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All Journal JURNAL ECONOMIA EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma International Journal of Local Economic Governance The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JIA (Jurnal Ilmiah Akuntansi) Jurnal Informatika Ekonomi Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara JRAM (Jurnal Riset Akuntansi Multiparadigma) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Informatika Ekonomi Bisnis Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Endang Mardiati
Brawijaya University
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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The Effect of IFMIS Symbolic Adoption on Post-Acceptance Use Behavior: Moderated Analysis Wiratmoko, Ambrosius Oki Tri; Roekhudin; Mardiati, Endang
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.934

Abstract

Integrated Financial Management Information System (IFMIS) is a a significant milestone in a country's budget reform agenda. The government of Indonesia has launched an IFMIS for work unit level called Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) in 2022. This research seeks to test the effect of TAM determinants on symbolic adoption and subsequent post-acceptance usage behaviour with individual absorptive capacity as moderator. This research is quantitative research, using PLS-SEM disjoint two-stage approach to assess symbolic adoption, a higher order construct consisting of four dimensions. 93 samples from ministry of public works and housing are analysed and found that both TAM determinants have a positive impact on symbolic adoption and symbolic adoption positively affect post-acceptance use behaviour. Individual absorptive capacity enhances the impact of symbolic adoption on explorative use, but does not moderate the effect on extended use. This research contributes to the field of symbolic adoption by demonstrating how individual absorptive capacity can shape the relationship between symbolic adoption and post-acceptance usage behaviour.
Do investing in information technology and intellectual capital improve firm value in the financial technology era? Maghfiroh, Ariny; Saraswati, Erwin; Mardiati, Endang
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21707

Abstract

Research aims: This research aims to prove the impact of information technology investments and intellectual capital on firm value (Tobin’s Q) in the financial technology era.Design/Methodology/Approach: This study’s population was banks listed on the Indonesian Stock Exchange (ISE) during 2017–2022. Purposive sampling was utilized to choose a sample of 46 banks, resulting in a total of 112 observations during six years. This research employed GMM regression for empirical analysis, considering endogeneity. Research findings: The study revealed that while investments in information technology exerted a favorable influence on firm value, intellectual capital had a beneficial impact on firm value. Human Capital Efficiency (HCE) and Capital Employed Efficiency (CEE) positively impacted firm value. However, the variables Structural Capital Efficiency (SCE) and Relational Capital Efficiency (RCE) did not have any effect on firm value. The variables being controlled for in this study comprised corporate level, industry level, and banking type. The financial success of a corporation could be influenced by the corporate level, determined by the organization's size. The influence of industrial level and bank type on company firm value was limited due to the dynamic nature of market conditions and the intensifying competition within the banking system.Theoretical contribution/ Originality: This research contributes theoretically to the field of signaling theory by presenting an advantageous analytical framework to examine the effects of IT investments in the dynamic financial sector.Practitioner/Policy implication: This research contributes to investors in determining investment decisions and the council of commissioners to enhance supervision of IT investments, encourage banking to innovate in leveraging information technology, and introduce new products that can meet customer needs.Research limitation/Implication: The research focuses exclusively on banks listed on ISE and exclusively employs the MVAIC methodology for research purposes. Since this research was limited to the financial statements presented by the company, so some necessary data were not available, requiring an interview or spreading the questionnaire to the sample used. This research was also limited to banking in Indonesia, so the samples used were also limited, and there needs to be a comparison.
Pengaruh Keterampilan, Tingkat Pendidikan, Dan Pemanfaatan Teknologi Terhadap Efektivitas Sistem Informasi Akuntansi Arifin, Dania Yulyetta Tiara Eka Putri; Mardiati, Endang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.256

