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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi TELKOMNIKA (Telecommunication Computing Electronics and Control) Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana TEMA (Jurnal Tera Ilmu Akuntansi) Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Syntax Literate: Jurnal Ilmiah Indonesia 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 Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL 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) International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Jurnal Literasi Akuntansi Al-Buhuts (e-journal) Accounting and Finance Studies Apssai Accounting Review (ApAR) Indonesian Journal of Business Analytics (IJBA) Jurnal Locus Penelitian dan Pengabdian 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 International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Basic and Applied Accounting Research Journal Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis [JIMEIS] 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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JURNAL MULTIDISIPLIN ILMU AKADEMIK Engagement: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics and Management Sciences JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Multidisciplinary Indonesian Center Journal Equity Akurasi International Journal of Economics and Management Research Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Akuntan Publik JIAI (Jurnal Ilmiah Akuntansi Indonesia) Sosio e-kons
Dwi Suhartini
Universitas Pembangunan Nasional Veteran Jawa Timur
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Transportation Other

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Peranan Manajemen Risiko dan Kecukupan Permodalan terhadap Kinerja Keuangan Perbankan Umum Konvensional Tbk Tahun 2018-2022 Ramadhan, Muhammad Alriansyah; Suhartini, Dwi
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4875

Abstract

This research aims to examine the influence of Risk Management and Capital Adequacy on the Financial Performance of Conventional General Banking listed on the Indonesia Stock Exchange in the 2018-2022 period. There were 24 samples of banking companies taken using the Purposive Sampling method with criteria determined by researchers to support this research. This research uses quantitative methods with secondary data from annual reports of banking companies obtained from the websites of the Indonesian Stock Exchange, Financial Services Authority, and Conventional General Banking companies included in this research sample. This research uses Multiple Regression Analysis with the SPSS version 25 application. Independent variables include Risk Management (measured by NPL, NIM, LDR, BOPO) and Capital Adequacy (measured by CAR). The dependent variable is Financial Performance (measured by ROA). Data was collected using the Literature Study and Documentation method to make data collection easier. The research results show that NPL and BOPO have a negative effect, NIM has a positive effect, and LDR and CAR have no effect on ROA
Pengaplikasian Remote Audit dan Skeptisme Profesional Auditor dalam Mempertahankan Kualitas Audit pada Kantor Akuntan Publik di Surabaya Suhartini, Dwi; Ayub Binsar Tamado
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4915

Abstract

This research aims to test the influence of Remote Audit and Professional Skepticism on Audit Quality. The object of the research is 117 partner auditors who work at the Public Accounting Office in the Surabaya region. Simple random sampling technique was used to determine the sample in this investigation by utilizing a probability sampling procedure. This research utilizes a quantitative research approach based on questionnaires sent to public accounting firms in Surabaya. Primary data is collected. Using WarpPLS Version 8.0 software, the data was analyzed using the Partial Least Square (PLS) approach. The results concluded that the more adequate the technology used by auditors in the implementation of remote auditing and the more questions about doubtful matters according to the auditor's observations, the audit quality will improve
Determinan Kualitas Laporan Keuangan Pemerintah Daerah Veny Mufidatus Saffanah; Dwi Suhartini
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.v6i5.1720

Abstract

This research aims to empirically prove the influence of human resource competence, use of information technology and implementation of the government's internal control system on the quality of local government financial reports. This research is quantitative research with primary data through distributing questionnaires. The population used in this research was all BPPKAD Gresik Regency employees totaling 108 employees. By using the purposive sampling method in selecting the sample, it resulted in 41 employees who met certain criteria. The analysis technique used is Partial Least Square (PLS) using SmartPLS 4.0 software. The research results show that human resource competence, use of information technology and implementation of the government's internal control system are able to improve the quality of local government financial reports.
Pengungkapan pada Hubungan Sustainability Report dan Intellectual Capital terhadap Nilai Perusahaan Shafira Gusti Permata Sari; Dwi Suhartini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (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.v6i10.3423

Abstract

This research related to company value aims to analyze the relationship between sustainability reports and intellectual capital in manufacturing companies in the industrial and consumption sectors listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The sampling technique was purposive sampling, the results of which were 27 companies that met the research criteria. Data analysis uses SPSS Statistics 26 with descriptive statistical tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, simultaneous tests, partial tests, and coefficient of determination tests. The research results show that sustainability reports do not provide an optimal contribution to company value. However, intellectual capital, especially the employee capital aspect, is a consideration for optimizing its contribution to company value.
Examining the Sustainability Report, Financial Performance, and Value of Mining Companies in Indonesia Dwi Suhartini; Putri, Monika Indah Cahyani; Yunida Putri, Sofie
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1064

