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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation Jurnal Teknologi Informasi dan Ilmu Komputer The International Journal of Accounting and Business Society Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Akuntansi Aktual Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara AJAR (Asian Journal of Accounting Research) (e-Journal) Borobudur EKONOMIKA45 Jurnal Akuntansi dan Keuangan Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Business and Applied Management Journal
Yeney Widya Prihatiningtias
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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ANALISIS DETERMINAN EFISIENSI BANK SYARIAH DI INDONESIA BERDASARKAN DATA ENVELOPMENT ANALYSIS (DEA) Afrisal, Reza; Prihatiningtias, Yeney Widya
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengukur efisiensi teknis bank syariah di Indonesia dan menganalisis determinannya yang meliputi ukuran, tingkat kesehatan, profitabilitas, dan non-performing finance. Sampel penelitian ini sebanyak 33 bank terdiri dari Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS)yang telah beroperasi di Indonesia dalam periode 2011-2013. Penelitian ini menggunakan Two StageData Envelopment Analysis (DEA) untuk mengukur tingkat efisiensi teknis bank syariah. Hasil pengukuran DEA menunjukan rata-rata bank syariah di Indonesia selama periode 2011-2013 masih belum efisien karena bank syariah masih dalam tahap awal pertumbuhan sehingga terjadi kurangnya produksi output. Selain itu hasil penelitian menunjukkan bahwa variabel tingkat kesehatan bank dan non performing financing tidak berpengaruh terhadap tingkat efisiensi bank syariah karena modal hanya digunakan bank untuk memenuhi peraturan bank Indonesia sementara non performing financing lebih banyak dipengaruhi factor eksternal. Sedangkan variabel ukuran dan profitabilitas berpengaruh positif terhadap tingkat efisiensi bank syariah karena bank besar dan menguntungkan lebih unggul dalam berbagai sumber daya dan kemampuan menyerap teknologi dengan lebih baik.Penelitian ini dapat menjadi pedoman bagi manajemen bank syariah untuk meningkatkan efisiensi bank melalui peluang peningkatan (potential improvement) pada variabel input dan/atau output bank serta faktor–faktor yang terbukti dapat meningkatkan efisiensi bank. Kata kunci: Data Envelopment Analysis (DEA), Efisiensi Teknis, Ukuran, Tingkat Kesehatan, Profitabilitas, Non Performing Financing
PENGUNGKAPAN PENERAPAN TATA KELOLA KORPORAT PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) (Studi Kasus pada UMKM Di Kota Malang) Yuliastutik, Sinta; Prihatiningtias, Yeney Widya
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui penerapan prinsip tata kelola korporat pada Usaha Mikro, Kecil dan Menengah (UMKM) yang meliputi prinsip transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran. Jenis penelitian ini adalah penelitian deskriptif kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan melalui wawancara dan observasi. Wawancara dilakukan kepada pemilik UMKM atau seseorang yang mengerti tentang kegiatan di UMKM tersebut dengan baik. Hasil penelitian menunjukkan bahwa terdapat penerapan prinsip tata kelola korporat dalam kegiatan UMKM yang meliputi prinsip transparansi, akuntabilitas, responsibilitas, independensi serta kewajaran yang tertuang dalam kegiatan keseharian UMKM seperti ketika pemilik UMKM memilih pemasok, membuat kebijakan, membayar pajak, serta menanggapi komplain pelanggan. Di samping itu, ditemukan pula kegiatan di UMKM yang mendukung penerapan tata kelola korporat seperti adanya komunikasi yang baik antara para stakeholder, dan adanya kepedulian kepada kepentingan karyawan. Kemudian, terdapat juga kendala yang ditemukan di UMKM yang menghambat pengadopsian prinsip tata kelola korporat seperti adanya hubungan keluarga yang melemahkan peraturan di UMKM.   Kata kunci: UMKM, tata kelola korporat, transparansi, akuntabilitas, responsibilitas, independensi, kewajaran.
PENGARUH TATA KELOLA KORPORAT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi pada Perusahaan yang Terdaftar di Perhitungan Indeks Saham SRI-KEHATI Tahun 2010-2014) Ningrum, Alita Puspa; Prihatiningtias, Yeney Widya
