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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Strategi Akuntansi Akuisisi : Jurnal Akuntansi Nusantara Medical Science Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Penentuan harga obligasi dan teori tingkat bunga Jurnal Proaksi Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) KARYA: Jurnal Pengabdian Kepada Masyarakat Riset Akuntansi (RISTANSI) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business GEMAH RIPAH: Jurnal Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Balance: Jurnal Ekonomi Amnesty: Jurnal Riset Perpajakan
Sari Andayani
Accounting Program, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Pendidikan Keuangan Di Keluarga Dan Teman Sebaya Terhadap Perencanaan Keuangan Pribadi Farhan Rizqullah, Muhammad; Andayani, Sari
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The purpose of this study was to test and prove the effect of financial education in family and peers on personal financial planning. This research applies a "quantitative approach". The information collected in this study used "primary data" collected through questionnaires and disseminated through social media. The sample in this study used "S1 Students of the Faculty of Business Economics class of 2019 to 2022 UPN "Veteran" East Java". Sample selection using the proportionate stratified random sampling method. The test tool in this study is to use SPSS version 26. The results of this study show that financial education in the family has a significant effect on personal financial planning, while peers have no significant effect on personal financial planning.
Pengaruh Investment Opportunity Set dan Profitability terhadap Earnings Quality Yuniar, Gading Tio; Andayani, Sari
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.v8i4.2378

Abstract

This research on manufacturing firms listed on the Indonesia Stock Exchange in 2020-2022 aims to test the investment opportunity set, and profitability then see its effect on earnings quality. The quantitative method was chosen and applied in this paper. The research data comes from secondary data collected from the annual financial statements of the companies studied. The purposive sampling technique is used in sampling in this study. After the criteria were determined, a sample of 82 companies over three years was collected, resulting in a total of 246 data. SPSS 26 software was used to apply the multiple linear regression analysis technique. This research shows that investment opportunity set affects earnings quality positively and significantly and profitability affects earnings quality negatively.
Pengaruh Kepemilikan Asing terhadap Nilai Perusahaan Ramadhani, Arum; Andayani, Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1341

Abstract

Firm value is a measure of a business's performance that is derived from supply and demand dynamics in the stock market and is reflected in the stock price. Good corporate performance is reflected in a high firm value, and foreign ownership is one aspect that influences firm worth. Using a sample of primary consumer goods sector companies listed on the IDX from 2017 to 2022, this study seeks to ascertain the effect of foreign ownership on firm value, as assessed by Tobin's Q. The hypothesis is tested using a simple linear regression analysis, and the findings demonstrate that foreign ownership positively affects Tobin's Q, a measure of firm value. This study suggests that in addition to concentrating on financial conditions, businesses need take other aspects into account in order to retain the stability of their value.
Analysis of Efficiency and Effectiveness of Realization of Regional Revenue and Expenditure Budget at Bpkad Surabaya Aprillia, Natasya Putri; Andayani, Sari
Jurnal Ekonomi Balance Vol. 18 No. 2 (2022): Desember 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.9617

Abstract

The purpose of this study was to analyze and determine the level of quality of local government financial performance as measured by the ratio analysis of the efficiency of regional spending and the effectiveness of regional income on the realization of the Surabaya City Budget. This research uses descriptive quantitative research. The data used in this realization research is secondary data in the form of 2017-2020 regional budget income and expenditure reports obtained from Badan Pengelolaan Keuangan Dan Aset Daerah Kota Surabaya, using the financial ratio analysis method of regional expenditure efficiency and the effectiveness of local revenue. The results show that the financial performance of the Surabaya City Government at the level of regional expenditure efficiency during the 2017-2020 fiscal year period with criteria is quite efficient, because the management of the regional budget does not exceed 100%.The financial performance of the Surabaya City Government at the level of effectiveness of local revenue during the 2017-2020 fiscal year period with very effective criteria, where the percentage of the effectiveness ratio is above 100% on average
Pengaruh Pengungkapan Emisi Karbon dan Profitabilitas terhadap Nilai Perusahaan Ailsa Belinda Leilani; Sari Andayani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.894

