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All Journal International Journal of Artificial Intelligence Research Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Journal of Management and Leadership International Journal of Business Studies Jurnal STEI Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Keuangan Accounting and Finance Studies Media Ekonomi Inkubis: Jurnal Ekonomi dan Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Harsono Yoewono
Universitas Multimedia Nusantara
Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

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PENGARUH FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI TERHADAP PROFITABILITAS BANK: STUDI EMPIRIS PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020 Dwiningtyas, Citta Indiarti; Yoewono, Harsono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.2729

Abstract

Abstract” This study aims to analyze the capital adequacy ratio, non-performing loans, operating income operating expenses, loan to deposit ratio, firm size, net interest margin, DPK, inflation, and the exchange rate on bank profitability. This type of research is associative research. The data used for this research is data sourced from the financial statements of commercial banks that are listed consecutively on the Indonesia Stock Exchange (IDX) period 2016-2020. The type of data taken is banking financial statements. The data was obtained from the official website of the Indonesia Stock Exchange (IDX). The data obtained from the research results were analyzed using a regression analysis model with the help of the Eviews 10 program. The results showed that only the CAR, NPL, and NIM variables had a significant influence on the return on assets of commercial banks listed on the Indonesia Stock Exchange period 2016 – 2020. This is in accordance with the provisions because sufficient capital, a decrease in the number of non-performing loans, and a high level of bank effectiveness in managing company assets will be able to increase profitability. Then the BOPO, LDR, firm size, DPK, inflation, and exchange rate variables cannot have a significant effect on the return on assets of commercial banks listed on the Indonesia Stock Exchange period 2016 – 2020. Keywords: Capital Adequacy Ratio; Non Performing Loan; Operating Expenses Operating Income; Loan to Deposit Ratio; Firm Size; Net Interest Margin; Third Party Funds, Macroeconomics; Profitability
PENGARUH ARUS KAS OPERASI, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI Yoewono, Harsono; Roziq, Mohammad
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3434

Abstract

Abstract - This research aims to evaluate the impact of operational cash flow, profitability, and leverage on earnings management, by considering institutional ownership as a moderating factor. The data used in this analysis was obtained from financial reports periodically published on the IDX from 2020 to 2022. Financial reports are data that is collected. This information comes from the official IDX website. Consumer goods companies listed on the IDX for 2020–2022 are the population considered in this analysis. Regression analysis was carried out in this research using Eviews 10 software. The findings of this analysis state that operating cash flow has a negative effect on earnings management, profitability has a positive effect on earnings management, leverage has no effect on earnings management, institutional ownership cannot moderate the effect of operating cash flow on earnings management, institutional ownership cannot moderate the effect of profitability on earnings management, institutional ownership can moderate the effect of leverage on earnings management. Keywords: Operating Cash Flow; Profitability; Leverage; Profit Management; Institutional Ownership
A Systematic Literature Review of the Impact of Carbon Accounting Implementation on Sustainability Yoewono, Harsono; Roziq, Mohammad
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5377

Abstract

This study presents a systematic literature review examining the impact of carbon accounting implementation on sustainability within the context of sustainable finance. Employing the PRISMA methodology, 72 articles were identified from the Scopus and Google Scholar databases, with the 9 most relevant studies selected for further descriptive and thematic analysis. The findings indicate that carbon accounting implementation positively influences corporate sustainability by contributing to emissions reduction, enhancing transparency, and strengthening corporate reputation. However, several studies also highlight inconsistencies between carbon accounting practices and the intended sustainability objectives. This review underscores the critical importance of integrating carbon accounting into corporate reporting systems and business strategies to support the achievement of environmental and social goals. The findings also suggest promising avenues for future research, particularly concerning the role of regulatory frameworks, industry-specific contexts, and implementation challenges in developing countries.
Entrepreneurial Orientation and Entrepreneurial Intention in Generation Z: The Mediating Role of Entrepreneurial Education and Parenting Style Amanda Setiorini; Harsono Yoewono; Kane Evan
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.135

Abstract

Background: Youth unemployment in Indonesia remains a pressing challenge, demanding a paradigm shift from job seeking to job creation through entrepreneurship development. Objective: This study examines the mediating roles of Entrepreneurial Education (EE) and Parenting Style (PS) in the relationship between the dimensions of Entrepreneurial Orientation (EO) and Entrepreneurial Intention (EI) among Generation Z in Indonesia. Methods: A quantitative approach using SEM-PLS with SmartPLS 3.2.9 was applied to data collected from 327 university students. Results: The findings indicate that EE is a significant mediator and exerts a strong direct effect on EI. However, the mediating effect of EE is selective, operating only through the Proactiveness and Competitive Aggressiveness dimensions of EO. PS neither mediates the EO–EI relationship nor significantly predicts EI. Conclusion: The formal educational environment plays a more dominant role than the family environment in shaping EI among Generation Z. Institutions should design EE curricula that explicitly target Proactiveness and Competitive Aggressiveness. The model explains 44% of the variance in EI; future research should incorporate variables such as entrepreneurial self-efficacy and social support.
Co-Authors Agustinus, Stevanie Amanda Setiorini Ananto Prabowo Andi Anugrah Setiawan Tasrih Citta Indiarti Dwiningtyas Denok Sunarsi Diin Fitri Ande Dwiningtyas, Citta Indiarti Fachry Abda El Rahman Hisar Pangaribuan Kane Evan Kharisma Dewi Millenia Juliandari Roziq, Mohammad Satish Verenathan Stefanus Ariyanto Stevanie Agustinus Wing Wahyu Winarno