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menguji pengaruh tata kelola korporat, yang diwakili oleh variabel ukuran dewan  komisaris, proporsi kepemilikan asing, latar belakang pendidikan dewan komisaris, proporsi dewan komisaris independen, dan proporsi dewan komisaris berkewarganegaraan asing terhadap pengungkapan laporan keberlanjutan. Penelitian ini menggunakan metode purposive sampling dan menghasilkan 132 sampel perusahaan yang masuk dalam daftar perhitungan indeks SRI-KEHATI tahun 2010 hingga 2014. Pengungkapan laporan keberlanjutan diukur dengan menggunakan indeks laporan keberlanjutan yang telah disesuaikan dengan kondisi perusahaan di Indonesia. Hasil penelitian ini menujukkan ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan laporan keberlanjutan. Hal ini dapat terjadi karena kompetensi dewan komisaris tidak hanya diukur dari jumlahnya, namun juga karateristik dan soft skill lain yang dimiliki. Kepemilikan asing juga tidak berpengaruh terhadap laporan keberlanjutan karena investor asing cenderung mengutamakan profit dan kurang memperhatikan  kondisi sosial dan lingkungan.  Latar belakang pendidikan dewan komisaris tidak berpengaruh terhadap pengungkapan leporan keberlanjutan karena latar belakang pendidikan dalam penelitian ini terbatas pada ekonomi dan bisnis saja. Proporsi dewan komisaris independen berpengaruh negatif terhadap pengungkapan laporan keberlanjutan karena pengungkapan informasi perusahaan yang sudah cukup komprehensif cenderung mendorong dewan komisarisnya untuk mengurangi pengungkapan tersebut agar tidak mengurangi nilai perusahaan. Proporsi dewan komisaris berkewarganegaraan asing berpengaruh negatif terhadap pengungkapan laporan keberlanjutan karena dewan komisaris berkewarganegaraan asing juga meningkatkan turnover CEO karena kegagalan dalam membangun komunikasi  yang baik dengan direksi. Hasil penelitian ini diharapkan dapat menjadi tambahan referensi dan saran bagi perusahaan di Indonesia untuk menerapkan tata kelola korporat yang optimal sebagai upaya meningkatkan pengungkapan laporan keberlanjutan.   Kata kunci: tata kelola korporat, ukuran dewan komisaris, kepemilikan asing, latar belakang pendidikan dewan komisaris, dewan komisaris independen, dewan komisaris berkewarganegaraan asing, laporan keberlanjutan
Financial Distress Prediction of Mining Companies Listed In Indonesian Stock Exchange: An Analysis Using Altman Z-Score Model Saden, Novian Seno; Prihatiningtias, Yeney Widya
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Financial distress condition can have a severe consequences such as a degradation in companies’ performances and the worst scenario is bankruptcy to the companies who are experiencing it. Therefore it is imperative for the companies to investigate the causes that may lead to a corporate bankruptcy and take a necessary action in order to prevent such situation. Thus, this study investigate the financial distress signal among 18 mining companies listed in Indonesian stock exchange which are divided into three subsectors of metallic mineral, coal, and oil & gas mining over the period of four years (2011-2014). This research assess the financial distress determinant measured by Altman Z-score model. Furthermore, this study also examine which of the three subsectors have a better Z-score ratio using Kruskal-Wallis statistical model. The result of the study shows that metallic mineral mining have the highest Z-score ratio compared to the coal sector and oil & gas sector, while the lowest Z-score are experienced by oil & gas sector and coal mining sector being the second highest. The result also shows that there were mining companies who experienced financial distress through the four years period, in which all of the three subsectors had experienced an increase number of financial distress companies year by year. Keywords: Financial Distress, Bankruptcy, Altman Z-Score Model, Mining Companies, Metallic Mineral, Coal, Oil & Gas.  
FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL Putriana, Astia; Hariadi, Bambang; Prihatiningtias, Yeney Widya
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.218

