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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi EKONOMIS : Journal of Economics and Business Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Muhammadiyah Riau Accounting and Business Journal Ilomata International Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Economics Research and Social Sciences Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Finance and Business Digital (JFBD) Media Ekonomi Asian Journal of Management Analytics Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Jurnal Peduli : Jurnal Pengabdian Kepada Masyarakat JAT (Journal of Accounting and Tax) Jurnal Ekonomi, Manajemen, Akuntansi Innovation Business Management and Accounting Journal
Sri Wahyuni
Department Of Accounting, Faculty Of Economics And Business, Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Job Satisfaction And Performance Analysis of BTM Employees In Central Java Galih Prakoso; Suryo Budi Santoso; Naelati Tubastuvi; Sri Wahyuni
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.6696

Abstract

The aim of this study is to analyze the Islamic work ethics, motivation, compensation effect both direct and indirectly through job satisfaction to performance. The relationship between variables using the concepts in the theory of social change and Maslow's perception of basic human needs. This is quantitative research with primary data obtained from questionnaires filled out by BMT employees throughout Central Java with as many as 185 research samples. The research data were analyzed for the level of validity and reliability and then processed using the Structural Equation Model (SEM). The findings show that Islamic work ethic, motivation and compensation positively affect employee performance both direct and indirect through job satisfaction as an intervening variable. The results of this study confirm the theory of social change and Maslow's theory that socially valued activities within a company can positively increase employee performance. This research has implications for microfinance institutions to be able to implement effective strategies to improve internal performance. This research is limited to microfinance which is directly intervened by the Muhammadiyah Foundation
The Effect Of Job Insecurity, Distributive Injustice And Workload On Social Loafing Behavior In Hospital Nurses With Turnover Intention As Mediation Faisal Nur Fahmi; Sri Wahyuni; Suyoto Suyoto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9129

Abstract

This study aims to analyze the influence of job insecurity, distributive injustice and workload on social loafing behavior in nurses, with turnover intention as a mediating variable. The phenomenon of social loafing can have a negative impact on the quality of teamwork in hospitals, especially among nurses who work in groups. The research approach was quantitative with 165 nurse respondents at Muhammadiyah Siti Aminah Bumiayu Hospital. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method to test the direct and indirect influence of the variables studied. The results of the study show that the variables of job insecurity, distributive injustice and workload influence increasing turnover intention. The distributive injustice variable showed a significant direct influence on social loafing, while job insecurity and workload did not have a significant direct influence. In addition, turnover intention does not have a significant mediating role in bridging the relationship between the three work stressors and social loafing.
User Behavior of Technology Towards Digital Samsat Services Use Technology Acceptance Model and Theory of Planned Behavior Rina Mudjiyanti; Arini Hidayah; Ani Kusbandiyah; Sri Wahyuni
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.052

Abstract

Digitalization of digital samsat applications such as Signal and NewSakpole, in this study the object is motor vehicle taxpayers in Banyumas Regency through the technology acceptance model and theory planned behavior approaches. This study aims to analyze the usefulness of digital applications for motor vehicle tax payments. The TAM and TPB models are frameworks for explaining the behavior of technology users towards digital samsat applications. The ease of using the digital Samsat application is expected to increase the effectiveness of the ease of tax payment transactions, compliance, and increase regional original income from the motor vehicle tax sector. This research is important to do because it has an impact on the ability to increase regional income from the PKB sector for one period or one year. The results of the study involving 108 respondents showed that the use of digital samsat applications is highly dependent on taxpayer behavior. Taxpayer behavior in this study was able to mediate the relationship between perceived usefulness and use of digital Samsat applications. This shows a change in the attitudes and behavior of taxpayers who increasingly require effectiveness and efficiency in the tax payment process. Taxpayer behavior has not been able to mediate the relationship between ease, security and quality in the use of digital Samsat applications. This can also be seen as an independent variable, taxpayer behavior does not affect the use of digital samsat applications. Perceptions of ease, security and quality of digital samsat have an influence on the use of digital PKB applications. While ease and benefits do not affect the digital samsat application.
Factors of Earnings Management: Empirical Study of the Main Board Consumer Non-Cyclicals Sector on the IDX for the Period 2020-2023 Suci Sekar Melati; Eko Hariyanto; Sri Wahyuni; Edi Joko Setyadi
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.019

Abstract

This study seeks to evaluate and analyze the factors influencing profits management in firms within the consumer non-cyclicals sector listed on the main board of the Indonesia Stock Exchange from 2020 to 2023. The research factors encompass free cash flow, profitability, audit quality, board of commissioners size, and board of directors. This study employs a purposive sampling method, yielding a sample of 33 companies from a research population of 40 companies. The four-year observation period resulted in 132 observations that met the research criteria. The analysis reveals that free cash flow, audit quality, profitability, and board of directors size have a significant effect on earnings management, while the size of the board of commissioners does not have a significant effect on earnings management.
Determinan Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kepemimpinan, Kompetensi Aparatur, dan Partisipasi Masyarakat Ziva Aqillah Pramono; Rina Mudjiyanti; Sri Wahyuni; Tiara Pandansari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27539

