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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi MAGNA MEDICA: Berkala Ilmiah Kedokteran dan Kesehatan JOURNAL OF SCIENCE AND SOCIAL RESEARCH EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Pengabdian kepada Masyarakat Nusantara Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Riset Akuntansi dan Auditing JIMAKUKERTA National Conference on Applied Business, Education & Technology (NCABET) Eastasouth Journal of Impactive Community Services Journal of Social Science Klabat Accounting Review Najwa Ghaitsa: Islamic Education Journal Jurnal Economic Edu Jurnal Solusi Masyarakat (JSM) Accounting Journal of Ibrahimy (AJI) Journal of Social Work and Science Education JUTRIANCE E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal Business, Management and Innovation Review JURDIASRA Asmara BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Intellectual Capital, Jurnal Akuntansi Kontemporer Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Rina Yuniarti, Rina
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PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Yuniarti, Rina
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 1, No 1 (2016): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v1i1.855

Abstract

The relevant and good financial report have the role to minimize the needs conflicts between companies and common stock holder and able to increase the value of companies and the common stock holder itself. The timeliness is an important factor in presenting an relevant information. This research is aimed to know the influence of liquidity, company scale and the reputation of Public Accountant Office (KAP) toward the timeliness of financial report. The population of this research are cigarretes and cosmetics companies which are listed in Indonesia Stock Exchange consist of six companies. The sample in this research was taken by using purposive sampling technique. The method in analyzing the data used in this research was a regression logistic test. The results of this research showed that the liquidity did not influence the timeliness of financial report. The company scale influence the timeliness of financial report. The reputation of Public Accountant Office (KAP) influence the timeliness of financial report.Keywords: Timeliness, Liquidity, Company Scale, Reputation of Public Accountant Office (KAP)
Pengaruh Green Innovation dan Carbon Emission Disclosure terhadap Kinerja Keuangan dimoderasi Gender Diversity Putri, Mulya Rizki; Yuniarti, Rina; Junaidi, Ahmad
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2802

Abstract

This study aims to examine the moderating role of gender diversity in the relationship between green innovation, carbon emission disclosure (CED), and financial performance. A quantitative approach was applied using secondary data from financial and sustainability reports of high-profile and low-profile companies listed on the Indonesia Stock Exchange (IDX) during 2023–2024. From a population of 738 firms, 177 were selected through purposive sampling, yielding 354 observations. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with WarpPLS 7.0. The results reveal that green innovation and CED have a positive and significant effect on financial performance, reflected in improved cost efficiency, reputation, sustainable financing access, and stakeholder trust. Furthermore, gender diversity strengthens the impact of green innovation and CED on profitability and corporate legitimacy. These findings highlight the importance of integrating sustainability strategies with balanced gender representation on boards to enhance financial performance and ensure long-term corporate sustainability. Practically, the study suggests that companies should reinforce green innovation, environmental disclosure, and gender diversity as synergistic strategies to achieve optimal performance.
Exploring COVID-19 Vaccine’s Adverse Event Following Immunization on educational staff at the Faculty of Medicine Muthmainah, Noor; Skripsiana, Nika Sterina; Aprilia, Gita Rizky; Rahmiati, Rahmiati; Yuniarti, Rina
MAGNA MEDIKA Berkala Ilmiah Kedokteran dan Kesehatan Vol 12, No 2 (2025): AUGUST
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/magnamed.12.2.2025.104-123

