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THE ROLE OF STAKEHOLDER PRESSURE IN MODERATING THE EFFECT OF GREEN INVESTMENT, CORPORATE GOVERNANCE AND CORPORATE GROWTH ON CARBON EMISSIONS DISCLOSURE Murwaningsari, Etty; Riyanti, Yulia Eka
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 2 No. 11 (2023): October
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v2i11.1406

Abstract

This study aims to determine the role of stakeholder pressure in moderating the effect of green investment, corporate governance and corporate growth on disclosure of carbon emissions. The data of this study use unbalance panel with multiple linear regression analysis which is operated through the eviews. The results of this study are green investment, company growth and the control variable firm size have a positive effect on disclosure of carbon emissions. In addition, stakeholder pressure is able to moderate the effect of green investment on disclosure of carbon emissions. However, corporate governance, profitability and company age control variables have no effect on disclosure of carbon emissions. The same thing happened to stakeholder pressure not being able to moderate the effect of corporate governance and company growth on disclosure of carbon emissions. These results provide implications for investors to consider disclosure of carbon emissions in making investments. The implications for regulators are expected to be able to formulate standards related to the disclosure of carbon emissions in more detail and to determine the number of directors who occupy a company.
Establishing Cash-Waqf Model for Infrastructure Funding: The Analytic Network Process Study Qadri, Resi Ariyasa; Murwaningsari, Etty
International Journal of Emerging Issues in Islamic Studies Vol. 3 No. 2 (2023): December 2023
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeiis.v3i2.1851

Abstract

This research aims to build a cash waqf governance framework that incorporates blended finance to develop the infrastructure in Nusantara, which is the proposed future capital city of Indonesia. Data was collected through a combination of interviews with eight informants and a survey administered to thirty respondents. The acquired data was analyzed using a mixed method that included the thematic evaluation and the analytic network process. The present study posits that the utilization of cash waqf, as a form of innovative financing mandated by the government, holds potential for the development of health infrastructure in the newly established capital of the nation. The findings of this study have significant implications for the development of policies aimed at adopting the blended finance governance structure required by the government. 
The Effect of Green Intellectual Capital and Organizational Environmental Management on Green Organizational Identity and Its Impact on Green Competitive Advantage Rosmawati, Wati; Murwaningsari, Etty
International Journal of Sharia Business Management Vol 2 No 2 (2023): IJSBM: International Journal of Sharia Business Management
Publisher : Sharia Business Management Department of STEBIS Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/ijsbm.v2i2.212

Abstract

This study aims to examine the effect of Green Intellectual Capital and Organizational Environmental Management on Green Organizational Identity and its impact on Green Competitive Advantage. This research also aims to prove Green Organizational Identity as an intervening variable. This study uses a questionnaire to managers, assistant managers, company staff using an online Google form via a distributed link. The number of respondents we used was 115 samples collected and analyzed using SPSS. The results showed: From the results of research and research discussion, the following conclusions can be drawn: that there is a direct significant effect of Green Intellectual Capital (GIC) on Green Organizational Identity (GOI). Directly there is a significant influence of Organizational Environmental Management (MLO) on Green Organizational Identity (GOI). Directly there is a significant effect of Green Intellectual Capital (GIC) on Green Competitive Advantage (GCA). Directly there is a significant effect of Organizational Environmental Management (MLO) on Green Competitive Advantage (GCA). Directly there is no significant effect Green Organizational Identity (GOI) against Green Competitive Advantage (GCA). Indirectly, GIC through GOI does not have a significant effect on GCA. Indirectly MLO through GOI has a significant effect on GCA MLO through GOI has a significant effect on GCA. The limitations in this study are: this study only uses a small sample of 115 respondents, so that for the next research it can add more samples. The next researcher can use respondents in the managerial level who actually work for companies that produce waste. Implications: There is support from all parties, including government, government, and academia to raise awareness to play a role in sustainable development for the future. Through increasing insights to pay attention and consider the environment.
MENINGKATKAN OMZET PENJUALAN PENGUSAHA UMKM DENGAN PEMASARAN DIGITAL Mulyani, Susi Dwi Dwi; Nugraha, Erie Riza; Murwaningsari, Etty; Fitria, Giawan Nur; Rachmawati, Sistya
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i2.4240

