Article Per Year (5 Year)
p-Index From 2021 - 2026
9.805
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Riset Mahasiswa Akuntansi (JRMA) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Online Insan Akuntan Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Abdimas Mandalika Journal of Social Comunity Services Intelektualitas Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi International Journal of Accounting Innovation Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Eny Maryanti
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

Published : 79 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 79 Documents
Search

 4   5   6   7   8 
Women on Boards as Moderator of ESG Disclosure, Profitability Toward Company Performance Nuriza, Vivin; Biduri, Sarwenda; Maryanti, Eny; Hariyanto, Wiwit
Jurnal Ekonomi Vol. 30 No. 2 (2025): July 2025
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v30i2.3121

Abstract

Company performance serves as a key indicator for assessing a firm's level of success within a specific period, achieved through the synergy of various contributing factors. This study aims to examine the influence of ESG disclosure and profitability on company performance, with the moderating role of women on boards. The research population includes all companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 215 companies were selected using a purposive sampling technique. The analysis was conducted using SmartPLS 3, employing the outer model to assess the validity and reliability of the constructs, and the inner model to test the research hypotheses. The findings reveal that both ESG disclosure and profitability positively influence company performance. Furthermore, the presence of women on boards enhances the positive effect of ESG disclosure on company performance. However, it does not significantly strengthen the relationship between profitability and company performance.
Intellectual Capital, Islamic Corporate Social Responsibility, Enterprise Risk Management, and Financial Performance of Halal Industry Companies Hermawan, Sigit; Amalia, Dina Ananda Nur; Arista, Sintha Wahyu; Rahayu, Duwi; Maryanti, Eny
Prosiding University Research Colloquium Proceeding of The 20th University Research Colloquium 2025: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

This study aims to determine the effect of Intellectual Capital, Islamic Corporate Social Responsibility, and Enterprise Risk Management on the Financial Performance of Halal Industry Companies Listed on the IDX. The population in this study is industrial sector companies. The sampling technique used in this study is purposive sampling. The analysis technique used in this study uses Statistical Product and Service Solutions (SPSS). Based on the results of the study, it can be concluded that Intellectual Capital, Islamic Corporate Social Responsibility, and Enterprise Risk Management have a partial effect on Financial Performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK Rahayu, Ruci Arizanda; Novitasari, Vivy; Maryanti, Eny
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v11i1.7179

Abstract

The purpose of this study was to determine whether financial rewards, professional training, social values, work environment and labor market considerations influence accounting students at UMSIDA and UBHARA in choosing a career as a public accountant. The population or subjects in this study consisted of students of accounting study programs at Muhammadiyah Sidoarjo University and Bhayangkara University Surabaya class 2018. In this study, quantitative methods were used by distributing online questionnaires to accounting students at UMSIDA and UBHARA. Obtained as many as 80 respondents using the Slovin formula in sampling in this study. Partially, the results provide evidence that professional training and work environment influence career choices as public accountants by accounting students of UMSIDA and PBARA. On the other hand, financial rewards, social values, and labor market considerations cannot influence career choices as public accountants by accounting students of UMSIDA and UBARA
Unveiling Firm Value: The Role of ESG, Cash Holding, and Retention Ratio with Firm Size as a Moderator Anggie Nur Cahyani; Eny Maryanti; Sarwenda Biduri; Risha Tri Amanda
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/cd10ex14

