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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 Owner : Riset dan Jurnal Akuntansi 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
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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Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Terhadap Kualitas Audit Rika Indah Lestari; Mahameru Rosy Rochmatullah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): 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.v5i8.4468

Abstract

This study aims to analyze the significance of the impact of audit fees, audit tenure, and audit rotation on audit quality in textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The data used in this study are quantitative data sourced from secondary data, which is obtained from each company in the textile and garment subsector or from the official IDX website, www.idx.co.id. The population in this study consists of 22 textile and garment subsector companies. After the sample selection process, the final sample consists of 47 companies. The sampling technique used is total sampling. Data collection is conducted using secondary data in the form of financial statements and annual reports. The data analysis techniques employed include classical assumption tests, multiple linear regression analysis, t-tests, f-tests, and the coefficient of determination. The study's results indicate that audit fees significantly influence audit quality in textile and garment subsector companies, audit tenure does not significantly influence audit quality in textile and garment subsector companies and Audit rotation does not significantly influence audit quality in textile and garment subsect
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.
The Effect of Company Size and Profitability on Audit Delay Nadella Rahmadani; Mahameru Rosy Rochmatullah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6857

Abstract

This study examines the effect of company size and profitability on audit delay in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. Using a quantitative approach with secondary data from financial reports and purposive sampling, the study analyzed 114 observations through multiple linear regression after classical assumption tests. Audit delay is measured by the number of days between the fiscal year-end and the audit report date; company size is proxied by the natural logarithm of total assets, and profitability by Return on Assets (ROA). The results show that company size negatively affects audit delay, where larger firms tend to complete audits faster due to better internal controls and greater public pressure, aligning with agency and signaling theories. Profitability also influences audit delay, as higher ROA is associated with shorter delays, though the ambiguous effect of low ROA suggests possible non-linear relationships. The study acknowledges limitations, such as the exclusion of control variables like audit firm size, leverage, and firm age, and highlights the contextual relevance of the COVID-19 pandemic, which may have disrupted audit timelines. These findings provide practical insights for auditors, regulators, and stakeholders on factors influencing audit timeliness.
Impact of Green Accounting and Environmental Performance on Financial Performance in the F&B Sector Anggun Ayu Setyawati; Mahameru Rosy Rochmatullah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6859

Abstract

This study examines the impact of Green Accounting and Environmental Performance on the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. Grounded in Stakeholder Theory and the Resource-Based View, the research hypothesizes that sustainability initiatives enhance financial outcomes by meeting stakeholder demands and leveraging environmental practices as strategic assets. Using purposive sampling and multiple linear regression, the study finds that Green Accounting positively affects financial performance, reflecting the value of transparency and accountability. However, Environmental Performance, measured through PROPER ratings, shows no significant effect, possibly due to delayed reporting, low public awareness, and limited investor responsiveness to regulatory compliance alone. The study is limited by its narrow industry scope, short observation period, and unexamined external influences such as economic shocks and pandemic-related disruptions. Future research should explore broader sectors, longer timeframes, and additional variables to deepen the understanding of sustainability’s financial implications.
Integrasi Nilai Religius dan Teori Agensi dalam Akuntabilitas Pengelolaan Dana Desa di Indonesia: Sebuah Kajian Sistematis (Systematic Literature Review 2015-2025) Aulia, Nur; Burrohman, Muji; Rochmatullah, Mahameru Rosy
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2958

Abstract

The management of village funds in Indonesia continues to face significant challenges related to accountability and transparency, as highlighted by repeated findings from the Audit Board of Indonesia (BPK) and the Corruption Eradication Commission (KPK). This study aimed to explore how the integration of religious values within the agency theory framework can strengthen accountability mechanisms and mitigate agency conflicts in village fund management. The results of this systematic literature review (SLR) indicate that religious values such as honesty, trustworthiness (amanah), and spiritual responsibility play a critical role in reinforcing public trust in village governance. These values function as internalized moral standards that limit opportunistic behavior through self-regulation and reduce moral hazard. By embedding such values into the agency framework, village officials are not solely guided by formal control mechanisms, such as regulations, audits, and reporting systems, but also by moral accountability derived from religious and cultural norms. The proposed Moral Accountability Model conceptualizes this dual-control system, aligning formal institutional oversight with informal moral guidance. This model suggests that sustainable accountability is achieved not merely through external enforcement but also through internalized ethical awareness, which fosters holistic, ethical, and legitimate governance. The integration of religiosity into agency mechanisms provides a practical pathway to reduce agency costs and enhance governance quality, particularly in contexts where formal monitoring may be limited or ineffective. Furthermore, the evidence mapping across 22 national and international studies (2015–2025) demonstrates consistent support for the role of moral-religious values in improving transparency, trust, and responsible decision-making. These findings highlight the necessity of harmonizing formal regulatory frameworks with culturally embedded moral norms to achieve accountable and sustainable village fund management. The study contributes theoretically by extending agency theory into the moral-religious domain and practically by offering a model that can guide policymakers and local governments in enhancing governance outcomes.
Determinants of Increasing Company Value in Accounting Perspective Galuh Dwi Pramesti; Mahameru Rosy Rochmatullah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (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.v7i4.7739