Abstract

The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost, and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from the financial department and procurement services department in Banjarmasin municipal government. The sample of this study is 104 respondents, obtained using the saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education do not affect civil servant's whistleblowing intentions. The study also finds that the whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain insight regarding the policy that can improve whistleblowing intention.
EMPOWERING GLOBAL LEARNERS WITH AI: A CROSS-CULTURAL WORKSHOP ON ACADEMIC INTEGRITY AND INNOVATION Prihatiningtias, Yeney Widya; Atmini, Sari; Alam, Muhammad Dimar; Yuningsih, Yuni
Erudio Journal of Educational Innovation Vol 12, No 2 (2025): Erudio Journal of Educational Innovation
Publisher : Faculty of Administrative Science, Universitas Brawijaya

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Abstract

This international community engagement activity aimed to enhance international students’ ability to apply Artificial Intelligence (AI) tools for academic purposes. The mini-workshop, titled “Practical Use of AI Tools for Academic Purposes,” was held at Curtin University on Friday, October 2, 2025. The first session, presented by Muhammad Dimar Alam, M.Acc. from Universitas Brawijaya (Indonesia), demonstrated the use of various AI tools such as ChatGPT, Grammarly, and Litmaps for literature review, academic writing, data analysis, and scholarly communication. The second session, led by Yuni Yuningsih, Ph.D. from Curtin University, focused on Ethical Considerations and Academic Integrity of Generative AI, emphasizing responsible and ethical use of AI in higher education. Participants consisted of Curtin University international students from diverse national and disciplinary backgrounds. The workshop fostered cross-cultural collaboration, critical reflection, and creative engagement with emerging AI technologies in academic research and writing.
The Effect of Environmental, Social and Governance (ESG) Assessment on Firm Value with Profitability as a Mediating Variable Sumarno, Devi Cheilsa; Andayani, Wuryan; Prihatiningtias, Yeney Widya
APMBA (Asia Pacific Management and Business Application) Vol. 12 No. 1 (2023)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2023.012.01.4

Abstract

The development of recent issues regarding the climate change crisis, the impact of environmental damage, social welfare and good governance has forced several companies to adopt new assessment metrics Therefore, this study aims to analyze and examine the effect of ESG valuation on firm value, which is mediated by profitability. This quantitative research used secondary data, and the test used path analysis. The study's results prove that profitability (ROA) can mediate the relationship between ESG assessment and firm value (Tobin's Q). This study concludes that investors still see the value of profitability in considering the company's value in the future due to making investment decisions. This leads to capitalism, which means that investors still have difficulty exploiting the ESG aspect, so they must be assisted by looking at financial performance improvement in selecting companies for making investment decisions in the capital market.
Faktor-Faktor yang Mempengaruhi Penerapan Sistem Informasi Manajemen Perhotelan dengan Pendekatan Model Continuance  Intention yang Dimodifikasi Wikantara, Agung Gede; Sukarharsono, Eko Ganis; Prihatiningtias, Yeney Widya
Jurnal Teknologi Informasi dan Ilmu Komputer Vol 12 No 6: Desember 2025
Publisher : Fakultas Ilmu Komputer, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25126/jtiik.2025126

