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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) 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 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 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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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
PENGARUH PEMAHAMAN LITERASI KEUANGAN DAN KEMUDAHAN DIGITAL PAYMENT TERHADAP KINERJA UMKM DI JAWA TENGAH Sultansyah, Akbar; Puspawati, Dewita
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.670

Abstract

This study aims to determine the influence of financial literacy understanding and the ease of digital payment on the performance of MSMEs in Central Java. The population in this study is MSME actors in the Central Java area and have been registered with the Central Java Cooperatives and MSMEs Office. The number of MSMEs in 2023 is 141,806. The sample size in this study was calculated using the slovin formula, so that the number of samples was 106. The data used in this study is in the form of primary data. The results of the study show that the variable of financial literacy understanding has a positive and significant influence on the performance of MSMEs in Central Java Province, while the ease of digital payment has a significant negative influence on the performance of MSMEs in Central Java Province
PENGARUH PERCEIVED VALUE, SOCIAL INFLUENCE, DAN USEFULNESS TERHADAP KEPUTUSAN PEMBELIAN ONLINE GREEN PRODUCT Fatimah, Anisa; Puspawati, Dewita
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16603

Abstract

This study aims to determine the effect of perceived value, social influence, and usefulness on online green product purchasing decisions. This study uses descriptive quantitative research methods. with a sample to be studied as many as 65 respondents. The respondents were taken from Gen-Z, which is a generation born in the range of 1995-2010. In the sampling technique, researchers used nonprobability sampling techniques. multiple linear regression analysis using Statistical Package for the Social Sciences (SPSS) software was used as a data analysis and processing tool. The results of this study are Perceived value has no influence on green product online purchasing decisions, while social influence and usefulness are proven to have a positive influence on green product online purchasing decisions.
Determinants of Behavioural Intention to Use Islamic Financial Technology in Generation Z Fahrunnisa, Anis; Puspawati, Dewita
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5369

Abstract

Islamic financial technology in Indonesia in the current era is increasingly being used, especially by Generation Z. Generation Z grows up and lives when financial technology is more advanced and developed. This study aims to determine the behavioral intention to use Islamic financial technology in generation Z. The method in this study is to use the UTAUT2 model and analyze it using Structural Equation Modeling (SEM) and Partial Least Square (PLS) in the SmartPLS 4.0 program. The sample in this study was generation Z in Surakarta who had never used Islamic bank services, totaling 115 respondents. The results in this study indicate that Effort Expectancy, Habit, and Hedonic Motivation have a significant effect on behavioral intentions to use Islamic Financial Technology, while Performance Expectancy, Social Influence, Facilitating Conditions, and Price Value have no significant effect on behavioral intentions to use Islamic Financial Technology.
Theory of Planned Behaviour Pada Niat Pembayaran Zakat, Infak, Sedekah (ZIS) Secara Online Alexandra, Kanaya; Puspawati, Dewita
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1593

Abstract

This study aims to analyze the factors influencing people's intention to make Zakat, Infak, and Sedekah (ZIS) payments online using the Theory of Planned Behavior (TPB) approach. This model examines the influence of attitude, subjective norms, perceived behavioral control, and trust on the intention to make digital ZIS payments. The study employs a quantitative method using a survey technique involving 105 student respondents in Surakarta. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results show that attitude and subjective norms significantly influence the intention to pay ZIS online. Conversely, perceived behavioral control and trust do not have a significant impact on this intention. These findings indicate that individual beliefs and social influence play a more dominant role in driving digital ZIS payments compared to perceived behavioral control and trust in the payment system. The implications of this study highlight the importance of enhancing education and promotion that emphasize the convenience and social benefits of online ZIS payments to increase public participation in digital charity.
Peran Mediasi Pengungkapan Environmental, Social dan Governance Dalam Pengaruh Audit Committee dan Financial Performance Terhadap Nilai Perusahaan: Studi Pada Perusahaan BEI Database Thomson Reuters (2020-2022) Akbar Rachmadiansyah, Idham; Puspawati, Dewita; Dian Permatasari, Widowati
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1655

Abstract

Peran entitas dalam dunia bisnis kini semakin kompleks seiring dengan meningkatnya tuntutan yang tidak hanya fokus pada operasional, tetapi juga pada aspek lingkungan, sosial, dan tata kelola (ESG). Dalam memastikan keberlanjutan dan kinerja jangka panjang, pengungkapan ESG penting bagi suatu perusahaan, hal ini juga dapat mempengaruhi nilai perusahaan. ESG disclosure tidak hanya menjadi alat untuk memperbaiki reputasi perusahaan, tetapi juga sebagai indikator yang dapat memengaruhi keputusan investasi para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, dan komite audit terhadap nilai perusahaan dengan mempertimbangkan peran pengungkapan ESG sebagai variabel mediasi. Pengumpulan data dengan teknik purposive sampling dari 50 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan mengungkapkan ESG pada database Thomson Reuters periode 2020-2022 dan dianalisis menggunakan regresi data panel dengan E-Views. Hasil penelitian menunjukkan bahwa Return On Asset (ROA) berpengaruh signifikan terhadap pengungkapan ESG dan nilai perusahaan. Ukuran perusahaan (Firm Size) juga berpengaruh signifikan terhadap nilai perusahaan. Namun, pengungkapan ESG dan komite audit tidak menunjukkan pengaruh signifikan terhadap nilai perusahaan dalam penelitian ini serta pengungkapan ESG tidak mampu memediasi antara ketiga variabel ROA, FS, dan AC.
Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality Suwarno, Agus Endro; Anggraini, Yayi Bely; Puspawati, Dewita
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10678

