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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 Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Mantik Jurnal Ekonomi Manajemen Sistem Informasi 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) International Journal of Computer and Information System (IJCIS) 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) Journal of Applied Economics in Developing Countries 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 E-JURNAL AKUNTANSI
Mahameru Rosy Rochmatullah
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
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.
The Influence of Entrepreneurship Education, Financial Literacy, Love of Money, and Self Efficacy on Entrepreneurial Interest Among Vocational High School Students Aprilia Riski Andriyani; 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.v7i4.7557

Abstract

This study aims to analyze the influence of entrepreneurship education, financial literacy, love of money, and self-efficacy on entrepreneurial interest among vocational high school students. A quantitative approach was used with a purposive sampling technique, involving 130 vocational high school students in Indonesia who had received entrepreneurship education. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS. The results showed that entrepreneurship education and love of money had a positive and significant effect on entrepreneurial interest, while financial literacy and self-efficacy did not have a significant effect. These findings confirm that entrepreneurship education enhances students' skills and motivation to become entrepreneurs, while love of money acts as the main driver, indicating that educational factors and financial motivation play an important role in shaping entrepreneurial interest among vocational high school students.
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 Influence of Financial Performance, Corporate Governance Elements, Audit Quality, and Company Age on Corporate Social Responsibility Disclosure Yulia Dewi Saputri; Mahameru Rosy Rochmatullah
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 4 (2024): 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.
Integrasi Nilai Religius dan Teori Agensi dalam Akuntabilitas Pengelolaan Dana Desa di Indonesia: Sebuah Kajian Sistematis (Systematic Literature Review 2015-2025) Nur Aulia; Muji Burrohman; Mahameru Rosy Rochmatullah
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.
Pengaruh Brand Image, Kualitas Produk, Harga dan Promosi Terhadap Keputusan Pembelian Batik Danar Hadi Siti Nur Cahyani; Mahameru Rosy Rochmatullah
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 5 No. 6 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (Juli - Agustus 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v5i6.2630

Abstract

Tujuan riset berikut ialah guna memahami pengaruh kualitas produk, brand image, promosi dan harga pada keputusan pembelian produk batik Danar Hadi baik secara individual maupun bersamaan. Populasi riset ialah pelangggan Batik Danar Hadi dengan sampel riset sejumlah 107 subyek, dan data dihimpun dengan memakai angket. Metode analisis yang dipakai pada riset berikut ialah analisis regresi linier berganda dengan aplikasi SPSS versi 25. Hasil riset mengungkapkan bahwasanya secara individual kualitas produk, brand image, serta harga tidak berdampak pada keputusan pembelian Batik Danar Hadi. Sementara itu, promosi berdampak pada keputusan pembelian Batik Danar Hadi. Selanjutnya, sesuai hasil perhitungan secara simultan, brand image, harga, kualitas produk serta promosi secara bersamaan berdampak signifikan dan positif pada keputusan pembelian Batik Danar Hadi sebesar 31,8%, dan selebihnya senilai 62,8% dipengaruhi oleh variabel lain.
Regression Model of Stakeholder Implementation on CSR Performance: A Quantitative Approach to State-Owned Enterprises in the Digital Era 2025 Aisyah Amini Hasibuan; Mahameru Rosy Rochmatullah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.740

Abstract

The manner in which SOEs carry out CSR has undergone a significant transformation thanks to digitalization. The goal of this research is to examine how stakeholder implementation affects CSR performance in state-owned enterprises in the digital age of 2025. For the years 2021–2025, 25 Scopus Q1-Q3 indexed publications were systematically reviewed using the PRISMA 2020 methodology. The study found that stakeholder implementation improves CSR performance, with primary stakeholders' orientation having a greater impact than secondary stakeholders'. Through greater transparency and dynamic skills, digital transformation plays a complicated moderating role that improves relationships. There were notable variations between sectors, with consumer market businesses enjoying greater long-term benefits. In conclusion, in order to maximize sustainable CSR performance, SOEs must prioritize digital transformation and sector-specific methodologies in the development of an integrated stakeholder implementation strategy.
Regression Model of Stakeholder Implementation on CSR Performance: A Quantitative Approach to State-Owned Enterprises in the Digital Era 2025 Aisyah Amini Hasibuan; Mahameru Rosy Rochmatullah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.740

