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All Journal Jurnal Reviu Akuntansi dan Keuangan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Riset Akuntansi dan Keuangan Indonesia SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) Primanomics : Jurnal Ekonomi & Bisnis SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Journal of Innovation in Business and Economics Journal Of Management Science (JMAS) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Manajemen Sains dan Organisasi (JMSO) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Procedia of Social Sciences and Humanities prosiding seminar nasional Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part F: Community Development Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Riwayat: Educational Journal of History and Humanities IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER journal of social and economic research Journal of Ekonomics, Finance, and Management Studies
Dewita Puspawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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FORWARD-LOOKING INFORMATION DISCLOSURE: ASPEK CORPORATE ATTRIBUTE (Studi Kasus Pada Perusahaan Manufaktur Di BEI Periode 2020-2022) Rais Alhakim Karismatulloh; Dewita Puspawati
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.459

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh female director, leverage, ukuran perusahaan, dan ownership diffusion terhadap forward-looking information disclosure pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel menggunakan purposive sampling, sehingga didapat 135 sampel yang telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa female director dan ukuran perusahaan berpengaruh terhadap forward-looking information disclosure. Sedangkan leverage dan ownership diffusion tidak berpengaruh terhadap forward-looking information disclosure.
Factors Influencing Millennial Generation Investment Decisions: Focus on Investment Behaviour: Faktor-Faktor yang Mempengaruhi Keputusan Investasi Generasi Milenial: Fokus pada Perilaku Investasi Pratiwi, Fazura Mutiara; Puspawati, Dewita
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.198

Abstract

The Covid-19 pandemic has hit all corners of the world so far. The impact of Covid-19 is affecting the economy in various countries around the world. One of the reasons for the decline in the Indonesian economy is the decline in people's purchasing power, which in the end brings very bad consequences for the world economy, including Indonesia, especially when viewed from the side of tourism, trade and investment. During the pandemic, many people hold back their money to invest. Not infrequently the millennial generation is characterized as a generation that has consumptive behavior and tends to have poor financial management. However, in recent years the millennial generation has begun to realize the importance of managing short-term or long-term finances by saving or investing. The purpose of this study is to analyze and test the effect of Overconfidence Bias, Representative Bias, Regret Aversion, Mental Accounting, and Herd Behaviour on investment decisions in the millennial generation. The population in this study is the millennial generation with the characteristics of having invested. The method in this study used a survey method using a questionnaire. The sampling technique used was convenience sampling and got a sample of 145 respondents. The data was processed using SPSS 25. Testing using multiple linear regression equations. The value of Adj.R2 is 0.123, which means that these variables have an effect on investment decisions of 12.3%. The results showed that the Overconfidence Bias variable had a positive effect on investment decisions, while Representative Bias, Regret Aversion, Mental Accounting, and Herd Behaviour had no significant effect on investment decisions.
Analisis good corporate governance terhadap pengungkapan ESG di Indonesia tahun 2016-2020 Septiana, Woro Risma; Puspawati, Dewita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.649 KB) | DOI: 10.32670/fairvalue.v4i10.1642

Abstract

The purpose of this study was to measure the effect of board size, women on the board, independent commissioners, remuneration committee, and audit quality on environmental, social, and governance (ESG) disclosures by companies in Indonesia. The ESG disclosure data used in this study comes from the Thomson Reuters database for a period of five years, from 2016-2020. The sampling method used was purposive sampling method, so that 39 sample companies were obtained for five years of observation (2016-2020) with 75 units of analysis. Data analysis used multiple linear regression analysis. Based on the results of the study, it can be concluded that independent commissioners and remuneration committees have an effect on ESG disclosure, while board size, women on the board and audit quality have no effect on ESG disclosure.
Melalui Dongeng Kisah Nabi: Pendekatan Psikologi Anak untuk Menanamkan Nilai Moral dan Spiritual Laila Oshiana Fitria A'zizah; Ovi Itsnaini Ulynnuha; Lintang Kurniawati; Dewita Puspawati; Fajar Kholillulloh; Nur Prasetyo Aji; Fuad Hudaya Fatchan
Abdi Psikonomi Vol 5, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v5i2.7284

