Garuda - Garba Rujukan Digital

DETERMINAN VOLATILITAS HARGA SAHAM Myranda Shavira; Tri Astuti; Sri Ambarwati
RELEVAN : Jurnal Riset Akuntansi Vol 1 No 2 (2021): Mei
Publisher : FEB-UP Press

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kebijakan dividend, leverage, ukuran perusahaan, dan earning volatility terhadap volatilitas harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 2016-2018. Sampel diperoleh menggunakan metode sampel purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 18 perusahaan manufaktur. Penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda. Berdasarkan hasil uji t, kebijakan dividend dan leverage tidak berpengaruh pada volatilitas harga saham, ukuran perusahaan berpengaruh positif, dan earning volatility berpengaruh negatif terhadap volatilitas harga saham. Dari hasil uji F, secara simultan kebijakan dividend, leverage, ukuran perusahaan, dan earning volatility berpengaruh terhadap volatilitas harga saham. Hasil uji koefisien determinasi menunjukkan, variabel kebijakan dividend, leverage, ukuran perusahaan, dan earning volatility memberikan pengaruh sebesar 39,69% dan sisanya dipengaruhi oleh variabel lain di luar model penelitian ini. Kata kunci: Kebijakan Dividend, Leverage, Ukuran Perusahaan, Earning Volatility, dan Volatilitas Harga Saham

Pelatihan Dan Pembinaan Mahasiswa Wirausaha Jasa Cuci Sepatu SNWS (Shoes And Wash Service) Tia Ichwani; Dewi Kurniawati; Mira Munira; Ameilia Damayanti; Tri Astuti; Salis Musta Ani
SULUH: Jurnal Abdimas Vol 5 No 2 (2024): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i2.5203

Abstrak Pemasaran secara digital merupakan salah satu solusi yang tepat untuk dilakukan oleh para pelaku UMKM. Akhir-akhir ini, banyak bermunculan berbagai jenis dan model sepatu dipasaran, baik sepatu buatan luar negeri sampai dengan sepatu buatan lokal. Model sepatu mengalami perkembangan, jika dulu sepatu hanya digunakan untuk bekerja dan berolahraga, sekarang sepatu dapat digunakan untuk kegiatan sehari-hari, seperti santai dan bahkan pergi ke pesta.Semakin banyak sepatu yang dimiliki, maka semakin sulit dan semakin mahal juga biaya yang dikeluarkan untuk mencuci dan juga perawatannya, terlebih-lebih, tidak semua bahan sepatu dapat diperlakukan sama. SNWS (Shoes and Wash Service) adalah sebuah usaha yang bergerak dibidang produk dan jasa dalam menangani kebersihan sepatu. Berdiri sejak tahun 2021 dengan mengangkat tagline #MaximizeYourShoeCare. Kata Kunci: Pemasaran digital, Pelatihan, Pembinaan, UMKM, Jasa Cuci Sepatu. Abstract Digital marketing is one of the right solutions for MSME actors. Lately, many types and models of shoes have appeared on the market, both foreign-made and locally made. The shoe model has developed; if in the past shoes were only used for work and sports, now shoes can be used for everyday activities, such as relaxing and even going to parties. The more shoes you have, the more difficult and expensive it is to wash and maintain them; moreover, not all shoe materials can be treated the same. SNWS (Shoes and Wash Service) is a business engaged in products and services related to shoe cleanliness. Established in 2021 with the tagline Maximize Your Shoe Care. Keywords: Digital Marketing, training, coaching, UMKM, Shoe Washing.

