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All Journal Jurnal Reviu Akuntansi dan Keuangan JDM (Jurnal Dinamika Manajemen) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EKUITAS (Jurnal Ekonomi dan Keuangan) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi JASS (Journal of Accounting for Sustainable Society) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) BUDGETING : Journal of Business, Management and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Jurnal PKM Manajemen Bisnis Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi dan Keuangan Formosa Journal of Sustainable Research (FJSR) Asean International Journal of Business Jurnal Mahasiswa Mengabdi (JIMAWAbdi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) TOFEDU: The Future of Education Journal International Journal of Economics, Management and Accounting Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Innovative and Creativity Asian Journal of Social and Humanities
Ruhiyat, Endang
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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THE INFLUENCE OF FUNDING AND RESEARCH AND DEVELOPMENT DECISIONS ON THE VALUE OF COMPANIES WITH PROFIT GROWTH AS MODERATION Yusuf Hendrawan; Endang Ruhiyat; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.384

Abstract

This study aims to obtain empirical evidence of the influence of Funding Decisions and Research and Development on Company Value with Profit Growth as a moderation. This type of research is quantitative associative. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 78 companies with 390 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through eviews ver-12. Based on the t-test, it is known that the variables of funding decisions affect the value of the company and research and development do not affect the value of the company. Meanwhile, profit growth can moderate the influence of funding decision variables on company value and profit growth cannot moderate the influence of research and development on company value.
SHARE OFFERING PERCENTAGE MODERATES THE RELATIONSHIP BETWEEN UNDERWRITER'S REPUTATION, LEVERAGE AND AUDITOR'S REPUTATION WITH UNDERPRISING Erly Nur Awalia; Sugiyanto; Endang Ruhiyat
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.426

Abstract

Underpricing is formed by a condition where on average the initial share price is lower than the share price in the secondary market. The aim of this research is to test and analyze the influence of underwriter reputation, leverage and auditor reputation on the occurrence of underpricing moderated by the share offering percentage. The type of data used is secondary data from companies conducting an IPO on the Indonesian Stock Exchange. The population of this research are companies that experienced underpricing during their initial public offering. The sample for this research was taken using a purposive sampling technique, resulting in sample data of 169 companies. The analytical methods used are statistical analysis, classical assumption testing, hypothesis testing, and moderating regression analysis assisted by the EViews12 program. The results of this study show that underwriter reputation, leverage, auditor reputation have effect on underpricing, the share offering percentage moderate underwriter reputation, leverage, auditor reputation and underpricing.
THE INFLUENCE OF MEDIA PUBLICATIONS, ENVIRONMENTAL PERFORMANCE, LEVERAGE AND INDUSTRY TYPE ON CARBON EMISSION DISCLOSURE Marheni; Holiawati; Endang Ruhiyat
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.456

Abstract

Carbon emissions are the release of carbon gas into the atmosphere, which can arise as a result of a company's operational activities. Disclosure of carbon emissions is a form of responsible practice for environmental aspects carried out by companies. However, there are still companies that do not disclose carbon emission disclosure items. This research aims to examine the influence of Media Publications, Environmental Performance, Leverage and industry type on Carbon Emission Disclosure in energy sector companies listed on the Indonesia Stock Exchange. This research uses an associative quantitative approach. The type of data used is secondary data obtained from www.idx.co.id and the company website. The population in this research is Energy Sector Companies Registered on the IDX for the 2019 - 2023 Period. Meanwhile, the sample for this research was determined using a purposive sampling method so that 20 sample companies were obtained. The analytical method used is Panel Data Model Regression analysis. Data analysis used EViews version 12. The results of this research show that Media Publications, Environmental Performance and Leverage influence Carbon Emission Disclosure, while Industry Type has no influence on Carbon Emission Disclosure. It is hoped that this research can be used as additional information in making investment decisions, especially on environmental performance variables that influence the disclosure of carbon emissions. The limitations of this research are shown by the Adj R-Squred size of 18%. Therefore, it is recommended that future researchers re-examine other factors that have the potential to be determinants of carbon emissions disclosure besides the research variables.
PENGARUH ENVIRONMENTAL DISCLOSURE, INSIDER OWNERSHIP DAN UKURAN PERUSAHAAN TERHADAP FIRM PERFORMANCE Cahyani, Yenni; Ruhiyat, Endang; Holiawati, Holiawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i2.1068