Abstract

Background: COVID-19 was declared a global pandemic on March 11, 2020. Vaccination is one of the efforts to prevent and treat COVID-19. One thing that needs to be considered in the COVID-19 vaccination is the emergence of Adverse Event Following Immunization (AEFI). The reactions after vaccination can be local, systemic, or other.Objective: This study aimed to depict the AEFI of the COVID-19 vaccine on educational staff, Faculty of Medicine, ULMMethods: This study was a retrospective descriptive study with a cross-sectional approach using primary data in the form of a questionnaire given directly to the respondents. This research was conducted in October-November 2022 at the Faculty of Medicine, ULM.Results: The results showed that 84.4% of the respondents experienced AEFI in the first vaccination dose.  The AEFIs were most experienced by groups of 41-50 years (36.84%), females (65.79%), S1 (55.26%), and the Sinovac vaccine type (84.21%). Besides, for the second dose, 77.8% respondents experienced AEFI. Most AEFIs were experienced by the group of 20-30, 31-40, and 41-50 years (31.43%), female (71.43%), S1 (57.14%), and the Sinovac vaccine type (80%). The most common symptom was pain at the injection area (48.89%). The onset was most often on the first day (48.89%), and it took 1-2 days, with 35.5% as the response to the first dose and 26.6% for the second dose.Conclusion: Most of the AEFIs in the first vaccination dose were experienced by the 41-50-year-old group. Meanwhile, the second vaccination dose was administered to groups of 20-30, 31-40, and 41-50. The AEFI occurred most often in females, S1, and the Sinovac vaccine type. The most common AEFI symptom was pain at the injection site, followed by drowsiness and fatigue. The most AEFI cases were on the first day, and the duration was 1-2 days.
Pengaruh GCG dan Green Accounting terhadap Pengungkapan CSR Dimediasi Kinerja Keuangan Cindi Fatika; Rina Yuniarti; Mirra Sri Wahyuni
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.18

Abstract

The aim of this research is to empirically evaluate GCG and green accounting on CSR disclosure mediated by financial performance. The data used in this research is secondary data originating from the annual reports of mining companies listed on the Indonesia Stock Exchange (BEI) for 2012-2022. The number of samples collected using purposive sampling technique was 4 companies. The data analysis technique in the research uses the SEM-PLS program which is processed with WarpPLS 7.0. The research results show that Good Corporate Governance (GCG), which is proxied using the independent board of commissioners variable, has a negative effect on CSR disclosure, , green accounting has a positive effect on CSR disclosure, financial performance cannot mediate the influence of the independent board of commissioners on disclosure. CSR, financial performance cannot mediate the influence of the audit committee on CSR disclosure, financial performance cannot mediate the influence of green accounting on CSR disclosure.
Struktur modal dan kepemilikkan asing terhadap agresivitas pajak perusahaan manufaktur di Indonesia Junaidi, Ahmad; Harini, Ririn; Yuniarti, Rina; Sumarlan, Ahmad
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.925

Abstract

This study aims to determine the effect of capital structure and foreign ownership on corporate tax aggressiveness in food and beverage companies listed on the IDX. Tax aggressiveness is the dependent variable The independent variable, while foreign ownership is the independent variable. This type of research is quantitative with secondary data sources obtained from annual reports and financial reports on the Indonesia Stock Exchange. The population in this study is 30 food and beverage companies listed on the IDX for 2018-2020. The sample is 27 companies obtained by the purposive sampling method. Data were analyzed using SPSS software version 26. The result showed that capital structure has a negative and significant effect on tax aggressiveness and foreign ownership has a positive and significant impact on tax aggressiveness. To get better results, further research can add other variables, use companies other than manufacturing, and extend the research period.
Peran gender pada pengaruh kompetensi dan independensi terhadap kualitas audit di BPKP Perwakilan Bengkulu Riswandi, Pedi; Yuniarti, Rina; Junaidi, Ahmad
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i2.1190

