Article Per Year (5 Year)
p-Index From 2021 - 2026
9.036
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi AKUNESA Pendidikan Ekonomi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual Scientific Journal of Reflection : Economic, Accounting, Management and Business INVENTORY: JURNAL AKUNTANSI JURNAL PENDIDIKAN TAMBUSAI JAE (Jurnal Akuntansi dan Ekonomi) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Kompetif JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah ASET Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Jurnal Ilmiah Wahana Pendidikan Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Arastirma Jurnal Manajemen dan Profesional Muhasabatuna: Jurnal Akuntansi Syariah Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Riset Akuntansi Jurnal Riset Manajemen Akuntansi Indonesia Jurnal Pengabdian Masyarakat Nusantara Kajian Ekonomi dan Akuntansi Terapan Manajemen : Jurnal Ekonomi IPSSJ Jurnal Ekonomi dan Bisnis Indonesian Journal of Innovation Multidisipliner Research Proceeding International Annual Conference Economics, Management, Business, and Accounting
ROHMAWATI KUSUMANINGTIAS
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 104 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 104 Documents
Search

 7   8   9   10   11 
PERAN KONEKSI POLITIK DALAM MEMODERASI PENGARUH CSR TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI Dinisa Mareta Diva Prasetya; Rohmawati Kusumaningtias; Abdullah Hanif Muthohhari
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16295

Abstract

The energy sector plays a vital role in the global economy, with increasing sustainability challenges. In this context, corporate social responsibility (CSR) has become one of the important strategies to create sustainable value for companies. This study examines the effect of CSR on firm value in the energy sector in Indonesia, with a focus on the role of political connections as a moderating variable. CSR has become an important strategy in improving corporate image and value, but its effectiveness is often affected by external factors, including political connections. This study uses data from 32 energy companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. Tests were conducted using moderated regression analysis. The results show that CSR has a significant positive effect on firm value, as measured by Tobin's Q. However, political connections do not have a direct effect on firm value. In contrast, political connections are shown to strengthen the relationship between CSR and firm value. This finding suggests that political connections may provide competitive advantages, such as regulatory ease and fiscal incentives, that support the implementation of CSR. This study contributes to the CSR literature by highlighting the importance of political connections in moderating the effect of CSR in the energy sector. The practical implication of this study is the need for firms to strategically leverage political connections to increase the effectiveness of their CSR programs.
KREATIVITAS SANDUR PAKELIRAN SEBAGAI UPAYA PENINGKATAN KESEJAHTERAAN Rohmawati Kusumaningtias; Arif Hidajad; Diana Rahmasari
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 6 No. 2 (2025): Vol. 6 No. 2 Oktober 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v6i2.6142

Abstract

Kesenian Sandur yang berkembang di Bojonegoro bukan sekedar permainan tradisional anak-anak Jawa, tetapi mempunyai makna dan filosofi yang mendalam. Sandur dimulai pada tahun 1965 hingga saat ini, namun terlihat terasing keberadaannya dari masyarakat Indonesia, khususnya budaya Jawa. Sanggar Bale Parawangsa merupakan kelompok seni yang berupaya untuk tetap melestarikan Sandur dengan menyajikan pementasan Sandur ketika mendapatkan panggilan di wilayah Kabupaten Bojonegoro. Namun demikian terdapat beberapa kendala yang dihadapi sehingga menyebabkan kesenian sandur kurang diminati oleh masyarakat. Kualitas jalan cerita kurang menarik dan tata kelompok pelaku sandur yang kurang baik merupakan faktor-faktor yang menyumbang seni sandur kurang mendapatkan perhatian dari masyarakat. Tujuan dari dilakukannya kegiatan pengabdian ini adalah untuk membantu menyelesaikan permasalahan mitra. Hasil dari kegiatan pengabdian ini nantinya akan berdampak pada kontribusi turut membantu melestarikan dan memperkenalkan budaya asli Indonesia yaitu kesenian sandur kepada masyarakat khususnya generasi muda dalam bentuk yang lebih modern dan menarik dengan penerapan teknologi dan ilmu pengetahuan. Solusi yang diberikan adalah (1) Pelatihan manajemen seni pertunjukan, (2) peningkatan konsep pertunjukan modern seni sandur pakeliran, (3) pembuatan video pertunjukan seni sandur, dan (4) penyusunan buku seni sandur.
Penerapan Dimensi Akuntabilitas pada Yayasan Murni Pendidikan Sosial "Sunan Drajat" Lamongan Khoirul Wakhid; Rohmawati Kusumaningtias
Muttaqien Indonesian Journal of Multidiciplinary Islamic Studies
Publisher : Muttaqien Publishing, Lembaga Penelitian dan Pengabdian kepada Mayarakat (P3M) STAI DR. KH.EZ. Muttaqien Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52593/mtq.04.2.04

