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All Journal AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi & Keuangan Islam JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business YUME : Journal of Management Pontianak Nutrition Journal (PNJ) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Jurnal Akuntansi dan Keuangan Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Jurnal Ilmiah Multidisiplin Indonesia 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 Jurnal Akademi Akuntansi Indonesia Padang JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Lintang Kurniawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Kepemilikan Manajerial, Komisaris Independen, Komite Audit, Dan Remunerasi Direksi Terhadap Kinerja Keuangan Perusahaan Calvin Ardana Putra; Lintang Kurniawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10077

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, komisaris independen, komite audit, dan remunerasi direksi terhadap kinerja keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Kinerja keuangan diproksikan dengan Return on Assets (ROA), sedangkan variabel independen diukur berdasarkan proporsi kepemilikan manajerial, rasio komisaris independen, jumlah anggota komite audit, dan logaritma natural total remunerasi direksi. Sampel penelitian ditentukan menggunakan metode purposive sampling sesuai kriteria yang telah ditetapkan. Teknik analisis data meliputi statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan komisaris independen tidak berpengaruh terhadap kinerja keuangan. Sementara itu, komite audit dan remunerasi direksi terbukti berpengaruh signifikan terhadap kinerja keuangan perusahaan. Nilai Adjusted R-Square sebesar 0,485 menunjukkan bahwa variabel independen mampu menjelaskan 48,5% variasi kinerja keuangan, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian.
Pengaruh Literasi Keuangan, Financial Technology, Dan Gaya Hidup Terhadap Pengelolaan Keuangan Pada Gen Z Di Kota Surakarta Putri, Alifia Hanifa Wina; Kurniawati, Lintang
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (2026): 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.v7i3.10495

Abstract

Transformasi digital dan pesatnya perkembangan financial technology (fintech) telah mengubah perilaku keuangan Generasi Z, khususnya di kalangan mahasiswa yang memiliki akses luas terhadap layanan keuangan digital. Namun, tingginya penggunaan teknologi belum tentu diimbangi dengan kemampuan pengelolaan keuangan yang memadai. Penelitian bertujuan menganalisis pengaruh literasi keuangan, financial technology, dan gaya hidup terhadap pengelolaan keuangan pada Generasi Z di Kota Surakarta. Pendekatan yang digunakan adalah kuantitatif asosiatif dengan teknik pengumpulan data melalui kuesioner skala Likert kepada 100 mahasiswa yang dipilih memanfaatkan purposive sampling. Data dianalisis mengaplikasikan metode SEM-PLS. Temuan menginformasikan bahwasanya literasi keuangan dan financial technology berpengaruh positif signifikan terhadap pengelolaan keuangan, sedangkan gaya hidup tidak berpengaruh signifikan. Temuan menegaskan bahwasanya pemahaman finansial yang baik dan pemanfaatan teknologi secara bijak menjadi faktor utama dalam meningkatkan kualitas pengelolaan keuangan Generasi Z. Implikasi dari studi menekankan pentingnya peran lembaga pendidikan dalam merancang kebijakan edukatif yang berfokus pada penguatan pemahaman finansial dan etika penggunaan layanan fintech yang bertanggung jawab.
Pengaruh Profitability, Managerial Ownership, Firm Size, Leverage, Dan Liquidity Terhadap Firm Value Pada Perusahaan Yang Terdaftar Dalam Bursa Efek Indonesia (Studi Kasus Sektor Energy Tahun 2021-2024) Febriyanto, Muhammad Rizqi; Kurniawati, Lintang
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i5.11099