Abstract

Inspektorat sebagai auditor intern pemerintah berperan penting sebagai fungsi pemantauan dalam mewujudkan pemerintahan yang bebas dari korupsi, kolusi, dan nepotisme. Kualitas audit menjadi dasar penilaian dalam pengawasan yang telah dilakukan oleh aparat pemeriksa.Tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi dan independensi terhadap kualitas audit dimoderasi gender. Kualitas audit adalah kemampuan mendeteksi dan melaporkan kesalahan material dalam laporan keuangan. Populasi dalam penelitian ini adalah auditor BPKP perwakilan Bengkulu berjumlah 82 orang. Sampel penelitian ini berjumlah 55 orang. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner. Pengujian variabel penelitian menggunakan metode Partial Least Square dengan menggunakan program WarpPLS 7.0. Hasil penelitian menunjukkan bahwa kompetensi dan independensi berpengaruh positif signfikan terhadap kualitas audit, semakin tinggi kompetensi dan independensi makan akan semakin baik kualitas audit yang dihasilkan lebih berkualitas dan dipercaya dan gender tidak memoderasi pengaruh kompetensi dan indepedensi terhadap kualitas audit. Hal ini menunjukkan keberadaan gender belum mampu memperkuat pengaruh kompetensi dan independensi terhadap kualitas audit.
Strategic management accounting: teknologi informasi dan kinerja perguruan tinggi Yuniarti, Rina; Junaidi, Ahmad; Riswandi, Pedi; Bahrun, Khairul
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i2.1204

Abstract

Perguruan tinggi berperan dalam menciptakan sumber daya manusia yang handal dan mampu bersaing skala nasional maupun internasional. Sumber daya manusia yang menunjang kemajuan suatu bangsa dibidang ekonomi, sosial dan budaya, sehingga perguruan tinggi sangat berkonstribusi terciptanya sumber daya manusia handal dan berdaya saing regional dan global. Tujuan penelitian ini adalah menguji pengaruh teknologi informasi terhadap kinerja perguruan tinggi dimediasi strategic management accounting. Variabel dependen dalam penelitian ini adalah kinerja perguruan tinggi, variabel mediasi adalah strategic management accounting dan variabel independen adalah teknologi informasi. Jenis data dalam penelitian ini adalah data primer berupa kuesioner yang dibagikan secara online. Populasi dalam penelitian berjumlah 84 dan Sampel penelitian berjumlah 60 responden dengan teknik pengambilan sampel menggunakan sampel jenuh. Teknik analisis data menggunakan SEM PLS diolah dengan WarpPLS 7.0. Hasil penelitian menunjukkan bahwa teknologi informasi berpengaruh positif signifikan terhadap kinerja perguruan tinggi, teknologi informasi berpengaruh positif signifikan terhadap strategic management accounting dan strategic management accounting memediasi penuh pengaruh teknologi informasi terhadap kinerja perguruan tinggi.
Pengaruh Gender Diversity Dan Green Accounting Terhadap Pengungkapan CSR Pada Perusahaan LQ45 Tahun 2015-2022 Pratama, Andino; Yuniarti, Rina; Junaidi, Ahmad
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2206

Abstract

The aim of the research is to determine the effect of gender diversity and green accounting on CSR disclosure in LQ45 companies from 2015 to 2022. This research is included in the quantitative research category. The company population that is the focus of this research is the LQ45 companies listed on the Indonesia Stock Exchange between 2015 and 2022. There are 45 companies included in this research population. The total number of samples used was 9 companies with a total of 72 observations, which were selected based on the purposive sampling method. Gender diversity as measured by dummy variables and green accounting as measured by PROPER are independent variables in this research. The control variable, displayed by company size, is measured using size. What is meant by the dependent variable is to reveal the company's CSR which is measured using GRI 4 guidelines. Data collection is carried out using the documentation method. The data used comes from secondary sources obtained through annual reports and company sustainability reports which can be accessed via the website www.idx.co.id and the official websites of each company. The testing technique used is the panel data regression method. Eviews 12 is software used to process data in testing research samples. In data testing, the probability methods used include descriptive statistical analysis, model selection test, classical assumption test, and hypothesis testing. "The model selection in this research used the Chow test, Hausman test, and LM test, with the results selecting the common effect model." The results of this research reveal that gender diversity does not have a significant influence on the level of CSR closure, while green accounting has a positive and significant influence on the level of CSR closure in LQ45 companies from 2015 to 2022.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Andino Pratama; Rina Yuniarti; Ahmad Junaidi
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.75

