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All Journal Governance : Jurnal Ilmu Pemerintahan JMM17: Jurnal Ilmu Ekonomi dan Manajemen PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Jurnal Pendidikan Edutama JAZ: Jurnal Akuntansi Unihaz Jurnal Psikiatri Surabaya (Surabaya Psychiatry Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economics, Management, Business, and Social Science EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Termometer: Jurnal Ilmiah Ilmu Kesehatan Dan Kedokteran Jurnal Kendali Akuntansi International Journal of Asian Business and Management (IJABM) Manajemen Kreatif Jurnal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Seminar Nasional Teknologi dan Multidisiplin Ilmu Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management AKRUAL : Jurnal Akuntansi dan Keuangan` Visioner : Jurnal Manajemen dan Bisnis Harmony Management: International Journal of Management Science and Business Scripta Economica: Journal of Economics, Management, and Accounting Global Economics: International Journal of Economic, Social and Development Sciences Jurnal Akuntan Publik
Tri Ratnawati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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The Effect of Green Innovation, Enviromental, Social and Governance Disclosure, Financial Performance on Value of Corporate with Carbon Tax as A Moderating Variable in Energy Companies Listed on the Indonesia Stock Exchange Eka Safitri; Tri Ratnawati; Ida Ayu Sri Brahmayanti
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 2 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i2.378

Abstract

In the industrial world, especially energy companies are very vulnerable to increasing carbon emissions. Based on the graph managed by the Ministry of Environment and Forestry, it shows that the greenhouse gas emissions that contribute most are the forestry and energy sectors. So that in 2021 Indonesia has officially adopted a carbon tax policy by issuing Law no. 7 of 2021. The purpose of this study is to test and analyze the significant effect of Green innovation, Environmental, Social and Governance Disclosure and financial performance on the Value of corporations with carbon tax as a moderating variable and applying carbon performance as an intervening variable. The method in this study is to take samples by purposive sampling in the form of secondary data, namely financial statements and sustainability reports in 2021 to 2024 on the Indonesian stock exchange, with a sample of 27 companies. To determine the significance of results between variables, researchers use SEM-PLS 3 software. The results of this study are that financial performance has a positive and significant relationship to carbon performance with a t-statistic value of 3.497> 1.96, namely that increasing financial performance can affect carbon performance in reducing greenhouse gas emissions. for the next variable, carbon performance has a positive and significant relationship to company value by showing a t-statistic value of 2.596> 1.96 with the assumption that increasing carbon performance in reducing greenhouse gas emissions will increase the company's value and be trusted by investors and the public. And the last is that financial performance has a negative and significant relationship to company value with carbon performance as an intervening variable, this shows a t-statistic value of 1.994> 1.96, with increasing financial performance can affect carbon performance so that greenhouse gas emissions can be reduced and the company's value increases.
Effect of Macroeconomics, Capital, Governance on Earnings, Risk, Yield to Maturity, with Bond Rating Moderation in Banks Valdo Hana Primasatria; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 2 (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.v2i2.253

Abstract

This study aims to analyze the influence of macroeconomic conditions, capital, and good corporate governance on earnings, financial risk, and yield to maturity bond, with bond rating acting as a moderating variable. The research focuses on banking companies listed on the Indonesian Stock Exchange (IDX). A Quantitative approach with a secondary data from Indonesian Stock Exchange (IDX) and Indonesian Bond Market Directory (IDMB) Purposive sampling method was applied, resulting in 102 active banking bond samples listed on the IDX during the 2020–2023 period. The hypotheses were tested using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Out of 14 proposed hypotheses, 4 were supported with statistically significant results, while the remaining 10 were not. The results show that capital has a significant effect on financial risk, while earnings significantly influence both financial risk and bond yield to maturity. Overall, this study shows that internal factors like earnings and capital have a stronger impact on a company’s risk perception and debt cost than implementation good corporate governance and macroeconomic conditions. It also highlights the important role of bond ratings in reflecting a company’s reputation and credit quality in the banking bond market.
Impact of Investment Decisions, Capital Structure, and Firm Size on Profitability and Sustainable Growth, Moderated by Financial Flexibility in Construction Firms Bela Septiana; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 2 (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.v2i2.254

Abstract

This study aims to analyze the effect of investment decisions, capital structure, company size on profitability and Sustainable Growth, with profitability as a mediating variable and Financial Flexibility as a moderating variable. Data is obtained from secondary sources, namely audited financial reports from heavy construction and civil engineering subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The analysis was carried out using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that investment decisions, capital structure, and company size have a significant effect on profitability. However, only company size has a significant effect on Sustainable Growth. Investment decisions and capital structure have no significant effect on Sustainable Growth. Profitability also has an insignificant effect on Sustainable Growth and does not mediate the relationship between variables. In addition, financial flexibility does not moderate the relationship between profitability and sustainable growth. This finding indicates that increased profitability is more influenced by investment strategy, capital structure, and firm scale, but does not necessarily translate directly into Sustainable Growth.
STUDI LITERATUR: REMOTE AUDIT Nabila Febriyana; Sindy Utami; Vivi Armadhani; Madaniyah Nur Aisyah Putri; James Christian; Tri Ratnawati
Termometer: Jurnal Ilmiah Ilmu Kesehatan dan Kedokteran Vol. 1 No. 3 (2023): Juli : Termometer: Jurnal Ilmiah Ilmu Kesehatan dan Kedokteran
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/termometer.v1i3.1960

