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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Majalah Ekonomi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Penentuan harga obligasi dan teori tingkat bunga Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Proaksi Jurnal Pendidikan dan Konseling Journal of Economics, Business, and Government Challenges Management Studies and Entrepreneurship Journal (MSEJ) Jurnal EK dan BI Journal of Management and Bussines (JOMB) Jurnal Investasi Islam Riset Akuntansi (RISTANSI) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Erna Sulistyowati
Accounting Department, Faculty Of Economics And Business, Univesitas Pembangunan Nasional, Surabaya, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH KOMPETENSI APARATUR DESA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Desa di Kecamatan Kanigoro Kabupaten Blitar) Rizky Melan Jauhari; Erna Sulistyowati
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i8.1935

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh positif Kompetensi Aparatur, Pemanfaatan Teknologi Informasi dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa di Kecamatan Kanigoro Kabupaten Blitar). Jenis penelitian ini adalah penelitian kuantitatif dengan jumlah sampel 50 responden dengan pihak pengeloladana desa yang terdiri Kepala desa, Sekretaris Desa, Bendahara Desa dan BPD. Data penelitian ini dikumpulkan melalui kuesioner, diproses dan dianalisis menggunakan analisis regresi berganda dengan menggunakan program SPSS versi 26. Teknik pengambilan sampel yang digunakan adalah sampel jenuh. Sedangkan analisis data yang digunakan adalah uji kualitas data, analisis deskriptif, uji asumsi klasik, dan pengujian hipotesis.
Determinant of Audit Forensic in Indonesia Rida Perwita Sari; Erna Sulistyowati; Rika Puspita Sari
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.67675

Abstract

   This study aims to examine the influence of determinants on forensic audits, which were conducted on educators and internal auditors in Indonesia. Empirical studies in a quantitative context include statistical analysis in data management. The sampling technique was carried out randomly from the population. Research with survey techniques with the help of questionnaires. Data analysis was carried out by direct and indirect tests with the help of WarpPLS (SEM). The results of this study indicate that communication skills has an effect on forensic auditing, problem solving skills has an effect on forensic auditing, presentation skills has an effect on forensic auditing, forensic accounting curriculum has an effect on forensic auditing, forensic accounting curriculum partially mediates the effect of communication skills on forensic auditing, the forensic accounting curriculum partially mediates the effect of problem solving skills on forensic auditing, and the forensic accounting curriculum does not mediate the effect of presentation skills on forensic auditing. The implications of this research are aimed at the auditor profession in Indonesia so that they pay more attention to their own ability to attend forensic auditor training and have professional certification before taking a forensic audit job. 
Nilai Perusahaan: Corporate Social Responsibility, dan Kinerja Keuangan Kumala Linda Sari; Erna Sulistyowati
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.v17i3.996

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility, dan kinerja keuangan (ROE) terhadap nilai perusahaan di perusahaan sektor energi yang terdaftar di BEI pada tahun 2021-2023. Populasi dalam penelitian mencakup seluruh perusahaan sektor energi, dengan teknik purposive sampling menghasilkan 36 sampel observasi. Data yang digunakan berasal dari sumber data sekunder yang diambil dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan perusahaan. Proses analisis data dilakukan menerapkan metode regresi linier berganda. Hasil temuan menunjukkan bahwa CSR tidak memiliki pengaruh signifikan terhadap nilai perusahaan, sementara ROE berpengaruh positif dan signifikan.
Pengaruh Good Corporate Governance, Corporate Social Responsibility, dan Kinerja Keuangan Terhadap Nilai Perusahaan Titik Eka Dewi Rahmawati; Erna Sulistyowati
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.v7i6.7436

