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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 AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual 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 Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Jurnal Ilmiah Wahana Pendidikan Jurnal Arastirma Jurnal Manajemen dan Profesional Jurnal Kolaboratif Sains 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 Jurnal Riset Akuntansi Jurnal Pengabdian Masyarakat Nusantara Kajian Ekonomi dan Akuntansi Terapan Manajemen : Jurnal Ekonomi IPSSJ
ROHMAWATI KUSUMANINGTIAS
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Good Corporate Governance dan Environmental, Social, Governance Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2020-2023) Roudhotun Ni’mah; Rohmawati Kusumaningtias
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3614

Abstract

This study aims to empirically test the effect of Good Corporate Governance (GCG), which is proxied by the audit committee and managerial ownership, and Environmental, Social, and Governance (ESG), which is proxied by environmental, social, and governance performance, on company value represented by Price to Book Value (PBV). The data for this study were obtained from the financial statements of 324 companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Data analysis was carried out using descriptive statistical methods, classical assumption tests, and normality tests with the help of SPSS software. The results of the study indicate that the ESG variable as a whole does not have a significant effect on company value. In contrast, the GCG variable was found to have a significant effect on company value. This finding indicates that the implementation of good governance through the existence of an audit committee and effective managerial ownership can increase company value. However, environmental, social, and governance performance as measured in the ESG framework has not shown a significant role in influencing company value. This research contributes to the development of literature on the relationship between GCG, ESG, and corporate value, and serves as a reference for corporate management and investors in making strategic decisions based on good governance.
PERAN KONEKSI POLITIK DALAM MEMODERASI PENGARUH CSR TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI Prasetya, Dinisa Mareta Diva; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): 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.
Pengaruh Transparansi, Akuntabilitas, dan Responsibilitas Pengelolaan Keuangan Sekolah terhadap Kinerja Guru pada Sekolah Dasar di Plemahan-Kediri Amelia Candra Murti; Rohmawati Kusumaningtias
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2958

Abstract

This research aims to determine the effect of transparency, accountability and responsibility in school financial management on teacher performance in Plemahan-Kediri. The research sample was elementary school teachers in the Plemahan-Kediri sub-district. The research method used in this research is a quantitative method with sampling using proportional random sampling technique, data testing using SPSS 26 software which is analyzed using multiple regression tests. The results of the research conducted show that transparency and accountability have a negative effect on teacher performance. Meanwhile, responsibility has a positive effect on the performance of elementary school teachers in Plemahan-Kediri.
Implementation of Good Corporate Governance Principles in BUMN Companies (Case Study at Perum Jasa Tirta I Region Brantas 3 Mojokerto) Achmad Ardanu; Rohmawati Kusumaningtias
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i2.3664

Abstract

This study aims to determine the implementation of Good Corporate Governance in BUMN companies (Case study at Perum Jasa Tirta I Region Brantas 3 Mojokerto). The research method used in this study is a qualitative method through a case study approach. Data collection methods used are interviews (Supervisor), observation, questionnaires (30 employees). The results of the study indicate that the Implementation of Good Corporate Governance Principles has been applied by Perum Jasa Tirta I Region Brantas 3 Mojokerto very well. Good Corporate Governance consisting of transparency, accountability, responsibility, independence, and fairness.
PEMBERDAYAAN MASYARAKAT MELALUI PENDAMPINGAN KEWIRAUSAHAAN PRODUK STIK UBI JALAR PADA DUSUN SENDANG, MOJOKERTO, JAWA TIMUR Cantika, Marsha; Kusumaningtias, Rohmawati
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 4 No. 1 (2023): Vol. 4 No. 1 April 2023
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v4i1.4089