Abstract

Tujuan Penelitian: Penelitian ini bertujuan guna mengkaji dampak kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat pada akuntabilitas pengelolaan dana desa di Kecamatan Padamara.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif berbasis survei melalui pengumpulan data memakai kuesioner pada 65 responden yang terdiri atas aparatur desa dan ketua RT di 13 desa. Teknik sampel jenuh ialah teknik pengambilan sampel yang diterapkan pada analisis ini. Partial Least Squares Structural Equation Modeling (PLS-SEM) menjadi teknik analisi data yang diterapkan guna menguji validitas, reliabilitas, juga hubungan antar variabel penelitian.Originalitas/Novelty: Kebaruan penelitian ini terletak pada pengintegrasian variabel kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat pada satu model empiris akuntabilitas pengelolaan dana desa, khususnya pada wilayah yang memiliki riwayat permasalahan tata kelola.Hasil Penelitian: Temuan penelitian memperlihatkan bahwasanya kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat memiliki dampak positif pada akuntabilitas pengelolaan dana desa di Kecamatan Padamara.Implikasi: Temuan ini mengimplikasikan perlunya kebijakan pemerintah daerah yang berfokus pada penguatan kapasitas kepemimpinan kepala desa, peningkatan kompetensi aparatur melalui pelatihan berkelanjutan, serta pengembangan mekanisme partisipasi masyarakat yang transparan dan terstruktur guna meningkatkan akuntabilitas pengelolaan dana desa. Research Objectives: This research aims to analyze the influence of leadership, village apparatus competence, and community participation on the accountability of village fund management in Padamara District.Research Method: This research employed a quantitative survey-based approach by collecting data through questionnaires administered to 65 respondents consisting of village officials and neighborhood unit heads across 13 villages using a saturated sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess validity, reliability, and the relationships among variables.Originality/Novelty: The novelty of this research lies in integrating leadership, village apparatus competence, and community participation into a single empirical model of village fund management accountability, particularly in a region with a history of governance challenges.Research Results: The results indicate that leadership, village apparatus competence, and community participation have a positive effect on the accountability of village fund management.Implications: These findings imply that local governments should prioritize strengthening village leadership capacity, enhancing apparatus competence through continuous training programs, and establishing transparent and structured mechanisms for community participation to improve the accountability of village fund management. 
Job Rotation, Job Promotion, and Employee Performance: Does Job Satisfaction Matter? Desi Sukmawati; Akhmad Darmawan; Sri Wahyuni; Erny Rachmawati
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 9 No. 2 (2026): January - June Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v10i1.3939

Abstract

Understanding the elements that affect employee performance is essential for organizations seeking to sustain productivity and preserve their competitive edge. This research investigates how job rotation and job promotion influence employee performance, with job satisfaction serving as the mediating factor, focusing on employees of PT. BPR BKK Jateng. A total of 140 employees took part as respondents, and the data were processed through Structural Equation Modeling using the Partial Least Squares SEM PLS approach. The findings reveal that job rotation and job promotion both exert significant positive impacts on employee performance, with job satisfaction acting as a partial mediator in these relationships. All proposed hypotheses were supported, confirming that fair, transparent, and motivating organizational practices enhance employee satisfaction and performance. Job promotion was found to have a greater direct effect beta = 0.538 on job satisfaction compared to job rotation beta = 0.315. However, job rotation was found to have the greatest direct effect beta = 0.361 on employee performance, compared to job promotion beta = 0.237 and job satisfaction beta = 0.311. These results emphasize the vital role of strategic human resource practices in promoting a motivated and high-performing workforce.
Implementation of Green Banking and Determinant Factors: Testing the Mediation Effect of Green Financing Lelly Kartika Sari; Sri Wahyuni; Naelati Tubastuvi; Amir Amir
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 9 No. 2 (2026): January - June Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v10i1.4001

Abstract

This study examines the effects of bank size, profitability, institutional ownership, and operational efficiency on green banking implementation, with green financing as a mediating variable, using data from nine Islamic commercial banks in Indonesia during 2020–2024. Employing a quantitative approach with path analysis and Sobel tests, the results show that bank size and profitability have a significant positive effect on green financing, while institutional ownership and operational efficiency do not. In the green banking model, bank size and green financing significantly enhance green banking disclosure, whereas profitability, institutional ownership, and operational efficiency exhibit no direct effect. Mediation analysis confirms that green financing significantly mediates the relationships between bank size, profitability, and institutional ownership and green banking, but fails to mediate the effect of operational efficiency. These findings indicate that green financing functions as a critical transmission mechanism linking internal bank characteristics to sustainability disclosure. The study contributes theoretically by extending stakeholder theory through the integration of green financing as a mediating mechanism in Islamic banking, and practically by highlighting that regulatory and managerial efforts should prioritize strengthening green financing capacity, particularly in large and profitable banks, to improve the effectiveness of green banking implementation in Indonesia.
CORPORATE AI ADOPTION AND FINANCIAL RISK: THE MEDIATING ROLE OF CASH HOLDING BEHAVIOR Umar Abduloh; Sri Wahyuni
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/nwtqzn82