Abstract

This study employs a quantitative approach to explore the intricate interplay among Sustainability Reports, Financial Performance (measured by Return on Assets - ROA), and Firm Value (quantified by Tobin's Q) in Indonesia's dynamic mining industry. Employing purposive sampling, data from 75 samples encompassing 25 mining businesses listed on the Indonesia Stock Exchange (IDX) is examined over the 2020-2022 period. Utilizing statistical analysis, the study employs the Partial Least Squares (PLS) data processing application for partial regression analysis. The findings highlight a substantial and favorable impact of Sustainability Reports on Firm Value, underscoring the growing acknowledgment within Indonesian mining firms of the pivotal role played by both financial and non-financial disclosures. Intriguingly, the study uncovers that Financial Performance, as gauged by ROA, lacks a discernible influence on Firm Value. This nuanced insight suggests a shifting landscape where stakeholders increasingly prioritize comprehensive reporting beyond conventional financial metrics. The research sheds light on the evolving nature of the Indonesian mining sector, emphasizing companies' recognition of the significance of transparent reporting practices. These revelations align with global sustainable development goals, emphasizing the central role played by mining companies in advancing these objectives. In navigating this complex dynamic, the study underscores the crucial role of Sustainability Reports in shaping perceptions and values of mining firms in Indonesia.
The Influence Of Investment Knowledge, Investment Motivation, Financial Literacy, And Capital Market Training On Investment Interest In The Capital Market In The Millennial Generation Sinaga, Rony Arjuna; Suhartini, Dwi; Widoretno, Astrini Aning
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

Students require investment knowledge that will enable them to carry out investment activities. Many students also engage in illegal investments that are not registered with the Financial Services Authority, with the promise of large profits and without risk. Education about investment is obtained from courses such as financial management and investment management. Various aspects are studied in lectures related to investment ranging from returns, decision-making techniques, obstacles, to the risks that investors will face. The type of research employed in this study is quantitative research. The results of research and discussions related to the effect of investment knowledge, investment motivation, financial literacy, and capital market training on investment interest in the capital market in the millennial generation indicate that investment knowledge has a positive effect on investment interest. This implies that when individuals possess in-depth knowledge related to investment, their interest in investing also increases. This is due to the sense of security that is derived from the knowledge of the positive and negative consequences of a given action, which can encourage the individual to take that action. The results of the research indicate that investment motivation has a positive effect on investment interest.
Tax Avoidance Moderates The Determinants Of Firm Value (Study On Construction Companies In Indonesia) Aprilia Eka Tristanto; Dwi Suhartini
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

The purpose of the study was to examine the effect of profitability, leverage, and liquidty on firm value with tax avoidance as a moderating variabel. Measurement of firm value is carried out using Price book Value (PBV). Meanwhile, profitability uses Return On Assets (ROA), leverage uses Debt Equity Ratio (DER), liquidity uses Current Ratio (CR), and tax avoidance uses Cash Effective Tax Ratio (CETR).  The population used in this study are construction companies listed on Indonesia Stock Exchange for the period 2017-2022. The sample used are 9 companies using the purposive sampling method. The type of data used is secodary data and the analyze method used is Moderated Regression Analysis (MRA) using SPSS 22. The result of this study obtained that profitability has positive and significant effect on firm value,  while leverage and liquidty have no effect on firm value. As moderating variabel, tax avoidance cannot moderate the effect of profitability, leverage, and liquidity on firm value.
Faktor-Faktor yang Mempengaruhi Indeks Pembangunan Manusia Melalui Belanja Daerah Sebagai Variabel Pemediasi Eza Putri Madyansyah; Dwi Suhartini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.3972

Abstract

This research uses quantitative techniques to examine and evaluate the impact of the Revenue Sharing Fund and Special Allocation Fund on the Human Development Index using regional expenditure as a mediating variable. The East Nusa Tenggara region's 110 data points from 22 districts and cities between 2019 and 2023 served as the study's sample. Path analysis and multiple linear regression are the study approaches that are employed. The results of this study prove that increasing the amount of Special Allocation Fund (DAK) and Revenue Sharing Fund (DBH) can increase Regional Expenditure, besides that DBH is able to increase the Human Development Index (HDI), DAK and Regional Expenditure have not contributed to changes in HDI, and DAK and DBH have no impact on HDI through Regional Expenditure. This illustrates that the East Nusa Tenggara local government has optimized the allocation of Revenue Sharing Funds through extracting funds by utilizing the potential of natural resources and taxes as a strategy to improve the quality of the Human Development Index through improvements in education, health, and income levels.
Analisis Manajemen Piutang di Grand Swiss Belhotel Darmo Fiola Dwi Anggraeni; Dwi Suhartini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4431

