Articles
<![CDATA[Sikap Keuangan dan Pengaruhnya terhadap Perilaku Keuangan Gen Z di Surabaya: Peran Literasi Keuangan dan Fintech ]]>
<![CDATA[Waninghiyun, Vidya Hangialevi]]>;
<![CDATA[Haryati, Tantina]]>
<![CDATA[ Wahana Riset Akuntansi Vol 13, No 2 (2025) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v13i2.135118
<![CDATA[Purpose –This study aims to examine the role of financial attitudes as a personal psychological factor that is evaluative, affective, or instrumental in explaining the financial behavior of Generation Z. Furthermore, this study considers financial literacy and fintech as variables influencing financial behavior.Design/methodology/approach –The study was conducted using a quantitative approach by distributing questionnaires to Generation Z in Surabaya. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to test the relationships between variables in the research model.Findings –The results indicate that financial attitudes have a significant influence on Gen Z's financial behavior. Financial literacy and fintech use also contribute to shaping more targeted financial behavior.Originality/value – This study makes an empirical contribution by highlighting the psychological role of financial attitudes in the financial behavior model of Generation Z and combining them with financial literacy and fintech variables within a research framework based on the Theory of Planned Behavior (TPB).Research limitations/implications –The limitations of this study lie in the use of a cross-sectional design and the limited geographical coverage of respondents. The study findings can serve as a basis for academics, policymakers, and fintech service providers to design strategies to improve the financial behavior of the younger generation.Keywords: Financial attitudes, financial behavior, generation z, financial literacy, fintech.Article Type: Research Paper]]>
<![CDATA[Pengawasan Internal terhadap Pengelolaan Kas dan Monitoring Anggaran pada PT Yekape Surabaya ]]>
<![CDATA[Putranti, Fani Anggraeni]]>;
<![CDATA[Tantina Haryati]]>
<![CDATA[ JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 4 (2025): Juli ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISHING ]]>
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DOI: 10.61722/jrme.v2i4.5796
<![CDATA[Penelitian ini bertujuan untuk mengevaluasi efektivitas pengawasan internal terhadap pengelolaan kas dan monitoring anggaran pada PT Yekape Surabaya. Masalah utama yang diidentifikasi adalah potensi penyimpangan kas dan deviasi antara anggaran dan realisasi akibat lemahnya sistem pengawasan. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan teknik pengumpulan data yang meliputi observasi langsung, wawancara, serta telaah terhadap dokumen-dokumen keuangan Perusahaan. Hasil penelitian menunjukkan bahwa prosedur pengelolaan kas sudah berjalan secara sistematis, mulai dari pemisahan fungsi hingga pelaksanaan rekonsiliasi berkala. Pengawasan anggaran juga telah dilakukan oleh Satuan Pengawasan Internal (SPI) secara berkala dan berbasis data, meskipun masih terdapat kendala seperti keterlambatan pelaporan dan keterbatasan SDM. Temuan penelitian ini berkontribusi pada penguatan sistem pengawasan internal melalui rekomendasi pengembangan sistem digital dan peningkatan kapasitas tim SPI untuk mendukung akuntabilitas keuangan perusahaan secara menyeluruh.]]>
<![CDATA[ANALISIS PROSEDUR AUDIT ATAS KAS DAN SETARA KAS DALAM MENDETEKSI RISIKO FRAUD DI ERA DIGITAL ]]>
<![CDATA[Fitri Nur Komariyah]]>;
<![CDATA[Tantina Haryati]]>
<![CDATA[ Jurnal Media Akademik (JMA) Vol. 4 No. 1 (2026): JURNAL MEDIA AKADEMIK Edisi Januari ]]>
Publisher : <![CDATA[PT. Media Akademik Publisher ]]>
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DOI: 10.62281/01v96y93
<![CDATA[Perkembangan teknologi digital telah mengubah secara signifikan pola transaksi keuangan dan menimbulkan tantangan baru dalam audit kas dan setara kas yang memiliki tingkat likuiditas tinggi serta rentan terhadap fraud. Meningkatnya penggunaan mobile banking, dompet digital, QRIS, dan sistem pembayaran elektronik lainnya mendorong pergeseran transaksi dari kas fisik ke sistem digital, sehingga menghasilkan bukti audit berbasis elektronik yang mudah dimodifikasi dan sering kali tidak memiliki jejak audit yang memadai. Kondisi ini meningkatkan kompleksitas prosedur audit serta risiko kecurangan pada akun kas dan setara kas. Penelitian ini bertujuan untuk menganalisis pemahaman auditor, penerapan prosedur audit kas dan setara kas, serta tantangan yang dihadapi dalam mendeteksi risiko fraud pada era transaksi digital. Penelitian menggunakan pendekatan kualitatif deskriptif melalui wawancara semi-terstruktur dengan auditor pada berbagai tingkat jabatan yang dianalisis secara tematik. Hasil penelitian menunjukkan bahwa efektivitas audit dipengaruhi oleh kualitas dokumentasi klien, sistem pengendalian internal, literasi digital, kompetensi teknologi, serta tingkat skeptisisme profesional auditor.]]>
