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All Journal JURNAL ECONOMIA JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi dan Ekonomika al-Uqud : Journal of Islamic Economics Jurnal Riset Akuntansi dan Keuangan Sebatik Jurnal Aplikasi Akuntansi MBIA Jurnal Riset Akuntansi Aksioma AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi ACCOUNTHIK : Journal of Accounting and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Journal of Enterprise and Development (JED) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Buletin Poltanesa Studi Ilmu Manajemen dan Organisasi JCA (Jurnal Cendekia Akuntansi) Accounting and Finance Studies J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIMMI: Jurnal Ilmiah Mahasiswa Multidisiplin Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies JIMEKA
Nina Febriana Dosinta
Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Examining the effects of financial performance, corporate governance, and corporate social responsibility on company value amid the COVID-19 pandemic Febriani, Adelia; Fahmi, Muhammad; Dosinta, Nina Febriana
Journal of Enterprise and Development (JED) Vol. 6 No. 2 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i2.10635

Abstract

Purpose — The study aimed to examine the impact of financial performance, good corporate governance, and corporate social responsibility on the value of SRI Kehati index companies during the COVID-19 pandemic, specifically from 2020 to 2022.Method — This study employs a causal quantitative analysis approach to determine the cause-and-effect relationship between the independent and dependent variables. Data were collected from the annual reports and sustainability reports of companies listed on the IDX and included in the SRI Kehati index during the COVID-19 pandemic. The analysis technique used in this study is panel data regression analysis, encompassing multiple companies and years. After data collection, Eviews 12 is used to process the data.Result — The findings of this study indicate that profitability has a significant impact on the value of SRI Kehati index firms. However, leverage, institutional ownership, and corporate social responsibility do not have a significant effect on the value of these companies.Novelty — The originality of this study stems from its sample, which consists of companies included in the SRI Kehati index listed on the IDX. The conclusions of this study also contradict earlier research. Previous studies have found that leverage, institutional ownership, and corporate social responsibility significantly impact firm value. However, in this study, these three factors did not affect company value.
Analisis Tingkat Utang, Likuiditas, dan Solvabilitas terhadap Profitabilitas Perusahaan Teknologi di Indonesia Hotben, Hotben; Rusliyawati, Rusliyawati; Dosinta, Nina Febriana
Studi Ilmu Manajemen dan Organisasi Vol. 6 No. 3 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i3.4744

Abstract

Purpose: This study provides recent empirical evidence on the effect of capital structure debt level, liquidity, and solvency on the profitability of Indonesian technology companies during 2019-2023. Methodology/approach: A quantitative case study was conducted using panel data from financial reports of IT and online service companies listed on the IDX (2019–2023). Financial ratios (DAR, CR, DER, ROA) were analyzed using EViews 12 with purposive sampling and panel data regression. Results: The study found no significant simultaneous effect of DAR, CR, and DER on ROE. Partially, liquidity had a significant positive effect, solvency has a significant impact, though it indicated a potential positive relationship if managed properly. The finding indicate that although debt level, liquidity, and solvency do not have a simultaneous significant impact on profitability, liquidity and solvency individually play a key role in influencing financial performance. This highlights the importance of maintaining strong liquidity and managing solvency effectively in the technology sector. Conclusion: Partially, only the Current Ratio (CR) has a significant positive effect on ROA, while DAR and DER are not significant. However, simultaneously the three variables have a significant effect with a contribution of 16.53%, emphasizing the importance of liquidity management in improving the profitability of technology companies. Limitations: The study is limited by sample size, lack of moderating variables, exclusion of other influencing factors, and a single method quantitative approach. Contribution: The study serves as a reference for company management in financial planning, for investors in conducting analysis, and for academics as a basis for future research exploring new variables, periods, sectors, or methods.
The Role of Public Expenditures on Community Welfare Dosinta, Nina Febriana; Djafar, Fariastuti; Yantiana, Nella
Jurnal Economia Vol. 20 No. 2 (2024): June 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i2.47545

