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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Ilmu Manajemen dan Akuntansi Terapan Balance Vocation Accounting Journal Jurnal Vokasi Budimas : Jurnal Pengabdian Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Jurnal Pengabdian Mitra Masyarakat (JPMM) National Conference on Applied Business, Education & Technology (NCABET) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Kendali Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Kabar Masyarakat Jurnal Ilmiah Research and Development Student Jurnal Pengabdian Masyarakat Nian Tana Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Pajak dan Manajemen Keuangan Jurnal Akuntansi JIAI (Jurnal Ilmiah Akuntansi Indonesia)
DHIAN ANDANARINI MINAR SAVITRI
STIE Totalwin
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Social Sciences Other

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PENGARUH INTELLECTUAL CAPITAL TERHADAP MARKET PERFORMANCE DIUJI DENGAN MENGGUNAKAN METODE PLS: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2008-2012 Mustofa, Fauzi; Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.224 KB) | DOI: 10.36694/jimat.v5i2.80

Abstract

Intellectual capitalis recognizedas a strategic asset that provides acompetitive advantage to the organization for superior performance in themodern era of the knowledge-based economy. This study aimed to examinethe effect of the components of the Intellectual Capital (VAICTM) to marketperformance is proxied by TVA , CAR and MtBV.The Value Added Intellectual Coefficient (VAICTM) methode is used tomeasure ofIntellectual Capital. This study uses data from 120 publicly listedcompanies in Indonesian Stock Exchange between the years 2008 to 2012. Itis an empirical study using Partial Least Square (PLS).The results show that: Intellectual Capital influences positively to marketperformance. Its prove that manufacturing companies in Indonesia have beenmanaging knowledge assets well so its important role in the formation ofadded value and contribute to the improvement of company's marketperformance.
PERAN TATA KELOLA PERUSAHAAN SEBAGAI PEMODERASI GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Kurniati, Septia; Minar Savitri, Dhian Andanarini
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18052

Abstract

Environmental damage is often caused by nature, besides it can also be due to human intervention such as industrial activities that often neglect the impact on the surrounding environment. The aim of this research is to identify and analyse how corporate governance affects corporate performance, environmental performance, and size of the company. Thro 2019-2022, there were 143 samples of companies in the sub-sector of food and food materials sales, baverage, and process food. In this study, the double linear regression analysis was performed using the SPSS program version 25. There were 39 companies that met the criteria for the research, so sampling was selected purposively. Analysis results show that green accounting does not have a significant impact on corporate performance; however, corporate size and environmental performance have a positive and significant effect on financial performance; and corporate governance has the capacity to improve environmental accounting, and the size of an enterprise on its performance.
KEBERLANJUTAN KINERJA UMKM KOTA SEMARANG MELALUI LITERASI KEUANGAN, TEKNOLOGI INFORMASI, GREEN INNOVATION, DAN STRUKTUR MODAL Utomo, Teguh Margo; Savitri, Dhian Andanarini Minar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5540

Abstract

Penelitian ini bermaksud menganalisis pengaruh literasi keuangan, teknologi informasi, green innovation, dan struktur modal terhadap kinerja UMKM di Kota Semarang. Populasi yang digunakan berada di Kota Semarang dengan jumlah 30.024 pelaku UMKM. Teknik sampling dijalankan dengan prosedur slovin, yang membuahkan 100 responden sebagai sampel studi. Interpretasi data atas studi ini dijalankan beberapa tahap, termasuk analisis deskritif, uji kualitas data, dan uji hipotesis. Interpretasi data memakai metode regresi linear berganda. Hasil studi mengindikasikan bahwasanya penegtahuan keuangan serta struktur modal memengaruhi kinerja UMKM secara signifikan, akan tetapi teknologi informasi dan green innovation tidak memengaruhi kinerja UMKM.
Pandemi Covid 19: Pengaruh Cash Holding Di Perusahaan Sektor Real Estate Dan Properti Azizah, Isna; Savitri, Dhian Andanarini Minar
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the effects of growth opportunity, cash flow, capital expenditure, and dividend payout on cash holding during the covid 19 pandemic in real estate dan property sector companies. Research period 2020 to 2022. This study uses a purposive sample technique and multiple regression analysis with SPSS version 21. The result indicate that dividend payout has significant positive effect on cash holding, while growth opportunity, cash flow, dan capital expenditure have no effect on cash holding
Analisis Pengaruh Generative AI Terhadap Personalisasi Iklan Real-Time Dan Dampaknya Pada Loyalitas Konsumen Adhitya Yoga Prasetya; Dhian Andanarini Minar Savitri; Tri Sumiyanti; Anastasya Dina Hermalia Putri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 16 No. 2 (2025): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v16i2.759

