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All Journal MEDIA EKONOMI & TEKNOLOGI INFORMASI Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis International Conference on Law, Business and Governance (ICon-LBG) ISLAMICA: Jurnal Studi Keislaman Jurnal Penelitian Ekonomi dan Bisnis MEDIA Benefit: Jurnal Manajemen dan Bisnis Perisai : Islamic Banking and Finance Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal of Islamic Business and Economics (IJIBEC) JESI (Jurnal Ekonomi Syariah Indonesia) SOLUSI Jurnal Inovasi Ekonomi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Relasi Publik Akuntansi: Jurnal Riset Ilmu Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam Ardhi: Jurnal Pengabdian dalam Negri Jurnal Padamu Negeri International Journal of Accounting, Management, and Economics Research : Ijamer Green Economics: International Journal of Islamic and Economic Education Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Management Economics and Financial Accounting
Ana Kadarningsih Kadarningsih
Management Study Program, Faculty Of Economics And Business, Dian Nuswantoro University
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Synergy of Green Accounting, Operational Efficiency, and Marketing Effectiveness in Optimizing Corporate Financial Performance Putri Sari Nuraini; Ana Kadarningsih
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 1 (2025): January: Green Economics: International Journal of Islamic and Economic Educati
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i1.85

Abstract

The purpose of this study is to examine the effect of green accounting, operational efficiency, and marketing effectiveness on financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses a quantitative method based on annual financial report data and annual reports for 3 years (2021-2023) from Mining Companies listed on the Indonesia Stock Exchange (IDX). The research sample includes 83 companies with a total of 249 observation data for (3) periods. Data analysis was carried out using Eviews 12 software with the Multiple Regression Analysis method based on panel data with the Common Effect Model (CEM) method. The results of the study show that Green Accounting has a positive and significant effect on financial performance. Conversely, Operational Efficiency does not have a significant effect on financial performance, while Marketing Effectiveness has a positive and significant effect on financial performance.
Environmental Disclosure As An Absolute Determinant Of The Profitability Of Nickel Mining Companies Fathya Anindita; Pradana Jati Kusuma; Ana Kadarningsih; Vicky Oktavia
Jurnal Telekomunikasi dan Informatika Lbh. 4 Àir. 1 (2026): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v4i1.182

Abstract

Environmental, Social, and Governance (ESG) disclosure has become an important strategy for promoting sustainable business practices and enhancing corporate performance, particularly in environmentally sensitive industries such as nickel mining. However, previous studies have reported inconsistent findings regarding the relationship between ESG disclosure and financial performance. Therefore, this study examines the effects of overall ESG disclosure and its individual dimensions Environmental (E), Social (S), and Governance (G) on the financial performance of nickel mining companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employs a quantitative approach using secondary data obtained from quarterly, annual, and sustainability reports. Panel data regression was estimated using the Panel EGLS method with cross-section weights, followed by a nonlinear regression analysis to further examine the relationship between the Social dimension and financial performance. The results indicate that overall ESG disclosure does not significantly affect Return on Equity (ROE). However, Environmental and Governance disclosures have positive and significant effects on financial performance, whereas Social disclosure has a negative but insignificant effect in the linear model. An additional nonlinear analysis suggests a possible, though not statistically significant, U-shaped pattern (turning point of 0.905), tentatively indicating that the financial benefits of social disclosure may emerge only after companies achieve a higher level of social disclosure; this nonlinear pattern warrants further confirmation in future research. These findings highlight the importance of evaluating ESG dimensions individually, as their contributions to financial performance differ and evolve over time.
Tuntutan Kerja Sebagai Faktor Dominan Mempengaruhi Loyalitas Karyawan dan Kepuasan Kerja pada Karyawan Toko Emas di Pasar Tradisional Kabupaten Grobogan Pingkan Ananda Ardiyanto; Masitha Fahmi Wardhani; Artha Febriana; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.10313

Abstract

This study aims to analyze the influence of work integrity and job demands on employee loyalty, with job satisfaction as a mediating variable on gold shop employees in traditional markets in nine sub-districts in Grobogan Regency. The method used is explanatory quantitative research with PLS-SEM analysis using SmartPLS version 4.1.1.6, involving 154 respondents selected through purposive sampling technique. The results of the study indicate that work integrity does not significantly influence job satisfaction or employee loyalty. In contrast, job demands have a significant positive effect on job satisfaction and loyalty, although the direction of the influence is different from the initial hypothesis. In addition, job satisfaction has a significant positive effect on employee loyalty, and is proven to mediate the relationship between job demands and loyalty, but does not mediate the relationship between work integrity and loyalty. These findings confirm that employee loyalty is more influenced by perceptions of job demands and levels of job satisfaction than by work integrity. Practically, the results of the study recommend the importance of proportional management of job demands and increasing aspects of job satisfaction to strengthen employee loyalty in gold shops.
Kontribusi Influencer dan Dimensi Electronic Word of Mouth (e-WOM) Terhadap Purchase Intention Produk Beorganik Tawas Spray di Tiktok Vivi Noviana; Yohan Wismantoro; Dian Prawitasari; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.11041