Abstract

Pemasaran digital merupakan salah satu kunci penting dalam meningkatkan penjualan dan mencapai pasar yang lebih luas. Hal ini karena pemasaran digital dapat menjangkau target pasar yang lebih luas, lebih efektif, dan lebih efisien. Menurut data Kementerian Koperasi dan UKM, jumlah UMKM di Indonesia mencapai 64,2 juta unit pada tahun 2022, hanya sekitar 10% UMKM yang sudah memanfaatkan pemasaran digital secara efektif. Tim Abdimas FEB Usakti turut berkontribusi dalam meningkatkan pemahaman penggunaan pemasaran digital dalam upaya meningkatkan penjualan pada UMKM yang menjadi anggota Jakpreneur Grogol Petamburan, Jakarta Barat dengan menyelenggarakan penyuluhan. Pelaksanaan kegiatan penyuluhan telah dilakukan pada hari Selasa, 19 Desember 2023. Manfaat kegiatan penyuluhan pemasaran digital bagi UMKM, antara lain: i) Meningkatkan Visibilitas Online; ii) Meningkatkan Akses Pasar; iii) Biaya yang Lebih Rendah; iv) Meningkatkan Interaksi dengan Pelanggan; v) Meningkatkan Pengukuran dan Analisis; dan Meningkatkan Daya Saing. Berdasarkan hasil kuesioner yang diedarkan kepada peserta setelah mengikuti penyuluhan, mereka menyatakan 100% telah memahami cara meningkatkan penjualan; menciptakan keuntungan keberlanjutan; melakukan pemasaran produk; dan pemasaran digital, sedangkan cara mengkolaborasikan SDM sebanyak 86% peserta telah memahami dan 14% peserta belum memahami cara mengkolaborasikan Sumber Daya Manusia.
Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City Pramesti, I Gusti Ayu Asri; Rachmawati, Sistya; Murwaningsari, Etty
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3148

Abstract

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method, and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.
Pengaruh Green Accounting, Capital Adequacy Ratio Dan Cash Flow Risk Management Practices Terhadap Financial Sustainability Candrasari, Nandia Ifani; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.329

Abstract

Purpose – This research aims to examine the relationship between financialsustainability and green accounting, capital adequacy ratio, and to see howcash flow risk management practices in companies, especially banks, willinfluence banking financial sustainability.Design/methodology/approach – This method used in this study usesquantitatives methods by sampling using purposive sampling techniqueswith the result of 40 banks listed on the Indonesia Stock Exchange (BEI) thatpresents and publishes annual reports and sustainability reports for theperiod 2020 to 2022. The data used is secondary data, namely data obtaineddirectly in the form of financial statement and sustainability report fromwww.idx.com sites and their respective company websites which are used asresearch samples. Data analysis techniques are carried out using statisticalanalysis, namely: classical assumption tests (normality, multicollinearity,heterokedasticity, and autocorrelation), multiple linear analysis, andhypothesis tests, as well as coefficients of determination with SPSS 25.0 forwindow.Findings – Based on the results of the study, it was found that FinancialSustainability is positively influenced by green accounting, cash flow riskmanagement practices on operating activities, and cash flow riskmanagement practices on financing activities. Meanwhile, capital adequacyratio and cash flow risk management practices on investing activities do nothave a positive influence on financial sustainability.Research limitations/implications – For the conclusions that have beenput forward, researchers can provide some suggestions for improving thequality of further research. The suggestions proposed by the researcherinclude adding the number of other variables that are expected to affect thefinancial sustainabiluty, then the company is advised to pay attention to thefactors that affect its financial sustainability.
Pengaruh Kecukupan Modal, Efisiensi Operasional Dan Diversifikasi Pendapatan Terhadap Financial Sustainability Septiani, Viona; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.331

Abstract

Purpose – this study aims to gather empirical information on the factorsthat impact Financial Sustainability. The study emphasizes financialsustainability as the dependent variable, with capital adequacy ratio,operational efficiency, and revenue diversification as the independentvariables. This research focuses on analyzing conventional and shariageneral banking sub-sector companies that are publicly traded on theIndonesia Stock Exchange between 2020 and 2022.Design/methodology/approach – The sample method employs thepurposive sampling strategy. This study employs multiple regressionanalysis with the SPSS 22 application as a data analysis framework. Theresearch criteria covered a total of 40 commercial banks, comprising bothconventional and Islamic banks, based on the processed data. The researchdata is derived from secondary sources.Findings – Based on results of this study, it was found that the capitaladequacy and revenue diversification positively impact financialsustainability, however operational efficiency has a negative impact onfinancial sustainability.Research limitations/implications – For the conclusions that have beenput forward, researchers can provide some suggestions for improving thequality of further research. The suggestions proposed by the researcherinclude adding the number of other variables that are expected to affect thefinancial sustainability, then the company is advised to pay attention to thefactors that affect its financial sustainability.
PENGARUH BOARD OF COMMISSIONERS, GREENHOUSE GAS EMISSION DISCLOSURE DAN SUSTAINABILITY REPORT DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL MODERASI Pratiwi, Meilia Eka; Murwaningsari, Etty
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.194

