p-Index From 2021 - 2026
12.97
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business IJEBD (International Journal Of Entrepreneurship And Business Development) PRIVE: Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Gorontalo Accounting Journal GEMA EKONOMI Jambura Economic Education Journal Jurnal Equity Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Jurnal Riset Terapan Akuntansi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis JMK Jurnal Manajemen dan Kewirausahaan Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Humanism : Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Behavioral Accounting Journal Al-Buhuts (e-journal) Accounting and Finance Studies Apssai Accounting Review (ApAR) Indonesian Journal of Business Analytics (IJBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies MDP Student Conference Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis [JIMEIS] Jurnal Akuntan Publik Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE RISK : Jurnal Riset Bisnis dan Ekonomi JIEMAN: Journal of Islamic Educational Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Journal of Ekonomics, Finance, and Management Studies Equity International Journal of Economics and Management Research
Claim Missing Document
Check
Articles

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Suhartini, Dwi; Megasyara, Ira
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.639

Abstract

This research aims to test the influence of corporate social responsibility (CSR) against the company's value and profitability, as well as how the influence of corporate social responsibility disclosures of the company's profitability as an intervening variable. There are about 70% Indonesia environmental damage caused by mining operations that implement CSR programs and mining companies can reduce the environmental impact of such business. This research uses a quantitative approach to the analysisof data by the method of partial least square (PLS). Population as many as six company the mining sector listed on the effect indonesia of 2012-2016 .A method of the sample collection use purpose of sampling , as many as 30 report a finance company. This research result indicates that csr not contributing to value of enterprise, but contribute to profitability. Profitability capable of being variable intervening between relations csr on the company, it means profitability high giving effect to the high value of enterprise.
LITERATURE REVIEW: THE INFLUENCE OF SELF-MANAGEMENT AND STRESS MANAGEMENT IN IMPROVING EMPLOYEE PERFORMANCE IN COMPANIES Mayasari, Eka; Hasanah, Faidatul; Suhartini, Dwi
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 2 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i2.125

Abstract

This research aims to explore and reveal the importance of the influence of self-management and stress management in improving employee performance in companies or agencies. The research method uses a literature review approach, by collecting 15 journal articles from 2017-2023 from Google Scholar. The results of this research reveal the positive impact of self-management in achieving work goals, conflict management, and improving employee quality of life. Apart from that, the concept of stress management is an important key in living a balanced and healthy life in a world full of challenges. Stress is a natural response to pressure and demands routine life, but if not managed carefully, it can have detrimental impacts on a person's physical and mental well-being as well as an important basis for improving the work environment and employee welfare, which can increase productivity and performance. The research contribution can explain that the more stress management increases, the impact it will have on increasing employee performance. For this reason, there needs to be a balance between soft skills and hard skills. This research has limitations, namely the small number of journals reviewed due to the limited number of relevant topics.
Pengaruh Profitabilitas pada Manajemen Laba Sektor Real Estate 2021-2022 Sadzili, Rohan As; Suhartini, Dwi
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i1.11178

Abstract

This study aims to analyse the effect of profitability on earnings management in the real estate and property sector in Indonesia during the 2021-2022 period. Using a quantitative method with a sample of 100 companies listed on the Indonesia Stock Exchange (IDX), this study measures earnings management through discretionary accruals with the Jones Modified model, while profitability is measured using Return on Assets (ROA). Hypothesis testing results show that profitability has no significant effect on earnings management, although 68% of companies engage in the practice. Descriptive analysis reveals extreme variations in earnings management, while profitability is relatively stable. Based on Agency Theory, conflict of interest between management and shareholders and information asymmetry are the dominant factors. The implications of the study emphasise the importance of close supervision, improved corporate governance, and transparency of financial statements to reduce the risk of manipulation. The findings provide insights for regulators and stakeholders in optimising sectoral accounting policies.
Relevance Profitability and Managerial Ownership Trough Capital Structure for Company Value Icasania Septentia; Dwi Suhartini
Journal of Economics, Business, and Government Challenges Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i02.347

Abstract

The company has a goal of achieving going concern and making a profit. Companies that apply economic principles are generally not only oriented towards achieving maximum profit, but also trying to increase the value of the company and the prosperity of their owners. The company's objectives can be achieved by maximizing profitability by with the mechanism of Good Corporate Governance and also considering the selection of an appropriate capital structure to achieve corporate value. This study aims to determine the effect of profitability and managerial ownership on company value with capital structure as an intervening variable. This research sample of 13 food and beverage companies listed on the Stock Exchange in the 2012-2018 observation period. Testing the research hypothesis using the Partial Least Square (PLS) analysis technique. The results showed that profitability negatively affected capital structure and company value. Managerial ownership does not affect the capital structure or company value. Capital structure variables can mediate the effect of profitability on company value, but cannot mediate the effect of managerial ownership on company value
Determinants of Financial Performance with Earnings Management as a Mediating Variable in Conventional Commercial Banks Amin, Ahsanul Hadi; Susilowati, Endah; Suhartini, Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6331

