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PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI MODERASI Gaby, Gabriela Revischa Neldi; Herawaty, Vinola
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.19585

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh komite audit, kepemilikan institusional, kepemilikan manajerial terhadap audit delay dengan kualitas audit sebagai moderasi pada perusahaan pertambangan yang tercatat di BEI. Sampel yang digunakan dalam penelitian ini berjumlah 145 dan dikumpulkan dengan metode purposive sampling. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Hasil penelitian menunjukkan bahwa komite audit memiliki pengaruh negatif terhadap audit delay dan kepemilikan institusional dan kepemilikan manajerial tidak berpengaruh terhadap audit delay. Kualitas audit juga tidak berhasil memoderasi komite audit, kepemilikan institusional, kepemilikan manajerial terhadap audit delay
The Role of Audit Opinion: CEO Turnover, Financial Distress, Company Growth on Audit Opinion Shopping Aulia Oktaviani, Ayu; Vinola Herawaty; Jul Seventa Tarigan; Irfan Rais
SKeTsa Bisnis (e-jurnal) Vol 12 No 2 (2025): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ta941786

Abstract

Introduction; Environmental issues in coastal areas, such as the reduction of mangrove forest areas in the Pesisir Timur Surabaya (PAMURBAYA), are driven by urban development and environmentally unfriendly human activities. This phenomenon calls for entrepreneurship that adopts innovative and sustainable approaches, particularly by involving youth to create a balance between economic, social, and environmental benefits. The study aims to explore the effectiveness of Design Thinking in fostering a green entrepreneurial attitude among the youth. Method; This study focuses on the participation of business administration students in Design Thinking activities conducted at the mangrove ecotourism area in Gunung Anyar, Surabaya. A thematic analysis was performed on both research findings and current literature to gain a broader and more detailed understanding of how Design Thinking can shape sustainable entrepreneurial behavior. Results; The findings indicate that the Design Thinking process successfully encouraged students to shift their mindset viewing environmental problems as potential business opportunities. Through this process, participants were able to generate innovative and sustainability-oriented business ideas that align with green entrepreneurship principles. Conclusion; This study provides a theoretical contribution by demonstrating that Design Thinking can act as a catalyst for green entrepreneurship practices. From a practical perspective, it suggests integrating Design Thinking workshops into entrepreneurship courses to stimulate youth-led green business initiatives.
Pelaku Usaha Mengoptimalkan Keuntungan Melalui Pelatihan Perhitungan Laba Rugi Produk dan Jasa Oktaviani, Ayu Aulia; Herawaty, Vinola; Supriyadi, Yadi; Indradjid, Deliza Henny; Satria, Roy Gembira; Zulkarnaen, Risa Fitriandi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.3350

Abstract

Purpose: This training aims to increase participants' understanding of calculating profit and loss for products and services to optimize business profits in small and medium businesses according to applicable accounting standards. Methodology/approach: The training was held at Sekolah Kewirausahaan Bina Amanah Cordova in December 2023 and was attended by 18 participants. This activity uses training and counseling methods supported by tools and equipment such as projectors and laptops, with activity stages that include presentation material, calculation simulations, question and answer sessions, and group discussions. Results/findings: Based on the results of the questionnaire, it can be seen that this training had a positive impact on participants' understanding of preparing profit and loss reports and making simple financial reports, although there were several challenges related to limited time and limited individual assistance. Conclusions: This training has proven effective in increasing the basic understanding of MSME actors in preparing simple financial reports and can be a strategic solution to overcome accounting limitations through an applied and sustainable approach. Limitations: The limitations of this study are that the sample only includes participants from SKBA Cordova in Pondok Aren; therefore, the results may not represent all MSMEs in Indonesia. Moreover, the short training duration and evaluation based solely on post-training questionnaires were insufficient to fully reflect participants’ improvement in accounting skills. Contribution: This training shows great potential for helping business people optimize their financial management. Future recommendations include continued training, individual mentoring, and the development of online training modules
Pelaku Usaha Mengoptimalkan Keuntungan Melalui Pelatihan Perhitungan Laba Rugi Produk dan Jasa Oktaviani, Ayu Aulia; Herawaty, Vinola; Supriyadi, Yadi; Indradjid, Deliza Henny; Satria, Roy Gembira; Zulkarnaen, Risa Fitriandi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.3350