Abstract

This study aims to determine the effects and advantages and disadvantages of using the remote audit method during the Covid 19 pandemic and the development of remote audits after the Covid 19 pandemic. This research uses the Literature Study method in which all data is obtained from the results of previous studies. Internal audit work practices have been affected by the implementation of the PSBB and the ban on face-to-face interactions due to the Covid-19 pandemic. Companies use remote audit techniques or remote audits to overcome this problem. With the use of digital technology, audits can be carried out from abroad. Remote Audit has advantages and disadvantages, but using information technology makes the audit process easier. In addition, remote audits are used to find and thwart fraud in pandemic situations. Auditor processes had to be modified extensively in these circumstances, and information technology had to be used to assist remote auditing. Overall, remote auditing is a useful alternative for conducting audits during the Covid-19 pandemic.
Studi Literatur: Relevansi Diamond Fraud Theory Dalam Menilai Perilaku Fraud Michael Revelin Ervan Septian; Tri Ratnawati
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1696

Abstract

The aim of this research is to determine the relevance of diamond fraud theory in assessing fraudulent behavior. This research is a qualitative descriptive study using literature. The results of this research indicate that diamond fraud theory is not relevant in assessing fraudulent behavior. At this time, the fraud hexagon theory is appropriate and relevant in assessing fraudulent behavior.
Deteksi Pengendalian Internal Sistem Informasi Akuntansi Penggajian Karyawan Padatoko Langgeng Melalui Audit Kepatuhan Rizka Maya Shova; Novita Rahmawati; Tri Ratnawati
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.v1i3.1642

Abstract

This article discusses the detection of internal control in the employee payroll accounting information system at Toko Langgeng This research aims to find out the Employee Payroll Flow Chart chart, find out the systems and procedures used in Employee Payroll, Audit compliance with payroll policies and procedures This research uses Descriptive qualitative with Participant observation and field study assistance. The data source used is Primary Data. Data collection is done through direct observation of payroll procedures and internal controls carried out. From this research is expected to provide information about the Payroll system and procedures at Informant
Deteksi Audit Kepatuhan Sistem Informasi Akuntansi Persediaan Pada Toko Ritel Melalui Pengendalian Internal Mohammad Ramadhan Priatmojo; Rafa Syahrul Amrulloh; Tri Ratnawati
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.v1i3.1644

Abstract

This study aims to analyze the detection of compliance audits of inventory accounting information systems at retail stores through internal control. An inventory accounting information system is a critical element of retail store operations, and adherence to proper procedures is critical to maintaining the integrity and reliability of inventory data. The research method used is a literature study and descriptive analysis. Data was collected through a literature review related to compliance audit detection. This research also includes a case study to illustrate the application of internal control in the detection of compliance audits in inventory accounting information systems. By implementing proper internal controls, retail stores can minimize the risk of fraud, errors, and losses associated with inventory. This research also shows the need for increased awareness and understanding regarding audit compliance detection among auditors and accounting professionals involved in the retail industry.
Audit Kepatuhan Sistem Informasi Akuntansi Investasi Pada Bisnis Rumah Kos Melalui Deteksi Pengendalian Internal Feby Galih Saputra; Irma Nur Fadlia; Tri Ratnawati
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.v1i3.1649

Abstract

This article discusses the role of internal controls in investment accounting information systems for boarding houses and emphasizes the importance of compliance audits in detecting internal control weaknesses. The research aims to analyze the necessary internal controls, evaluate internal control weaknesses through compliance audits, investigate the effectiveness of internal controls, and provide benefits to boarding house owners and auditors. This study adopts a qualitative descriptive approach with a compliance audit method and a case study design. Data is collected through in-depth interviews and direct observations, and analyzed qualitatively using content analysis techniques. The findings of this research are expected to provide better insights into the required internal controls, identify internal control weaknesses, and offer recommendations to enhance the effectiveness of internal controls in investment accounting information systems for boarding houses.
Studi Literatur : Green Auditing Nisa Fitri Aulia; Rikhza Masfa’ani; Gusti Chania R I; Tri Ratnawati
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.v1i3.1658