Abstract

Firm value holds significant importance, as an increase in firm value reflects greater wealth and prosperity for shareholders. A higher stock price typically signifies a rise in firm value. This research investigates the influence of Environmental, Social, and Governance (ESG), cash holding, and retention ratio on firm value, with firm size serving as a moderating variable. The study employed a purposive sampling technique, focusing on manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in a total sample of 94 companies. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) through the SPSS 26 software. The findings reveal that both ESG and cash holding have a positive impact on firm value, while the retention ratio does not show a significant effect. Additionally, firm size moderates the relationship between ESG and retention ratio with firm value but does not moderate the relationship between cash holding and firm value.
MODEL KESEJAHTERAAN FINANSIAL DOSEN PERGURUAN TINGGI MUHAMMADIYAH: PERAN RELIGIUSITAS, LITERASI KEUANGAN, PERILAKU KEUANGAN, DAN MENTAL ACCOUNTING DIMODERASI OLEH GENDER SEBAGAI IMPLEMENTASI SDG’s 8 Biduri, Sarwenda; Maryanti, Eny; Nuriza, Vivin; Elisya, Reza Marcelina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2014

Abstract

Penelitian ini bertujuan untuk mengembangkan model kesejahteraan finansial dosen Perguruan Tinggi Muhammadiyah dengan mempertimbangkan peran religiusitas, literasi keuangan, perilaku keuangan, dan mental accounting, serta memeriksa bagaimana gender memoderasi hubungan antar faktor tersebut. Penelitian ini memakai pendekatan kuantitatif, dengan pengumpulan data melalui sebaran kuesioner kepada responden. Metode penentuan sampel yang diterapkan adalah purposive sampling, yaitu teknik seleksi sampel berdasarkan kriteria tertentu yang dianggap relevan untuk mencapai tujuan penelitian. Hasil analisis menunjukkan bahwa religiusitas berperan dalam mempengaruhi tingkat kesejahteraan finansial. Selain itu, literasi keuangan terbukti memberikan dampak signifikan terhadap kesejahteraan finansial. Selain itu, perilaku dalam mengelola keuangan dan konsep mental accounting turut memberikan kontribusi terhadap tingkat kesejahteraan finansial individu.. Gender mampu menjadi pemoderasi variabel peran religiusitas, literasi keuangan, perilaku keuangan dan mental accounting terhadap kesejahteraan finansial secara signifikan. Penelitian ini selaras dengan tujuan Sustainable Development Goals (SDGs) poin ke-8 yang berfokus pada pencapaian pekerjaan yang layak serta mendorong pertumbuhan ekonomi.
Determinants of Consumer Sector Company Value: Evidence from CSR and Financial Decisions: Penentu Nilai Perusahaan Sektor Konsumsi: Bukti dari CSR dan Keputusan Keuangan Nugroho, Hendy Nurwahyu; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i1.1778

Abstract

General Background The primary goal of a company is to maximize firm value, which is crucial for stakeholder welfare and is often reflected in stable and high share prices. Specific Background The Indonesian consumer manufacturing sector experienced stock price fluctuations during the 2019–2022 COVID-19 period, raising questions about which internal factors primarily govern firm valuation. Knowledge Gap Existing literature shows inconsistent results regarding the relationship between Corporate Social Responsibility (CSR), environmental performance, investment, and funding decisions on firm value, necessitating contextual re-examination. Aims This study examines the relationships of CSR, environmental performance, investment decisions, and funding decisions on firm value in consumer manufacturing companies listed on the IDX from 2019–2022. Results Quantitative analysis of 12 sampled companies revealed that CSR, investment decisions, and funding decisions significantly determine firm value. Conversely, environmental performance demonstrated no significant relationship. Novelty This research contributes by testing this comprehensive set of variables within the specific context of the consumer sector during the unique economic conditions of the COVID-19 pandemic. Implications The findings suggest that for this sector and period, social disclosure and financial signaling are more critical to investor valuation than environmental initiatives. Highlights : CSR and corporate financial policies are significant determinants of firm value. Environmental performance does not affect firm value during the 2019-2022 period. Investment and funding decisions serve as positive signals for future company prospects. Keywords: CSR, Firm Value, Investment Decisions, Funding Decisions, Consumer Sector
Membangun Transparansi dan Efisiensi Keuangan Sekolah Melalui Rencana Anggaran Kegiatan Sekolah dan Sistem Aset Terintegrasi Maryanti, Eny; Sari, Herlinda Maya Kumala; Dewi, Ade Annisa
Abdimas Mandalika Vol 5, No 1 (2025): November
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v5i1.34371