Abstract

Purpose: This training aims to increase participants' understanding of calculating profit and loss for products and services to optimize business profits in small and medium businesses according to applicable accounting standards. Methodology/approach: The training was held at Sekolah Kewirausahaan Bina Amanah Cordova in December 2023 and was attended by 18 participants. This activity uses training and counseling methods supported by tools and equipment such as projectors and laptops, with activity stages that include presentation material, calculation simulations, question and answer sessions, and group discussions. Results/findings: Based on the results of the questionnaire, it can be seen that this training had a positive impact on participants' understanding of preparing profit and loss reports and making simple financial reports, although there were several challenges related to limited time and limited individual assistance. Conclusions: This training has proven effective in increasing the basic understanding of MSME actors in preparing simple financial reports and can be a strategic solution to overcome accounting limitations through an applied and sustainable approach. Limitations: The limitations of this study are that the sample only includes participants from SKBA Cordova in Pondok Aren; therefore, the results may not represent all MSMEs in Indonesia. Moreover, the short training duration and evaluation based solely on post-training questionnaires were insufficient to fully reflect participants’ improvement in accounting skills. Contribution: This training shows great potential for helping business people optimize their financial management. Future recommendations include continued training, individual mentoring, and the development of online training modules
Pengaruh Family Ownership, Foreign Ownership, dan Related Party Transaction Terhadap Real Earnings Management Dengan Gender Sebagai Variabel Moderasi Alifia Maharani Gunarto; Vinola Herawaty
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.6992

Abstract

The purpose of this study is to examine the effect of family ownership, foreign ownership, and related party transactions on real earnings management, with board gender diversity as a moderating variable. The population of this research consists of non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The data used in this study is quantitative. The sampling technique applied is purposive sampling, resulting in a sample of 79 companies. The analytical method employed in this research is linear regression analysis. The results of the analysis indicate that family ownership, foreign ownership, and board gender diversity do not significantly influence real earnings management. However, related party transactions are shown to have a positive effect on real earnings management. Furthermore, board gender diversity weakens the positive effect of related party transactions on real earnings management. This study has implications for understanding the factors influencing real earnings management practices within a company.
Determinant Of Applying Good Corporate Governance And Tax Management Against Corporate Social Responsibility In Company With Risk Disclosure As Moderated Variabel Siregar, Tauperta; Herawaty, Vinola
Neo Journal of economy and social humanities Vol 1 No 3 (2022): Neo Journal of Economy and Social Humanities, September 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.894 KB) | DOI: 10.56403/nejesh.v1i3.48

Abstract

This study aims to determine the effects of applying good corporate governance and tax management against corporate social responsibility in company with risk disclosure as moderated variabel. The dependent variable in this study is Corporate Social Responsibility, while the independent variable is Good Corporate Governance and Tax Management. Moderating variables using variable Risk Disclosure . The study population was companies listed in Index Sri Kehati in Indonesia. Samples that meet the criteria are as many as 84 companies. With a period of four year of research data. The results of this study demonstrate in partially variable Tax Management no significant effect on Corporate Social Responsibility, while Most of the indicators variables of good corporate governance significant effect on the Corporate Social Responsibility as composition of independent of BOC, Board of commissioners and composition of institutional shareholders. And most of the indicators variables of good corporate governance have no significant effect on the Corporate Social Responsibility as shareholders composition of Managerial, debt policy and the size of the company. Variables simultaneously Good Corporate Governance and Tax Management have a significant effect on Corporate Social Responsibility. Moderation Risk Disclosure is not able to amplify the effect of tax management and good corporate governance of the Corporate Social Responsibility
Pengaruh Kinerja Karbon dan Climate Governance Terhadap Pengungkapan Emisi Karbon dengan Assurance Sebagai Variabel Moderasi Dewinda Nurshabrina Maulidya; Vinola Herawaty
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.6991

Abstract

This study was conducted to examine the effect of Carbon Performance dan Climate Governance on Carbon Emission Disclosure with Assurance as a moderation. This study uses secondary data collected from the Indonesia Stock Exchange (IDX) and the official websites of each company. This study is a quantitative study and uses multiple linear regression analysis with the research population being energy sector companies in 2021-2023 with a total sample of 100 data. The results of the hypothesis testing in this study indicate that Carbon Performance and Climate Governance have a positive effect on Carbon Emission Disclosure. Meanwhile Assurance has no effect on Carbon Emission Disclosure. In addition, Assurance is unable to moderate between Carbon Performance and Climate Governance with Carbon Emission Disclosure. By using this research, companies can improve carbon emission disclosure by improving carbon performance and by implementing Climate Governance.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFIITABILITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN GOOD CORPORATE GOVENANCE SEBAGAI VARIABEL MODERASI Nabila, Karin; Yovanka, Naya Nazira; Herawaty, Vinola
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.22990