Abstract

The rapid development of social media has increased the role of influencers and electronic word of mouth (e-WOM) in shaping consumer behavior patterns, especially regarding purchase intentions. This study aims to identify the contribution of influencers and e-WOM dimensions including quality, credibility, and quantity to consumer purchase intentions for Beorganik Tawas Spray deodorant products on the TikTok platform. This study utilizes a quantitative approach through data collection in the form of a survey, involving 120 TikTok users in Semarang City as respondents. The collected data were analyzed using the Structural Equation Modeling (SEM) method. The results show that influencers, e-WOM quality, e-WOM credibility, and e-WOM quantity each have a positive and significant impact on purchase intentions. Marketing strategies that optimize collaboration with influencers and manage quality, credible, and intense e-WOM content need to be considered to encourage consumer purchasing decisions.
Optimasi Nilai Perusahaan Property dan Real Estate: Analisis Good Corporate Governance (GCG), Profitabilitas, dan Struktur Modal Dita Sobiroh; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1288

Abstract

This study aims to analyze the impact of good corporate governance, profitability, and capital structure on company value in property and real estate subsector companies that are verified on the Indonesia Stock Exchange (BEI). This population study uses a purposive sampling method through real estate and property subsector companies verified on the Indonesia Stock Exchange from 2018-2022. Through predetermined conditions, 43 companies were taken as samples, with a total of 215 data analyzed. This study uses the method of descriptive statistical analysis, multiple linear regression tests, classical assumptions and hypotheses. The results of the study partially observed that good corporate governance as proxied by the independent board of commissioners had a significant negative impact on company value, profitability as proxied by return on assets had a significant positive impact on company value, and capital structure as proxied by the debt to equity ratio did not have a significant impact on company value had a significant negative impact on company value.
Hubungan Literasi Keuangan dengan Financial Behavior Pada Mahasiswa Ekonomi dan Bisnis Afysca Maharani Dyan Fystari; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1290

Abstract

Today, financial problems have become commonplace in everyday life. Many students have difficulty managing their finances. This is caused by a lack of financial literacy among students, the lifestyle of each individual, and the financial attitude of each student. The population of this research is all students from the Faculty of Economics and Business. The sample criteria are FEB students class 2020 – 2021. The sampling method that meets the criteria is purposive sampling which is carried out by distributing questionnaires via Google Form. The sample collected from distributing questionnaires was 275 data and only 272 data met the criteria and could be processed. Research analysis uses SEM PLS with Smart PLS software Version 4.0
Rahasia Kesuksesan Bisnis Property: Eksplorasi Pengaruh Firm Size, Struktur Modal dan Profitabilitas Suha Wulandari; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1291

Abstract

This study aims to examine the influence of firm size, capital structure, and profitability on the value of companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange from 2018 to 2022. The research population comprises 85 companies, with a sample of 48 companies selected using purposive sampling. The analysis was conducted using SPSS version 24 as the analytical tool. The results of the analysis indicate that capital structure and profitability have a significant positive impact on the company's value, while firm size has a significant negative impact.
Financial Behavior of Gen Z Students: Digital Lifestyle, FoMo, and Financial Literacy Dian Prawitasari; Ana Kadarningsih; Mubashir Ahmad
Solusi Vol. 23 No. 3 (2025): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v23i3.12359

Abstract

The financial behavior of Generation Z is now starting to become worrying. Generation Z is considered a generation that is highly skilled at utilizing digital technology in every online shopping activity so that it tends to be consumptive in daily activities. Generation Z is not yet able to manage finances so that it increases consumptive behavior that will be detrimental to finances in the future. This study aims to examine the factors that influence the financial management behavior of Generation Z, especially students. The factors to be studied include financial literacy, digital lifestyle and fear of missing out in influencing financial management behavior. Data processing uses SEM-PLS analysis with SmartPLS Version 3.2.8 as an analytical tool. The population of this study is Generation Z students who are studying in the city of Semarang. The sample of this study is Generation Z who are still students, amounting to 147 people. The results of this study state that financial literacy has a positive significance on the financial behavior of Generation Z, especially students. Meanwhile, the variables of fear of missing out and digital lifestyle have no influence on financial management behavior in Generation Z who are still students. The results also show that financial literacy is an absolute factor that influences the financial behavior of Generation Z students
Co-Authors Afysca Maharani Dyan Fystari Afysca Maharani Dyan Fystari Alifia Firmanda Firdaus Amjad Ali Amjad Ali Andreas Kristian Bayu Dwi Chayono Annatalia Annatalia Artha Febriana Arum Puspita Sari Asna Shofia Defi Istiani Delila Nasywa Ramananda Devi anggraeni Dian Prawitasari Diana Uffiah Diana Uffiah Dimas Dwiky Putranto Dimas Prasetiyo Dita Sobiroh Dita Sobiroh Dwi Eko Waluyo Edna Iyyana Mizkiya Endang Setyowati Endang Setyowati Faisal Khan Fakhmi Zakaria Farros Abyan Al Malik Fathya Anindita Fia Aurelia Andian Firda Rismadhani Godham Eko Saputro Hendri Hermawan Adinugraha Herry Subagyo I Gusti Bagus Wiksuana Izza Fauziah Izzah Kholilah Izzah Kholilah Julia Safitri Maaz Ud Din Maaz Ud Din Maaz Ud Din Maaz Ud Din Marselly Dewa Utama Masitha Fahmi Wardhani Mega Tri Candeni Mubashir Ahmad Nanda Budi Kurniasih Nenny Ariani Pingkan Ananda Ardiyanto Pradana Jati Kusuma Putri Sari Nuraini Ririh Dian Pratiwi Ririh Dian Pratiwi Sella Fahima Ariyani Sih Darmi Astuti Sri Rahayu Suha Wulandari Suha Wulandari Suhita Whini Setyahuni Tito Wira Eka Suryawijaya Tri Purwani, Tri Vicky Oktavia Vivi Noviana Yenny Ernitawati Yohan Wismantoro