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All Journal IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Accounting Analysis Journal Jurnal Akuntansi Aktual Owner : Riset dan Jurnal Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Karinov Jurnal MEBIS (Manajemen dan Bisnis) JMK Jurnal Manajemen dan Kewirausahaan Journal of Applied Data Sciences International Journal of Business, Law, and Education International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Social Service and Research Journal of Applied Business, Taxation and Economics Reseach Riset Akuntansi (RISTANSI) International Journal of Social Science, Education, Communication and Economics Comsep : Jurnal Pengabdian Kepada Masyarakat Formosa Journal of Multidisciplinary Research (FJMR) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings International Journal of Business and Applied Economics (IJBAE) International Journal of Science and Environment Economics and Business Journal Journal Publicuho Journal of Artificial Intelligence and Digital Business Jurnal Manajemen, Ekonomi dan Akuntansi International Journal of Business and Quality Research
Makaryanawati
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Physics Social Sciences Other

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The Effect of Entrepreneurship Education and Entrepreneurial Self-Efficacy on Entrepreneurial Intention of Students of Pondok Pesantren Mambaul Ulum Banyuwangi with Islamic Values as An Intervening Variable Bakhrudin, Bakhrudin; Hermawan, Agus; Makaryanawati, Makaryanawati
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.277

Abstract

Entrepreneurship education in pesantren plays an important role in the birth of students with entrepreneurial character. The advantages and positive impacts of entrepreneurship education in boarding schools as described, are very relevant to support the government's agenda, especially in increasing the quantity of new entrepreneurs. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypotheses given. This research uses Google Forms for data collection on Santri Pondok Pesantren Mambaul Ulum Banyuwangi. Respondents in this study were 230 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention directly. However, Entrepreneurship Education can explain Entrepreneurial self-efficacy directly, Entrepreneurial self-efficacy variables can explain Islamic Values and Entrepreneurial Intention. Furthermore, Islamic Values will have more influence on Entrepreneurial Intention, if strengthened by Islamic Values as a mediator variable. Meanwhile, Entrepreneurship Education will have more influence on Entrepreneurial Intention, even if it is strengthened by Islamic Values as a mediator variable
The Effect of Corporate Governance and Financial Health on The Value of Companies Registered in Indonesia Stock Exchange Fitriyah, Suaibatul; Makaryanawati, Makaryanawati; Fauzan, Slamet
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.837

Abstract

The main goal to be achieved by a company is to increase its value. Having high company value, the owners will gain higher prosperity. Company value is a particular condition achieved by a company reflected in the stock market price. Strategies to increase it are important. This study aims to determine the effect of corporate governance (X1) on company value (Y) and to determine conditions of financial health (X2) on company value (Y). This research is an associative type of hypothesis testing. Companies used in this study are those listed in the Indonesia Stock Exchange during the 2014-2017 period. The sample selections use purposive sampling with the criteria that the companies are CGPI participants and not engaged in finances with 29 companies as the samples. The analysis technique used is multiple regression. The results of the study show that: 1) good corporate governance does not affect the company value. 2) The condition of financial health has a positive effect on company value. The limitation in this study is the lack of research samples, because there are very few companies that participate in the CGPI ranking program. The results of this study are expected to be used as a reference for future researches, besides that research related to corporate governance should use measurements or other indicators to obtain different results.
Related Board Diversity and Firm Value Makaryanawati, Makaryanawati; Azzardina, Aulia; Haslinda, Haslinda
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.385

Abstract

This study aims to examine the effect of board diversity in the form of tenure, level of education and expertise on firm value. The sample in this study used property, real estate and construction companies listed on the Indonesia Stock Exchange in 2017-2021. Based on the results of purposive sampling, 210 companies were obtained that met the sample criteria. This study used quantitative methods and multiple regression analysis using secondary data in the form of annual reports and financial reports available on the Indonesia Stock Exchange. The results of hypothesis testing show that the diversity of board experience has a positive effect on firm value while the diversity of tenure and education level of the board of directors has no effect on firm value. The findings of this study can be used by companies in establishing good corporate governance to improve company performance and investor confidence
CSR DAN KESEJAHTERAAN LOKAL : STUDI PADA RASIO UPAH PEGAWAI PEMULA DAN PEMBERDAYAAN MANAGER LOKAL PT PERTAMINA (PERSERO) 2020-2023 Wahyu Mustika Rani; Alvyola Permata Yussanto; Puji Handayati; Makaryanawati
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2491

