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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Nusantara Medical Science Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) KARYA: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Balance: Jurnal Ekonomi
Sari Andayani
UPN “Veteran” Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Green Accounting, Sustainability Report Disclosure, dan Green Investment terhadap Kinerja Keuangan Ayuningtias, Puput Mia; Andayani, Sari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8155

Abstract

The operational activities of the basic materials sector in Indonesia have a significant environmental impact while affecting the company's financial performance. However, the implementation of sustainable practices as a strategy to mitigate environmental risks and improve financial performance is still limited and has not been implemented consistently. This study aims to analyze the influence of green accounting, sustainability reporting, and green investment on the company's financial performance. The population in this study includes basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period with a research sample of 20 companies selected based on certain criteria. The analysis method used was panel data regression with the help of Stata software version 17. The results of the empirical analysis show that green accounting and sustainability reporting do not have a significant influence on financial performance. Meanwhile, green investment has a negative and significant effect on financial performance. These findings indicate that while sustainability practices are gaining attention, not all green initiatives contribute positively to financial performance in the short term. Investor preferences are still focused on traditional financial indicators. In addition, the implementation of sustainability practices also requires considerable initial costs and is still considered voluntary implementation. These findings are expected to contribute to the development of the literature and assist stakeholders in optimizing sustainability practice strategies.
The Effect of Auditor Independence, Good Corporate Governance, and Audit Quality on the Integrity of Financial Reporting (Case Study of Banking Sector Companies Listed on the Indonesia Stock Exchange in 2019-2023) Kristianto, Daniel Efrian; Andayani, Sari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7306

Abstract

The era of globalization has had a significant impact on the world of finance and banking. However, this also challenges companies, including improving the integrity of the financial statements. The Indonesia Stock Exchange (IDX) issued a financial statement integrity in 2020-2023 regarding the inconsistency of several banks in presenting their financial statements. The institution most adversely affected by fraud is the financial and banking industry at 41.4%. This loss is caused by investor distrust which makes companies in this sector lose money due to fraudulent financial statements. Based on this phenomenon, financial reporting is required to be disclosed with integrity. Many factors can affect the integrity of financial statements such as auditor independence, good corporate governance, and also the quality of the audit performed by the company. This study aims to examine the effect of auditor independence, independent commissioners, managerial ownership, institutional ownership, audit committees, and quality of audits on the integrity of financial reporting. The object studied was banking sector companies listed on the IDX in 2019-2023 with a sample of 115. The research method used was multiple linear regression analysis to identify the relationship between the independent variables on the dependent variable.
EFEKTIVITAS PENGGUNAAN APLIKASI VISUAL HOTEL PROGRAM TERHADAP PENGOLAHAN DATA PENDAPATAN BANQUET EVENT ORDER DALAM MENCEGAH FRAUD Aurelia , Fadhila; Andayani, Sari
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 11 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Fraud dalam industri perhotelan merupakan masalah serius yang dapat menyebabkan kerugian finansial dan merusak reputasi hotel. Penelitian ini mengeksplorasi efektivitas aplikasi Visual Hotel Program (VHP) dalam mengelola data Banquet Event Order (BEO) dan mencegah fraud. Metode penelitian kualitatif digunakan dengan mengumpulkan data primer melalui wawancara dengan staf hotel bagian Supervisor Banquet dan data sekunder dari dokumentasi hotel. Hasil penelitian menunjukkan bahwa implementasi VHP meningkatkan transparansi, akses informasi, dan pemantauan transaksi secara real-time, serta mengurangi kejadian fraud. Analisis data sekunder mengindikasikan peningkatan integritas dan akurasi data transaksi setelah implementasi VHP. Dengan fitur audit trail dan pemantauan transaksi yang efisien, VHP mampu mendeteksi dan mencegah aktivitas kecurangan lebih baik. Meskipun Menghadapi tantangan dalam proses implementasi, manfaat yang diperoleh jauh lebih besar, terutama dalam peningkatan efisiensi operasional dan kepuasan tamu. Implementasi VHP dapat menjadi langkah strategis bagi hotel dalam mencegah fraud dan meningkatkan kualitas pengelolaan acara.
The Impact of Financial Performance and Audit Opinion on the Stock Price of Technology Companies Wibowo, Andrea Safina; Andayani, Sari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2611

