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All Journal JDM (Jurnal Dinamika Manajemen) Economic Education Analysis Journal EBSJ Proceeding of National Conference on Accounting & Finance Enrichment : Journal of Management JIEB : Jurnal Ilmiah Ekonomi Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Edunomics Journal AKSELERASI: Jurnal Ilmiah Nasional Jurnal Abdimas Sangkabira Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) EJOIN : Jurnal Pengabdian Masyarakat JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Journal of Economics and Management Scienties Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE Inspirasi: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis
Monica Rahardian Ary Helmina
Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Effect of Ordo in Assessment of Financial and Non-Financial Information Helmina, Monica Rahardian Ary; Ghozali, Imam; Isgiyarta, Jaka; Sutomo, Ibnu
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.22554

Abstract

This research focuses on investor decision making on information provided by the company. Belief-adjustment models emphasize the order of presentation of information. Order effects occur when decisions made by individuals differ after receiving evidence in a different order. In order of evidence, the characteristics of the evidence are mixed between confirmative (positive) information and unconfirmed (negative) information.The participants of this study are investors who have investment accounts. The design of the 2x4 experimental method is divided into analysis of factor 2 (presentation pattern) x 4 (information value), which aims to test that the presentation of information in step by step (SBS) will have a better impact than end of sequence (EOS). There are 8 combinations of instruments contain patterns and information values that are used as a source of stock valuation. ANOVA analysis is used for this study. The results showed that there was an effect of the pattern of information delivery in investment decision making when the SBS and EOS disclosure patterns in hypothesis 1 and hypothesis 2. The results of hypothesis 3 did not support the belief adjustment model theory.
Environmental Cost Allocation Model: Sustainability Local City in Indonesia Utaminingsih, Nanik Sri; Pramono, Maylia; Prastiwi, Andri; Hernawati, Retno Indah; Helmina, Monica Rahardian Ary
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77140

Abstract

This study aims to test a model for determining environmental cost allocation in local governments in Indonesia. Factors that are expected to contribute to this cost allocation determination model include gross regional domestic product, investment, population and local revenue. The population in the study were districts in Central Java province totalling 35 districts. The data analysis used in this study is a mediation regression model. This study uses quantitative data, where the data used in the study are obtained from the financial statements of each district in Central Java Province and the regional revenue and expenditure budgets of each district in Central Java Province. The results of this study prove that there is an influence of gross domestic product, population and local revenue on the determination of total environmental costs. However, investments made by local governments have no effect on the allocation of environmental costs that have been determined.
FAKTOR-FAKTOR YANG MEMENGARUHI TRANSPARANSI ANGGARAN BERBASIS WEBSITE: STUDI PADA PEMERINTAH PROVINSI DI INDONESIA Mutma’innah, Siti; Nor, Wahyudin; Helmina, Monica Rahardian Ary
AKSELERASI: Jurnal Ilmiah Nasional Vol 7 No 3 (2025): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v7i3.1470

Abstract

Transparansi anggaran berbasis website pemerintah provinsi merupakan bagian penting dari upaya mewujudkan tata kelola yang akuntabel. Namun, tingkat keterbukaan antar provinsi masih bervariasi. Penelitian ini menganalisis pengaruh belanja daerah, media coverage, dan tingkat kesejahteraan masyarakat (PDRB) terhadap transparansi anggaran berbasis website, serta menilai peran tingkat pembangunan teknologi informasi dan komunikasi (TIK) sebagai variabel moderasi. Penelitian menggunakan data 34 provinsi selama 2014-2023 (340 observasi) dan dianalisis dengan Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa media coverage dan PDRB berpengaruh signifikan terhadap transparansi anggaran digital, sedangkan belanja daerah tidak berpengaruh signifikan. TIK terbukti memperkuat pengaruh media coverage, namun tidak memoderasi pengaruh belanja daerah maupun PDRB. Temuan ini menegaskan bahwa infrastruktur teknologi tidak otomatis meningkatkan transparansi, karena keberhasilan transparansi digital bergantung pada komitmen organisasi, kesiapan SDM, dan budaya birokrasi.
PENGUATAN LITERASI FINANCIAL TECHNOLOGY UNTUK MENDUKUNG INKLUSI KEUANGAN DIGITAL Mutmainah Mutmainah; Monica Rahardian Ary Helmina; Alfian Alfian; Fahmi Rizani
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3150