Abstract

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality.
Exploration Study of Sharia Corporate Governance Disclosure on Bank Annual Report of Sharia Business Unit Zulfikar, Z; Purbasari, Heppy; Puspawati, Dewita
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14094

Abstract

The aim of this study is to identify and investigate the disclosure of sharia corporate governance structures included in the corporate governance disclosure index (CGDI). In 2019, the sample consisted of 19 Sharia Business Unit (SBU) banks. The sharia supervisory board, board of commissioners, board of directors, auxiliary committee of the board of commissioners, internal control and external audit, risk management, and reporting on the application of corporate governance are the seven metrics included in this analysis. This research employs the content analysis process, which entails reading each sample’s annual report and then calculating the index score for each bank using a dichotomy approach. BANK CIMB Niaga received a maximum rating of 1.00 in 2019, suggesting that the bank perfectly reported 72 disclosure items from the seven indicators. The bank sample disclosure was found to be high on many dimensions, including the board of commissioners, board of directors, and auxiliary committee of the board of commissioners. On the other hand, among other things, the disclosure of sharia supervisory boards in US banks is generally lacking. The findings of this study show that the average disclosure rate among the bank sample is adequate, with an 89 percent percentage yield.
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, CAPITAL INTENSITY, SIZE COMPANY AND FINANCIAL DISTRESS ON TAX AGGRESSIVITY (Empirical Study of Manufacturing Companies Listed on the IDX in 2017-2019) Aris, Muhammad Abdul; Nabila, Alvinia; Puspawati, Dewita
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22159

Abstract

This study aimed to examine and analyze the impact of corporate social responsibility, profitability, capital intensity, company size, and financial distress on tax aggressiveness. The population in the study was manufacturing companies listed on the IDX in 2017-2019. The measurement of tax aggressiveness used the effective tax ratio. Sampling was purposive sampling and obtained 177 samples with three years of observation. The analysis in this study used the classical assumption and hypothesis test of multiple linear regression analysis with F-test, t-test, and the coefficient of determination processed using the SPSS version 25. The results of this study indicate that the variable of capital intensity does not affect tax aggressiveness. In comparison, the variables of corporate social responsibility, profitability, company size, and financial distress affect tax aggressiveness
Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner Witono, Banu; Permatasari, Widowati Dian; Puspawati, Dewita
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22641

Abstract

This research aimed to analyze the effect of the board director’s characteristics and the board of commissioners toward accounting conservatism. The characteristics analyzed in this research were size, gender, and educational background that affect their behavior in dealing with issues related to accounting principles. This research will be conducted by analyzing all companies listed on the Indonesia Stock Exchange in 2017-2019 using SPSS. Data was analyzed as 112 data using multiple regression analysis. The results show that both size of directors and commissioner’s and women of board director and commissioners affect the accounting conservatism. However, the educational background of board directors and commissioners does not affect accounting conservatism.
Co-Authors Aflir Nuryulia Praswati Aflit Nuryulia Praswati Agnesia, Larisa Dina Agus Endro Suwarno Ahmad Mardalis, Ahmad 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 Banu Witono, Banu Bayu Prakoso Bayu Prakoso, Bayu Christiana Riski Wira Putri Della Mafiana Dewi, Meilia Puspita Dian Permatasari, Widowati Efi Risqi Amaliyah Fahrunnisa, Anis Fajar Kholillulloh Farah Atiqah Farid Adi Prasetya Fatimah, Anisa Fitriani, Difania Rahma Frasya Nanda Tri Anisa Fuad Hudaya Fatchan Galih Ilham Ramadhan Galih Ilham Ramadhan Galuh Rustina Primastuti Helmia Khalifah Sina Heppy Purbasari Hidayati, Hanifah Nur Huni Sri Runing Sawitri Ihsan Cahyo Utomo Ikbal Lutfian Habrim Suyanto* Juinta Ardiyanti Ketut Pratiwi Khoirul Umam, Muhamad Kholisa Nur Hidayah Kuncaraningrum, Ghefira Putri Rukma Kurnia Rina Ariani Kurniawan, Firdaus Kurniawan, Muhammad Randhy Laila Oshiana Fitria A’zizah Lilis Nurhidayah Lintang Kurniawati Lintang Kurniawati M Mabruroh Mabruroh, M Mafiana, Della Muhammad Abdul Aris Muhammad Wahyuddin Muhammad Wahyuddin Muhammad Wahyuddin, Muhammad Murti, Natasya Salsabilla Nabila, Alvinia Nathaziela Andy Priyaniswa Novel Idris Abas Nur Andriyani Nur Hidayah, Kholisa Nur Prasetyo Aji Oktafiyani, Hanifah Oktaviani oktaviani Ovi Itsnaini Ulynnuha Pratiwi, Fazura Mutiara Pratiwi, Ketut Putri, Christiana Riski Wira Putri, Nabila Lutvi Amanda Rais Alhakim Karismatulloh Retnaning Tyas Utami Rita Wijayanti Rizka Honesty Amalia Sabilana, Putri Azka Safero, M. Nabil Nico Salisa Cita Saniya Seilalisa Aulia Septiana, Woro Risma Sholichah, Elva Kumalasari Sidiq, Husaen Bayu Sina, Helmia Khalifah 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