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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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The Influence of Good Corporate Governance and Enterprise Risk Management on Economic Performance with Corporate Ethical Identity as a Mediating Variable Immami Immami; Iin Rosini; Ani Kusumaningsih
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8241

Abstract

This study analyzes the relationship between Good Corporate Governance (GCG), Enterprise Risk Management (ERM), and Economic Performance, with Corporate Ethical Identity (CEI) as a mediating variable. The research sample consists of companies participating in the CGPI program from 2020 to 2023. Using a quantitative method with panel data regression analysis via EViews 13, the study finds that both GCG and ERM have a positive influence on the formation of CEI. However, GCG and ERM do not directly affect Economic Performance. Conversely, CEI is proven to have a positive and significant impact on Economic Performance. A key finding of this study is that CEI serves as a full mediator, meaning the influence of GCG and ERM on Economic Performance is entirely channeled through the strengthening of Corporate Ethical Identity.
KEPEMILIKAN MANAJERIAL MEMODERASI HUBUNGAN ANTARA INTERNAL GOVERNANCE, ASIMETRI INFORMASI, DAN FREE CASH FLOW TERHADAP REAL EARNINGS MANAGEMENT: (STUDI EMPIRIS PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024) Hilda, Hilda Sri Hastuti; Nofryanti , Nofryanti; Rosini, Iin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2949

Abstract

This study aims to examine the effect of internal governance, information asymmetry, and free cash flow on real earnings management, with managerial ownership serving as a moderating variable. The study employs a quantitative approach using secondary data obtained from the financial statements of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research sample consists of 28 firms selected through purposive sampling, resulting in 140 firm-year observations. Panel data regression analysis is applied using the Fixed Effect Model (FEM) and processed with EViews 13. The results indicate that internal governance and free cash flow have a significant effect on real earnings management, while information asymmetry does not exhibit a significant effect. Furthermore, managerial ownership does not moderate the relationship between internal governance and real earnings management. However, managerial ownership is found to strengthen the relationship between information asymmetry and real earnings management, as well as reinforce the effect of free cash flow on real earnings management. These findings suggest that managerial ownership plays a conditional role in influencing real earnings management practices. The study highlights the importance of strengthening internal governance mechanisms and enhancing financial reporting transparency to mitigate real earnings management and improve the quality of accounting information.
IMPLEMENTASI CORETAX BAGI UMKM DI KELURAHAN BENDA BARU UNTUK MENINGKATKAN PEMAHAMAN PERPAJAKAN MENUJU KEPATUHAN PAJAK DIGITAL Kurniawan, Budi Santoso; Mardjuki, Vicky Cesar; Wijaya, Dede Satia; Muntazar, Fadhil; Rosini, Iin; Widiyati, Dian
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2420

Abstract

Transformasi administrasi perpajakan digital melalui implementasi Core Tax Administration System (Coretax) merupakan bagian penting dari reformasi perpajakan nasional. Namun, tingkat literasi perpajakan dan kesiapan digital para pelaku UMKM masih rendah, sehingga berpotensi menghambat kepatuhan pajak. Pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan keterampilan pelaku UMKM di Kelurahan Benda Baru dalam menggunakan Coretax sebagai sistem administrasi perpajakan baru. Metode yang digunakan meliputi sosialisasi, pelatihan teknis, praktik langsung (hands-on), serta pendampingan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terkait kewajiban perpajakan UMKM, manfaat Coretax, dan kemampuan dasar dalam melakukan registrasi serta simulasi pelaporan pajak digital. Kegiatan ini berkontribusi dalam membangun fondasi kepatuhan pajak digital dan kesiapan UMKM menghadapi sistem administrasi perpajakan modern.
REAKSI PASAR MEMODERASI GROWTH OPTION DAN PUBLIC OWNERSHIP TERHADAP KINERJA KEBERLANJUTAN Anggrainy, Faza Wahyu; Rosini, Iin; Nofryanti, Nofryanti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6507

