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Effect of Supply Chain Management to Corporate Financial Performance through Corporate Environmental Disclosure: Evidence from Indonesia St. Dwiarso Utomo; Zaky Machmuddah; Riana Sitawati
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract— The purpose of the research is to evidence the role of corporate environmental disclosure in mediating the relationship between supply chain management and corporate financial performance. Food and beverage companies listed in Indonesia Stock Exchange in period of 2014-2018 are the sample of the current research. Path Analysis with Partial Least Squares-Structural Equation Modeling (SEM) is used to analyze data. The research finding found that supply chain management directly affects to corporate financial performance and supply chain management indirectly affect to corporate financial performance through corporate environmental disclosure. Theoritical implication of the research is that the research supports the existing theory. While practical implication of the research is that CED can be used to gain personal branding from stakeholders and to protect from SCMaction. Thus, it can increase financial and economic performance to keep company legitimate.
ANALISIS PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN PENGETAHUAN MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DI RUMAH SAKIT CONDONG CATUR (RSCC) YOGYAKARTA Yustina Ernawati; Bagus Kusuma Ardi; Sutono .; Riana Sitawati
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 29, No 52 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Abstract

ABSTRACTThis study aims to determine the effect of technology utilization, top management support, knowledge of managers on the effectiveness of accounting information systems. The population in this study were employees at the office of the directors of the Condong Catur Hospital (RSCC) Yogyakarta, amounting to 202 people. The number of samples used in this study was 46 obtained using the Purposive Judgment Sampling method. The results obtained indicate the use of information technology has a positive effect on the effectiveness of accounting information systems. Top Management Support has a positive effect on the Effectiveness of Accounting Information Systems, and manager knowledge has a positive effect on the Effectiveness of Accounting Information Systems. Keywords: Information Technology, Top Management, Manager Knowledge, Accounting Information Systems ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi, dukungan manajemen puncak, pengetahuan manajer terhadap efektivitas sistem informasi akuntansi. Populasi dalam penelitian ini adalah karyawan pada kantor direksi Rumah Sakit Condong Catur (RSCC) Yogyakarta yang berjumlah 202 Orang. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 46 didapat menggunakan metode Purposive Judgment Sampling. Hasil penelitian yang diperoleh menunjukkan pemanfaatan teknologi informasi berpengaruh positif terhadap Efektivitas Sistem Informasi Akuntansi. Dukungan Manajemen Puncak berpengaruh positif terhadap Efektivitas Sistem Informasi Akuntansi, dan pengetahuan manajer berpengaruh positif terhadap Efektivitas Sistem Informasi Akuntansi. Kata kunci : Teknologi Informasi, Manajemen Puncak, Pengetahuan Manajer, Sistem Informasi Akuntansi 
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN MODERASI PEMANFAATAN TEKNOLOGI INFORMASI Khotimatus Sa’adah; Riana Sitawati; Subchan Subchan
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This research is based on the phenomenon that happened recently wherethere are many cases of misappropriation of savings and loan cooperativefunds that reach millions of rupiah, plus the case of investment bodong.Mandiri Jateng Savings and Loan Cooperative, which is considered healthyas a report that when it was considered normal, turned out to be a buggyinvestment that disturbed its members reaching billions of rupiah (Mcwnews,2017)The population of this research is employees of savings and loancooperatives in Jepara district. The sample of this research is manager,accounting and teller. The sampling technique used is purposive samplingmethod with the number of samples that can be analyzed that is 78. Analyzerused to analyze the problems such as Moderated Regression Analysis (MRA),coefficient of determination and hypothesis testing by using SPSS.Based on the results of data processing found that the competence ofhuman resources on the quality of financial statement information has asignificant positive effect with the significance value of 0.011 <0.05 andinternal control system has a significant positive effect on the quality offinancial statement information with a significance value of 0.003 <0.05.While the variable utilization of information technology as a moderationvariable can not memoderating between variable competence of humanresources to the quality of financial statement information with significantvalue 0,477> 0,05 and utilization of information technology as moderationvariable also can not memoderating internal control system to qualityinformation of financial statement with significance value 0.644> 0.05.
PENGARUH PENGUNGKAPAN CSR DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI Sri Kawuri; Riana Sitawati; Sam’ani Sam’ani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 9 No 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Financial performance becomes a matter of great concern toan investor but must also take into account the social andenvironmental responsibilities of the company. This study aims toanalyze the effect of CSR disclosure and environmental performanceon financial performance with moderation of foreign ownership.Respondents of this research are manufacturing companies listed onthe BEI 2011 - 2015 and registered in PROPER in 2011 - 2015. Thenumber of samples of 85 companies is taken based on PurposiveSampling technique. Data collection using documentation method.The data analysis to test the hypothesis using multiple regression iscompleted with SPSS program.From the results of this study obtained the conclusion that:Disclosure of CSR has a significant positive effect on financialperformance, environmental performance has no effect on financialperformance. In addition, this research finds that foreign ownershipmoderates the effect of CSR disclosure on financial performance withnegative direction and can not moderate the influence ofenvironmental performance on financial performance.
The Effect Of Environmental Performance On Company Value With Financial Performance And Corporate Governance As Intervening Variables Rahayu Safitri Mutmainah; Riana Sitawati
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 4 (2023): Desember : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i4.568

Abstract

This study examines the effect of environmental performance on company value by mediating financial performance and good corporate governance. The research objective is to find empirical evidence about (1) the influence of environmental performance on company value, (2) the influence of environmental performance on financial performance, (3) the influence of environmental performance on good corporate governance. (4) the influence of financial performance on company value. (5) the influence of Good Corporate Governance on company value, (6) the influence of environmental performance on company value by mediating financial performance, (7) the influence of environmental performance on company value by mediating Good Corporate Governance. Environmental performance is measured using PROPER and company value is measured using Price Book Value, for the mediating variable Environmental Financial Performance is measured using ROA, Good Corporate Governance is measured using institutional ownership. The object of this research is a group of manufacturing industries listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The research sample was 55 companies with 5 years of observation. The data analysis test tool used warp PLS 5.0 software for each variable. The test results show that environmental performance has no significant effect on company value, environmental performance has a significant and positive effect on financial performance, environmental performance has a significant and positive effect on institutional ownership, financial performance has a significant and positive effect on company value, institutional ownership has no effect on company value. , Environmental Performance has an effect on company value through Financial Performance, Environmental Performance has no effect on company value through Institutional Ownership.
R biblioshiny application to explore sustainability research trends in Islamic finance: scientometric research Widaryanti Widaryanti; Wan Amalina Wan Abdullah; Riana Sitawati; Rudika Harminingtyas
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25962

Abstract

Purpose - This study aims to identify research trends on sustainability in Islamic finance as published by leading journals. Method - A total of 54 indexed publications was analyzed using the R Bibliometric application to generate a bibliometric map of sustainability in Islamic finance.   Result - The analysis shows a consistent annual increase in sustainability-related Islamic finance research, with the Isra International Journal of Islamic Finance being the most productive journal and Hassan MK as a prominent contributor.  Keyword analysis highlights “Islamism” and “sustainability” as dominant themes. Despite growth, research gaps remain that warrant further investigation. Implication - This study synthesizes existing research and identifies gaps, providing insights for scholars, policymakers, and practitioners to enhance the integration of sustainability in Islamic finance. Originality - This study introduces a novel application of Biblioshiny to explore sustainability literature in Islamic finance. Although Islamic finance is a broad topic, the specific focus on sustainability provides unique value, especially given the increasing attention to sustainability issues in various financial sectors.