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All Journal Journal of Economic, Bussines and Accounting (COSTING) JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan Management Studies and Entrepreneurship Journal (MSEJ) Journal of Innovative and Creativity
Dian Saripujiana
Universitas Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH DIVIDEN PAYOUT RATIO, KEPEMILIKANINSTITUSIONAL, PROFITABILITAS, STRUKTUR ASET DAN FIRM SIZE TERHADAPKEPUTUSAN PENDANAAN Ida Suriana; Dian Saripujiana
Jurnal Bisnis dan Kewirausahaan Vol 11 No 1 Maret (2015): Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.644 KB)

Abstract

Penelitian ini menganalisis keputusan perusahaan tentang komposisi utang. Keputusan perusahaan tentang komposisi utang merupakan bagian penting perusahaan karena berhubungan dengan operasi. Tujuan penelitian ini menjelaskan dampak devidend payout ratio (DPR), kepemilikan institusional, profitabilitas, struktur aset dan ukuran perusahaan terhadap kebijakan utang perusahaan. Sampel penelitian ini terdiri dari 22 perusahaan non keuangan pada Bursa Efek Indonesia periode 2010 sampai 2013. Penelitian ini menggunakan regresi linear berganda untuk menguji hipotesis. Hasil penelitan ini menunjukkan bahwa variabel kepemilikan institusional, profitabilitas, dan struktur aset signifikan mempengaruhi kebijakan utang perusahaan dan mendukung hipotesis.
Survei Minat Studi Jurusan Akuntansi dan Kebutuhan Tenaga Kerja Akuntansi di Kalimantan Timur Dahyang Ika Leni Wijayani; Dian Saripujiana
Jurnal Bisnis dan Kewirausahaan Vol 16 No 3 (2020): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v16i3.2056

Abstract

Penelitian ini bertujuan untuk menganalisi seberapa besar minat studi siswa SMA/SMK/MA terhadap Program Studi Akuntansi dan juga melihat besarnya kebutuhan tenaga akuntan di lingkup Kalimantan Timur. Populasi dalam penelitian ini adalah siswa kelas XII SMA/SMK/MA dan perusahaan di Kota Balikpapan, Kota Samarinda, Kabupaten Kutai Kartanegara, Kabupaten Penajam Paser Utara dan Kota Bontang. Metode penelitian yang digunakan adalah metode deskriptif melalui survei dengan pendekatan cross sectional. Data diolah dengan menggunakan metode tabulasi frekuensi sederhana dengan microsoft excel dan diagram lingkaran. Dari 373 sampel siswa, sebanyak 30% memiliki minat studi pada D4 Akuntansi Perpajakan, sedangkan dari 50 responden perusahaan, 94% responden memiliki departemen khusus untuk akuntansi dan atau keuangan, serta sebesar 90% membutuhkan lulusan akuntansi untuk ditempatkan pada Departemen Akuntansi/Keuangan.
Modal Intelektual, Budaya Perusahaan dan Kinerja Keuangan pada Sektor Perbankan Indonesia Dahyang Ika Leni Wijayani; Aditya Achmad Rakim; Dian Saripujiana; Hasto Finanto
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 3, No 1 (2019): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v3i1.553

Abstract

This study examines whether intellectual capital and corporate culture affects financial performance in Indonesia. Data are drawn form 34 sample of publicly bank that listed in Indonesia Stock Exchange (IDX). Intellectual capital using VAIC method and the four type of corporate culture (collaboration oriented/COL, control oriented/CON, competition oriented/COM, dan creation oriented) using ATLAS.ti  following the bag of words by Fiordelisi & Ricci (2014). We find evidence that intellectual capital, collaboration oriented - culture (COL),  creation – oriented culture (CRE) are positevely related to financial performance. Competition – oriented culture (COM) is negatively related to financial performance, while the last type of corporate culture:  control – oriented culture (CON) is not relayed to financial performance.
INTEGRATING ESG METRICS INTO TRADITIONAL ACCOUNTING SYSTEMS: A FRAMEWORK FOR FUTURE PRACTICE Ia Kurnia; Ari Purwanti; Loso Judijanto; Aspiati A. Samiun; Dian Saripujiana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12381