Abstract

AbstractThis study aims to determine whether public expenditures in meeting basic human needs affect community welfare. This study uses data on realizing the spending on education, health, and social protection as a proxy for public expenditures and the human development index for community welfare. This study indicates that education and health expenditures have a significant positive effect, while social protection expenditures have a significant negative effect. This study confirms disclosures in the Audit Report of the Audit Board of the Republic of Indonesia. The disclosures in Provincial Government Financial Statements in Indonesia state that the regional government prioritized meeting basic needs, education, health, and social on mandatory spending to improve the quality of community life. This research implies that social protection expenditure is not optimal for developing human capabilities. Keywords:Education Expenditure, Health Expenditure, Social Protection Expenditure, Human   Capability, Community Welfare
Determinants of Tax Avoidance on Basic Materials Companies Situmorang, Yohana Deswita; Hamzani, Umiaty; Dosinta, Nina Febriana
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3659

Abstract

This study analyze the effect of profitability, leverage, and company size on tax avoidance in basic materials sector cmpanies listed on the Indonesia Stock Excange (IDX) during the 2021-2023 period. The study is motivated by Indonesia’s low tax ratio, which reflects a high potential for corporate tax avoidance practices. This research contributes empirical evidence from the basic materials sector, which has received limited attention in prior studie regarding financial factors influencing tax avoidance behavior. Data were collected from 34 companies with 94 observations selected through a purposive sampling technique. The study employs an associative quantitative approach using multiple linear regression analysis to examine the relationship between independent variables and tax avoidance. Ttax avoidance is measured using the Effective Tax Rate (ETR), profitability with Return on Assets (ROA), leverage with Debt to Assets Ratio (DAR), and company size with the natural logarithm of total assests. The results show that profitability has a significant effect on tax avoidance, while leverage and company size have no significant effect. Simultaneously, the three independent variables influence tax avoidance, but explain only 7% of the variation observed.   Keywords: Tax Avoidance, Profitability, Leverage, Company Size
Pengakuan dan Pengukuran Instrumen Bebas Bunga Serta Peran Dewan Pengawas Syariah dalam Pelaporan Keuangan: Perbedaan Bank Syariah dan Konvensional Sarimastini, Agustina; Hamzani, Umiaty; Fahmi, Muhammad; Helmi, Syarif Muhammad; Dosinta, Nina Febriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): 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.v6i11.9842

Abstract

This study aims to examine the differences in the recognition and measurement of interest-free instruments and the role of the Sharia Supervisory Board in financial reporting between Islamic and conventional banks. The method used was a systematic literature review (SLR) of articles comparing the financial systems of the two types of banks. The results of the study indicate that Islamic banks use Sharia contract principles such as murabahah, mudharabah, and ijarah as a substitute for interest, while conventional banks rely on interest-based income. The role of the Sharia Supervisory Board (SSB) has proven significant in maintaining Sharia compliance, increasing accountability, and transparency in Islamic banks' financial reports. This study provides important insights for regulators, academics, and practitioners in developing Sharia-based financial reporting in Indonesia.
MALLEABLE MENTAL ACCOUNTING DAN MAKNA KEBAHAGIAAN SELAMA PANDEMI COVID-19 Brata, Handi; Hartiningsih, Dinda Maulidya; Dosinta, Nina Febriana
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.02