Abstract

A company’s accounting Information System has to work effectively in order to give benefits to the company, and includes six components: user, procedure, data, software, Information Technology infrastructure, and internal control. As such, competent human resources plays an important role in guaranteeing that the system runs well. Human resource quality—seen from the employee education background and skills—and technology utilization contribute to the effectiveness of the Accounting Information System of the company. This research aims to obtain empirical evidence of the effects of skills, educational background, and technology utilization on the effectiveness of Accounting Information Systems by using Technology Acceptance Model Theory as the theoretical basis. This research involves distributor companies in Malang, East Java, Indonesia as the research object with 78 employees handling Accounting Information Systems as the samples analyzed by multiple linear regression. The result of the research indicated that skills, educational background, and technology utilization positively affected the effectiveness of Accounting Information Systems.   Abstrak Sistem informasi akuntansi yang digunakan dalam perusahaan harus dapat bekerja dengan efektif agar dapat memberikan manfaat bagi perusahaan. Sistem informasi akuntansi memiliki enam komponen, yaitu: pengguna, prosedur, data, software, infrastruktur TI, dan pengendalian internal. Sebagai salah satu komponen sistem informasi akuntansi, sumber daya manusia harus memiliki kompetensi yang memadai agar dapat menjalankan sistem informasi akuntansi dengan baik. Setiap perusahaan memiliki kualitas sumber daya manusia berbeda-beda yang dapat dilihat dari tingkat pendidikan dan keterampilan yang dimiliki sumber daya manusia. Perbedaan tingkat pendidikan dan keterampilan ini akan berpengaruh terhadap tingkat efektivitas sistem informasi akuntansi yang ada dalam tiap perusahaan. Selain dipengaruhi oleh SDM, pemanfaatan teknologi juga berpengaruh terhadap efektivitas sistem informasi akuntansi perusahaan di jaman yang serba maju ini. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh positif keterampilan, tingkat pendidikan, dan pemanfaatan teknologi terhadap efektivitas sistem informasi akuntansi dengan teori TAM sebagai landasan. Objek penelitian ini adalah perusahaan distributor di Kota Malang. Sampel dalam penelitian ini adalah 78 orang pekerja yang pekerjaannya berhubungan langsung dengan sistem informasi akuntansI. Pengambilan data dalam pelitian ini dilakukan dengan menggunakan kuisioner kemudian dianalisis dengan menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa keterampilan, tingkat pendidikan, dan pemanfaatan teknologi berpengaruh positif terhadap efektivitas sistem informasi akuntansi.
Pengaruh Penerapan PSAK 72 Terhadap Nilai Perusahaan Real Estat, Properti dan Konstruksi Marentika, Icha; Mardiati, Endang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.301

Abstract

This study aims to examine the effect of applying PSAK 72 revenue from contracts with customers on the value of real estate, property and constructions companies in 2019-2021. Firm value is proxide by Tobin’s Q ratio. The adoption of new accounting standards is a signal given by management to investors. The control variable used to support the relationship between the application of PSAK 72 and firm value is company size and profitability (ROA). The population in this study are real estate, property and construction companies listed on the Indonesia Stock Exchange 2019-2021. Determination of the sample using purposive sampling technique and produce 30 companies. The multiple linear regression model is the model used in this study. The results of the study show that the application of  PSAK 72 has positive effect on firm value. This proves that the application of PSAK 72 increases the value of the company.   Abstrak Penelitian ini bertujuan untuk menguji pengaruh penerapan PSAK 72 pendapatan dari kontrak dengan pelanggan terhadap nilai perusahaan real estat, properti dan konstruksi pada tahun 2019-2021. Nilai perusahaan diproksikan dengan Tobin’s Q Ratio. Penerapan standar akuntansi baru merupakan sinyal yang diberikan manajemen kepada investor. Variabel kontrol yang digunakan untuk mendukung hubungan penerapan PSAK 72 terhadap nilai perusahaan adalah ukuran perusahaan dan profitabilitas (ROA). Populasi dalam penelitian ini adalah perusahaan real estat, properti dan konstruksi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Penentuan sampel menggunakan teknik purposive sampling dan menghasilkan 30 perusahaan. Model regresi linear berganda merupakan model yang digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa penerapan PSAK 72 berpengaruh positif terhadap nilai perusahaan. Hal ini membuktikan bahwa penerapan PSAK 72 meningkatkan nilai perusahaan.
The Influence of Green Accounting, Corporate Social Responsibility, and Profitability on Company Value Moderated by Good Corporate Governance Salisa, Meilenia Rahma; Mardiati, Endang; Rahman, Aulia Fuad
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.752