Abstract

Kinerja keberlanjutan (sustainability performance) merupakan elemen strategis bagi perusahaan sektor energi mengingat tingginya kontribusi sektor ini terhadap emisi karbon nasional serta meningkatnya tuntutan investor dan regulator terkait penerapan prinsip Environmental, Social, and Governance (ESG). Penelitian ini bertujuan untuk menganalisis pengaruh growth option dan public ownership terhadap kinerja keberlanjutan dengan reaksi pasar sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan metode kuantitatif asosiatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan keberlanjutan perusahaan. Populasi penelitian mencakup seluruh perusahaan sektor energi, dengan teknik purposive sampling sehingga diperoleh 24 perusahaan sebagai sampel. Kinerja keberlanjutan diukur menggunakan rasio pengungkapan Global Reporting Initiative (GRI), growth option diukur dengan Price to Book Value (PBV), public ownership diukur dengan persentase kepemilikan saham publik, dan reaksi pasar diukur menggunakan Cumulative Abnormal Return (CAR). Ukuran perusahaan dan profitabilitas digunakan sebagai variabel kontrol. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA).
THE EFFECT OF CAPITAL INTENSITY AND GREEN ACCOUNTING ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATOR Sitti Khadija; Iin Rosini; Dian Widiyati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.648

Abstract

This study analyzes the determinants of corporate tax avoidance with focus on the roles of capital intensity and green accounting, and the moderation of corporate social responsibility (CSR) in the context of Indonesian healthcare companies. Using secondary data from annual and sustainability reports of 11 companies listed on the Indonesia Stock Exchange from 2020-2024, this research analyzes 55 panel data observations. The analysis method employs panel regression with common effect model after going through a series of model selection tests. The results reveal important findings: first, capital intensity does not significantly affect tax avoidance, indicating that fixed assets serve more for operational purposes than tax strategy. Second, green accounting has a significant positive effect on tax avoidance, showing the utilization of environmental costs to legally reduce tax burden. Third, CSR acts as a significant negative moderator in the relationship between capital intensity and tax avoidance, but is insignificant in moderating the relationship between green accounting and tax avoidance. These findings provide valuable contributions to the development of agency theory and sustainable corporate governance practices.
Pengaruh Ukuran Perusahaan, Tingkat Hutang, Terhadap Earning Persistense dengan Kinerja Keuangan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia (BEI) selama Periode 2019-2023) Supriyanto, Dafit; Weldhaningsih, Nurlaela; Yuliana, Prapti; Rosini, Iin
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 2 (2025): JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/z80qa013

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan tingkat hutang terhadap persistensi laba dengan kinerja keuangan sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Metode penelitian yang digunakan adalah analisis regresi dengan program Econometric Views 12 (EViews 12). Penarikan sampel dilakukan melalui purposive sampling yang menghasilkan 16 perusahaan dari 72 perusahaan yang ada. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap persistensi laba, sementara tingkat hutang memiliki pengaruh terhadap persistensi laba. Kinerja keuangan juga terbukti dapat memoderasi pengaruh ukuran perusahaan terhadap persistensi laba, tetapi tidak mampu moderasi pengaruh tingkat hutang terhadap persistensi laba. Temuan ini diharapkan dapat memberikan masukan bagi manajemen perusahaan dalam upaya meningkatkan ketahanan laba dan membantu peneliti selanjutnya untuk memperluas kajian dalam bidang ini.
Improving Tax Understanding for MSMEs in the Waringinjaya Village, the Bojonggede Subdistrict, Bogor Regency Farras, Atha; Hayati, Hikmahtul; Yuliana, Vinka; Silvia, Silvia; Rosini, Iin; Kusumaningsih, Ani
The Future of Education Journal Vol 4 No 9 (2025): #1
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1274

