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All Journal AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia SEGMEN Jurnal Manajemen dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EL-MUHASABA Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JMM17: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Supply Chain Management Jambura Economic Education Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Jurnal Ilmu Pemerintahan Widya Praja Business and Finance Journal Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Information System, Applied, Management, Accounting and Research Dinamika Governance : Jurnal Ilmu Administrasi Negara Jurnal Proaksi JPSI (Journal of Public Sector Innovations) JASF (Journal of Accounting and Strategic Finance) eCo-Buss Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Proceeding of National Conference on Accounting & Finance Jurnal E-Bis: Ekonomi Bisnis RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Open Access Indonesia Journal of Social Sciences wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Layanan Masyarakat (Journal of Public Service) Journal of Management and Bussines (JOMB) Jurnal Bisnis, Manajemen, dan Ekonomi Nusantara Science and Technology Proceedings AKMENIKA Management of Zakat and Waqf Journal (MAZAWA)) International Journal of Community Service & Engagement Open Access Indonesia Journal of Social Sciences Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Behavioral Accounting Journal Sustainable : Jurnal Akuntansi Journal of Economics Development Issues jurnal administrasi politik dan sosial Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Jurnal Informatika Ekonomi Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Akuntansi dan Ekonomi Pajak: Perspektif Global Equity
Indrawati Yuhertiana
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Social Sciences Transportation Other

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Pengaruh Environmental, Social, Governance Terhadap Nilai Perusahaan Pertambangan Henoch Setyo Purnomo; Indrawati Yuhertiana
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.6801

Abstract

This research aims to analyze the influence of Environmental Social Governance (ESG), profitability, and leverage on the value of mining companies listed on the Indonesia Stock Exchange (BEI) in the 2020-2023 period. Company value is measured using Tobin's Q, while the independent variables include ESG score, Return On Assets (ROA) as a proxy for profitability, and Debt to Equity Ratio (DER) as a proxy for leverage. The research method used is quantitative with a panel data regression approach. The sample consists of 19 mining companies selected through a purposive sampling method. Research data was obtained from annual reports and company sustainability reports published during the research period. The research results show that ESG and leverage do not have a significant effect on company value, while profitability has a positive and significant effect on company value. This indicates that ESG implementation has not become a primary consideration for investors in assessing companies in the mining sector, and that company debt levels have not become a primary concern in making investment decisions. It is also known that a company's ability to generate profits is an important factor for investors.
Keuangan rumah tangga dalam pemenuhan gizi seimbang untuk mencegah stunting Widajantie, Tituk Diah; Yuhertiana, Indrawati; Wilasittha, Acynthia Ayu; Putri, Sofie Yunida
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 8, No 2 (2025): Mei
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v8i2.2583

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan kontribusi jangka panjang tentang pentingnya pengelolaan keuangan rumah tangga untuk memenuhi gizi seimbang dalam rangka menurunkan angka stunting di Indonesia. Kegiatan dilaksanakan dalam tiga tahap, antara lain kunjungan interaktif kepada keluarga dengan anak stunting, penyusunan buku edukasi dan resep masakan dengan budget terbatas, dan sosialisasi buku kepada masyarakat. Kunjungan interaktif bertujuan untuk mengetahui kondisi keuangan keluarga anak stunting untuk menentukan anggaran makanan bergizi keluarga. Penyusunan buku berisi tentang edukasi metode pengelolaan keuangan rumah tangga, gizi yang diperlukan untuk mengatasi stunting, dan resep masakan yang disesuaikan dengan anggaran rumah tangga hasil kunjungan. Sosialisasi buku berjudul “Strategi Keuangan Rumah Tangga dan Gizi Seimbang” untuk memberikan kontribusi jangka panjang dalam rangka mengatasi stunting. Kegiatan sosialisasi buku kepada masyarakat juga diapresiasi oleh peserta kegiatan. Ibu-ibu dengan balita yang hadir pada kegiatan tersebut akan menjadikan buku yang disusun oleh tim sebagai pedoman dalam mengelola keuangan rumah tangga dan mulai menganggarkan biaya untuk menyediakan makanan bergizi untuk putranya agar terhindar dari stunting. 
Kepatuhan PT.Giri Palma Dalam Memenuhi Wajib Pajak Muhammad Rayhan Maulidan; Indrawati Yuhertiana
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2014

