p-Index From 2021 - 2026
8.119
P-Index
This Author published in this journals
All Journal ETIKONOMI JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting E-Journal Widya Ekonomika JURNAL IQRA´ Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal ASET (Akuntansi Riset) Journal Technology and Implementation Bussines JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal on Education Jurnal Perspektif Jurnal Ekonomi Bisnis Indonesia eCo-Buss Dinasti International Journal of Education Management and Social Science JURNAL EKONOMI SYARIAH Jurnal Ilmiah Akuntansi Kesatuan Jurnal Teknologi dan Terapan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen Ubhara JURNAL TEKNOLOGI TECHNOSCIENTIA Akrab Juara : Jurnal Ilmu-ilmu Sosial REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Annals of Human Resource Management Research Formosa Journal of Sustainable Research (FJSR) JURNAL ECONOMINA International Journal of Business and Applied Economics (IJBAE) Jurnal Teknologi dan Terapan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) INJURITY: Journal of Interdisciplinary Studies Jurnal Indonesia Sosial Teknologi International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Kreatif dan Inovasi e-Jurnal Apresiasi Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu Financial Management Studies Greenation International Journal of Economics and Accounting Atestasi : Jurnal Ilmiah Akuntansi IJEMA
Claim Missing Document
Check
Articles

Meningkatkan Kesiapan Karyawan untuk Berubah Melalui Kepemimpinan Transformasional dan Pemberdayaan Indah Rizki Maulia; Tri Widyastuti
Indonesian Journal of Economics Management and Accounting Vol. 1 No. 8 (2024): IJEMA - Agustus 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Era globalisasi dan perkembangan teknologi yang pesat mendorong organisasi untuk terus beradaptasi dengan perubahan untuk tetap kompetitif. Kesiapan karyawan untuk berubah (change readiness) menjadi faktor kunci dalam proses adaptasi ini. Artikel ini bertujuan untuk membangun hipotesis untuk penelitian kuantitatif mengenai kontribusi kepemimpinan transformasional dan pemberdayaan terhadap kesiapan karyawan untuk berubah. Metode penelitian berupa tinjauan literatur dengan memanfaatkan platform online seperti Google Scholar, Connected Papers, Watase UAKE, dan Mendeley. Hasil yang diperoleh adalah rumusan hipotesis, H1 : ada kontribusi positif dari kepemimpinan transformasional terhadap kesiapan karyawan untuk berubah; H2 : ada ada kontribusi positif dari pemberdayaan terhadap kesiapan karyawan untuk berubah.
Akuntabilitas Keuangan, Kebijakan Fiskal, dan Pembangunan Ekonomi Daerah terhadap Kinerja Elektoral Petahana: Literature Review Berbasis PRISMA Riya Dwi Handaka; Tri Widyastuti; Apollo Daito
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2796

Abstract

Penelitian ini bertujuan meninjau secara sistematis hubungan literature antara akuntabilitas keuangan, kebijakan fiskal, pembangunan ekonomi, dan kinerja elektoral petahana dalam kerangka teori political budget cycle (PBC) dan retrospective voting. Kajian ini penting karena literatur yang ada sering berkembang secara terpisah, padahal seluruhnya dapat membentuk penilaian pemilih terhadap keterpilihan kembali petahana. Penelitian ini menggunakan literature review berbasis PRISMA dengan tahapan identifikasi, penyaringan, kelayakan, dan inklusi. Literatur disintesis secara tematik berdasarkan hubungan kunci antara akuntabilitas keuangan, kebijakan fiskal, transfer pemerintah, pembangunan ekonomi, dan retrospective voting. Hasil kajian menunjukkan bahwa kinerja elektoral petahana tidak hanya dipengaruhi oleh penggunaan instrumen fiskal menjelang pemilihan, tetapi juga oleh kualitas tata kelola keuangan dan kemampuan kebijakan fiskal menghasilkan capaian pembangunan yang dirasakan oleh pemilih. Akuntabilitas keuangan melalui audit dan pelaporan keuangan dapat membatasi oportunisme fiskal, sedangkan kinerja pembangunan menjadi saluran evaluasi retrospektif pemilih terhadap petahana.
Determinants of Corporate Value in Indonesia Mining Sectors with Sustainability Performance as Mediating Variable Yoyok Priyo Hutom; Tri Widyastuti; Darmansyah Darmansyah; Syahril Djaddang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5284