Abstract

This study aims to analyze the effect of Artificial Intelligence (AI) adoption on corporate financial risk by considering the mediating role of cash holding behavior. The study employed a quantitative approach using secondary data derived from annual reports of non-financial companies listed on the Indonesia Stock Exchange during 2022–2024. The sample was selected using purposive sampling, resulting in 33 companies with 99 observations. AI adoption was measured using annual report text analysis, financial risk was proxied by stock return volatility, while cash holding behavior was measured using the ratio of cash to total assets. Data analysis was conducted using panel data regression with the Common Effect Model (CEM) and mediation testing. The findings reveal that AI adoption has not directly reduced corporate financial risk. However, AI adoption positively affects corporate cash holding behavior. Furthermore, cash holding behavior significantly reduces corporate financial risk. Nevertheless, cash holding behavior is unable to mediate the relationship between AI adoption and corporate financial risk. These findings indicate that AI implementation has not been fully integrated into corporate financial risk management. This study contributes to the literature on corporate AI and corporate financial policy in the context of developing countries.
Peran Kinerja Keuangan dalam Pengaruh Intellectual Capital, Good Corporate Governance, Ukuran Perusahaan terhadap Nilai Perusahaan Fauzan Bahy Azzahra; Sri Wahyuni; Azmi Fitriati; Ira Hapsari
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2957

Abstract

This study aims to examine the effect of intellectual capital, good corporate governance, and firm size on firm value, and to test the moderating role of financial performance in technology sector companies listed on the Indonesia Stock Exchange during 2021–2024. Secondary data were collected from annual reports using purposive sampling, resulting in 24 companies (93 observations after transformation). The analysis employed multiple linear regression and Moderated Regression Analysis. The results indicate that intellectual capital, firm size, and financial performance have no significant effect on firm value. Good corporate governance shows a positive coefficient significant at the 10% level; however, this finding should be interpreted with caution because the overall model does not meet the goodness-of-fit criterion (Sig. F = 0.300) and has a very low explanatory power (Adjusted R Square = 0.010). Financial performance also fails to moderate the relationships between the independent variables and firm value. These findings suggest that the variables in the model are insufficient to explain variations in firm value in the technology sector during the observation period. Future studies are recommended to include additional variables and apply more suitable analytical approaches.
The Effects of Green Accounting, Intellectual Capital, and Firm Size on Financial Performance: The Moderating Role of Good Corporate Governance Yunita Rindiani; Sri Wahyuni; Bima Cinintya Pratama; Tiara Pandansari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3082

Abstract

This study examines the effects of green accounting, intellectual capital, and firm size on the financial performance of companies in the energy sector, with a specific focus on the moderating effect of good corporate governance. The study used a sample of energy sector companies listed on the Indonesia Stock Exchange for the period from 2021 to 2024. A total of 78 observations were obtained through purposive sampling based on predetermined selection criteria. Panel data regression analysis was conducted using Stata software. The results show that green accounting has a significant negative effect on financial performance, while intellectual capital has a significant positive effect on financial performance. Conversely, firm size and good corporate governance do not have a significant effect on financial performance. The results of the interaction variable test show that good corporate governance moderates the relationship between green accounting and financial performance but does not moderate the relationship between intellectual capital and firm size.
Co-Authors Akhmad Darmawan Amir Amir Ani Kusbandiyah Annisa Ilma Hartikasari Arini Hidayah, Arini Bima Cinintya Pratama Bintang Krismiani Defi Roshaliya Desi Sukmawati Dian Anjar Pratiwi Dicky Andrean Didi Setyono Dwi Fatmah Sari Dwi Vina Rahmawati Dwi Winarni Edi Joko Setyadi Embun Sindu Waludani Erny Rachmawati Faisal Nur Fahmi Fauzan Bahy Azzahra Fitriati, Azmi Fyna Maulina Galih Prakoso Hadi Pramono Hardiyanto Wibowo Herman Felani Inayati, Nur Isna Intan Vera Saputri Ira Hapsari Kaifa Mahardika Muhammad Priyadi Kartika Widyasari Kemala Diah Tri Hayati Lelly Kartika Sari Lina Puji Lestari Merina Ditya Paramitha Mudjiyanti, Rina Naelati Tubastuvi Ninda Ayu Primadani Nisfi Laeli Soimah Novi Dirgantari Novi Dirgantari Nurshahika Agustina Olivia Oktafiana Pujiharto Pujiharto Reghita Nabilla Shafira Rizka Rahayu Utami Selamet Eko Budi Santoso Siti Nur Azizah Suci Sekar Melati Suryo Budi Santoso Suyoto Suyoto Tiara Pandansari Tri Hardyanthi Trina Romadona Umar Abduloh Wida Purwidianti Wina Ayu Isnaeni Yogi Febriansyah Yunita Rindiani Ziva Aqillah Pramono