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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa FEB Wacana, Jurnal Sosial dan Humaniora Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Manajemen JRABA Reviu Akuntansi, Keuangan, dan Sistem Informasi JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Erwin Saraswati
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY FINANCIAL PERFORMANCE AND FIRM VALUE (An Empirical Study on the Manufacturing Companies Listed at Indonesia Stock Exchange (IDX) in 2011) Gabriela Vidiananda; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.377 KB)

Abstract

The objective of this research is to observe the influence of Corporate Social Responsibility (CSR) to financial performance and firm value. The company financial performance is measured by using Return on Asset (ROA) and firm value is measured by Tobin’s Q. This research applies two control variables, those are: SIZE and leverage. As the samples of this research are 69 manufacturing companies listed at Indonesia Stock Exchange (IDX) in 2011 that are obtained  by using purposive judgment sampling method. The testing result with multiple linear regression test shows that Company Social Responsibility (CSR) has influence to company financial performance and firm value. The analysis result also show that SIZE as a control variable does not give influence to financial performance but it influence firm value. On the other hand, leverage as a variable control gives influence to both financial performance and firm value.   Keywords: Corporate Social Responsibility, financial performance, firm value, SIZE, leverage.
The Influence of Financial Performance on Economic Growth Through The Budget Effectiveness of Regional Government in East Java Budi Lutfitra Wisada; Erwin Saraswati; Wuryan Andayani
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i2.54678

Abstract

This research aims to empirically test the independent variables Autonomy, Liquidity Ratio and Solvency Ratio which are estimated to influence the dependent variable Economic Growth through the Intervening Variable Budget Effectiveness. The data collection method uses the census method by taking all samples of 228 Regency and City Government Financial Reports throughout East Java Province during the 2017-2022 fiscal year. The data analysis technique used in this research is a quantitative method with the Positivism Paradigm. The analytical methods used in this research are Descriptive Statistics, Classic Assumption Test, Coefficient of Determination Test, Regression Analysis, Hypothesis Testing and Sobel Test using SPSS 27. The research results are show that Autonomy and Liquidity Ratios have a positive and not significant effect on Economic Growth partially. Meanwhile, the Solvency Ratio has a negative and insignificant effect on Economic Growth. Autonomy, Liquidity Ratio and Solvency Ratio have a positive and insignificant effect on Economic Growth through the intervening variable budget effectiveness. The Stewardship Theory, which holds that the regional government will endeavor to serve and perform to the best of its ability for the benefit of the larger community, is supported by this research. This research also contributes to providing input to Regional Heads in East Java to be able to manage finances effectively and efficiently and to be able to produce and manage financial resources and PAD independently by making maximum use of existing resources in the region to increase the production of goods and services. society, GRDP and regional economic growth.
MSMEs in Digital Transformation: Determinants of QRIS E-Payment Acceptance Fauziah, Farah; Made Sudarma; Erwin Saraswati
Jurnal Manajemen Vol. 29 No. 2 (2025): June 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v29i2.2681

Abstract

This study is using a combination of TAM and TPB to explore the intention to use QRIS electronic payments among SMEs in Malang. The sample was collected through a survey and a representative sample of 155 SMEs was obtained. This study used SEM-PLS to analyze the construct model. The results stated that perceived usefulness, subjective norms and digital literacy significantly affect the intention to be using QRIS electronic payments. The results also show that intention to use QRIS and digital literacy significantly affect digital transformation. Interestingly, perceived convenience has the opposite effect in this study. Other factors influencing the adoption of electronic payments by SMEs and their impact on digital transformation should be explored in the future. This study should help to understand and enrich the theoretical framework so that it can be applied to increase the use of digital payments QRIS and increase digital transformation in the SME sector.
Analisis Ketepatan Penetapan Tarif Layanan Rawat Jalan Poli Penyakit Dalam Melalui Perhitungan Unit Cost dengan Pendekatan Activity Based Costing (Studi Kasus Rumah Sakit Universitas Brawijaya) Maghfiroh, Nur Rahmadhona Shobiqatul; Erwin Saraswati
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9471

Abstract

This study is motivated by the potential mismatch between bundled service tariffs and the actual costs incurred by hospitals, particularly in the Internal Medicine Outpatient Clinic, which has a high patient volume and contributes significantly to hospital revenue. The problem examined in this study is the calculation of unit costs for services in the Internal Medicine Outpatient Clinic at Universitas Brawijaya Hospital using the Activity-Based Costing (ABC) method. This research employs a qualitative research method with a case study approach. The sampling technique used is purposive sampling of five types of services with the highest frequency. Data were collected through interviews, observations, and documentation studies of the hospital’s financial and operational data. The analysis was conducted by identifying activities, determining cost drivers, accumulating costs for each activity center, and calculating the unit cost of each service. The results indicate that the unit costs calculated using the ABC method for all services studied are lower than the prevailing tariffs, with an average difference of 41.05%. These findings suggest the presence of overpricing in service tariffs, which may reduce competitiveness and public interest. This study concludes that the Activity-Based Costing method is able to provide more accurate cost information as a basis for determining hospital service tariffs.
Optimizing Financial Performance and The Value of Energy Companies Through the Implementation of Enterprise Resource Planning Devli Ananda Putra; Erwin Saraswati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.421

Abstract

This research evaluates the effect of Enterprise Resource Planning (ERP) implementation on the financial performance and firm value of energy sector companies listed on the Indonesia Stock Exchange. The research background highlights the importance of the ERP system's role in upgrading operational efficiency and company productivity, especially in the energy sector, which plays a vital role in national economic growth. This research examines the relationship between ERP and two dependent variables (return on investment and Tobin's Q), while controlling for company size, leverage, and company age. This research uses secondary data from the financial statements and annual reports of energy sector companies listed on the IDX between 2019 and 2022, and analyzes them using multiple linear regression. The findings indicate that ERP implementation has a significant positive effect on the ROI of energy sector companies, but does not affect the Tobin's Q ratio. These findings support the Resource-Based View theory, have implications for investors and company management, and help fill gaps in the existing literature.
Co-Authors Abdul Ghofar Aditya Meazza Yudhistira Agung Rakhmat Alvi Syahri Ramadhan Anggri Nastiti Asmaul Janah Bambang Subroto Budi Lutfitra Wisada Cynthia Jayanti Devli Ananda Putra Doan Tegar Prastyawan Endang Mardiati Erny Dwi Jayanti Eva Choirul ‘Ulya Fauziah, Farah Fia Rahma Firli Hidayat Gabriela Vidiananda Galih Prasetiyo Hanung Eryadi Prasetya Kartika Septiary Pratiwi Musa Made Sudarma Maghfiroh, Nur Rahmadhona Shobiqatul Mohammad Yamin Muhamad Fahminuddin Rosyid Ni Made Dwi Jayanthi Prasida Nurul Husna Roekhudin, Roekhudin Wuryan Andayani Yulia Manda Sari