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All Journal Jurnal Akuntansi Multiparadigma MODUS-Jurnal Ekonomi dan Bisnis Jurnal Tekun Fundamental Management Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN IJBE (Integrated Journal of Business and Economics) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Prosiding Seminar Nasional Pakar Sketsa Bisnis Jurnal Ekonomi Manajemen Sistem Informasi JASF (Journal of Accounting and Strategic Finance) Ilomata International Journal of Tax and Accounting Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Literatus Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat BEMAS: Jurnal Bermasyarakat Rambideun : Jurnal Pengabdian Kepada Masyarakat AKSELERASI: Jurnal Ilmiah Nasional Devotion: Journal of Research and Community Service Journal Of World Science Golden Ratio of Finance Management JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Ekonomi Trisakti Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal AKAL: Abdimas dan Kearifan Lokal Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Pemberdayaan Ekonomi Neo Journal of economy and social humanities Journal of Creative Student Research Ekonomi Digital Jurnal Indonesia Sosial Sains Jurnal Nusantara Mengabdi Dirkantara Indonesia Journal of Islamic Digital Economics and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal fundamental management journal Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah
Vinola Herawaty
Universitas Trisakti
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FAKTOR-FAKTOR MEMENGARUHI KECURANGAN LAPORAN KEUANGAN DIMODERASI OLEH KEEFEKTIFAN KOMITE AUDIT DALAM PERSPEKTIF FRAUD HEXAGON Putra, Reza Adi; 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.v4i1.18283

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor mempengaruhi kecurangan laporan keuangan dimoderasi oleh keefektifan komite audit dalam Perspektif fraud hexagon studi kasus pada perusahaan yang terdaftar di BEI tahun 2019-2021. Jenis Penelitan ini adalah kuantitatif. Populasi penelitan ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam kategori Consumer Good Industry, Retail, dan Wholesaler. Untuk mengetahui pengaruh : variabel Stimulus terhadap kecurangan laporan keuangan; variabel Opportunity terhadap kecurangan laporan keuangan; variabel Rationalization terhadap kecurangan laporan keuangan; variabel Capability terhadap kecurangan laporan keuangan; variabel Ego terhadap kecurangan laporan keuangan; variabel Collusion terhadap kecurangan laporan keuangan; Komite audit dengan Stimulus terhadap kecurangan laporan keuangan; Komite audit dengan Opportunity terhadap kecurangan laporan keuangan; Komite audit dengan Rationalization terhadap kecurangan laporan keuangan; Komite audit dengan Capability terhadap kecurangan laporan keuangan; Komite audit dengan Ego terhadap kecurangan laporan keuangan; Komite audit dengan Collusion terhadap kecurangan laporan keuangan.
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.
Peran Pengungkapan Pendapatan Komprehensif Lain Memoderasi Pengaruh Pengungkapan Emisi Karbon dan Keragaman Dewan Direksi Terhadap Manajemen Laba Muhammad Fayad Zukhruf Umagap; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.6985

Abstract

This study examines the effect of Carbon Emissions Disclosure and Board Diversity on Earnings Management, with Other Comprehensive Income Disclosure as a moderating variable. The sample consists of 51 energy companies listed on the Indonesia Stock Exchange for the 2021–2023 period, selected using purposive sampling. Data were obtained from financial statements, annual reports, and sustainability reports. The results show that Carbon Emissions Disclosure has a negative and significant effect on Earnings Management, Board Gender Diversity does not have a negative effect on Earnings Management, Board Nationality Diversity has a negative but insignificant effect on Earnings Management, and Other Comprehensive Income Disclosure has a positive and significant effect on Earnings Management. Furthermore, Other Comprehensive Income Disclosure strengthens the negative effect of Carbon Emissions Disclosure on Earnings Management and weakens the negative effect of Board Gender Diversity and Board Nationality Diversity on Earnings Management.
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
Moderation of Foreign Ownership on the Relationship between Determinants and the Principle of Prudence in the Banking Sector Herawaty, Vinola; Daeli, Florus; Widiarto, Indra
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2158

Abstract

This study aims to analyze the influence of financial distress, leverage, profitability, and firm size on the implementation of the prudence principle (accounting prudence) in the Indonesian banking sector, with foreign ownership as a moderating variable. Although prudence is crucial for banking stability, the current literature still shows inconsistent findings and limited evidence regarding the moderating role of global governance, which is a major gap in this study. The data analysis in this study was performed using SPSS software using a multiple linear regression approach. This model examines the influence of fundamental factors on the principle of prudence in the banking sector, using foreign ownership as a moderating variable to improve the accuracy of the empirical estimation results for a total of 129 data observations. Conversely, profitability had a significant negative effect, reflecting managers' tendency to be optimistic when financial performance improves to maintain market reputation. The unique contribution of this study lies in the finding that foreign ownership significantly attenuates the negative effect of profitability on prudence, demonstrating its role as an external monitoring mechanism in reducing managerial optimism bias. However, foreign ownership was not found to moderate the effects of financial distress or leverage. This study enriches the literature on agency theory in the context of emerging markets and offers practical implications for regulators to integrate foreign ownership structures as a supervisory instrument to enhance transparency and more robust banking risk management
INSTITUTIONAL DETERMINANTS OF LOCAL FINANCIAL SUSTAINABILITY IN INDONESIA: A MULTIDIMENSIONAL INDEX APPROACH Kustiani, Nur; Aryati, Titik; Herawaty, Vinola; Sustiyo, Joko
JRAK Vol 18 No 1 (2026): 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.v18i1.43105

Abstract

Indonesia faces an accountability contradiction where nearly all local governments achieve Unqualified (WTP) audit opinions despite persistent vertical fiscal imbalances and high dependency on central transfers. Addressing the normative shifts introduced by Law No. 1 of 2022 (UU HKPD), this study develops a Local Financial Sustainability (LFS) Index that bridges IPSASB RPG 1 with specific national pillars, namely spending quality and local independence. Analyzing 404 local governments over the 2022–2023 period using Panel Corrected Standard Error (PCSE), the findings reveal that spending efficiency and budget transparency are potent drivers of financial sustainability, signaling managerial effectiveness and reduced agency costs. Notably, contrary to sticky cost theory, administrative intensity exhibits a strong positive influence, acting as a proxy for the institutional capacity required for regulatory transitions. This research redefines fiscal health through productive expenditure and institutional maturity. Practically, the LFS Index provides a self-assessment tool and a performance-based framework for central policymakers in the UU HKPD era.
Co-Authors -, Hanny 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 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 Indradjid, Deliza Henny Intan Desiani Intan Intan Irawan Irfan Rais Ivan Vandi Rendova Hutapea Jesica Imanuel Alimy Jul Seventa Tarigan Jul Seventa Tarigan Julia Dewi Ma’rifah Khaerani, Tasya Kinanti Woro Hapsari Kissa Gautami Kusumaningtyas Kun Ningdyah Caisari Kustiani, Nur Lea Wahyuti Wibowo Lidya Sampepolan, Febriyanti Lisna Christiani M. Anwar Masruri M. Yogi Riyantama Isjoni Maria Suherminingsih Marini Maruti, Dwi Retno Masruri, M. Anwar 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. 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 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 Sustiyo, Joko Syamsul Arifin Tania Tania Tarigan, Jul Seventa Tasya Berliana Tasya Khaerani Tasya Khaerani Theressya Sutrahitu Titik Aryati Tjin, Andy Tunandar, Carlos Vivi Apriliyanti Wicaksono Abdinur Muhamad Widiarto, Indra 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