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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen dan Bisnis (Performa) Jurnal Manajemen Bisnis Dinamika Pendidikan International Journal of Nusantara Islam JAM : Jurnal Aplikasi Manajemen Journal of Accounting and Investment Jurnal Ekonomi Syariah Teori dan Terapan JURNAL IQRA´ Indonesian Journal of Sustainability Accounting and Management AKUNTANSI DEWANTARA Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Tadbir : Jurnal Studi Manajemen Pendidikan Journal of Islamic Economic Laws Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Kesehatan JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Enrichment : Journal of Management Jurnal Layanan Masyarakat (Journal of Public Service) Airlangga Development Journal Prosiding Conference on Research and Community Services Jurnal Pengabdian Masyarakat Asia REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Indian Journal of Forensic Medicine & Toxicology Jurnal Ekonomi dan Perbankan Syariah Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis International Journal of Humanities Education and Social Sciences Jurnal Defendonesia (DEFENDONESIA) Jurnal Akuntansi dan Keuangan Indonesia Acitya Wisesa: Journal of Multidisciplinary Research Jurnal Manajemen Informatika dan Bisnis Digital Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmiah Manajemen Surya Pasca Scientia Riset Akuntansi dan Keuangan Indonesia International Journal of Nusantara Islam E-JURNAL AKUNTANSI Journal of Islamic Economic Laws Jurnal Pendidikan dan Pengembangan Sumber Daya Pertahanan
Sri Iswati
Faculty Of Economic And Business, Accounting, Airlangga University, Surabaya, East Java
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Peran Bumn Di Wilayah Papua Perspektif Kritis Victor Pattiasina; Sri Iswati
E-Jurnal Akuntansi Vol 34 No 4 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i04.p04

Abstract

Penelitian ini memiliki tujuan untuk mengetahui peranan BUMN di Wilayah Papua dalam upayanya untuk mendorong pemerintah sebagai pelaku ekonomi dan memiliki tujuan untuk menyedia barang dan jasa bagi Masyarakat, penelitian ini juga bertujuan untuk mengetahui tentang potensi sumber daya alam maupun hasil dari Provinsi Papua yang dapat dijadikan sebagai faktor-faktor pendukung investasi. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan dengan cara studi literatur dan dokumentasi terhadap berbagai macam buku, jurnal, website, dan dokumen-dokumen tertulis lainnya. Hasil penelitian ini menunjukkan bahwa BUMN di wilayah Papua mempunyai peran dan fungsi yang sangat penting dalam meningkatkan pertumbuhan investasi dan perekonomian masayarakat, terutama investasi local yang mempunyai peluang berinvestasi yang baik. Kontribusi dalam penelitian ini adalah kontribusi teori, kontribusi praktik, dan kotribusi kebijakan. Sesuai dengan kenyataan atau fakta yang ada bahwa penelitian ini dapat memberikan masukan dan menjadi acuan informasi bagi kinerja BUMN, serta memberikan kesempatan yang sama bagi usaha lokal untuk berpartisipasi dalam berinvestasi khususnya kontribusi untuk perekonomian daerah. Kata Kunci: BUMN, Pemerintah, Investasi, Perekonomian
The Influence of Intellectual Capital to Financial Performance at Real Estate and Property in Jakarta Stock Exchange (JSE) Nasih, Moh.; Iswati, Sri
Jurnal Aplikasi Manajemen Vol. 9 No. 4 (2011)
Publisher : Universitas Brawijaya, Indonesia

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

Abstract

To overcome the competition, a company not only focuses on physical capital, but also focuses on intellectual capital. Company can achieve a competitive advantage and earn profit by owing intellectual capital Intellectual capital rests on a potential link between intellectual capital on one hand and corporate performance on the other hand. A company will grow up if a growing number of physical capitals in the same line with a growing number of intellectual capitals. The purpose of this empirical study is to investigate the influence of intellectual on real estate and property performance, especially financial performance. This study uses empirical data from Indonesia Capital Market Directory 2005 that issued of Jakarta Stock Exchange (JSE). This research use quantitative analysis. The population of the research is real estate and property ar listed in JSE. The hypothesis test conducted by regression analysis model with the degree of significant at 0.05. The main conclusion from this particular study is intellectual capital has influence on real estate and properly performance.
CRISIS LEADERSHIP: THE ART OF NAVIGATING ORGANIZATIONAL CHANGE DURING THE COVID-19 PANDEMIC Prihatini, Tatik; Iswati, Sri; Suaedi, Falih
Jurnal Aplikasi Manajemen Vol. 20 No. 4 (2022)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2022.020.04.18