Abstract

This study describes Green Auditing, specifically referring to the role of Green Auditing in influencing audit quality. The main method used in this study is a library research method with a qualitative approach. The data used in this study are secondary data in the form of previous research journals that discuss Green Audit. In conclusion, the influence of green auditing on audit quality can be interpreted as an audit carried out in accordance with established accounting standards and auditing standards. The results of the research study of the literature, Green Auditing is interrelated with audit quality.
Pengaruh Kontingen Tata Kelola Korporasi, Ukuran Perusahaan, Struktur Kepemilikan, dan Risiko Keuangan terhadap Nilai Perusahaan: Peran Mediasi Pengungkapan CSR dan Pengaruh Moderasi Keuangan Hijau pada Perusahaan Kesehatan yang Terdaftar di Bursa Efek Indonesia Anggun Wida Prawira; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/y2rmry75

Abstract

Penelitian ini mengkaji faktor-faktor penentu nilai perusahaan di sektor kesehatan Indonesia, dengan fokus pada tata kelola korporasi, ukuran perusahaan, struktur kepemilikan, dan risiko keuangan sebagai faktor pendahulu utama. Penelitian ini juga menganalisis peran mediasi pengungkapan tanggung jawab sosial perusahaan (CSR) dan efek moderasi keuangan hijau. Pendekatan kuantitatif eksplanatori digunakan dengan Model Persamaan Struktural berbasis Partial Least Squares (SEM-PLS). Populasi penelitian terdiri dari 38 perusahaan kesehatan yang terdaftar di Bursa Efek Indonesia (IDX) dari tahun 2020 hingga 2024. Sampling purposif menghasilkan sampel efektif sebanyak 18 perusahaan, menghasilkan 90 observasi perusahaan-tahun. Data sekunder dikumpulkan dari laporan keuangan dan keberlanjutan yang diaudit. Temuan menunjukkan bahwa semua variabel independen memiliki pengaruh langsung yang signifikan secara statistik terhadap nilai perusahaan. Secara menonjol, ukuran perusahaan secara signifikan meningkatkan pengungkapan CSR, yang sebagian memediasi dampaknya terhadap nilai perusahaan. Namun, pengungkapan CSR tidak memediasi dampak tata kelola, kepemilikan, atau risiko keuangan, dan keuangan hijau tidak memoderasi hubungan CSR–nilai perusahaan, mencerminkan perkembangan awalnya di industri ini. Hasil ini berkontribusi pada teori manajemen keuangan korporat dengan menjelaskan jalur-jalur unik melalui mana mekanisme keuangan dan tata kelola internal mempengaruhi penilaian pasar. Studi ini menyoroti pentingnya transparansi CSR bagi perusahaan besar dan menyoroti implikasi kebijakan.
Co-Authors Achmad Sofyan Adistie Prestiani Putri Agnes Aktapianti Br Ginting Ainy Arga Astoety Alifia Mutiara Rachmawati Amelia Kusniawati Anggun Wida Prawira Anita Eka Pratiwi Anita Eka Pratiwi Argaleka Ayu Candraningsih Arswarani Leonica Avilla Anggun A Avilla Anggun Arisendy Bela Septiana Boniface Ata Donatus Carolina Katrin Deo Naga D Jefryan Christian Cabelen Darmaji, Darmaji Debby Yusriliana Debby Yusriliana Rahmawati Dika Candra Laili Dita Fitriani Diyah Santi Hariyani Djuma’iyah Dwi Agus Kurniawan Eka Safitri Farida Yulianti Febri Tia Aldila Feby Galih Saputra Fitria Ayu Islamiyah Gilbert Alexander H. Sipahelut Gilbert Alexander Hendrik Sipahelut Gusti Chania R I Gusti Chania Raafi Iradati Ida Ayu Sri Brahmayanti Immanuel Calvin Fernaldi Indhira Ridho Abdhilla Indri Widya Wulandari Irma Nur Fadlia Irma Retno Dewi James Christian Jose Da Silva Juvenal Da Costa Kustiwi, Irda Agustin Linda Novia Sari Madaniyah Nur Aisyah Putri Mei Nurlinda Meilita Rizkynanda Merciana Selvi Lasdin Michael Revelin Ervan Septian Moch Deny Setiawan Mohammad Ramadhan Priatmojo Muhammad Iqbal Nabila Febriyana Nada Salsabila, Sausan Nekky Rahmiyati Nisa Fitri Aulia novia Mega Putri Novia Oktaviani Febrilia Novita Rahmawati Nur Faiza Mas’udiyah Nur Hidayati Nur Kamiliyah Firizq Nur Rahmad Alfin Mustaqim Nurul Hasanah Rafa Syahrul Amrulloh Retno Ayu Widyastuti Reza Mutiara Nur Fitriandinni Rikhza Masfa’ani Rizka Maya Shova Rizky Abdul Karim Sabrina Nova Ashara Salsabila Aprilia Selina Fransisca Shella Maryani Sikip Nur Ika May Nur Himama Sindy Utami Siti Lailatus Saidah Siti Maisyaroh Sri Hartutie Moehaditoyo Suci Nurlayli Alimatu Sholiqah Susanto Susanto Tarenza Noviandari Titus Gustiagung Grace Widya Arta Valdo Hana Primasatria Veren Putri Shamaya Vivi Armadhani Widya Novita Sari Wita Ardina Putri