Abstract

Keputusan dari Sistem Informasi Manajemen (SIM) hotel dengan mengadopsi Cloud Computing (CC) telah menjadi teknologi kunci yang mendukung keberlangsungan operasional bisnis, terutama di sektor perhotelan yang terdampak signifikan kemajuan teknologi saat ini. Penelitian ini bertujuan menganalisis faktor yang mempengaruhi kesuksesan dalam penerapan CC dengan menggunakan pendekatan Information System Success Model (ISSM) yang dimodifikasi dan Continuance Intention Model (CI). Variabel yang dianalisis mencakup Kualitas Sistem (KS), Kualitas Informasi (KI), Kualitas Layanan (KL), Kepuasan Pengguna (KP), Trust, Perceived Usefulness (PU) dan CI. Studi ini mengambil fokus pada sektor perhotelan di Indonesia, yang masih menunjukkan tingkat adopsi CC yang relatif rendah. Metode penelitian menggunakan pendekatan paradigma positivistik dengan penyebaran kuesioner kepada pengguna CC di sektor perhotelan. Hasil dari studi ini adalah memberikan pemahaman empiris mengenai bagaimana faktor-faktor tersebut mempengaruhi pengguna untuk terus menggunakan CC, serta bagaimana trust menjadi faktor penting dan paling  dominan serta signifikan dalam memperkuat hubungan antara KS, informasi, dan layanan terhadap  KP dan CI. Ketiga kualitas (KS, KI, dan KL) belum berpengaruh terhadap KP. Hasi ini diharapkan memberikan kontribusi teoretis dalam pengembangan model ISSM dan CI yang belum banyak diteliti di sektor perhotelan, serta kontribusi praktis dalam memberikan rekomendasi kepada pelaku bisnis dan vendor cloud untuk meningkatkan KL dan trust pengguna dalam konteks digitalisasi sektor perhotelan.   Abstract The decision to adopt Cloud Computing (CC) in hotel Management Information Systems (MIS) has become a key technology supporting business continuity, especially in the hospitality sector, which has been significantly impacted by current technological advances. This study aims to analyze the factors influencing the success of CC implementation using a modified Information System Success Model (ISSM) and Continuance Intention Model (CI) approach. The variables analyzed include System Quality (SQ), Information Quality (IQ), Service Quality (SQ), User Satisfaction (US), Trust, Perceived Usefulness (PU), and CI. This study focuses on the hospitality sector in Indonesia, which still shows relatively low levels of CC adoption. The research method uses a positivistic paradigm approach with the distribution of questionnaires to CC users in the hospitality sector. The results of this study provide empirical understanding of how these factors influence users to continue using CC, as well as how trust becomes the most important and dominant factor in strengthening the relationship between KS, information, and service toward KP and CI. The three qualities (KS, KI, and KL) have not yet influenced KP. These results are expected to contribute theoretically to the development of the ISSM and CI models, which have not been extensively studied in the hospitality sector. This result is expected to make a theoretical contribution in the development of the ISSM and CI models, as well as a practical contribution in providing recommendations to business people and cloud vendors to increase KL and user trust in the context of digitization of the hospitality sector.
Relative Efficiency of Education, Health, and Infrastructure Spending in Southeast Sulawesi (2018–2022): A Data Envelopment Analysis Approach Hajarana, Siti; Tojibussabirin, Muhammad; Prihatiningtias, Yeney Widya
Business and Applied Management Journal Vol. 3 No. 1 (2025): January-June
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i1.508