Abstract

Program pengabdian ini bertujuan menanamkan nilai moral dan spiritual kepada anak-anak yatim dan dhuafa di Panti Asuhan Muhammadiyah Kaligesing, Purworejo, melalui metode mendongeng kisah nabi yang didukung pendekatan psikologi anak. Metode pelaksanaan mencakup observasi awal, pelatihan mendongeng bagi pengasuh, sesi mendongeng interaktif dengan anak-anak, serta evaluasi berkelanjutan. Sesi mendongeng yang menggunakan media visual dan cerita bermuatan nilai moral seperti kejujuran dan tanggung jawab berhasil meningkatkan minat baca dan pemahaman nilai spiritual anak-anak. Pelibatan pengasuh melalui pelatihan mendukung kesinambungan program, dengan hasil yang menunjukkan peningkatan kepercayaan diri dan keterampilan mendongeng mereka. Evaluasi mengindikasikan adanya perubahan positif pada perilaku anak, seperti peningkatan empati dan disiplin, serta lingkungan psikologis yang lebih mendukung. Secara keseluruhan, program ini berkontribusi pada penguatan karakter anak melalui pendidikan moral dan spiritual yang terintegrasi, sesuai dengan tujuan pembangunan berkelanjutan di bidang pendidikan berkualitas dan pengurangan ketidakadilan sosial. Kata Kunci : dongeng kisah nabi, psikologi anak, nilai moral, panti asuhan, pendidikan spiritual.
Niat Melakukan Islamic Online Donation Pada Generasi Z: Peran Attitude Sebagai Mediator Pada Model UTAUT-3 Puspawati, Dewita; Abas, Novel Idris; Ariani, Kurnia Rina
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.35224

Abstract

Purpose: This study aims to examine the effect of the UTAUT-3 model, namely performance expectancy, habit, and personal innovativeness on the intention to make Islamic online donations mediated by attitude in generation Z. Methodology/ approach: This study uses a survey method by distributing questionnaires online. The sample in this study were 180 respondents. We use SEM-PLS to analyze data. Findings: The results show that performance expectancy and personal innovativeness affect attitude, while habit does not affect. The intention to do Islamic online donation is influenced by performance expectancy, habit, personal innovativeness, and attitude. Attitude can mediate the relationship between performance expectancy and personal innovativeness with the intention to pay ZIS online. However, the effect of habit on online ZIS payment intentions cannot be mediated by attitude. Practical implications: As Generation Z dominates the population in Indonesia, this generation has high potential in ZIS collection. ZIS Institutions can further promote the convenience of online ZIS payments. Originality/value: This study uses personal innovativeness as a construct of UTAUT-3 in the intention to Islamic online donation.
Adopsi Penggunaan Layanan Digital Fintech pada Generasi X di Indonesia Alisia, Siti Noor; Puspawati, Dewita
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2181

Abstract

This study aims to analyze the impact of effort expectancy, perceived enjoyment, and performance expectancy on behavioral intention through customer satisfaction in the use of digital fintech services, with a particular focus on Generation X (ages 44-59). Data were collected through a questionnaire adapted from the Unified Theory of Acceptance and Use of Technology (UTAUT) model, involving 175 Generation X respondents in Indonesia. The sampling method used was non-probability sampling with a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM PLS) with Smart PLS software. The results of the study show that perceived enjoyment does not have a significant effect on behavioral intention, and effort expectancy does not significantly affect customer satisfaction. However, effort expectancy, performance expectancy, and customer satisfaction have a significant effect on behavioral intention. Perceived enjoyment and performance expectancy significantly influence customer satisfaction. On the other hand, effort expectancy does not significantly affect behavioral intention through customer satisfaction, while perceived enjoyment and performance expectancy significantly affect behavioral intention through customer satisfaction
Faktor-Faktor Yang Mempengaruhi Pengungkapan ESG Pada Perusahaan Di Indonesia Oktafiyani, Hanifah; Puspawati, Dewita; Permatasari, Widowati Dian
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6595

