Article Per Year (5 Year)
p-Index From 2021 - 2026
11.707
P-Index
This Author published in this journals
All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Journal of Economics, Business, & Accountancy Ventura Jurnal Pendidikan dan Pemberdayaan Masyarakat MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Journal of Business and Behavioural Entrepreneurship Jurnal Pengabdian Pada Masyarakat Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi : Jurnal Studi Akuntansi dan Keuangan JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Jurnal Abdi Insani Jurnal Akuntansi dan Keuangan Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Sosial dan Teknologi International Journal of Engagement and Empowerment (IJE2) Interdisciplinary Social Studies MANAJEMEN Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Indonesian Journal of Multidisciplinary Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Social Science Jurnal Kendali Akuntansi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Business and Investment Review Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
I Gusti Ketut Agung Ulupui
Universitas Negeri Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

Published : 106 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 106 Documents
Search

 7   8   9   10   11 
THE EFFECT OF MANAGERIAL ABILITY, ENVIRONMENTAL PERFORMANCE, AND BOARD OF COMMISSIONERS ON CARBON EMISSION DISCLOSURE Padilah, Dela Nurul; Ulupui, I Gusti Ketut Agung; Zairin, Gentiga Muhammad
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide empirical evidence on the influence of managerial ability, environmental performance, and the board of commissioners on carbon emissions disclosure. The sampling technique used is purposive sampling. The secondary data utilized were obtained from annual reports and sustainability reports available on www.idx.com, the official websites of companies meeting the sample criteria, as well as from Refinitiv Eikon and the website of KLHK Indonesia. The analysis technique applied is multiple linear regression with panel data, using the EViews 12 software. The results of the study indicate that: (a) managerial ability has no effect on carbon emissions disclosure; (b) environmental performance has a positive effect on carbon emissions disclosure; and (c) the board of commissioners has a positive effect on carbon emissions disclosure.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Machfud Ropi Cahyadi; I Gusti Ketut Agung Ulupui; Gentiga Muhammad Zairin
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, kesulitan keuangan, dan leverage terhadap konservatisme akuntansi, dengan kepemilikan manajerial bertindak sebagai variabel moderasi. Penelitian ini berfokus pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2023. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan dari laporan keuangan yang telah diaudit. Temuan penelitian menunjukkan bahwa ukuran perusahaan memengaruhi konservatisme akuntansi secara negatif, sementara kesulitan keuangan dan leverage memengaruhinya secara positif. Kepemilikan manajerial terbukti memoderasi hubungan ini, memperkuat penerapan praktik akuntansi konservatif. Perusahaan yang lebih besar sering menghadapi tekanan untuk menyajikan kinerja keuangan yang optimis, yang mengurangi konservatisme dalam pelaporan mereka. Sebaliknya, perusahaan yang mengalami kesulitan keuangan dan yang memiliki leverage tinggi cenderung mengadopsi praktik akuntansi yang lebih konservatif untuk menjaga kredibilitas dan mengurangi risiko litigasi. Kepemilikan manajerial, sebagai cerminan saham manajemen di perusahaan, meningkatkan penerapan praktik ini dengan mempromosikan transparansi dan akuntabilitas yang lebih besar. Hasil ini menyoroti interaksi antara karakteristik perusahaan dan mekanisme tata kelola dalam mendorong transparansi dan pelaporan keuangan yang baik. Studi ini menawarkan wawasan praktis bagi regulator, investor, dan pemangku kepentingan lainnya dalam mengevaluasi praktik konservatisme akuntansi, khususnya dalam sektor infrastruktur. Studi ini menggarisbawahi pentingnya menyelaraskan insentif manajerial dengan tujuan perusahaan untuk memperkuat tata kelola.
ANALISIS FAKTOR YANG MEMENGARUHI PERILAKU PENGELOLAAN KEUANGAN PENGGUNA QRIS GENERASI Z Muhammad Faturachman; I Gusti Ketut Agung Ulupui; Dwi Handarini
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 6 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sikap keuangan, sosialisasi keuangan, efikasi diri keuangan, dan gaya hidup terhadap perilaku manajemen keuangan pada pengguna QRIS genarasi Z. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, sedangkan data dikumpulkan melalui penyebaran kuesioner dalam bentuk survei. Sebanyak 321 responden yang memenuhi kriteria berhasil dikumpulkan dan dianalisis menggunakan pendekatan Structural Equation Modelling berbasis Partial Least Square (SEM-PLS). Hasil analisis menunjukkan bahwa ketiga variabel independen memiliki pengaruh positif signifikan terhadap perilaku pengelolaan keuangan. Sedangkan, satu variabel independen memiliki pengaruh negatif signifikan trhadap perilaku pengelolaan keuangan. Berdasarkan temuan ini, responden dapat meningkatkan kesadaran dalam menggunakan QRIS mengenai pentingnya sikap, pengaruh lingkungan, keyakinan, dan kontrol diri agar lebih bijak dalam melakukan pengelolaan keuangan. Pengguna QRIS perlu memanfaatkan QRIS dengan bijak seperti dengan melakukan pencatatan keuangan sendiri melalui riwayat pengeluaran QRIS.
The DeLone and McLean Model on User Satisfaction of Academic Service Systems Gurendrawati, Etty; Sasmi, Aji Ahmadi; Ulupui, I Gusti Ketut Agung; Murdayanti, Yunika; Anwar, Choirul; Wahyuningsih, Ika Tri
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.8