Abstract

This research aims to determine and explain the effect of good corporate governance, corporate social responsibility and financial performance on the firm value in the banking sector listed on the Indonesia Stock Exchange in 2020-2023. The population in this research is 47 banking sector companies listed on the Indonesian Stock Exchange in 2020-2023. Where the sampling technique uses purposive sampling technique with a total sample of 20 companies. This research uses a quantitative approach. The analysis and hypothesis testing technique in this research uses the Partial Least Square (PLS) analysis technique using SmartPLS. The research results show that Good Corporate Governance (GCG) has no effect on firm value, Corporate Social Responsibility (CSR) has no effect on firm value, financial performance has an effect on firm value.
A DUAL-STRATEGY APPROACH TO IMPROVING TAX COMPLIANCE: PENALTIES AND DRIVE-THRU SAMSAT SERVICES Natasha Angelina Susilo; Erna Sulistyowati
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2725

Abstract

By using quantitative methodology and SEM-PLS version 4, this study was conducted with a focus on tax sanctions and the drive thru system on Samsat to prove whether it can influence the level of tax compliance in terms of their responsibility to pay Motor Vehicle Tax at Samsat Manyar — Samsat office with the most operational scope area in Surabaya. Primary data collection through questionnaire instrument was carried out using Simple Random Sampling technique and succeeded in collecting 100 respondents. Data analyses prove that there is a significant influence between tax sanctions and Samsat Drive Thru System on taxpayer compliance. The government and Samsat can further improve service quality and be consistent on implementing regulations to increase taxpayer compliance.
THE IMPACT OF GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION Zhieren Adziqa As'ad; Erna Sulistyowati
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2726

Abstract

This study aims to test the impact of good corporate governance (GCG) on fraud prevention at Mining Company X. The sampling approach employed probability sampling with a basic random sampling procedure, yielding 94 respondents from a total of 1,451 permanent employees. This study employs a quantitative method, employing Partial Least Squares (PLS) analysis powered by SmartPLS 4.0 software. The results prove that GCG has a positive and significant effect on fraud prevention, with a p-value of 0.000 and a path coefficient of 0.736. The R² value of 0.542 suggests that GCG moderately contributes to explaining fraud prevention. These results highlight the crucial role of implementing GCG principles in establishing an effective anti-fraud system, particularly in mining companies that face high exposure to fraud risks.
The Effect of Profitability, Good Corporate Governance, and Environmental Disclosure on Firm Value in Mining Companies Listed on The Indonesia Stock Exchange Muhammad Alfin Yusra; Erna Sulistyowati
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 3: 2023
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i3.22079

Abstract

The purpose of this research is to examine and analyze the influence of profitability, good corporate governance, and environmental disclosure on the firm value of mining companies listed on the Indonesia Stock Exchange. The research method utilized is descriptive research with a quantitative approach. The study population encompasses all mining companies registered on the Indonesia Stock Exchange (IDX) within the period from 2019 to 2022. In this study, a non-probability sampling technique was employed, specifically purposive sampling, resulting in a sample size of 72 from a span of 18 companies over 4 years. The variables under scrutiny include Return on Assets (ROA) as a measure of profitability, the proportion of independent board commissioners as an indicator of good corporate governance, the number of GRI disclosures as an indicator of environmental disclosure, and Tobin’s Q as a gauge of firm value. The analytical methodology and hypothesis testing were carried out using the Partial Least Square (PLS) method with SmartPLS 3.2.9 software. The PLS analysis consists of three stages: Outer Model, Inner Model, and Hypothesis Testing. The hypothesis testing results show that profitability has a significant impact on firm value, while good corporate governance and environmental disclosure do not exhibit a significant influence on firm value. These findings contribute to the understanding of how these factors interplay within the mining sector. However, this study has several limitations, including the variables used, the company's disclosures, and the limited period. Subsequent research can address these limitations and delve deeper into exploring the relationships of these variables or other variables with firm value.
DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH: STUDI KASUS PADA KALIMANTAN TENGAH Agnes Theresia Ahad; Erna Sulistyowati
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8368

