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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Al-Qardh Jurnal Riset Akuntansi Dan Bisnis Airlangga AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) Akuntabel : Jurnal Ekonomi dan Keuangan METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Asia Ilomata International Journal of Management AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Proceeding of International Conference on Entrepreneurship (IConEnt) International Research Journal of Business Studies Accounting Analysis Journal
Isnalita
Airlangga University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Enhancing the Role of Cooperatives in Achieving Community Welfare in Tunah Village, Semanding Sub-district, Tuban Supratiwi, Wiwik; Agustia, Dian; Soewarno, Noorlailie; Isnalita; Iswati, Sri; Tjaraka, Heru; Kurniawati, Ika Atma; Kalanjati, Devi Sulistyo; Utama, Anak Agung Gde Satia; Izzato Millati
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2531

Abstract

Purpose: This project aims to strengthen the capacity of the Tunah Village community in managing cooperatives and local natural products such as Siwalan, Legen, or Lontar. It addresses the lack of financial and managerial skills, which limits economic development in the region. Method: Conducted by the Department of Accounting at Airlangga University with PT. Legend Trend, the project involved training sessions in financial accounting, management accounting, and taxation. Data was gathered through observations and pre/post-training assessments. Practical Application: The program provides practical skills for cooperative management and business planning, supporting job creation and economic growth. It aligns with SDG Goal 1 (No Poverty) and Goal 8 (Decent Work and Economic Growth). Conclusion: The project has demonstrated that targeted training in financial and management skills can significantly improve the operational effectiveness of rural cooperatives and unlock the economic potential of natural resources such as Siwalan. These findings highlight the importance of integrated community-university-industry partnerships in fostering sustainable rural development and economic resilience.
DO HUMAN RESOURCES ACCOUNTING DISCLOSURE DETER INVESTORS' DECISIONS IN THE BANKING SECTOR? Sundari, Siti; Hidayat, Widi; Isnalita; Nuswantara, Dian Anita; Run, Pharatt
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 12 No. 2 (2024)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v12n2.p273-296

Abstract

A different perspective of management and shareholders may cause conflict that hampers long-term organizational objectives. Human Resources Accounting (HRA) as an element of long-term investment has become more prevalent as information that deters investor decisions. This study enlarges shareholder theory that focuses on HRA disclosure as voluntary disclosure. The quantitative approach using PLS-SEM provides empirical evidence that HRA disclosure mediates the relationship between firm size-firm value and profitability-firm size in a negative direction. The mediation form of HRA disclosure on profitability's effect on firm value is full mediation. Q2 of 25.2% indicates that the Firm's Size, profitability, and HRA disclosure can explain the variation in the firm's value change by 25.2%. Therefore, future research should include other variables that affect the firm's value, including NPL, CAR, and company age. This finding contributes to revisiting voluntary disclosure theory by questioning the theory. And give additional evidence from the signaling theory perspective that the voluntary one failed to send a good signal to the receiver.
Polusi Dan Saham : Investigasi Dampak Emisi Gas Rumah Kaca Terhadap Return Saham Yanti, Putri Dwi; Nuryaddin , Zayyan Ahmad; Isnalita, Isnalita
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2757

Abstract

This study examines the impact of greenhouse gas (GHG) emission levels on stock returns of companies listed on the Indonesia Stock Exchange during the period 2018-2022. Using the Ordinary Least Squares (OLS) method and data from the Osiris and Bloomberg databases, this study analyzes a sample of 146 companies. The results show that GHG emissions have a significant negative impact on stock returns. These findings underscore that investors consider GHG emissions as an indicator of environmental risk in their investment decisions. The study also highlights the importance of transparency in emission reporting to attract sustainable investments. Limitations of this study include the scope of data limited to public companies in Indonesia. Therefore, further research with a larger sample and more comprehensive emission data is needed.
Makna Konsep Akuntabilitas dan Transparansi dari Perspektif Al-Kindi Rahmatika, Armizha; isnalita, isnalita
AL-QARDH Vol 3 No 1 (2018): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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

Abstract

Cases of bribery involving auditors and auditees become one form of fraud that is difficult to detect. This is because of both parties are equally enjoying the benefits of the outcome of such unethical and immoral behavior. The increasing number of corruption cases, specifically bribes in the government sector from year to year in Indonesia makes the role of public sector auditors such as BPK RI questioned. In addition, some of the perpetrators of corruption are adherents of Islam, which is interesting to criticize because Islam is a religion that upholds the value of honesty and truth. This research used qualitative research method with postmodernism paradigm because the researcher wanted to study the relevance of classical Islamic philosopher, Al-Kindi
Pengaruh Teknologi Informasi terhadap Proses Pembelajaran dan Prestasi Akademik Mahasiswa Hasan, Nor; Soewarno, Noorlailie; Isnalita, Isnalita
Jurnal Kajian Akuntansi Vol 3 No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.2130