Abstract

This study aims to analyze the contribution of PT Pertamina (Persero) Corporate Social Responsibility (CSR) to local economic welfare using Global Reporting Initiative (GRI) indicators EC5 (ratio of entry-level employee wages to Regional Minimum Wage) and EC6 (representation of local labor in managerial positions). The research uses a qualitative approach with a case study method, analyzing secondary data from PT Pertamina (Persero) 2020-2023 sustainability report. The sampling technique was carried out purposively on data relevant to the GRI indicators. The results showed that PT Pertamina (Persero) has not been transparent in reporting the ratio of entry-level wages to the UMR and the proportion of local managers in operational areas. This imbalance reflects the need to strengthen local workforce empowerment policies and pay equity as part of CSR strategies. The research conclusion confirms the importance of increasing the transparency of remuneration policies and optimizing the involvement of local communities in strategic positions to support the sustainability of company operation and socio-economic development
PERAN AKUNTANSI MANAJEMEN TERHADAP KINERJA UMKM Nur Diana Kholidah SM; Yulani, Farah Siska; Handayati, Puji; Makaryanawati
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2505

Abstract

This scoping review aims to map existing research related to the implementation of management accounting on the performance of MSMEs. The importance of implementing management accounting on the performance of MSMEs needs to be increased both in terms of resources and support from the government. This review refers to five stages, namely: 1) looking for research questions; 2) identify relevant research; 3) selection of articles; 4) data mapping; and 5) compile, summarize and report the results. The time range of the article is 2014-2024. The results of these observations reveal that most research recognizes the role of management accounting in improving the performance of MSMEs. However, there is still the application of management accounting, especially for small and developing MSMEs. Therefore, it is hoped that this research can provide broader insight into the importance of implementing management accounting in the performance of MSMEs.
Materiality Matters: Corporate Determinants of Disclosure in Sustainability Reports Rofiki, Achmad; Makaryanawati, Makaryanawati; Sudarto, Triadi Agung
IQTISHODUNA IQTISHODUNA (Vol. 21, No. 1, 2025)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v21i1.30916

Abstract

This study aims to provide empirical evidence of the impact of financial performance, leverage, and business size on materiality disclosure in sustainability reports by classifying the sample as environmentally sensitive or non-sensitive. This research is a quantitative exploratory study. This study used purposive sampling with a variety of criteria, yielding 66 companies and 264 observational data points. The data was analyzed using multigroup panel regression. The study's findings show that financial success positively affects materiality disclosure in sustainability reports in sensitive businesses but has no effect in non-sensitive companies. Leverage does not affect materiality disclosure in sustainability reports in sensitive organizations; nevertheless, it has a beneficial effect in non-sensitive enterprises. Both sensitive and non-sensitive company sizes have a detrimental impact on materiality disclosure in sustainability reports. With the lack of go public companies that consistently publish sustainability reports, this research has implications for go public companies to consistently publish sustainability reports every year and pay more attention to materiality aspects in making them.
Financing Decisions Through a Gender Lens: A Systematic Review Mentari, Sriyani; Palasari, Rr Suci; Makaryanawati, Makaryanawati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 1 (2025): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i1.419

Abstract

Tinjauan literatur sistematis ini mengkaji bagaimana gender dan gender role memengaruhi keputusan pendanaan perusahaan. Melalui analisis terhadap 32 studi empiris, tinjauan ini mengungkapkan bahwa representasi gender dalam literatur masih didominasi oleh pendekatan biner (jenis kelamin) atau institusional (proporsi wanita di dewan direksi), meskipun pendekatan berbasis gender role (maskulinitas/feminitas) mulai berkembang dan memberikan pemahaman yang lebih kontekstual. Hasil telaah juga menunjukkan bahwa gender berperan dalam membentuk preferensi risiko, akses terhadap pendanaan, dan kerentanan terhadap bias institusional. Pengusaha wanita cenderung memilih pendanaan internal dan utang jangka pendek, sementara pengusaha pria lebih terbuka terhadap pendanaan eksternal yang berisiko. Hasil analisis terkait peran gender role menunjukkan bahwa investor masih memiliki bias terhadap pengusaha yang memiliki karakteristik feminin meskipun kompetensi mereka setara dengan pengusaha dengan karakter maskulin. Penelitian ini menekankan pentingnya kebijakan inklusif untuk meningkatkan diversitas gender dalam kepemimpinan perusahaan serta kesadaran akan bias gender dalam keputusan pendanaan perusahaan. Penelitian ini berkontribusi pada integrasi perspektif behavioral finance dan diversitas gender dalam memahami dinamika keputusan pendanaan perusahaan.
Corporate Social Responsibility and Firm Financial Performance: The Mediating Role of Firm Innovation Ibrahim, Ibrahim; Makaryanawati, Makaryanawati; Juliardi, Dodik
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.243