Abstract

Purpose - This study aims to test the Influence of Green Accounting, Corporate Social Responsibility, and Profitability on Company Value moderated by Good Corporate Governance on mining companies listed on the Indonesia Stock Exchange from 2015 to 2021. Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 77 samples. In addition, this study used moderated regression analysis and confirmatory factor analysis. Finding - The results of this research indicate that there is a positive effect between  Corporate Social Responsibility and company value,  there is no effect between Green Accounting and profitability on company value, and Good Corporate Governance moderates the relationship between Green Accounting and profitability on company value. Practical implications—This research has practical contributions for investors and company management. Investors and company management are expected to consider the importance of green accounting, CSR, profitability, and corporate governance in increasing company value. Originality/value—This research has implications for academic enrichment. The results of this study contribute to the Stakeholders and Legitimacy Theory because companies must consider the interests of every stakeholder and social norms through green accounting, CSR, profitability, and corporate governance to increase company value. Keywords — Green Accounting, Corporate Social Responsibility, Profitability, Good Corporate Governance, Company Value Paper Type: Quantitative Research
EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE ON FIRM VALUE Subaida, Ida; Nurkholis, Nurkholis; Mardiati, Endang
Jurnal Aplikasi Manajemen Vol. 16 No. 1 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.618 KB) | DOI: 10.21776/ub.jam.2018.016.01.15

Abstract

This research aims to review, analyze, and provide empirical evidence about the influence of intellectual capital, intellectual capital disclosure, and financial performance on listed companies in Indonesia Stock Exchange. The population of this research is 525 companies listed in Indonesian Stock Exchange 2011-2015. 365 companies were taken as a sample of this research using purposive sampling method. The research method used was multiple linear regression analysis. Intellectual capital was measured using VAICTM; intellectual capital disclosure was measured using intellectual capital disclosure index; corporate financial performance was measured using Return of Assets (ROA), and firm value was measured using Tobin’s Q. This study found that intellectual capital has no effect on firm value, while intellectual capital disclosure and corporate financial performance have positive influence on firm value. Future research is suggested to use cross-country companies as the sample.
Does Gender Diversity Moderate Good Corporate Governance on Sustainability Performance? Tael Batak, Felicia Andrea; Mardiati, Endang; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.818

Abstract

Purpose — This study aims to examine the effect of good corporate governance (GCG) on sustainability performance, as well as to examine the effect of gender diversity as a moderating variable Design/methodology/approach — GCG is measured by the size of the board of commissioners, independent commissioners and audit committee. Sustainability performance is measured using content analysis with the help of a checklist. This study uses a sample of financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. Based on the purposive sampling method, 240 observations were obtained during 2020-2022. Findings — First, the size of the board of commissioners has no effect on sustainability performance. Second, independent commissioners and audit committees affect sustainability performance. Third, gender diversity can strengthen the relationship between commissioner size and sustainability performance. Fourth, gender diversity does not moderate the relationship between independent commissioners and audit committees on sustainability performance. Practical implications — Financial sector companies have increased sustainability reporting as evidence of good corporate governance implementation, while the importance of strengthening the role of independent commissioners and audit committees that meet GCG qualifications to improve transparency and sustainability. Companies also need to prioritize increasing gender diversity in board recruitment to support holistic decision-making and better performance. Originality/value — This paper presents corporate governance practices on sustainability performance of financial companies in Indonesia in managing economic, environmental, and social aspects, and introduces gender diversity as a moderating variable that strengthens the relationship between corporate governance and sustainability performance. Keywords — Good corporate governance, sustainability performance, gender diversity Paper type — Case study
Pengaruh Profitabilitas, Perputaran Aset, Solvabilitas, Dan Kebijakan Dividen Terhadap Tingkat Pertum-buhan Berkelanjutan Klarisa Giovani; Mardiati, Endang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.96