Abstract

This study aims to examine and analyze the effect of Environmental Disclosure, Insider Ownership and Firm Size with Leverage as a Control Variable on Firm Performance. This research is a type of quantitative research using secondary data in the form of an annual report of 50 population of Industrial sector companies listed on the Indonesia Stock Exchange during 2017-2022 with a total of 120 observational data. The data analysis method in this study was carried out using Panel Data Regression Analysis using the statistical tool e-views 9 and obtained results that partially Envirometal Disclosure and Leverage have an effect on Firm Performance while Insider Ownership and company size have no effect on Firm Performance while simultaneously Envirometal Disclosure, Insider Ownership and Firm Size with Leverage as a Control Variable on Firm Performance.
THE EFFECT OF SUSTAINABILITY ACCOUNTING ON FINANCIAL PERFORMANCE WITH TRANSPARENCY AS A MODERATOR Charly Manurung; Endang Ruhiyat; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.475

Abstract

This study was conducted to see the influence of sustainable accounting on the financial performance of companies with transparency as a moderator in financial sector companies listed on the Indonesia Stock Exchange from 2020 – 2022. This study uses secondary data with a sample of 129 companies selected by the purposive sampling selection method. The analysis used in this study is a panel data regression test using the EViews 12 program. The results of this study show that sustainable accounting has an effect on the company's financial performance as measured by ROE (Return On Equity) but does not affect ROA (Return On Assets) and ROI (Return On Investment) and transparency moderates the relationship between sustainability accounting and ROE and ROI but transparency does not moderate the relationship between sustainability accounting and ROA.
DAYA TARIK INVESTOR MEMODERASI HUBUNGAN GROWTH OPTION DAN STRATEGI BERSAING DENGAN KINERJA KEBERLANJUTAN (Studi Empiris Pada Perusahaan yang Terdaftar Index Kompas 100 Periode 2019 - 2023) Rosana, Andri Murti; Holiawati; Ruhiyat, Endang
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15546308

Abstract

The purpose of this study is to test and analyze Investor Attractiveness Moderates the Relationship between Growth Option and Competitive Strategy with Sustainability Performance in companies listed on the Kompas 100 Index for the period 2019-2023. This study uses observational data from 100 companies and a sample of 35 companies from the Kompas 100 Index listed on the Indonesia Stock Exchange from 2019 to 2023. The data used are secondary data in the form of financial reports and sustainability reports of sample companies. Hypothesis testing is carried out using a panel data linear regression model and moderating regression analysis with Eviews 12 software. The results of this study indicate that Growth Option does not have a negative effect on Sustainability Performance, Competitive Strategy has an effect on Sustainability Performance, Investor Attractiveness does not moderate the relationship between Growth Option and Sustainability Performance. Investor Attractiveness does not moderate the relationship between Competitive Strategy and Sustainability Performance. This finding indicates that although investor attractiveness can reflect market perceptions of a company's potential, this factor has not been able to strengthen the influence of internal variables such as growth options and competitive strategies on sustainability performance. This is due to the dominance of short-term profit motives among Indonesian capital market investors, who have not fully integrated sustainability aspects into the investment decision-making process. Therefore, companies need to show investors the importance of developing adaptive and sustainable strategies, which not only provide short-term but also long-term financial benefits for investors, and not only prioritize financial benefits, but are more complete by integrating social and environmental aspects. This study provides an important contribution to the development of sustainability management literature and corporate strategy, especially in the context of the Indonesian capital market. Keywords: Investor Attraction, Growth Options, Competitive Strategy, Sustainability Performance
The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals Endang Ruhiyat; Nurmala Ahmar; JMV. Mulyadi; Harnovinsah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4116