Abstract

Organizational transformation is one of the steps leaders can take to survive and adapt to the current situation. Organizations that do not transform in a certain period will be left behind, even collapse, because of the dynamic nature of consumers and markets. Trans- formation is driven by internal factors such as the need for efficiency, revenue enhancement, and increasing employee prosperity. Meanwhile, external factors that trigger transformation include competition with competitors, technological advancement, and demand for adaptation to consumer needs and desires changes. Leaders have many references to adopt for navigating transformation in the normal situation. However, they have few references on navigating transformation in the Covid-19 pandemic situation. The Covid-19 pandemic has implied implementing a remote working system to minimize viral transmission. Such a system poses many challenges to leaders and employees as they have never practiced it. Failure of the leaders to navigate transformation will seriously harm the organization and even lead to collapse. The present study aims to identify some applicable competencies for leaders in navigating organizational transformation during the pandemic. This study used a qualitative method with semi-structured interviews as the data collection technique. The thematic analysis was conducted to analyze responses from interview questions. 14 informants were involved in this study. They consisted of general and senior managers transforming the pandemic situation. The results of this study revealed four major competencies, namely task competencies, human relation competencies, adaptive competencies, and virtual competencies in navigating transformation during the pandemic situation.
Kuhn’s Paradigm in Action: Is Robotic Process Automation Reshaping Accounting Norms? Perwitasari, Dian; Iswati, Sri
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1457

Abstract

The development of science causes a shift from the old to the new paradigm. With his term “scientific revolution”, Kuhn proposed a more radical and revolutionary paradigm shift in science. This study aims to explore the relevance of RPA (and AI within it) from Kuhn's perspective, identify the opportunities and challenges of RPA according to the scientific community's perception, and RPA in the future for accounting firms. The method used in this research is descriptive-qualitative, which collects detailed data from various literature and semi-structured interviews. Our findings highlight that RPA becomes an inclusive and sustainable transformation tool with the right approach, providing broad economic and social benefits without compromising ethics. Policymakers should encourage collaboration between technology and the accounting profession. The presence of RPA is not a substitute for the accounting profession. There needs to be guidelines for using RPA balanced with establishing governance standards that emphasize the importance of accountability for the results processed by automated systems.
ANALISA PENGARUH DEBT TO EQUITY RATIO (DER) DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR BEI 2013-2017 Pujiati, Herni; Iswati, Sri; Subagio, Mochammad
Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA Vol 13 No 1 (2024): Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA
Publisher : Prodi Magister Manajemen Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jimspc.v13i1.1146

Abstract

The research was conducted with the aim of analyzing ang know whether the Debt To Equity Ratio and sales growth have a simultaneous effect on stock prices as well as the effect of the variable Debt To Equity Ratio and partial sales growth on stock prices in the food and beverage sub-seector companies registered with PT Bursa Efek Indonesia 2013- 2017. The research method uses quantitative secondary methods. This population in this study is a food and beverage sub-sector company registered with PT. Bursa Efek Indonesia 2013-2017 as many as 25 companies. The sample of this study used purposive sampling technique. The number of samples that meet the criteria for the number of 5 companies. The variable used in this study Debt To Equity Ratio (DER), sales growth as the independent variable and stock price as the dependent variable. The analysis technique used is the classicassumption test, which includes normality test, multicollinearity test, autocorrelation test and heterokedastisidas test. Multiple regression analysis, hypothesis testing and coefficient of determination. The result of the T test show partially the variable debt to equity ratio has a significant effect on stock prices, while sales growth does not effect stock prices. The result of the F test show simultaneously the debt to equity ratio and stock price growth does not significantly influence stock prices. And the result of the study of the coefficient of determination show from the adjusted R-Square value of 0,209%.Keywords : Debt To Equity Ratio, Sales Growth, Stock Price.
Perkembangan Ekosistem Ekonomi Digital di Indonesia : Sebuah Kajian Literatur Diky Budiman; Sri Iswati; Mey Krisselni Sitompul
JUMINTAL: Jurnal Manajemen Informatika dan Bisnis Digital Vol. 4 No. 1 (2025): Mei 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/jumintal.v4i1.5130