Abstract

Dusun Sendang terletak di dataran tinggi pada Desa Penanggungan, Kecamatan Trawas Mojokerto. Wilayahnya mempunyai tanah yang subur sehingga menghasilkan berbagai hasil bumi diantaranya ubi jalar, singkong, padi, dan ubi kayu. Namun, suburnya tanah di kawasan ini   tidak menjamin kesejahteran masyarakatnya dikarenakan kurangnya inovasi pengolahan hasil bumi yang menyebabkan harga jualnya merosot. Tujuan pengabdian ini memberikan pendampingan kewirausahaan pengolahan produk ubi jalar menjadi stik ubi jalar beraneka rasa ber-merk SIPOTA. Metode pelaksanaan dimulai dengan identifikasi masalah, penyelarasan kebijakan,   penyusunan program, penetapan sasaran, pelaksanaan program, monitoring dan evaluasi. Program ini memberikan hasil yaitu adanya kesadaran masyarakat untuk memberikan sebuah inovasi produk sehingga dapat meningkatkan nilai jualnya, kemudian bertambahnya pemahaman masyarakat mengenai pengoperasian media sosial untuk lahan berjualan secara online, masyarakat juga dapat melakukan penetapan harga jual dan membuat rangkuman penjualan secara sederhana, serta masyarakat telah mengikuti berbagai pelatihan tambahan untuk pengurusan ijin produk hingga mengikuti pameran hasil usaha kreatif.Kata Kunci : Pendampingan Kewirausahaan; Stik Ubi Jalar ; Produksi; Dusun Sendang
PENERAPAN APLIKASI BERBASIS ACCESS PADA UMKM KELOMPOK TANI KOPI SUMBER KEMBANG JEMBER JAWA TIMUR UNTUK MEWUJUDKAN KAMPUNG WONDER COFFEE Putra, Rediyanto; Kusumaningtias, Rohmawati; Yanthi, Merlyana Dwinda; Hidayat, Rendra Arief; Laksono, Bayu Rama; Nerisafitra, Paramitha
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 5 No. 2 (2024): Vol. 5 No. 2 oktober 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v5i2.5981

Abstract

Pencatatan manual oleh UMKM menjadi salah satu tantangan bagi pemilik usaha dalam menilai status keuangan dari usahanya, hal ini disebabkan minimnya keakurasian data keuangan dengan metode manual. Oleh sebab itu salah satu tujuan dalam kegiatan PKM ini adalah untuk membahas salah satu program pengenalan teknologi dari para penulis yakni penerapan sistem pencatatan akuntansi menggunakan aplikasi berbasis access dalam meningkatkan pengoprasian dan administrasi masalah keuangan dalam mengembangkan sistem pencatatan keuangan dengan memfasilitasi pemantauan keuangan usaha oleh pemilih sebagai pedoman pengambilan keputusan usaha. Sistem yang diusulkan akan menyediakan platform untuk mendokumentasikan transaksi pembelian, penjualan, dan pelacakan inventaris. Pada kegiatan ini menggunakan metode wawancara, observasi, dan dokumentasi. Kegiatan praktik ini menghasilkan laporan keuangan yang komprehensif dan tepat, termasuk laporan pembelian, penjualan serta persediaan. Hasil kegiatan menunjukkan bahwa Wanita tani kopi sumber kembang telah memahami bagaimana cara untuk mengoperasikan aplikasi keuangan berbasis access ini. Selain itu, hasil kegiatan juga menunjukkan bahwa wanita tani kopi Sumber Kembang telah siap untuk menggunakan aplikasi keuangan ini.
PERAN KONEKSI POLITIK DALAM MEMODERASI PENGARUH CSR TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI Prasetya, Dinisa Mareta Diva; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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

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.
Bagaimana Corporate Social Responsibility Memengaruhi Kinerja Keuangan Perusahaan Consumer Goods? Daniar Pasha Prillia Adi Ningrum; Rohmawati Kusumaningtias; Abdullah Hanif Muthohhari
Manajemen: Jurnal Ekonomi USI Vol 7 No 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/1n74we24