Abstract

This study aims to examine the effect of human resource competence (HR), information technology utilization, and internal audit on the quality of financial statements in Public Service Agency Hospitals (BLU Hospitals). This study uses a quantitative approach with multiple linear regression analysis, involving financial statement data from 13 BLU hospitals located in Jakarta, Tangerang, and Bogor in 2022. Independent variables include HR competencies, information technology utilization, and internal audit, while control variables include age, length of service, education, and gender. The results showed that HR competence has a positive and significant effect on the quality of financial statements, especially in terms of timeliness of submission and reliability of the information presented. The use of information technology has a significant effect on the efficiency and accuracy of the financial reporting process, which supports increased transparency. Internal audit significantly affects the quality of financial statements by ensuring compliance with regulations, the effectiveness of the internal control system, and the minimization of material errors. Control variables, such as education and length of service, showed a moderate relationship to financial statement quality, but were not dominant compared to the main variables. This study makes a practical contribution by suggesting continuous training programs to improve HR competencies, adoption of more sophisticated financial information systems, and strengthening the internal audit function.
Pencatatan Sederhana untuk Meningkatkan Efisiensi dan Efektifitas Pengelolaan Keuangan pada UMKM Jawara Bojongsari Depok Indawati, Indawati; Anggraini, Anggun; Ruhiyat, Endang
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1511

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving the local economy, yet many still struggle with effective financial management due to a lack of basic bookkeeping skills. This community service activity (PKM), titled "Simple Bookkeeping to Improve the Efficiency and Effectiveness of Financial Management for UMKM Jawara Bojongsari", aimed to address these challenges by equipping MSME actors with practical knowledge of simple financial recording methods. The program was conducted in April 2025 in Bojongsari Subdistrict, Depok City, and involved 15 lecturers from Universitas Pamulang as facilitators. A total of 25 MSME participants from the Jawara (Jaringan Wirausaha) Bojongsari network took part in the training. The implementation methods included material presentations, hands-on practice, group discussions, and Q&A sessions. As a result, participants gained a better understanding of financial recording practices such as income and expense tracking, ledger preparation, and basic financial planning. The activity significantly increased participants' financial awareness and confidence in managing their businesses. This PKM program demonstrated that structured and practical financial education can contribute positively to improving the financial literacy and operational efficiency of local MSMEs.
PENGUNGKAPAN DIMENSI LINGKUNGAN DAN SOSIAL MEMODERASI HUBUNGAN KINERJA KEUANGAN DAN PERSISTENSI LABA DENGAN EARNINGS RESPONSE COEFFICIENT (Studi Empiris Perusahaan Sektor Energi Tahun 2019 – 2023) Bagus Riyanto, Muhammad Fathan; Holiawati; Ruhiyat, Endang
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15220257

Abstract

The purpose of this research is to examine and analyze the moderation effect of Environmental and Social Disclosure on the relationship between Financial Performance and Earnings Persistence with the Earnings Response Coefficient in Energy Sector Companies from 2019 to 2023. This study uses observational data from 145 companies, identifying a sample of 29 companies listed in the Indonesia Stock Exchange during the period. The data employed consists of secondary data in the form of financial statements and sustainability reports of the sampled companies. Hypothesis testing is conducted using a panel data linear regression model and moderating regression analysis with Eviews 12 software. The results of this research indicate that Financial Performance has an effect on the Earnings Response Coefficient. Earnings Persistence also influences the Earnings Response Coefficient. However, Environmental and Social Disclosure does not moderate the relationship between Financial Performance and the Earnings Response Coefficient. Likewise, Environmental and Social Disclosure does not moderate the relationship between Earnings Persistence and the Earnings Response Coefficient.These findings highlight that companies with consistent earnings and good transparency are more appealing, especially in the context of market uncertainty. Conversely, Environmental and Social Disclosure appears to be less relevant for short-term investment decision-making, given that investors tend to focus more on immediate financial results. Therefore, investors are advised to prioritize companies that demonstrate stable financial performance and maintain earnings, in order to enhance the potential return on investment. Keywords: Environmental and Social Disclosure, Financial Performance, Earnings Persistence, Earnings Response Coefficient.
INFLUENCE OF BUSINESS GROUPS, TAX PLANNING AND GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT IS MODERATE BY OWNERSHIP OF CONTROLLING SHARES IN COMPANIES MERCHANT TO THE JAKARTA ISLAMIC INDEX 70 Marnija; Holiawati; Endang Ruhiyat
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.316