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pengungkapan ESG pada perusahaan di Indonesia. Beberapa faktor yang mempengaruhi pengungkapan ESG diantaranya keberagaman gender, ukuran perusahaan, corporate state-ownership, dan komite CSR. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria perusahaan yang konsisten menerbitkan ESG score pada Thomson Reuters Eikon ESG Score selama periode 2020-2022. Jumlah sampel sebanyak 39 perusahaan. Penelitian ini merupakan penelitian kuantitatif menggunakan model regresi linier berganda dengan software IBM SPSS 25. Berdasarkan hasil analisis data menunjukkan bahwa keberagaman gender dan komite CSR tidak memiliki pengaruh terhadap pengungkapan ESG. Sedangkan ukuran perusahaan dan corporate state-ownership memiliki pengaruh yang signifikan terhadap pengungkapan ESG.Kata kunci: keberagaman gender, ukuran perusahaan, corporate state-ownership, komite CSR, pengungkapan ESG
Continuance Use Intention in the use of E-wallets by using the Expectation Confirmation Model through E-Satisfaction Khoirul Umam, Muhamad; Puspawati, Dewita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3523

Abstract

This study aims to test the use of e-wallets against continuance use intention by using expectation confirmation. This research Model uses a type of quantitative approach with the method of explanation (explanatory research). The population in this study is an e-wallet application users in Surakarta , this study uses non probability sampling method and to determine the sample using convinence sampling technique, obtained a sample of 100 respondents. The method of data analysis in this study used the technique of Structural Equation Modeling-Partial Least Square (SEM PLS). The test results showed that confirmation, and and perceived sequence had no effect on the continuity of use intention; perceived usefulness and satisfaction had no effect on the continuity of use intention, confirmation, and perceived usefulness had no effect on satisfaction; perceived sequence affects satisfaction, while satisfaction variable is stated to be able to mediate the relationship of perceived usefulness to continuance use intention mediated by satisfaction. While the relationship of confirmation variables, and perceived sequence to continuance use intention is not able to be mediated by satisfaction variables
The influence of sustainability reporting, gender diversity on future firm value and future firm performance Azizah, Mia Nur; Puspawati, Dewita
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.660

Abstract

This study examines the effects of energy use management, water management, and gender diversity on the future performance and value of companies in the energy sector, focusing on those listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022. A quantitative research design with descriptive analysis is applied. The sample is selected using purposive sampling, based on criteria such as the availability of sustainability reports. Secondary data is sourced from the sustainability reports of energy firms. The research explores future firm value, represented by Tobin's Q, and future firm performance, measured by Return on Assets (ROA), as dependent variables. The independent variables include energy consumption, water usage, and the proportion of female board members. Data is analyzed using SPSS, with descriptive statistics, assumption tests, and regression analysis. Findings suggest that energy use management has a positive effect on future firm value, whereas water management and gender diversity do not significantly influence firm value. On the other hand, both water management and gender diversity are positively linked to future firm performance. The study's scope is limited by its focus on the energy sector and the short time frame of analysis. Future research could broaden the scope and sample to enhance generalizability. The study recommends that companies adopt transparent and consistent sustainability practices to enhance performance and value, while suggesting that the government consider implementing mandatory sustainability reporting for firms listed on the IDX.
Sustainability Reporting in Value Creation: The Critical Mediation of Environmental Management Accounting Laila Oshiana Fitria A'zizah; Nur Prasetyo Aji; Dewita Puspawati; Ovi Itsnaini Ulynnuha; Nur Andriyani
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.7030

