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All Journal AKUNTABILITAS JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA KEUNIS 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) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 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 Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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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.
INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP RETURN SAHAM DI PASAR PERDANA Yona Octiani Lestari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v2i1.135

Abstract

Financial statement and Non Financial statement need investor at initial market (IPO). The underpricing fenomenal in Initial Public Offering (IPO) is investor get positif return in initial market. The one is caused by asimetry informations in initial market. Investor need some informations, but the informations was getting prospectus informations only. And this research explain to test aboute financial statement and non financial statement to return in initial public offering. The sampling of research were 58 manufacturing and non manufacturing were listing in Bursa Efek Indonesia (Idx) at 2002-2004. Sampling method with purposive sampling. The ones must underpricing and prospectus statement full disclosure. The analyse used multiple regretions. To find relations of auditor reputations, guarantor reputation, old age company, equity percentage which on the market, ROA, leverage, industrial sector with initial return. Result of analysis indicate that there is two variable having an effect on significance to initial return that is emission guarantor reputation and auditor reputation. Assess significance T for the auditor reputation is 0.037 meaning significance at 5%. While result of test correlation indicate that emission guarantor reputation variable can explain initial return equal to 0.200 or equal to 20% positive to initial return. This result support research which have been done by Balvers ( 1998) that is emission guarantor reputation and auditor reputation have an effect on negativity significance to initial return. Value of significance T for the emission guarantor reputation is 0.044 meaning significance at  = 5%. Result of examination of this corellation indicate that emission guarantor reputation variable can explain initial return -0.306 or equal to 30.6% negative to initial return. Result of this research support research done by Carter and Dark ( 1992) that emission guarantor reputation, procentage share tender, old age company have an effect on negativity significance to initial return.
Do Green Finance and Green Innovation Enhance Sustainable Investment Decisions? Identifying The Pivotal Role of Artificial Intelligence Maya Novitasari; Syaiful Bahri; Dwi Sulistiani; Yona Octiani Lestari; Moawiah Alghizzawi
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.7440

Abstract

This quantitative study aims to empirically examine the effects of green finance and green innovation on sustainable investment decisions, as well as the role of artificial intelligence in moderating these relationships. The population consisted of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Purposive sampling was employed to select 427 companies for observation. Data were analysed using CEM panel data regression. The results reveal that both green finance and green innovation positively affect sustainable investment decisions, and artificial intelligence can moderate these impacts. The study findings offer valuable insights for companies operating in Indonesia’s non-cyclical consumer sector. Green innovation can be applied as a green finance policy to improve sustainable investment decisions. Furthermore, artificial intelligence can be used to strengthen the influence of green finance on sustainable investment decisions. This study, therefore, supports the triple bottom line and the Sustainable Development Goals, encouraging companies in Indonesia not only to focus on profits but also to increase their environmental awareness.
Co-Authors Aprilio Artanto Attamimi, Dafiq Fikri Dwi Sulistiani Esy Nur Aisyah Fahzah Nur Aini Hafidz, Ahmad Ridho Isnan Murdiansyah Kusumadyahdewi, Kusumadyahdewi M. Fatkhur Rozi Maya Novitasari Moawiah Alghizzawi Nanik Wahyuni ‎ Ramadhani, Farah Shabrina Qauzilqist Sultoni, Dimas Syaiful Bahri Widyaswara, Noerma