Abstract

The purpose of this study was to see the perception of the use the educational service system at the Faculty of Economics, Universitas Negeri Jakarta, using the DeLone and McLean model. The samples of this study were final year students and graduate student with a purposive sampling technique and the data obtained through a questionnaire. The data used in this study is cross section panel data, which variables used are system quality, service quality and user satisfaction contained in the DeLone and McLean model. The mixed method made is obtained from the modification of the two models. Finding of result are there is a significant positive effect, between system quality and service quality on user satisfaction. And it was found the analysis there was a need for the development of the current system that can be analyzed using FAST (Framework for the Application of System Thinking), which is carried out in four phases are scope definition, problem analysis, demand analysis, and logical design.
Concept Model Research of Financial Psychology to SME Business Sustainability Oktariswan, Dony; Manurung, Adler Haymans; Ulupui, I Gusti Ketut Agung; Buchdadi, Agung Dharmawan
Interdisciplinary Social Studies Vol. 1 No. 8 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i8.191

Abstract

The study of Financial Psychology to SME Business Sustainability is one of the most efficient methods to improve Financial Psychology in doing business. The purpose of this study is to review and analyze the development of article publications with the evolution of research on Financial Psychology to SME Business Sustainability published from 2019-2021. Article analysis and search involves only themes with titles, abstracts, and keywords related to Financial Psychology and SME Business Sustainability from 2019-2021. Searches through the Scpous database are performed using TITLEABS-KEY. Article selection is adjusted by eliminating duplicates in the list of article type documents sourced from journals taken from the database using Harzing's Publish or Perish (PoP) and VOSviewer software. Based on the results of the analysis obtained research concept models in Financial Psychology formed from Financial Planning (Social factors and Economic factors), Behavior Finance (Psychological & Emotional and Factors Situational stimuli), Financial Literacy (Financial Knowledge and Household finance), Financial Inclusion (Government policy & regulation and Bank Stability). While Implementation Accounting from application, and SME Business Sustainability formed from SME Sustainability Performance. The subject area on the concept of the model was obtained from the disciplines of Economic, Econometrics and finance as many as 34 (42.5%) and Business, Management & Accounting amounted to 33 (41.25%).
ENHANCING ACCOUNTABILITY IN BUSINESS FUND MANAGEMENT: BUDGET PREPARATION TRAINING FOR INDRAMAYU MSMEs TO SUPPORT SDG 8 IN THE ERA OF GLOBAL COMPETITIVENESS Ulupui, I Gusti Ketut Agung; Utaminingtyas, Tri Hesti; Nindito, Marsellisa; Haryani, Putri; Utami, Karin; Bassae, Ridho Rambu; Wei, Andrew Saw Tek
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.249