Abstract

This study aimed to determine the effect of Corporate Social Responsibility (CSR) on the financial performance of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. It also aims to explore the role of corporate innovation as a mediating factor in the link between CSR and financial performance. The sampling technique in this study was purposive sampling. Path analysis is used as a data analysis technique in this study. The results of the study show that CSR has a positive effect on financial performance and firm innovation. In addition, firm innovation has a positive effect on financial performance. The results also support the partial mediating effect of firm innovation on the relationship between CSR and corporate financial performance. The findings of this study can increase stakeholder awareness of the importance of CSR. This is because CSR is proven to be one of the important drivers for companies to be more innovative and gain competitive advantage
The Influence Of Investors' Perceptions of Stock Influencer Credibility On Herding Behavior With Financial Literacy As A Moderating Variable Syaiful Anshori; Makaryanawati Makaryanawati; Nurika Restuningdiah
International Journal of Business and Quality Research Vol. 1 No. 02 (2023): April - June, International Journal of Business and Quality Research
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i02.335

Abstract

This study aimed to analyze the effect of investor perceptions on stock influencers' credibility on herding behavior with financial literacy as a moderating variable. This research was conducted in the city of Malang. The number of samples in this study was 100 respondents. The Lemeshow formula determined it. Data collection was carried out through a questionnaire. The data analysis technique used in this study is Moderated Regression Analysis (MRA). Based on the analysis results, the credibility of stock influencers positively affects herding behavior. Financial literacy can weaken the influence of stock influencer credibility on herding behavior.
The Influence of Entrepreneurial Education and Entrepreneurial Skills on Entrepreneurial Intentions through the Internship Program as an Intervening Variable for Vocational School Students in Banyuwangi Regency Baldan, Najimul; Hermawan, Agus; Makaryanawati
Formosa Journal of Multidisciplinary Research Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i1.7632

Abstract

This research  entrepreneurial knowledge through educational curricula, entrepreneurial learning, and practical experience via internship programs. The quality of these programs is key, as better internship experiences positively affect both entrepreneurial learning and skills. Consequently, an integrated approach that combines effective entrepreneurship education, practical skills development, and impactful internship experiences is recommended. In conclusion, this research provides valuable insights into the dynamics of entrepreneurship education, skills development, and internship experiences in shaping the entrepreneurial intentions of vocational school students. The results offer a basis for refining entrepreneurship curricula and designing more effective internship programs, contributing to the broader goal of nurturing a robust entrepreneurial ecosystem in Indonesia.
Co-Authors Agus Hermawan Albaasith, Shooma Fikri Ali, Mohammad Mahbubi Alvyola Permata Yussanto Alvyola Permata Yussanto Anik Masruroh Anshori, Syaiful Aprilia Wulandari Atika Violeta Hanum Aulia Azzardina Bakhrudin, Bakhrudin Baldan, Najimul Bambang Sugeng Dian, Adiwibowo Dodik Juliardi Eka Ananta Sidharta Endang Sri Andayani Faradila Larasaty Febriyanti, Syaila Putri Ferby Mutia Edwy Fitriyah, Suaibatul Furqorina, Rizka Hanum, Atika Violeta Haslinda Haslinda, Haslinda Haslinda Yusoff Helianti Utami Herin Arlinda Yonita Sari Ibrahim Ibrahim Imtiyaz Farras Mufidah Indah Sari, Vivid Nur Keliwon, Kamarul Baraini Livi Meiga Puteri Mamluatul Mahmudah Natahadi, Herdyawan Nita Safitri, Zara Nur Diana Kholidah SM Nurika Restuningdiah Palasari, Rr Suci Pradana, Nikko Zein Jaya Priscilla Octavianny Puji Handayati Rahman, Iradah Ria Zulkha Ermayda Ridoni Fardeni Harahap Rieska Maharani, Rieska Rifda Nabilla Putri Rindiani Sholikatun Rofiki, Achmad Rosie Shabatiny Degely, Joana Satia Nur Maharani Septy Nur Sulistyawati Sheila Febriani Putri Slamet Fauzan Sokawati Karina, Rizki Sri Pujiningsih Sriyani Mentari Suaibatul Fitriyah Sugangga, Rayyan Syaiful Anshori Talitha Rahmi Ardiyanti Triadi Agung Sudarto Umi Zahrotin Nafisa Wahyu Mustika Rani Wahyu Widodo Yulani, Farah Siska