Abstract

This research aims to analyze receivables management at the Grand Swiss Bel-Hotel Darmo. The author conducted this research on the basis that considering the importance of receivables management in the hospitality sector. This study used descriptive qualitative method. Primary data was obtained from an interview with one of the account receivable staff. The analysis was carried out by observing (observations) from the author, which was supported by the results of interviews, and strengthened using literature studies obtained through books and journals. The results of the research show that all financial management activities have been carried out well. However, there are still several problems, namely that some records still do not use software, conditions in the field are too late, resulting in delays in data input, and customers are having difficulty making payments.
Analisis Faktor-faktor yang Memengaruhi Kecurangan (Fraud) pada Sektor Pemerintahan Amanda Elsa Vionora Pitoyo; Dwi Suhartini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4588

Abstract

This study aims to examine and analyze the influence of compensation alignment, the effectiveness of internal control, organizational culture, and organizational commitment on fraud based on the perceptions of government employees in the City of Kediri. The research was conducted across all sub-districts in the City of Kediri, resulting in 138 respondents responsible for managing the financial reports of the sub-districts, consisting of the Head of the Sub-District, the Sub-District Secretary, and the Sub-District Treasurer, based on predetermined sample characteristics. This quantitative study employs Structural SEM-PLS analysis technique using SmartPLS 4.0 as the analytical tool. The study's findings indicate that fraud can be suppressed through compensation alignment and effective internal management countermeasures. However, organizational culture and commitment did not show a significant effect on suppressing fraud in the government sector. These findings are expected to serve as a consideration for the government of the City of Kediri to detect and implement early preventive measures to minimize fraud in the public sector.
Co-Authors Agcristina Collia Agata Agung Mersia Mahendradata Ahsanul Hadi Amin Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Alim Matur Rosyidah Amanda Elsa Vionora Pitoyo Amirudin, Salsabila Ratna Dilla Andi Agustiawan Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Ayub Binsar Tamado Budiwitjaksono, Gideon Setyo Catherine Mosiara Kenyatta Cristina H Siboro Danurwenda, Raihan Desi Tri Wahyuningsih Devi Pertiwi Ananda Putri Dhanang Resnamurti Dhani Ichsanuddin Dinda Rizky Aulia Diza Dianeke Budi Prabowo Dwita Diajeng Syawaliah Dyah Ayu Kanina Pawitra 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 Firdausyi Ayudya Wardani Firmansyah, Riski Gabriela Mony, Trice Febrinda Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Gandini, Aulia Gunawan, Alvien Gusti Dian Prayogi Hasanah, Faidatul Helmy Sukiswo Hendy Yatindra Abimanyu Henro Siringo Ringo Hero Priono Hero Priono Icasania Septentia Icasania Septentia Ika Widya Rahmadhani Ilvia Azhari Indrawati Yuhertiana Invony Dwi Aprilisanda Iqbal, M Choirul Ira Megasyara Jannata, Putrila Maya 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 Lavida Melia Febrianti Lavida Melia Febrianti LINA DWI MAYASARI Lina Dwi Mayasari Lofani Filaruddin Fila Lukito, Ainun Rahmawati Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Maheran Zakaria Maheran Zakaria 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 Monika Indah Cahyani Muhammad Irhas Effendi, Muhammad Irhas Muhammad Itsar Muhammad Nugraha Eka Wardana Murdoko, Berta Dwi 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 Prajna Shafira Paramitha Pratiwi, Yanna Eka Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Putri, Monika Indah Cahyani Putri, Silvani Putrila Maya Jannata Rabaatul Azira Hassan Rachmadhani, Susy Rachman Halim Yustiyawan Ramadhan, Muhammad Alriansyah Ratna Achjuningrum Achjuningrum Raulita Ramadina Putri Febrian Rejeki Nurhidayati Rendy Mirwan Aspirandi Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rilah, Fitri Nur Rizal Arifbillah Rizdina Azmiyanti Rizkita, Divanda Oktavia Sadzili, Rohan As Saifful Nazri Md Nazir Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Setyo B., Gideon Shafira Gusti Permata Sari Shalli Arsylia Shalli Arsylia Sharon Agnesica Vania Hanaya Sinaga, Rony Arjuna 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 Tutik Winarsih Veny Mufidatus Saffanah Vincensia Rena Dirapuspita Vindi Pronika Sytia Putri Wahyuningsih, Desi Tri Wan Noraswaniaty Wan Ahmad Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Widoretno, Astrini Aning Wijaya, Sugianto Wiwik Handayani Wiwik Handayani Wiwik Handayani Yoga Ardiansah Yosafat Chrizar Ratu Nagari Yunida Putri, Sofie Yuningsih Yuningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Zahirah, Aishwarya Shafa Zuiyyinatul Jannah