Abstract

Penelitian bertujuan mengkaji pengaruh profitability, managerial ownership, firm size, leverage, dan liquidity terhadap firm value pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Studi mengaplikasikan pendekatan kuantitatif dengan jenis explanatory research serta memanfaatkan data sekunder berupa laporan tahunan perusahaan. Sampel penelitian ditentukan melalui teknik purposive sampling dan menghasilkan 112 data observasi. Analisis data dijalankan mengaplikasikan regresi linear berganda yang didukung uji asumsi klasik, uji F, uji t, serta koefisien determinasi. Temuan menginformasikan secara simultan seluruh variabel independen berpengaruh terhadap firm value. Secara parsial, profitability, firm size, dan liquidity terbukti berpengaruh terhadap firm value, sedangkan managerial ownership dan leverage tidak menunjukkan adanya pengaruh. Analisis mengindikasikan kemampuan perusahaan dalam menghasilkan laba, besarnya skala perusahaan, serta tingkat likuiditas merupakan faktor penting yang dapat meningkatkan nilai perusahaan. Sebaliknya, managerial ownership dan tingkat leverage belum mampu memberikan kontribusi yang berarti dalam memengaruhi nilai perusahaan. Studi diharapkan dapat menjadi bahan pertimbangan bagi investor dan manajemen dalam pengambilan keputusan strategis.
Analisis Pengaruh Leverage, Likuiditas, Struktur Modal, Earning Per Share dan Profitabilitas Terhadap Nilai Perusahaan Berlianna Devita Siwa; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (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.v7i1.6794

Abstract

This study aims to analyze the influence of leverage, liquidity, capital structure, earnings per share (EPS), and profitability on company value in the food and beverages subsector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using a quantitative approach and secondary data, the analysis was conducted using multiple regression to examine the relationship between these variables and company value measured by the Price to Book Value (PBV) ratio. The results show that leverage, liquidity, capital structure, and EPS do not have a significant impact on company value, while profitability positively influences company value. The limitations of this study include a limited sample and the fact that the variables used explain only 17% of the variation in company value. Future research is suggested to extend the research period, use a more diverse sample, and add other independent variables such as LDER, GPM, and NPM..
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, dan Growth Terhadap Nilai Perusahaan Elinda Kurnia Agilita; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.7513

Abstract

This study aims to analyze the effect of leverage, profitability, firm size, and growth on firm value in the consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The research adopts a quantitative approach with a causal associative strategy. The research sample was obtained using purposive sampling with specific criteria, while secondary data were collected from financial reports and official IDX sources. Data analysis was conducted using multiple regression, preceded by descriptive statistical analysis and classical assumption tests. The results indicate that leverage and profitability significantly influence firm value, where high leverage attracts investors and increases stock demand, while high profitability reflects asset management efficiency in creating firm value. However, firm size does not have a significant impact on firm value, as a larger scale does not necessarily guarantee better access to capital. Additionally, firm growth does not significantly influence firm value since rapid expansion may increase investment needs, which can suppress firm value. This study has limitations in terms of sector scope, research period, and the variables used. Therefore, future research is recommended to expand the industrial sector coverage, extend the research period, and incorporate additional variables such as market risk, corporate governance, and macroeconomic factors to gain a more comprehensive understanding of the factors affecting firm value.
Analisis Niat Menyalurkan Infaq dengan Menggunakan QRIS pada Generasi Z dengan Model UTAUT: Peran Altruisme dan Religiusitas Dewita Puspawati; Novel Idris Abas; Kurnia Rina Ariani; Ihsan Cahyo Utomo; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (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.v7i10.9903

Abstract

This study aims to examine the effect of the UTAUT model on the intention to use QRIS in distributing infaq with the addition of altruism and religiosity variables. The sample of this study was Generation Z in Central Java. The number of samples used in this study was 345 respondents. The data analysis technique used SEM PLS. The results showed that performance expectancy, social influence, facilitating conditions, and altruism influenced the intention to use QRIS in distributing infaq. However, effort expectancy and religiosity did not influence. The implication of this study is that infaq management institutions and mosques need to create QR Codes to facilitate the community in donating infaq.
Pengaruh Literasi Keuangan, Teknologi Informasi, Kepercayaan dan Sumber Daya Manusia Terhadap Minat Menabung Gen Z pada Bank Syariah Alvaro Wisnu Zaraneta; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): 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.v8i2.11269