Abstract

This study examines tax compliance at PT. Karya Giri Palma Furniture, one of the leading manufacturing companies in Indonesia, concerning tax regulations. Employing a qualitative descriptive approach, the study explores management understanding of tax regulations, tax reporting systems, and factors influencing tax compliance levels within the company. Findings indicate that factors such as business profile, industry dynamics, and psychological factors play crucial roles in taxpayer compliance behavior.
Peran Profesi Akuntan Dalam Meningkatkan Ketahanan Keuangan Di Era VUCA (Analisis Bibliometrik) Nabila, Bilqist; Yuhertiana, Indrawati
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7731

Abstract

This study aims to analyze the development of publications, trends, and dynamics related to the topic of the Accounting Profession and Financial Resilience in the VUCA (Volatility, Uncertainty, Complexity, Ambiguity) Era from 2020 to 2024. Additionally, it seeks to identify the scientific articles with the highest number of publications on this topic. Data was collected using the Publish or Perish application with the Google Scholar database. The implemented criteria included article titles, abstracts, and keywords within the 2020-2024 timeframe. The search process yielded 200 articles, which were then processed using VOSviewer software, resulting in 85 articles relevant to the topic of the Accounting Profession and Financial Resilience in the VUCA Era. Furthermore, through variable selection in VOSviewer, 24 variables were identified that relate to the role of the accounting profession in financial resilience in facing the VUCA era. This study highlights the positive development of publications on this topic, making it an interesting subject for further research.  
TREN DAN POLA PENELITIAN DALAM FINANCIAL TECHNOLOGY UNTUK MENINGKATKAN PENJUALAN UMKM : PERSPEKTIF BIBLIOMETRIK Salsabila, Fira Fatma; Yuhertiana, Indrawati
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 1 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i1.4401

Abstract

The internet has changed how people interact and get information. MSMEs have a hard time adopting fintech, which can cause problems like limited access to financial services, low levels of transaction efficiency, and difficulties in managing finances. This study looks at how publications on financial technology have developed.We used the Publish or Perish application with sources from Google Scholar to do a bibliometric analysis. We found 76 articles that we then analyzed using VOSviewer version 1.6.20 to create a visual map of the research. Research on financial technology in MSMEs is still important, especially because of technological developments that encourage MSMEs to continue adapting to the digital era.The relationship between financial technology and increased sales of MSMEs is a possible topic for future research. The study's limitation is that it only used the Publish or Perish application with the Google Scholar database. To improve the results, more keywords should be added in future studies.
Peran SDM dan Teknologi Informasi pada Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Subhi, Galan Nur; Yuhertiana, Indrawati
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2468

Abstract

Studi ini bertujuan untuk menganalisa pengaruh kompetensi sumber daya manusia (SDM) dan pemanfaatan Teknologi Informasi (TI) dalam penerapan Standar Akuntansi Pemerintahan berbasis akrual sebagai bentuk transparansi dan akuntabilitas pada era reformasi di Indonesia guna mewujudkan kepemerintahan yang memiliki Good Governance. Penelitian ini menggunakan metode Tinjauan literatur yang merupakan cara untuk mengidentifikasi, mengevaluasi, dan menafsirkan penelitian yang telah tersedia dan relevan dengan bidang atau topik tertentu. Berkembangnya tuntutan terhadap akuntabilitas dan juga kinerja pemerintah daerah menuntut pemerintah untuk menyajikan laporan keuangan secara akuntabel dan transparan dengan menggunakan basis akuntansi akrual. Penerapan basis akrual dapat diterapkan secara optimal dengan didukung oleh Sumber Daya Manusia dengan kompetensi memadai agar penyajian laporan keuangan yang dihasilkan akurat dan tepat waktu. Pemanfaatan teknologi informasi pun sangat menunjang terlaksananya basis akuntansi akrual yang optimal untuk menangani peningkatan jumlah transaksi yang besar. Hasil dari penelitian ini menyatakan bahwa SDM sangat berperan penting dengan didukung oleh pemanfaatan TI dalam keberhasilan penerapan SAP berbasis Akrual.
PENGARUH LITERASI KEUANGAN, REMITANSI, DAN PENERAPAN PENDIDIKAN KEUANGAN DIKELUARGA TERHADAP PENGELOLAAN KEUANGAN MAHASISWA ANAK PEKERJA MIGRAN INDONESIA Gandi Khandin Ratama; Indrawati Yuhertiana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15299

