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All Journal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) SENTRI: Jurnal Riset Ilmiah Jurnal Manajemen, Akuntansi, Ekonomi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen dan Pemasaran Digital Jurnal Bisnis dan Ekonomi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Inovasi dan Pengembangan Hasil Pengabdian Masyarakat Revenue Journal: Management and Entrepreneurship Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Riset Ilmiah Jurnal Humaniora, Ekonomi Syariah dan Muamalah Siber International Journal of Digital Business Jurnal Ilmu Pendidikan Jurnal Kewirausahan dan Multi Talenta (JKMT) Journal of Economic and Economic Education International Journal of Innovation Research in Education, Technology and Management (IJIRETM)
Sudiantini, Dian
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Related Party Transactions and Accrual Earnings Management: The Role of Organizational Capital as a Moderator Rossa, Elia; Ali, Hapzi; Sudiantini, Dian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2535

Abstract

This study aims to test and analyze the effect of related party transactions on accrual earnings management which is moderated by organizational capital. This study uses manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2018-2021 using a purposive sampling method. A panel data approach was used to test the hypotheses of this study. The results of this study found that related party transactions had a positive and significant effect on accrual earnings management, while organizational capital cannot strengthen the effect of related party transactions on accrual earnings management. This study has important implications for the development of agency theory. This study shows that agency theory has an important role in creating information asymmetry between shareholders and company management. Information asymmetry triggers managers' actions to manage earnings on an accrual basis through the use of related party transactions. The aim is to improve company management performance, so that managers' motivation to obtain bonuses can be achieved.
Analisis kondisi pengolaham sampah laut dan peran pemangku kepentingan di kota manado Rendel , Debby Ch; Sudiantini, Dian
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1809

Abstract

Studi ini bertujuan untuk menganalisis kondisi pengelolaan sampah laut di Kota Manado dan mengevaluasi peran berbagai pemangku kepentingan. Penelitian ini menggunakan metode kualitatif deskriptif, dengan pengumpulan data melalui wawancara mendalam dengan perwakilan pemerintah, masyarakat, dan LSM, observasi lapangan, dan tinjauan pustaka. Temuan umum menunjukkan bahwa kondisi pengelolaan sampah laut masih sub-optimal, ditandai dengan dominasi sampah plastik dari sumber daratan, infrastruktur pengelolaan sampah yang terbatas, dan sistem daur ulang yang belum berkembang. Peran para pemangku kepentingan, termasuk pemerintah, masyarakat, LSM, dan sektor swasta, aktif tetapi masih terfragmentasi, kurang terkoordinasi, dan tidak terintegrasi ke dalam strategi sistematis yang komprehensif. Disimpulkan bahwa Kota Manado memerlukan pendekatan kolaboratif dan terpadu yang melibatkan penegakan peraturan, peningkatan infrastruktur, edukasi publik yang berkelanjutan, dan tanggung jawab produsen yang lebih besar untuk mengatasi masalah sampah lautnya secara efektif.
Digital economy and financial inclusion in reviving the national economy: A Management Strategy Sudiantini, Dian; Rizky, Putri Puspita; Hazarika, Anurag
Revenue Journal: Management and Entrepreneurship Vol 1 No 1 (2023): Revenue Journal: Management and Entrepreneurship (June)
Publisher : CV. Bimbingan Belajar Assyfa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61650/rjme.v1i1.245

Abstract

This research aims to analyze the role of the digital economy and financial inclusion in accelerating Indonesia's national economic recovery. With increased funding allocations for economic recovery, the Indonesian government is facing fiscal challenges, including diverting budget from the health sector. This research uses a qualitative research design with a literature review method to evaluate national economic recovery strategies. The focus of this research is on start-up companies and individuals with digital funding accounts. The research results show that a digital economic ecosystem supported by better financial inclusion can accelerate the process of national economic recovery. These findings emphasize the importance of developing integrated management strategies to support small and medium enterprises and expand access to digital financial services.
Co-Authors Adelia, Liza Affiyah, Nabella Nur Aisyah Anggraini, Yusrita Aldianto, Muhammad Alexander, Yanuar Amalia, Siti Nur Ambarwati, Annisa Dewi Andrian Ardyansyah, Luthfi Nur B Tarigan , Rio Agres Bagasasi, Faizal BR Kembaren, Lusitania Bungaran Saing, Bungaran Candra, Juli Danu, Julian Dian Kusuma Wardhani Dwi Saiful Qhozi, M Efendy, Bayu Enuddhia, Bima Ericson, Jose Fadhilah, Ernita Shafa Nur Fahrani, Haifa Faradilla, Winda Zylvi Fauzia, Nurul Fauziyah Mukti, Naely Febianti, Vira Firmansyah, Tegar Fitriyah, Khansa Aufa Fitriyah, Nadilla Fizikri, Bukhori Al Hafiz, Adhelia Yamilla Hanifah, Rizka Nurul Hapzi Ali Hazarika, Anurag Hendy Tannady Holil, Kudsi Isnaini , Nurul Jacynda, Alyaa Jessica, Thentyana Kresnadi, Muhammad Faisal Krisni , Askha Annisa Leni Rohida Maharani, Puspita Ayu Maharani, Suci Manrejo, Sumarno Maulydiawati, Maulydiawati Maya, Siti Meutia, Kardinah Indrianna MJ Renwarin, Joseph Mubina, Muhammad Fathan Narpati, Bintang Nazira, Nawfa Ayu Ningsih, Nova Astia Noprido , Noprido Nugroho, Galih Nurcahyani, Devi Nurhasanah, Shandra Dewi Nurlindah, Nurlindah Nurul Fatihah, Roisah Nur’aeni, Sabrina Okta Saputra, Andika Ottay, Merry Louis Permatasari, Selvia Annisa Piliyanto, Elsa Anggraeni Praditya Ardhana, Rafli Prastiwi, Lusiana Pratiwi, Rahmaliya Priatna , Wowon PUJI LESTARI Putri Setiawan, Salsabila Putri Yuki Anendra, Angel Putri, Cinka Amalia Putri, Dhea Silvia Ramadhania, Rismawati Ramiaji, Jiwo Rendel , Debby Ch Rhamdani, Ari Ria, Amanda Rizky, Putri Puspita Rony, Zahara Tussoleha Rossa, Elia Salsabila, Dewina Samsul Bachri, Samsul Santika, Elsa Sari, Rini Nurmila Sari, Rycha Kuwara Satria, Rico Sefita, Ananda Semesta Joned , Jiwa Banyu Setyakinasti, Sabrina Simamora, Dewi Anita Siti Habibah Sityowati, Adinda Supardi Supardi Supriyanto Supriyanto Syafei, Alfin Syahira, Naura Taufan, Moehammad Thamrin, Djuni Theresia Theresia Tobing, Frendi Tus, Rif’a Wibowo, Naura Shadiqah Wijayanti, Maylinda Willson, Michael Aris Xaverius Jordi Hanzdima, Fransiskus Yuliani, Zulfah Yunita, Evi