<![CDATA[PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, DAN CARBON EMISSION DISCLOSURE TERHADAP PROFITABILITAS ]]>
<![CDATA[Dwi Wulandari, Natalia]]>;
<![CDATA[Haryati, Tantina]]>
<![CDATA[ JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sultan Agung ]]>
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DOI: 10.37403/financial.v11i2.816
<![CDATA[This study aims to examine the extent to which the implementation of environmental accounting (green accounting), environmental performance, and transparency in carbon emission disclosure affect the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. A quantitative approach was used, utilizing secondary data obtained from the official IDX website and the official websites of the respective companies. Sample selection was carried out using purposive sampling based on predetermined criteria. Data analysis was conducted using panel data regression with the statistical software EViews version 12. The empirical results indicate that the implementation of green accounting practices and a high level of transparency in carbon emission disclosure have a positive and significant effect on company profitability, as measured by Return on Assets (ROA). Conversely, environmental performance on its own does not show a statistically significant effect. These findings suggest that the integration of environmental accounting is an effective mechanism for improving financial performance, whereas improvements in environmental performance and carbon emissions without aligned reporting and accountability may not directly impact the profitability of energy companies in Indonesia. Keywords: Green Accounting, Environmental Performance, Carbon Emission Disclosure, profitability]]>
<![CDATA[The Role of Financial Performance in The Relationship Between Human Resource Accounting Disclosure and Company Value ]]>
<![CDATA[Noviani, Siti Alya]]>;
<![CDATA[Sundari, Siti]]>;
<![CDATA[Haryati, Tantina]]>
<![CDATA[ Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January ]]>
Publisher : <![CDATA[PT. Maju Malaqbi Makkarana ]]>
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DOI: 10.47353/ecbis.v4i2.287
<![CDATA[This study aims to analyze the effect of Human Resource Accounting (HRAC) disclosure on firm value, with financial performance as a mediating variable. This quantitative study uses secondary data in the form of annual reports and sustainability reports from 14 companies during the 2020–2024 period, with a total of 70 observations. HRAC disclosure is measured using the Human Resource Disclosure Index through a content analysis approach. Firm value is proxied by Net Asset Value (NAV) transformed into the natural logarithm, while financial performance is measured using ROA. Data analysis was performed using path analysis with SPSS software, and the Sobel test to examine the role of financial performance as a mediating variable. The results show that HRAC disclosure affects firm financial performance, but does not directly affect firm value. Financial performance is proven to affect firm value in a negative direction. The results of the Sobel test indicate that financial performance plays a significant role as a mediating variable in the relationship between HRAC disclosure and firm value. These findings indicate that HRAC disclosure affects firm value indirectly through financial performance. ASDM disclosure functions as supporting information and additional signals for investors, but is not yet able to become the main determinant in the direct formation of company value.]]>
<![CDATA[Impact of Financial Literacy, Investment Training, and Risk Attitudes on Investment Decisions: The Moderating Role of Self-Efficacy in Public University Students in Surabaya ]]>
<![CDATA[Bhakti, Ilham Dio]]>;
<![CDATA[Haryati, Tantina]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.917-934