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the national economy, but still face challenges in terms of understanding and compliance with tax regulations. This Community Service Program is organized with the aim of improving the understanding and tax compliance levels of MSME actors in Waringinjaya Village, Bojonggede Subdistrict, Bogor Regency. The approach used includes preliminary surveys through field observations and interviews, tax education and socialization activities, technical training on tax calculation, as well as post-activity evaluation through the distribution of questionnaires and in-depth interviews. The material provided includes the basic concepts of tax obligations, types of taxes imposed on MSMEs, tax sanctions, and the implementation of Final Income Tax (PPh) for MSMEs based on Government Regulation Number 23 of 2018, which has been refined through Government Regulation Number 55 of 2022. The results of the program show a significant increase in the participants' understanding of tax obligations, with at least 80% of participants achieving a basic understanding of tax duties. Furthermore, MSME actors' awareness of the importance of financial record-keeping and systematic business administration has also improved. This program has had a positive impact on encouraging tax compliance based on awareness and strengthening the sustainable management capacity of MSMEs.
A Descriptive Analysis Review of the Literature on the Impact of Green Accounting on Sustainable Development Goals (SDGs) Anthoni, Lukman; Winursito, Winursito; Kurniasih , Diah; Cahayasari, Rizki; Rosini, Iin
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1475

Abstract

Competition in the industry is increasing annually, leading industry players to compete in creating high-value-added products, but only a few industries are concerned about the environment. Green accounting has emerged in response to growing environmental concerns, as traditional accounting methods have been deemed inadequate in capturing environmental impacts. This study aims to provide evidence on the impact of implementing green accounting on sustainable development goals (SDGs). The approach used is descriptive qualitative, and data is collected through a literature search system or literature review. The results indicate that green accounting has a significantly positive effect on Sustainable Development Goals (SDGs).
The Company Size as a Moderator of the Effect of Corporate Social Responsibility (CSR) and Sales Growth on the Financial Performance of Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021-2024 Nabilah, Dwi Uthari; Hayati, Hikmatul; Pangaribuan, Laspita; Rosini, Iin
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1507

Abstract

This study aims to analyze the simultaneous effects of corporate social responsibility and sales growth on company financial performance, to analyze whether corporate social responsibility has a positive effect on company financial performance, to analyze whether sales growth has a positive effect on company financial performance, and to analyze whether company size moderates the effect of corporate social responsibility on company financial performance. To analyze whether corporate social responsibility has a positive effect on company financial performance. The population in this study was industrial sector companies listed on the IDX for the period 2021-2024, totaling 65 companies. The sampling technique used was purposive sampling, resulting in a research sample of 18 companies. The data was processed using E-views 12 software, and the research method used was quantitative with a descriptive approach. The analysis used was multiple linear regression analysis and moderated regression analysis. The results of this study indicate that corporate social responsibility and sales growth simultaneously affect company financial performance. Corporate Social Responsibility does not have a positive effect on company financial performance. Sales growth does not have a positive effect on company financial performance. Company size cannot moderate the effect of corporate social responsibility on company financial performance. Company size cannot moderate the effect of sales growth on company financial performance.
PENGARUH COLLATERALIZABLE ASSETS, FREE CASH FLOW, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI(STUDI KASUS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024) Aziz, Abdul; Tatariyanto, Firman; Rosini, Iin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/gfem9k11

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh collateralizable assets, free cash flow, dan kepemilikan manajerial terhadap kebijakan dividen dengan good corporate governance sebagai variabel moderasi pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder. Populasi penelitian mencakup seluruh perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia, dengan sampel sebanyak 23 perusahaan yang ditentukan melalui metode purposive sampling. Periode pengamatan selama lima tahun menghasilkan total 115 unit observasi. Data dianalisis menggunakan regresi data panel dan Moderated Regression Analysis (MRA) untuk menguji pengaruh langsung maupun peran moderasi good corporate governance, dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh signifikan terhadap kebijakan dividen, sedangkan collateralizable assets dan free cash flow tidak berpengaruh signifikan. Selain itu, good corporate governance tidak terbukti memoderasi hubungan antara ketiga variabel independen tersebut dengan kebijakan dividen pada perusahaan sektor consumer non-cyclicals. Temuan ini mengindikasikan bahwa variasi kebijakan dividen pada sektor tersebut lebih banyak dipengaruhi oleh karakteristik internal perusahaan dibandingkan oleh peran mekanisme tata kelola perusahaan sebagaimana diukur dalam penelitian ini.
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