Abstract

Mining sector sustainability issues increasingly affect corporate financial performance. The novelty of this study lies in the integrative model demonstrating that under the SEOJK 16/2021 regime, sustainability performance functions as an economic translation mechanism that converts sustainability signals into market value. This study examined the relationship between asset value added, corporate social responsibility, and green accounting on sustainability performance and corporate value in the Indonesian mining sector for the period 2019–2023. This study used a quantitative method and applied PLS-SEM analysis based on secondary data obtained from annual reports and sustainability reports. Key findings indicated that all three variables have a significant positive effect on sustainability performance, with green accounting as the strongest contributor. However, only asset value added and sustainability performance have a direct effect on corporate value, while corporate social responsibility and green accounting do not. Through mediation analysis, sustainability performance was found to be a full mediator for corporate social responsibility and green accounting, and a partial mediator for asset value added regarding corporate value. Companies need to strengthen their environmental measurement systems and manage corporate social responsibility strategically to have a tangible impact on corporate value.
DAMPAK SEBAGAI MATA UANG: KEMUNCULAN SROI DI ERA AKUNTABILITAS BERKELANJUTAN Frasetyo Angga Saputra; Tri Widyastuti; Syahril Djaddang; Nurmala Ahmar
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.936

Abstract

This study aims to explore and analyse the integration of Social return on investment (SROI) into sustainability reporting practices through a Systematic Literature Review (SLR) of 20 scholarly articles published between 2024 and 2025. Findings indicate that SROI holds substantial potential as a quantified social value measurement tool within ESG and sustainability disclosure frameworks. SROI contributes strategically to enhancing transparency, social accountability, and investor confidence. The review reveals methodological diversity—spanning quantitative, qualitative, empirical, and operational design approaches—as well as geographical variations across countries such as Indonesia, India, South Korea, and Finland. Despite its benefits, the primary challenges lie in the lack of standardisation and the complexity of social impact valuation. The study recommends developing standardised guidelines (SOPs) and conducting longitudinal research to assess the long-term relationship between SROI and ESG performance.Penelitian ini bertujuan untuk menganalisis integrasi Social return on investment (SROI) dalam praktik pelaporan keberlanjutan melalui pendekatan Systematic Literature Review (SLR) terhadap 20 artikel ilmiah yang diterbitkan pada tahun 2024-2025. Hasil kajian menunjukkan bahwa SROI memiliki potensi signifikan sebagai alat ukur nilai sosial yang terkuantifikasi dalam laporan keberlanjutan dan ESG. Pendekatan SROI memberikan kontribusi strategis terhadap peningkatan transparansi, akuntabilitas sosial, dan kepercayaan investor. Studi ini juga menemukan keragaman metodologi yang digunakan dalam penelitian, termasuk pendekatan kuantitatif, kualitatif, empiris, dan desain operasional serta variasi penerapan di berbagai negara, seperti Indonesia, India, Korea Selatan, dan Finlandia. Meskipun SROI menawarkan manfaat substantif, tantangan utama tetap terletak pada kurangnya standarisasi dan kompleksitas dalam valuasi dampak sosial. Studi ini merekomendasikan pengembangan SOP dan riset longitudinal untuk menguji hubungan antara SROI dan kinerja ESG jangka panjang.
Analysis of Factors Affecting Investment Decisions and its Implications on Organizational Performance Mulyadi Mulyadi; Tri Widyastuti; Zulkifli Zulkifli
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 9 (2023): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v2i9.111

