratings, though some studies still report weak relationships. Stakeholder pressure generally encourages greater disclosure, yet in certain regulatory settings it may be insignificant or negative. Media exposure demonstrates inconsistent roles, with some studies finding it supportive, while others consider it reactive and limited. These variations highlight that carbon emission disclosure practices in Indonesia are not yet standardized and are shaped by industry characteristics, regulatory strength, and managerial discretion. The study contributes by synthesizing recent evidence and offering implications for regulators, corporations, and future research on environmental transparency.
Pengaruh Finansial Leverage dan Profitabilitas terhadap Return Saham 6 Bulan Pasca IPO: Studi Pada Perusahaan Yang IPO di Bursa Efek Indonesia Periode 2021-2024 Hidayati, Surtini Dina; Selvia Eka Aristantia
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 4 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i4.5598

Abstract

This study aims to examine the effect of financial leverage and profitability on stock returns six months after an Initial Public Offering (IPO) in companies that went public on the Indonesia Stock Exchange between 2021-2024. Leverage in this study is measured using two variables, namely the Debt-to-Equity Ratio (DER) and the Debt-to-Asset Ratio (DAR), while profitability is measured using Return On Assets (ROA). The sample used in this study consisted of 130 companies that went public between 2021-2024. This study used a quantitative approach with multiple linear regression analysis using SPSS. The results showed that leverage and profitability had a positive but insignificant effect on stock returns six months after the IPO. These findings indicate that investors in the secondary market do not seem to base their investment decisions entirely on financial indicators such as DER, DAR, and ROA in the early period after the IPO. Instead, fluctuations in stock returns six months after the initial listing are more likely to be influenced by external factors, such as market conditions, investor confidence levels, and sentiment towards the company's prospects.
Pengaruh Tax Planning, Tax Avoidance, dan Pajak Tangguhan terhadap Manajemen Laba Perusahaan Manufaktur BEI 2019–2023 Wardani, Sofia; Aristantia, Selvia Eka
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3619

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak (tax planning), penghindaran pajak (tax avoidance), dan beban pajak tangguhan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019–2023. Latar belakang penelitian ini berkaitan dengan meningkatnya tekanan fiskal dan kompetisi global yang memicu perusahaan untuk mencari strategi efisiensi pajak, termasuk praktik perencanaan pajak, penghindaran pajak, dan pemanfaatan beban pajak tangguhan. Metode penelitian menggunakan pendekatan kuantitatif dengan populasi perusahaan manufaktur di BEI, dan teknik purposive sampling berdasarkan kriteria laporan keuangan yang telah diaudit selama periode penelitian. Analisis data dilakukan dengan regresi linier berganda yang mencakup uji asumsi klasik, uji F, uji t, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa perencanaan pajak berpengaruh positif signifikan terhadap manajemen laba, penghindaran pajak berpengaruh positif namun tidak signifikan, dan beban pajak tangguhan berpengaruh positif signifikan terhadap manajemen laba. Secara simultan, ketiga variabel independen berpengaruh signifikan terhadap manajemen laba. Temuan ini memperkuat teori agensi yang mengindikasikan adanya potensi perilaku oportunistik manajer dalam memanfaatkan kebijakan pajak untuk tujuan manajemen laba. Penelitian ini diharapkan dapat memberikan kontribusi bagi akademisi, praktisi, dan otoritas pajak dalam memahami faktor-faktor yang memengaruhi praktik manajemen laba di sektor manufaktur, serta memberikan wawasan yang lebih dalam bagi pengambil kebijakan dalam merancang regulasi pajak yang lebih efektif
Sinergi Q.S. Al-Baqarah Ayat 282 dengan Pencatatan Akuntansi pada UMKM untuk Menjaga Keberlanjutan Bisnis Fitrotunnisa Hanifah; Selvia Eka Aristantia
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1722

Abstract

This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is very relevant to the needs of accounting records in MSMEs. The principles of honesty, accuracy, and justice in this verse are in line with accounting practices that aim to create effective, professional, and sustainable financial management. By implementing these values, MSMEs can face modern business challenges with a strong foundation and oriented towards business sustainability and social harmony. In addition, the application of Qur’anic values can enhance business partners’ trust and improve transparency in transactional relationships. This study recommends that MSMEs strengthen Islamic value-based accounting education to create more trustworthy and competitive financial governance.
DOES POLITICAL CONNECTION, SALES GROWTH, AND INSTITUTIONAL OWNERSHIP AFFECT ON TAX AVOIDANCE? Dita Tristianti Sagita Putri; Selvia Eka Aristantia
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.271

Abstract

This study aims to determine the effect of political relations, sales growth, and institutional ownership on tax avoidance partially and simultaneously. The method used in this study is a quantitative method. The population in this study were 55 manufacturing companies in the consumer goods industry sector listed on the IDX during the 2017-2019 period. The sample of this research is 99 companies with purposive sampling technique. The data analysis technique of this study uses multiple linear regression analysis with the help of SPSS 25 software. The results of this study indicate that partially the political variable connection and sales growth have no significant effect on tax avoidance, but the institutional ownership variable has a significant effect on tax avoidance. Meanwhile, simultaneously, the variables of political connection, sales growth and institutional ownership has a significant effect on tax avoidance.
Co-Authors Adi, Tri Warcono Adrian Maulana, Moch Agung, Satria Ajeng Tita Nawangsari Anggraini Aripratiwi, Ratna Aripratiwi, Ratna Anggraini Aviciena Taufiqurrahman, Mohammad Bambang Sugito Binti Habibah Dita Tristianti Sagita Putri Dita Tristianti Sagita Putri Fitrotunnisa Hanifah Hidayati, Surtini Dina Hidayatulloh, Muhammad Baharudin Yusuf Jannah, Binti Shofiatul Jannah, Syifa'ul Jayanti, Nurul Hadi Junjunan, Mochammad Ilyas Kushariyadi Kushariyadi Kushariyadi Latifah, Iif Ainul Lating, Ade Irma Suryani Maulinda Zulfa Rahmania Melati, Seruni Kharisma Minadhifah, Putri Najwa Na’imatul Widad Tasniyah Nufaisa Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nurul Hasanah M Zach Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Rohman, Muhammad Taufiqur Sabrina Hidayati Salsabila, Shofiyah Nugraha Shilvia Aristiowati Shofiatul Jannah Sono Susanto, Febry Fabian Syahada, Widya Cholifatus Taufiqurrahman, Mohammad Aviciena Wardani, Sofia Yudhanti, Ashari Lintang Yunianti, Sherly Aulia Yuniarti, Nur Laila