Abstract

This study examines the essential function of Environmental Management Accounting (EMA) as a mediating variable in the correlation between sustainability report disclosures and firm value. The study highlights the beneficial effects of Environmental Management Accounting (EMA) on value creation by aligning business strategy with sustainable practices, as viewed through the framework of stakeholder theory. Multiple regression and path analyses were performed on a sample of Indonesian manufacturing businesses listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023 to evaluate the assumptions. The findings indicate that EMA substantially increases business value by fostering operational efficiency, transparency, and stakeholder confidence. The Sobel test further substantiates EMA's mediation impact, indicating that organizations with strong EMA procedures get superior financial success and sustainability results. This study highlights the significance of incorporating EMA into sustainability reporting frameworks to improve business value and promote sustainable development. Keywords: sustainability report disclosure, environmental management accounting, firm value
Co-Authors Aflir Nuryulia Praswati Aflit Nuryulia Praswati Agnesia, Larisa Dina Agus Endro Suwarno Ahmad Mardalis Akbar Rachmadiansyah, Idham Alexandra, Kanaya Alfandi Rico Yohanda Alfandi Rico Yohanda Alisia, Siti Noor Alvinda Rian Jannatin Alvinia Nabila Amaliyah, Efi Risqi Anggraini, Yayi Bely Arnanda Reza Pramadani Azizah, Mia Nur Banu Witono Bayu Prakoso Bayu Prakoso, Bayu Christiana Riski Wira Putri Della Mafiana Dewi, Meilia Puspita Dian Permatasari, Widowati Efi Risqi Amaliyah Elva Kumalasari Sholichah Fahrunnisa, Anis Fajar Kholillulloh Farah Atiqah Farid Adi Prasetya Fatchan, Fuad Hudaya Fatimah, Anisa Fitriani, Difania Rahma Frasya Nanda Tri Anisa Galih Ilham Ramadhan Galuh Rustina Primastuti Hanifah Nur Hidayati Helmia Khalifah Sina Heppy Purbasari Huni Sri Runing Sawitri Husaen Bayu Sidiq Ihsan Cahyo Utomo Ikbal Lutfian Habrim Suyanto* Imaduddin , Helmi Indriyanti, Sintia Fingki Juinta Ardiyanti Ketut Pratiwi Khoirul Umam, Muhamad Kholisa Nur Hidayah Kuncaraningrum, Ghefira Putri Rukma Kurnia Rina Ariani Kurnia Rina Ariani Kurniawan, Firdaus Laila Oshiana Fitria A’zizah Lilis Nurhidayah Lintang Kurniawati M Mabruroh Mabruroh, M Mafiana, Della Muhammad Abdul Aris Muhammad Randhy Kurniawan Muhammad Wahyuddin Muhammad Wahyuddin Muhammad Wahyuddin, Muhammad Murti, Natasya Salsabilla Nabella Udiati Nabila, Alvinia Nathaziela Andy Priyaniswa Novel Idris Abas Nur Andriyani Nur Hidayah, Kholisa Nur Prasetyo Aji Oktafiyani, Hanifah Oktaviani oktaviani Ovi Itsnaini Ulynnuha Praswati , Aflit Nuryulia Pratiwi, Fazura Mutiara Pratiwi, Ketut Putri Azka Sabilana Putri, Christiana Riski Wira Putri, Nabila Lutvi Amanda Rais Alhakim Karismatulloh Retnaning Tyas Utami Rita Wijayanti Rizka Honesty Amalia Safero, M. Nabil Nico Salisa Cita Saniya Santi Putriani Seilalisa Aulia Septiana, Woro Risma Sholichah, Elva Kumalasari Sina, Helmia Khalifah Sintia Fingki Indriyanti Sri Murwanti Sultansyah, Akbar Susi Lestari SUSI LESTARI Utami, Retnaning Tyas Varian, Muhammad Davin Yuan Wafiatun Mukharomah Wardana, Arfi Agustian Widia Puspayanti Widowati Dian Permatasari Widowati Dian Permatasari Yayi Bely Anggraini Z Zulfikar, Z Zulfikar Zulfikar