Abstract

This study analyzes the effect of good corporate governance, intellectual capital, accounting conservatism, and capital structure on financial performance with earnings management as a mediating variable. In this study, good corporate governance is proxied by the number of audit committees, boards of directors, and boards of commissioners. The intellectual capital variable is proxied by the value-added intellectual coefficient. In addition, accounting conservatism and capital structure variables are proxied by conservatism based on accrued items and debt-to-equity ratio, respectively. For earnings management and financial performance variables, each is measured by the value of discretionary accruals and return on assets. This research was conducted using quantitative methods with the object of research of conventional commercial banks. The population in this study was conventional commercial banks listed on the IDX, as many as 61 companies. The number of samples used in this study was 30 conventional commercial bank companies from 2019 to 2023, with a total of 150 data. This study uses secondary data in the form of annual reports from conventional commercial banks for the 2019-2023 period. Data analysis in this study was carried out using the Partial Least Squares (PLS) method with the help of the SmartPLS 4 application. The results showed that good corporate governance and intellectual capital have a positive influence on financial performance, while accounting conservatism and capital structure did not show a significant effect. This study also reveals that earnings management as a mediating variable does not successfully mediate the influence between good corporate governance, intellectual capital, accounting conservatism, and capital structure on the company's financial performance.
Literasi Keuangan dan Minat Menggunakan Pinjaman Online: Kajian Literatur pada Generasi Digital Putrila Maya Jannata; Dwi Suhartini
BAJ: Behavioral Accounting Journal Vol. 6 No. 2 (2023): July-December 2023
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v6i2.399

Abstract

Penelitian ini bertujuan untuk mengkaji dampak literasi keuangan terhadap minat individu dalam menggunakan layanan pinjaman online. Fenomena meningkatnya pengguna pinjaman online di Indonesia terjadi secara masif tanpa diiringi dengan peningkatan pemahaman finansial yang memadai, menciptakan paradoks antara kemudahan akses dan ketidaksiapan dalam mengelola risiko. Penelitian ini menggunakan pendekatan kualitatif melalui metode tinjauan pustaka terhadap lima jurnal nasional terkini yang relevan. Hasil kajian menunjukkan bahwa individu dengan tingkat literasi keuangan yang tinggi cenderung lebih berhati-hati, kritis, dan memiliki kecenderungan lebih rendah dalam menggunakan pinjaman online. Sebaliknya, persepsi positif terhadap kemudahan akses, kecepatan layanan, dan fleksibilitas pembayaran menjadi faktor yang mendorong minat, terutama pada kelompok dengan literasi keuangan rendah. Literasi keuangan berperan penting dalam membentuk perilaku pengambilan keputusan finansial yang rasional, termasuk dalam mempertimbangkan manfaat dan risiko dari pinjaman digital. Penelitian ini merekomendasikan perlunya edukasi keuangan yang menyeluruh, khususnya bagi kelompok rentan seperti mahasiswa dan generasi milenial, guna meningkatkan kesadaran terhadap risiko utang digital dan mendorong penggunaan layanan keuangan yang lebih bijak. Temuan ini diharapkan dapat menjadi dasar bagi pembuat kebijakan dan institusi pendidikan dalam merancang strategi peningkatan literasi keuangan di era digital.   This study aims to examine the impact of financial literacy on individuals’ interest in using online lending services. The rapid growth of online loan users in Indonesia has occurred without a corresponding increase in financial understanding, creating a paradox between accessibility and the lack of risk management preparedness. This research adopts a qualitative approach through a literature review method, analyzing five recent and relevant national journals. The findings indicate that individuals with high financial literacy tend to be more cautious, critical, and less inclined to use online loans. Conversely, positive perceptions of easy access, service speed, and flexible repayment options are factors that increase interest, especially among those with low financial literacy. Financial literacy plays a crucial role in shaping rational financial decision-making behavior, particularly in weighing the benefits and risks of digital lending. The study recommends comprehensive financial education, especially for vulnerable groups such as students and millennials, to raise awareness of digital debt risks and encourage more prudent use of financial services. These findings are expected to serve as a foundation for policymakers and educational institutions in designing strategies to enhance financial literacy in the digital era.
Earnings Management in Property Companies Seen from Financial and Control Factors Sadzili, Rohan As; Suhartini, Dwi
RISK : Jurnal Riset Bisnis dan Ekonomi Vol. 6 No. 1 (2025): Mei 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/risk.v6i1.6358