Abstract

Perkembangan financial technology (fintech) telah mendorong perluasan akses layanan keuangan digital di berbagai kalangan, termasuk pelajar. Namun, peningkatan penggunaan layanan tersebut belum selalu diikuti oleh tingkat literasi fintech yang memadai. Kondisi ini berpotensi menimbulkan risiko seperti penyalahgunaan data pribadi, penipuan digital, serta pengambilan keputusan keuangan yang kurang tepat. Oleh karena itu, diperlukan upaya edukasi untuk meningkatkan literasi fintech agar penggunaan layanan keuangan digital dapat dilakukan secara aman dan bertanggung jawab. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi fintech siswa SMKN 1 Banjarmasin melalui pendekatan pembelajaran partisipatif. Kegiatan dilaksanakan melalui tahapan identifikasi kebutuhan, penyusunan materi, pelatihan literasi fintech, diskusi interaktif, serta evaluasi menggunakan pre-test dan post-test. Peserta kegiatan berjumlah 30 siswa Kompetensi Keahlian Akuntansi dan Keuangan Lembaga. Hasil evaluasi menunjukkan adanya peningkatan literasi fintech yang signifikan, dengan rata-rata nilai pre-test sebesar 72,50 meningkat menjadi 92,50 pada post-test, atau mengalami kenaikan sebesar 27,58%. Selain itu, sebanyak 93% peserta memberikan penilaian positif terhadap kegiatan yang dinilai mudah dipahami, relevan, dan bermanfaat dalam meningkatkan pemahaman penggunaan layanan keuangan digital. Temuan ini menunjukkan bahwa pendekatan partisipatif efektif dalam meningkatkan literasi fintech dan mendukung penguatan pemahaman siswa dalam penggunaan layanan keuangan digital secara bijak dan bertanggung jawab.
Peran ESG dan Tata Kelola Perusahaan dalam Mengendalikan Manajemen Laba: Bukti Empiris dari Perusahaan Manufaktur Indonesia Seti Seti; Rahma Yuliani; Monica Rahardian Ary Helmina
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.531

Abstract

Earnings management remains a major concern as it reduces the quality of financial reporting and undermines stakeholders’ trust. Although Environmental, Social, and Governance (ESG) and corporate governance mechanisms are expected to restrain opportunistic managerial behavior, previous studies have reported inconsistent findings. This study examines the effects of ESG, managerial ownership, and independent commissioners on earnings management, with financial distress as a moderating variable. The study employed a quantitative approach using data from manufacturing companies listed on the Indonesia Stock Exchange in 2024. A total of 167 companies were selected through purposive sampling after outlier treatment. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 29. The results show that ESG, managerial ownership, and independent commissioners have a negative and significant effect on earnings management. Financial distress does not moderate the relationships between ESG and earnings management or between managerial ownership and earnings management. However, financial distress significantly moderates the relationship between independent commissioners and earnings management. These findings highlight the importance of ESG implementation and corporate governance in improving financial reporting quality, while emphasizing the strengthened monitoring role of independent commissioners under financial distress.
THE EFFECT OF FIRM AGE, INSTITUTIONAL OWNERSHIP, LEVERAGE, PROFITABILITY, FIRM SIZE, AND PROPER ON CARBON EMISSION DISCLOSURE Erni Erdawati; Monica Rahardian Ary Helmina; Ade Adriani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10051

Abstract

Climate change has become one of the most critical environmental issues, closely linked to the contribution of carbon emissions generated by companies. This study aims to provide empirical evidence regarding the factors influencing carbon emission disclosure. The population of this study consisted of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique employed was purposive sampling, resulting in a total of 87 research observations. This study utilized secondary data obtained through documentation techniques. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 software. The results indicate that firm age and firm size have a positive effect on carbon emission disclosure. Meanwhile, other factors, namely institutional ownership, leverage, profitability, and PROPER, do not have a significant effect on carbon emission disclosure. These findings imply that companies need to enhance compliance with environmental regulations related to greenhouse gas (GHG) emissions and climate change to avoid sanctions, fines, or legal consequences resulting from non-compliance. In addition, transparency in carbon emission disclosure can increase stakeholder trust. Furthermore, such disclosure can encourage companies to develop cleaner and more efficient technologies, as well as adopt more environmentally friendly practices to reduce their carbon emissions.
Earnings Management, Financial Distress, and Profitability: Does the Audit Committee Matter for Tax Aggressiveness? Ruhani Ruhani; Rahma Yuliani; Monica Rahardian Ary Helmina
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.554