Abstract

In this study, the authors were interested in researching how Board of Commissioners, Greenhouse Gas Emission Disclosure and Sustainability Report Disclosure to Corporate Value with Environmental Management as Moderation Variables. This study used a population of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 which amounted to 190 companies, according to the criteria required in this study there were only 25 manufacturing companies that were sampled for the years 2016 to 2020. This study uses multiple regression analysis with the results of research that Board of Commissioners has a positive effect on corporate value, Greenhouse Gas Emission Disclosure has no effect on corporate value and Sustainability Report Disclosure has a significant positive effect on corporate value. Environmental Management moderation variables do not strengthen the relationship of Board of Commissioners, Greenhouse Gas Emission Disclosure and Sustainability Report Disclosure to Corporate Value.
Pengaruh Visibilitas Media Dan Digital Bank Terhadap Pengungkapan Laporan Keberlanjutan Dengan Tata Kelola Sebagai Variabel Moderasi Subagyo, Bambang; Murwaningsari, Etty
Technomedia Journal Vol 8 No 1 Juni (2023): TMJ (Technomedia Journal)
Publisher : Pandawan Incorporation, Alphabet Incubator Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/tmj.v8i1.1925

Abstract

The purpose of this study to examine the impact of media visibility and digital banks on sustainability reporting disclosure, as well as the impact of corporate governance in moderating the media visibility and digital banks on sustainability reporting disclosure. The population used in this study are companies sector banking which listed in the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique with the analysis model is a multiple regression model. The results of the study indicate that the presence of media visibility and digital banks has a negative effect on sustainability reporting disclosures. The results show that corporate governance through the composition of independent commissioners has a positive effect when moderating the media visibility and digital banks on sustainability reporting disclosure.
Pengaruh CSR dan Kesempatan Bertumbuh Terhadap Earnings Response Coefficients (ERC) dengan GCG Sebagai Variabel Moderasi Azizah, Idha; Farid, Nurul Fadhilah; Murwaningsari, Etty
Balance Vocation Accounting Journal Vol 6, No 1 (2022): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i1.6480