Abstract

This study aims to examine the Effect of Good Corporate Governance on firm value in mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study consisted of 71 companies. The sample technique selected based on certain criteria using purposive sampling was 15 companies.This research is a quantitative research with secondary data. The data analysis technique uses multiple linear regression analysis which is processed using the SPSS (Statistical Product And Service Solution) application. Methods of data collection using data documentation.The partial results show that managerial ownership has a negative and significant effect on firm value, institutional ownership has a negative and significant effect on firm value, independent board of commissioners has a positive and insignificant effect on firm value.
Intellectual Capital Disclosure, Kinerja Keuangan Dan Nilai Perusahaan Adi Reso Sentono; Rina Yuniarti
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the effect of intellectual capital disclosure and financial performance on company value in manufacturing companies in 2017–2021. The population in this study consists of 193 manufacturing companies on the IDX during 2017–2021, which were selected based on certain criteria using purposive sampling. The research sample consists of 55 companies with an observation period of 5 years, so there were 275 research sample observations. The type of research conducted in this study was a quantitative descriptive study. The data analysis technique uses panel data regression, which is processed using Eviews. The results of this study indicate that intellectual capital disclosure has a negative and significant effect on company value, while financial performance (ROA) has no effect and is not significant on company value.
Co-Authors Adi Reso Sentono Adio Peratama Adriadi, Rekho Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ainun Nisak, Nuril Andino Pratama Apridiansyah, Yovi Aprilia, Gita Rizky Ar Rahman, Muhammad Hafiz Arianto, Tezar Arieska, Yuan Virga Septa Bahrun, Khairul Budi Astuti Budi Astuti Chris Santi Oktavia Cindi Fatika Darmi, Anita Setiani David Chandra Deby Deby Diah Khairiyah Diah Khariyah Dwi Okta Nurkhofifah Eko Sugiyanto Ekowati, Sri Eti Arini Eva Desembrianita Febriani, Dwinda Finthariasari, Meilaty Gatot Wijayanto Gunawan Gunawan Herdianto Herdianto Hernadianto Hernadianto, Hernadianto Intan Cristuin Monica Intan Suwidya Jandipa Loparis Johari, Bima Khairul Bahrun Kusuma, Merta Lia Puspitas Sari Lisdayanti, Septina Lubis, Elfahmi Marini Marini Marini Meilaty Finthariasari Merri Sri Hartati Mirra Sri Wahyuni Mirra Sriwahyuni Moh. Zainal Fanani, Moh. Zainal Muchlis Muchlis Mukadar, Amir Muthmainah, Noor Nadia Anisah fauziah Nadya Nur Wulandari Nensi Yuniarti Zs Nensi Yuniarti. Zs Nisak, Nuril Ainun Octania, Ravika Okta Amiko Naka Onsardi, Onsardi Pedi Riswandi Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Pitra, Ahmad Pratama, Andino Putri, Mulya Rizki Rahayu Puji Astuti Rahmat Jumri Rahmiati Rahmiati Ramdhan Kurniawan Ranidiah, Furqonti Ratna Wili reso sentono, adi Rifqo, Muhammad Husni Rio Saputra Ririn Harini Riswandi Pedi Rizki Pratama Rizky Faizal Anwar Salsa, Zahra Saroni, Saparudin Setiawati, Sindi Setiorini, Hesti Shoimah, Dyah Nafidatus Skripsiana, Nika Sterina Sri Ekowati Subandrio Subandrio Sugiyanti, Kholifah Sumarlan, Ahmad Surya Aprianti Surya Suwandana, I Made Adi Ummul Khair Uswatun Hasanah Wili, Ratna Witri Gustina Wulandari, Yohana Putri Yudha, Romadhona Kusuma Yudi Partama Putra Yuliana Yuliana Yulinda, Ade Tiara Yusmaniarti