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All Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Penelitian Ekonomi Akuntansi (JENSI) Akuntansi'45 EKONOMIKA45 Brilliant International Journal of Management and Tourism (BIJMT) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis International Journal of Economics (IJEC) Lead Journal of Economy and Administration Journal of Management and Social Sciences Jurnal Mutiara Ilmu Akuntansi KENDALI: Economics and Social Humanities ARMADA : Jurnal Penelitian Multidisiplin Manajemen Kreatif Jurnal Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa FINANCE : International Journal Of Management Finance International Journal of Economics, Management and Accounting Jurnal Ekonomi, Manajemen, Akuntansi Harmony Management: International Journal of Management Science and Business Brilliant International Journal of Management and Tourism International Journal of Economics and Management Research
Maria Yovita R Pandin
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Penerapan Digital Accounting Dalam Membangun Keunggulan Bersaing Pada UKM Kec. Benowo Surabaya Roy Hanafi; Hazzar Al Oktha Rahmatika; Salsabila Aprilia; Maria Yovita R Pandin
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1678

Abstract

Tujuan dari penelitian ini dengan menggunakan metode deskriptif kualitatif adalah untuk mengetahui penerapan digitalisasi akuntansi pada akuntansi UKM di Kecamatan Benowo Kota Surabaya, dan memahami pentingnya digitalisasi pada UKM. Karena pemahaman dan penerapan digitalisasi akuntansi memudahkan UKM untuk mencatat atau menyajikan laporan keuangan dan menciptakan keunggulan kompetitif bagi UKM. Populasi yang digunakan dalam penelitian ini adalah UKM yang ada di Kecamatan Benowo Kota Surabaya, dan pengambilan sampel dilakukan dengan kuesioner sebanyak 10 UKM. Hasil survei menunjukkan bahwa masih ada beberapa UKM yang belum menerapkan sistem akuntansi digital. karena kurangnya pemahaman terhadap informasi yang diterima untuk mengimplementasikan sistem. Namun, beberapa UKM telah berhasil menerapkan sistem digitalisasi akuntansi ini.
Analysis of the Effect of Stock Portfolio Diversification with the Markowitz Method Approach to Portfolio Risk and Return on Idxbumn20 Index Stocks Refi Tri Anika; Nabila Febriyana; Siti Maisyaroh; Maria Yovita R Pandin
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.154

Abstract

The purpose of this research is to examine the Effect of Stock Portfolio Diversification with the Markowitz Method Approach to Portfolio Risk and Return on IDXBUMN20 index stocks. This research is a qualitative descriptive research. The subject population consists of 20 stocks of the IDXBUMN20 stock segment listed on the IDX for the period January 2019 to December 2022. IDXBUMN20 contributions from the Indonesia Stock Exchange are used as the main example. at least 4 years. The results of the study show that diversification can increase returns and reduce risks seen in AGRO stocks have a risk of 33% and BRIS 24% with diversification successfully reduced to 19.33% and in ANTM stocks have an expected return of 2.94%, BMRI 1.03% and TINS 0.97% with diversification successfully increased to 3.21%.
Analysis of Environmental Reporting Costs, Renewable Energy Adoption Costs, and Waste Minimization Costs on Environmental Performance Widyatna, Ariyanta Dany; Mahendra Wisnu W; Suhendro Sosro JK; Samsul Arifin; Ahmad Arif; Maria Yovita R Pandin; Hwihanus
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1672

Abstract

This research examines the relationship between environmental reporting costs, renewable energy adoption costs, waste minimization costs, and environmental performance in Indonesian manufacturing companies. Using a quantitative methodology with multiple linear regression analysis on panel data from 45 manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period, this study investigates how these three environmental cost dimensions affect overall environmental performance outcomes. The regression analysis results show that environmental reporting costs (β = 0.412, p < 0.05) and waste minimization costs (β = 0.385, p < 0.05) have a statistically significant positive relationship with environmental performance, while renewable energy adoption costs (β = 0.156, p > 0.05) show a positive but insignificant relationship. The model explains approximately 78.4% of the variance in environmental performance (Adjusted R² = 0.784), with an F-statistic of 34.89 (p < 0.001), indicating that these cost variables collectively represent substantial drivers of environmental performance. This research contributes to understanding how strategic environmental investments lead to measurable environmental outcomes, particularly relevant for developing countries like Indonesia pursuing sustainable industrial development goals.
The Role of Carbon Risk Perception, Accountant Behavioral Compliance and Sustainability Mindset on the Accuracy of Carbon Performance Reporting Gusti Meinar Girda Ariani; Syahrani Syahrani; Maria Yovita R Pandin; Amiartuti Kusmaningtyas
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 4 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i4.470

Abstract

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.
The Effect of Global Diversification, Exchange Rates, and Interest Rates on the Performance of Mixed Mutual Funds in Indonesia Maria Yovita R Pandin; Alif Fa’is Nurfadila; Ahmad Fauzan Aditama; Dewa Wahyu Ananta; Rio Anggara Putra; Anas Ramdani Putra Kurnaedi
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.1082