Abstract

Abstrak - Malleable Mental Accounting dan Makna Kebahagiaan Selama Pandemi Covid-19Tujuan Utama - Penelitian ini bertujuan untuk memahami bagaimana makna kebahagiaan dan strategi coping yang dipilih seseorang bisa mengurangi efektivitas kerja mental accounting dalam pengelolaan keuangan pribadi.Metode - Penelitian ini menerapkan metode studi kasus exploratory. Beberapa mahasiswa menjadi informan melalui wawancara secara daring.Temuan Utama - Makna kebahagiaan tergantung pada konsepsi mental seseorang. Konsepsi ini menjadi framing effect yang baik untuk menjustifikasi pembelian pribadi. Keberadaan akun mental yang ambigu dari aktivitas self-love melemahkan fungsi mental accounting dalam mengendalikan pengeluaran tambahan sehingga memicu overspending dan defisit anggaran mental.Implikasi Teori dan Kebijakan – Penelitian ini memperluas literatur akuntansi dari konteks kesejahteraan mental dan pandemi. Penelitian ini juga menampilkan evaluasi kebijakan coping dan implikasinya pada keuangan pribadi.Kebaruan Penelitian – Isu pandemi menjadi konsepsi mental yang kuat untuk terjadinya mallealble mental accounting tetapi self-control dapat ditingkatkan kembali jika putusan pembelian dievaluasi dengan dua prinsip emotional value yang diberikan dalam penelitian ini. Abstract - Malleable Mental Accounting and Meaning of Happiness During Covid-19 PandemicMain Purpose – This study aims to understand how the meaning of happiness and the chosen coping strategy impair the mental accounting effectiveness in managing personal finance.Method – This study applied an exploratory case study method. Some students became informants through online interviews. Main Findings – The meaning of happiness depends on the personal mental conception. This concept is a good framing effect for purchase justification. An ambiguous mental account, related to self-love activities, hampers the mental accounting to control extra expenditures which triggers overspending and a mental budget deficit.Theory and Practical Implications – This study extends accounting literature in the contexts of pandemics and mental well-being. This study evaluates the coping policy and shows its implications on personal finance.Novelty – Pandemic issues are strong mental conceptions to allow malleable mental accounting, but one’s self-control can be re-activated if the buying decision is evaluated using two principles of emotional value given in this study.
Corporate governance and Islamic social reporting: Indonesia Islamic banking development roadmap era Dosinta, Nina Febriana; Yunita, Khristina
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss1.art3

Abstract

This research examines the corporate governance effect on Islamic Social Reporting (ISR). This research was conducted in 2015-2022, used the ISR codification, collected from the annual reports of ten Indonesian Islamic banks, and applied the Stakeholder Theory approach which has never been done previously. The research results show that Board of Commissioners’ meetings, Audit Committee meetings, and Sharia Supervisory Board meetings significantly and positively affect ISR. These findings imply that supervision through the meetings of the Board of Commissioners, Audit Committees, and Sharia Supervisory Board plays a role in detecting ISR. Corporate governance in Islamic banks continuously seeks to maintain sustainability in Islamic banks, including the support for stakeholders. ISR is a form of Islamic bank accountability to show that Islamic banks always prioritize their stakeholders, including the support for the Indonesia Islamic banking development roadmap prepared by the Financial Services Authority.
The Role of Corporate Governance in Corporate Human Development Disclosures Dosinta, Nina Febriana; Djafar, Fariastuti; Yantiana, Nella
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30933

Abstract

Objective The urgency of this research is to examine the effect of corporate governance on corporate human development disclosures.Methodology This study focuses on corporate reporting by twenty-six Regional Development Banks in Indonesia. It encompasses the examination of annual and stand-alone sustainability reports spanning from 2014 to 2021. Additionally, panel data analysis is employed in this research, specifically utilizing the Fixed Effect Model as the chosen analytical approach.Results This research result shows that independent commissioners and female directors, as part of corporate governance, have a significant and positive effect on corporate human development disclosures.Research Implications The implication of this research argues that independent commissioners and female directors, as part of corporate governance, have capabilities that can optimize corporate human development disclosures. By optimizing corporate human development through effective reporting practices, Regional Development Banks can better fulfill their role as agents of development. Principals and agencies must support each other in optimizing corporate human development.Novelty/Originality - The level of disclosure is measured based on the corporate human development index with an agency and human capability theory approach. Disclosure of the corporate human development index is voluntary and reflects corporate welfare through items from the human development index.
Risk Disclosures in Bank Reporting: Sustainable Finance Roadmap Era Dosinta, Nina Febriana; Astarani, Juanda
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i3.22906

