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All Journal AKUNTABILITAS Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business JURNAL AKUNTANSI ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Terapan Akuntansi Syntax Idea Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Educivilia: Jurnal Pengabdian Pada Masyarakat Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Journal of Law, Administration, and Social Science Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Abdi Masyarakat Multidisiplin JAKPI International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri ITQAN: Journal of Islamic Economics, Management, and Finance JURNAL PARADIGMA: Journal of Sociology Research and Education Jurnal Mahasiswa Manajemen dan Akuntansi Indonesia Accounting Research Journal Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) TOFEDU: The Future of Education Journal The Manager Reveiew Jurnal Ilmiah Multidisiplin Indonesia IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Riset Akuntansi dan Keuangan Indonesia Asian Journal of Social and Humanities Jurnal Cendekia Ilmiah
Iin Rosini
Universitas Pamulang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH INKLUSI DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA DENGAN KEBERLANJUTAN USAHA SEBAGAI VARIABEL INTERVENING PADA SEKTOR USAHA UMKM DI KOTA DEPOK Finatariani, Endah; Rosini, Iin; Nofriyanti, Nofriyanti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.780

Abstract

In Depok City, the MSME (Micro, Small and Medium Enterprises) business sector plays an important role in the local economy. However, most MSMEs in the city still face various challenges, including financial access issues and low financial literacy levels. Therefore, financial inclusion and financial literacy have the potential to have a positive impact on the business performance of MSMEs in Depok City. This study aims to test and analyze the effect of financial inclusion and financial literacy with business sustainability as an intervening variable in the MSME business sector in Depok City. This study involved MSME players in Depok City using the Non Probability sampling method with a population of 7911 which was processed using the Slovin formula into 100 research samples. The data were processed using the Partial Least Square- Structural Equation Modeling (PLS-SEM) method. This type of research is quantitative research, using primary data, the findings report that Financial Inclusion affects the Performance and Sustainability of MSME Businesses, Financial Literacy affects the Performance and Sustainability of MSME Businesses, as evidenced by Business Sustainability being able to mediate Financial Inclusion on MSME Performance and Business Sustainability being able to mediate Financial Literacy on MSME Performance. This can be a reference for MSME players to realize the importance of access to banking services to get the best results. finance so that it can improve the performance of MSMEs and their Business Sustainability. Based on the results of this study, many MSMEs continue to survive in their business activities, it is proven that they are able to survive for more than 5 years in Depok City.
Size Perusahaan Memoderasi Hubungan Good Corporate Governance, Green Supply Chain Management dan Green Accounting Terhadap Kinerja Keuangan Perusahaan Topan Pamungkas; Iin Rosini; Suripto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2544

Abstract

This research aims to examine how company size influences the relationship between Good Corporate Governance, Green Supply Chain Management, and Green Accounting on Company Financial in Sri-Kehati index companies listed on the BEI from 2016 to 2022. This type of research is known as associative quantitative research . The population in this research is the Sri-Kehati index business actors listed on the Indonesia Stock Exchange between 2016 and 2022, totaling 25. The sampling approach is a saturated sampling technique. The sample for this research consists of 25 companies listed on the Indonesia Stock Exchange from 2016 to 2022, with 175 observation data obtained based on sample criteria. The data analysis method used is panel data regression analysis with Eviews-12.0. The findings of this study show that good corporate governance has a partial impact on company financial performance, while environmentally friendly supply chain management has a small impact and environmentally friendly accounting does not. The company size variable cannot moderate the influence of good corporate governance on the company's financial performance, the influence of green supply chain management on the company's financial performance, or the influence of green accounting on the company's financial performance.
Environmental Responsibility And Company Life Cycle On Cash Holding With Geographical Diversification As Moderation Variable Mahwiyah, Mahwiyah; Suripto, Suripto; Rosini, Iin
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

