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All Journal Jurnal Pendidikan Akuntansi (JPAK) The International Journal of Accounting and Business Society AKRUAL: Jurnal Akuntansi Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada INVENTORY: JURNAL AKUNTANSI Jurnal Ipteks Terapan Journal of Maritime Empowerment Jurnal Akuntansi AKUNESA Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Jurnal Pendekar Nusantara
R.A. Widyanti Diah Lestari
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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Impact of Sales Volatility, Operating Cash Flow, and Leverage on Earnings Persistence via Slack Resources: Evidence from Indonesian Mining Firms (2013–2018) Salmayani, Salmayani; Puspita Dewi, Nolla; Diah Lestari, Widyanti; Wibisono, Chablullah
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Studi ini dimaksudkan untuk menelaah dampak dari instabilitas penjualan, perubahan arus kas operasional, serta tingkat leverage terhadap keberlangsungan laba perusahaan, dengan slack resources diposisikan sebagai variabel mediasi. Pendekatan penelitian yang digunakan bersifat kuantitatif, dengan mengaplikasikan analisis regresi data panel serta jalur (path analysis) untuk menguji hubungan antarvariabel. Sebanyak 138 sampel berasal dari data keuangan perusahaan tambang yang telah terdaftar pada Bursa Efek Indonesia (www.idx.co.id) dalam rentang tahun 2018 hingga 2023. Temuan penelitian ini mengindikasikan bahwa baik ketidakstabilan penjualan maupun variabilitas arus kas operasi tidak ditemukan pengaruh yang bermakna secara statistik terhadap slack resources. Sebaliknya, leverage menunjukkan efek negatif yang signifikan terhadap slack resources. Secara statistik, hanya slack resources yang terbukti berperan positif terhadap keberlanjutan laba. Selain itu, variabel volatilitas penjualan, fluktuasi arus kas, dan leverage tidak menunjukkan pengaruh secara langsung maupun melalui jalur tidak langsung terhadap persistensi laba dengan perantara slack resources.
Strategi Nilai Perusahaan di Tengah Risiko Bisnis: Peran Moderasi Risiko Terhadap GCG, CSR, Kinerja Keuangan, dan Ukuran Perusahaan Ningsih, Ningsih; Diah Lestari, Widyanti; Robin, Robin
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

The purpose of this study is to examine whether the role of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, and company size  has an impact on business assessment and risk, and whether  this can be seen if the moderating variable is used as a link. The period used is from 2019 to 2023. The sample was taken from transportation and logistics companies listed on the Indonesia Stock Exchange using STATA software. Data processing used a quantitative approach, multiple linear regression analysis, and moderation regression. The results indicate that company size has no significant impact, while GCG, CSR, and KK have a significant positive impact. Overall, the impact of these four variables is significant, with an R² value of 44.67%. When business risk is added as a moderating variable, the adjusted R² value increases to 60.74%, which means that business risk strengthens the existing model. Business risk proves that the relationship between CGC and company value produces negative moderation, while CSR and company value produce positive moderation.
Peran Struktur Modal terhadap Profitabilitas dengan Good Corporate Governance (GCG) sebagai Variabel Moderasi Waruwu, Merniwati; Satriawan, Bambang; Sumantri, Sumantri; Diah Lestari, R.A. Widyanti
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

In this study Good Corporate Governance (GCG) as a moderation variable between capital structures to profitability in BEI, that is the goal for this analysis. Debt Asset Ratio (DAR) and Debt to Equity Ratio (DER) are used as capital structure gauges, while Return On Asset (ROA) is used to measure profitability. Indicators such as Audit Committee, Managerial Ownership, Institutional Ownership and Independent Commissioner are four GCG indicators. The technique for the use of the sample is purposive sampling with the amount studied by 12 banks, secondary data with which analysis using 17 stata. The result is significant positive measurement indicated by DAR to ROA, the positive result is not significant shown DER to ROA. Independent Commissioner strengthens and significant between DAR against ROA, and also weakens insignificant between DER against ROA. Other GCG indicators cannot moderate.
Transparansi Atau Manipulasi? Menggali Praktik Manajemen Laba dalam Laporan Keuangan Perusahaan Diah Lestari , R. A. Widyanti
Zona Manajerial: Program Studi Manajemen (S1) Vol 15 No 2 (2025): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/zonamanajer.v15i2.2051