Abstract

Pada era globalisasi ini, peran pekerja migran Indonesia semakin penting dalam mendukung perekonomian keluarga di dalam negeri melalui pengiriman uang atau remitansi. Anak-anak dari pekerja migran menghadapi tantangan unik dalam mengelola keuangan mereka, terutama di lingkungan pendidikan tinggi. Dalam hal ini, literasi keuangan dan pendidikan keuangan yang diterima dari keluarga menjadi faktor krusial yang dapat memengaruhi kemampuan mereka dalam melakukan pengelolaan keuangan. Populasi dalam penelitian ini adalah mahasiswa anak pekerja migran Indonesia yang menerima beasiswa Adik tahun 2021 sejumlah 410. Teknik penggunaan sampling menggunakan purposive sampling denga rumus slovin dan diperoleh sampel sebanyak 80 sampel penelitian. Proses pengambilan data dilakukan dengan menggunakan kuesioner yang dibagikan melalui media grup WhatsApp. Pengujian hipotesis menggunakan alat uji Patial Least Square (PLS) versi 4.0. Hasil dari penelitian menunjukkan bahwa literasi keuangan, remitansi, dan Pendidikan keuangan dikeluarga memiliki peran dalam pengelolaan keuangan mahasiswa anak pekerja migran Indonesia.
Technology Constraints in Online Tax Payment: Case of Surabaya City Ailani Almira Hartono Putri; Indrawati Yuhertiana; Devy Sylvia Puspitasari
Journal of Economics, Business, and Government Challenges Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i2.83

Abstract

This study aims to explore in depth the application of the online system of payment of land and building tax (PBB). The research location is in a government office, the Surabaya City Financial and Tax Management Board (BPKPD). This study uses a qualitative method. Interviews were conducted with the intended informants, namely the Surabaya City BPKPD as the tax authorities, and also the citizen as Taxpayers (WP). Miles Huberman's approach is used to analyze data. Stages of research include data collection, then reduced, presented and verified, so as to obtain valid conclusions. Informants are chosen based on the information needs needed by researchers. It can be concluded that the web display of online tax payment services is considered attractive and able to optimize public services. Online service brainware factor namely Human Resources (HR) plays an important role in realizing online services. The hardware factor in the online system is quite good using a good computer, but the internet connection is complained about being slow. Online tax payments that can be done through ATMs and m-banking at three banks in collaboration with the Surabaya City BPKPD are still complained of being convoluted by taxpayers. Fear of making payments online makes taxpayers still pay cash at the teller. The changing of service systems from offline to online requires time for the community to adapt.
Business Sustainability of Food and Beverage Companies in The Asean Capital Market: The Role of Risk Management to Enhance Financial Resilience Makhnun, Intan Jauharul; Yuhertiana, Indrawati; Sundari, Siti
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.50805

Abstract

The purpose of this study is to analyze the effect of sustainability reports on financial resilience in food and beverage companies in capital market of ASEAN countries and analyze the role of Enterprise Risk Management in modifying effect of the relationship. The index used as a sustainability report guideline in this study is based on Global Reporting Initiative (GRI) 2021. Meanwhile, the index used to measure Enterprise Risk Management is using COSO - ERM. The population of this study are food and beverage industry companies listed on the stock exchange of each ASEAN country in 2022-2023. Companies that become samples are selected using purposive sampling method with certain criteria. The type of data used is secondary data. The results showed that sustainability reports had no effect on Economic Value Added, and Enterprise Risk Management had no role in moderating effect of sustainability reports on Economic Value Added. Although ERM is designed to reduce risk and increase stability, this study suggests that ERM may not be sufficiently integrated with sustainability initiatives to influence financial resilience as measured by EVA. Sustainability initiatives reported in the SR are more oriented towards long-term impacts related to environmental, social, and governance (ESG). Due to this difference in focus, ERM is often not directly involved in managing or measuring the effectiveness of sustainability initiatives, leading to a lack of synergy between two approaches. The implications of this study can help companies to pay more attention to sustainability practices and strengthen risk management to improve financial resilience.
Studi Literature: Good Governance dan Ketahanan Keuangan pada Organisasi Nirlaba Wahyu Setiyarso, Reinka Sekar; Yuhertiana, Indrawati
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26387

