Article Per Year (5 Year)
p-Index From 2021 - 2026
1.686
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review IJEBD (International Journal Of Entrepreneurship And Business Development) EQIEN - JURNAL EKONOMI DAN BISNIS Research In Management and Accounting (RIMA) Performance : Jurnal Bisnis dan Akuntansi Jurnal Abdi Insani International Research Journal of Business Studies Research In Management and Accounting (RIMA) REVIU: Accounting, Business & Organizations
Erida Herlina
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Analysis of the implementation of green banking in achieving operational cost efficiency in the banking industry Pusva, Ika Devi; Herlina, Erida
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1602

Abstract

Green banking is a banking decision to provide banking programs or services to the only customers who consider about environmental and social impacts. The purposes of this study are to obtain empirical evidence that PT Bank Rakyat Indonesia (Persero) Tbk has implemented green banking and to find out the relationship between the implementation of green banking and the efficiency of operational cost in PT Bank Rakyat Indonesia (Persero) Tbk in the period of 2014 – 2016. This study is a qualitative research, which uses case study method for research method. The result of this study shows that BRI Kertajaya Surabaya Branch has not officially implemented green banking yet. The policy is only limited to the use of paperless program. However, based on the efficiency that is counted with operating costs and operating income (BOPO), the bank is included in a category of efficient.
Creative Accounting Model for Increasing Banking Industries’ Competitive Advantage in Indonesia Supriyati, Supriyati; Herlina, Erida
International Research Journal of Business Studies Vol. 8 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.197-207

Abstract

Bank Indonesia demands that the national banks should improve their transparency of financial condition and performance for public in line with the development of their products and activities. Furthermore, the banks’ financial statements of Bank Indonesia have become the basis for determining the status of their soundness. In fact, they tend to practice earnings management in order that they can meet the criteria required by Bank Indonesia. For internal purposes, the initiative of earning management has a positive impact on the performance of management. However, for the users of financial statements, it may differ, for example for the value of company, length of time the financial audit, and other aspects of tax evasion by the banks. This study tries to find out 1) the effect of GCG on Earnings Management, 2) the effect of earning management on Company value, the Audit Report Lag, and Taxation, and 3) the effect of Audit Report Lag on Corporate Value and Taxation. This is a quantitative research with the data collected from the bank financial statements, GCG implementation report, and the banks’ annual reports of 2003-2013. There were 41 banks taken using purposive sampling, as listed on the Indonesia Stock Exchange. The results showed that the implementation of GCG affects the occurrence of earning management. Accounting policy flexibility through earning management is expected to affect the length of the audit process and the accuracy of the financial statements presentation on public side. This research is expected to provide managerial implications in order to consider the possibility of earnings management practices in the banking industry. In the long term, earning management is expected to improve the banks’ competitiveness through an increase in the value of the company. Explicitly, earning management also affects the tax avoidance; therefore, the banks intend to pay lower taxes without breaking the existing legislation Taxation Provisions.
PENINGKATAN ENTREPRENEUR SKILL SISWA SMA MELALUI PELATIHAN PENCIPTAAN IDE BISNIS Mustafida, Nurul; Suminto, Miftahul Adi; Herlina, Erida; Sari, Linda Purnama; Puspitaningrum, Ari Cahaya; Nisa, Faizatun; Firmansyah, Muhammad Rafli
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3272

Abstract

A Community Service program in the form of business idea creation training was implemented at SMA Negeri 8 Surabaya as an effort to strengthen students' entrepreneurial skills and equip them with practical knowledge for life after graduation. The primary objective of this activity was to enhance students’ understanding of entrepreneurship and to foster the development of applicable business ideas through the Business Model Canvas (BMC) approach. The training was conducted using a structured method that included interactive lectures, group discussions. BMC development, and evaluation of comprehension through pre-test and post-test assessments. A total of 210 twelfth-grade students participated in the program and were divided into groups to design business plans based on the BMC framework. The results demonstrated an overall increase in entrepreneurial knowledge, business activities, and understanding of fundamental BMC concepts, with more than 80% of students showing improved post-test scores compared to pre-test results. These findings indicate that the training was effective in enhancing both theoretical knowledge and practical entrepreneurial skills, despite several limitations related to facilities, time management, and the large number of participants. It is therefore recommended that similar activities be continuously implemented with the support of schools and external partners to ensure the sustainability and further development of students' business ideas toward real-world application.
STUDENTS’ FINANCIAL BEHAVIOR IN THE DIGITAL ERA: THE ROLE OF FINANCIAL LITERACY, SELF-CONTROL, FINTECH, AND SOCIAL ENVIRONMENT Widyarti, Melia; Herlina, Erida
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): (Vol 1 No 2 (2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0020

Abstract

Research Objective - This research aims to analyze the influence of financial literacy, self-control, financial technology, and the social environment on students' financial behavior in Surabaya. Method – The Research method uses a quantitative approach, with primary data collected through questionnaires distributed to students at several universities in Surabaya, using purposive sampling. The number of samples used in this study was 180 students. Data analysis was carried out using the Partial Least Squares (PLS). Findings - The study's results show that financial literacy, self-control, and the social environment affect students' financial behavior. Meanwhile, financial technology does not influence students' financial behavior. Theoretical and Policy Implications - This research suggests that improving financial literacy and self-control, coupled with the wise use of financial technology and a supportive social environment, are crucial for shaping healthy financial behavior among students. Therefore, suggested solutions include strengthening financial literacy education in higher education, controlling the use of FinTech, and creating a social environment that encourages responsible financial management. Research Novelty - The novelty of this research lies in analyzing the role of financial technology as a modern contextual factor in shaping students' financial behavior.
FACTORS INFLUENCING TAX AVOIDANCE: AN EMPIRICAL ANALYSIS OF INTERNAL CORPORATE ELEMENTS Cahyaningrum, Yulanda Dwi; Herlina, Erida
Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Vol 1 No 1 ( 2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i1.phk90t93

Abstract

Research Objective - This study aims to examine and analyze the effect of leverage, firm size, inventory intensity, and sales growth on tax avoidance. Method - The data analysis technique used in this study is multiple linear regression, with SPSS 25 as the testing tool. Findings - The results of this study indicate that leverage and inventory intensity have a positive effect on tax avoidance, firm size has a negative effect on tax avoidance, while sales growth has no effect on tax avoidance. Theoretical and Policy Implications - Agency theory is strengthened (because leverage and inventory intensity have a positive effect on tax avoidance), and signaling theory is supported (firm size has a negative effect on tax avoidance). Research Novelty - This study uses inventory intensity, a variable that has not been widely used as a primary variable in similar studies.
Co-Authors Andriani, Lusia Amaluddin Anggraini, Fitria Dhona Cahyaningrum, Yulanda Dwi Firmansyah, Muhammad Rafli Hakiki, Rosanda Asmara Haniah Barmin Ikaprasetyawati Nur Lillahirani Linda Purnama Sari, Linda Purnama Miftahul Adi Suminto Mustafida, Nurul Nisa, Faizatun Nur'aini Rokhmania Oktarina, Dian Pepie Diptyana Puspitaningrum, Ari Cahaya Pusva, Ika Devi Ramadhani, Putri Elgi Supriyati . Supriyati Supriyati Widyarti, Melia