Abstract

The manner in which SOEs carry out CSR has undergone a significant transformation thanks to digitalization. The goal of this research is to examine how stakeholder implementation affects CSR performance in state-owned enterprises in the digital age of 2025. For the years 2021–2025, 25 Scopus Q1-Q3 indexed publications were systematically reviewed using the PRISMA 2020 methodology. The study found that stakeholder implementation improves CSR performance, with primary stakeholders' orientation having a greater impact than secondary stakeholders'. Through greater transparency and dynamic skills, digital transformation plays a complicated moderating role that improves relationships. There were notable variations between sectors, with consumer market businesses enjoying greater long-term benefits. In conclusion, in order to maximize sustainable CSR performance, SOEs must prioritize digital transformation and sector-specific methodologies in the development of an integrated stakeholder implementation strategy.
The Influence of Ownership Structure, Financial Condition and Company Size on Company Financial Performance Kinanti Arka Ramadhaniar; Mahameru Rosy Rochmatullah
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (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.v6i6.9596

Abstract

In today's globalized world, business rivalry is fiercer than ever, necessitating a competitive advantage for organizations to thrive and remain market leaders. This study's goal is to analyze how ownership structure, firm size, and financial standing affect financial performance. Until the end of 2023, ciblé procedures were used to choose the sample from the population of manufacturing companies. Tests of hypotheses, multiple linear regression tests, verifications of classical hypotheses, and descriptive statistical tests were all part of the analysis approach. The results of the tests and the data analysis demonstrate that management ownership influences financial success. Institutional ownership (KI) influences financial performance. Leverage (DER) influences financial performance. Liquidity (CR) influences financial performance. Financial performance is determined by company size (UKPER). Financial success is determined by Total Asset Turnover (TATO).
Co-Authors Abid Muhtarom Ade Khurnia Jati Aenuriya Syifana Afifah Miftakhul Jannah Aisha Candrawati Aisyah Amini Hasibuan Aisyiah Rizqi Aulia Amperawati, Endang Dwi Anggraeni, Roshita Dwi Anggun Ayu Setyawati Aprilia Riski Andriyani Ardyan Firdausi Mustoffa Arifah, Siti Astri Paramitajaya, Naj’ma Atwal Arifin Banu Witono Benny Tjahjono Chabib Hasan Imam Al Farid Devaria Aisya Setyowati Dewi Setyoningsih Dexa Novrian Siswantara DIAN SAVITRI Didik Prasetyanto DJ, Yunni Rusmawati Doddy Setiawan Dwi Haryanti, Christina Dwi Rahayu Elwas tantyo Pranowo Endang Dwi Amperawati Erma Setiawati Evi Gantyowati Fatchan Achyani Fauzan Fauzan Fauzi, Muhammad Zufar Fegato Arumdapta Ersudewo Fitriani, Nadea Galuh Dwi Pramesti Hasan Mukhibad Ikhsannudin, Alif Wildan Indriawati, Shofiah Intan Permata Sari Kinanti Arka Ramadhaniar Kusuma Wijayanto Moh Aldo Fahrul Azmi Muhammad Irham Ghiffary Muhammad Rafy Subekti Muji Burrohman Muqorobin Muqorobin Nadella Rahmadani Nur Aulia Nurul Badriyah Nurul Badriyah Nurul Khassanah, Marsheila Nurul Rahayu Purwanti, Noer Indach Putri Handayani Putri, Eskasari Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Ramadani, Himammul Adhim Ramadhani, Faradila Rembulan Angger Malasari Rika Indah Lestari Rita Noviani Riyardi, Agung 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 Nur Cahyani Siti Nurlaela Siti Nurlaela Sri Mulyani Suprihati Titin Titin Titin Titin Viki Riko Felandi Warsina Warsina Wijaya, Kurnia Mahanani Winarna, Jaka Yuli Tri Cahyono Yulia Dewi Saputri Yuwita Ariessa Pravasanti Zahra Putri Nur Fadhila Zaldian Firmansyah