Article Per Year (5 Year)
p-Index From 2021 - 2026
4.388
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Performance : Jurnal Bisnis dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat JES (Jurnal Ekonomi STIEP) Economic Reviews Journal Mandiri: Jurnal Akuntansi dan Keuangan Journal of Applied Accounting e-Jurnal Apresiasi Ekonomi Enrichment: Journal of Multidisciplinary Research and Development Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Rohma Septiawati
Universitas Buana Perjuangan Karawang
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
PENGARUH SUSTAINABILTY REPORT, INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Vanisa Riyadhita; Rohma Septiawati; Ihsan Nasihin
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4318

Abstract

This study aims to examine the sustainability report, intellectual capital and company size on the company's value whether or not it affects companies operating in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used in the research is the quantitative method. The population in this study is energy companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample used was 9 companies, the selection of samples was taken based on selection techniques through a number of predetermined criteria (purposive samoling). The data used is secondary data with data collection techniques in the form of documentation. The software used to analyze the relationship between independent variables and dependent variables is SmartPLS version 4 using outer model analysis, inner model analysis and hypothesis testing. The results of the study show that sustainability report and intellectual capital have a negative effect on company value, while company size has a positive effect on company value.
Branding dan Digital Marketing dalam Optimalisasi Laba dan Financial Sustainability UMKM Rohma Septiawati; Rivan Wibowo; Fista Apriani Sujaya; Mumun Maemunah; Moch Agus Ariffianto; Abdul Husenudin
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1116

Abstract

This study aims to analyze the role of branding and digital marketing in optimizing profit and financial sustainability of Jamu Bu Bekti MSME in Karawang. This research uses a qualitative approach with observation and interview methods with the business owner. The results show that branding builds business identity and consumer trust, leading to increased sales. Digital marketing expands market reach and enhances customer engagement, thereby increasing revenue. The combination of both contributes to profit growth that supports the long-term financial sustainability of MSMEs. Therefore, branding and digital marketing are important factors in strengthening MSME competitiveness in the digital era.
Pengaruh Sales Growth dan Ketidakpastian Lingkungan Terhadap Tax Avoidance Pada Perusahaan Pertambangan Puput Anggraeni; Rohma Septiawati; Hendri Nur Ardiansyah
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i1.1510

Abstract

Penelitian ini bertujuan untuk melakukan analisis empiris mengenai pengaruh variabel sales growth dan ketidakpastian lingkungan terhadap keputusan tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Menggunakan metode purposive sampling, penelitian ini menetapkan 30 perusahaan sebagai sampel akhir setelah mengeliminasi data ekstrem untuk menjaga kualitas data analisis. Teknik analisis data menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) melalui SmartPLS 4. Hasil penelitian menunjukkan bahwa sales growth berpengaruh signifikan terhadap tax avoidance. Hal ini menunjukkan bahwa peningkatan volume penjualan mendorong manajeme bertindak oportunistik untuk meminimalkan beban pajak untuk menjaga profitabilitas di mata investor. Ketidakpastian lingkungan tidak berpengaruh signifikan, mengindikasikan bahwa fluktuasi kondisi eksternal tidak secara otomatis mengubah kebijakan pajak perusahaan yang lebih mengutamakan pendalian risiko operasional jangka panjang.   This study aims to conduct an empirical analysis of the influence of sales growth and environmental uncertainty on tax avoidance decisions in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Using a purposive sampling method, this study selected 30 companies as the final sample after eliminating outliers to maintain data quality. The data analysis technique used Partial Least Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS 4. The results show that sales growth has a significant effect on tax avoidance. This suggests that increasing sales volume encourages management to act opportunistically to minimize the tax burden and maintain profitability in the eyes of investors. Environmental uncertainty does not have a significant effect, indicating that fluctuations in external conditions do not automatically change corporate tax policies that prioritize controlling long-term operational risks.
PENGARUH PENERAPAN BIAYA LINGKUNGAN, KINERJA LINGKUNGAN DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN (STUDI PERUSAHAAN BASIC MATERIAL DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2021-2023) Nurulzahra Deswita Maharani; Rohma Septiawati; Avincennia Vindy Fitriana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6yshqv72