Faktor-Faktor Yang Mempengaruhi Kualitas Audit: Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Lailah Fujianti; Rio Ikhsan Wirawan; Tri Astuti
Jurnal Riset Bisnis Vol. 7 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i2.5703

Abstrak Tujuan dari penelitian ini adalah untuk menguji pengaruh kompetensi, akuntabilitas, jender dan independensi auditor terhadap kualitas audit. Penelitian ini mengambil objek dari Kantor Akuntan Publik (KAP) di Jakarta Selatan. Metode dalam penelitian ini menggunakan metode penelitian kuantitatif menggunakan data primer dengan cara menyebarkan kuesioner kepada responden dan diperoleh 75 responden. Teknik analisis data yang dipakai dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis yang diolah melalui IBM SPSS versi 25. Berdasarkan hasil analisis dan pembahasan data, diperoleh kompetensi dan akuntabilitas auditor berpengaruh signifikan terhadap kualitas audit, sedangkan jender dan independensi tidak berpengaruh signifikan terhadap kualitas audit. Kata kunci: kompetensi, akuntabilitas, jender, independensi, kualitas audit, auditor. Abstract The purpose of this study is to examine the effect of competence, accountability, jender and auditor independence on audit quality. This research takes objects from the Public Accounting Firm (KAP) in South Jakarta. The method in this study used quantitative research methods using primary data by distributing questionnaires to respondents and obtained 75 respondents. Data analysis techniques used in this study used descriptive statistical analysis, classical assumption tests, and hypothesis testing which were processed through IBM SPSS version 25. Based on the results of analysis and discussion of the data, it was found that auditor competence and accountability had a significant effect on audit quality, while jender and independence no significant effect on audit quality. Keywords: competency, accountability, jender, independence, audit quality, auditor.

Pengaruh Green Accounting, Good Corporate Governance, Free Cash Flow, dan Firm Size terhadap Financial Performance pada Perusahaan Perkebunan Kelapa Sawit yang Terdaftar di BEI Periode 2022 – 2024 Bela Ramadani Zalza; Tri Astuti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jiap.2026.9881

This study aims to determine the effect of green accounting, good corporate governance, free cash flow, and firm size on financial performance. The independent variables in this study consist of green accounting, good corporate governance, free cash flow, and firm size, while the dependent variable is financial performance. This study uses a quantitative method that begins with determining the best model to be used through panel data testing, followed by classical assumption testing, and hypothesis testing using Eviews 13 as a testing tool. The sampling technique used purposive sampling, resulting in a sample of 19 palm oil plantation companies listed on the Indonesia Stock Exchange for the 2022–2024 period, totaling 57 samples. This study found that green accounting negatively impacted financial performance. Meanwhile, free cash flow and firm size variables showed a positive influence on financial performance. However, good corporate governance did not affect financial performance. This study is expected to emphasize the quality of board decision-making, effective cash flow management, optimal asset utilization, and continued implementation of green accounting with a long-term strategy to improve financial performance.

Peranan green capability atas pengaruh tax avoidance dan corporate social responsibility terhadap sustainable firm performance Indah Masri; Tri Astuti; Indra Satria; Nur'aini Nur'aini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1757

This study investigates the moderating role of green capability in the relationship between tax avoidance, corporate social responsibility, and sustainable firm performance among small and medium enterprises (SMEs) in the food and beverage sector in Depok City, Indonesia. Using primary data collected via Likert-scale questionnaires from 100 respondents, the findings reveal that only the first hypothesis is supported: tax avoidance positively influences sustainable firm performance, suggesting that tax-efficiency strategies can enhance business sustainability. Conversely, CSR shows no significant impact on SFP, suggesting that social initiatives have yet to meaningfully contribute to business sustainability in SMEs. Furthermore, green capability neither directly affects SFP nor moderates the relationships between tax avoidance, CSR, and SFP. Instead, it weakens the CSR–SFP link, highlighting limited environmental capability, resource constraints, and short-term profit orientation among SMEs. The results emphasize the need for stronger organizational structures and integrated strategies to enhance sustainable performance. Public interest statements This study highlights how small and medium enterprises (SMEs) can achieve sustainable business performance through effective tax efficiency strategies. While green capability and corporate social responsibility have not yet had a strong impact, the findings reveal the importance of strengthening environmental awareness, resource management, and organizational support. For policymakers and business practitioners, the results emphasize the need for targeted programs that help SMEs integrate green practices and social responsibility into their business models to enhance long-term competitiveness and sustainability.

