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All Journal Wahana Riset Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Journal of Accounting and Investment AKUNTANSI DEWANTARA Jurnal Akuntansi dan Ekonomika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Aplikasi Akuntansi MBIA Jurnal Riset Akuntansi Aksioma Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Jurnal Abdimas Sangkabira Journal of Financial and Behavioural Accounting Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
ERNA WIDIASTUTY
Andalas University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS KEBUTUHAN INFORMASI AKUNTANSI PADA UKM DI KOTA PADANG Putri, Amanda; Adelia, Fina; Akbar, Farras Atha; F. D., Gezah Berkah Akbar; Widiastuty, Erna; Febrianto, Rahmat
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i1.828

Abstract

Accounting information is an important medium in business operational activities. Accounting information help owners in making business decisions. This community service aims to analyze the accounting information needs of Small and Medium Enterprises (UKM) in the city of Padang. The method used in this activity was observation and interviews with SME owners in Padang City. As a result, business owners need information about the inventory of their merchandise. Inventory information is needed because it relates to information on the amount of capital spent to purchase merchandise inventory. Thus, information regarding recording the amount of inventory via an inventory card is expected to help the owner to find out accounting information related to the correct amount of inventory.
Analisis Pengaruh Intellectual Capital, Struktur Modal, dan Struktur Aset pada Financial Distress Irfan, Muhammad; Febrianto, Rahmat; Widiastuty, Erna
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2490

Abstract

This study examines the effect of intellectual capital proxied by the VAICTM value, capital structure proxied by the debt-to-equity ratio, and asset structure proxied by the intensity of fixed assets on financial distress proxied by the Ohlson score. In addition, this study has three control variables: liquidity, leverage, and firm size. The population for this research is represented by property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample was selected using a purposive sampling technique so that 46 companies were obtained with 230 observation data. The data analysis method used in this study is multiple linear regression analysis. The results show that intellectual capital significantly affects financial distress, while capital structure and asset structure do not significantly affect financial distress. Keywords: Financial Distress, Intellectual Capital, Capital Structure, Asset Structure Abstrak Penelitian ini mempunyai tujuan untuk menguji pengaruh intellectual capital yang diproksi dengan nilai VAICTM, struktur modal yang diproksi dengan debt to equity ratio, dan struktur aset yang diproksi dengan intensitas aset tetap terhadap financial distress yang diproksi dengan skor Ohlson. Selain itu, terdapat juga tiga variabel kontrol pada penelitian ini yaitu likuiditas, leverage, dan ukuran perusahaan. Populasi penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Pemilihan sampel dilaksanakan dengan teknik purposive sampling sehingga diperoleh 46 perusahaan dengan data observasi sebanyak 230 data. Metode analisis data yang dipakai pada penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan intellectual capital mempunyai pengaruh positif yang signifikan pada financial distress, sedangkan struktur modal dan struktur aset tidak mempunyai pengaruh yang signifikan pada financial distress. Kata kunci: Financial Distress, Intellectual Capital, Struktur Modal, Struktur Aset
Minat Mahasiswa Berinvestasi di Pasar Modal Melalui Pengetahuan Investasi, Fasilitas Online Trading, dan Religiusitas Saputra, Anggi; Widiastuty, Erna; Febrianto, Rahmat
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.4881

Abstract

This study aims to identify factors that influence individual or group interest in investing in the capital market, especially among Economics and Business students from universities in West Sumatra. Some of the factors that become the focus of research include the level of knowledge about investment, the availability of online trading facilities, and the level of religiosity. The population of this study were Economics and Business faculty students with active status at universities in West Sumatra using certain criteria obtained 73 respondents. The data source in this study is primary data through questionnaires. Hypothesis testing using SPSS. The results of hypothesis testing provide evidence that: (1) investment knowledge is not proven to have a significant influence on investment interest. (2) online trading facilities and religiosity have a positive and significant effect on investment interest.
PERAN PEMODERASI REPUTASI PERUSAHAAN PADA PENGARUH LUAS PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA KEUANGAN Natasya Elvin Maharani; -, Erna Widiastuty
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.289

