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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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Pengaruh Kualitas Informasi, Kualitas Layanan, dan Kualitas Sistem Terhadap Continuance Intention dalam Penggunaan Mobile Banking Melalui E-Satisfaction Putri, Nabila Lutvi Amanda; Puspawati, Dewita
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10357

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas informasi, kualitas layanan, dan kualitas sistem terhadap continuance intention pada penggunaan mobile banking dengan e-satisfaction sebagai variabel intervening. Jenis penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah pengguna mobile banking, pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan metode accidental sampling. Berdasarkan hasil analisis data dapat disimpulkan bahwa kualitas informasi, kualitas sistem berpengaruh terhadap continuance intention, sedangkan kualitas layanan tidak berpengaruh terhadap continuance intention, kualitas layanan, dan kualitas sistem berpengaruh terhadap e-satisfaction sedangkan kualitas informasi tidak berpengaruh terhadap e-satisfaction, e-satisfaction berpengaruh terhadap continuance intention, kualitas layanan dan kualitas sistem memiliki pengaruh positif dan signifikan terhadap continuance intention melalui e-satisfaction, sedangkan kualitas informasi memiliki pengaruh positif tetapi tidak signifikan terhadap continuance intention melalui e-satisfaction.
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.
FORWARD LOOKING INFORMATION DISCLOSURE: ASPEK TATA KELOLA PERUSAHAAN Widia Puspayanti; 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.v6i1.454

Abstract

Penelitian ini membahas terkait pengaruh ukuran dewan direksi, ukuran komisaris independen, kepemilikan institusional, dan kepemilikan manajerial terhadap forward looking information disclosure (FLID) berdasarkan pada laporan keuangan atau annual report yang telah diaudit perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Teknik pengambilan sampel menggunakan purposive sampling, sehingga didapat 143 sampel yang telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa ukuran dewan direksi dan kepemilikan manajerial berpengaruh terhadap forward-looking information disclosure. Sedangkan ukuran komisaris independen dan kepemilikan institusional tidak berpengaruh terhadap forward-looking information disclosure.
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.
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.
Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Earnings Management terhadap Kinerja Keuangan Perusahaan Utami, Retnaning Tyas; Puspawati, Dewita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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

Abstract

This study aims to determine the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Earnings Management on the Financial Performance of Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. Twenty-eight companies were sampled. The research method used was quantitative research. Data were analyzed through multiple linear regression using SPSS 27. The results showed that GCG mechanisms, including institutional ownership, audit quality, and an independent board of commissioners, corporate social responsibility, and earnings management significantly impact financial performance.
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 .
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 Aulia, Seilalisa 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 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 Rita Wijayanti Rizka Honesty Amalia Sabilana, Putri Azka Safero, M. Nabil Nico Salisa Cita Saniya 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