Abstract

The purpose of this study was to determine the application of the accountability dimension to the "Sunan Drajat" Lamongan Social Education Pure Foundation. The research used is qualitative research with interpretive methods. Data collection techniques used are through interviews and observation. Data processing was carried out in a qualitative description. The results of this study indicate that the Pure Social Education Foundation "Sunan Drajat" Lamongan has implemented accountability dimensions including honesty and legal accountability managerial accountability, program accountability, policy accountability, financial accountability. However, there are several dimensions of accountability that have not run optimally. First, in honesty and legal accountability, it is explained that in foundations there are no concurrent positions but sometimes there are concurrent duties by administrators. This occurs because the presence of administrators is not fully in accordance with the existing management structure. Second, related to policy accountability, it is explained that the foundation already has policies related to strategic plans, but has not set a timeline for achieving targets for each policy that has been formulated. Third, in terms of financial accountability at the foundation, when viewed in terms of financial statements, it is still relatively simple in the form of cash flow, and is not fully in accordance with PSAK No. 45
Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Tax Avoidance Perusahaan LQ45 Felicia Artamevia; Shella Nur Afifah; Erlina Sari; Naurah Alifia Putri Wicaksono; M. Zainul Abidin; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.28.1.261

Abstract

This study aims to analyze the influence of the independent board of commissioners and audit committees on tax avoidance practices in companies that are members of the LQ45 index for the 2022–2024 period. The background of the research is based on the still high practice of tax avoidance that takes advantage of regulatory loopholes and the importance of good corporate governance mechanisms in supervising management policies. This study uses an explanatory quantitative approach with secondary data in the form of financial statements and annual reports. The sample was determined through purposive sampling and obtained from 28 companies. The dependent variable of tax avoidance is measured using the Effective Tax Rate (ETR), while the independent variable includes the proportion of the independent board of commissioners and the number of audit committees. Data analysis was carried out by multiple linear regression after going through the classical assumption test. The results of the study show that independent board of commissioners has a negative and significant effect on tax avoidance, which means that the higher the proportion of independent commissioners, the more tax avoidance practices tend to decrease. On the other hand, audit committees have a positive and significant effect on tax avoidance, which shows that an increase in the number of audit committee members does not necessarily increase the effectiveness of supervision. These findings indicate that the effectiveness of surveillance is determined not only by quantity, but also by quality and independence. Therefore, companies need to strengthen their supervisory function substantively to suppress tax avoidance practices.
Co-Authors Abdullah Hanif Muthohhari Abidah Adelya Abrory, Mochamad Kasful Anwar Achmad Ardanu Admojo, Muhammad Yansen Suryo Afifuddin, Muhammad Agustin, Citra Eka Ahmad Baihaqi Ahmad Hanif Setiawan Aini, Rahmaniar Cholifahtul Alexa Joy Valerie Alia Ariesanti Alima Putri Rahayu Ambar Kusumaningsih Amelia Candra Murti Aminah Imro’atus Sholiha Andriani, Elisabeth Natalie Joy ANDRIYANA, ERFA Angelina, Vira Anggraeni, Dhea Puspita Anggraeni, Diva Syaiful Anggraini, Aprilita Dina Anindita, Shafa Tanaya Anita Anita Anita Anita Aprilia Saputri Arif Hidajad ARIF HIDAJAD Ariqah, Nadia Faustina ASMARANI, MARLIA ASTI