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All Journal JEJAK IJEBD (International Journal Of Entrepreneurship And Business Development) Syntax Idea Transformasi Manageria: Journal of Islamic Education Management Balance : Jurnal Akuntansi dan Manajemen Best Journal of Administration and Management Lead Journal of Economy and Administration Jurnal Manajemen Kreatif dan Inovasi Indonesian Journal of Multidisciplinary on Social and Technology Manajemen Kreatif Jurnal Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Journal of Economics, Assets, and Evaluation ManBiz: Journal of Management and Business Jurnal Ekonomi dan Bisnis Jurnal Sains, Ekonomi, Manajemen, Akuntansi dan Hukum Indonesian Journal of Innovation Multidisipliner Research Jurnal Ekonomi, Manajemen, Akuntansi Sasambo: Jurnal Abdimas (Journal of Community Service) Journal of Multidisciplinary Sustainability Asean Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Optimal: Jurnal Ekonomi dan Manajemen
Maria Yovita R Pandin
Universitas 17 Agustus 1945 Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Crypto Asset Audits in the Era of Decentralized Finance (DeFi): A Global Systematic Review Pardomuan Pardosi; Tussi Sulistyowati; Khairil Anwar; Maria Yovita R Pandin; Amiartuti Kusmaningtyas
Journal of Multidisciplinary Sustainability Asean Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v2i4.2270

Abstract

Background. This research explores global studies on crypto asset audits in Decentralized Finance (DeFi) from 2021 to 2025 through a systematic literature review (SLR) approach, highlighting technological advancements like machine learning and hybrid analytics that enhance audit accuracy, fraud detection, and scalability. Purpose. Auditing practices have expanded to include smart contracts, compliance, security, and environmental audits. However, challenges persist, such as the lack of global regulatory standards, decentralized control, security risks, and instability within DeFi protocols. Method. Despite advancements, effective audits in DeFi require aligning technological innovation with adaptable regulatory frameworks to ensure sustainability and trust. Results. Managerially, DeFi platforms should integrate emerging technologies into auditing practices and collaborate with regulators to address compliance gaps, particularly in anti-money laundering (AML) and transparency.   Conclusion. Future research should focus on developing global DeFi regulations, exploring decentralized auditing methods, and investigating the impact of new financial systems like the metaverse on auditing practices.
Pengaruh Circular Economy Practice, Environmental Cost Management, dan Green Supply Chain terhadap Kinerja Keberlanjutan Perusahaan Naila Putri Amalia; Adila Dwi Lestari; Puspita Puri Astadewi; Rieke Fadilatul Nikmah; Shevania Claudya Tiara Putri; Maria Yovita R Pandin
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1463

Abstract

Penelitian ini memiliki tujuan untuk menguji sejauh mana pengaruh Circular Economy Practice, Environmental Cost Management, dan Green Supply Chain terhadap Kinerja Keberlanjutan Perusahaan. Penelitian ini memakai pendekatan kuantitatif dengan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 154 responden, terdiri dari mahasiswa dan pekerja yang terdiri atas mahasiswa dan pekerja yang memiliki pemahaman mengenai praktik keberlanjutan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Data dianalisis melalui metode PLS-SEM dengan bantuan aplikasi SmartPLS 4. Hasil menunjukkan bahwa Circular Economy Practice tidak berpengaruh signifikan terhadap Kinerja Keberlanjutan Perusahaan, sementara Green Supply Chain tidak berpengaruh signifikan terhadap Kinerja Keberlanjutan Perusahaan, sedangkan Green Supply Chain tidak berpengaruh signifikan terhadap Kinerja Keberlanjutan Perusahaan. Temuan penelitian menunjukkan bahwa Environmental Cost Management merupakan faktor yang paling berpengaruh dalam meningkatkan Kinerja Keberlanjutan Perusahaan dibandingkan Circular Economy Practice dan Green Supply Chain.
The Impact of Reference Interest Rates, Bond Investments and Exchange Rates on Financial Market Dynamics Daariin Dewi Nabiilah; Nur Imroatus Sholikah; Nanda Lutfiah Cahya May Salva; Adinda Nibros Zahira Fasya; Maria Yovita R Pandin
Lead Journal of Economy and Administration Vol 3 No 4 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i4.302