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya lingkungan, kinerja keuangan, serta struktur modal terhadap kinerja keuangan pada perusahaan manufaktur sektor basic material dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan sampel 21 perusahaan manufaktur analisis data dilakukan menggunakan SmartPLS. Hasil penelitian ini menunjukan biaya lingkungan dan struktur modal berpengaruh positif dan signifikan terhadap kinerja keuangan, kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan. Kesimpulan dari penelitian ini pengeluaran biaya serta pengelolaan struktur modal yang baik merupakan faktor penting dalam peningkatan kinerja keuangan perusahaan, dampak kinerja lingkungan belum terlihat signifikan terhadap profitabilitas dalam jangka pendek.
Integrasi Akuntansi Lingkungan Dalam Mewujudkan Keberlanjutan Program Makan Bergizi Gratis (MBG) Pada SPPG Kalangsurya Siska Kusuma Wardani; Rohma Septiawati; Avincennia Vindy Fitriana
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1546

Abstract

This study aims to examine how environmental accounting integration can achieve sustainable implementation of the Free Nutritious Meals (MBG) program at the SPPG Kalangsurya in Karawang Regency. The research method used in this study was qualitative, utilizing interviews, observation, and documentation. The results show that practices such as waste sorting, implementing hygiene SOPs, using environmentally friendly food trays, and collaborating with the Environmental Agency reflect sound environmental accounting principles, but environmental costs have not been recorded separately. Although environmental costs have not been recorded separately, the SPPG Kalangsurya recognizes that environmental accounting is not only a compliance tool but also a sustainability strategy that can improve efficiency, reputation, and public trust in the implementation of the Free Nutritious Meals (MBG) program. The main challenges for the SPPG Kalangsurya are a lack of understanding of environmental accounting and the absence of a dedicated recording system. However, there are opportunities to achieve long-term business sustainability.  Keywords: Environmental Accounting, Business Sustainability, Free Nutritious Meals
Pengaruh Religiusitas dan Lingkungan Sosial Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Karawang Nia Kurnia; Rohma Septiawati; Trias Arimurti
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3100

Abstract

Abstract: The research aims to test compliance of MSME players registered as taxpayers at KPP Pratama Karawang through aspect of religiosity and social environment. The method in the study is a quantitative method with a population of 177,022 MSMEs reported and registered at KPP Pratama Karawang in 2024. This sample was taken using purposive sampling and two of the data used by researchers, namely primary and supplementary data. Results of the study show that the variables of religiosity and social environment were subtantial contructive influence on taxpayers compliance of MSME taxpayers in Karawang Regency. Keywords: Religiosity, Social Environment, MSME Taxpayer Compliance Abstrak: Penelitian yang bertujuan menguji kepatuhan pelaku UMKM terdaftar sebagai wajib bayar pajak di KPP Pratama Karawang melalui aspek religiusitas dan lingkungan sosial. Metode pada penelitian berupa metode kuantitatif dengan populasi sebanyak 177.022 UMKM yang terlapor dan tercatat di KPP Pratama Karawang tahun 2024. Pengambilan sampel ini dilakukan menggunakan purposive sampling dan dua data dipergunakan oleh peneliti yaitu data utama dan pelengkap. Hasil penelitian menunjukkan variabel religiusitas dan lingkungan sosial terdapat pengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM di Kabupaten Karawang. Kata Kunci: Religiusitas, Lingkungan Sosial, Patuh Wajib Pajak UMKM
PENGARUH GREEN ACCOUNTING, CSR, DAN INOVASI BERKELANJUTAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR ENERGI PERIODE 2019-2023 Anisah Nisa; Rohma Septiawati; Meliana Puspitasari
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3115