Abstract

The technology company's commitment to growth and sustainability has placed it in a favorable position for potential development on the stock exchange. This research examined how return on equity, net profit margin, debt-equity ratio, price-earnings ratio, and audit opinion influence stock prices. The study used quantitative methods and focused on companies in the technology sector listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023. The analysis involved double linear regression using SPSS version 25 software. Using purposive sampling, the study selected 18 technology sector companies based on specific criteria, resulting in 72 samples for analysis. The study revealed that return on equity (ROE), price-earnings ratio (PER), and audit opinions have a significant impact on stock prices. In contrast, net profit margin (NPM) and debt-equity ratio (DER) does not impact the stock prices.
Pengaruh Pendidikan Keuangan Di Keluarga Dan Teman Sebaya Terhadap Perencanaan Keuangan Pribadi Farhan Rizqullah, Muhammad; Andayani, Sari
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The purpose of this study was to test and prove the effect of financial education in family and peers on personal financial planning. This research applies a "quantitative approach". The information collected in this study used "primary data" collected through questionnaires and disseminated through social media. The sample in this study used "S1 Students of the Faculty of Business Economics class of 2019 to 2022 UPN "Veteran" East Java". Sample selection using the proportionate stratified random sampling method. The test tool in this study is to use SPSS version 26. The results of this study show that financial education in the family has a significant effect on personal financial planning, while peers have no significant effect on personal financial planning.
Pengaruh Investment Opportunity Set dan Profitability terhadap Earnings Quality Yuniar, Gading Tio; Andayani, Sari
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2378

Abstract

This research on manufacturing firms listed on the Indonesia Stock Exchange in 2020-2022 aims to test the investment opportunity set, and profitability then see its effect on earnings quality. The quantitative method was chosen and applied in this paper. The research data comes from secondary data collected from the annual financial statements of the companies studied. The purposive sampling technique is used in sampling in this study. After the criteria were determined, a sample of 82 companies over three years was collected, resulting in a total of 246 data. SPSS 26 software was used to apply the multiple linear regression analysis technique. This research shows that investment opportunity set affects earnings quality positively and significantly and profitability affects earnings quality negatively.
Accounting Students Perceptions on Factors Affecting Career Choices: (Study at STIE Perbanas Surabaya) Cahyadi, Donny Dwi; Andayani, Sari; Suryaningrum, Diah
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.63

Abstract

A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
Pengaruh Kepemilikan Asing terhadap Nilai Perusahaan Ramadhani, Arum; Andayani, Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1341

Abstract

Firm value is a measure of a business's performance that is derived from supply and demand dynamics in the stock market and is reflected in the stock price. Good corporate performance is reflected in a high firm value, and foreign ownership is one aspect that influences firm worth. Using a sample of primary consumer goods sector companies listed on the IDX from 2017 to 2022, this study seeks to ascertain the effect of foreign ownership on firm value, as assessed by Tobin's Q. The hypothesis is tested using a simple linear regression analysis, and the findings demonstrate that foreign ownership positively affects Tobin's Q, a measure of firm value. This study suggests that in addition to concentrating on financial conditions, businesses need take other aspects into account in order to retain the stability of their value.
Analysis of Efficiency and Effectiveness of Realization of Regional Revenue and Expenditure Budget at Bpkad Surabaya Aprillia, Natasya Putri; Andayani, Sari
Jurnal Ekonomi Balance Vol. 18 No. 2 (2022): Desember 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.9617

Abstract

The purpose of this study was to analyze and determine the level of quality of local government financial performance as measured by the ratio analysis of the efficiency of regional spending and the effectiveness of regional income on the realization of the Surabaya City Budget. This research uses descriptive quantitative research. The data used in this realization research is secondary data in the form of 2017-2020 regional budget income and expenditure reports obtained from Badan Pengelolaan Keuangan Dan Aset Daerah Kota Surabaya, using the financial ratio analysis method of regional expenditure efficiency and the effectiveness of local revenue. The results show that the financial performance of the Surabaya City Government at the level of regional expenditure efficiency during the 2017-2020 fiscal year period with criteria is quite efficient, because the management of the regional budget does not exceed 100%.The financial performance of the Surabaya City Government at the level of effectiveness of local revenue during the 2017-2020 fiscal year period with very effective criteria, where the percentage of the effectiveness ratio is above 100% on average
Co-Authors Adelia, Dian Nuningrum Afif, Hilmi Wildan Aprillia, Natasya Putri Assegaf, Syarifah Nurul Yanti Rizki Syahab Aurelia , Fadhila Aurelion, Candra Ayuningtias, Puput Mia Cahyadi, Donny Dwi Dewantari, Aliya Zhalsabilla Dewi, Fitriani Sandra Dzulfiadevi, Alifa Endah Susilowati Fadilah, Aidha Kurnia Wardhani Farhan Rizqullah, Muhammad Hartono Putra, Galih Abisatya Kirana, Nanda Wahyu Indah Kristianto, Daniel Efrian Leilani, Ailsa Belinda Madaharsa, Abhyasa Sulthan Meylawati, Adelia Putri Mistika Zakiah Mochammad, Taufiq Nurjannah, Eka Fitri Pamungkasari, Shandra Agusti Pramesty, Meilinda Putri, Diana Rizki Cahyani Qisthi, Dianelita Asyifa Rachmadeka, Alfian Ramadhani, Arum Rista, Raharka Prismadifa Safalas, Malta Dirga Shabiihah, Anudya Dhiya Sofie Yunida Putri Suryaningrum, Diah Wibowo, Andrea Safina Yuniar, Gading Tio Yunita, Asmiasih