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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi Bisnis Jurnal Kajian Akuntansi Sains Manajemen:Jurnal Manajemen UNSERA Jati: Jurnal Akuntansi Terapan Indonesia JOURNAL OF APPLIED ACCOUNTING AND TAXATION International Journal of Supply Chain Management Journal of Innovation in Business and Economics Jurnal Ilmu Manajemen dan Akuntansi Terapan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Accounting Profession Journal (APAJI) Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat Perspektif Akuntansi Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Abdi Dharma Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Indonesian Journal of Sustainability
Machmuddah, Zaky
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Transportation Other

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Psychological and Cultural Factors: Does an Accounting Study Program Matter? Amanda, Frista Fio; Machmuddah, Zaky
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.15316

Abstract

ABSTRACT The phenomenon of declining interest in accounting study programs has become a significant issue in Indonesian higher education. This study aims to analyze the influence of psychological, social, and cultural factors on students decisions to major in accounting at university "Y." The study sample consisted of 113 new students from the class of 2025 selected through accidental sampling. Data analysis used multiple linear regression with IBM SPSS 25. The study results indicate that psychological and cultural factors significantly influence students decisions, while social factors have no significant influence. These findings indicate that personality, interests, and cultural values ​​are key considerations in choosing an accounting study program. The practical implications of this study are highly beneficial for accounting study program managers in designing more effective promotion and admission strategies in the digital era and serve as a reference for further research.
Gen Z's Understanding of Internal Controls Dominates QRIS Phishing Prevention Kartika, Lukiyana Nurul Izza; Machmuddah, Zaky
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.15318

Abstract

This study highlights the increasing cases of QRIS phishing targeting Generation Z through social media using various social engineering techniques. The research analyzes the influence of understanding internal controls, risk awareness, and self-efficacy on the effectiveness of QRIS phishing prevention. A quantitative approach was employed with a population of 10,951 active students at Dian Nuswantoro University and a sample of 408 respondents selected through purposive sampling based on their experience conducting QRIS transactions. Data were analyzed using multiple linear regression with SPSS. The results show that understanding internal controls, risk awareness, and self-efficacy have positive and significant effects on QRIS phishing prevention, both simultaneously and partially. Among the three variables, understanding internal controls is the most dominant factor. These findings underscore the importance of strengthening cybersecurity literacy to promote safer digital payment behavior among Generation Z.
LITERASI KEUANGAN DAN PENGELOLAAN SAMPAH PLASTIK MENJADI PRODUK KREATIF PADA BANK SAMPAH LUMINTU SEMARANG Machmuddah, Zaky; Sumaryati, Anna; Ratnawati, Juli; Minarso, Bambang
ABDIMAS UNWAHAS Vol. 10 No. 2 (2025): Abdimas Unwahas
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v10i2.14856

Abstract

Bank Sampah Lumintu adalah sebuah lembaga berbasis komunitas yang berlokasi di Kelurahan Sampangan, Kecamatan Gajahmungkur, Kota Semarang. Berdiri sejak tahun 2015, Bank Sampah ini memiliki misi untuk mendorong kesadaran masyarakat akan pentingnya pengelolaan sampah berbasis 3R (Reduce, Reuse, Recycle), sekaligus menyediakan alternatif tabungan berbasis sampah anorganik. Berdasarkan hasil diskusi dan identifikasi langsung bersama pengurus Bank Sampah Lumintu, telah ditemukan permasalahan pengelolaan keuangan yang manual dan sampah yang tidak bernilai tambah untuk meningkatkan efektivitas dan keberlanjutan kegiatan ekonomi berbasis lingkungan yang dilakukan oleh lembaga ini. Permasalahan ini menyebabkan lemahnya akuntabilitas internal, sulitnya melakukan evaluasi berkala, serta menghambat pengembangan usaha karena tidak ada informasi keuangan yang dapat dianalisis secara kuantitatif. Solusi difokuskan pada peningkatan kapasitas, pendampingan teknis, serta pengembangan sistem sederhana namun berkelanjutan yang dapat diterapkan oleh mitra secara mandiri pasca-pengabdian. Metode pengabdian masyarakat dilakukan dengan beberapa tahap, yaitu sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Pengabdian masyarakat ini menunjukkan bahwa pelatihan literasi keuangan yang kontekstual, sederhana, dan praktis sangat efektif dalam meningkatkan kemampuan tata kelola keuangan lembaga ekonomi rakyat. Selain itu, pendampingan pasca-pelatihan menjadi faktor penting untuk memastikan implementasi berjalan dengan baik. Temuan dan pengalaman tersebut menjadi dasar pendekatan yang digunakan dalam kegiatan pengabdian kepada masyarakat di Bank Sampah Lumintu.
The Role of ESG Disclosure in Moderating Financial Distress on Company Value Febriani, Faradilla Saulina; Machmuddah, Zaky
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.118-128