Abstract

AbstractObjective This research aims to investigate risk disclosures in bank reporting in the era of the sustainable finance roadmap.Methodology This research uses a content analysis approach with 252 annual reports and 85 stand-alone sustainability reports on banks listed on the Indonesia Stock Exchange for 2014-2020.Results The research results indicate that risk disclosures contained in 36 bank reports listed on the Indonesia Stock Exchange in the era of the sustainable finance roadmap as an effort to detect risks and anticipate sustainable finance risks in the annual reports and the stand-alone sustainability reports. In line with the Sustainable Finance Action Plan, the banking companies effort to provide long-term value creation for sustainable competitive advantage and society and environment and strengthening resilience because they have managed all economic, social, and environmental risks.Research Implications Strengthening sustainable finance that focuses on the basic regulatory framework and reporting system by anticipating sustainable finance risks can maintain the company's continuity and improve the community's welfare to support the Government in achieving the Sustainable Development Goals.
CORPORATE REPORTING, CORPORATE GOVERNANCE, AND SUSTAINABLE DEVELOPMENT GOALS DISCLOSURES Dosinta, Nina Febriana; Kurniasih, Erni Panca; Kartika , Metasari; Leorinita, Gita
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.343

Abstract

Sustainability Development Goals (SDGs) began to be implemented in 2016 with 17 achievement targets, including increasing human capability and reducing inequality in sustainable development. Supervision from internal company parties by  Corporate Governance (CG) must be carried out by providing SDG information. This research examines the influence of CG on SDGs disclosure. This research used purposive sampling; 33 mining companies that were listed on the Indonesia Stock Exchange for the 2016-2022 period were obtained. The total data used was 231 corporate reporting as research observation data. This research analyzes using panel data regression. The research results show that CG influences SDG disclosure, but only the variables of the existence of the board of commissioners and corporate social responsibility officers show significance. This research implies that CG can maximize support for SDGs, bringing sustainability to shareholders (principals) as company owners. Thus, CG is an essential part of stakeholders' information needs, especially regarding the SDGs.
Co-Authors ., Rusliyawati Ade Maulidianti Adelia Angelina Agustina Sarimastini Andini, Novia Anisah, Nur Wafa Archilues, Maria Cyntia Ariya Sapta Putra Auro Osti Berliana Hutabarat Azmi, Ika Nur Ceci Lia Chen Chen, Ceci Lia Damayanti, Fera Destriani, Mutiara Dewi, Anis Kusuma Elok Heniwati Elvariany, Karina Erni Panca Kurniasih Fahmi , Muhammad Fariastuti Djafar, Fariastuti Fariastuti Fariastuti Febriani, Adelia Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Gowira, David Hamsyi, Nur Fitriana Hamzani, Umianty Hamzani, Umiaty Handi Brata Handi Brata Hartiningsih, Dinda Maulidya Haryono Haryono Helmi, Syarif M Helmi, Syarif Muhammad Hotben, Hotben Ikhsan, Syarbini Iqbal, Ichsan Ira Grania Mustika Juanda Astarani Juanda Astarani Juanda Astarani Julianto, Hery Kartika , Metasari Kenny, Cristian Khristina Yunita Kusuma, Dewi Agustine Leorinita, Gita Luthfi’ya, Ghina Ayu Maria Cyntia Archilues Maryati Maryati Maulidianti, Ade Metasari Kartika, Metasari MUHAMMAD FAHMI Muhammad Fahmi Muhammad Imran Syafe'ie Muhsin Muhsin Musfikianty, Rindy Nella Yantiana Nur Fitriana Hamsyi Pratama, Muhammad Rahmadi Putra, Adirama Chrisna Ramadhani, Reni Rejeki, Ires Azri Sari Rusmita Sari Rusmita Sari, Bella Mega Sarimastini, Agustina Situmorang, Yohana Deswita Surianti Surianti, Surianti Syarif M. Helmi Syarif Muhammad Helmi Titik Susanti Tyas, Farradesty Cahyaning Umiaty Hamzani Valentino, Gland William Veithzal Rivai Zainal Vinata, Velia Vitriyan Espa wahyuni wahyuni Wahyuni Wahyuni Yantiana, Nella Yocelyn Yulianto Yulianto, Yocelyn Yunita , Khristina