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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
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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The Influence of Board Gender Diversity, Board Size, Return on Assets, Leverage, And Current Ratio on Forward-Looking Information Disclosures Varian, Muhammad Davin Yuan; Puspawati, Dewita; Kurniawan, Firdaus
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.428

Abstract

This study examines the influence of Board Gender Diversity (BGD), Board Size, Return on Assets (ROA), Leverage, and Current Ratio on Forward-Looking Information Disclosures (FLID) in LQ45 companies listed on the Indonesia Stock Exchange (IDX) that published annual reports from 2020 to 2021. The sample consists of 90 companies over the 2020–2021 period. Based on predetermined criteria and using purposive sampling, a total of 82 companies were selected for analysis. The data were processed using multiple regression analysis with the assistance of SPSS. The results of the study show that: (1) Board Gender Diversity (BGD) has a significant influence on Forward-Looking Information Disclosure; (2) Board of Directors (BOD) does not have a significant influence on Forward-Looking Information Disclosure; (3) Return on Assets (ROA) does not have a significant influence on Forward-Looking Information Disclosure; (4) Leverage does not have a significant influence on Forward-Looking Information Disclosure, indicating that the company’s debt level is not a major consideration in disclosing forward-looking information; and (5) Current Ratio (CR) has a significant influence on 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.
Faktor yang Mempengaruhi Continuance Intention untuk Menggunakan Pembayaran Elektronik Berbasis Qris Galih Ilham Ramadhan; Dewita Puspawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7674

Abstract

This study aims to analyze the factors influencing continuance intention to use QRIS-based electronic payment systems. A quantitative approach was applied using partial least squares structural equation modeling (PLS-SEM) to examine the relationships among performance expectancy, facilitating conditions, customer satisfaction, and continuance intention to use. Respondents were individuals who had used QRIS more than three times, and data were collected through an online questionnaire. The results indicate that performance expectancy and facilitating conditions have a significant effect on customer satisfaction. Furthermore, customer satisfaction has a significant affects the continuance intention to use QRIS. However, performance expectancy and facilitating conditions do not directly influence continuance intention; instead, their effects are mediated by customer satisfaction. These findings highlight the crucial role of user satisfaction in enhancing the willingness to continue using QRIS.
PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN MELALUI PROFITABILITAS (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Sholichah, Elva Kumalasari; Puspawati, Dewita
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11103

Abstract

Abstract This research aims to examine the Implementation of Green Accounting Corporate Social Responsibility on Company Profitability Scores in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research is quantitative with an associative approach. Quantitative quantitative research is considered scientific because it follows systematic, concrete, objective, measurable and rational scientific principles. The data used in this research is secondary data using library data collection techniques obtained from the official website of the Indonesian Stock Exchange. All data obtained was analyzed using the SPSS analysis tool. The results of this research show that there is an influence of GA on company value at a significance level of 0.000. 1) The influence of CSR on company value at the 0.000 significance level. 2) GA affects company profitability at a significance level of 0.029. 3) CSR affects company profitability at a significance level of 0.072. 4) Profitability has a significant influence on company value at the 0.000 significance level. 5) The existence of profitability mediates the influence of GA on company value at a significance level of Z 2.322. 6) Profitability does not mediate the effect of CSR on company value at a significance level of Z 1.743. Keywords : Green Accounting, Corporate Social Responsibility, Company Value, Profitability
PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP FUTURE FIRM VALUE DAN FUTURE FIRM PERFORMANCE PADA PERUSAHAAN INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2021 Nur Hidayah, Kholisa; Puspawati, Dewita; Dian Permatasari, Widowati
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14480

Abstract

This research aims to examine the influence of Environmental, Social, Governance Disclosure on company value and performance in the future. The population in this research are companies that have been listed on the Indonesia Stock Exchange (BEI) in the 2020-2021 period. This research uses a data collection method using a purposive sampling method, then the data is analyzed using a multiple linear regression method. The results of this study show that the Environmental Disclosure has a significant effect on the future firm value and future firm performance as proxied by Tobin's Q and Return on Assets. Meanwhile, the Social and Governance Disclosure variables show do not affect future firm value and future firm performance.
Re-Evaluating Key Drivers Of Continuance Intention In Mobile Food Ordering Apps After Covid-19 Pandemic In Indonesia Abas, Novel Idris; Puspawati , Dewita; Praswati , Aflit Nuryulia; Imaduddin , Helmi
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1730

Abstract

This study investigates why Indonesian Gen Y and Z users continue using specific mobile food ordering applications (MFOAs) post-pandemic, leading to market dominance by a few platforms. Analyzing 234 users, the research found that while saving time, money, and convenience all contribute to user satisfaction, only time and money savings directly influence the intention to continue using an app. Surprisingly, and contrary to previous literature, convenience does not directly impact user retention. These findings provide new insights for developers on improving long-term engagement by focusing on tangible benefits beyond mere convenience for these generations.
Pengaruh Kepemilikan Manajerial, Komite Audit, Dan Kinerja Perusahaan Terhadap Carbon Emission Disclosure (CED) (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2023) Rizka Honesty Amalia; Dewita Puspawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (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.v7i2.10150