Abstract

This study aimed to obtain empirical evidence regarding the correlation of the use of information technology to the learning process (lectures) and its impact on student academic achievement. This study used path analysis or analysis that not only tested the direct influence of independent variable to the dependent variable, but also explained the presence or absence of indirect influence given by the independent variable through the intervening variable to the dependent variable. This study uses questionnaires media that are disseminated through electronic media. The statements contained in the questionnaire were measured using the Likert scale of 5 (five) points, then processed using Path Analysis, and interpreted. Total respondents in this study as many as 204 students of Master of Accounting who have been through the course of information technology management. The results of this study indicate that information technology influences student academic achievement and influences the learning process and has an impact on student academic achievement.Keywords : Information technology; Learning process; Student academic achievement.
Gender Diversity in the Boardroom and Earnings Quality: The Monitoring Role of Institutional Ownership Budastra, Made Aditya; Isnalita, Isnalita
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.1618

Abstract

Purpose : Earnings are a critical component of the income statement because most investors use them to make investment decisions in the company. Consequently, board of directors has a critical responsibility to present high-quality earnings reports and free from any elements of manipulation to ensure that investors are not misled when using them as a performance benchmark. The purpose of this study is to provide empirical evidence regarding the effect of board of directors’ gender diversity on earnings quality. Furthermore, this study also investigates the moderating role of institutional ownership on the effect of board of directors’ gender diversity on earnings quality. Method : The study uses a sample of 682 firm-year observations of manufacturing companies on IDX from 2015 to 2019. The data analysis technique used is Moderated Regression Analysis (MRA) with an Ordinary Least Square (OLS) approach. Findings : The study finds that the improvement in the quality of reported earnings is not determined by the level of gender diversity among company directors. Furthermore, this study also proves that the effectiveness of institutional ownership roles can help strengthen the gender diversity mechanism to improve the quality of reported earnings. This finding suggests that in developing countries such as Indonesia, the role of institutional ownership is effective in providing external monitoring of the firm’s board and reducing the board’s incentives to manipulate the firm’s earnings.  Novelty : The study is the first to examine the moderating role of institutional ownership in the board of directors’ gender diversity and earnings quality.
WOMEN LEADERSHIP AND CORPORATE WATER INFORMATION DISCLOSURE: MODERATING EFFECT OF INTERNET VISIBILITY Magdalena, Renna; Isnalita, Isnalita; Soewarno, Noorlailie
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.19798

Abstract

Indonesia faces a critical clean water scarcity issue, with only 67% of the population's water demand satisfied in 2021. This study examines the role of women directors in enhancing water information disclosure, focusing on the moderating effect of internet visibility. A quantitative research design was employed, analyzing secondary data from 723 Indonesian companies listed on the Indonesia Stock Exchange (IDX) that published GRI Sustainability reports from 2019 to 2022. The unit of analysis is firm-year observations, with water disclosure measured through GRI 303 content analysis. Regression analysis tested the research hypotheses. Results show that women directors positively influence water disclosure, supporting the first hypothesis. Furthermore, the second hypothesis is also accepted, as internet visibility amplifies this relationship, fostering greater transparency. These findings highlight the novel role of internet visibility and gender diversity in enhancing water disclosure practices, offering insights into corporate governance for sustainable development in Indonesia.
Auditor Independence and Threats: Mediating Role of Auditor Ethics Hamid, Abdul; Soewarno , Noorlailie; Isnalita, Isnalita
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p216-227

Abstract

Introduction/Main Objectives: This research aims to examine the mediating role of auditor ethics on the influence of independent auditors on auditor threats. Research Background: Behind the increasing public trust in accountants recently, Independence has come under sharp scrutiny from the public. Method: Research was conducted using a quantitative approach. The survey participants are auditors in Indonesia. The number of respondents was 96 auditors. Results: The results of this study indicate that auditor ethics mediates the influence of Independence on the threats that auditors will face. Apart from that, the results of this research also show that auditor independence has a positive relationship with auditor ethics. Then, auditor ethics have a positive effect on auditor threats. Conclusion: This research provides implications for Auditors at the Indonesian Institute of Public Accountants to increase awareness of threats that arise through their involvement as external auditors. Awareness of the importance of professional ethics to maintain Independence from threats. This research fills the gap in the literature regarding auditor independence and threats by showing that ethics plays a mediating role in avoiding threats that auditors face. This research can enrich the literature on external audit standards, especially the auditor's duties, by prioritizing ethics in attitudes and behavior as an independent and professional auditor.
ESG performance and dividend policy: The moderating role of family ownership in Indonesia Prahbawati, Ni Komang Wahyu Trisna; Isnalita, Isnalita
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art3