Abstract

The main focus of this study is to analyze how the benchmark interest rate, bond investment, and exchange rate affect the dynamics of the financial market in Indonesia in 2024. The method applied is quantitative by using secondary data from Bank Indonesia, and data processing is carried out using SPSS software. The sample used is secondary time series data, which is generally quantitative and obtained from official sources such as Bank Indonesia. This kind of data is very relevant and credible to measure the relationship between macroeconomic variables such as interest rates, exchange rates, and bond investment on financial market dynamics. This study uses independent variables including benchmark interest rates, bond investment, and exchange rates. And the dynamics of the financial market are the dependent variables.
Integration of Triple Bottom Line (People, Planet, Profit) in Sustainability Accounting and Reporting in Manufacturing Companies Maurheen Queena Hamada; Silvi Kurnia Kurnia; Achmad Alfin Nahdi Fadhulloh; Viery Erlangga Nugraha; Maria Yovita R Pandin
Lead Journal of Economy and Administration Vol 4 No 1 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v4i1.311

Abstract

This study aims to evaluate the integration of the Triple Bottom Line (TBL) approach People, Planet, and Profit into Sustainability Accounting and Reporting (SAR) practices within manufacturing companies in Indonesia. The analysis focuses on four major corporations: PT Unilever Indonesia Tbk, PT Semen Indonesia Tbk, PT Indofood Sukses Makmur Tbk, and PT Astra International Tbk, all of which have consistently published sustainability reports during the 2021–2024 period. A qualitative descriptive method was applied, using content analysis of sustainability reports based on the Global Reporting Initiative (GRI) Standards and the Indonesian Financial Services Authority Regulation No. 51/POJK.03/2017. The findings reveal that the profit (economic) aspect is more prominently and consistently reported, while the people (social) and planet (environmental) aspects tend to be symbolic and lack in-depth, measurable indicators. Although all companies demonstrate a commitment to sustainability, there are noticeable differences in the depth of disclosure and the selection of non-financial indicators. These results highlight the need for harmonized reporting standards, enhanced internal capacity, and more relevant qualitative metrics. Integrating TBL principles into SAR provides a more accountable and comprehensive reporting framework, supporting both internal strategic decision-making and external transparency to stakeholders. This study contributes to the advancement of more substantial and coordinated sustainability reporting practices in Indonesia’s manufacturing sector.
The Relationship Between Financial Ratios, Company Growth, and Shareholder Value in Financial Statement Reporting Rafif Putra Wiryamanta; Silvi Kurnia; Maurheen Queena Hamada; Viery Erlangga Nugraha; Maria Yovita R Pandin
Lead Journal of Economy and Administration Vol 4 No 1 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v4i1.312

Abstract

This study examines the relationship between corporate expansion, crucial financial indicators, and the worth attributed to shareholders, specifically within companies listed on the Indonesia Stock Exchange. The financial metrics considered in this analysis are Return on Equity (ROE), the Debt to Equity Ratio (DER), and Earnings Per Share (EPS). A quantitative approach was adopted, involving the examination of financial statements spanning from 2018 to 2022. Multiple regression analysis was utilized to assess how independent variables affect shareholder value. The findings indicate that both ROE and company growth positively influence shareholder value, whereas a higher DER negatively impacts it. These results highlight the critical role of proficient management in optimizing equity utilization and managing debt to enhance company valuation. This study contributes to a deeper understanding of how financial ratios and growth interact to shape shareholder value. It offers recommendations for company leadership to prioritize boosting ROE and fostering sustainable growth while mitigating debt-related risks. Furthermore, it suggests that future studies could benefit from a broader sample and the inclusion of macroeconomic factors for more robust conclusions. Consequently, this research can inform sound investment choices and financial management approaches for businesses.
The Influence of Stock Liquidity, Capital Structure, and Dividend Policy on Company Value in Manufacturing Companies​​​​​ Daariin Dewi Nabiilah; Nur Imroatus Sholikah; Adinda Nibros Zahira Fasya; Maria Yovita R Pandin
Lead Journal of Economy and Administration Vol 4 No 2 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v4i2.380

Abstract

The value of manufacturing companies listed on the Indonesia Stock Exchange was examined in this study in relation to capital structure, dividend policy, and stock liquidity.  Price to Book Value (PBV), a quantitative technique based on secondary data from 2024, was employed to calculate the company's worth, and analyzed through multiple linear regression using SPSS 27. This study showed that partially, The company's worth was not considerably impacted by its capital structure; only stock liquidity and dividend policy did. Meanwhile , simultaneous test results showed that all three variables simultaneously influenced company value. The model's capacity to describe different firm values was demonstrated by the coefficient of determination was relatively low, so that the majority of changes in company value were caused by other elements outside the study, such as profitability, company size, and market conditions. This finding suggests that the internal variables studied are not yet the primary drivers in assessing the worth of Indonesian manufacturing firms.
Dampak Perencanaan Anggaran, Pengelolaan Utang Dan Tabungan Terhadap Stabilitas Keuangan Mahasiswa Miqdamuntaqo Ferdiansa; Maria Yovita R Pandin; Putri Nabilah; Alvino Oktavierdinand Sodikin; Chesta Fillail Adabi
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.883

