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All Journal JURNAL LENTERA BISNIS BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Journal of Research in Social Science and Humanities Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Trisakti Jurnal Akuntansi dan Keuangan Indonesia JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting International Journal of Business and Applied Economics (IJBAE) IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Regina Jansen Arsjah
Universitas Trisakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN PENERIMA PROPER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Rendi Tri Syaputra; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.21016

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui dampak green accounting terhadap kinerja perusahaan yang telah mendapat pengakuan PROPER dan terdaftar di BEI. Populasi terdiri dari perusahaan penerima manfaat yang memenuhi syarat dan terdaftar secara resmi di BEI (Bursa Efek Indonesia) antara tahun 2020 dan 2022. Strategi pemilihan purposif dimanfaatkan guna menentukan sampel, sehingga menghasilkan total 285 sampel selama penelitian 3 tahun. periode. Dari jumlah tersebut, 85 outlier teridentifikasi, menyisakan 200 sampel penelitian. Hasil analisis yang dilaksanakan memanfaatkan metode regresi linier berganda memperlihatkan bahwasanya kinerja lingkungan, biaya lingkungan, dan aktivitas lingkungan memiliki pengaruh yang baik terhadap kinerja keuangan perusahaan. Namun produk ramah lingkungan ditemukan tidak mempunyai pengaruh substansial pada kinerja keuangan perusahaan.
Influence of Organizational Culture, Competence and Management Accounting Information System on Company Performance with Corporate Governance as Moderating Variables Sari, Egi Gumala; Arsjah, Regina Jansen
International Journal of Business and Applied Economics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v4i1.13578

Abstract

This study aims to determine the influence of organizational cultural relationships, competencies and management accounting information systems on the performance of companies with corporate governance as moderating variables. The sample of 204 respondents divided into 4 Sharia financial institutions, namely Sharia banking, sharia multifinance, sharia insurance and Baitul Maal Wa Tamwil. This study found that corporate governance variables and management accounting information system variables have a positive and significant influence, while the other two variables namely organizational culture and competence have a positive but insignificant influence. The corporate governance as a moderating variable strengthens the relationship of organizational cultural variables and competencies although not significant. Corporate governance does not strengthen the relationship between management accounting information systems to the company's performance.
Pengaruh Operating Capacity, Leverage, Liquidity, dan Firm Size Terhadap Financial Distress pada Perusahaan Sektor Consumer Cyclical Sebelum, Saat dan Sesudah Pandemi Covid-19 Lailatun Hasanah; Regina Jansen Arsjah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.7031

Abstract

This study aims to analyze the effect of operating capacity, leverage, liquidity, and firm size on financial distress in cyclical consumer sector companies before, during, and after the COVID-19 pandemic. This study uses a quantitative approach and the research data uses financial reports from 60 companies with the largest total assets listed on the Indonesia Stock Exchange during the period 2018-2023. The results showed that operating capacity has a negative and insignificant effect on financial distress before the pandemic, but has a significant positive effect on financial distress during and after the pandemic. Leverage and Firm size have a positive effect on financial distress before the pandemic, but this effect becomes negative during and after the pandemic. Liquidity has a positive effect on financial distress before, during and after the pandemic.
PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN, STRATEGI LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA LINGKUNGAN Purba, Ary Martha; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 5 No. 1 (2025): April 2025
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.22262

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntansi manajemen lingkungan, strategi lingkungan, dan ukuran perusahaan terhadap kemungkinan perusahaan mencapai kategori “baik” dalam kinerja lingkungan. Sampel penelitian ini adalah 28 perusahaan sektor barang konsumsi primer yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Metode pengumpulan sampel yang digunakan adalah purposive sampling method. Metode analisis penelitian ini adalah regresi logistik. Alat analisis yang digunakan adalah SPSS. Hasil yang diperoleh dari penelitian ini adalah akuntansi manajemen lingkungan berpengaruh positif terhadap kemungkinan perusahaan mencapai kategori “baik” dalam kinerja lingkungan, sedangkan strategi lingkungan dan ukuran perusahaan tidak berpengaruh terhadap kinerja lingkungan.
Pengaruh Operating Capacity, Leverage, Liquidity, dan Firm Size Terhadap Financial Distress pada Perusahaan Sektor Consumer Cyclical Sebelum, Saat dan Sesudah Pandemi Covid-19 Lailatun Hasanah; Regina Jansen Arsjah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.7031

Abstract

This study aims to analyze the effect of operating capacity, leverage, liquidity, and firm size on financial distress in cyclical consumer sector companies before, during, and after the COVID-19 pandemic. This study uses a quantitative approach and the research data uses financial reports from 60 companies with the largest total assets listed on the Indonesia Stock Exchange during the period 2018-2023. The results showed that operating capacity has a negative and insignificant effect on financial distress before the pandemic, but has a significant positive effect on financial distress during and after the pandemic. Leverage and Firm size have a positive effect on financial distress before the pandemic, but this effect becomes negative during and after the pandemic. Liquidity has a positive effect on financial distress before, during and after the pandemic.
Analisis Komparatif Sistem Akuntansi Tradisional VS Berbasis Cloud pada UMKM dan Kaitan dengan Technology Acceptance Model (TAM) Alfiyyah Salsabila Salsabila; Regina Jansen Arsjah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4682