Abstract

This study aims to examine the determinants of firm value enhancement from an accounting perspective in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is a quantitative approach with an associative causal type. The sample was selected using purposive sampling with specific criteria such as the completeness of financial statements and consistency in dividend distribution. The data used is secondary data obtained from the official IDX website and related companies. The independent variables in this study include dividend policy, profitability, and firm size, while firm value serves as the dependent variable. The results show that dividend policy does not affect firm value, profitability has a positive effect on firm value, and firm size also affects firm value. However, this study is limited to manufacturing companies and a three-year period, with the variables used being limited. Therefore, it is recommended that future research expand the sample scope and add other variables.
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.
ANALISIS PENGARUH PELATIHAN AKUNTANSI TERHADAP PRESTASI KERJA PADA USAHA KECIL DAN MENENGAH Muhammad Rafy Subekti; Mahameru Rosy Rochmatullah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/dwtsbp75

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan akuntansi terhadap prestasi kerja UMKM yang ditinjau dari reaksi kepuasan, perilaku, pengetahuan, dan keterampilan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data penelitian diperoleh dari 154 pelaku UMKM di Indonesia yang telah mengikuti pelatihan akuntansi yang diselenggarakan oleh PT Sinergisme Untuk Indonesia. Teknik pengambilan sampel menggunakan startfield random sampling. Metode analisis data yang digunakan Adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Reaksi kepuasan peserta pelatihan berpengaruh positif dan signifikan terhadap Prestasi Kerja (t-hitung 3,384 > t-tabel 1,977; sig. 0,001 < 0,05), sehingga H1 diterima sepenuhnya. Perilaku berpengaruh positif dan signifikan terhadap Prestasi Kerja (t-hitung 2,218 > t-tabel 1,977; sig. 0,028 < 0,05), sehingga H2 diterima. Pengetahuan berpengaruh positif dan signifikan terhadap Prestasi Kerja (t-hitung 2,397 > t-tabel 1,977; sig. 0,018 < 0,05), sehingga H3 diterima. Penguasaan keterampilan akuntansi berpengaruh positif dan signifikan terhadap Prestasi Kerja (t-hitung 2,110 > t-tabel 1,977; sig. 0,037 < 0,05), sehingga H4 diterima. Penelitian ini dapat disimpulkan bahwa reaksi kepuasan, perilaku, pengetahuan, dan keterampilan berpengaruh positif dan signifikan terhadap prestasi kerja UMKM. Nilai koefisien determinasi sebesar 0,671 menunjukkan bahwa variabel independen mampu menjelaskan variasi prestasi kerja sebesar 67,1%, sedangkan sisanya dijelaskan oleh variabel lain diluar model penelitian. Hasil penelitian ini membuktikan bahwa pelatihan akuntansi berperan penting dalam meningkatkan prestasi kerja UMKM melalui peningkatan sikap, perilaku, serta kompetensi akuntansi. Penelitian ini diharapkan dapat menjadi bahan evaluasi bagi penyelenggara pelatihan akuntansi serta refrensi bagi penelitian selanjutnya.
Co-Authors Abid Muhtarom Ade Khurnia Jati Aenuriya Syifana Afifah Miftakhul Jannah Agung Riyardi Aisyiah Rizqi Aulia Amperawati, Endang Dwi Anggraeni, Roshita Dwi Anggun Ayu Setyawati Ardyan Firdausi Mustoffa Astri Paramitajaya, Naj’ma Atwal Arifin Aulia, Aulia 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 Muhammad Rafy Subekti Muji Burrohman Muqorobin Muqorobin Nadella Rahmadani 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