Abstract

Investment refers to the act of allocating capital with the expectation of generating a rate of return in the future. The process of making investment decisions entails a cognitive assessment that involves choosing one alternative from a range of options based on available information. Given the highly competitive global business environment, investors are compelled to thoroughly study and develop their intuition to make informed investment choices. The objective of this study is to analyze the determinants influencing Investment Decisions, which are proxied by Financial Literacy, Financial Behavior, Risk Perception, and Overconfidence, and their implications on Organizational Performance. The selection of research subjects in the Jakarta Industrial Estate Pulogadung area is based on the Government's plan to relocate to Subang, West Java. The study employs primary quantitative data collected through non-probability sampling and purposive sampling methods, and utilizes Structural Equation Model - Partial Least Square (SEM-PLS) analysis with SmartPLS 4 software. The findings of the analysis reveal that Financial Literacy have negative effect on Investment Decisions. Conversely, Financial Behavior, Risk Perception, and Overconfidence have positive effect on Investment Decisions. Additionally, Risk Perception have positive effect on Organizational Performance. However, Financial Literacy, Financial Behavior, Overconfidence, and Investment Decisions have no effect on Organizational Performance. Consequently, it can be inferred that all factors influencing investment decisions have the capacity to influence organizational performance, an organization's overall performance cannot be solely attributed to its investment decisions, as other factors also come into play
Co-Authors - Suyanto A.A. Ketut Agung Cahyawan W Abdul Kohar Ade Imam Muslim Ade Onny Siagian Ade Onny Siagian Adella Silviana Adi Muhajirin Adi Wiratno Adler Haymans Manurung Agung Fajar Ilmiyono Agus Dharmanto Agus Dharmanto Agustian Zen Alifia Rizky Zalfa Amilin Amilin Amilin, - Ananda Pravista Dewi Andi Amri Apollo Daito Apollo Daito Ardo Dwitanto Bambang Karsono Basis G. Andamari, Basis G. Bisri Bisri Clara Desta Octovialyna DARMANSYAH . Darmansyah Darmansyah Darmansyah DARMANSYAH Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan Dessy Kristanti Pangaribuan Dewi Alfa Linda Didin Sjarifudin, Didin Djaddang, Syahril Eka Lala Sari Endah Prawesti Ningrum Endah Suci Damayanti Euis Komalasari Farida Tyas Styaningrum Fauzan Anggara Fiona Kristy Frasetyo Angga Saputra Fried Sinlae Handarudigdaya JK Harnovinsah Harnovinsah Heni Pujiastuti Henny Hendratmi Hillman Mushaddiq Suaidy Indah Rizki Maulia Indra Setiawan Iskandar Ahmaddien Ismail Chandra, Mohamad Istianingsih Istianingsih Sastrodiharjo, Istianingsih JMV Mulyadi Josua Panatap Soehaditama Jumawan Kartini Kartini KESUMOJATI, SISTER CLARA ISLAMY Linda Dewi Puspita Sari Lukmanul Hakim Magdalena Belinda Eduard Maidani, Maidani Mario Apriliansyah Mohamad Ismail Chandra Muhamad Nur Ihwan Muhammad Ali Imron Mulyadi Mulyadi Nanda Hanifah Putri Nella Ameliana Putri Ni Nyoman Sawitri Ni Yoman Sawitri Ningki Sasanti Nita Komala Dewi Novita Syahidah Sari Nurmala Ahmar Nurmala Ahmar Octa Nilam Lukkita Aga Pitoyo, Bayu Seno Pratiwi Nila Sari Pria Andono Susilo Primadi Candra Susanto Primandita Fitriandi Purwoko, Bambang Puspita Sari, Linda Dewi Ratna Suminar S Rianto, Muhammad Richo Rina Dameria Napitupulu Risma Adelina Simanjuntak Riya Dwi Handaka Robertus Suraji Rony, Zahara Tussoleha S. Ferdinand Suwarji Safitri Siswono Sailendra Sailendra Sekar Intan Octavianingrum SISTER CLARA ISLAMY KESUMOJATI Soehardi Soehardi Sri Widyastuti Sufyati HS Sugeng Suroso Sugeng Suroso Suhardi Suhardi Supardi Supriyadi Supriyadi Supriyadi SUPRIYADI Suratno SURATNO Suratno Suratno Suratno Suratno Susilo, Pria Andono Suyanto Suyanto Suyanto Suyanto Syahril Djaddang Syamsul Bahri Syamsul Bahri Syamsul Bahri Untari, Dhian Tyas Untung, Joko Wahyudi Prabowo Wastam Wahyu Hidayat Widarto Rachbini Widarto Rachbini Widarto Rachbini Wustari L. Mangundjaya Yoyok Priyo Hutom Yulia Swantika Tanjung Zul Asman Zulaikha Zulaikha Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulmi Ramdani