Abstract

Penelitian ini dimaksudkan untuk mengeksplorasi pengaruh pengungkapan emisi karbon dan profitabilitas terhadap nilai perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan metode analisis data berupa statistik deskriptif dengan bantuan perangkat lunak SPSS versi 30. Populasi penelitian sebanyak 82 perusahaan diseleksi menggunakan metode purposive sampling dan menghasilkan 56 sampel penelitian. Berdasarkan hasil penelitian, pengungkapan emisi karbon tidak berpengaruh signifikan terhadap Tobin’s Q. Sebaliknya, variabel Return on Equity (ROE) memiliki pengaruh yang signifikan terhadap Tobin’s Q. Hasil ini memberikan implikasi bahwa perusahaan perlu memperbaiki kualitas informasi keberlanjutan, regulator harus mengembangkan pedoman pelaporan emisi yang terukur dan akuntabel, serta investor diharapkan mempertimbangkan aspek lingkungan dalam pengambilan keputusan.
The Effect of Auditor Independence, Good Corporate Governance, and Audit Quality on the Integrity of Financial Reporting (Case Study of Banking Sector Companies Listed on the Indonesia Stock Exchange in 2019-2023) Daniel Efrian Kristianto; Sari Andayani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7306

Abstract

The era of globalization has had a significant impact on the world of finance and banking. However, this also challenges companies, including improving the integrity of the financial statements. The Indonesia Stock Exchange (IDX) issued a financial statement integrity in 2020-2023 regarding the inconsistency of several banks in presenting their financial statements. The institution most adversely affected by fraud is the financial and banking industry at 41.4%. This loss is caused by investor distrust which makes companies in this sector lose money due to fraudulent financial statements. Based on this phenomenon, financial reporting is required to be disclosed with integrity. Many factors can affect the integrity of financial statements such as auditor independence, good corporate governance, and also the quality of the audit performed by the company. This study aims to examine the effect of auditor independence, independent commissioners, managerial ownership, institutional ownership, audit committees, and quality of audits on the integrity of financial reporting. The object studied was banking sector companies listed on the IDX in 2019-2023 with a sample of 115. The research method used was multiple linear regression analysis to identify the relationship between the independent variables on the dependent variable.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP PENGAMANAN ASET TETAP DAERAH Nursafitri, Riski Eka; Andayani, Sari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.793

Abstract

Aktivitas pada instansi pemerintahan operasional dengan penggunaan aset tetap baik untuk kegiatan maupun pelayanan kepada masyarakat. Tanggung jawab untuk menjaga keamanannya harus dilaksanakan dengan baik. Masalah yang sering terjadi pada aset tetap daerah yaitu belum tertibnya penatausahaan dokumen kepemilikan aset, pemeliharaan aset yang kurang efisien, dan adanya aset yang belum tersertifikasi. Berdasarkan permasalahan tersebut, penelitian ini dilakukan untuk mengetahui dan menganalisis pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan sistem pengendalian internal terhadap pengamanan aset tetap daerah. Dalam penelitian kuantitatif ini, sampel yang digunakan terdiri atas 53 pegawai yang bekerja di Dinas Pengelolaan Bangunan dan Tanah, dan Bagian Layanan Pengadaan dan Pengelolaan Aset Kota Surabaya. Peneliti melakukan analisis data melalui metodePartial Least Square (PLS) dan pengujian hipotesis dapat dikatakan bahwa sistem pengendalian intern yang diterapkan oleh pemerintah memiliki pengaruh signifikan terhadap pengendalian aset tetap daerah, kemudian dalam hal pemanfaatan teknologi informasi serta besar kecilnya kompetensi manusia menunjukkan tidak adanya pengaruh signifikan terhadap aset tetap daerah . 
Peran Profitabilitas pada Pengaruh Green Accounting terhadap Nilai Perusahaan Riska Alfiana; Sari Andayani; Condro Widodo
Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2419

Abstract

This research was conducted with the aim of determining the influence of green accounting as the independent variable and firm value as the dependent variable, with profitability as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample used in this study consists of 156 observational data points, determined through purposive sampling. The method used to analyze the research data is panel regression analysis, tested using Eviews12 statistical software. Based on the regression results, the implementation of green accounting does not affect firm value or profitability. Profitability has a significant effect on firm value but does not mediate the relationship between green accounting and firm value.
Effectiveness and Contribution of Hotel Tax and Restaurant Tax on Regional Original Income at Bapenda Surabaya City Sonia Agustin; Ec. Sari Andayani
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9343

