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All Journal International Journal Of Science, Technology & Management (IJSTM) Jurnal Ekonomi Trisakti Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Ekonomics, Finance, and Management Studies
Regina J. Arsjah
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation

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Green Competitive Advantage Moderate:Environmental Performance, Corporate Image And Corporate Social Performance On Economic Performance Eksandy, Arry; Murtanto; Regina J. Arsjah
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.323

Abstract

This research aims to determine the effect of environmental performance, corporate image, and corporate social performance on economic performance with moderated by green competitive advantage partially on manufacturing companies in Indonesia. The population in this research is all manufacturing companies listed on Indonesia Stock Exchange during the period 2013-2017. The total samples tested were 13 companies selected by purposive sampling technique. Data type in this research use secondary data obtained from Indonesia Stock Exchange and site respectively of company being sampled. Data analysis technique use panel data regression with Eviews 9.0 program. The result indicates that environmental performance have a positive effect on economic performance and after moderated by green competitive advantage of environmental performance has a positive effect on economic performance with a larger coefficient value. Corporate image have no effect on economic performance but after moderated by green competitive advantage of Corporate image has a positive effect on economic performance. Corporate social performance have no effect on economic performance and after moderated by green competitive advantage of Corporate image also has not effect on economic performance.
EVALUASI IMPLEMENTASI PENGENDALIAN INTERN ATAS PELAPORAN KEUANGAN DAN PERAN INSPEKTORAT JENDERAL (STUDI KASUS PADA KEMENTERIAN X) Naimatuzzahroh; Regina J. Arsjah
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20794

Abstract

Berdasarkan Ikhtisar Hasil Pemeriksaan BPK terhadap laporan keuangan pemerintah pusat, diketahui masih terdapat kekurangan dalam sistem pengendalian intern meskipun Kementerian/Lembaga telah mendapatkan Opini Wajar Tanpa Pengecualian. Untuk itu, pengendalian intern atas pelaporan keuangan harus diimplementasikan bagi seluruh satuan kerja pemerintah. Kementerian X sebagai lembaga negara tidak terlepas dari kelemahan atas sistem pengendalian intern. Evaluasi implementasi PIPK dan peran Inspektorat Jenderal selaku pihak luar manajemen merupakan tujuan penelitian ini. Metode kualitatif digunakan pada penelitian ini. Wawancara, observasi, serta dokumentasi merupakan metode pengumpulan data yang dilaksanakan. Evaluasi dilaksanakan menggunakan PMK Nomor 17/PMK.09/2019. Hasil penelitian berupa evaluasi dan saran untuk peningkatan kualitas pengendalian intern atas pelaporan keuangan dan peran Inspektorat Jenderal dalam rangka memberikan nilai tambah dan mencapai tujuan organisasi. Kementerian X belum menerapkan seluruh tools pada PMK 17/PMK.09/2019 secara memadai, serta kebijakan internal terkait PIPK masih terdapat kelemahan dan perlu dievaluasi. Selain itu, penentuan akun signifikan belum ideal, penelitian ini memberikan rekomendasi akun signifikan. Inspektorat Jenderal belum sepenuhnya mengoptimalkan peran quality assurance. Penelitian ini memberikan usulan program kerja dan SOP reviu terhadap PIPK.
Pengaruh Green Finance, Green Accounting dan Aktivitas Tanggung Jawab Sosial terhadap Kinerja Keberlanjutan di Indonesia Meliyanti; Regina J. Arsjah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6644

Abstract

This study examines the influence of green finance, green accounting, and corporate social responsibility (CSR) activities on the sustainability performance of banking sector companies in Indonesia. Using the Random Effect Model (REM) with the STATA 17 software, and a sample of 13 publicly listed banking companies in Indonesia from 2019 to 2023, the results show that green finance and CSR do not have a positive impact on sustainability performance. In contrast, green accounting has a positive effect on sustainability performance. However, the results for all three variables were not significant, which contradicts previous studies. This discrepancy suggests that other factors may be influencing the sustainability performance of companies in the banking sector. The study highlights that the activities conducted by companies are not yet sufficient to optimally support sustainability performance.
PENGARUH SISTEM AKUNTANSI MANAJEMEN, MOTIVASI DAN AUDIT INTERNAL TERHADAP KINERJA MANAJERIAL DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMEDIASI Mubarak, Yusuf; Regina J. Arsjah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.2075

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Akuntansi Manajemen, Motivasi, dan Audit Internal terhadap Kinerja Manajerial dengan Ketidakpastian Lingkungan sebagai variabel mediasi. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan Partial Least Square (PLS). Uji validitas konvergen menunjukkan bahwa seluruh indikator memiliki nilai outer loading di atas 0.7, nilai communality dan Average Variance Extracted (AVE) di atas 0.5, yang menandakan seluruh indikator valid. Uji reliabilitas menggunakan Composite Reliability dan Cronbach’s Alpha menunjukkan nilai di atas 0.7, sehingga semua konstruk dinyatakan reliabel. Hasil analisis menunjukkan bahwa Sistem Akuntansi Manajemen, Motivasi, dan Audit Internal berpengaruh signifikan terhadap Kinerja Manajerial. Namun, Ketidakpastian Lingkungan tidak berpengaruh langsung terhadap Kinerja Manajerial. Uji mediasi melalui Sobel Test menunjukkan bahwa Ketidakpastian Lingkungan secara signifikan memediasi hubungan antara Sistem Akuntansi Manajemen, Motivasi, dan Audit Internal terhadap Kinerja Manajerial. Nilai R² sebesar 0.715 dan Q² sebesar 0.732 mengindikasikan model yang baik dan relevan secara prediktif. Temuan ini menegaskan pentingnya penguatan sistem informasi manajerial, dorongan motivasional, dan fungsi audit internal dalam meningkatkan kinerja manajerial, terutama dalam kondisi lingkungan yang tidak pasti. Kata Kunci: Sistem Akuntansi Manajemen, Motivasi, Audit Internal, Ketidakpastian Lingkungan, Kinerja Manajerial, Partial Least Square (PLS)
Co-Authors Meliyanti Mubarak, Yusuf MURTANTO Naimatuzzahroh