Abstract

This study analyzed financial distress, cash holdings, profitability, and internal control’s moderating role on earnings management in Indonesian property/real estate firms (2019–2023). Utilizing secondary data from 21 IDX-listed companies, variables were measured via Debt Service Coverage Ratio (financial distress), cash-to-assets ratio (cash holdings), Return on Assets (profitability), Modified Jones Model (earnings management), and an aggregate loss dummy (internal control). Moderated regression analysis (SPSS 28.0) showed: (1) Financial distress and cash holdings negatively impacted earnings management, while profitability increased it; (2) Internal control moderated only financial distress, with no effect on cash holdings or profitability. Financial distress incentivizes earnings manipulation, whereas strong liquidity and profitability deter such practices. Internal control mitigates distress-related risks but lacks efficacy in liquidity/performance contexts. These findings highlight the necessity of robust governance and transparent reporting, especially for financially distressed firms, to reduce opportunistic accounting. Regulators should prioritize oversight mechanisms targeting financial distress, while acknowledging liquidity and profitability as natural safeguards. The study advances understanding of internal control’s conditional role, offering actionable insights for policymakers and corporate leaders in high-risk sectors. Future research should explore sector-specific external factors (e.g., market volatility) to refine governance frameworks.
Akuntansi Hijau, Inovasi, dan Kinerja Keuangan: Analisis Peran CSR Sebagai Moderator Tele, Mario Ferdinandus; Suhartini, Dwi
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2552

Abstract

This study aims to analyze the influence of green accounting, environmental performance, green innovation, and company size on financial performance with corporate social responsibility as a moderating variable. This study employs a quantitative approach using classical assumption tests, multiple linear regression analysis, and moderated regression analysis processed using SPSS. The data analyzed consists of 636 observations from 106 manufacturing companies listed on the Indonesia Stock Exchange and participating in the PROPER program during the 2022–2023 period. The results indicate that green accounting and firm size have a significant positive impact on financial performance, with disclosure levels reaching 93% and average firm assets of 29.64. Conversely, environmental performance and green innovation have a significant negative impact, with an average score of 3.14 for environmental performance (dominated by PROPER Blue) and green innovation implementation at approximately 44%. CSR disclosure, averaging 63%, was found to act as a moderator that strengthens the positive influence of green accounting and company size but weakens the negative influence of environmental performance and green innovation on profitability. These findings suggest that sustainability strategies have not yet fully generated positive synergies for profitability if they are not aligned with market readiness and the efficiency of corporate resource integration.
The Effect of Corporate Ownership Structure on Corporate Social Responsibility Disclosure Through the Independent Board of Commissioners As a Moderating Variable Agnesica Vania Hanaya, Sharon; Suhartini, Dwi
Eduvest - Journal of Universal Studies Vol. 5 No. 8 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i8.50914

Abstract

This research investigates the impact of a company's ownership structure on corporate social responsibility (CSR) disclosure, with the independent board of commissioners acting as a moderating variable. The study provides both theoretical and practical contributions by analyzing how foreign ownership and institutional ownership influence CSR disclosure through the lens of stakeholder theory and agency theory, with the independent board of commissioners as a moderating factor. A quantitative research approach is employed, utilizing secondary data. The study population consists of 30 consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, resulting in a total of 90 company data points. The sample is selected using purposive sampling. Data analysis is conducted using the Statistical Package for the Social Sciences (SPSS), applying Multiple Linear Regression and Moderated Regression Analysis (MRA). The findings indicate that foreign ownership positively influences CSR disclosure, while institutional ownership also has a positive effect on CSR. However, the independent board of commissioners does not moderate the relationship between foreign ownership and CSR disclosure but does moderate the relationship between institutional ownership and CSR disclosure.
The Effect of Environmental Performance Innovation: The Strategic Role of Institutional Ownership as a Moderator Panggabean, Angelita Kracibaya Nauli; Suhartini, Dwi
JIEMAN: Journal of Islamic Educational Management Vol. 7 No. 1 (2025): JIEMAN: Journal of Islamic Educational Management
Publisher : The Faculty of Education and Teaching Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jieman.v7i1.290