Abstract

Penelitian ini bertujuan menganalisis pengaruh likuiditas (CR), leverage (DER), dan profitabilitas (ROA) terhadap kebijakan dividen serta menilai peran Good Corporate Governance (GCG) sebagai variabel moderasi pada perusahaan sektor teknologi dan consumer non-cyclicals yang terdaftar di IDX periode 2021–2024. Kedua sektor memiliki karakteristik finansial yang berbeda sehingga sensitivitas variabel keuangan terhadap kebijakan dividen dapat bervariasi. Metode yang digunakan adalah analisis regresi dengan moderasi. Hasil penelitian menunjukkan bahwa likuiditas dan leverage berpengaruh negatif signifikan terhadap kebijakan dividen, sedangkan profitabilitas tidak berpengaruh signifikan karena perusahaan cenderung mengalokasikan laba untuk ekspansi sehingga tidak selalu mencerminkan kemampuan kas untuk membayar dividen. Selain itu, GCG mampu melemahkan pengaruh negatif likuiditas dan leverage, namun tidak memoderasi hubungan profitabilitas terhadap kebijakan dividen. Temuan ini menekankan pentingnya tata kelola perusahaan dalam menjaga konsistensi pembagian laba serta memberikan kontribusi pada literatur kebijakan dividen lintas sektor di negara berkembang.
PENGARUH CORPORATE CULTURE TERHADAP SUSTAINABILITY REPORTING QUALITY Tunandar, Carlos; Vinola Herawaty
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25529

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh budaya perusahaan terhadap sustainability reporting quality pada perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia. Meskipun kewajiban pelaporan keberlanjutan telah diatur melalui regulasi, kualitas laporan keberlanjutan antar perusahaan masih menunjukkan variasi, yang mengindikasikan adanya peran faktor internal perusahaan, khususnya budaya organisasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kausalitas. Sampel penelitian terdiri dari 156 observasi yang dipilih melalui teknik purposive sampling. Data sekunder diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa budaya klan berpengaruh negatif dan signifikan terhadap sustainability reporting quality, sedangkan budaya pasar berpengaruh positif dan signifikan. Sementara itu, budaya adhokrasi dan budaya hierarki tidak berpengaruh terhadap kualitas laporan keberlanjutan, sehingga hipotesis yang diajukan untuk kedua variabel tersebut ditolak. Temuan ini menegaskan bahwa pengaruh budaya perusahaan terhadap kualitas pelaporan keberlanjutan bersifat bervariasi sesuai dengan orientasi nilai yang dianut perusahaan. Penelitian ini memberikan implikasi bahwa perusahaan perlu mengelola budaya organisasi secara strategis, khususnya dengan memperkuat orientasi eksternal, guna meningkatkan kualitas pelaporan keberlanjutan.  
Effect of Foreign Ownership, Audit Committees, Leverage, And Information Asymmetry on Earnings Management with ESG Disclosures as a Moderating Variable Vinola Herawaty; Faisal Reza Mahendra
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1261

