Article Per Year (5 Year)
p-Index From 2021 - 2026
3.608
P-Index
This Author published in this journals
All Journal JURNAL PENDIDIKAN TAMBUSAI Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Accounting Global Journal Jurnal Akuntansi dan Keuangan (JAK) E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Serat Acitya BEGAWI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntan Publik
Widya Rizki Eka Putri
Universitas Lampung
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Public Health Social Sciences

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
Analisis Kinerja Piutang Perusahaan Sebelum dan Masa Pandemi Covid-19 (Studi pada Sub Sektor Kesehatan yang Terdaftar di BEI) Wafi Yahya; Widya Rizki Eka Putri; Sari Indah Oktanti Sembiring
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5617

Abstract

This investigate looks at contrasts within the execution of receivables turnover in pharmaceutical segment companies some time recently and amid the Covid-19 widespread. The populace in this inquire about are pharmaceutical companies recorded on the Indonesian stock trade from 2018 to 2021. The test utilized in this investigate is the matched test t test. The comes about of this investigate are that there are contrasts in receivables turnover execution as measured by Receivable Turnover in pharmaceutical companies some time recently and amid Covid-19.
Pengaruh Gender Diversity Dan Remunerasi Direksi Terhadap Kinerja Perusahaan Dengan Visibilitas Publik Sebagai Variabel Moderasi Winda Septiani; Reni Oktavia; Liza Alvia; Widya Rizki Eka Putri
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.6257

Abstract

The purpose of this study is to examine the effect of Gender Diversity and Directors' Remuneration in improving firm performance and test whether the Public Visibility of company can strengthen Gender Diversity and Directors' Remuneration on firm performance. The population in this study is state-owned companies listed on the IDX in 2018-2022. By using puposive sampling, 26 companies were selected as samples. The data analysis technique in this study is multiple linear regression analysis. In this study, Gender Diversity is measured by the percentage of female board of directors, Directors’ Remuneration is measured by ratio between remuneration and NBT, Public Visibility is measured by GSV (Google Search Volume). In the other hand, Firm Performance is measured by ROE (Return On Equity). The results prove that Gender Diversity and Directors' Remuneration have a negative effect on firm performance. However, the presence of Public Visibility as a moderating variable can strengthen can strengthen the relationship between Gender Diversity and Directors' Remuneration to Firm Performance. In other words, the higher the Gender Diversity and Remuneration of the Board of Directors balanced with high Public Visibility will be followed by an increase in Firm Performance.
Determinasi Pengungkapan Key Audit Matters: Perspektif Teori Audit Expectation Gap Fatkhur Rohman; Widya Rizki Eka Putri; Syaharani Noer Fathia; Ayu Dwiny Octary; Rona Majidah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4228

Abstract

This study aims to explore the factors influencing the disclosure of Key Audit Matters (KAM) in audit reports, using the Audit Expectation Gap Theory as a theoretical framework. Based on a literature review of 15 articles published between 2020 and 2025, it was found that factors such as company characteristics (size and complexity), auditor characteristics (experience and specialization), and corporate governance significantly influence the quality and quantity of Key Audit Matters disclosure. Larger and more complex companies tend to disclose more Key Audit Matters, while auditors from large firms provide more detailed disclosures. Furthermore, disclosures that are too generic or use overly formal and non-specific language risk exacerbating the expectation gap. Therefore, it is essential for regulators and auditors to continually improve guidelines and evaluate the implementation of Key Audit Matters to meet transparency and accountability goals.
PENGUATAN KOMPETENSI AKUNTANSI KEUANGAN DI BLUD PUSKESMAS: IMPLEMENTASI STANDAR AKUNTANSI DAN PRAKTIK TERBAIK MELALUI PELATIHAN INTENSIF Evana, Einde; Widya Rizki Eka Putri; Desriani, Neny
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): Volume 3 - Nomor 2 - Juli 2025
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v3i2.53

Abstract

Workshop penyusunan laporan keuangan Badan Layanan Umum Daerah (BLUD) Dinas Kesehatan Kabupaten Mesuji diselenggarakan untuk meningkatkan pemahaman dan kemampuan pengelola keuangan dalam mengelola keuangan sektor publik. Workshop yang berlangsung di Hotel Sheraton, Bandar Lampung, pada tanggal 10 September 2024 ini bertujuan membantu staf BLUD dalam menyusun laporan keuangan yang akurat sesuai dengan standar regulasi yang berlaku. Workshop ini memberikan wawasan penting mengenai prinsip-prinsip akuntansi yang berlaku khusus untuk BLUD serta langkah-langkah praktis dalam penyusunan laporan keuangan. Peserta yang terdiri dari 50 pejabat dinas kesehatan, auditor, dan akuntan aktif berdiskusi serta mengikuti latihan praktis. Keberhasilan workshop ini tercermin dari peningkatan kesadaran akan kepatuhan serta akurasi dalam pelaporan keuangan.
Analisis Earning Management Pada Laporan Keuangan Interim Yang Terlambat Publikasi Nisrina Aisya Kesuma Putri; Tri Joko Prasetyo; Reni Oktavia; Widya Rizki Eka Putri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3496

