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All Journal Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Dinamika Akuntansi Trikonomika: Jurnal Ekonomi IJIBE (International Journal of Islamic Business Ethics) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Indonesian Journal of Community Services Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Asia Jurnal Ilmiah Raflesia Akuntansi JRABA Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Sultan Agung Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia IJSPPS: Indonesian Journal of Social Politic and Policy Studies
Maya Indriastuti
Universitas Islam Sultan Agung Semarang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Corporate Social Reponsbility (CSR), Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Vina Rismawati; Indriastuti, Maya
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.909

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR), environmental expenditures, and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. “Financial performance is evaluated by Return on Assets (ROA). This study utilizes a quantitative technique defined by an explanatory research design. Secondary data were obtained from the annual and sustainability reports of 31 mining companies, resulting in 93 observational data points. Data analysis was performed using multiple linear regression after doing standard assumption tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results demonstrated that environmental expenditures positively and significantly impacted financial performance. This indicates that investment in environmental management may improve a company's reputation and stakeholder confidence, therefore favorably affecting financial performance. In contrast, Corporate Social Responsibility (CSR) disclosure and company size do not have a substantial impact on financial performance. This suggests that CSR disclosure may not inspire full market trust or may be only symbolic, and a company's asset size does not automatically guarantee enhanced financial performance in the mining sector, which is heavily affected by commodity price fluctuations and operational efficiency.
The Effect of Profitability and Liquidity on Firm Value with Capital Structure as a Mediating Variable Azmi, Lukman Nur; Indriastuti, Maya
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan likuiditas terhadap nilai perusahaan, dengan struktur modal sebagai variabel mediasi, pada perusahaan manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini menggunakan pendekatan kuantitatif, dengan sampel sebanyak 41 perusahaan yang dipilih menggunakan metode purposive sampling dari populasi sebanyak 47 perusahaan. Metode analisis data menggunakan Partial Least Squares – Structural Equation Modeling (PLS-SEM). Variabel penelitian meliputi nilai perusahaan yang diukur dengan Price to Book Value (PBV), profitabilitas yang diukur dengan Return on Assets (ROA), likuiditas yang diukur dengan Current Ratio (CR), dan struktur modal yang diukur dengan Debt to Equity Ratio (DER). Hasil penelitian menunjukkan bahwa profitabilitas dan likuiditas tidak berpengaruh signifikan terhadap struktur modal. Profitabilitas juga tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan likuiditas berpengaruh. Struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan dan tidak mampu memediasi hubungan antara profitabilitas dan likuiditas terhadap nilai perusahaan. Temuan menunjukkan bahwa pada perusahaan manufaktur barang konsumsi yang terdaftar di BEI selama periode 2021-2023, likuiditas memainkan peran signifikan dalam memengaruhi nilai perusahaan, sementara profitabilitas dan struktur modal tidak memiliki pengaruh yang signifikan. Hal ini menunjukkan bahwa investor lebih mementingkan kemampuan perusahaan untuk memenuhi kewajiban jangka pendek ketika menilai nilainya.
GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TAX AVOIDANCE TOWARDS FIRM VALUE Indriastuti, Maya; Chariri, Anis; Fuad, Fuad
TRIKONOMIKA Vol 22 No 1 (2023): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.341 KB) | DOI: 10.23969/trikonomika.v22i1.3912

Abstract

This research investigates the role of tax avoidance in mediating the effect of GCG and CSRD on firm value. In this study, the samples were 31 manufacturing companies in the 2016-2019 period with 124 annual report that were processed using SEM-PLS. The results showed that institutional ownership and CSRD did not affect tax avoidance. Meanwhile, the independent board of commissioners affected tax avoidance. Institutional ownership had a negative effect on firm value. Further, independent board of commissioners, CSRD, and tax avoidance positively affected firm value. In this study, tax avoidance could mediate an independent board of commissioners on firm value but failed to mediate the effect of institutional ownership and CSRD with firm value.
THE INFLUENCE OF POLITICAL DYNASTY ON THREATS OR OPPORTUNITIES FOR THE FUTURE OF INDONESIAN DEMOCRACY Aulia Ningrum, Nadin; Nayla Aulia, Bilqhis; Rembulan F, Riska; Indriastuti, Maya
INDONESIAN JOURNAL OF SOCIAL POLITIC AND POLICY STUDIES Vol. 1 No. 02 (2024): SOCIAL AND POLITIC
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN-COMMUNITY OF RESEARCH LABORATORY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/ijspps.v1i02.1961

Abstract

This article discusses political phenomena related to dynasties in Indonesia, which have become an important concern in the context of the country's democratic progress. dynastic politics is a term that refers to the custom in which political power is inherited within a family or group, which often results in a smaller concentration of power and a greater decline in political participation. This study investigates the effects of dynastic politics on Pancasila democracy. On the one hand, political dynasties have the potential to provide continuity and stability in leadership, as well as allowing political networks and resources to be accessed. On the contrary, this practice can hinder the regeneration of leaders, reduce responsibility, and reduce public trust in political institutions which aims to provide a deeper understanding of how dynastic politics can be both a threat and an opportunity for the massesfuture of Indonesian democracy.this goal is achieved through the use of a descriptive approach and empirical data analysis.By considering the social, cultural and economic context, this article concludes that structural reforms and increasing public participation in the political process are needed to maximize the positive potential and reduce the negative potential of dynastic politics.
Pengendalian Defisit Layanan JKN: Dashboard Cost Recovery Rate Berbasis Digital Accounting Nugroho Aris Yulianti; Maya Indriastuti; Edy Suprianto; Provita Wijayanti
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8268

Abstract

This study aims to develop and evaluate a digital accounting-based Cost Recovery Rate (CRR) dashboard as a tool for monitoring and controlling deficits in Indonesia’s National Health Insurance (JKN) services. The study employed a Research and Development (R&D) approach using the ADDIE model to analyze user requirements, develop a dashboard prototype, implement the system, and evaluate its feasibility. The results indicate that the existing CRR monitoring system was aggregate, retrospective, and not integrated, limiting the timely identification of deficit sources. The developed dashboard integrates service cost data, INA-CBGs claim revenue, and hospital operational information into a single analytical platform, enabling more comprehensive and detailed financial monitoring. Evaluation by four expert users produced an average score of 4.2 out of 5, indicating good performance in terms of usability, information accessibility, data accuracy, and analytical capability. The dashboard provides more timely information and supports analysis at the levels of service units, attending physicians, diagnoses, patients, and cost components, thereby facilitating the identification of deficit sources and data-driven managerial decision-making. This study also proposes a digital accounting-based framework for cost control and financial performance evaluation to support the financial sustainability monitoring of JKN healthcare services.
Co-Authors Anis Chariri Aulia Ningrum, Nadin Azmi, Lukman Nur Devi Permatasari Dianing Ratna Wijayani, Dianing Ratna Dista Amalia Arifah Edy Suprianto Fuad Fuad Indah Yuliana Indarti, Maria Goretti Kentris Indri Kartika Indri Kartika, Indri Lisa Kartikasari Luluk Muhimatul Ifada Mar'ati, Fudji Sri Muhammad Qomaruddin Mutamimah Mutamimah Mutoharoh, Mutoharoh Najah, Rofikatun Najihah, Naila Nayla Aulia, Bilqhis Nugroho Aris Yulianti Pramadila, Icca Provita Wijayanti Rembulan F, Riska Riansyah, Andi Ririh Dian Pratiwi Rustam Hanafi Sandarsari, Wahyu Tantri Sutapa Sutapa Vina Rismawati