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All Journal Akuntansi Krida Wacana WIDYAKALA JOURNAL Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Wahana Akuntansi JURISMA: Jurnal Riset Bisnis & Manajemen Jurnal Online Insan Akuntan Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JSMA (Jurnal Sains Manajemen dan Akuntansi) Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sangkabira Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) PROFICIO: Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Financial and Behavioural Accounting Empowerment: Jurnal Pengabdian Masyarakat RELEVAN : Jurnal Riset Akuntansi Jurnal Abdi Masyarakat Multidisiplin JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Populer: Jurnal Penelitian Mahasiswa Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Riset Inovasi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Akuntansi Prosiding International Conference on Sustainable Innovation (ICoSI) JURNAL SATYA MANDIRI MANAJEMEN DAN BISNIS Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM) Jurnal Akuntansi
Agustine Dwianika
Universitas Pembangunan Jaya
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Journal : WIDYAKALA JOURNAL

 1 
Mekanisme Good Corporate Governance, Interest Rates, dan Exhange Rates Terhadap Indeks Harga Saham Gabungan Pada Emiten Sektor Manufaktur Dwianika, Agustine
WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 5, No 2 (2018): Urban Development & Urban Lifestyle
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.376 KB) | DOI: 10.36262/widyakala.v5i2.109

Abstract

Penelitian ini bertujuan untuk menguji: (1) Pengaruh tanggung jawab sosial Perusahaan terhadap Indeks Saham Bursa Efek Indonesia 2015-2016, (2) Pengaruh Tingkat Suku Bunga terhadap Indeks Saham Indonesia Exchange 2015-2016. (3). Pengaruh Nilai Tukar Terhadap Indeks Saham Bursa Efek Indonesia 2015-2016. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan analisis model regresi. Hasil penelitian ini menemukan bahwa variabel makroekonomi GCG dan makro ekonomi secara simultan berpengaruh pada bagaimana periode di BEI. Kebijakan GCG dan nilai tukar perusahaan berpengaruh positif dan nilai tukar berpengaruh negative terhadap nilai saham gabungan (IHSG).Kata Kunci : Good Corporate Governance, Interest Rate and Exchange Rates, Time Series Regressions, IHSG
The Impact of Tax Reform, Subjective Norms and Social Norms on SME’s Tax Compliance during the Covid-19 Pandemic Agustine Dwianika; Putri Dwi Wahyuni; Fachrul Roza
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i1.711

Abstract

This study aims to determine the direction of tax reform, subjective norms and during social norms on SME tax obligations of  SMEs in DKI Jakarta Region during Pandemic Covid-19 collected by  questionnaires. Result shows partial taxation reforms and social norms have a positive impact on SME tax obligations, but  subjective norms are not related to SME tax obligations. In addition, tax reform , subjective norms, and simultaneous social norms are positive for taxpayer compliance. This finding would be useful for DGT for brainstorming references of SME’s policy and  tax strategy.
Understanding How Green Intellectual Capital Influences Earnings Management: Insights from a Qualitative Study Dwianika, Agustine; Mayangsari, Sekar
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 12, No 2 (2025): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v12i2.1263

Abstract

This qualitative study explores the influence of Green Intellectual Capital (GIC) on earnings management practices in Indonesian manufacturing firms. With increasing environmental concerns and corporate sustainability commitments, this research investigates how components of GIC, including green human capital, green structural capital, and green relational capital, contribute to ethical financial reporting. Semi-structured interviews were conducted with senior managers, financial officers, and sustainability officers in five listed manufacturing companies, involving a total of 15 participants. Each interview lasted between 60–90 minutes and was audio-recorded, transcribed, and analyzed using thematic coding to identify recurring patterns and divergent perspectives. The results reveal that strong GIC can act as an internal control mechanism, reducing the tendency toward earnings management by fostering environmental accountability and long-term strategic thinking. However, the study is limited by its relatively small sample size and reliance on self-reported data, which may not fully capture broader industry practices. These findings highlight the significance of embedding green values into intellectual resources to promote financial transparency while offering a foundation for future research with larger and more diverse samples.
Co-Authors Adistinur Syafira Affrian Dwi Prasetyo Andika Indra Falim Anita Pepbriani Arya Saraswati Augury El Rayeb Augury El Rayeb Augury El Rayeb Badingatus Solikhah Budi Kurniawan Calista Setiyahadi Ceicillia Novita Roseline Desi Dwi Kristanto Dewi, Novy Silvia Dwi Aditya Rizky Saputra Edi Purwanto EDI SARWONO Elida Rahmawati Elida Rahmawatie Eva Herianti Fachrul Roza Farhan Ady Pratama Felicia Fiorenita Fernando, Kenny Fiqkri Ardiyanto Nugroho Fitriyah Nurhidayah Hari Nugraha Hastuti Naibaho Huwaidah Nabila Ina Iskandar Ina Iskandar Irma Paramita Sofia Jasmine Rafinka Dara Lawe Anasta, Lawe Lina Said Lola Maheswari Widyaningsih Marundha, Amor Meika Priscilia Muhammad Andika Muhd. Nuryanto Amin Natasya Alveenia Naurissa Biasini Ni Putu Eka Widiastuti Nuni Rosiana Nur Alifa Rahmawati Nuzul Rahmadani Padia Aqilla Haya Purwanto, Edi Rafiq Ahmad Raissa Putie Imaniyah Ranaa Naziira Givasya Anggoro Rania Avil Levigni Ratih Paramitasari, Ratih Rifdah Aristawati Romi Juliani Putri Rudi Harianto Sekar Mayangsari Selvia Ely Zanna Sendi Tri Andika Sila Ninin Wisnantiasri Siti Rahma Anggraini Tasbita Fitria Sarwono Wisnantiasri, Sila Yesa Amanda Putri Yesa Amanda Putri