<![CDATA[Purpose: This study aims to examine how financial literacy, investment training, and risk attitudes influence investment decisions among students of public universities in Surabaya, with self-efficacy as a moderating variable. Methodology: A quantitative approach was employed, with data collected from 100 students using a structured questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results: Financial literacy, investment training, and risk attitudes have a significant influence on investment decisions. Self-efficacy strengthens the influence of financial literacy and investment training on investment decisions but does not moderate the relationship between risk attitudes and investment decisions. Findings: The study highlights the role of self-efficacy as an important psychological factor that enhances financial decision-making among students. Novelty: This research introduces self-efficacy as a moderating variable, a relatively rare approach in studies exploring the relationship between financial literacy and investment decisions, especially among Indonesian students. Originality: The study presents a unique model that integrates cognitive, experiential, and psychological variables, emphasizing the significance of self-efficacy in financial behavior. Conclusion: The findings suggest that financial education programs should focus on enhancing self-efficacy to improve investment decision-making. Type of Paper: Empirical Research]]>
<![CDATA[Impact of Green Banking, Sustainability Report, and Enterprise Risk Management on Financial Performance ]]>
<![CDATA[Kuncoro, Dyas Aji]]>;
<![CDATA[Haryati, Tantina]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.6.2.1189–1197
<![CDATA[Purpose: This study analyzes the impact of Green Banking (GB), Sustainability Report (SR), and Enterprise Risk Management (ERM) on financial performance, proxied by Return on Assets (ROA). It aims to confirm the influence of these variables, reconcile inconsistent prior findings, and explain profitability fluctuations within Indonesia's banking sector. Methodology: Focusing on conventional commercial banks listed in the Inisiatif Keuangan Berkelanjutan Indonesia (IKBI) from 2019 to 2023, secondary data (annual and sustainability reports) were obtained from company websites. A purposive sample comprising 50 observational units was selected. Data analysis employed the Structural Equation Model-Partial Least Square (SEM-PLS) method with SmartPLS 4 software.. Results: GB and SR disclosure does not significantly affect financial performance. ERM disclosure, conversely, significantly and positively influences it.. Findings: This suggests short-term sustainability practices are not fully reflected in financial outcomes. ERM's positive impact highlights its role in corporate financial stability. Novelty: This research uniquely contributes by addressing prior inconsistencies and elucidating profitability variations within Indonesia's banking sector. Originality: It offers a comprehensive analysis of Green Banking, Sustainability Report, and Enterprise Risk Management in the specific context of IKBI-listed banks, providing new perspectives on their financial impact. Conclusion: GB and SR disclosure shows no significant short-term financial impact. ERM is a positive and significant determinant of financial performance in Indonesian conventional commercial banks. Type of Paper: Empirical Research paper]]>
<![CDATA[ADAPTASI SOFTWARE ACCURATE DALAM PENCATATAN DAN PEMBUATAN FAKTUR PEMBELIAN ]]>
<![CDATA[Muhammad Ken Rafly]]>;
<![CDATA[Tantina Haryati]]>
<![CDATA[ Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 2 (2025): Desember 2025 ]]>
Publisher : <![CDATA[PT. Media Edutama Nusantara ]]>
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DOI: 10.70197/jebisma.v3i2.150
<![CDATA[Penelitian ini bertujuan untuk menganalisis tingkat efektivitas dan efisiensi sistem informasi akuntansi dalam proses pencatatan pembelian pada divisi purchasing yang memanfaatkan software Accurate sebagai alat bantu utama. Pendekatan yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif, dengan sebelas informan yang terlibat aktif selama periode penelitian berlangsung, yaitu pada bulan April hingga Mei 2025. Data penelitian diperoleh melalui observasi langsung di lingkungan kerja, wawancara mendalam dengan pihak terkait, serta dokumentasi yang mendukung proses analisis. Hasil penelitian menunjukkan bahwa sistem pembelian berbasis software Accurate telah beroperasi sesuai dengan prosedur dan pedoman yang ditetapkan oleh perusahaan. Flowchart