Abstract

This research aims to explore the factors influencing earnings management practices and their implications for the quality of financial reporting and corporate reputation. Using a Systematic Literature Review (SLR) methodology, the study synthesizes findings from various existing studies on earnings management, agency theory, and signaling theory. The results indicate that earnings management can improve short-term financial outcomes but has long-term consequences on credibility and trustworthiness, which may undermine investor confidence. The study concludes with recommendations for companies to balance stakeholder expectations with the need to maintain transparent and reliable financial reporting systems to ensure long-term sustainability and corporate integrity.
Determination Leadership Spiritual, Culture Organization, Competence, Service on Religious Performance Through Spiritual Motivation Harianto, Harianto; Wibisono, Chablullah; Lestari, RA Widyanti Diah
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p243-254

Abstract

Introduction/ Objectives: Study This aim for know spiritual leadership , culture organization , competition , service to religious performance through spiritual motivation . Methods: Method Which used in study This is method mixed Methods. This research combines two existing forms of research: qualitative and quantitative. The research method uses a causal model survey using path analysis techniques. Results: The results show that spiritual leadership determinate significant to spiritual motivation on private hospital of lhokseumawe city, aceh province .organizational culture, competence, service. the next results show that spiritual leadership, organization culture, service, spiritual motivation determinate significant to religious performance on private hospital of lhokseumawe city, aceh province. and the last results show that spiritual leadership, organtization culture, competence, and service determinate significant to religious performance through spiritual motivation on private hospital of lhokseumawe city, aceh province. Conclusion: Based on conclusion which obtained from this study, there is some suggestions that can made into reference for increase performance religious Private Hospital Nurses in Lhokseumawe City, Aceh Province. Suggestions for Spiritual Leadership and Spiritual Motivation, namely with push training program development spiritual leadership for leader at home pain to strengthen spiritual motivation of employees. Spiritual Leadership and Religious Performance are: provide a platform or forum for leaders and employees for share practice best related spiritual performance in environment Work.
Improving Tax Compliance Through E-Filing as a Moderating Variable Beni Hartono; R.A. Widyanti Diah Lestari
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

The research was conducted to examine how tariffs, sanctions, and awareness affect compliance and e-filing as a moderator. This study is included in the quantitative model. The population includes educators at a foundation engaged in education in Batam City. Purposive sampling based on specific criteria was used, resulting in 171 respondents. Data analysis used SmartPLS version 4.0.9 for the measurement model, structural model, and model goodness. The study shows that tariffs, sanctions, and awareness positively and significantly affect tax compliance. However, e-filing does not strengthen the effect of tariffs on compliance. In addition, the results show that e-filing has the ability to increase the effect of awareness and sanctions on compliance.
Factors That Detect Fraud Accounting With Time Pressure As Moderation in Educational Units in Indonesia Nestiti, Indri Gemi; Robin; Lestari, R. A. Widyanti Diah
Jurnal Akuntansi Vol 14 No 01 (2025): AKUNESA (September 2025).
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n01.p155-170

Abstract

Fraud in the field accountancy is actions taken​ Because existence intention or desire For get profit from circumstances , which then result in occurrence manipulation in report finance , as well as practice corruption or abuse assets . The meaning of studies This is evaluate elements that provide impact on fraud accountancy with pressure time as moderating factors in institutions​ education in Indonesia. Approach quantitative implemented as method research , while method survey utilized as method For take sample . Data collected with Distributed 120 questionnaires . Data analysis used the SmartPls program . According to results testing that has been implemented , researchers identify that strength system internal control and values organization influence action cheating accounting . On the other hand , the balance reward as well as personal ethics​ own effect against accounting fraud . Furthermore results other show that pressure time No can moderate variables suitability compensation , ethics personal , efficiency system control , institutional culture to deviation reporting . Based on assessment R2 value , Compensation influence occurrence fraud accounting , ethics individual , effectiveness internal control , as well as culture organization , with pressure time play a role as moderator variables that provide contribution of 21.7%. While 78.3% of the influence from contribution outside .
The Influence of Financial Performance and Macroeconomic Factors on Price to Book Value in Property and Real estate Companies in Indonesia Pardede, Abet Alpha; R.A. Widyanti Diah Lestari; Nolla Puspita Dewi; Sumantri
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