Abstract

This study aims to analyze the relative efficiency of education, health, and infrastructure spending in Southeast Sulawesi Province. During the 2018–2022 period, the province experienced relatively strong economic growth along with increased public spending, but gaps in outcomes and sectoral performance between districts remained evident. This study employed a quantitative approach using Data Envelopment Analysis (DEA) with an input-output orientation. A balanced panel dataset of 17 districts/cities observed over five years (85 Decision-Making Units) was analyzed to measure the relative efficiency of education, health, and infrastructure spending. The results indicate that the average efficiency of education (0.97) and health (0.98) spending is higher than that of infrastructure (0.79). Urban areas and optimally planned areas exhibit full efficiency (score 1.00), while remote areas experience relatively suboptimal efficiency levels. Some districts consistently achieve full efficiency, indicating effective resource allocation and service delivery. Conversely, geographically remote areas exhibit inefficiencies due to the uneven distribution of teachers, health workers, and infrastructure quality. These findings suggest that high levels of spending do not automatically guarantee optimal welfare outcomes. This study contributes by providing a subnational efficiency assessment using DEA and offering policy recommendations focused on targeted allocation, cross-sector integration, and performance-based budgeting.
Co-Authors Abdarahman M. Kalifa Abdul Ghofar Abdulrival Hartoyo Adiwicaksana, Surya Afrisal, Reza Agus Arifin Ainul Rizkiyah Ali Djamhuri Ali Djamhuri Alif Rodhiyan Alita Puspa Ningrum Alita Puspa Ningrum, Alita Puspa Ameldan Alchair, Achmad Rifadi Amrizal Imawan Anak Agung Istri Sri Wiadnyani Andry Yunanto Arasy, Fajar Hafidh Areta Widya Kusumadewi Areta Widya Kusumadewi Arum Prastiwi Astia Putriana, Astia Astutiningrum Astutiningrum Astutiningrum, Astutiningrum Aulia Rahma Yani Bahri, Nur Alim Bambang Hariadi Bambang Subroto Cahaya, Devi Nur Destriviyani, Viola Devi Cheilsa Sumarno Devi Nur Cahaya Djuang, Vinsensius Ferrer Antonius Driana Leniwati Eko Ganis Sukoharsono Elok Riskika Putri Fahrizal Irfan Alfianto Fajar Hafidh Arasy Fakhirah, Sarah Febriana Putri Lestyadi Fia Annahdliyah Khairani Fidya Gumilang Arianwuri Ghazi, Achmad Fariz Gracyella Natalie Putri Karo Karo Gugus Irianto Gugus Irianto Habib Muhammad Shahib Hajarana, Siti Hariadi, Bambang Ikhsan, Muhammad Choiri Ikram, Dzul Imam Subekti Imam Subekti Intan Lifinda Ayuning Putri Isywara, Aristi Prita Ita Yuni Kartika Iwan Triyuwono Julianto, Sofyan Wijaya Karimatun Nisa’ Karo Karo, Gracyella Natalie Putri Lilik Purwanti Lusiana Lusiana M. Achsin M.Khairul Dzakirin Made Sudarma Maudina Rahma Wardhani Mody Kusumatuti, Febriyanti Mohamad Khoiru Rusydi Muhammad Dimar Alam Nadia Dayanti Nanik Wahyuni ‎ Nisa’, Karimatun Novian Seno Saden Novian Seno Saden, Novian Seno Nur Alim Bahri Nurkholis Nurkholis Nurkholis Octadila Laily Anggraeni Octadila Laily Anggraeni, Octadila Laily Pertiwi, Sekar Purweni Widhianningrum Putri, Aliyah Alamanda Putri, Kalyana Btari Putri, Shafa Alika Rahmat, Muhammad Aldi Alif Reza Afrisal Rifki Inderawan, Ahmad Rinaldi Rinaldi Rini Ridhawati Riza Muttaqin Rizkiyah, Ainul Roekhudin, Roekhudin Saraswati , Ni Made Ananda Saraswati, Ni Made Ananda Sari Atmini Satia Yustisia Sinta Yuliastutik Siti Rodliyah Sofyan Wijaya Julianto Sri Palupi Prabandari Sukarharsono, Eko Ganis Sumarno, Devi Cheilsa Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Tojibussabirin, Muhammad Ulfah, Sitti Mukhtia Unti Ludigdo Unti Ludigdo Ustantini, Sinta Wardhani, Maudina Rahma Wasis Rizki Widyanto Wikantara, Agung Gede Wiwik Hidajah Ekowati Wuryan Andayani Wuryan Andayani Yuliastutik, Sinta Yuningsih, Yuni Yuyut Krisdiantoro Yuyut Krisdiantoro