Abstract

The integration of Environmental, Social, and Governance (ESG) metrics into traditional accounting systems has emerged as a critical area of focus for modern businesses aiming to balance financial performance with sustainable and ethical practices. This paper provides a comprehensive literature review on the evolution of ESG metrics and their relevance in accounting frameworks. Through the analysis of recent studies, it explores the challenges and opportunities associated with incorporating ESG factors into conventional accounting systems, including the impact on financial reporting, stakeholder engagement, and regulatory compliance. The review highlights key frameworks that have been proposed for integrating ESG into financial disclosures, such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). Furthermore, it examines how ESG integration can enhance corporate transparency, improve risk management, and align with long-term strategic goals. The paper concludes by proposing a framework for the future practice of ESG integration in accounting, outlining key areas for further research and development.
Dampak Adopsi Teknologi Akuntansi Digital terhadap Efisiensi Pelaporan Keuangan pada Perusahaan Rintisan (Startup) Irdawati Irdawati; Francisca Olivine Wardiyanti; Rumia Simanullang; Dian Saripujiana
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1232

Abstract

Startup sebagai bentuk usaha yang baru berdiri dan masih mencari model bisnis yang stabil, membutuhkan proses pelaporan keuangan yang efisien dan akurat untuk menunjang keberlanjutan operasional dan menarik minat investor. Tujuan penelitian ini untuk menganalisis Dampak Adopsi Teknologi Akuntansi Digital terhadap Efisiensi Pelaporan Keuangan pada Perusahaan Rintisan (Startup). Penelitian ini menggunakan pendekatan tinjauan pustaka (library research), yaitu metode pengumpulan data yang bersumber dari berbagai literatur ilmiah yang relevan dengan topik penelitian. Pendekatan ini digunakan untuk mengkaji secara mendalam teori, konsep, hasil penelitian terdahulu, serta perkembangan teknologi akuntansi digital dan implikasinya terhadap efisiensi pelaporan keuangan, khususnya dalam konteks perusahaan rintisan (startup). Berdasarkan hasil tinjauan pustaka yang telah dilakukan, dapat disimpulkan bahwa adopsi teknologi akuntansi digital memberikan dampak positif yang signifikan terhadap efisiensi pelaporan keuangan pada perusahaan rintisan (startup).
The Role Of Digital Wallet Transactions In Corporate Cash Flow Reporting Francisca Olivine Wardiyanti; Dian Saripujiana; Indah Zakiyah; Verawaty Verawaty
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10911

Abstract

This study aims to analyze the role of digital wallet transactions in corporate cash flow reporting using a literature review approach. The rapid development of financial technology (fintech) has transformed transaction mechanisms, with digital wallets emerging as a dominant payment method in modern business practices. However, this transformation presents challenges to traditional accounting frameworks, particularly in the recognition, classification, and reporting of cash flows. This research employs a qualitative method through a systematic literature review of relevant academic journals, professional reports, and accounting standards. The data are analyzed using content analysis techniques to identify key themes, including the characteristics of digital wallet transactions, classification issues, impacts on financial transparency, auditing challenges, and regulatory gaps. The findings indicate that digital wallet transactions differ significantly from conventional cash transactions due to their real-time processing, involvement of third-party intermediaries, and platform-based fund management. These characteristics create ambiguity in determining whether such transactions should be classified as cash, cash equivalents, or other financial assets. Additionally, while digital wallets enhance real-time financial monitoring and decision-making, they also introduce complexities in accounting systems, internal controls, and auditing processes. The study concludes that the increasing adoption of digital wallets necessitates the adaptation of accounting standards and practices. Clear and consistent regulatory guidance is required to ensure the transparency, reliability, and comparability of cash flow reporting. This research contributes to the literature by bridging the gap between fintech developments and financial reporting practices, offering insights for academics, practitioners, and regulators in addressing the challenges of digital financial transactions.
Co-Authors Aditya Achmad Rakim Ari Purwanti Aspiati Samiun Francisca Olivine Wardiyanti Hasto Finanto Ia Kurnia Ida Suriana Indah Zakiyah Irdawati Irdawati Loso Judijanto Rizki Istiawati Sunaryo Rumia Simanullang Verawaty Verawaty Wijayani, Dahyang Ika Leni