Abstract

Non-profit organizations must apply good governance principles. This is because the organization must become a professional organization by applying these principles. The implementation of good governance will improve financial control in the organization's operations. The purpose of this study is to determine the extent of the development of research on good governance in non-profit organizations in order to maintain the financial stability of the organization. This research is a literature review research that uses bibliometric methods to map previous research with a time span of 2020 to 2024. After the selection process using Microsoft Excel, a total of 43 articles were obtained, then the data will be analyzed through the VOSviewer ver.1.6.20 application. The results of the keyword restriction process are then grouped into 3 clusters, such as organization, transparency, good corporate governance. The results of the mapping carried out also show that good governance in non-profit organizations is still rarely researched so that the author hopes that this mapping can become and add information for future researchers on the topic of good governance in non-profit organizations. Researchers can analyze the implementation of good governance and what obstacles or obstacles the organization faces in its implementation.
Co-Authors - Hwihanus Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Adelita Paramastri Ailani Almira Hartono Putri Ailani Almira Hartono Putri Ajeng Puspa Wardani Alfi Ardiyanti Ananda Faticha Putri Ananda Riana Wulansari Widjanarko Andira Sucianah Andreansyah Firman Maulana Anggraeni Nur Siswiraningtyas Anggraeni Nur Siswiraningtyas Ardi Hamzah Arif Al Furkhon Arista Pratama Arsilo Sofyan, Donny Aulia Rahmawati, Aulia Aurelio Dicky Suwanto Avy Luthfiana Azishanindya Listivaniputri Azzah Arrafi Bilqist Nabila Zahra Cindy Meilia Corina Joseph Cornelia Permatasari Corry Natasha Patrioty dan Donny Arsilo Sofyan Devan Maulana Akbar Devy Sylvia Puspitasari Dewi Suryanita Pratiwi Dhani Ichsanuddin Nur Dhani Ichsanudin Diah Hari Suryaningrum Dian Islamiatus Sa'diyah Dian Islamiatus Sa'diyah Dominikus Bobby Dwi Setyawan Dwi Suhartini Dwi Suhartini Elizabeth Simatupang Elizabeth Simatupang Endah Susilowati Endang Sholihatin Erna Dwi Setyawati Estevania Angel Gloria Faiz Marwan Prayoga Faiza Rahma Dita* Famia Septa Dinda Alfia Farida, Ajeng Eka Farida, Ajeng Eka Fatma Yunita Aprilia Febrianti, Tania Ferdy Achmad Triwahyudi Firnanda, Puspita Dwi Fitri, Anindo Saka G. S. Budiwitjaksono Galan Nur Subhi Gandi Khandin Ratama Gideon SB Gideon Setyo Budiwitjaksono Handayani, Dwi Lia Helmy Sukiswo Henoch Setyo Purnomo Herindraningrum, Farah Faadillah Hero Priono Hero Priono Hero Priono Himmah, Ika Faiqotul Ignathia Martha Hendrati Invony Dwi Aprilisanda Izaak, Wilma Cordelia Jasilah, Jasilah Julianto Harsono, Eddy Kartika Vania Putri Luluk Desva Fitriah Maheran Zakaria Makhnun, Intan Jauharul Maria Yovita R Pandin Mirna Mendrofa Mohamed, Nafsiah Monica Mega Puspa Muchammad Thoriqul Ulum Muhammad Faisal Bachmid Muhammad Rayhan Maulidan Musahadah, Musahadah Musahadah, Musahadah Nabila, Bilqist Nadzah, Savinathul Nafis, Rafina Waiyun Nanang Haryono Nanda Wahyu Indah Kirana Nareswari, Sita Histri Nareswari, Sita Histri Novitasari, Susan Novitasari, Susan Oktaria Nysa Wardani Oktaviana Dewi, Ika Oryza Tannar Partoyo Partoyo Partoyo Qonita Nur Azizah Ramadhan, Brian Bayu Ramadhini Wahyuningrum Reza Afrizal Rachman Rida Perwita Sari Rilah, Fitri Nur Rina Moestika S Rina Moestika Setyaningrum Risandra, Marcelina Salsabila Rizal Amanullah Romaisyah, Luqita Safiah Allisa Salsabila, Fira Fatma Sandra Dwi Maharani Oktafiana Santro Junio Sitanggang Saputri, Dina Wahyu Satria, R Adhi Satrio, M. Dimas Selma Putri Safira Shafira Salwa Zahrani Sherly Alifah Citrayanti Sherly Alifah Citrayanti Simatupang, Elizabeth Siswiraningtyas, Anggraeni Nur Sitanggang, Santro Junio Siti Sundari Siti Sundari Sity Nur Aisiyah Soeparlan Pranoto Sofie Yunida Putri Sri Hastuti Sri Hastuti Srika Anggiria, Kristanti Subhi, Galan Nur Sucahyati, Diarany Sukarno, Gendut Sukirmiyadi, Sukirmiyadi Sukiswo, Helmy Wahyu Sulistiana, Heny Suwandi Suwandi Syarifah hatijah Tania Febrianti Tannar, Oryza Tannar, Oryza Tituk Diah Widajantie Tri Ratnawati Tri Ratnawati Vanydyah Koesmarni Vicky Vendy Wahyu Setiyarso, Reinka Sekar Wati, Seftin Fitri Ana Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja Yesica Arinda Damayanti Yuli Yanti Wulan