Abstract

This study aims to examine the effects of earnings management, financial distress, and profitability on tax aggressiveness, as well as the moderating role of the audit committee in the relationship between these variables and tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach with an associative research design. The sample consisted of 17 companies selected using purposive sampling, resulting in 51 firm-year observations. Secondary data were obtained from the companies’ annual reports and financial statements and analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews software. The results indicate that earnings management has a positive and significant effect on tax aggressiveness, while financial distress has a negative and significant effect on tax aggressiveness. Profitability, however, has no significant effect on tax aggressiveness. Furthermore, the audit committee weakens the relationship between earnings management and tax aggressiveness but strengthens the relationship between financial distress and tax aggressiveness. Meanwhile, the audit committee does not moderate the relationship between profitability and tax aggressiveness. These findings highlight the importance of strengthening the effectiveness of the audit committee as a corporate governance mechanism to mitigate tax aggressiveness.
Driving Sustainable Development Through MFCA and Green Accounting: The Role of Resource Efficiency Dewi Sartika; Monica Rahardian Ary Helmina; Wahyudin Nor
Economics and Business Solutions Journal Vol. 9 No. 1 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i1.11917

Abstract

This study aims to analyze the influence of Material Flow Cost Accounting (MFCA) and Green Accounting on Sustainable Development, with Resource Efficiency as a moderating variable. The independent variables in this study are Material Flow Cost Accounting and Green Accounting, while the dependent variable is Sustainable Development. Resource Efficiency serves as the moderating variable. The population in this study consists of employees working in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a simple random sampling technique, with a total of 84 respondents. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that Material Flow Cost Accounting and Green Accounting have a significant influence on Sustainable Development. Furthermore, Resource Efficiency strengthens the relationship between MFCA and Green Accounting with Sustainable Development
Governance and Sustainability: The Effects of Ownership, CEO Tenure, and Gender Diversity on CSR Disclosure Chika Adlina Azyyati; Monica Rahardian Ary Helmina; Muhammad Hudaya
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12773

Abstract

This study examines the influence of foreign ownership, CEO tenure, and ownership concentration on corporate social responsibility (CSR) disclosure, with board gender diversity as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using a quantitative associative approach, data were collected from 47 purposively sampled companies. CSR disclosure was measured using the CSR Disclosure Index (CSRDI) based on the Global Reporting Initiative (GRI) Standards 2021, while ownership structure and managerial characteristics were measured through secondary data obtained from annual and sustainability reports. Data analysis employed Structural Equation Modeling (SEM) with WarpPLS 7.0 to test the research hypotheses. The results reveal that foreign ownership and ownership concentration have significant positive effects on CSR disclosure, whereas CEO tenure has a significant negative effect. Interestingly, board gender diversity does not significantly moderate the relationships between ownership structure, CEO tenure, and CSR disclosure. These findings contribute to the development of legitimacy theory and stakeholder theory by showing how ownership and leadership characteristics influence disclosure practices in emerging markets. Practically, the study provides implications for regulators and companies in Indonesia to strengthen sustainability governance, improve CSR reporting quality, and encourage meaningful board diversity
Co-Authors Ade Adriani Afhani Fizi Ahmad Habibi Arrasyid Ahmad Rifani Alfian Alfian Alfian Alfian Alfian Misran Andri Prastiwi Annisa, Rizqi Atma Hayat Ayu Oktaviani Chairina Chairina, Chairina Chika Adlina Azyyati Dewi Sartika Erdilla Noormulia Raysalefty Erni Erdawati Fahmi Rizani fatimah Fatimah Fizi, Afhani Hapijah, Salma Ibnu Sutomo Imam Ghozali Jaka Isgiyarta Meina Wulansari Yusniar Mellani Yuliastina Muhammad Hudaya Muhammad Setiawan Muhammad Yasin Muhammad Yasin Mutmainah Mutmainah Mutma’innah, Siti Nanik Sri Utaminingsih Novika Rosari Novita Weningtyas Respati Pramono, Maylia Pusvita Indria Mei Susilowati Rahma Yuliani Ramadhanti, Selvia Raudhatul Hidayah Retno Indah Hernawati Ruhani Ruhani Rusma Nailiah Safitri, Nurhalisa Salma Hapijah Selvia Ramadhanti Seti Seti Siti Mutmainnah Susilowati, Pusvita Mei Sutomo, Ibnu Wahyudin Nor Weningtyas, Novita Widitha Puteri Wadana Wulandari, Niki