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All Journal Jurnal Siasat Bisnis JEJAK Riset Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Mantik Jurnal Bisnis dan Manajemen Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Abdi Psikonomi Empowerment Society Indonesian Journal of Sustainability Accounting and Management Research Horizon Jurnal REP (Riset Ekonomi Pembangunan) IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies E-JURNAL AKUNTANSI
Mahameru Rosy Rochmatullah
Accounting Study Program, Faculty Of Economics And Business, Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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The Effect of Green Accounting, Sustainable Investment, and Environmental Performance on The Value of Manufacturing Companies on The Indonesia Stock Exchange Rembulan Angger Malasari; Mahameru Rosy Rochmatullah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (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.v6i4.7566

Abstract

In the modern era, companies are increasingly integrating environmental concerns to enhance their corporate value. This study aims to examine the effect of green accounting, sustainable investment, and environmental performance on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study employs a purposive sampling technique, selecting 36 companies that meet the specified criteria. Multiple linear regression analysis is used as the analytical method. The results provide empirical evidence that green accounting and sustainable investment have a significant effect on firm value, whereas environmental performance does not.
Peran Komite Audit Sebagai Variabel Mediasi Terhadap Kualitas Audit Nurul Rahayu; Mahameru Rosy Rochmatullah
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p01

Abstract

This study intends to examine the aspects that can affect audit quality by applying the Structural Equation Model (SEM) approach through WarpPLS 7.0. The variables considered include audit tenure, audit fee, audit delay, audit rotation and audit committee also acts as a mediating variable. The research sample consists of 74 observations collected from 16 business entities listed on the Indonesia Stock Exchange from 2016 to 2022 through purposive sampling technique. The results of the direct effect analysis show that audit tenure, audit fees, audit delay and audit rotation do not show a significant correlation with audit quality. However, the audit committee shows a significant correlation with audit quality. And the results of the indirect effect analysis mediated by the audit committee show that audit tenure and audit rotation also do not show a significant correlation. While audit fees and audit delay show a significant correlation. Keywords: Audit Quality; Audit Tenure; Audit Fee; Audit Delay; Audit Rotatin
The Effect of Religiosity and Rationalization on Fraud on the Quality of Financial Reports Astri Paramitajaya, Naj’ma; Rosy Rochmatullah, Mahameru
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.535

Abstract

This study aims to examine the effect of religiosity and rationalization on the quality of financial reports. The research uses a quantitative approach with primary data collected through questionnaires. The population consists of 28 villages located in Baki District and Gatak District, Sukoharjo Regency. The sampling technique used is purposive sampling, resulting in 100 respondents who are village officials. Data analysis was carried out using Multiple Linear Regression Analysis. The results show that the religiosity variable has a significant influence on the quality of financial reports, indicating that the higher the level of religiosity among village officials, the better the quality of the financial reports produced. On the other hand, the rationalization variable does not have a significant influence on the quality of financial reports, meaning that the tendency of individuals to justify inappropriate actions does not have a real effect on the quality of financial reporting. These findings emphasize the importance of religious values in maintaining accountability and integrity in public sector financial reporting.
Determinants of Earnings Management in Public Manufacturing Firms During Covid-19 Savitri, Dian; Rochmatullah, Mahameru Rosy
Jurnal EMT KITA Vol 9 No 2 (2025): APRIL 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i2.4006

Abstract

This study aims to analyze the determinants of Earnings Management Implementation in Go Public Manufacturing Companies during the Covid-19 Pandemic. This research method is quantitative. The population in this study used manufacturing companies going public in the food and beverage sub-sector listed on the Indonesia Stock Exchange in the 2019-2022 period. The technique used in this research is purposive sampling. The analysis method that can be applied to this research is the multiple regression analysis method. The results of this study show that company size affects earnings management. Managerial ownership does not affect earnings management. Leverage does not affect earnings management. Profitability has no impact on earnings management. Financial performance does not affect earnings management. This research could provide insights for companies to consider various factors in managing their financial statements, ensuring that they remain transparent and trustworthy to stakeholders, especially in challenging times such as the COVID-19 pandemic.
The Influence of Financial Performance, Corporate Governance Elements, Audit Quality, and Company Age on Corporate Social Responsibility Disclosure Saputri, Yulia Dewi; Rochmatullah, Mahameru Rosy
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7807