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak perencanaan anggaran, pengelolaan utang, dan tabungan terhadap stabilitas keuangan mahasiswa akuntansi Universitas 17 Agustus 1945 Surabaya. Stabilitas keuangan merupakan aspek penting yang memengaruhi kesejahteraan akademik dan psikologis mahasiswa, terutama di tengah meningkatnya biaya pendidikan dan kebutuhan hidup. Perencanaan anggaran yang efektif memungkinkan mahasiswa untuk mengalokasikan sumber daya keuangan secara optimal. Di sisi lain, pengelolaan utang yang baik, seperti membatasi jumlah pinjaman dan memastikan pembayaran tepat waktu, menjadi langkah krusial dalam mencegah tekanan finansial yang berlebihan. Selain itu, praktik menabung secara rutin memberikan perlindungan finansial terhadap risiko tak terduga dan memperkuat pondasi kestabilan ekonomi mahasiswa. Jenis penelitian ini memakai penelitian kuantitatif dengan metode yang sudah pernah dilakukan analisis deskriptif dan analisis regresi linear berganda. Proses pengambilan sampel yang dilakukan menggunakan pendekatan dari Isaac dan Michael. Sampel data pada responden berjumlah 32 responden. Penelitian ini menemukan bahwa ketiga variabel tersebut perencanaan anggaran, pengelolaan utang, dan tabungan terhadap stabilitas keuangan memperoleh hasil yang menunjukkan hubungan positif dan signifikan. Mahasiswa yang menerapkan ketiga praktik tersebut menunjukkan ketahanan finansial yang lebih berkualitas dan kemampuan yang bijak dalam mengelola tantangan ekonomi.   This study aims to explore the impact of budgeting, debt management, and savings on the financial stability of accounting students at the University of 17 August 1945 Surabaya. Financial stability is a crucial aspect that influences the academic and psychological well-being of students, especially amidst rising educational costs and living expenses. Effective budgeting enables students to optimally allocate their financial resources. On the other hand, good debt management, such as limiting the amount of loans and ensuring timely payments, is a critical step in preventing excessive financial pressure. Additionally, regular saving practices provide financial protection against unforeseen risks and strengthen the foundation of students' economic stability. This research employs a quantitative approach, utilizing descriptive analysis and multiple linear regression analysis methods. The sampling process was conducted using the approach from Isaac and Michael, resulting in a sample size of 32 respondents. The findings of this study indicate that all three variables budgeting, debt management, and savings have a positive and significant relationship with financial stability. Students who implement these three practices demonstrate higher financial resilience and a more prudent ability to manage economic challenges.  
Transformasi Digital Administrasi Perpajakan Di Era Artificial Intelligence: Tantangan, Peluang, Dan Implikasi Kebijakan Terhadap Kepatuhan Wajib Pajak Di Indonesia Saputra Hadiwinarto; Maria Yovita R Pandin; Amiartuti Kusmaningtyas
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19769

Abstract

Perkembangan teknologi digital telah mengubah berbagai aspek tata kelola pemerintahan, termasuk sistem administrasi perpajakan. Digitalisasi administrasi perpajakan merupakan strategi yang diterapkan berbagai negara untuk meningkatkan efektivitas pemungutan pajak, memperbaiki kualitas pelayanan kepada wajib pajak, serta memperkuat pengawasan terhadap potensi kebocoran penerimaan negara. Dalam beberapa tahun terakhir, pemanfaatan teknologi seperti Artificial Intelligence (AI), Big Data Analytics, Machine Learning, dan Cloud Computing menjadi isu yang semakin penting dalam reformasi perpajakan. Indonesia juga telah melakukan transformasi melalui implementasi sistem administrasi perpajakan berbasis digital, pengembangan Core Tax Administration System (CTAS), penggunaan e-Filing, e-Bupot, e-Faktur, serta integrasi data perpajakan dengan berbagai instansi pemerintah. Artikel ini bertujuan menganalisis isu-isu kontemporer dalam bidang perpajakan yang berkaitan dengan transformasi digital administrasi perpajakan serta implikasinya terhadap kepatuhan wajib pajak. Penelitian menggunakan pendekatan kualitatif melalui studi kepustakaan dengan menganalisis berbagai jurnal ilmiah, laporan organisasi internasional, dan regulasi perpajakan yang relevan. Hasil kajian menunjukkan bahwa digitalisasi administrasi perpajakan mampu meningkatkan efisiensi pelayanan, mempercepat proses administrasi, mengurangi biaya kepatuhan (compliance cost), serta memperkuat kemampuan otoritas pajak dalam mendeteksi praktik penghindaran pajak (tax avoidance) maupun penggelapan pajak (tax evasion). Di sisi lain, transformasi digital juga menghadirkan tantangan berupa perlindungan data pribadi, keamanan siber, kesenjangan literasi digital, kesiapan sumber daya manusia, serta kebutuhan regulasi yang adaptif terhadap perkembangan teknologi.
Pengaruh Struktur Modal, Risiko Keuangan, dan Suku Bunga terhadap Biaya Modal Perusahaan Maria Yovita R Pandin; Nala Cahyani E; Nabilla Choiriya A; Ananda Rini Widya M; Desta Viananda
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7184