Abstract

The rapid advancement of artificial intelligence, particularly Generative AI, has transformed the landscape of digital marketing by enabling firms to produce promotional content that is adaptive and personalized in real time. This study aims to examine the influence of Generative AI on real-time ad personalization and its subsequent impact on consumer loyalty. In addition, the study investigates the mediating role of real-time ad personalization in the relationship between Generative AI and consumer loyalty. A quantitative research approach with an explanatory research design was employed. Data were collected through questionnaires distributed to users of digital platforms who had previously received personalized advertisements. The data were then analyzed using Structural Equation Modeling (SEM). The findings are expected to demonstrate that Generative AI has a positive effect on both real-time ad personalization and consumer loyalty, and that real-time ad personalization functions as a mediating variable that strengthens this relationship. The results of the study are anticipated to contribute theoretically to the growing body of literature on AI-driven digital marketing. Moreover, the findings may serve as practical guidance for companies in designing more relevant, adaptive, and sustainable marketing communication strategies.
DAMPAK COST LEADERSHIP DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS DENGAN ESG SEBAGAI VARIABEL MEDIASI Ayu Maisyaroh; Dhian Andanarini Minar Savitri
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.5284

Abstract

This study examines how Cost Leadership Strategy and company size affect financial distress in Indonesian technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024, with ESG (Environmental,aSocial, and Governance) as a mediating_variable. The research urgency is highlighted by PT GoTo Gojek Tokopedia's massive IDR 90.5 trillion net loss in 2023 and the broader post-COVID-19 financial volatility observed across the technology sector. Using a quantitative approach, the study analyzed 47 technology companies selected through purposive sampling, collecting secondary data from annual reports and sustainability reports. Financial distress was measured via the Altman Z-Score model, cost-leadership strategy by the cost-of-goods-sold-to-total-sales ratio, company size by the natural logarithm of total assets, and ESG performance by the GRI Standard 2021 index. Multiple linear regression and Sobel Test analyses were employed to test both direct and indirectsrelationships among variables. The results reveal that Cost Leadership Strategy significantly and positively impacts both ESG disclosure and financial distress. Company size shows a positive but statistically insignificant-effectxon ESG, while demonstrating a significant positive effect on financial distress. ESG significantly and positively influences financial distress. Regarding mediation, ESG significantly mediates the relationship between cost leadership strategy and financial distress, but does not significantly mediateethe relationship between company size and financial distress.
Co-Authors Abdul Jait Tjereni Adhitya Yoga Prasetya Aditya Yoga Prasetya Aditya Yoga Prasetya Ahmad Ulin Nuha Amos Mbiliyora Anastasya Dina Hermalia Putri Andriyanti Andriyanti Anisa Kusumawardani Astohar Astohar Astohar Astohar Astohar Astohar Ayu Maisyaroh Azizah, Isna Budi Kurniawan Damayanti, Pipik Dewi, Varia Dian Kurniasari Dian Kurniasari Dian Kurniasari Diananingsih, Harum Indinah Dianingsih, Harum Indinah Emi Wardati Harum Indinah Diananingsih Harum Indinah Dianingsih Husen, Zulkifli C. Ida Ayu Isna Azizah Isna Azizah Isna Azizah Ita Nur Kurniati, Septia Mirna Dyah Praptitorini Mirna Dyah Praptitorini S. Mustofa, Fauzi Nugroho, Prihasantyo Siswo Praptitorini S., Mirna Dyah Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Prihansantyo Siswo Nugroho Pupik Damayanti Rahmania Mustahidda Rahmawati, Ita Nur Ratna Kase Refo Iman Syukur Telaumbanua Ristianawati, Yuyun Sari Rahmadhani Shofiyana Shofiyana Sugiharti Sugiharti Sugiharti Sugiharti Telaumbanua, Refo Iman Syukur Tjereni, Abdul Jait Tri Sumiyanti Tri Sumiyanti Utomo, Teguh Margo Willyanto Kartiko Kusumo