Abstract

Corporate Social Responsibility Disclosure is a voluntary comprehensive report that involves data information in the environmental, social, and economic fields. This study aims to examine the effect of financial performance, corporate governance elements, audit quality, and company age on corporate social responsibility disclosure. This study uses a quantitative method. The population in this study were all mining companies listed on the Indonesia Stock Exchange. The sample of this study was mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period which were taken using a purposive sampling technique. This study uses secondary data obtained through the official website of the Indonesia Stock Exchange and related companies. The data analysis method uses multiple linear regression analysis using the SPSS program. The results of the study show that the board of commissioners and audit committee have an effect on corporate social responsibility, while the debt to equity ratio, institutional ownership, audit quality, and company age do not have an effect on corporate social responsibility.
AHP Approach For Indonesian Public Bus Station Commercial Asset Management Training Riyardi, Agung; Achyani, Fatchan; Rosy Rochmatullah, Mahameru; Nurul Khassanah, Marsheila; Indriawati, Shofiah
Abdi Psikonomi Vol 6, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i1.10205

Abstract

Following the government's commitment in the state asset utilization, Indonesian bus stations management develops their commercial assets as a public activity center and a non-tax contributor. The problem is the bus station commercial asset management knowledge and skill should be improved through a specific training. The analytical Hierarchy Process (AHP) approach for the bus station commercial asset management training is essential. The training improves bus station commercial asset management knowledge ans skills by hierarchical expertise and suitable selection. Conducted in the Tirtonadi bus Station located in Indonesian Surakarta city, three stages run the AHP training: Bus station commercial asset management hierarchical expertise and proper selection development, AHP software simulation, and AHP-based test. To create training attractiveness, two treatments are imposed: Asset utilization combination and group division. The training successfully improves bus station commercial asset management knowledge and skill on the hierarchical expertise and suitable selection. In addition, the training raises the bus station management's intention to analyze in general the bus station commercial asset management, readiness to organize the bus station commercial asset management training based on the AHP method, and readiness to become the bus station research key respondent based on the AHP method.
E-Wallets and Financial Literacy: Shaping Gen Z Wasteful Behavior in Indonesia Rozaq Syamsul Hidayatullah; Mahameru Rosy Rochmatullah
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.375

Abstract

This study finds that among the tested variables, Love of Money, Machiavellianism, Religiosity, and Tax Knowledge, only Love of Money has a significant influence on tax evasion among accounting students. This highlights the central role of personal financial values in ethical decision-making, suggesting that when monetary gain is prioritized excessively, it can override normative considerations such as compliance and integrity. The non-significance of Machiavellianism, Religiosity, and Tax Knowledge indicates that mere possession of knowledge or personal belief systems may not be sufficient to deter unethical behavior, possibly due to weak internalization or external pressures. These findings underscore the importance of embedding ethical reflection and value-oriented education in accounting curricula, not just focusing on technical competence. Future studies should explore psychological and contextual variables such as peer influence, perceived fairness of taxation, or institutional trust to develop a more comprehensive understanding. Expanding the methodological approach through qualitative interviews and broader sampling would also enhance the richness and generalizability of the results.
DETERMINANTS OF ACCOUNTING PRECAUTION: An Empirical Study of Consumer Non-Cyclical Sector Companies in Indonesia Dwi Haryanti, Christina; Mahameru Rosy Rochmatullah
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17313

Abstract

This study aims to test and analyze the determinants of accounting prudence. The analysis is carried out by testing the influence of several indicators such as sales growth, capital intensity, and company size. Using a research sample of 42 companies in the consumer non cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study analyzes several indicators using multiple linear regression. Based on the results of the tests that have been carried out, it shows that the variables of sales growth and capital intensity do not affect accounting prudence. While company size affects accounting prudence. While the moderating variables of sales growth with good corporate governance moderation, capital intensity with good corporate governance moderation show results that do not affect accounting prudence. While company size with good corporate governance moderation affects accounting prudence.
The Efficacy of CHSE Certification within Sustainable Tourism in Post-Pandemic: Facts from Indonesia Nurul Badriyah; Mahameru Rosy Rochmatullah; Rahmawati Rahmawati; Endang Dwi Amperawati; Titin Titin
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.862