Abstract

This research aims to examine in depth the concepts, characteristics, and challenges in the development of the digital economy ecosystem through a literature study approach. The digital economic ecosystem is a complex and interconnected network that includes businesses, consumers, technology service providers, and governments, all operating within a rapidly evolving digital environment. This study specifically focuses on four key components: e-commerce, on-demand services, online travel agents, and financial technology (fintech), which represent the most dynamic sectors in the current digital economy. By analyzing a range of academic literature published within the last five years, this research highlights that while digital technology advancement has unlocked significant opportunities for inclusive and sustainable economic growth, it also introduces challenges such as cybersecurity risks, regulatory uncertainties, and widening digital inequality. The findings are expected to contribute to a deeper and more holistic understanding of the formation and sustainability of digital economic ecosystems, particularly in the context of developing economies like Indonesia, where digital transformation is progressing rapidly across various sectors.
Understanding Income Taxpayer Behaviour and Professional Zakat Compliance Through a Transcendental Phenomenological Lens Prasetyo Nugroho Wicaksono, Agung; Iswati, Sri
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8097

Abstract

This study aims to find the meaning or interpretation of what has been conveyed by the Income Taxpayer Article 21 and the obligation of professional zakat. The determination of informants was carried out using the purposive sampling method. This study uses an interpretive paradigm with a transcendental phenomenological approach. The units of analysis used in transcendental phenomenology are intentionality, noema, noesis, intuition, and intersubjectivity. The data analysis techniques in this study are through the stages of bracketing, horizonalization, cluster of meaning, textural description, structural description, and composite description (synthesis of meaning and essence). The results of the research obtained four meanings of taxes and zakat that can be inferred from the informant's experience, namely spiritual meaning as a manifestation of obedience to God, physical meaning which is acting because of a rule, mental meaning as a means of forming mental health, and nationalist meaning as a form of strategy against phobias.
The Role of Internal Control Systems in Enhancing Local Financial Report Accountability Yaya Sonjaya; Sri Iswati; Muslim Muslim
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2927

Abstract

This study analyzes the influence of budget planning and budget participation on the accountability of financial reports in Papua Province's Regional Apparatus Organizations (OPD) and examines the moderating role of the internal control system. A quantitative causality approach was applied, with a sample of 105 State Civil Apparatus (ASN) from 35 OPDs selected through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with moderation testing via the bootstrap method. The results indicate that budget planning and participation significantly enhance financial report accountability. Additionally, the internal control system moderates these relationships, reinforcing accountability. This study provides valuable insights into factors influencing financial report accountability in Papua’s OPDs and highlights the importance of internal control systems in strengthening budget-related accountability measures.
Enhancing the Role of Cooperatives in Achieving Community Welfare in Tunah Village, Semanding Sub-district, Tuban Supratiwi, Wiwik; Agustia, Dian; Soewarno, Noorlailie; Isnalita; Iswati, Sri; Tjaraka, Heru; Kurniawati, Ika Atma; Kalanjati, Devi Sulistyo; Utama, Anak Agung Gde Satia; Izzato Millati
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2531

Abstract

Purpose: This project aims to strengthen the capacity of the Tunah Village community in managing cooperatives and local natural products such as Siwalan, Legen, or Lontar. It addresses the lack of financial and managerial skills, which limits economic development in the region. Method: Conducted by the Department of Accounting at Airlangga University with PT. Legend Trend, the project involved training sessions in financial accounting, management accounting, and taxation. Data was gathered through observations and pre/post-training assessments. Practical Application: The program provides practical skills for cooperative management and business planning, supporting job creation and economic growth. It aligns with SDG Goal 1 (No Poverty) and Goal 8 (Decent Work and Economic Growth). Conclusion: The project has demonstrated that targeted training in financial and management skills can significantly improve the operational effectiveness of rural cooperatives and unlock the economic potential of natural resources such as Siwalan. These findings highlight the importance of integrated community-university-industry partnerships in fostering sustainable rural development and economic resilience.
Evaluasi Keuangan Perusahaan Industri Pertahanan untuk Mendorong Kemandirian Ekonomi Pertahanan Nasional Thea Diva; Zainal Abidin; Sri Iswati
DEFENDONESIA Vol. 9 No. 1 (2025): April : Jurnal Defendonesia
Publisher : Lembaga Kajian Pertahanan Strategis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54755/defendonesia.v9i1.143