Abstract

Abstract: The main problem faced by School X Surabaya is the lack of transparency and accountability in financial management and inaccuracies in recording school assets. This condition is caused by the absence of actual expenditure reports in the School Activity and Budget Plan (RKAS) and an asset management system that has not been standardized. The purpose of this Abdimas Program is to increase transparency, accountability, and efficiency of financial management and improve the asset recording system through the development of an integrated RKAS system and the implementation of an asset management system based on asset condition classification. The implementation method includes identification of funding sources, budget preparation and monitoring, asset inventory, training for financial staff, and periodic evaluation. The results showed significant improvements in the accuracy of financial reports, the efficient use of funds and the reliability of asset data. The active participation of the school community and parents also strengthened the sustainability of the program. With a more structured system, Sekolah X Surabaya is expected to become a model of good practice in financial and asset governance in primary education.Abstrak: Permasalahan utama yang dihadapi Sekolah X Surabaya adalah rendahnya transparansi dan akuntabilitas dalam pengelolaan keuangan serta ketidakakuratan dalam pencatatan aset sekolah. Kondisi ini disebabkan oleh belum adanya laporan pengeluaran aktual dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS) serta sistem manajemen aset yang belum terstandar. Tujuan dari Program Abdimas ini adalah untuk meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan serta memperbaiki sistem pencatatan aset melalui pengembangan sistem RKAS terintegrasi dan penerapan sistem manajemen aset berbasis klasifikasi kondisi aset. Metode pelaksanaan meliputi identifikasi sumber pendanaan, penyusunan dan pemantauan anggaran, inventarisasi aset, pelatihan bagi staf keuangan, serta evaluasi berkala. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam keakuratan laporan keuangan, efisiensi penggunaan dana, dan keandalan data aset. Partisipasi aktif komunitas sekolah dan orang tua turut memperkuat keberlanjutan program. Dengan sistem yang lebih terstruktur, Sekolah X Surabaya diharapkan menjadi model praktik baik dalam tata kelola keuangan dan aset di lingkungan pendidikan dasar.
Social Media, Learning Media, and the Internet on Accounting Student's Interest in Learning During a Pandemic Rahayu, Ruci Arizanda; Maryanti, Eny; Ni'mah, Siti Awalin
GREENOMIKA Vol. 5 No. 1 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.05.1.3

Abstract

This study aims to determine social media, learning media and the internet on accounting students' interest in learning during a pandemic. This type of quantitative research with hypothesis testing. The data processed in this study consisted of students of the Muhammadiyah Sidoarjo University accounting study program class of 2018-2019. Observations made in this study by distributing online questionnaires to accounting students from the 2018-2019 class as a method of data collection. Then obtained as many as 220 respondents by using the slovin formula in sampling. The sampling technique used is probability sampling technique using simple random sampling. The analysis technique used in this study is the analysis technique of validity testing, reliability testing, and multiple linear regression analysis using SPSS Version 26 software. The results of this study prove that social media has a significant effect on accounting students' learning interest during a pandemic; learning media has a significant effect on accounting students' interest in learning during a pandemic; the internet has had a significant effect on the learning interest of accounting students during a pandemic.
Peran Investment Opportunity Set dalam Memoderasi Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Rahma, Zamruda; Maryanti, Eny
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1888