Abstract

By observing the recovery process of the tourism industry in Indonesia after COVID- 19, this study explores the relationship between cleanliness, health, safety, and environmental sustainability (CHSE) training on workforce competency, service quality, and tourist satisfaction. This training is a prerequisite for obtaining a CHSE certificate, recognizing best practices in four fields. This study employed a sample size of 345 respondents and utilized partial least squares-path modelling to conduct path analysis. The analysis process was carried out in several stages: testing direct relationships, two-segment and three-segment mediation relationships, and additional analysis by classifying observations based on industry type. CHSE certification significantly impacts the development of green tourist attractions, improving the image of the tourist attraction industry on social media and increasing tourist visits. This study also guides countries struggling to revive their tourism industries following the COVID-19 outbreak. This study focuses on observations of CHSE certification, which is a comprehensive guarantee of best practices covering the areas of cleanliness, health, safety, and environmental sustainability.
THE TAX COMPLIANCE PARADOX Wijaya, Kurnia Mahanani; Rochmatullah, Mahameru Rosy
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 2 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i2.24378

Abstract

This study examines the influence of thin capitalization, intellectual capital, capital intensity, and institutional ownership on tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2022. Samples were selected based on consistent inclusion in the IDX and availability of complete audited reports in Indonesian rupiah. Data were obtained from www.idx.co.id and company websites and analyzed using multiple linear regression in SPSS 25. Thin capitalization denotes a debt-heavy capital structure, intellectual capital reflects intangible resource utilization, capital intensity measures fixed asset investment, and institutional ownership indicates institutional shareholding proportion. Results show that thin capitalization, intellectual capital, and institutional ownership have no significant effect on tax avoidance, while capital intensity has a significant positive effect. This suggests that greater investment in fixed assets may facilitate legal tax minimization, whereas the other factors exert minimal direct influence. Keywords: Capital Intensity; Institutional Ownership; Intellectual Capita; Tax Avoidance;Thin Capitalization
Co-Authors Abid Muhtarom Ade Khurnia Jati Aenuriya Syifana Afifah Miftakhul Jannah Agung Riyardi Aisyiah Rizqi Aulia Amperawati, Endang Dwi Anggraeni, Roshita Dwi Ardyan Firdausi Mustoffa Astri Paramitajaya, Naj’ma Atwal Arifin Banu Witono, Banu Benny Tjahjono Chabib Hasan Imam Al Farid Devaria Aisya Setyowati DIAN SAVITRI DJ, Yunni Rusmawati Doddy Setiawan Dwi Haryanti, Christina Dwi Rahayu Elwas tantyo Pranowo Endang Dwi Amperawati Erma Setiawati Eskasari Putri Evi Gantyowati Fatchan Achyani Fauzan Fauzan Fauzi, Muhammad Zufar Fitriani, Nadea Galuh Dwi Pramesti Hasan Mukhibad Ikhsannudin, Alif Wildan Indriawati, Shofiah Intan Permata Sari Kusuma Wijayanto Moh Aldo Fahrul Azmi Muqorobin Muqorobin Nurul Badriyah Nurul Khassanah, Marsheila Nurul Rahayu Purwanti, Noer Indach Putri Handayani Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Ramadani, Himammul Adhim Ramadhani, Faradila Rembulan Angger Malasari Rika Indah Lestari Rita Noviani Rizky Anika Sari Roza Novita Purnamasari Rozaq Syamsul Hidayatullah Rudy Hartanto Rukmini Rukmini Salsabila, Sylvia Aida Saputri, Yulia Dewi Sarah Rum Handayani Siti Arifah Siti Arifah Siti Nurlaela Siti Nurlaela Sri Mulyani Suprihati Titin Titin Titin Titin Viki Riko Felandi Warsina Warsina Wijaya, Kurnia Mahanani Winarna, Jaka Yuli Tri Cahyono Yuwita Ariessa Pravasanti