Abstract

The research aims to determine the influence of environmental responsibility on geographic factors. Influence of the Life Cycle on Cash Holding. InfluenceEnvironmental Responsibility influences Cash Holding and Diversification Geographic Factors. Life Cycle Influences Cash Holding and Diversification Geographic Factors on industrial companies listed on the Indonesia Stock Exchange. This research uses secondary data from the company's annual financial reports. This type of research is associative quantitative. The number of samples in this research was 50 companies. During the five years of observation 2018-2022, there were 243 observation data. To test the hypothesis, this research uses panel data regression. Based on the test results, the environmental responsibility variable affects Cash Holding. Based on the test results, the Life Cycle variable does not affect Cash Holding. The influence of Environmental Responsibility does not affect Cash Holding and Geographic Factor Diversification. Based on the test results, the Life Cycle does not affect Cash Holding and Geographic Factor Diversification
Good Corporate Governance Moderate Environmental Performance And Disclosure Corporate Social Responsibility On Economic Performance Lindawati, Lindawati; Holiawati, Holiawati; Rosini, Iin
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This research aims to test and analyze good corporate governance moderating environmental performance and Corporate Social Responsibility disclosure on economic performance in Kompas 100 indexed companies listed on the Indonesia Stock Exchange from 2019 to 2022. This type of research is associative quantitative research using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 10 applications. The population in this study is all Kompas 100 indexed companies listed on the Indonesia Stock Exchange from 2018 to 2022. The data collection technique in this research is purposive. Sampling with results from 100 research populations resulted in 21 research samples being processed in this research. The research results show that environmental performance and disclosure of Corporate Social Responsibility influence economic performance. The following result is that environmental performance does not affect economic performance, whereas Corporate Social Responsibility disclosure affects economic performance. For Good Corporate Governance, it can strengthen the relationship between environmental performance and economic performance. In contrast, the results show that Good Corporate Governance does not moderate the relationship between corporate social responsibility disclosure and economic performance.
CLIMATE CHANGE MITIGATION ON INVESTOR REACTION: THROUGH FINANCIAL PERFORMANCE DIGITAL TRANSFORMATION AND BANK PERFORMANCE Siti Nurul Fathimah; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.321

Abstract

This study aims to examine climate change mitigation Carbon Emissions Disclosure and Green Investment on Investor Reaction through Financial Performance. This research is classified as associative quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study were non-financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. While the sample of this study was determined by purposive sampling method so that 41 sample companies were obtained. The analysis method used is Panel data Model Regression analysis and testing the mediation hypothesis is done by using the Sobel test. The results of this study indicate that Carbon Emissions Disclosure has a significant effect on Investor Reaction, Green Investment has no effect on Investor Reaction, Financial Performance has a significant effect on Investor Reaction, Carbon Emissions Disclosure has no effect on Financial Performance, Green Investment has a significant effect on Financial Performance, Financial Performance is unable to mediate the effect of Carbon Emissions Disclosure on Investor Reaction, and Financial Performance is able to mediate the effect of Green Investment on Investor Reaction.
MANAGERIAL OWNERSHIP MODERATING SUSTAINABILITY REPORTING AND PHILANTHROPY DISCLOSURE ON FIRM VALUE Wulan Nurdiana Sari; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.337

Abstract

The purpose of this study is to obtain empirical evidence regarding Managerial Ownership Moderating Sustainability Reporting and Philanthropy Disclosure on Firm Value. This study uses purposive sampling to determine the sample, with 62 companies as samples and a 3-year observation period from 2020 to 2022, resulting in 186 observational data points. The research data was obtained through the official websites of the Indonesia Stock Exchange and the respective companies' websites. Data analysis was conducted using E-Views with panel data regression analysis using the Fixed Effect Model. The research findings indicate that Sustainability Reporting affects company value, Philanthropy Disclosure has a negative impact on company value, Managerial Ownership does not moderate the relationship between Sustainability Reporting and company value, and Managerial ownership moderates the relationship between philanthropy disclosure and firm value.
STAKEHOLDER PRESSURE MODERATES ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE ON FIRM PERFORMANCE David Parningotan Gultom; Iin Rosini; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.341

Abstract

This research aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on the performance of mining companies, moderated by stakeholder pressure. The research data was obtained from 72 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The analysis techniques used are panel data regression and moderated panel data regression. The results of the study show that environmental and governance disclosure positively affects the performance of mining companies. This means that the higher the quality of environmental and governance disclosure, the better the company's performance. However, social disclosure does not show a significant effect on company performance. The findings of this study also indicate that stakeholder pressure does not moderate the relationship between Environmental, Social, and Governance (ESG) disclosure and the performance of mining companies. This means that the pressure from stakeholders is not sufficient to strengthen or weaken the relationship between Environmental, Social, and Governance (ESG) disclosure and company performance. The results of this research provide important implications for mining companies, investors, and regulators. For mining companies, it is important to improve the quality of environmental and governance disclosure to enhance company performance. For investors, it is important to consider Environmental, Social, and Governance (ESG) disclosure in investment decision-making. For regulators, it is important to strengthen regulations related to Environmental, Social, and Governance (ESG) disclosure and increase oversight of mining companies.
STAKEHOLDER PRESSURE MODERATES INDUSTRY TYPE AND EDUCATION BACKGROUND OF THE BOARD ON SUSTAINABILITY REPORTING Widya Ningsih; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.345