Abstract

Regional development will be used to develop the potential and increase the efficiency of the entire financial system for development based on the level of independence of the region. Hotel and Restaurant Tax is a tax that has huge potential in the city of Surabaya. This study aims to analyze and determine the effectiveness and contribution of hotel and restaurant taxes to the Regional Original Income of the City of Surabaya in the period 2016 to 2020. The data collection techniques are documentation and interviews, with effectiveness ratio analysis and contribution analysis. The results of the study prove that (1) the effectiveness of hotel tax revenue and restaurant tax from 2016 to 2019 is more than 100%, while in 2020 it is 60% - 80% and (2) the contribution plays a major role in regional original income with a calculation of 3.60% to 80%. above 5%.
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Rizki Amalia Juwandinata; Sari Andayani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7434

Abstract

This study aims to analyze how intellectual capital affects the value of companies. Intellectual capital is one of the intangible assets that has an important role in creating a competitive advantage and improving the company's performance, as well as the company's value. The variables in this study consist of intellectual capital and company value. There are three components in intellectual capital, namely value added capital employed (VACA), value Added human capital (VAHU), and structural capital value added (STVA). Meanwhile, the value of companies in this study was measured using the Tobin,s Q method. This study uses a quantitative method. The data used is secondary data in the form of annual financial report data for the banking sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The data collection technique uses the purposive sampling method and was obtained from 25 companies with a period of 5 years, so 125 sample data were collected. The analysis in this study uses the Smart PLS version 3.0 program which is used to test the relationship between intellectual capital and company value. The results of the study show that intellectual capital has an effect on the value of the company.
Co-Authors Abdul Wahab Adelia, Dian Nuningrum Afif, Hilmi Wildan Ahmad Wahyudi Aidha Kurnia Wardhani Fadilah Ailsa Belinda Leilani Aprillia, Natasya Putri Ardika Yuantoro Arie Kusuma Dewa Astri Sari, dan Tatar Rany Aurelia , Fadhila Aurelion, Candra Ayuningtias, Puput Mia Brian Bayu Ramadhan Chintya Devi Nurlaili Condro Widodo, S.E., M.S.A Dana Puspitasari Daniel Efrian Kristianto Devi Fridayanti Dewantari, Aliya Zhalsabilla Dewi, Fitriani Sandra Diah Hari Suryaningrum Diah Hari Suryaningrum Diah Suryaningrum Donny Dwi Cahyadi Dzulfiadevi, Alifa Endah Susilowati Farhan Rizqullah, Muhammad Fauziah F. Farawowan Firzano Triardanaputra Silalahi Gading Tio Yuniar Hartono Putra, Galih Abisatya Henoch Setyo Purnomo Irma Setyoningrum Kartika Budiharto Khansa Hasna Nur Khairunnisa Khofifah Amalia Sekar Putri Madaharsa, Abhyasa Sulthan Mey Zaroh Rahma Cahyani Meylawati, Adelia Putri Mistika Zakiah Mochammad, Taufiq Mohamad Yusuf Golam Muhamad Adyatma Olga Muhammad Nurkholis Adji Pradana Nanda Wahyu Indah Kirana Nida Fadhila Nuril Ade Pramudita Nurjannah, Eka Fitri Nursafitri, Riski Eka Pramesty, Meilinda Putri Aprilia Putri, Diana Rizki Cahyani Qisthi, Dianelita Asyifa Rachmadeka, Alfian Ramadhani, Arum Riska Alfiana Riski Eka Nursafitri Rista, Raharka Prismadifa Rizki Amalia Juwandinata Safalas, Malta Dirga Salsabilla Narita Kusnadi Sofie Yunida Putri Sonia Agustin St. Rohmawatik Syarifah Nurul Yanti Rizki Syahab Assegaf Tantri Rahmadya Lolita Wahyu Aldi Setiawan Wibowo, Andrea Safina Wirda Muhibbatul Lubabah Wulandari Hidayanti Yuniar, Gading Tio Yunita, Asmiasih Zakharia Vito Trinova