Abstract

This study aims to analyze the influence of financial literacy, information technology, trust, and human resources on Generation Z’s saving interest in Islamic banks. The research employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to Generation Z respondents in Surakarta City and analyzed using multiple linear regression analysis. The results indicate that financial literacy and trust have a significant partial effect on Generation Z’s saving interest in Islamic banks. Meanwhile, information technology and human resources do not show a significant partial effect. However, simultaneously, financial literacy, information technology, trust, and human resources significantly influence Generation Z’s saving interest in Islamic banks. These findings suggest that improving Islamic financial literacy and strengthening trust among Generation Z are key factors in increasing saving interest in Islamic banking. This study is expected to provide insights for Islamic banks in formulating strategies to enhance financial inclusion and market penetration among younger generations.
The Impact of Green Accounting, Environmental Disclosure, and Material Flow Cost Accounting on Corporate Profitability Aisyah, Salma Putri; Kurniawati, Lintang
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6690

Abstract

Environmental sustainability issues require companies—particularly those in the consumer sector that contribute to environmental degradation—to focus not only on financial performance but also on environmental impacts, thereby driving the adoption of green accounting, environmental disclosure, and MFCA as approaches to sustainability accounting. This study aims to empirically test the influence of green accounting, environmental disclosure, and Material Flow Cost Accounting (MFCA) on the profitability of consumer sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. This study uses a quantitative approach with a sample of 40 companies (185 observations) selected through purposive sampling based on specific criteria. The research data consists of secondary data obtained from companies’ annual reports and sustainability reports, which were then analyzed using SPSS through classical assumption tests, multiple linear regression, the coefficient of determination (R²), as well as F-tests and t-tests to examine the simultaneous and partial effects of the independent variables on profitability. The research results indicate that Green Accounting does not have a significant effect on profitability (t = 0.594; sig = 0.553), whereas Environmental Disclosure (t = −1.766; sig = 0.079) and MFCA (t = −5.097; sig = 0.001) have a significant negative effect on ROA. These findings indicate that sustainability practices have not yet had a direct impact on improving profitability because they still incur short-term implementation costs, although they have the potential to improve long-term efficiency and performance.
Pengaruh Penerapan Pengendalian Internal, Profesionalisme, Audit Investigasi, dan Akuntansi Forensik terhadap Pengungkapan Fraud Nova Ramadani; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (2026): 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.v8i5.12281

Abstract

This study aims to analyze the effect of internal control implementation, professionalism, investigative audit, and forensic accounting on fraud disclosure. The research employed a quantitative approach based on Agency Theory and used primary data collected through questionnaires distributed to inspectorate auditors in Wonogiri Regency, Surakarta City, and Karanganyar Regency. The sample was determined using purposive sampling with the Slovin formula. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS software through outer model testing, inner model testing, and bootstrapping. The findings reveal that professionalism and forensic accounting significantly influence fraud disclosure, while internal control implementation and investigative audit do not significantly affect fraud disclosure. These results indicate that auditor professionalism and the application of forensic accounting play an important role in improving the effectiveness of fraud disclosure within government institutions.
Pengaruh Cost of Capital, Return On Asset (ROA), dan Debt to Equity Ratio (DER) Terhadap Harga Saham Perbankan Syariah Periode 2019 - 2024 Pradesti Ermaningtyas; Lintang Kurniawati
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 2 (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.v7i2.10295