Abstract

The sustainable growth rate is the maximum growth rate that can be achieved by the company without having to increase capital from shareholders and attract creditors. This study was conducted to examine and analyze the determinants of sustainable growth rates, namely net profit margin, total asset turnover, debt-to-equity ratio, and dividend payout ratio.  The object of this research is the pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2015 – 2020 selected through purposive sampling. This research is an explanatory research type with a quantitative approach. The research data is secondary data in the form of annual financial statements of related companies. The analytical tool used is multiple linear regression analysis with SPSS 24 application. The results show that total asset turnover (TATO) has a positive effect on sustainable growth rates. Net profit margin (NPM), debt-to-equity ratio (DER), and dividend payout ratio (DPR) have no effect on the sustainable growth rate.
Strengthening Government Apparatus for the Success of Technology-Based Local Finance Information Systems (SIKD) Indriasari, Rahayu; Sudarma, Made; Rosidi, Rosidi; Mardiati, Endang; Khairin, Fibriyani Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1129

Abstract

Local financial management improvements needs to be realized for good governance. Regulation No. 17 of 2003 requires regional governments to better manage their finances through technology based Local Finance Information Systems (SIKD). In practice, it often causes behavioral problems because it leads to changes in the system in a short time by claiming to gain a better system that complies with the financial administration system in Indonesia. Thus, the government has to pay attention to their apparatus. This study tries to find out factors for strengthening the finance staff for implementing technology-based SIKD. It used a phenomenological approach and the data were collected through observation, in-depth interview, and document analysis. Informants in this study are those who directly involved in technology-based SIKD, finance staff, and policy makers. It shows that there are three important factors for the success of technology-based SIKD. Firstly, the staff’s commitment to self- integrity. Secondly, ethics and morality for staff’s building character, and thirdly, improve the government apparatus’ capacity. In conclusion, the government should be proactive in improving the human resources quality for implementing technology-based SIKD, through socialization or training. Results of this study suggest that regional government regulates human resource development for the successful implementation of technology-based SIKD.
Power Dynamics in Accounting-Related Strategic Decision-Making within Hospital Management: A Narrative Literature Review Nurkholis, Nurkholis; Mardiati, Endang; Fachriyah, Nurul; Prayudi, Made Aristia
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8827

Abstract

This paper aims to explore how power dynamics shape strategic decisions and performance measurement systems in hospital management, elucidating their impact on managerial choices in healthcare settings. Key themes and factors related to power dynamics in hospitals are identified, including the distribution of power among management teams, the influence of individual and group power dynamics, and the effects of power on decision-making across organizational levels. By synthesizing insights from previous research, this paper informs the development of theoretical frameworks and methodological approaches for studying the interplay between power dynamics and strategic decision-making in hospital management. Furthermore, it offers practical implications for hospital administrators and managers, providing guidance on navigating power dynamics to enhance decision-making effectiveness and organizational performance. This paper contributes to advancing our understanding of the complex dynamics of power and decision-making in hospital management, offering valuable insights for both research and practice in healthcare administration.
Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Albert Adi Nugroho Albertus Arjuna Kuncoro Putra Ardian syah Arifin, Dania Yulyetta Tiara Eka Putri Aulia Fuad Rahman Aurel Tasyania Marzuin Bambang Subroto Bani Alkausar Cindy Cornelia Wahyu Wardani Erwin Saraswati Fibriyani Nur Khairin Hamzah, Mochamad Hediyanasari, Mia Hotman Jefferson Simatupang Imam Subekti Klarisa Giovani Kurniasari Novi Hardanti Kurniasari Novi Hardanti LH, Laila Fitriyah Lilik Purwanti Made Aristia Prayudi Made Sudarma Maghfiroh, Ariny Marentika, Icha Maurit, Paul Meliana Octavia Meliana Octavia, Meliana Mudyanasari, Tiara Novita Mukti Wibowo Nurkholis Hamidi Nurkholis Nurkholis Nurlita Novianti Nurul Fachriyah Puspa, Lelyta Dewi Maria Putra, Wiby Khalid Putri, Mira Permatasari Putriana Salman Rahayu Indriasari Rediyanto Putra Rediyanto Putra Rino Tam Cahyadi, Rino Tam Roekhudin, Roekhudin Rosidi Rosidi Salisa, Meilenia Rahma Sinaga, Judith H Melinda Subaida, Ida Sukamdaru, Haryono SUTRISNO Sutrisno T. Sutrisno, T Syahid, Hertasnim Tael Batak, Felicia Andrea Uswatun Khasanah Wiratmoko, Ambrosius Oki Tri Wulansari, Christyandita Wuryan Andayani Yuki Firmanto Zaki Baridwan