Abstract

Market value volatility in manufacturing threatens corporate sustainability. This research examines how ESG disclosure moderates the link between financial distress and firm value. The sample comprises 85 Indonesian companies selected through purposive sampling. Data came from annual reports, IDX financial statements, and Bloomberg ESG ratings. We analyzed data using regression analysis in IBM SPSS Statistics 25. Results show financial distress significantly lowers firm value; greater financial pressure reduces valuation. ESG disclosure, as a moderator, eases this negative effect, lessening the impact of financial distress. These findings support Signaling and Legitimacy Theory: financial distress sends negative signals, while ESG disclosure preserves legitimacy and sends positive signals to investors. ESG disclosure’s moderating role is key in shaping how markets perceive the effects of financial distress on firm value. This study contributes to financial risk management and corporate sustainability during economic challenges and urges companies to adopt risk-mitigation and sustainable practices.
Analisis Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan Danisya Zalza Billa Putri Supriyanto; Zaky Machmuddah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9532

Abstract

This study examines the relationship between firm value (Tobin's Q) and profitability (ROA), liquidity (CR), company size (SIZE), and capital structure (DER). Using a purposive selection technique, we examined a sample of 60 industrial enterprises that were listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Using IBM SPSS 26, we performed a multiple linear regression analysis, which showed that each of these characteristics had a significant impact on the value of the company.
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Tax Avoidance: Firm Size as a Moderating Variable SARI, PUTRI AYU DEVITA; Machmuddah, Zaky
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.12086

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) disclosures on tax avoidance, with firm size acting as a moderating variable. The research focuses on manufacturing companies listed in the Bloomberg ESG database from 2020 to 2023. It employs a quantitative methodology, using regression analysis conducted via SPSS software. Purposive sampling yields 174 observations that meet the established criteria. The empirical findings reveal that all three ESG dimensions—environmental, social, and governance—significantly influence tax avoidance. These results suggest that adopting sustainability principles across various operational areas correlates closely with corporate tax management strategies. Additionally, firm size moderates the relationship between ESG disclosures and tax avoidance, offering deeper insights into tax compliance behaviors among manufacturing firms. The study's implications emphasize the need to integrate ESG practices into corporate governance frameworks. This integration can enhance transparency, accountability, and the effectiveness of tax management.
Peran Profitabilitas: Environmental, Social, dan Governance Disclosure terhadap Nilai Perusahaan Utami, Dinda Yunita; Machmuddah, Zaky
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4246

Abstract

This study aims to examine the moderating role of profitability in the influence of environmental, social, and governance (ESG) disclosures on firm value. The study sample consists of 66 Indonesian companies listed on the Indonesia Stock Exchange (IDX) with ESG data available in the Bloomberg database, with a total of 264 company-year observations selected using a purposive sampling method. ESG and profitability measurements were conducted in the current year (2020–2023), while firm value was evaluated in the following year (2021–2024). Multiple linear regression and Moderated Regression Analysis (MRA) were used as analytical tools. This study found mixed results: environmental disclosure had no significant effect, social disclosure had a significant positive effect, and governance disclosure had a significant negative effect on firm value. Furthermore, profitability did not moderate the effect of environmental disclosure, but weakened the effect of social disclosure and strengthened the effect of governance disclosure on firm value.
Co-Authors A.A. Ketut Agung Cahyawan W Abiyyatha, Muhammad Kafa Acep Komara Afrilia Nola Hestiatay Agung Prajanto Ajeng Triyas Oktaviani Ali, Shujahat Amalia Suryani Amanda, Frista Fio Anggita Dyah Primasari Anindyafebi Tanara Anna Sumaryati Apasya, Trida Arifiyati, Fina Ayu Wulandari Bambang Jatmiko Bambang Minarso, Bambang Danisya Zalza Billa Putri Supriyanto Desy Herma Fauza Desy Herma Fauza, Desy Herma Dewanta, Michael Ardho Dewi Sofha Dul Muid Dul Muid Dwiarso Utomo Dwiarso Utomo Emiza binti Tahar Entot Suhartono Febriani, Faradilla Saulina Fina Arifiyati Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Ida Ayu Putu Sri Widnyani Ida Ayu Ratih Manuari Jayati, Rima Dwi Jenny Pratiwi Assaji Juli Ratnawati Kartika Hendra Titisari Kartika Hendra Titisari Kartika, Lukiyana Nurul Izza Khaeronisa Khaeronisa Kunco Teguh Wijayanto Kusni Ingsih Ladiva, Siti LILIS SETYOWATI Lilis Setyowati Maradewi Ayu Kumalasari Melati Oktafiyani Meyliana, Santika Michael Ardho Dewanta Muchamad Syafruddin MUCHAMAD SYAFRUDDIN Muchammad Syafrudin Muhammad Hasan Haydar Nabila Zhafira Sofiamanan Naela Mardlotillah Natalistya TAH Natalistyo T.A.H Natalistyo Tah Neta Belinda Ni Putu Yuria Mendra Nuraini, Annisa Oktaviani, Ajeng Triyas Putri Fea Ikhtiyarini PUTRI WULANDARI R, Muhammad Rheza Fernanda Riana Sitawati Salma Tsamarah Nurjannah SARI, PUTRI AYU DEVITA Selvia Eri Kuntari Solly Aryza St. Dwiarso Utomo St. Dwiarso Utomo, St. Dwiarso Stephanus Dwiarso Utomo T.A.H, Natalistyo Tahar, Emiza binti Titi Laras Utami, Dinda Yunita Vonny Meilinasari Wahidah Nursafiyah Wijayanti, Yashinta Putri Winarsih Winarsih Winarsih Winarsih Winarti, Wiwin Winarti, Wiwin Wiwin Winarti Yashinta Putri Wijayanti Yasmina Azizah Noor Yulita Setiawanta