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Cost of Capital (COC), Return on Assets (ROA), dan Debt to Equity Ratio (DER) terhadap harga saham perbankan syariah di Indonesia selama periode 2019–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan sampel dipilih melalui purposive sampling dari seluruh Bank Umum Syariah yang memiliki data laporan keuangan dan harga saham lengkap. Data diperoleh secara sekunder melalui dokumentasi laporan keuangan, situs resmi bank, Bursa Efek Indonesia, dan Otoritas Jasa Keuangan. Analisis dilakukan menggunakan statistik deskriptif, uji asumsi klasik, dan regresi linear berganda. Hasil penelitian menunjukkan bahwa hanya Cost of Capital yang berpengaruh signifikan terhadap harga saham, sedangkan ROA dan DER tidak berpengaruh signifikan. Nilai R-Square sebesar 0,397 menunjukkan bahwa model menjelaskan 39,7% variasi harga saham, sementara sisanya dipengaruhi faktor lain di luar penelitian. Temuan ini memberikan wawasan bagi perusahaan dalam pengelolaan biaya modal dan investor dalam pengambilan keputusan investasi.
Co-Authors Adzra, Salsabila Safa Adzroo, Qoonita Afiifah Ahmad Syihan Setiawan Aisyah, Salma Putri Alifia Hanifa Wina Putri Alvaro Wisnu Zaraneta Ananda, Fareal Frisma Andy Dwi Bayu Bawono Anggi Bela Ananda Anjarningsih, Dwi Arifah Fauziah Islami Berlianna Devita Siwa Bunga Mentari Calvin Ardana Putra Clara Putri Melindawati Dewita Puspawati Elinda Kurnia Agilita Ermaningtyas, Pradesti Fajar Kholillulloh Fatchan, Fuad Hudaya Fa’iz Rahadien Hafiz Febriyanto, Muhammad Rizqi Feby Loxyanto Fitriana Mustikaningrum Frediansyah, Frediansyah Gilang Herlambang Hanafi, Luthfi Aruna Hanif, Athaya Naufal Haryo Bhaskoro Heni Pujiastuti Heppy Purbasari Hestin Mutmainah Icha Noviasari Ichdiat Wahyu Pratama Ichlasul Amal Ihsan Cahyo Utomo Ikke Nur Ayyatusyifa Lismiawan Indah Permata Dewi Indarti Diah Palupi Joko Purnomo Karismaya Devayanti Kurnia Rina Ariani Kurnia Rina Ariani Kusuma Wijayanto Kusumawati, Annisa Fitriana Laila Oshiana Fitria A’zizah Lira Dewi Ariyanti Lufi Rahayu Mila Ramadhanti Muhamad Andi setiawan Muhammad Helmi Muhammad Rizki Saputra Muhammad Rizki Saputra, Muhammad Rizki Muhammad Rizqi Febriyanto Mujiyati Mujiyati, M Mustakim, Ridho Dewo Mustofan, Ferdryawan Jun Nadya Afifa Humaida Nafisa Athiyya Ramadhani Nashirotun Nisa Nurharjanti Niswah, Nasyiatu Nova Ramadani Novel Idris Abas Nur Kholis Nur Kholis Nur Kholis Nur Kholis Nur kholis Nur Kholis Nur Lathifah Mardiyati Nur Oktaviani Nur Prasetyo Aji Nurharjanti, Nashirotunnisa Ovi Itsnaini Ulynnuha Permatasari, Firmina Niken Pinnacle Ferdyamin Poejianto Pradesti Ermaningtyas Pramudya Kurnia Pratama, Ichdiat Wahyu Putri Dilla Maliana Putri, Alifia Hanifa Wina Qoonita Afiifah Adzroo Rafi Amani Muflih Rahardi Rahayu, Luluk Atiqah Duwi Rahmawati, Rahmawati Ramadhani, Astrid Maya Ramadhanti, Mila Ratna Himatul Aina Rezya Ismaya Sumantri Rifka Kusuma Ardani Rita Wijayanti Rosyidani, Nabila Masithoh Salsabila Safa Adzra Saputra, Rendra Bagus Septia Rahayu Shelayanti, Eka Puteri Shinta Permata Sari Syafrida Miftakhul Alifah Thalita Nathaniella Clearesta Ranupadma Vita Agustina Yusela Angga Putra Pradhana