Abstract

The objective of this study is to assess and examine how the company's value is influenced by factors such as sustainability reporting, capital structure, and cash flow volatility. The study also explores how the investment opportunity set serves as a moderating factor in this relationship. This research employs a quantitative approach, focusing on companies within the mining sector listed on the Indonesia Stock Exchange during the period from 2018 to 2021. The sample selection was carried out using purposive sampling, resulting in a final sample size of 13 companies meeting the predefined criteria. The collected data was subjected to analysis using both multiple linear regression and Moderate Regression Analysis (MRA), utilizing the SPSS 26 software application. The findings of this investigation reveal that sustainability reporting contributes positively to a company's value. In contrast, neither capital structure nor cash flow volatility exhibits a significant influence on company value. Moreover, the study demonstrates that the investment opportunity set acts as a moderating variable, affecting the impact of sustainability reports, capital structure, and cash flow volatility on company value. The conclusions drawn from this study offer insights to potential investors, providing them with valuable considerations when assessing the factors impacting a company's value prior to making investment decisions.
Agency Cost, Ukuran Perusahaan, dan Tax Avoidance Terhadap Nilai Perusahaan Dengan Transparansi Informasi sebagai Variabel Moderasi Fadlillah, Fanny; Maryanti, Eny
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2337

Abstract

Company value is the price reflected in the expectations and perceptions of share sellers and buyers regarding company performance. It reflects how shareholders view a company's profit potential, known as enterprise value. When the share price of a company is high, it indicates that shareholders expect good performance from the company, which has the potential to provide profits for them. This research aims to evaluate the role of information transparency in moderating the relationship between agency costs, company size, and tax avoidance on company value. This research uses quantitative methods with a sample consisting of 63 mining companies selected through purposive sampling techniques. The research population consists of mining companies listed on the Indonesia Stock Exchange during 2019-2021. The research results show that agency costs and company size have a significant influence on company value, while tax avoidance does not have a significant influence on company value. Information transparency as a moderating variable moderates the relationship between agency costs and firm value. However, information transparency does not moderate the relationship between company size and tax avoidance on company value. Therefore, investors are advised to consider the current effective tax rate of the company when making investments, as a high CETR value may indicate tax avoidance practices, potentially affecting investment returns.
Co-Authors Aisha Hanif Aisyah Firdaus, Nisrina Alfi Atus Zumro Alifin, Khoerun Alsaf Pebrianggara Amalia, Dina Ananda Nur Anggie Nur Cahyani Arista, Sintha Wahyu Bambang Tjahjadi Bayu Hari Prasojo Biduri , Sarwenda Chosah, Zalzabela Aagata Widya Cicik Suciati Dewi Ratiwi Meiliza Dewi, Ade Annisa Duwi Rahayu Dwi Afifatul Riszqiya Elisa Widya M Elisya, Reza Marcelina Ellyn , Nindy Fadilla Rahmawati Fadlillah, Fanny Fauziah, Luluk Putri Fibrianti Khoirunnisa’ Firnata, Tifani Angga Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Hikmah Etikasari Ika Putri Mujirahayu K., Herlinda Maya Kibtiyah, Mariatul Kumala Sari , Herlinda Maya Laila Rahayu Lestari Lestari , Veny Abidatul Luluk Putri Fauziah Magfiroh, Nailil Maya Kumala Sari, Herlinda Maya Novitasari Milasari, Anis Muzaqi, Abdul Muiz Nabila, Ainun Mala Ni'mah, Siti Awalin Nikmah Nurhidayah Ningrum, Aprilia Widya Novitasari, Vivy Nugroho, Hendy Nurwahyu Nur Fadhila, Shafira Nurani, Etika Vira Nurasik Nurasik nuriya, Sinta Nuriza, Vivin Parmananda, Reza Syarifuddin Permatasari, Endah Prameswari, Devi Putra, Icksa Abdi Putri, Vera Ardana Qorry Tsaniatuzaima Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahma, Zamruda Reni Dwi Jayanti Risha Tri Amanda Rizky Eka Febriansah Rizqollatifah, Sakinah Alfi Rosi Adisciya Saffitri Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Sarwenda Biduro Satriaji, Muhammad Bhakti Dede Sigit Hermawan Soeprijanto, Noerwachid Suci Kusuma Wardani Sukma Aji UTOMO, PRASETYO Veronika Maharani Lim Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella