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All Journal JURNAL AKUNTANSI DAN AUDITING Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Dinamika Akuntansi Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Accounting Analysis Journal Economic Education Analysis Journal Jurnal ASET (Akuntansi Riset) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) SENTRALISASI Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Unram Journal of Community Service (UJCS) Jurnal Akuntansi AKUNESA Prosiding Seminar Nasional Pengabdian Kepada Masyarakat NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Accounting Analysis Journal Jurnal Abdi Negeri
Niswah Baroroh
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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BANK LIQUIDITY: THE RELEVANCE OF COMMERCIAL LOAN THEORY IN THE CONTEXT OF INDONESIAN BANKING INSTITUTIONS Nur Anita; Muhammad Khafid; Niswah Baroroh
Bisma: Jurnal Bisnis dan Manajemen Vol. 19 No. 2 (2025)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v19i2.53763

Abstract

This study investigates the effect of leverage, profitability, and firm size on the liquidity of banking firms listed on the Indonesia Stock Exchange (IDX), with particular attention to the moderating role of firm size. This study uses a quantitative approach. The population of this study is banking companies listed on the Indonesia Stock Exchange from 2020 to 2024. The sampling technique uses purposive sampling, which produces a sample of 235 analysis units. Data collection in this study uses documentation techniques. Data analysis uses panel data regression and moderated regression analysis (MRA). The findings reveal that leverage significantly negatively affects liquidity, supporting the principles of Commercial Loan Theory, which emphasizes maintaining liquidity through short-term, self-liquidating assets. The results demonstrate that firm size significantly enhances liquidity, while profitability shows no significant direct effect. Moreover, firm size moderates the relationship between leverage and liquidity in a positive direction, suggesting that larger banks can better withstand the liquidity risks associated with high leverage. Conversely, firm size negatively moderates the relationship between profitability and liquidity, implying that larger banks may reinvest profits into long-term, less liquid assets. This study contributes to the financial management literature by revisiting the relevance of Commercial Loan Theory in the context of Indonesian banking institutions. By integrating firm size as a moderating variable, the research offers a novel perspective on how internal firm characteristics influence the relationship between financial structure and liquidity. Furthermore, using the quick ratio to measure bank liquidity introduces a conservative and less common approach in banking studies, enriching the methodological diversity in liquidity research.
Sosialisasi dan Pelatihan Penyusunan Laporan Keuangan Bagi UMKM di Desa Giling, Kecamatan Pabelan, Kabupaten Semarang Nur Anita; Niswah Baroroh; Muhammad Khafid
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Agustus : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i3.6444

Abstract

This community service activity aims to improve the financial literacy of MSMEs in Giling Village, Pabelan District, Semarang Regency, through training on preparing simple financial reports. The training was conducted over one day and attended by 20 MSMEs from various business sectors, such as culinary, handicrafts, and trade. The methods used in this training included socialization of basic accounting materials tailored to the level of understanding of the participants, as well as hands-on practice in preparing financial reports, such as profit and loss statements and balance sheets. The material was presented in a simple and easy-to-understand manner, so that participants could immediately apply it to their businesses. Evaluation was carried out by observing the process of preparing financial reports by participants, using the provided practice sheets, and a feedback questionnaire that measured the extent of participants' understanding and changes in attitudes. The results of this activity showed that most participants were able to understand basic accounting concepts and were able to prepare simple financial reports quite well. This was also followed by an increase in participants' awareness of the importance of neat and orderly recording of daily transactions in running a business. Furthermore, this training succeeded in motivating participants to apply what they had learned in their respective businesses independently. Although this activity was short-lived, it had a very positive impact in building a strong foundation for more orderly and transparent financial governance among MSMEs. Therefore, it is recommended that follow-up training and regular mentoring be conducted to ensure the skills acquired can be applied sustainably and improve the ability of MSMEs to manage their finances professionally. Furthermore, this activity also provided a deeper understanding of the importance of sound financial planning for those wanting to start a business.
Building Economic Independence for Indonesian Immigrants in Malaysia Through Improved Financial Literacy Yanto, Heri; Baroroh, Niswah; Pertiwi, Meilani Intan; Airyq, Irnin Miladdyan
Unram Journal of Community Service Vol. 6 No. 3 (2025): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i3.1132

Abstract

Indonesian migrants in Malaysia face significant economic vulnerability due to low and unstable incomes, limited access to formal financial services, and insufficient financial literacy. These conditions often lead to poor money management, debt dependency, and lack of long-term financial planning. This community service program aimed to enhance the financial literacy of Indonesian migrants in Malaysia as a strategy to strengthen their economic independence. Using the Participatory Action Research (PAR) method, the program involved migrants as active partners in identifying financial challenges, designing relevant training, and implementing practical solutions. Activities included daily financial management workshops, budgeting simulations, and introductions to simple financial applications. Conducted in Kuala Lumpur over eight months, the program reached participants from various informal sectors. The results showed increased participants’ ability to record expenses, plan budgets, set savings goals, and encourage productive financial practices within their families. The initiative also fostered awareness of the benefits of formal financial services. In conclusion, improving financial literacy through a participatory approach can serve as an effective catalyst for empowering migrants to achieve sustainable economic independence.
Green Governance and Carbon Emission Transparency: Does Firm Age Matter? Baroroh, Niswah; Harto, Puji
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.28558

Abstract

Purpose: This research aims to examine the influence of an independent board of commissioners, green strategy, and green investment on Carbon Emission Disclosure (CED), and to analyze the role of firm age as a moderating variable among the relationships. Method: The research uses a quantitative approach with object is non-financial companies listed on the IDX from 2021 to 2024 with total of 800, sampling using purposive sampling with a total of 204 observations units. This research was analyzed using Moderated Regression Analysis (MRA) with E-views tools. Findings: The results show that independent boards of commissioners and green investments significantly and positively influence CED. Meanwhile, the green strategy does not have a significant impact. Also, firm age can strengthen the influence of independent boards of commissioners and green investments on CED but not on the influence of green strategy. Novelty: These findings provide theoretical contributions in enriching the literature related to carbon disclosure in developing countries by combining the perspectives of Stakeholder Theory, Legitimacy Theory, and Resource-Based View. Originally, this research offered the latest empirical evidence on the role of organizational characteristics in moderating the effectiveness of sustainability strategies on carbon emission reporting.
Financial Performance and PROPER Ratings Impact on Corporate Environmental Responsibility Disclosure Baroroh, Niswah; Anisykurlillah, Indah; Rizkiana, F. R.W.; Setiyaningrum, R.
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.78199

Abstract

The corporate disclosure of environmental responsibility for companies is crucial in building transparency, trust and maintaining sustainability, showing their commitment to environmental sustainability. Corporate sustainability is closely related to the company's financial performance and external assessment. This research purposed to analyze the profitability, size and leverage as the corporate financial performance and PROPER rating as the external assessment on environmental evaluation. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021. This study uses panel data regression analysis with a regression model in the form of Random Effect Model and Moderating Regression Analysis using E views 12. The results of this study indicate that the average of environmental disclosure in Indonesian companies is still relatively low, and the environmental performance is in moderate condition. Profitability, leverage and company size can’t influence the environmental disclosure. And then, the environmental performance variable as a moderating variable cannot strengthen or weaken the effect of profitability, leverage and company size on corporate social responsibility disclosure. Future research is expected to look for other variables that are more closely related to corporate social responsibility disclosure.
Perancangan Mesin Pengolah Limbah Sabut Kelapa Bernilai Ekonomis Prasetiyo, Budi; Baroroh, Niswah; Roziqin, Ahmad
Jurnal Abdi Negeri Vol 1 No 2 (2023): September 2023
Publisher : Informa Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63350/jan.v1i2.7

Abstract

Limbah sabut kelapa yang selama ini tidak dimanfaatkan dan hanya dibakar dapat diolah menjadi produk bernilai ekonomis. Pengolahan limbah sabut kelapa perlu dilakukan dengan bantuan suatu mesin. Pada pengabdian ini di rancang suatu mesin pengolah limbah sabut kelapa menjadi produk berupa serat sabut bernilai ekonomis. Metode yang digunakan yaitu mulai dari analisis kebutuhan, kemudian perancangan desain alat, pengembangan alat, pengujian dan implementasi. Pada analisis kebutuhan dilakukan observasi untuk penggalian informasi mengenai spesifikasi alat yang dibutuhkan. Selanjutnya dilakukan desain model secara 3 dimensi. Pengembangan alat dilakukan di workshop. Selanjutnya dilakukan pengujian dan di implementasikan. Hasil yang diperoleh yaitu berupa desain konsep alat serta pengembangan mesin pengolah sabut yang baru.
Faktor-Faktor yang Mempengaruhi Implementasi SAK EMKM pada UMKM di Kota Semarang Pasaribu, Nia Abellia; Baroroh, Niswah
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3426

Abstract

This study aims to analyse the factors influencing the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Specifically, it examines the effects of accounting understanding, information technology utilisation, and MSME owners’ perceptions on SAK EMKM implementation, with SAK EMKM socialisation as a moderating variable. The research employs a quantitative approach using primary data collected through questionnaires distributed to 109 MSME actors selected through purposive sampling. Data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) to evaluate relationships among variables. The results indicate that accounting understanding and MSME owners’ perceptions have a positive and significant effect on the implementation of SAK EMKM. Meanwhile, information technology utilisation shows a significant but suboptimal impact, as technology is still primarily used for operational purposes rather than for financial reporting. In addition, SAK EMKM socialisation does not significantly moderate the relationships between the independent variables and SAK EMKM implementation. The originality of this study lies in the inclusion of SAK EMKM socialisation as a moderating variable and the focus on MSMEs in Semarang City as the research context. This study contributes to the development of accounting practices for MSMEs by emphasising the importance of internal capacity building and more practical-oriented socialisation programs to improve the quality of financial reporting.
Direksi Wanita, Biaya Lingkungan dan Tata Kelola Iklim terhadap Pengungkapan Emisi Karbon: Moderasi Kepemilikan Institusional Puteri, Alyafira Salsabila; Baroroh, Niswah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3006

Abstract

This study aims to analyze the effect of female directors, environmental costs, and climate governance on carbon emissions disclosure, as well as to examine the moderating role of institutional ownership. The novelty of this study lies in the empirical testing of the effectiveness of institutional ownership as an external monitoring mechanism in strengthening the relationship between board characteristics, environmental cost commitments, and climate governance on carbon emissions disclosure in high-emission energy companies in Indonesia. This study uses a quantitative approach with secondary data from energy sector companies listed on the IDX for the period 2022–2024, analyzed using multiple linear regression with a moderation approach. The results show that female directors have a coefficient of 0.0869 with a significance value of 0.2880, thus having no significant effect on carbon emissions disclosure. Conversely, environmental costs have a positive and significant effect with a coefficient of 0.0330 and a significance of 0.0000, while climate governance has a positive and significant effect with a coefficient of 0.4460 and a significance of 0.0000. In addition, institutional ownership was not proven to moderate the relationship between independent variables and carbon emissions disclosure, as indicated by all moderation significance values being greater than 0.05. This study makes a theoretical contribution by showing that legitimacy theory is supported by the influence of environmental costs on carbon emissions disclosure, agency theory is supported in the direct relationship between climate governance but not in the role of institutional ownership as a moderating variable, while top-level theory does not obtain empirical support from the influence of female directors. This study provides empirical contributions by expanding the evidence on the role of internal corporate mechanisms and institutional ownership in carbon emissions disclosure practices, particularly among energy sector companies in Indonesia. Conceptually, the results of this study confirm that carbon emissions disclosure is more influenced by internal corporate commitments and policies. Further research is recommended to expand the scope of sectors, extend the observation period, and develop indicators that better reflect the quality of climate governance implementation and carbon emissions disclosure.
Behavioral and Organizational Drivers of SAK EMKM Adoption In MSMEs Rizkyana, Fitrarena Widhi; Baroroh, Niswah; Welasih, Nitis
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5422

Abstract

The Execution of Financial Accounting Standards (SAK EMKM) is important for the credibility and reliability of financial statements. However, only about 1.49% of MSME actors in Pemalang are receiving guidance from the local government. It indicates the need to examine determinants influencing its implementation. The focus of the current investigation is the interaction of accounting understanding, perceived usefulness, and the socialization of SAK EMKM, with business readiness as a moderator. Primary data were collected, and 114 MSME owners/managers in Pemalang Regency were selected through purposive and snowball sampling. Partial Least Squares Structural Equation Modeling (PLS SEM) was used to analyze the data, and SmartPLS 3.0 was used to conduct model testing. The developed model explained 71% of the variance in SAK implementation. The main findings of the study were that understanding accounting, perceived usefulness, and the socialization of SAK EMKM positively contributed to its implementation. However, business readiness has not moderated the relationship between accounting knowledge, perceived usefulness, and the socialization of SAK EMKM during its implementation. The research findings indicate that behavioral and perceptual factors are more important than structural factors in explaining MSMEs' adoption of the SAK EMKM. Implementation of this standard is driven more by the level of understanding and perceived usefulness than by formal business readiness. In practice, these research findings empower regulators and the government to strengthen structured outreach and technical assistance to enhance the broader potential for implementation of the SAK EMKM. 
Co-Authors Agus Wahyudin Ahmad Roziqin, Ahmad Airyq, Irnin Miladdyan Amal, Muhammad Ihlashul Arini Syafaah Bramanda Maulana Budi Prasetiyo Budi Prasetiyo, Budi Dwi Cahyaningdyah Elvi Rahmi Heri yanto Heri Yanto Indah Anisykurlillah Indah Fajarini Indah Fajarini Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Kurniawan, Ichsan Luthfi, Muhammad Fikri Maharani, Fifi Setya Mei Lina Meilani Intan Pertiwi Meldica Widya Ningrum Muhammad Ihlashul Amal Muhammad Khafid Ningrum, Meldica Widya Nur Anita Pasaribu, Nia Abellia Pertiwi, Meilani Intan Puji Harto Puteri, Alyafira Salsabila Rizkiana, F. R.W. Rizkyana, Fitrarena Widhi Satriawan, Andhika Setiyaningrum, R. Shanty Oktavilia Sholikhah, Zahrotus Sri Utami Tiara Dwi Lestari Welasih, Nitis