Abstract

This study explores the influence of foreign ownership, audit committee presence, leverage, and information asymmetry on earnings management, with Environmental, Social, and Governance (ESG) disclosure considered as a moderating variable and firm size treated as a control variable. The analysis utilized panel data regression, drawing from a sample of companies listed on the main board of the Indonesia Stock Exchange (IDX) between 2020 and 2023. A purposive sampling method was applied, and outlier cases were excluded, resulting in 115 valid observations. The results indicate that information asymmetry has a significant positive relationship with earnings management. However, this relationship is weakened when moderated by ESG disclosure. In contrast, foreign ownership, audit committee composition, leverage, and standalone ESG disclosure show no significant individual impact on earnings management. Moreover, ESG disclosure does not serve as a mediating factor between foreign ownership, audit committee presence, or leverage and earnings management. These findings highlight the critical role of ESG transparency in curbing earnings management practices that may be detrimental to stakeholder interests.
Co-Authors -, Hanny Adri Patriks Sudarman Limbo Aji, Mega Fitriana Delva Nur Akbar, Suci Nurul Aldhin Rianto Alfani Firaus Alifia Maharani Gunarto Amrie Firmansyah Andy Tjin Angelin Putri Anne Anne Anne, Anne Antadar Nonitehe Laoli Apriliyanti, Vivi Arifin Syofyan Armetha Rizqia Sari Armetha Rizqia Sari Assa’adatul Khairiyahtussolihah Ati Kushariani Aulia Oktaviani, Ayu Ayu Aulia Oktaviani Ayu Dwi Hasty Ayu Oktaviani Ayu Oktaviani Bachtiar Leo H Simamora Bahari, Yuda Rian Barugamuri Dachi Caeshara, Monica Chavid Al Amin Christine Rahardja Christine Wahyu Indrayani Claudia Sheva Nurrachma Dachi, Barugamuri Daeli, Florus Dera Putri Amelya Dewinda Nurshabrina Maulidya Dian Marlina Dian Wijayanti Dini Hariyanti Eci Siti Maesaroh Edward Victor Lengkong Evita Nurnaningsih Faisal Reza Mahendra Farah Aulia Rianti Fauzan, Endra Febby Marta Juwita Febriani Fitria Eka Putri Felix Budiyanto Firaus, Alfani Florus Daeli Florus Daeli Florus Daeli Friska Marcella Gaby, Gabriela Revischa Neldi Gandasari, Imas Geavanesa Octoviany Gisela Raras Kusumaning Natali Gold Naro Sitinjak Grace Katherine Surya Alam Gunawan, Divani Hamdan Raihan Hangga Darisman Hanny Hanny Hapsari, Kinanti Woro Hasnawati Hasnawati Hasnawati Hasnawati Hendra Hendra Hermi Hermi, Hermi Herny, H. Hidayat, Luthfia Nadaa Hudiani, Nurul Ice Nasyrah Noor Ice Nasyrah Noor Ika WAHYUNI IKE AMELIA NURJANAH IKE AMELIA NURJANAH Iksan, Khairul Ilal Hilaliyah Imani, Dzikrina Nuril Imas Gandasari Indra Widiarto Indradjid, Deliza Henny Intan Desiani Intan Intan Irawan Irfan Rais Ivan Vandi Rendova Hutapea Jesica Jesica Imanuel Alimy Jul Seventa Tarigan Jul Seventa Tarigan Julia Dewi Ma’rifah Khaerani, Tasya Khomsiyah Kinanti Woro Hapsari Kissa Gautami Kusumaningtyas Kun Ningdyah Caisari Lea Wahyuti Wibowo Lidya Sampepolan, Febriyanti Lisna Christiani M. Anwar Masruri M. Yogi Riyantama Isjoni Maria Suherminingsih Marini Maruti, Dwi Retno Masruri, M. Anwar Maulindieta Alvia Nugraha Medy Nisrina M Meyliana Meyliana Mita Yolanda Muhammad Farhan Muhammad Farhan Rusmawan Muhammad Fayad Zukhruf Umagap Muhammad Maulana, Rafly Mujtahidin . Nabila, Karin Nadya Lambintara Nainggolan, Juara S. Natasya Khoirunisah Nicholas Parulian Siregar Nita Priantoko Novika Dwi Fortuna Novika Dwi Fortuna Nugraha Fauzan Nafis Nugraha, Maulindieta Alvia Nugroho Rizkiadi Nuhfendi Nur Isnaini Nurul Hudiani Nurul Tri Wulandari Oktavinawati Oktavinawati Oktavinawati Oktavinawati Pamungkas, Leo Dadyo Parulian Siregar, Nicholas Pertiwi, Rahayu Amalia Pipit Dwi Cahya Kirana Prastyono, Bramantio Pricillia Desy Tanadi Prima D. Andrian Puspitasari, Windhy Putra Marchania, Wily Putra, Reza Adi Putri, Sani Anissa Rahayu Amalia Pertiwi Richad Wijaya Ridwan Saleh Rismayanti Rizky Huzaefa Rizqah Hanie Pratiwi Rr Arintika Pranataningrum Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rulina Saraswati Rustandi Rustandi, Rustandi Sarah Noer Fauziah Satria, Roy Gembira Sekar Mayangsari Sellah Sellah Selva Octami Dwi Sari Sianny, Sianny Siregar, Tauperta Siti Erdayanti Sitinjak, Gold Naro Sitoresmi, Mumpuni Wahyudiarti Suci Nurul Akbar Sudibyo, Yvonne Augustine Sugondo, Liem Yan Suryani, Julyani Suryono Endrojoyo Syamsul Arifin Tania Tania Tarigan, Jul Seventa Tasya Berliana Tasya Khaerani Tasya Khaerani Tauperta Siregar Theressya Sutrahitu Tjin, Andy Tunandar, Carlos Tyas Pambudi Rahardjo Vivi Apriliyanti Wicaksono Abdinur Muhamad Windhy Puspitasari Windhy Puspitasari Yadi Supriyadi Yanti, Harti Budi Yeremias Polii Yohana Yohana Yolanda, Mita Yovanka, Naya Nazira Yudhaputri, Egabetha Amirah Yulista, Vindy Yuninda Wulan Ayu Gayatri Zulkarnaen, Risa Fitriandi