Abstract

This study examines the effects of interest rates, capital structure, and financial risk on the cost of capital of the top five banks in Indonesia: CIMB Niaga, BNI, BRI, BCA, and Mandiri. The policy rate of Bank Indonesia and secondary data gathered from yearly financial statements from 2019 to 2024 are used in the study. The WACC technique is used to determine the cost of capital, the debt-to-equity ratio is used to analyze the capital structure, and the stability of profits and the institution's capacity to repay its debt are used to evaluate financial risk. The results of the regression analysis show that the cost of capital is considerably positively impacted by both interest rates and capital structure.. In contrast, the impact of financial risk differs among the banks. These results highlight the importance of strong capital structure and risk management to ensure optimal financing costs in a volatile interest rate environment.
Co-Authors - Hwihanus Achmad Alfin Nahdi Fadhulloh Adam Maulana Adiati Trihastuti Adila Dwi Lestari Adinda Nibros Zahira Fasya Agus Agus Agus Pawitra Widya Agustin Cintya Masita Ainur Riski Amelia Alvino Oktavierdinand Sodikin Amiartuti Kusmaningtyas Amira Nanda Arianni Ananda Rini Widya M Angelique Michella Anggi Mayrizka Dea Ananda Anisa Ari Suci Annisa Trimur Fadila Arif Hartadi Azra Maharani Yashita Badzlina Chaerani Putri Chesta Fillail Adabi Daariin Dewi Nabiilah Daiyatul Qoiriyah Dedy Surahman Desta Viananda Dita Fitriani Elsy Margaritha Prastisye Rihi Eva Elysa Putri Fandi Pratama Putra Fariza Putri Hawa Fauziyah Fadhilah Febriyanti Artika Putri Feronika Arfianingrum Fitria Intan Novianti Gillbert Billy Rivaldo Matahurila GS , Achmad Daengs Hasna Khalisha Putri Hazzar Al Oktha Rahmatika Indah Naila Prisca Indhira Ridho Abdhilla Indrawati Yuhertiana Indri Widya Wulandari Inung Vias Dras Tistian Hening Tyas Ivananur Alvira Wahono Khairil Anwar Kurniawan Dwi Julianto Lebrina Lorince Tangpen Lidh Iatul Izzah Lilik Faiqotul Himmah M. Aziz Mahesa Maufirotul Janna Maurheen Queena Hamada Miqdamuntaqo Ferdiansa Moch Afan Akbar Monica Nuzul Fiyanti Nabila Cahya Lestari Nabilla Choiriya A Naila Putri Amalia Nala Cahyani E Nanda Lutfiah Cahya May Salva Nova Melinda Isnaini Novita Melliyana Widyanti Nur Imroatus Sholikah Nurul Aini Pardomuan Pardosi Puspita Puri Astadewi Putri Nabilah Rafif Putra Wiryamanta Reza Mutiara Nur Fitriandinni Rieke Fadilatul Nikmah Roy Hanafi Salsabila Aprilia Saputra Hadiwinarto Shevania Claudya Tiara Putri Silvi Kurnia Silvi Kurnia Kurnia Siti Lailatus Saidah Slamet Riyadi Tiara Marcella Ruskito Tri Ratnawati Tries Ellia Sandari Tussi Sulistyowati Viery Erlangga Nugraha Viona Eka Putri Mardiono Vivi Armadhani Vivi Natasha Widya Novita Sari Wiwit Lusiana Yeni Kartika Dewi Nurjana Zaenal Arifin Ziyadatul Khoiroh