Abstract

The purpose this research is to obtain empirical evidence regarding Stakeholder Pressure Moderating Industry Type and Educational Background of the Board on Sustainability Reporting. This research used a purposive sampling method in determining the sample with 33 companies as samples and a 5 year observation period from 2018 to 2022 so that 165 observation data were obtained. Research data was obtained through the official website of the Indonesian stock exchange and the websites of each company. Data analysis used E-Views 10 with Common Effect Model panel data regression analysis. The results of the research show that Industry Type has a negative effect on Sustainability Reporting, Educational Background of the Board has no effect on Sustainability Reporting, Stakeholder Pressure moderates the relationship between Industry Type and Sustainability Reporting, and Stakeholder Pressure moderate the relationship between Educational Background of The Board and Sustainability Reporting.
THE EFFECT OF OPERATING CYCLE AND DEFAULT RISK ON PROFIT QUALITY WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE Yayah Syahriyah; Iin Rosini; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.346

Abstract

This study aims to examine the influence of operating cycle and default risk on profit quality with good corporate governance as a moderator. The research method used is an associative quantitative method. The data used in this study is panel data, which is a combination of time series data and cross section data. The population in this study is companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 16 companies with 80 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through EViews ver-12. Based on the results of the T test, it is known that the operating cycle has a significant effect on the quality of profits. On the other hand, default risk has no effect on the quality of profits. Meanwhile, good corporate governance cannot moderate the influence of operating cycle variables and default risk variables on profit quality.
ANALYSIS OF THE EFFECT OF DIVERSIFICATION AND INTELLECTUAL CAPITAL ON CORPORATE FINANCIAL PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATOR Mohamad Ghofur; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.351

Abstract

This study aims to explore the relationship between diversification strategy, intellectual capital, and firm performance, with good corporate governance as a moderating variable. This study was conducted on companies listed in the Kompas 100 index during the period 2018 to 2022. The purposive sampling method was used to collect 140 samples, and data analysis was conducted using the Random Effect method using EViews 12 software. The results showed that diversification strategy has no significant influence on the performance of companies in the Kompas 100 index. In contrast, intellectual capital shows a significant positive influence on firm performance. Good corporate governance does not moderate the relationship between diversification strategy and firm performance, and is unable to moderate the effect of intellectual capital on firm performance. These findings provide important insights for corporate managers and researchers interested in understanding the factors that influence firm performance in the context of the dynamics of the global business environment.
Co-Authors A. Asrorudin Abdul Aziz ACHEAMPONG, KENNEDY Ade Firmansyah Alfi, Tubagus Ahmad Alfi Fahmi Ambarita, Parlindungan Anggrainy, Faza Wahyu Ani Kusumaningsih Ani Suryani Anthoni, LUkman Aprizal, Muhamad Dicky Ardini, Ririn Arifin Billah Arini Nurul Pujiani Asrorudin, Ahmad Bagas Arya Agustyo Budi, Saksono Cahayasari, Rizki Dani Rahman Hakim, Dani Rahman David Parningotan Gultom Dian Widiyati Didik Setiawan Didik Setiawan Dwi Purwanto Edi Muhamad Hidayat Evi Susanti Fahmi, Tubagus Ahmad Alfi Fahmi Farras, Atha Febriyanti, Eny Finatariani, Endah Fitria Herlina Hayati, Hikmahtul Hayati, Hikmatul Hidayatul Mu `Arifin Hilda, Hilda Sri Hastuti Holiawati, Holiawati Immami Immami Ismanto, Juli Juli Ismanto Kristiyanto, Kristiyanto Kurniasih , Diah Kurniawan, Budi Santoso Kusumaningsih, Ani Lativa Nurunnisa Lindawati Lindawati Luvito, Andi Mahwiyah, Mahwiyah Mardjuki, Vicky Cesar Melly Andini Mohamad Ghofur Muhamad Dicky Aprizal Muhammad Ikhsan Febriyanto Muntazar, Fadhil Nabilah, Dwi Uthari NGATIMIN, NGATIMIN Nita Laila Asyifa Nita Oktaviani Ginting Nofriyanti Nofriyanti Nofryanti Nofryanti Nofryanti Nofryanti , Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti, Nofryanti Nurul Hasanah Nurunnisa, Lativa Nuryati, Neni Pangaribuan, Laspita Parlindungan Ambarita Purwatiningsih Purwatiningsih Puspita Sari Widiyanti Putra, Wiandy Pratama Raden Mohamad Herdian Bhakti Rahman Hakim, Dani Ridwan Fauzi Ari Hamzah Rizqillah, Fahmi Roby Awaludin Rosita Wulandari Rupianna Tambunan Silvia Silvia Siti Nurul Fathimah Siti Ratna Sari Dewi Sitti Khadija Sofyan Supriyanto, Dafit Suripto Suripto Suripto Suripto Suripto Tatariyanto, Firman Topan Pamungkas Weldhaningsih, Nurlaela Wiandy Pratama Putra Widiyati, Dian Widodo, Yulfian Ibnu Cahyo Widya Ningsih Wijaya, Dede Satia Winursito, Winursito Wulan Nurdiana Sari Yayah Syahriyah Yuliana, Prapti Yuliana, Vinka