Abstract

The defense industry has a strategic role in supporting Indonesia's economic independence and national security. Companies such as PT Pindad, PT Dahana, and PT INTI are the main actors in providing defense equipment, explosives, and strategic communication technology. However, financial and operational challenges still hamper their contribution to defense economic independence. This study aims to evaluate the financial performance of the three companies in the 2019-2023 period with a focus on financial performance evaluation analysis. The research method uses a quantitative descriptive approach based on secondary financial data. The results show that PT Pindad and PT Dahana experienced a significant increase in net profit in 2023, amounting to IDR 120.77 billion and IDR 458.46 billion respectively, after facing fluctuations during the study period. In contrast, PT INTI continued to record losses from 2019 to 2023, with the largest loss reaching Rp 434.77 billion in 2019. This finding indicates a significant difference in the company's ability to overcome financial challenges. The implications of this study highlight the importance of strengthening managerial strategies, operational efficiency, and government policy support to sustainably increase the defense industry sector's contribution to national economic independence.
Co-Authors Ade Ayu Mitra Ramadita Daluas Adi Priono Afiqoh Cahyana Alfa Rahmiati, Alfa Allya Roosallyn Assyofa Angela Isabel Elinda Anis Byarwati Anwar Ma’ruf Arif Fatah Hidayat Armadiyanti, Putri Armadiyanti,, Putri Aviani Widyastuti Bambang Purwoko Bella, Firsty Izzata Cholichul Hadi Devi Sulistyo Kalanjati Dian Agustia Dian Perwitasari Diky Budiman Dimas Agung Trisliatanto Dina Sunyowati Dio Prasetyo Budi Diva Theressa, Thea Diwanti, Dyah Pikanthi Djoko Agus Purwanto Dyah Pikanthi Diwanti Epy M. Luqman Falih Suaedi Falikhatun - Falikhatun Falikhatun Fery Setiawan Firsty Izzata Bella Gaung Perwira Yustika Guntur Eko Saputro Hari Basuki Notobroto Harlina Meidiaswati Hendro Puspito Heribertus Agustinus Bilo Tena Herni Pujiati Heru Tjaraka Hutagalung, Remond Tumpak Sumurung Ilma Ghozali Isnalita Iswahjuni Iswahjuni Iswajuni, Iswajuni Izzato Millati Julianus Pardede, Simon Kurniawati, Ika Atma Limantoro, Amedea Cristabel Made Dudy Satyawan Masyfufah, Lilis Mochammad Subagio Mochammad Subagio Moh. Nasih Mohammad Saleh MUHAMMAD TAHAJJUDI GHIFARY Muslim Muslim Niken Saraswati Noerlina Anggraeni Noorlailie Soewarno Novrys Suhardianto Nurdianto, Arif Rahman Nurfahmiyati Nurfahmiyati Pikar Setiawan Pikar Setiawan Pikar Setiawan Pikar Setiawan Prihatini, Tatik Putra, Komang Mario Sena Raden Roro Widya Ningtyas Soeprajitno Ramadhan, Muh Syahru Rifki Ismal Risky Budianto Rizqiah, Khairul Rofi Rofaida Rr. Herini Siti Aisyah Ryan Rahmah Maulayati salamah salamah Sari Mulyana Satia Utama, Anak Agung Gde Sitompul, Mey Krisselni Sri Wahjuni Latifah Subagyo Adam Subagyo, Adam Suheryadi, Bambang Supriani, Indri Suryanto Suryanto Suryanto Suryanto, Suryanto Suwarni SUWITO SUWITO Suwito Suwito T, Yunice Karina Tatik Prihatini Thea Diva Tri Siwi Agustina Uktutias, Sendy Ayu Mitra Victor Pattiasina Wicaksono, Agung Prasetyo Nugroho Windijarto Windijarto Wisandani, Iwan Wiwik Supratiwi Yosepha, Sri Yanthy Yunice Karina Tumewang Yustika, Gaung Perwira Zainal Abidin Zainal Abidin Zainuddin Maliki