Abstract

The objective of this research is to provide empirical evidence concerning the moderating role of firm reputation on the effect of the range of website CSR disclosure on firm financial performance. The study focused on companies within the manufacturing sector that are listed on the Indonesia Stock Exchange during the period from 2016 to 2022. This research used a purposive sampling method and 238 firm-year observations were obtained. The moderating variable is firm reputation measured by market capitalization ratio. The independent variable of the range of website CSR disclosure is measured using content analysis method and dependent variable is firm financial performance measured by ROA and ROE. Data were analyzed through methods such as multiple linear regression analysis methods and moderated regression analysis (MRA) test. The results provide empirical evidence that first, the range of website CSR disclosure has a negative and significant influence on the firm’s financial performance. Second, the results of this study provide empirical evidence that firm reputation was unable to moderate in the effect of the range of website CSR disclosure on firm financial performance.
Peran Pemediasi Reputasi Perusahaan pada Pengaruh Intellectual Capital Terhadap Kinerja Bisnis Perusahaan Erniza, Desri; Widiastuty, Erna
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.130740

Abstract

Purpose – This research aims to provide empirical evidence (1) Intellectual capital has a positive and significant effect on company business performance. (2) Intellectual capital has a positive and significant effect on company reputation. (3) Company reputation has a positive and significant effect on the company's business performance. (4) The mediating role of company reputation on the influence of intellectual capital on company business performance.  Design/methodology/approach – The sample in this research is public companies listed on the Indonesia Stock Exchange for the observation period 2013-2023. Sampling was carried out using purposive sampling technique. Based on sampling, 198 companies were obtained with a total of 1.980 company-year observations. The independent variable in this research is intellectual capital which is measured by human capital, structural capital, employee capital, and relational capital. Meanwhile, the dependent variable is company performance which is proxied by ROA and ATO. Next, the mediating variable of company reputation is measured by market capitalization. The data source used in this research is secondary data using Data stream. Hypothesis testing was carried out using STATA version 17.Findings – Based on the results of the analysis, it was found that (1) Intellectual capital has no effect on the company's business performance. (2) Intellectual capital has no effect on the company's reputation. (3) Company reputation has a positive and significant effect on the company's business performance. (4) Company reputation does not mediate the influence of intellectual capital on company business performance.Originality/value – This research contributes to (1) Adding to the results of the literature review by providing empirical evidence on the issue of the influence of intellectual capital on company business performance which is mediated by company reputation. (2) The results of previous research examining the influence of intellectual capital on company business performance have inconclusive results. (3) Research examining the mediating role of corporate reputation on intellectual capital and corporate business performance in the Indonesian context is still limited. (4) Previous research used the intellectual capital variable measured by human capital, structural capital, and employee capital. However, in research measuring intellectual capital, it is not only measured by human capital, structural capital, and employee capital but using relational capital. The relational capital element is related to agents, customers, suppliers, competitors, partners, clients, shareholders, industry associations, communities, governments and networks.Research limitations/implications – The implications of this research are that the research results have limitations (1) this research uses all public companies on the IDX. Future research should consider industry characteristics. (2) the company reputation variable should consider other measures such as the corporate image index (CII).
TELAAH RISET ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DI INDONESIA: TINJAUAN SYSTEMATIC LITERATURE REVIEW Auvi, Rahmatul; Widiastuty, Erna
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.7033

Abstract

This study aims to synthesize the results of previous research on Environmental, Social, and Governance (ESG) through a systematic literature review (SLR). This study uses SLR to present quantitative data to determine the development of ESG issues. There are several parameters used, namely journal sources, variable mapping and theory as well as fields of science, research approaches, and countries. The results of this study indicate that there were 48 articles originating from international and national reputable journals during the 2010-2023 period. ESG topics related to corporate governance, management and behavior accounting, information systems, auditing, and ethics are researches with ESG issues that are constantly evolving. Stakeholder theory is the most widely used theory and the dominant use of quantitative methods in ESG research. China is a developed country that does a lot of research on ESG issues, while in developing countries most research on ESG is conducted in Malaysia. Based on the ESG measurements that are widely used are the results of measurements issued by Bloomberg. Keywords: ESG, SLR, Voluntary Disclosure
PENGARUH PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP PERATAAN LABA DI ASEAN Shakila Putri Amanda; Widiastuty, Erna
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.333

Abstract

This study examines the effect of profitability and financial risk on income smoothing practices in banking companies listed on the Indonesia Stock Exchange, Singapore Exchange, Bursa Malaysia Securities Berhad, and the Philippine Stock Exchange from 2016 to 2023. Using purposive sampling, 544 firm-year observations were selected. Data were collected from annual reports, company websites, and Datastream Refinitiv Eikon. Multiple linear regression analysis conducted with IBM SPSS Version 25. The results of this study indicate that profitability and financial risk have a negative and significant effect on income smoothing. These findings emphasize the need for considering profitability and financial risk in formulating financial management strategies, aligning with POJK RI Regulation No. 17/PJOK.04/2020. Regulators should consider enhancing disclosure requirements related to values in financial reports.
The Influence of Corporate Governance Characteristics on Cash Holding Eka Putri NF Harahap; Erna Widiastuty
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8043