Abstract

Earnings response Coefficient atau koefisien respon laba merepresentasikan reaksi pasar dalam hal perubahan harga, terhadap nilai unexpected earnings yang diperoleh oleh perusahaan. Tujuan dari studi empiris ini adalah untuk menganalisis pengaruh dari Corporate Social Responsibility (CSR) yang diukur menggunakan GRI Standards tahun 2016 dan kesempatan bertumbuh terhadap earnings response coefficient (ERC) yang diproksikan oleh cumulative abnormal return pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2018. Penelitian ini juga menggunakan good corporate governance yang diukur menggunakan ASEAN Corporate Governance Scorecard sebagai variabel moderasi. Serta menggunakan variabel kontrol berupa kualitas audit, likuiditas, leverage, profitabilitas dan struktur modal. Sampel yang digunakan dalam penelitian ini adalah 192 perusahaan manufaktur yang sudah go public dan tercatat di Bursa Efek Indonesia pada tahun 2015-2018. Teknik pengambilan sampel menggunakan metode purposive. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) dan kesempatan bertumbuh tidak berpengaruh terhadap earnings response coefficient. Sedangkan good corporate governance memberi interaksi positif antara CSR terhadap ERC, namun tidak mempengaruhi antara kesempatan bertumbuh terhadap earnings response coefficient.
Co-Authors A. Casapao, Anne Lorraine Afriyanti Afriyanti Agus Bandiyono Agustina, Desy Aisyah Rahmadhina Kustianti Amanda, Muthia Amin, Muhammad Nuryanto Anastasya, Yenny Gloria Angelita, Aleyvia Sabatini Aprillia, Nur Indah Aqiila, Fani Puspa Arafah, Fikri Dwi Arda, Devid Putra As Sidiqi, Muhamad Yusron Audhitiawaty, Wiggia Augustine Sudibyo, Yvonne Augustine, Yvonne AYU NINGRUM, SEKAR Azizah, Idha Bambang Subagyo Bella, Bella Oktavia Sari Budi Prajogo Candrasari, Nandia Ifani Clarissa Tonay Darmawati, Deni Deli, Mazzlida Mat Devita Kusumawati Dewi, Alya Dewi, Syahharani Kus Amelia Diana Frederica Elizabeth Pahalasari Ellisa Putri Mita Pradhana Enjelina Juniaty Fabiola Gani, Lielani Fabiola, Livia Fadliyatin, Yenni Faisal, Yusuf Farid, Nurul Fadhilah Fatik Rahayu Ferdinand, Anthony Giawan Nur Fitria Haq, Aqamal Harahap, Sahreza Hasugian, Hotbin Hendra Hexana Sri Lastanti Hotnauli, Hanna Putri Humaira Uswatun Hasanah Humaira, Raisa Alia Husin, Hartini I Gusti Ayu Asri Pramesti Imam Nurcahyo Fambudi Indra Saputra Indra Saputra Ivana Dyah Arsanti Iwan Setiadi Jessica Jihan Fairus Jihan Fairus Jihan, Sofi Juniati Gunawan Juniati Gunawan, Juniati Karyanti, Binta Rohmah Kinanti, Syakira Azraa Kristin Utami, Resita Jeniver Kudri, Wan Muhammad Kusumaningtyas, Natasha Giovani Kusumawati, Devita Labibah, Hana Suda Lawrence Chika Milenxi Lidya Agustina Limajatini Limajatini Mai, Angelina Yuvita Todryyanti Manurung, Desra Arta Natalia Marice Br Hutahuruk Marsintauli, Frihardina Mawarti, Diara Amelia Maya Grace Basaria Mayndarto, Eko Cahyo Maysaroh, Umi Mazzlida Mat Deli Melinda Malau Melinda, Shella Millenia, Amalia Muhammad Ridwan Mulyani, Susi Dwi Dwi MURTANTO MURTANTO Murtanto Murtanto Nainggolan, Monica Maloanda Theresia Nasution, Mario Zulfa Natasha Giovani Kusumaningtyas Nugraha, Ardhy Puma Caesa Nugraha, Erie Riza Nur Afni Nurul Nur Aeni Nurhaliza Putri, Keysa Nurhayati, Nimati Andini Nurmalasari, Putri Alika Nyoto Pakpahan, Ramses Paramita, Paramita Patuan Belt Sazar Sihombing Pertiwi Sergius, Rafaela Pradhana, Ellisa Putri Mita Pratiwi, Inugrah Ratia Pratiwi, Meilia Eka Prawati, Levana Dhia Prisila Damayanty Priyono Priyono Qadri, Resi Ariyasa Qintharah, Yuha Nadhirah Resi Ariyasa Qadri Richard Andrew Riki Sanjaya Riyan Harbi Valdiansyah Riyanti, Yulia Eka Rizki, Adam Firman Rosmawati, Wati S, Yvonne Augustin Sailendra Sailendra Sailendra, Sailendra Samosir, David Kiki Baringin M T Samosir, Marianju Sekar Mayangsari Sekar Mayangsari Sellawati Sellawati Septiani, Viona Shafira, Balkis Sherly, Sherlyana Siregar, Anitaria Sistya Rachmawati Sistya Rachmawati Sistya Rachmawati Sofie Sofie Sofie, Sofie Sudaryono, Driya Sudibyo, Yvonne Augustine Suhardi, Amelia Suharti Suryati Suryati Suryati, Adelina Suyono Suyono Suyono Tatik Mariyanti, Tatik Titik Aryati Tutik Siswanti Utami, Febriany Vinandra, Farras Atsil Wahyuni, Widiya Sri Widiyati, Dian Wiguna, Sunanta Wijayanti, Afera Will Andilla Darniaty Yamin, Tjiendradjaja Yuha Nadhirah Qintharah Yuli Anwar Yumniati Agustina Yurizka, Nadia Yusfita, Meisya Yusran, Husna Leila Yvonne Augustin S Yvonne Augustine Zulfitry Ramdan, Zulfitry