The objective of this research is to assess the contribution of several financial indicators on market valuation of the firm. The company's financial setup is represented as quantified by the proportion of debt to equity, through the Equity Ratio (DER). A company's liquidity is reflected through the Current Ratio (CR), while profitability is indicated as Return on Equity ((ROE). The effects of these financial indicators on firm valuation are analyzed using Price to Book Value (PBV) as an indicator of market valuation. Additionally, this analysis looks into the importance of inflation functioning as an interaction variable that may affect the interactions among those financial metrics. The analysis draws upon data from 52 companies operating spanning the property and real estate market, whose shares were actively traded on the national trading exchange of Indonesia during the 2019–2023 period. The analytical framework employs panel data regression utilizing the Random Effect Model (REM), supported by interaction testing to evaluate moderation effects. The findings reveal that DER exerts a positive and statistically substantial effect on Price to Book Value, particularly for firms categorized as undervalued. In contrast, CR exhibits a negative effect, while ROE does not show a significant correlation with the company’s value. Moreover, inflation serving as a moderating factor in the relationship among financial ratios and the value of undervalued firms.
Quality Drivers of Local Government Financial Reports: Examamining the Moderating Role of Information Technology in Bintan Regency Giantoro Rudiman; Chablullah Wibisono; Bambang Satriawan; R.A Widyanti Diah Lestari; Adi Budiarso
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

The assessment results of government financial statements in Indonesia remain a concern for academics, practitioners, and researchers. Although the WTP opinion is the highest rating from the Indonesian Audit Board on Local Government Financial Statements, problems persist, such as errors in presentation that do not comply with SAP, weak internal control systems (SPI), and recurring findings despite follow-up actions outlined in the TLRHP report. The achievement of WTP reflects the quality of financial reports prepared by central and regional governments, yet challenges remain in ensuring consistency and compliance. This study aims to examine the influence of SAP implementation, human resource quality, and SPIP on the quality of local government financial reports, with information technology as a moderating variable, focusing on Bintan Regency. Using a quantitative method supported by descriptive analysis and data triangulation, data were obtained through questionnaires and interviews with 140 respondents from 39 regional agencies. Smart PLS Version 4.0 software was applied for analysis. The results show that SAP, SPIP, and information technology positively and significantly affect the quality of LKPD in Bintan Regency. In contrast, human resource quality has a negative and insignificant effect. Moreover, information technology moderates the effect of SAP on LKPD quality but does not moderate the influence of human resource quality and SPIP.
SOSIALISASI PAJAK PENGHASILAN PPH UNTUK UMKM Ngaliman, Ngaliman; Titik Windayati, Diana; Sumarman, Benni; Diah Lestari, Widyanti; Kurniawati, Ely; Auzar, Silvia; Yantri, One
Jurnal Pendekar Nusantara Vol. 3 No. 2 (2026): FEBRUARI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i2.2078

Abstract

Kegiatan sosialisasi pajak penghasilan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) dilaksanakan sebagai bagian dari upaya peningkatan kesadaran dan pemahaman pelaku usaha terhadap kewajiban perpajakan. Dalam kegiatan ini, diberikan penjelasan terkait kewajiban pajak penghasilan (PPh) Final UMKM, ketentuan tarif, cara pelaporan, dan pembayaran pajak secara daring. Kegiatan ini diikuti oleh 50 pelaku UMKM dari berbagai sektor usaha di RT 002/RW 007 Teluk Mata Ikan, Kelurahan Sambau-Nongsa Kota Batam. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap aspek perpajakan, khususnya PPh Final UMKM. Sosialisasi ini diharapkan dapat mendorong kepatuhan pajak serta memperluas basis pajak nasional.
Co-Authors Adi Budiarso Agustina Fitrianingrum Angelina Eleonora Anny Widiasmara Auzar, Silvia Baehaqi BAMBANG SATRIAWAN Beni Hartono Benni Sumarman Chablullah Wibisono Dewi, Nolla Puspita Dina Rahayu Eleonora Rumengan, Angelina Ely Kurniawati Giantoro Rudiman Harianto Harianto Herlina Suciati Irianto , Gugus Iskandar Itan, Iskandar Najla, Nabilla Aqiilah Nestiti, Indri Gemi Ngaliman, Ngaliman Nicha Suwalla NINGSIH, NINGSIH Novriyandra, Devan Nuraini, Lia Nurhatisyah Pardede, Abet Alpha Prasetiasari, Christiani Prasetyasari, Christiani Rina Shahriyani Shahrullah Risnawaty Robin Robin Robin, Robin Roekhudin, Roekhudin Salmayani, Salmayani Satriawan, Bambang Sharon, St. Salmah Sumantri Sumantri Sumarman, Benni Susanti Susanti Syamsul Bahri Waruwu, Merniwati Windayati, Diana Titik Yantri, One Yudi Pratama Yulia Arfanti