SALAMAH, SILKA Asyifa Putry Fadhilla Athifa Aswa Ramadhani Atika Maulydina Damayanti Soedibyo Aulia Putri Dewi Kartika Sari Aulia, Nisrina Ayu, Siti Aisyah Putri Azizah, Najma Auralia Ayu Nur Azzahra Keisha Ramadhani Azzahra, Jihan A’isyah Hani Agustin Bachtiar, Jihan Zahidah Imtinan Bayu Rama Laksono Brisani Elmiga Kareri Cantika Sari Siregar Cantika, Marsha Carmelita Endera Choirina, Najwa Widya Christina Auqwinry Sarania Watat Damayanti, Novita Dwi Dandy Christian Vieri Daniar Pasha Prillia Adi Ningrum Desi Marilin Swandayani Desi Marilin Swandayani, Desi Marilin Desviani, Dicha Putri Dewi ANGGRAENI DEWI ASMASARI, WANITA Dian Anita Nuswantara Diana Rahmasari Dias Permata Ukir Purbo Nata Dinisa Mareta Diva Prasetya Diva Aulia Ni`masari EKA PUTRA, FAISHAL Eko Prasetyo Eky Julia Sabrina Erlina Sari Erly Rahmawati Faidhoh, Minchatul Maula Umi Farichatur Rizkiyah Fatmala, Nawang Faza Atika Lestari Felicia Artamevia Felisha Berliana Putri Fikriyah, Siti Mashlahatul Fira Kartika Ningtyas Fitri, Nadia Fitri, Tita Sahabsari Supraba Fransisca, Theresia Adelia Fritzy, Viorelia Claressa Geoffrey Cliff Hartono Gita Cahya Puspita Gita Cahya Puspita, Gita Cahya Hafsah, Salvany Maulida Rahma Hanny Nailussyifa Zahara Hariyati Hariyati Hariyati Hassanah, Annisa Uswatun Hendrik, Skolatiska Listyana Herbekti Riyandhono Hidayat, Rendra Syarief Hikmah, Daris Hilmawati, Mei Ruli Ninin Imlika, Lyra Hafsari Darapuspita Inayah, Nayla Putri Indryani, Alifia Putri Ishma Nihayatul Mahmudah Julietta Fairuzar Awrasya Khoirul Wakhid Khotijah, Faradita Sabrina Khotizah, Nur Hidayatul Kusumanigsih, Ambar Kusumaningsih, Ambar Laili Dhurrotun Nafisa Laura Deswita Arfiandini Lawalata, Alexandra Gabriella Lintang Venusita Loggar Bhilawa Loucha Noveratissahaladifa Putri M. Zainul Abidin Made Dudy Satyawan Manullang, Lydia Natasya Mardiana, Arie Citra Mariana Maylinda Awalin Ma’rifatul Ummah Meilina, Sintya Merlyana Dwinda Yanthi Mila Roifatul Jannah Muhammad Aqil Sirojuddin Muhammad Faris Ghozi Muthohhari, Abdullah Hanif Nabila Putri Andriawan Nabila, Zaqiyatin Nabilah Khairina Zahro Naila Putri Amanda Natasya, Faiq Naurah Alifia Putri Wicaksono Nazwa Salsa Safira Mayani Nerisafitra, Paramitha Noor Imamah Jayanti Taufiqs Nova Ajika Firmansyah Novia Yusfiyanti Laili Novita Riyanti Triastuti Novita Sari Nuril Firdaus Nuswantoro, Jabang Tetuko Oktafiana, Prestika Permata, Amelia Pinky Permata Sari Prasetia, Sagita Shafa Prasetya, Dinisa Mareta Diva Pujayanti, Bella Apryani Pujiono Pujiono Puspita Novianti Ningrum Putra, S.E., MSA, Rediyanto Putri Asmiati Cahya Putri, Salsabila Athira Najla Sanda PUTRI, SILVIA Qurrotul Aini Rafael Dian Omega Rahmadhani, Oktavia Dwi Rahmawati, Rita Ayu Rahmawati, Rizka Amalia Ramadhan, Aulia Wahyu Ramadhandy, Hary Kurnia Ramadhani, Nur Rouf Rizqi Rameyza Elya Ibnaty Ratnasari, Zenita Nur Ilmi Redianto Putra Rediyanto Putra Rendra Arief Hidayat Rendra Arief Hidayat Reni Aprilliya Linawati Revaline Aurellia Putri Revany Chaila Syam Rifki Aditya Wicaksono Ritha Lidia Frare Rizqi, Moch. Fathu Ardan Rohmah, Neilly Alfiatur Roudhotun Ni’mah Safania Anindya Safina Naja Fauzi Safira Amelia Santoso Salsabila, Aliya Dinar Salsabila, Kirana Anindya Salsabilah, Dzakiyah Sandi Bagas Permana Sari, Vita Amelia Fatma Fatika Sechan, Oneng Sarah Selliya Fuji Destari Setiawan, Niastika Anggreini Setyawan, Nadine Diura Shafira Sabitah Wanda Shanfariza Nevada Shella Nur Afifah Sianipar, Christiani Martha Maharani Sinatra, Zaneta Ardelia Ruth Siti Aisyah Sudjianto, Manuela Vanlentera Kasih Berlinda SUHADI, ARINNA Sutjahjo, Julia Angelica Syifa, Zahra As Sylvia . Tabitha Davu Aurellia Nugroho Tantri, Margaret Retno Tiara Dwi Rizqianti Tiara Salsabila Ulfiana, Novi Vilary, Maria Gabriela Bella Virnanda, Resty Rahayu Wa Ode Anagata Talitha Ibrahim Widjaya, Ega Hardyan Putra Witis Anggraito WIWIN YULIANINGSIH Wulandari, Imelda Dwi Wulandari, Riska Ayu Yanti Yanti Yemima Narwastu Krissanti Yolandha Dewi Rosestino Yusuf, Faradila Desiyanti Zahra Nazila Faiza Zahro, Ana Masniatuz Zamrotus Syukriya Anwar