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All Journal AKUNTABILITAS Jurnal Ilmu Pendidikan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomika dan Bisnis JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Environment and Sustainability Education Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi Kontemporer
Yona Octiani Lestari
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Physics Social Sciences Other

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The Influence of Good Corporate Governance on Financial Distress with Capital Structure as a Moderating Variable Hafidz, Ahmad Ridho; Lestari, Yona Octiani
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3553

Abstract

This study aims to determine the effect of Good Corporate Governance on Financial Distress with Capital Structure as a moderating variable. The population in this study were all Islamic Commercial Banks registered with the Financial Services Authority (OJK) in the 2014-2022 period and the sample was determined using Purposive Sampling Technique. The data analysis technique used is Multiple Linear Regression and Moderation Regression. The results of the study indicate that partially only the Size of the Sharia Supervisory Board and the Composition of Independent Commissioners have a significant negative effect on Financial Distress, while in contrast to Company Size which shows a significant positive effect on Financial Distress. However, Capital Structure is not able to moderate the relationship between Good Corporate Governance and Financial Distress.
Analisis Cost Volume Profit (CVP) Sebagai Alat Perencanaan Laba: Studi pada UMKM Keripik Q-Jho, Poncokusumo Malang Sultoni, Dimas; Yona Octiani Lestari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2292

Abstract

MSMEs are in a positive trend with their numbers continuing to increase every year. In determining the selling price of MSME products, they must manage and plan their finances efficiently. Q-Jho Chips MSMEs have never used cost volume profit analysis in planning their profits. CVP analysis will help Q-Jho Chips MSMEs to understand the relationship between production costs, production volume, selling price and profits generated. By understanding this relationship, Q-Jho Chips MSMEs can make smarter decisions regarding setting selling prices, optimal production volumes and cost control strategies. The research method used is a descriptive qualitative research method. The location of this research was carried out at the , Q-Jho Chips MSMEs . The data analysis method used in this research is descriptive with a case study approach. Furthermore, in 2024 Q-Jho Chips wants to increase profits by 5%, so a cost volume profit analysis is carried out. According to the calculations that have been made, it can be seen that the sales that must be made in 2024 are IDR 227,608,575 and generate a profit of IDR 96,442,521.
Implementasi E-Commerce Terhadap Efisiensi dan Efektivitas Usaha Kecil dan Menengah (Studi Kasus UMKM Kuliner di Jakarta) Shabrina Qauzilqist; Yona Octiani Lestari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.858

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi e-commerce terhadap efisiensi dan efektivitas operasional UMKM sektor kuliner di Jakarta. Desain penelitian yang digunakan adalah kuantitatif, dengan menggunakan data primer yang dikumpulkan dari 207 responden UMKM dan dianalisis dengan Structural Equation Modeling (SEM) melalui SmartPLS. Temuan penelitian menunjukkan bahwa implementasi e-commerce memiliki dampak positif yang signifikan terhadap efisiensi, seperti pengurangan biaya, penghematan waktu, dan pencatatan transaksi otomatis dan efektivitas, termasuk perluasan jangkauan pasar, peningkatan pengambilan keputusan, dan kepuasan pelanggan. Namun, penelitian ini terbatas pada UMKM di sektor kuliner di Jakarta dan tidak mencakup sektor atau wilayah lain. Penelitian ini memberikan wawasan asli dengan menerapkan Technology Acceptance Model (TAM) untuk secara khusus mengevaluasi pengaruh adopsi e-commerce terhadap kinerja UMKM, memberikan implikasi praktis bagi para pelaku UMKM dan pembuat kebijakan untuk meningkatkan literasi digital dan pemanfaatan e-commerce yang strategis.
Determinants of Religious Attitude and Financial Literacy on the Formation of University Students’ Financial Behavior Kusumadyahdewi, Kusumadyahdewi; Lestari, Yona Octiani; Uyun, Fitratul; Ramadhani, Farah; Kusuma, Candra Teja
Jurnal Ilmu Pendidikan Vol 31, No 2 (2025): December
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um048v31i2p318-327

Abstract

In the era of globalization and digital transformation, students as the nation's next generation face complex challenges in managing their personal finances. The ease of digital transactions through e-wallets and e-commerce platforms actually has the potential to increase consumer behavior if not balanced with adequate financial literacy. This study examines the influence of religious attitudes and financial literacy on the financial behavior of students at Maulana Malik Ibrahim State Islamic University of Malang. Using a quantitative approach with multiple linear regression analysis on 161 respondents, partial test results showed a highly significant influence between financial literacy and financial behavior (t = 13.985, p = 0.000 < 0.05). The partial test results of religious attitudes showed no significant effect on financial behavior (t = 1.541, p = 0.125 > 0.05). Unique findings revealed that, although students have a strong understanding of Islamic financial principles (ideological dimension score of 4.463), their practical implementation falls into the moderate category (financial recording score of 3.683). This disparity indicates that the internalization of financial literacy is still partial and has not yet reached the stage of comprehensive application, as emphasized in the Financial Services Authority (OJK) financial competency standards. This study contributes to the development of an integrative Islamic financial education model by emphasizing the importance of linking religious values with practical financial management skills. The F-test results indicate that the overall model is significant (F = 266.373, p = 0.000). Meanwhile, the coefficient of determination (Adjusted R Square) is 0.768, indicating that the combination of religious attitudes and financial literacy can explain 76.8% of the variation in students' financial behavior.
Does gender matter? A moderation analysis of renewable energy and sustainability performance in Indonesian higher education institutions Sulistiani, Dwi; Lestari, Yona Octiani; Kusuma, Yuanda
Journal of Environment and Sustainability Education Vol. 4 No. 2 (2026)
Publisher : Education and Development Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62672/joease.v4i2.165

Abstract

This study aims to provide empirical evidence on the influence of renewable energy (RE) on sustainability performance (SP), while also examining the role of gender in this relationship. A quantitative research method employing a survey technique was used with university lecturers in Indonesia as respondents. 232 samples were measured using random sampling which was processed using the SmartPLS 4.0 application. The results found a significant influence of renewable energy on sustainability performance. However, gender was not found to moderate the effect of renewable energy on sustainability performance. This study confirms that the success of renewable energy strategies in improving sustainability performance in universities depends not only on technology and investment, but also on gender diversity. In the context of sustainability research, gender socialization theory provides a robust theoretical foundation to support the argument that gender equality is a vital prerequisite for achieving equitable, inclusive, and sustainable development for all. Thus, this study makes a significant contribution to the literature on renewable energy, sustainability, and gender, offering new insights into the development of more inclusive and sustainable higher education policies. The results also confirm the relevance of public policies that link the sustainability agenda to gender equality in the higher education sector.
Co-Authors Aprilio Artanto Attamimi, Dafiq Fikri Aurel, Sofya Salwa Dwi Sulistiani Esy Nur Aisyah Fahzah Nur Aini Fitratul Uyun Hafidz, Ahmad Ridho Isnan Murdiansyah Kusuma, Candra Teja Kusuma, Yuanda Kusumadyahdewi, Kusumadyahdewi M. Fatkhur Rozi Nanik Wahyuni ‎ Ramadhani, Farah Shabrina Qauzilqist Sultoni, Dimas Widyaswara, Noerma