Abstract

The aim of this research is to examine the influence of Business Groups, Tax Planning and Good Corporate Governance on Earning Management, moderated by Controlling Share Ownership. This type of research uses associative quantitative methods, which emphasize hypothesis testing through measuring research variables with numbers and analyzing data using statistical procedures. This research uses panel data. The objects of this research are companies that are members of the Jakarta Islamic Index 70 which are listed on the BEI for the 4 years 2020-2023. In this research, nonprobability sampling was used with a saturated sampling technique so that there were 70 samples and 280 observation data. This data analysis uses Panel Data Regression Test and Moderated Regression Analysis (MRA). The results of this research include that the Business Group and Tax Planning variables have no effect on Earning Management, while Good Corporate Governance has an effect on Earning Management. Meanwhile, the results of the Moderation test show that Controlling Share Ownership is able to moderate the relationship between Business Groups and Earning Management. Meanwhile, Controlling Share Ownership is unable to moderate the relationship between Tax Planning and Good Corporate Governance on Earning Management.
Co-Authors Abdul Hadi Adhitia Hermawan, Rangga Afridayani, Afridayani Ahmad Rifai Ahmad Rifai Amar Galih Anastasia Awa Andi Muhammad Yasin Andini, Andini Anggi Amalia Putri Anggraini, Anggun Anggun Anggraini Anggun Putri Ramadhan Aris Sanulika Aris Sanulika Astri Melani Rizky Bace Arliati Tunliu Bagus Riyanto, Muhammad Fathan Cahyani, Yenni Charly Manurung Dani Rahman Hakim, Dani Rahman Didi Sujadi Doringin, Ferry EKA SEPTIANI Erly Nur Awalia Fanji Muchlisina Faza Anggrainiy Hakim, Dzaki Taufiqul Hardila, Ika Hari Stiawan Harnovinsah Harnovinsah Haussain Irsyad, Achmad Dias Hayati, Siti Hendrik Napitupulu Hendro Waryanto Heni Pujiastuti Holiawati Holiawati Holiawati Holiawati Holiawati, Holiawati Ilman Fazrin Indah Sari, Dessy Indawati Indawati Indawati, Indawati Irna Handy Irpan Irpan Islam Ali Akbar Ismanto, Juli Jaenudin Jaenudin JMV. Mulyadi Juli Ismanto Kharina Windi Yohana Sari Kixi Oktapiani Kurniawan, Muhammad Erick Lasmaria Yohana Manalu Listiya Ike Purnomo Luh Gede Arieska Dianthy Mahfudyanto, Akhirul Marheni Mariati Mariati Marjohan, Masno Marnija Masno Marjohan Mohammad Mahsun Mohammad Sobarudin Muhamad Ridho Muliawati, Kristina Ika Napisah, Napisah Nofryanti Nugrahani, Sulih Nur Andika Handayani Nurmala Ahmar Nurrizqi, Siti Aisyah Prasetya, Eka Rima Prasetyo, Wahyu Heri Pratiwi, Adhitya Putri Priambada, Arga Prilian Catur N. Prilian Catur Nugroho Purnomo, Listiya Ike Putra, Topan ade Rakhmawati Oktavianna Refina Tasari Samosir Rima Prasetya, Eka Risah Hartanti Rosana, Andri Murti Rosiati Parapat Rosita Maharani, Virda Roza, Putri RR. Ella Evrita Hestiandari Rusdi Rusdi Rusdi, - Sari Dewi, Siti Ratna Setianingsih, Setia Siti Khadijah Sri Agustina, Sri SUGIYANTO Sugiyanto - Sugiyanto Sugiyanto Sukmana, Eka Sulih Nugrahani Sunarto Sunarto Suripto Suripto Suripto Suripto Suripto Suripto Suripto Tatariyanto, Firman Topan Ade Putra Wahyu Nurul Hidayati Wardokhi, Wardokhi Waryanto, Hendro Widiyati, Dian Wuri Handayani Wuri Handayani Yefita Lahagu Yenni Cahyani Yuliandi Akbar Yunita Kwartarani Yusuf Hendrawan