Abstract

Penelitian ini bertujuan untuk memberikan pemahaman mengenai pengaruh Green Accounting, Corporate Social responsibility (CSR), dan inovasi berkelanjutan terhadap nilai perusahaan, pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan sampel yang terdiri dari 50 perusahaan manufaktur di sektor energi yang terdaftar Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa pengaruh Green Accounting (X1) terhadap nilai perusahaan memiliki T-statistik sebesar 0,5639 dengan tingkat signifikansi 0,05, sehingga hipotesis pertama (H1) ditolak. Di sisi lain Corporate Social Responsibility (CSR), (X2) menunjukkan pengaruh positif dan signifikan terhadap nilai perusahaan, dengan T-statistik sebesar 2,089 dan P-value sebesar 0,037, yang berarti hipotesis kedua (H2) diterima. Adapun inovasi berkelanjutan (X3) yang menunjukkan dampak positif terhadap nilai perusahaan, namun dengan T-statistik sebesar 0,091 dan P-value 0,928, hubungan ini tidak signifikan positif, sehingga hipotesis ketiga (H3) ditolak. Hal ini menunjukkan bahwa pengelolaan inovasi berkelanjutan yang kurang efektif dapat meningkatkan biaya operasional tanpa memberikan keuntungan yang jelas bagi nilai perusahaan, terutama bagi perusahaan yang memiliki sumber daya keuangan terbatas.
Differential Accounting Analysis in Decision Making or Buying Internet Vouchers on Haikal Tronik Puspita Wulandari Harahap; Puji Isyanto; Rohma Septiawati
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 6 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i6.38

Abstract

Business development in this digital era has encouraged many companies to innovate in order to maximize profits. This has driven management to make precise final decisions, one of which is using differential accounting analysis as a tool to analyze options between produce or purchase internet vouchers from Haikal Tronik. The purpose of this research is to examine the cost-effectiveness of Haikal Tronik's expenses using differential accounting analysis, particularly in decision-making between producing or purchasing products from an internet voucher supplier. The research method employed is quantitative descriptive. The data obtained include interview results, the company's general profile, direct documentation, and data related to costs incurred in relation to internet vouchers during Haikal Tronik's operations. These data were processed by classification and comparison between the alternatives of producing and purchasing. The research results from the differential accounting perspective show that if Haikal Tronik chooses to buy from the supplier, it will gain a profit of Rp 97,015,524. On the other hand, if it chooses to produce in-house, the resulting profit will be Rp 33,157,220. Therefore, purchasing is a more profitable option than producing internet vouchers.
Co-Authors Abdul Husenudin Ade Trisyanto Agil Murniati Maha Dewi Anisah Nisa Atep Sudirman Avincennia Vindy Fitriana Carolyn Lukita Chitia Liviana Kurniawan Devi Astriani Febrina Alisa Dewi Fista Apriani Sujaya Fista Apriani Sujaya Ghanis Noventa Saghita Hendri Nur Ardiansyah Ihsan Nasihin Imam Nurudin Isyanto, H. Puji Kiki Rizkiya Amalia Lubis Lilis Lasmini Linova Nazwa Riviani Lussy Farida Maya Ahyani Meliana Puspitasari Moch Agus Ariffianto Moch Agus Ariffianto Mona Oktaviyani Mumun Maemunah Nia Kurnia Niken Ayu Pratiwi Nursinda Kulsum Nurul Shally Mahaqqy Nurulzahra Deswita Maharani Puput Anggraeni Puspita Wulandari Harahap Reny Ernitasari Reza Mega Ariyani Rismayadi, Budi Rivan Wibowo Rosa Amelia Sari Marlina Shella Novianty Kusnadi Siska Kusuma Wardani Siti Dian Astuti Trias Arimurti Vanisa Riyadhita Yanti Yanti