Abstract

This study aims to provide empirical evidence of the influence of corporate governance characteristics on cash holding. The population in this study is all public companies listed on the New York Stock Exchange (NYSE) for the 2020-2022 period. Sample selection was carried out using the purposive sampling method. Based on the sampling, observations were obtained as many as 568 companies-year. In this study, cash ownership is a dependent variable measured by cash and cash equivalents to total assets. Meanwhile, the independent variables of governance characteristics in this study consist of gender diversity measured by the number of female boards in the company, the size of the Board measured by the number of boards in the company, and board meetings measured by the number of meetings conducted by the board. The results of the study found empirical evidence that gender diversity has a positive and significant effect on cash holding. Meanwhile, the size of the Board and the Board meeting have no effect on cash holding. The implication of the results of this study is that the diversity of the Board mitigates managers' decisions in cash management.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Annisa Mawardani Putri; Widiastuty, Erna
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide empirical evidence of the influence of corporate governance mechanisms on firm value. The population of the research comprises all companies listed on the Indonesian Institute for Corporate Governance (IICG) from 2016 to 2022. Purposive sampling was employed, resulting in a sample of 199 firm-year observations. The independent variable, corporate governance mechanisms, was measured using the Corporate Governance Perception Index (CGPI) score. The dependent variable, firm value, was measured using Tobin's Q and sales growth. Firm size, the control variable, was proxied by total assets. Hypothesis testing was performed using simple linear regression. The results indicate that corporate governance mechanisms have a positive and significant impact on firm value. These findings support agency theory, which posits that corporate governance mechanisms has a positive and significant reduce conflicts of interest between principals-agents.
APAKAH KEBERAGAMAN GENDER MEMODERASI PENGUNGKAPAN ESG DAN KINERJA PERUSAHAAN? Lestari, Widya; Widiastuty, Erna
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.570

Abstract

This study aims to examine the moderating role of gender diversity in the impact of ESG on firm performance. This research uses a sample of financial sector companies listed on the Indonesia Stock Exchange for 2012-2023. The sampling method applied is purposive sampling, resulting in 74 firm-year observations. The dependent variables in this study are firm performance, measured by accounting performance (ROA and ROE) and market performance (Tobin's Q). The independent variable is ESG disclosure, measured using ESG scores from the Datastream. This study also incorporates gender diversity as a moderating variable, measured by the proportion of females on the board of directors. Secondary data sources come from Datastream and company annual reports. The research results provide empirical evidence that gender diversity does not moderate the effect of ESG disclosure on company performance on ROE and Tobin's Q. However, gender diversity moderates ESG disclosure on company performance when proxied by ROA. This research implies that the proportion of female Board of Directors in the company strengthens corporate governance, improves the company's reputation, and increases the effectiveness of decision-making. On the other hand, it now considers non-financial information such as ESG and gender diversity when making investment decisions.
Co-Authors Adelia, Fina Ahmad Ramadhan Akbar, Farras Atha Akram Akram Alamsyah M. Thahir Anggi Saputra Animah Animah Anita Wijayanti Annisa Mawardani Putri Asmara, Lola Yuli Atika Gando Suri Auvi, Rahmatul Azra Ramizah Azzahra, Nabila Baiq Nurrizkiana Cindy Berliana Menti Deni Ahriati Denny Cendra Bhakti Dhini Azhari Eka Putri NF Harahap Endar Pituringsih Erniza, Desri ETIK KRESNAWATI F. D., Gezah Berkah Akbar Fadhila, Febri Luthfi Handika, Rebi Fara Hery Widijanto I Made Adi Gunawan Imelia Desika Fitri Iswardi, Iswardi Latifah Marwah Leo Ori Wibowo Lilik Handayani Lukman Effendy Lukman Effendy, Lukman Lutfiya, Afifah Astri Muhammad Irfan Mulya, Fadila Rahma Musaffa Kamal Nabila Azzahra Natasya Elvin Maharani Pramitya Khairunnisa, Dian Prayitno Basuki, Prayitno putri, amanda Rahmat Febrianto Roisatul Aminy Shakila Putri Amanda Thahir, Alamsyah M. Tusadiah, Halimah Veronika Geani Wafiq Muwaffaq Helmi Wahyuni, Ika Sari Wiandra, Aksan Maulana Widya Yorsalina Xaviera, Areta Yolanda, Nike