Abstract

Saat ini, generasi muda di Indonesia semakin sadar akan isu-isu lingkungan dan keberlanjutan sehingga mendorong perusahaan khususnya industri barang konsumsi untuk meningkatkan inisiatif CSR dan praktik keberlanjutan.  Penelitiaan ini bertujuan untuk menguji bagimana CSR ekonomi, CSR lingkungan dan CSR sosial memengaruhi kinerja perusahaan pada tingkat profitabilitas (ROA) dan rasio Tobins'Q Perusahaan. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling sehingga memperoleh 63 perusahaan pada industri consumer non cyclicals dan healthcare di Bursa Efek Indonesia periode 2018-2023. Metode penelitian menggunakan pendekatan kuantitatif pada aplikasi Stata versi 17 dengan tahapan uji statistik deskriptif, winsoring variabel yang tidak dummy pada tingkat 1-99%, matriks korelasi dan analisis regresi berganda. Penelitian ini berhasil membuktikan bahwa pengungkapan CSR ekonomi berpengaruh positif signifikan terhadap ROA dan Tobins'Q. CSR sosial berpengaruh positif signifikan terhadap Tobins'Q. Namun, CSR lingkungan berpengaruh negatif signifikan terhadap Tobins'Q perusahaan. Diharapkan pada penelitian selanjutnya menggunakan alat ukur lain untuk mengukur variabel kinerja keuangan mengingat tidak signifikannya CSR lingkungan dan CSR sosial ketika menggunakan ROA. Kedua, menambah sumber data sekunder selain laporan tahunan (annual report) dikarenakan beberapa perusahaan mengungkapkan CSR melalui laporan lain serta memperluas sektor perusahaan dan perpanjangan periode agar memperoleh sampel lebih banyak sehingga mampu menggambarkan keadaan yang sebenarnya dalam jangka panjang
PENGARUH PROFITABILITAS, GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA SEKTOR PERUSAHAAN HEALTHCARE Khotijah, Faradita Sabrina; Fitri, Nadia; Inayah, Nayla Putri; Kusumaningtias, Rohmawati; Kusumaningsih, Ambar
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2126

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki dampak dari profitabilitas, good corporate governance, dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan-perusahaan healthcare yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2019 sampai 2023. Metode yang digunakan adalah regresi linear berganda dengan teknik purposive sampling, yang menghasilkan sampel sebanyak 16 perusahaan. Temuan ini mengindikasikan bahwa profitabilitas dan kepemilikan manajerial memiliki dampak yang baik dan signifikan terhadap kinerja keuangan. Sementara itu, keberadaan dewan komisaris independen memberikan pengaruh positif namun tidak substansial, dan ukuran perusahaan menunjukkan pengaruh negatif yang juga tidak terlalu substansial. Temuan ini mengindikasikan bahwa profitabilitas dan penerapan good corporate governance yang baik melalui kepemilikan manajerial berperan penting dalam meningkatkan kinerja keuangan perusahaan pada sektor healthcare.
Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi Dandy Christian Vieri; Witis Anggraito; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.996

