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All Journal Wahana Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Primanomics : Jurnal Ekonomi & Bisnis Distribusi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Haryati, Tantina
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
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Pengaruh CSR dan GCG terhadap Kinerja Keuangan Perusahaan dengan Manajemen Laba sebagai Variabel Mediasi Sihotang, Diva Amelia; Tantina Haryati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4609

Abstract

This study aims to examine the effect of Corporate Social Responsibility and Good Corporate Governance on the financial performance of technology sector companies listed on the IDX with earnings management as a mediating variable in the 2019-2022 period. The type of research used is a quantitative approach. The number of samples in this study were 13 companies with 4 years of observation period selected using purposive sampling method. The analysis and hypothesis testing used is PLS-SEM using SmartPLS software. The results showed that CSR and GCG variables were able to influence financial performance and earnings management. Earnings management variables cannot affect the company's financial performance. Earnings management cannotmediate the relationship between CSR and GCG on financial performance. The conclusion of this study is that bothCSR and GCG play an important role in improving the company's financial performance. Companies committed tosocial responsibility and good governance mechanisms tend to be financially healthier. On the other hand,earnings management practices are often practiced but do not have a significant impact on financial performance.
Sikap Keuangan dan Pengaruhnya terhadap Perilaku Keuangan Gen Z di Surabaya: Peran Literasi Keuangan dan Fintech Waninghiyun, Vidya Hangialevi; Haryati, Tantina
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135118

Abstract

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
Pengawasan Internal terhadap Pengelolaan Kas dan Monitoring Anggaran pada PT Yekape Surabaya Putranti, Fani Anggraeni; Tantina Haryati
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 4 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i4.5796

Abstract

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.
Analisis Penerapan Key Audit Matters (KAM) Sesuai Dengan Standar Audit 701 terhadap Peningkatan Kualitas Audit: Literatur Review 2022-2024 Wijayanti, Nanda Debi; Haryati, Tantina
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 1 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i1.3826

Abstract

Key Audit Matters (KAM) is a very significant matter in auditing an entity's financial statements that are communicated by the auditor in the audit report. KAM is not a separate opinion or an indication that there is material misrepresentation, but the result of the auditor's professional discussion on the complexity of the audit. KAM focuses on crucial areas and material risks. Because KAM explains several things that are very crucial for the company, so not all audit report results apply KAM properly. This study examines the analysis related to the implementation of Key Audit Matters (KAM) in line with the 701 Audit Standard and its effect on the quality of the audit results produced. The methodology used includes a literature review, facilitated through the use of Google Scholar. The data obtained have undergone qualifications, covering 2022-2024, maintaining a thematic focus and coherent discourse with this study. Furthermore, this data is subject to analytical supervision. The findings of the investigation regarding the implementation of Key Audit Matters (KAM) in accordance with Audit Standard 701 reveal its impact on the quality of the audit results produced. The implementation of KAM has a beneficial effect on audit results, making it more informative and reliable for the decision-making process. KAM assists auditors in identifying issues that require disclosure in accordance with SA 701, thereby improving the transparency and communicative efficacy of audit reports for stakeholders. However, the disclosure of KAM also presents significant risks for companies related to the confidentiality of company data. Therefore, professional communication is needed in compiling and implementing KAM.
ANALISIS PROSEDUR AUDIT ATAS KAS DAN SETARA KAS DALAM MENDETEKSI RISIKO FRAUD DI ERA DIGITAL Fitri Nur Komariyah; Tantina Haryati
Jurnal Media Akademik (JMA) Vol. 4 No. 1 (2026): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/01v96y93

Abstract

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.
PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, DAN CARBON EMISSION DISCLOSURE TERHADAP PROFITABILITAS Dwi Wulandari, Natalia; Haryati, Tantina
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.816

Abstract

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
The Role of Financial Performance in The Relationship Between Human Resource Accounting Disclosure and Company Value Noviani, Siti Alya; Sundari, Siti; Haryati, Tantina
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.287

Abstract

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.
Impact of Financial Literacy, Investment Training, and Risk Attitudes on Investment Decisions: The Moderating Role of Self-Efficacy in Public University Students in Surabaya Bhakti, Ilham Dio; Haryati, Tantina
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.917-934

Abstract

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
Impact of Green Banking, Sustainability Report, and Enterprise Risk Management on Financial Performance Kuncoro, Dyas Aji; Haryati, Tantina
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1189–1197

Abstract

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
ADAPTASI SOFTWARE ACCURATE DALAM PENCATATAN DAN PEMBUATAN FAKTUR PEMBELIAN Muhammad Ken Rafly; Tantina Haryati
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 2 (2025): Desember 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i2.150

Abstract

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.
Co-Authors Acynthia Ayu Wilasittha Aini, Septina Nur Alyaa Ashiilah Setiawan Anam, Sahrul Anggraeni, Eirene Dewi Anidya Rahma Anisa Hanif Fadia Hayya Arnez Cendana Bhakti, Ilham Dio Budiwitjaksono, Gideon Setyo Cendana, Arnez Cintia Sinaring Sinanding Dinda Kama Dita Dwi Wulandari, Natalia Eirene Dewi Anggraeni Eka Purna Yudha Elsa Sabrina Agustia Elyana Putri Nur Fitri Endah Susilowati Fabiola Dinda Effendi Fadhiatus Zahro Farizah Nur Amalia Fatima Thuzahra Febrian Eka Candra Wicaksana Fikri Azhari Ramadhani Firman Eka Putra Fitri Nur Komariyah Galuh Candra Mustika Dewi Gandini, Aulia Hayyin Rizki Utami Ika Faradilla Purwaningrum Januar, Muhammad Kiki Jelita, Fernanda Putri Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Kuncoro, Dyas Aji Kusnadi, Sal-Sabilla Narita Kusuma, Titis Widya Marshanda, Almira Yasmin Maulana Herlambang Melindah Seviona Mifta Wardhani Putri Mochamad Sulthan Firdaus Muhammad Ken Rafly Muhammad Kiki Januar Nanda Wahyu Indah Kirana Naufal Bayu Ardhana Niken Handayani, Rukmining Tias Noviani, Siti Alya Nur Aisyah, Fara Sahira Pusparini, Dinda Ayu Puspasari, Marchsyta Dwi Putra, Firman Eka Putranti, Fani Anggraeni Putri, Parwanti Nuryoko R. Muh. Syah Arief Atmaja Wijaya Rabbani, Maharani Putri Rafli Syahrul Hikam Rahma, Anidya Rahmah, Dian Nailur Rahmania, Siti Khodijah Ramdania, Anisa Nur Refdy Radhinka Firza Rohmah, Mufidatur Sahrul Anam Salsabila, Anisa Sihotang, Diva Amelia Silalahi, Olivia Yunita Singgih Alfiyahya Siti Salzabila Faizaroh Aizy Siti Sundari Soffi Marisha Yuliani Sofie Yunida Putri Syaqna Salsabila Putri Sylvia Martha Tacfia Fitri Handayani Tauristasari, Lila Ulfa Puspa Wanti Widodo Vicky Vendy Waninghiyun, Vidya Hangialevi Wardhana, Ferdy Widyanti, Rara Anggita Salsabila Wijayanti, Nanda Debi Wulandari Hidayanti Yanti, Anisyah Firda Yulita Dwi Nuraini Zahra, Bilqist Nabila Zsalzsabila Izzatunnisa Zulkarnain