serta tahapan pencatatan pembelian yang dilakukan di divisi purchasing menggambarkan proses kerja yang sistematis, mulai dari pencatatan transaksi hingga pembuatan faktur pembelian. Penerapan sistem ini terbukti memberikan dampak positif terhadap peningkatan efisiensi dan efektivitas kerja, terutama dalam hal pengelolaan data pembelian bahan baku dan pengurangan risiko kesalahan pencatatan. Selain itu, penggunaan software Accurate juga mampu mengoptimalkan kinerja karyawan dengan mengurangi ketergantungan pada pekerjaan manual yang berulang. Dengan demikian, waktu dan tenaga kerja dapat dialihkan untuk kegiatan lain yang lebih strategis dan produktif. Secara keseluruhan, hasil penelitian ini menegaskan bahwa penerapan sistem informasi akuntansi berbasis Accurate memberikan kontribusi yang signifikan terhadap peningkatan kualitas administrasi keuangan dan efektivitas operasional perusahaan.]]>
<![CDATA[DETERMINAN KINERJA KEUANGAN PERUSAHAAN ENERGI: PENGARUH GREEN ACCOUNTING DAN CSR ]]>
<![CDATA[Rahmah, Dian Nailur]]>;
<![CDATA[Haryati, Tantina]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/7p7zjf20
<![CDATA[Studi ini difokuskan pada analisis efek dari green accounting dan CSR pada performa keuangan perusahaan energi yang listing di BEI (2019-2023). Green accounting direpresentasikan dengan variabel dummy yang didasarkan pada pengeluaran untuk lingkungan yang tercantum dalam publikasi tahunan dan publikasi keberlanjutan, sementara itu CSR diukur menggunakan indeks yang mengacu pada GRI Standards 2021. Pendekatan kuantitatif digunakan dengan memanfaatkan informasi keuangan yang didapatkan dari publikasi tahunan dan keberlanjutan. Sejumlah 12 industri digunakan sebagai sampel yang telah ditetapkan dengan purposive sampling method dari 86 perusahaan energi, kemudian dianalisa menggunakan software SPSS 27 untuk menguji korelasi antar tiap-tiap variabel yang kemudian ditemukan bahwa green accounting dan CSR berkorelasi signifikan positif pada performa keuangan yang ditentukan oleh seberapa besaran ROA. Temuan pada riset ini memperkuat hubungan pentingnya praktik keberlanjutan dalam mendukung performa keuangan sekaligus menegaskan peran tata kelola lingkungan dan social dalam meningkatkan legitimasi perusahaan di mata pemangku kepentingan serta dapat meningkatkan performa keuangan pelaku bisnis.]]>
<![CDATA[BIAYA LINGKUNGAN, CSR, INOVASI HIJAU, ERM TERHADAP NILAI PERUSAHAAN: ANALISIS PADA PERUSAHAAN MANUFAKTUR 2021-2023 ]]>
<![CDATA[Rabbani, Maharani Putri]]>;
<![CDATA[Haryati, Tantina]]>
<![CDATA[ Jurnal Akuntansi Vol 12, No 1 (2026) ]]>
Publisher : <![CDATA[Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo ]]>
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DOI: 10.35906/jurakun.v12i1.2485
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh biaya lingkungan, Corporate Social Responsibility (CSR), inovasi hijau, dan Enterprise Risk Management (ERM) terhadap nilai perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda menggunakan SPSS 30 terhadap 38 perusahaan manufaktur. Hasil penelitian menunjukkan bahwa biaya lingkungan tidak berpengaruh signifikan terhadap nilai perusahaan. CSR berpengaruh negatif dan signifikan terhadap nilai perusahaan. Inovasi hijau berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sebaliknya, ERM berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa investor masih memprioritaskan manajemen risiko dalam menilai perusahaan manufaktur Indonesia.Kata Kunci: Biaya Lingkungan; Corporate Social Responsibility; Inovasi Hijau; Enterprise Risk Management; Nilai PerusahaanABSTRACTThis study aims to analyze the effect of environmental costs, Corporate Social Responsibility (CSR), green innovation, and Enterprise Risk Management (ERM) on the firm value of manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. The research method uses a quantitative approach with multiple linear regression analysis using SPSS 30 on 38 manufacturing companies. The results show that environmental costs have no significant effect on firm value. CSR has a negative and significant effect on firm value. Green innovation has a negative and significant effect on firm value. Conversely, ERM has a positive and significant effect on firm value. These findings indicate that investors still prioritize risk management in valuing Indonesian manufacturing companies.Keywords: Enviromental Cost; Corporate Social Responsibility; Green Innovation; Enterprise Risk Management; Firm Value]]>