Abstract

This study aims to analyze the effect of global diversification, exchange rates, and interest rates on the performance of mixed mutual funds in Indonesia during the period 2020–2024. The method used is a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique, using secondary data from the Financial Services Authority, Bank Indonesia, and Bareksa. The sample consists of three mixed mutual fund products that meet the criteria of portfolio data completeness, net asset value, and performance report publication. The results show that exchange rates have a positive and significant effect on mutual fund performance, indicating that exchange rate fluctuations play an important role in determining changes in portfolio returns. The global diversification variable proved to have no significant effect, illustrating that exposure to international markets has not provided stable benefits in improving the performance of mixed mutual funds. Interest rates also did not show a significant effect because the composition of mixed portfolios was able to withstand the impact of monetary policy changes. Simultaneously, the three independent variables were able to explain 66.7 percent of the variation in mixed mutual fund performance, indicating that macroeconomic dynamics and portfolio strategies have an important contribution in influencing the performance of this collective investment instrument.
Volatilitas Pendapatan terhadap Ketahanan Keuangan Petani di Desa Tegalrejo Blitar Pasca Pandemi Covid-19 Arma Yuli Fitriasari; Filzah Primardiningtyas; Rafa Syahrul Amrulloh; Maria Yovita R Pandin
Journal of Management and Social Sciences Vol. 2 No. 3 (2023): August : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i3.380

Abstract

Economic activity in Indonesia affects the level of state income. One sector that makes a large contribution to national income is the agricultural sector. In addition, this sector also contributes in terms of absorbing labor in the provision of food and provision of raw materials. Thus, this article discusses how the Covid-19 pandemic can affect the rise and fall of the financial resilience of farmers, the volatility of income before and after the pandemic, especially for farmers in Tegalrejo Village, Blitar Regency. The purpose of this research is to find out how farmers maintain their economy amidst storms such as Covid-19, transition, pests. The method of analysis used is descriptive qualitative by conducting interviews with farmers to obtain data. From the objectives and methods that have been used, it is known that every farmer in Tegalrejo Village has different income from one another, especially when the Covid-19 Pandemic hit and after the pandemic. In addition, many factors also affect the rise and fall of farmers' income.
Co-Authors Adinda Nibros Zahira Fasya Ahmad Arif Ahmad Fauzan Aditama Ajeng Rossantika Sari Alhabsyi, Amru Alif Fa’is Nurfadila Allesia Putri Wijaya Sutikno Amiartuti Kusmaningtyas Anandio Triartomo Anas Ramdani Putra Kurnaedi Argaleka Ayu Candraningsih Ari Setyo Wati Arma Yuli Fitriasari Arswarani Leonica Awalita Ariyani Sujarno Ayu Dwi Jayanti Beata Sakristi Sarni Daariin Dewi Nabiilah Deby Shintawulan Fransiska Delila Pandora Harlacxienty Dewa Ayu Chittanirmala Mahadharma Dewa Wahyu Ananta Dita Fitriani Djuma’iyah Dyah Putri Agustin Erinda Salma Imani Esti Sumirat Fabiola Latifah Basjah Feby Galih Saputra Felix Chandra Pranoto Filzah Primardiningtyas Fitri Dwi Anggraini Fitri Sulistiyana Gita Lidyawati Safitri Grabiella Afe Glorya Gusti Meinar Girda Ariani Hanif Dwi Hastungkara Hazzar Al Oktha Rahmatika Hwihanus Imeltiana Imeltiana Indhira Ridho Abdhilla Indri Widya Wulandari Jelita Prakasita Handi Dhaneswara Kurnia Illa Allodya Dinara Luthfi Tri Hardina Mahendra Wisnu W Maria Dinda Ayu Rosari Luruk Seran Mayrilin Kayla Dedyanti Meilita Rizkynanda Mohammad Fajar Saputra Naafika Rachma Rozani Nabila Febriyana Nabilah Febriyanti Nanda Lutfiah Cahya May Salva Nanda Pinandita Novia Oktaviani Febrilia Novita Rahmawati Nur Faiza Nur Imroatus Sholikah Octavia Dwi Sagita Sari Pramita Studiviany Soemadijo Primardiningtyas, Filzah Putri Nadiya Puspitasari Rafa Syahrul Amrulloh Raga Herma Pranata Refi Tri Anika Rio Anggara Putra Roy Hanafi Sabrina Nova Ashara Salsabila Aprilia samsul arifin Sandari, Tries Ellia Siti Ambar Mukti Puji Lestari Siti Lailatus Saidah Siti Maisyaroh Slamet Riyadi Suhendro Sosro JK Sunia Apriyono Syahrani Syahrani Thesalonika Djumaifin Titus Gustiagung Grace Widya Arta Veren Putri Shamaya Vivi Armadhani Vunky Syahrial Widya Novita Sari Widyatna, Ariyanta Dany