Abstract

Penelitian ini bertujuan untuk mengetahui alasan UMKM belum mengadopsi sistem berbasis cloud dalam operasional bisnisnya dan keterkaitannya dengan Technology Acceptance Modal. Sampel penelitian ini adalah UMKM dan sudah menjalankan minimal 1 tahun bisnisnya. Pengambilan sampel menggunakan teknik wawancara mendalam dan diperoleh 12 responden UMKM. Hasil penelitian menunjukkan bahwa alasan belum mengadopsinya sistem berbasis cloud karena ketidaktahuannya informasi terkait sistem berbasis cloud. Keterkaitannya dengan TAM adalah dua faktor utama yaitu Perceived usefulness (presepsi kegunaan) dan Perceived ease of use (persepsi kemudahan penggunaan).
ANALISIS DAN EVALUASI EFEKTIVITAS SOP PERUSAHAN DALAM MENCEGAHAN FRAUD DI PERUSAHAAN STUDI KASUS PADA PT ABC Aswarul Haq; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1552

Abstract

Standard Operating Procedures (SOPs) are essential work guidelines designed to ensure that all activities within a company are carried out effectively, consistently, and systematically. However, the continued occurrence of fraud despite the implementation of SOPs indicates potential weaknesses in their effectiveness. This study aims to analyze and evaluate the effectiveness of SOPs in preventing fraud at PT ABC. A qualitative case study approach was employed, utilizing field observation, in-depth interviews, and internal documentation analysis. The results reveal that several SOPs at PT ABC are outdated and lack critical provisions related to sales confirmation, receivables monitoring, warehouse control, and operational fuel usage. These gaps create opportunities for fraud, particularly involving sales, warehouse, and logistics staff. This study offers practical contributions through recommendations for improving SOPs to strengthen the company’s internal control system. The findings underscore the importance of regular SOP evaluation to ensure their relevance to operational dynamics and their effectiveness in fraud prevention.
KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR), TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Pertambangan Terdaftar Di BEI Periode 2021-2023) Rocky Romando; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1580

Abstract

This study examines the impact of institutional ownership, managerial ownership, and corporate social responsibility (CSR) on firm value among mining sector issuers listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Data were sourced from annual reports and sustainability reports and analyzed using multiple linear regression. The results indicate that none of these variables—institutional ownership, managerial ownership, and CSR—have a significant effect on firm value.. These findings suggest that the supervisory roles of institutional and managerial ownership are not yet optimal, and the implementation of CSR has not effectively enhanced firm value strategically. This study recommends better integration of ownership management and CSR with business strategies to improve firm value.
PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA, TRANSFER PRICING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PMK172/2023 SEBAGAI PEMODERASI Liem Sien Niang; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1588

Abstract

Development of the business world and improvement amount transaction must taxes affected​ Special relationship background p issuance of PMK 172 of 2023. The issuance of PMK 172 of 2023 aims to can give a sense of certainty law , justice and convenience implementation rights and obligations for the obligatory tax . Research This own objective For analyze a connection between transaction Special relationship , transfer pricing , compliance must tax and the implementation of PMK 172 of 2023 as moderation .​ Study​ This using report data finance Non- financial companies listed on the Indonesia Stock Exchange (IDX) for period 201 5 –20 24 . Determination​ sample use method purposive sampling with sample as many as 12 companies for 10 years consecutive so that sample amount to 120 and use application Eviews . Research results This show that transaction connection special influential negative to compliance must tax . Transfer pricing influential positive to compliance must tax . Implementation PMK 172 of 2023 strengthens influence transaction connection special and transfer pricing to compliance must tax as moderation
PENGARUH SALES GROWTH, LEVERAGE, LIKUIDITAS, ARUS KAS OPERASI DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS Safa Shinta Kinanti; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1593

Abstract

This study aims to analyze the effect of sales growth, leverage, liquidity, operating cash flow, and managerial ownership on financial distress in companies in the hotel, restaurant, tourism, and textile sub-sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research sample was selected using purposive sampling, with specific criteria resulting in 80 observations from 20 companies. The data used were secondary data obtained from the IDX official website and each company. The analysis was conducted using panel data regression to test the simultaneous and partial effects between variables. The results indicate that sales growth does not significantly influence financial distress. Meanwhile, leverage and liquidity have a negative effect, while operating cash flow and managerial ownership have a positive effect on financial distress. These findings have strategic implications within the framework of agency theory, where managerial ownership can strengthen oversight and reduce the risk of financial distress. For regulators, these results support the need for transparency policies regarding internal indicators such as liquidity and cash flow to strengthen early warning systems against potential corporate financial failure
Co-Authors Ahmad, Syakif Alfiyyah Salsabila Salsabila Amelia, Clara Arifin Ilham Arrafi, Helmi Yudha Aswarul Haq Chen, Robin Chika Paradila Clara Alverina Silitonga Dian Rudiana Egi Gumala Sari Erliana Banjarnahor Erna Faruqi, Faris Gresia Hartini Hotman T Pohan Hutarso, Jessica Huzaifah Ahmad Nugroho Idrianita Anis Jessica, Deliana Juwita Tanamal Kalumbang, Junius Piter Lailatun Hasanah Lailatun Hasanah Laras Azzahra Widyasari Liem Sien Niang Marsha Indah Putri MURTANTO nirdukita ratnawati, nirdukita Novita Andriani Nugraha, Ahmad Zacky Nur Fitri Yani Purba, Ary Martha Purnomo, Anugerah Septian Putri, Maulita Irmaya Rahma Febriana Rendi Tri Syaputra Rian Bekti Safa'at Rifkinnanda Sukma Putra, Ryan Rajasa Pratama Riki Sanjaya Tjan Rocky Romando Safa Shinta Kinanti Safira, Amelia Saighotun Haniyah Salfinnia, Masni Silfi Alfiani Siti Alfiah Sulaiman, Novi Tiara Victoria Priscilla Toto Sugihyanto Tyas Handayani Winata, Cynthia Liusca Yanti, Harti Budi