Abstract

This study aims to analyze factors determining local government financial performance in Central Kalimantan Province. The study was conducted across 13 regency and 1 city for the period 2020 to 2024, employing panel regression within the framework of stewardship theory. The research population encompasses all regency and city in Central Kalimantan, using a saturated sampling approach, yielding a total of 70 data observations. Panel regression analysis was conducted utilizing EViews 13 as the analytical tool, and the best-fitting model identified was the Random Effects Model. The results indicate that the financial reliance on regional funding and capital spending has a notable adverse impact on how local governments perform financially in the districts and municipalities of Central Kalimantan Province. Conversely, revenue generated locally contributes positively to the financial success of these districts and municipalities in Central Kalimantan Province Keywords: Regional Financial Dependence; Local Own- source Revenue (PAD); Capital Expenditure; and Financial Performance
Determinants of PBB-P2 Taxpayer Compliance in Manding District Elli Yana; Erna Sulistyowati
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8370

Abstract

Local taxes represent a crucial source of funding for regional development, particularly through Land and Building Tax (PBB-P2). Therefore, the level of taxpayer compliance plays a significant role in determining whether tax revenue can be optimized. However, in practice, compliance levels remain relatively low. This is despite the theoretical expectation that factors such as taxpayer awareness, tax knowledge, and tax socialization can enhance compliance. This gap highlights a discrepancy between expected concepts and real-world conditions. This study aims to analyze the influence of taxpayer awareness, tax knowledge, and tax socialization on PBB-P2 taxpayer compliance in Manding District, Sumenep Regency. A quantitative approach was employed, with data collected through questionnaires distributed to 100 respondents selected from a total population of 37,096 taxpayers using proportionate stratified random sampling. Data analysis was conducted using the PLS-SEM method with SmartPLS 4.0 software. The findings indicate that all three variables have a positive and significant effect on taxpayer compliance. The R-square value of 0.558 suggests that 55.8% of the variation in compliance can be explained by the model. These results reinforce the importance of internal factors in improving compliance, highlighting the need for continuous enhancement of tax education and socialization efforts. Keywords: Taxpayer Awareness, Tax Knowledge, Tax Socialization, Taxpayer Compliance.
The Impact of Environmental, Social, and Governance Disclosure on Firm Value of Energy Sector Companies Cici Wulan Syanggraini; Erna Sulistyowati
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15395

Abstract

This study aims to analyze the effect of environmental, social, and governance disclosure on the company value of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Company value in this study is measured using Tobin’s Q. Environmental, Social, and Governance Disclosure is measured based on GRI Standards indicators, which consist of 32 environmental indicators, 36 social indicators, and 13 governance indicators. The study uses a quantitative approach with purposive sampling, consisting of 55 energy sector companies. Secondary data taken from annual reports and sustainability reports available on the IDX website or company websites. Panel data analysis with statistical testing was conducted using EViews 12 software. The research results show that Environmental disclosure does not have a significant effect on firm value, indicating that investors in the Indonesian capital market have not fully factored environmental disclosure information into their investment decisions. Social disclosure has a significant negative effect on firm value, suggesting that investors in the energy sector see social spending as an operational burden that reduces company profitability. Governance disclosure has a significant negative effect on firm value, Governance disclosure has a significantly negative impact on firm value, which is because broader governance disclosure might be read by the market as a signal of fundamental weakness rather than strength due to the obligation to meet the minimum GCG standards set by the Financial Services Authority (OJK). These findings imply that compliance driven ESG disclosure has not yet been able to create market recognized added value in Indonesia's energy sector.
Co-Authors Agnes Theresia Ahad Aida Febriyanti Alit Lanang Dandanggula Anisa Hediyanti Muasiri Bayu Hilmi Rachmaddian Christin Maria Febryanti Cici Wulan Syanggraini Elli Yana Ershazkiya Raudlatishafa Fidiawati Fidiawati Heny Widya Astutik Jayanti Dwi Lestari Kumala Linda Sari Lintang Aji Arroziqi Margareta Wihelmina Rosa Kasih Muhammad Alfin Yusra Natasha Angelina Susilo Nimas Caesar Nur Yulianis Raihan Putri Ramadhan Raudhatul Azahra Rida Perwita Sari Rifda Wardani Rika Puspita Sari Rizky Melan Jauhari Septiana Wahyu Pratiwi Titik Eka Dewi Rahmawati Vicky Oktavian Kharisma Yurike Yana Dwi Indrawati Zhieren Adziqa As'ad