Abstract

This research conducts an analysis of the impact of Good Corporate Governance (GCG) implementation on industry value, with profitability serving as a connecting variable in manufacturing industries listed on the Indonesia Stock Exchange (IDX) throughout the period 2016 to 2020. GCG is assessed through several aspects, namely the size of the board of commissioners, the proportion of independent commissioners, management ownership, institutional ownership, and the existence and quality of the audit committee. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE), while industry value is evaluated using Tobin's Q and Price to Book Value (PBV). Illustrations were taken using a purposive sampling method, creating 10 manufacturing industries that met certain criteria. To test the direct and indirect effects of GCG on industry value through profitability, path analysis was used with the Baron and Kenny approach and the Sobel test.
Co-Authors Abdullah Hanif Muthohhari Abrory, Mochamad Kasful Anwar Achmad Ardanu Admojo, Muhammad Yansen Suryo Afifuddin, Muhammad Agustin, Citra Eka Ahmad Fiqih Baidhlowi Aini, Rahmaniar Cholifahtul Alia Ariesanti Ambar Kusumaningsih Amelia Candra Murti Andriani, Elisabeth Natalie Joy ANDRIYANA, ERFA Angelina, Vira Anggraeni, Dhea Puspita Anggraeni, Diva Syaiful Anggraini, Aprilita Dina Anindita, Shafa Tanaya Anita Anita Anita Anita ARIF HIDAJAD Ariqah, Nadia Faustina Artika Ratna Sari Devi ASMARANI, MARLIA ASTI SALAMAH, SILKA Atika Maulydina Damayanti Soedibyo Aulia, Nisrina Ayu Fitriatul Ulya Ayu, Siti Aisyah Putri Azizah, Najma Auralia Ayu Nur Azzahra, Jihan A’isyah Hani Agustin Bachtiar, Jihan Zahidah Imtinan Bayu Rama Laksono Cantika Sari Siregar Cantika, Marsha Choirina, Najwa Widya 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 Diva Aulia Ni`masari EKA PUTRA, FAISHAL Eko Prasetyo Faidhoh, Minchatul Maula Umi Fatmala, Nawang Fikriyah, Siti Mashlahatul Fira Kartika Ningtyas Firdausi Arrayyan Saputra Fitri, Nadia Fitri, Tita Sahabsari Supraba Fransisca, Theresia Adelia Frare, Ritha Lidia Fritzy, Viorelia Claressa Gita Cahya Puspita Gita Cahya Puspita, Gita Cahya Hafsah, Salvany Maulida Rahma 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 Indira Ayu Fitria Indryani, Alifia Putri Julietta Fairuzar Awrasya Khoirul Wakhid Khotijah, Faradita Sabrina Khotizah, Nur Hidayatul Kinanti Putri Rosalina Dewi Kusumanigsih, Ambar Kusumaningsih, Ambar Lawalata, Alexandra Gabriella Lintang Venusita Loggar Bhilawa Lola Putri Kalita Luis Leonaldo Lukas Eric Danutirtho Made Dudy Satyawan Manullang, Lydia Natasya Mardiana, Arie Citra Mariana Meilina, Sintya Melinda Puspita Devi Merlyana Dwinda Yanthi Muthohhari, Abdullah Hanif Nabila, Zaqiyatin Natasya, Faiq Nerisafitra, Paramitha Novia Yusfiyanti Laili Novita Sari Nur Kummala Prahasti Nuril Firdaus Nuswantoro, Jabang Tetuko Oktafiana, Prestika Parisya Muthi Pasa Permata, Amelia Pinky Permata Sari Prasetia, Sagita Shafa Prasetya, Dinisa Mareta Diva Pujayanti, Bella Apryani Pujiono Pujiono Putra, S.E., MSA, Rediyanto Putri Asmiati Cahya Putri, Salsabila Athira Najla Sanda PUTRI, SILVIA Rahmadhani, Oktavia Dwi Rahmawati, Rita Ayu Rahmawati, Rizka Amalia Ramadhan, Aulia Wahyu Ramadhandy, Hary Kurnia Ramadhani, Nur Rouf Rizqi Ratnasari, Zenita Nur Ilmi Redianto Putra Rediyanto Putra Rendra Arief Hidayat Rizqi, Moch. Fathu Ardan Rohmah, Neilly Alfiatur Romi Ilham, Romi Roudhotun Ni’mah Safania Anindya Safira Amelia Santoso Salsabila, Aliya Dinar Salsabila, Kirana Anindya Salsabilah, Dzakiyah Sari, Vita Amelia Fatma Fatika Sechan, Oneng Sarah Setiawan, Niastika Anggreini Setyawan, Nadine Diura Shanfariza Nevada Sianipar, Christiani Martha Maharani Sinatra, Zaneta Ardelia Ruth Siti Aisyah Sudjianto, Manuela Vanlentera Kasih Berlinda SUHADI, ARINNA Sutjahjo, Julia Angelica Syifa, Zahra As Sylvia . Tantri, Margaret Retno Ulfiana, Novi Vilary, Maria Gabriela Bella Virnanda, Resty Rahayu Widjaya, Ega Hardyan Putra Witis Anggraito WIWIN YULIANINGSIH Wulandari, Imelda Dwi Wulandari, Riska Ayu Yanti Yanti Yolandha Dewi Rosestino Yusuf, Faradila Desiyanti Zahro, Ana Masniatuz