Abstract

This study aims to examine the impact of environmental performance on innovation and analyze the role of institutional ownership as a moderating variable. The increasingly critical issue of sustainability has prompted, especially in the manufacturing sector, the adoption of environmentally friendly practices that are believed to encourage innovation. However, the relationship between environmental performance and innovation still shows mixed results. This study employs a quantitative approach using Partial Least Squares-Structural Equation Modeling analysis on 150 observational data points from 30 manufacturing companies listed on the Indonesia Stock Exchange and participating in the PROPER program during the 2019-2023 period. The research findings indicate that environmental performance has a significant negative effect on corporate innovation. However, institutional ownership has been proven to positively and significantly moderate this relationship. These findings confirm that the presence of strong institutional investors can act as a catalyst in driving innovation amid environmental performance demands. This study has implications for policymakers and investors that proper ownership governance can create a balance between sustainability and corporate innovation in developing countries
Co-Authors Agcristina Collia Agata Agnesica Vania Hanaya, Sharon Agung Mersia Mahendradata Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Amanda Elsa Vionora Pitoyo Amin, Ahsanul Hadi Amirudin, Salsabila Ratna Dilla Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Astrini Aning Widoretno Astrini Aning Widoretno Ayub Binsar Tamado Azmiyanti, Rizdina Budiwitjaksono, Gideon Setyo Danurwenda, Raihan Devi Pertiwi Ananda Putri Dhani Ichsanuddin Diza Dianeke Budi Prabowo Eko Riadi Elok Oktavia Widhawati Else Nur Fitriana Endah Susilowati Erna Sulistyowati Eza Putri Madyansyah Fajar Nugroho Fajar Syaiful Akbar Farah Anissa Ilmi Faustine Stella Gratia Hapan Febrianti, Lavida Melia Fiola Dwi Anggraeni Firmansyah, Riski Gabriela Mony, Trice Febrinda Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Gandini, Aulia Gunawan, Alvien Gusti Dian Prayogi Hasanah, Faidatul Hendy Yatindra Abimanyu Hero Priono Hero Priono Hero Priono Icasania Septentia Icasania Septentia Ika Widya Rahmadhani Ilvia Azhari Indrawati Yuhertiana Invony Dwi Aprilisanda Iqbal, M Choirul Ira Megasyara Javelin Auffadiina Jaya Frediyanto Jofita Meida Kadariyanty Jofita Meida Kadariyanty, Jofita Meida Josephine Renata Purwaningrum Julianto Harsono, Eddy Kamisutara, Made Kevin Pratama Nugraha Kurniawati, Ervinda Dwi Kusumawardhani, Indira Lina Dwi Mayasari LINA DWI MAYASARI Lukito, Ainun Rahmawati Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Manalu, Wahyu Christian Marbun, Ruth Stephany Margha Rettha Ayu Chornelia Maria Kumalasari Maria Kumalasari Mashudi, Djohan Mayasari, Eka Meda Valentina Cesarie Medysta Yurike Vira Priyono Mohamed, Nafsiah Muhammad Irhas Effendi, Muhammad Irhas Muhammad Itsar Muhammad Nugraha Eka Wardana Muryani, Endang Musfiroh, Luluk Mustofa, Alifiah Wulansari nadila, julinda putri Ni Putu Andini Saraswati Nicholas Danendra Pratama Nicky Gervinda Putri Nila Oktavia Isnaini Oktabilla Timoriawan, Shanella Panggabean, Angelita Kracibaya Nauli Pawitra, Dyah Ayu Kanina Pertiwi, Siska Puspa Prabowo, Diza Dianeke Budi Prajna Shafira Paramitha Pratiwi, Yanna Eka Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Putri, Monika Indah Cahyani Putri, Silvani Putrila Maya Jannata Rachmadhani, Susy Rachman Halim Yustiyawan Ramadhan, Muhammad Alriansyah Rejeki Nurhidayati Resnamurti, Dhanang Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rizdina Azmiyanti Sadzili, Rohan As Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Shafira Gusti Permata Sari Sinaga, Rony Arjuna Soeparlan Pranoto Soeparlan Pranoto, Soeparlan Sofie Yunida Putri Sukma Halimatus Sa'diyah Sulistiana, Heny Talitha Nabilah Putri Tamadoy Thamrin Tamadoy Thamrin Tannar, Oryza Tannar, Oryza Tele, Mario Ferdinandus Tia Mahrurotul Fikriyah Tiaramurti, Galuh Tituk Diah Widajantie Tony Agusta Tutik Winarsih Veny Mufidatus Saffanah Vincensia Rena Dirapuspita Vindi Pronika Sytia Putri Wahyuningsih, Desi Tri Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Widoretno, Astrini Aning Wijaya, Sugianto Wiwik Handayani Yosafat Chrizar Ratu Nagari Yunida Putri, Sofie Yuningsih Yuningsih Yuniningsih Yuniningsih Zahirah, Aishwarya Shafa