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indramayu face significant challenges related to limited capital and financial literacy, hindering their ability to effectively manage business funds and access necessary financing. This community engagement program aims to enhance the financial literacy and accountability of MSME owners in Indramayu through a budget preparation training program. In collaboration with international partners from Universiti Malaysia Sabah, the program focused on providing practical training on financial management, including budgeting, cash flow management, and financial record-keeping. The initiative aligns with Sustainable Development Goal (SDG) 8, promoting inclusive and sustainable economic growth by improving the business practices of MSMEs. The program successfully improved participants' understanding of basic financial reporting and budgeting, with significant improvements in their ability to manage business funds using digital tools. By equipping MSMEs with the necessary skills, this initiative contributes to enhancing the competitiveness and sustainability of local businesses in a globalized market.  
Co-Authors AAGP WIDANAPUTRA Achmad Fauzi ACHMAD FAUZI Ade Puspita, Reni Suwandi Adi, Rahadiyan Harris Adisty, Fairuznissa Pelita Aditya Saputra Adler Haymans Manurung Affandy, Muhammad Agung Dharmawan Buchdadi Agung Wahyu Handaru Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alpi, Chicha Ayu Del Alryan Isra Kusnanto Alryan Isra Kusnanto Annisa Putri, Nadia Argie Destri Rahmani Ari Purwanti Ari Purwanti Ariyoto Karnen, Kresnohadi Armeliza, Diah Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Bahmid, Muhamad Naser Bassae, Ridho Rambu Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Chusnanik Mufidah Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Doda, Arief Alvierri Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati El Badry, Aminatud Dawa'a Emilia Fitriani, Emilia Erika Takidah Erika Takidah Erika, Novi Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadli Rahmansyah Faisal Labib Zulfiqar Faradifa, Nurul Farhan Fahrezi Gatot Nazir Ahmad Gentiga Muhammad Zairin Gentiga Muhammad Zairin Hamidah . Harya Kuncara Harya Kuncara Haryani, Putri Haryo Prakoso, Wisnu Hera Khairunnisa Hera Khairunnisa Hidayat, Rifka Fauzia Hubbansyah, Aulia Keiko I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Nyoman Trisna Supradnya Ida Bagus Wira Sanjaya Iffat Fakhriyyah As’ad Ika Febrilia Indah Muliasari Indah Muliasari Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Indra Satya Prasavita Amertha Intan Cahyani Isnawati, Maulida Julianty, Indira Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lianita Dian Rahmawati Lindira Sukma Dewi Machfud Ropi Cahyadi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Marsellisa Marsellisa Nindito Marsellisa Nindito, Marsellisa Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Faturachman Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muhammad Zulfikar Muliasari, Indah Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nadira, Syifa Nadira Nasution, Hafifah Ni Made Dwi Ratnadi NI MADE DWI RATNADI Ni Putu Desy Darmiari Novia Andhini Nuramalia Hasanah Nuramalia Hasanah Nurmalasari Oktariswan, Dony Padilah, Dela Nurul Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Puji Wahono Purnomo, Radian Rachmadi Putri Aliffia Putri Pratiwi Putu Ari Ratnadewi Putu Dewi Suryantari YS Putu Gde Mahendra Putra R, Tresno Eka Jaya Rachmadevi, Gita Astika Rasul, Dhea Kamila Ratna Anggraini Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridha, Nadya Salma Rifda Adila Rini Oktavia Rismawati Ruth Gabirella Apriliana Sasmi, Aji Ahmadi Shandy Aditya Shandy Aditya, Shandy Shifa Aurillya Sidharta Utama Silvana Syah Siti Fatimah Zahra Siti Fatimah Zahra Sri Zulaihati, Sri Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Utami, Karin Viulina, Audira Eri Wahono, Puji Wahyuningsih, Ika Tri Wei, Andrew Saw Tek Wibisono, Muhammad Satrio Widia Aryni Wihandoko, Imanuel Willy Cahya Sundara Wirawan, Vincent Wiyanti, Oktavia Ayu WP, Bima Fikri Anggareksa Yuniawati, Anisa Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf , Muhammad Zairin, Gentiga Muhammad Zakaria, Adam Zulfia Hanum Alfi Syahr