Abstract

This study examines the effect of ESG performance on dividend policy and analyzes the moderating role of family ownership in Indonesian non-financial firms. Using a quantitative approach, multiple linear and moderated regression analyses were conducted on data from 208 firms listed on the IDX between 2019 and 2023, sourced from OSIRIS, Bloomberg, and company reports through purposive sampling. The findings show that ESG performance positively and significantly affects dividend policy, supporting stakeholder theory that emphasizes corporate responsibility and long-term stability. However, family ownership weakens this positive relationship, aligning with agency theory’s Type II conflict between controlling and minority shareholders. These results suggest that regulators, investors, and managers should consider ownership structure when developing dividend and sustainability policies. This study contributes novel empirical evidence by integrating ESG performance, dividend policy, and family ownership within a single framework in Indonesia’s emerging market, where family control remains prevalent.
The Impact of The Investment Opportunity Set on Dividends: An Effect of Sustainable Growth Rate Junaidi Junaidi; Noorlailie Soewarno; Isnalita Isnalita
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.37803

Abstract

Purpose:  This research aims to examine dividends per share as a consequence of the investment opportunity set. Furthermore, research observes that, at a high level of sustainable development, the influence of investment opportunities on dividends per share changes. Methodology/approach: The sample consists of public companies from 1995 to 2023 in six ASEAN countries. A panel data set consisting of 65,239 observations was tested using variance-covariance error (VCE-Robust). Findings: The results of this research conclude that dividend per share is a consequence of the investment opportunity set. At a high level of sustainable development, the influence of investment opportunities on dividends per share changes negatively. Practical implications: When SGR is high, companies may be better off retaining earnings to finance investments rather than distributing them as dividends, because investments are more important for supporting long-term growth. Originality/value: The findings reveal novel dynamics, including the counterintuitive negative impact of high SGR on this relationship. The study provides context-specific insights that extend theoretical frameworks and offer actionable strategies for corporate decision-makers in emerging economies.
Co-Authors Abdul Hamid Aini, Suci Nur Aldila Putri Soleha Annisa, Tapi Omas Anshari, Rahman Armizha Rahmatika Basuki , Bermawi, Bastiana Budastra, Made Aditya Devi Sulistyo Kalanjati Dian Agustia Dian Anita Nuswantara Dwi May Adi Indra Lluciana Dyan Febrina Kusumadewi Eko Budi Santoso Eko Budi Santoso Emaluta, Fikriya Hanim Kardiya Etik Wahyuningsih Farida Ifadotunnikmah Febrianti, Winanda Rizki Fikriya Emaluta Gilang Puspita Heru Tjaraka I Made Narsa Ichsanto, Farhan Hanang IRENE NATALIA Irwan Adimas Ganda Saputra Izzato Millati Jeffits Khusnu Alif JEFFITS KHUSNU ALIF Junaidi Junaidi Juni Ekowati Kurniawati, Ika Atma Linggardjaja, Irene Kristanti Merlyana Dwinda Yanthi Mienati Somnya Lasmana Mochammad Yuwono Muhammad Faris Adrianto, Muhammad Faris Ninis Nur Solichah Noorlailie Soewarno Noorlaily Sewarno NOORLAILY SEWARNO Noorlaily Soewarno Nor Hasan Nor Hasan Nur Astri Sari Nurul, Mochammad Nuryaddin , Zayyan Ahmad Prahbawati, Ni Komang Wahyu Trisna Pratama, Adam Purwitasari, Neny Puspita Sari Rahmatika, Armizha Renna Magdalena Rianti, Dian Ratna Romadhon, Fitri Run, Pharatt Satia Utama, Anak Agung Gde Setiawan, Albertus Aditya Siti Sundari Solichah, Ninis Nur Sri Ayu Pracita Sri Iswati Suci Nur Aini Tapi Omas Annisa Trisnabudi, Ardian Noor Widi Hidayat Wiwik Supratiwi Yanti, Putri Dwi