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, komite audit, dan kinerja perusahaan terhadap Carbon Emission Disclosure (CED) pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 39 perusahaan dengan total 78 data pengamatan. Analisis data dilakukan menggunakan regresi linier berganda. Hasil pengujian hipotesis menunjukkan bahwa tidak berpengaruh terhadap Carbon Emission Disclosure , komite audit berpengaruh terhadap Carbon Emission Disclosure , dan kinerja perusahaan tidak berpengaruh terhadap Carbon Emission Disclosure .
Analisis Pengaruh Carbon Emission Disclosure, Eco-Efficiency, Dan Green Innovation Terhadap Nilai Perusahaan: Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2022-2024 Nathaziela Andy Priyaniswa; Dewita Puspawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (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.v7i2.10161

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh carbon emission disclosure, eco-efficiency, dan green innovation terhadap nilai perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan pertambangan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 48 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa carbon emission disclosure, eco-efficiency dan green innovation berpengaruh terhadap nilai perusahaan.
Engaging Generation Z with Virtual Heritage: How Authenticity and Telepresence Drive Continuance Intention Abas, Novel Idris; Puspawati, Dewita; Mardalis, Ahmad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8607

Abstract

In response to the declining interest of Generation Z in heritage tourism, Virtual Reality (VR) technology offers a promising solution to revive cultural appreciation. This study aims to test a behavioral model that explains the driving factors of continuance intention towards virtual heritage tourism platforms among this demographic. Adopting the Stimulus-Organism-Response (S-O-R) framework, quantitative data were collected from 195 Generation Z respondents in Indonesia through an online questionnaire and analyzed using PLS-SEM. The analysis results show that authenticity and interactivity (stimulus) have a significant positive effect on continuance intention (response), both directly and indirectly through the key mediating role of telepresence (organism). Specifically, authenticity was found to be the strongest predictor in creating telepresence. This study concludes that to ensure long-term engagement, virtual heritage experiences must focus on providing authentic and immersive content, instead of simply relying on the novelty of the technology itself.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Oktaviani, Oktaviani; Puspawati, Dewita
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2069

Abstract

The study decisively seeks to evaluate the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial outcomes of mining companies listed on the BEI for the 2023-2024 period. Furthermore, the study rigorously examines how profit management serves as a mediating factor in the correlation between the implementation of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) with financial performance. The research employed secondary data sourced from the annual financial statements of 32 mining companies, which were systematically analyzed using regression techniques with the support of SPSS software. The findings conclusively demonstrated that GCG significantly influenced profit management, while CSR showed no effect on profit management; GCG also had a crucial impact on financial performance, whereas CSR did not present a meaningful influence on financial outcomes, and profit management had a substantial effect on financial performance. Mediation regression analysis clearly established that profit management did not mediate the effect of GCG on financial performance, nor did it mediate the effect of CSR on financial performance.
Co-Authors Aflir Nuryulia Praswati Aflit Nuryulia Praswati 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 Dian Permatasari, Widowati Difania Rahma Fitriani Efi Risqi Amaliyah Elva Kumalasari Sholichah Fahrunnisa, Anis Fajar Kholillulloh Farah Atiqah Farid Adi Prasetya Fatchan, Fuad Hudaya Fatimah, Anisa Frasya Nanda Tri Anisa Galih Ilham Ramadhan Galuh Rustina Primastuti Ghefira Putri Rukma Kuncaraningrum Hanifah Nur Hidayati Helmi Imaduddin Helmia Khalifah Sina Heppy Purbasari Huni Sri Runing Sawitri Husaen Bayu Sidiq Ihsan Cahyo Utomo Ikbal Lutfian Habrim Suyanto* Indriyanti, Sintia Fingki Juinta Ardiyanti Ketut Pratiwi Khoirul Umam, Muhamad Kholisa Nur Hidayah Kurnia Rina Ariani Kurnia Rina Ariani Kurniawan, Firdaus Laila Oshiana Fitria A’zizah Larisa Dina Agnesia Lilis Nurhidayah Lintang Kurniawati M. Nabil Nico Safero Mabruroh Mabruroh Mabruroh, M Mafiana, Della Meilia Puspita Dewi Muhammad Abdul Aris Muhammad Randhy Kurniawan Muhammad Wahyuddin Muhammad Wahyuddin Muhammad Wahyuddin, Muhammad Nabella Udiati Nabila, Alvinia Natasya Salsabilla Murti 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 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 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