Peranan green capability atas pengaruh tax avoidance dan corporate social responsibility terhadap sustainable firm performance Indah Masri; Tri Astuti; Indra Satria; Nur'aini Nur'aini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1757

This study investigates the moderating role of green capability in the relationship between tax avoidance, corporate social responsibility, and sustainable firm performance among small and medium enterprises (SMEs) in the food and beverage sector in Depok City, Indonesia. Using primary data collected via Likert-scale questionnaires from 100 respondents, the findings reveal that only the first hypothesis is supported: tax avoidance positively influences sustainable firm performance, suggesting that tax-efficiency strategies can enhance business sustainability. Conversely, CSR shows no significant impact on SFP, suggesting that social initiatives have yet to meaningfully contribute to business sustainability in SMEs. Furthermore, green capability neither directly affects SFP nor moderates the relationships between tax avoidance, CSR, and SFP. Instead, it weakens the CSR–SFP link, highlighting limited environmental capability, resource constraints, and short-term profit orientation among SMEs. The results emphasize the need for stronger organizational structures and integrated strategies to enhance sustainable performance. Public interest statements This study highlights how small and medium enterprises (SMEs) can achieve sustainable business performance through effective tax efficiency strategies. While green capability and corporate social responsibility have not yet had a strong impact, the findings reveal the importance of strengthening environmental awareness, resource management, and organizational support. For policymakers and business practitioners, the results emphasize the need for targeted programs that help SMEs integrate green practices and social responsibility into their business models to enhance long-term competitiveness and sustainability.

Between Commitment and Image: Greenwashing Practices in Indonesia's Palm Oil Industry Nurmala Ahmar; Tri Astuti; Dwi Prastowo Darminto; Calya Sekar; Muhammad Asyraf
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i4.1165

This article examines the practice of greenwashing in the sustainability reports of three major palm oil companies in Southeast Asia: PT A, PT B, and PT C. Employing the Critical Discourse Analysis (CDA) approach developed by Fairclough, this study analyzes the 2024 sustainability reports of these companies to identify the diction, discursive structures, and ideologies reproduced through corporate narratives. The findings reveal notable similarities in the use of symbolic language such as “zero deforestation,” “100% traceability,” and “net zero emission”, which are presented without methodological transparency or the inclusion of counter-narratives from civil society. Each of these companies constructs sustainability discourse as a tool for reputation and legitimacy rather than as a genuine instrument for ecological and social transformation. This article recommends a reformulation of sustainability reporting to be more reflective and accountable, incorporating risk disclosure, third-party audits, and the voices of affected communities.

Does ESG Integration Improve Islamic Bank Performance? Evidence from Indonesian Islamic Banking Nana Nawasiah; Sri Ambarwati; Tri Astuti; Agustinus. W Miranda; Ryan Wijaya
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4724

Sustainable finance has become a regulatory priority for banking, yet evidence on whether environmental, social, and governance (ESG) integration improves Islamic bank performance is scarce, and conventional ESG ratings rarely capture Shariah-specific value creation. This study develops an ESG-Syariah Index grounded in Maqasid al-Sharia and tests its association with the performance of Indonesian Islamic commercial banks. ESG disclosure was scored through content analysis of annual and sustainability reports for 2021–2024 and merged with financial data, yielding 15–16 bank-year observations for ROA, ROE, NPF, FDR, and BOPO, estimated by panel regression with robust standard errors. The mean ESG-Syariah score is 73.58 (SD = 20.53), indicating uneven adoption. ESG correlates negatively with NPF (r = ?0.474, p 0.05). Coefficients follow the expected direction for ROA (? = 0.076, p = 0.451), ROE (? = 0.045, p = 0.789), NPF (? = ?0.014, p = 0.793), and BOPO (? = ?0.476, p = 0.771), but none is statistically significant (R² = 0.371–0.920); dimension-level and lagged specifications confirm this pattern. ESG integration therefore shows theoretically consistent but statistically unconfirmed associations.

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