Abstract

Earning management is a practice used by management to change and control earnings, including actions such as adjustments in order to achieve the results desired by management. Earnings management occurs when managers analyze financia staements and make adjustments in recording transactions in the financial statements to mislead stakeholders about the company’s financial performance or influence contractual outcomes that refer to the numbers listed in the financial statements. This action is often carried out by company managers with the intention of manipulating the information contained in the financial statements, so tha stakeholders get a false understanding of the company’s condition or performance. Earning management is divided into two types, namely Accrual Earning Management and Real Earning Management.
SHARIAH COMPLIANCE, ISLAMIC CORPORATE GOVERNANCE, AUDIT COMMITTEE, AND SHARIA SUPERVISORY BOARD EFFECT ON FRAUD Fatkhur Rohman; Syaharani Noer Fathia; Widya Rizki Eka Putri; Ayu Dwiny Octary; Rona Majidah
Jurnal Akuntansi dan Keuangan (JAK) Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026
Publisher : Faculty of Economics and Business

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

Abstract

This study aims to examine the influence of Shariah Compliance, Islamic Corporate Governance (ICG), Audit Committee, and Sharia Supervisory Board (SSB) on fraud in Indonesian Sharia banking. This research uses a quantitative approach with panel data analysis. The sample consists of 13 Islamic commercial banks in Indonesia observed during the period 2022–2024. Shariah compliance is measured using the Islamic Income Ratio, Profit Sharing Ratio, and Zakat Performance Ratio. Panel data regression analysis was employed using the Common Effect Model (CEM) as the selected estimation model. The findings show that the Profit-Sharing Ratio and Sharia Supervisory Board have a significant effect in increasing fraud, indicating that these variables are associated with a higher occurrence of fraud. Meanwhile, the Islamic Income Ratio, Zakat Performance Ratio, Islamic Corporate Governance, and Audit Committee do not have a significant effect on fraud. The results suggest that several governance and compliance mechanisms in Islamic banks have not yet effectively strengthened fraud prevention. The effectiveness of profit-sharing mechanisms and the supervisory role of the Sharia Supervisory Board require further attention. This study is limited by the short observation period and small sample size. However, it contributes to the literature by providing empirical evidence on the role of Shariah compliance and governance mechanisms in influencing fraud in Islamic banking, offering insights for regulators and banking practitioners to improve fraud prevention.
Pengaruh Kinerja ESG terhadap Nilai Prusahaan Dengan Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020-2024 Fauzan Ubaidillah Yaira; Widya Rizki Eka Putri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12087

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja Environmental, Social, and Governance (ESG) terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Populasi penelitian meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penentuan sampel menggunakan metode purposive sampling, sehingga diperoleh 20 perusahaan dengan total 94 observasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kinerja ESG tidak berpengaruh signifikan terhadap nilai perusahaan. Sementara itu, profitabilitas terbukti mampu memoderasi hubungan antara kinerja ESG dan nilai perusahaan secara positif dan signifikan. Hasil tersebut mengindikasikan bahwa perusahaan dengan tingkat profitabilitas yang tinggi memiliki kemampuan yang lebih besar dalam mengoptimalkan implementasi praktik ESG sehingga manfaatnya lebih mampu meningkatkan nilai perusahaan. Sebaliknya, pada perusahaan dengan tingkat profitabilitas yang rendah, penerapan ESG belum mampu memberikan pengaruh yang optimal terhadap peningkatan nilai perusahaan. Penelitian ini mengimplikasikan bahwa keberhasilan implementasi ESG dalam meningkatkan nilai perusahaan tidak hanya ditentukan oleh kualitas praktik keberlanjutan, tetapi juga dipengaruhi oleh kemampuan perusahaan dalam menghasilkan laba sebagai sumber pendanaan bagi aktivitas keberlanjutan. Oleh karena itu, penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen perusahaan dan investor dalam mengintegrasikan aspek ESG dan kinerja keuangan sebagai bagian dari strategi untuk meningkatkan nilai perusahaan secara berkelanjutan.
Pengaruh Green Accounting, Environmental Performance, dan Material Flow Cost Accounting (MFCA) terhadap Nilai Perusahaan pada Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Diky Darmawansyah; Widya Rizki Eka Putri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12302

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, environmental performance, dan material flow cost accounting (MFCA) terhadap nilai perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian dilatarbelakangi oleh meningkatnya tuntutan transparansi pengelolaan lingkungan, implementasi pelaporan keberlanjutan, serta tingginya risiko lingkungan pada sektor pertambangan yang memengaruhi persepsi investor terhadap nilai perusahaan. Landasan teori yang digunakan adalah teori legitimasi yang menjelaskan bahwa perusahaan berupaya memperoleh dan mempertahankan legitimasi masyarakat melalui pengungkapan informasi lingkungan dan peningkatan kinerja keberlanjutan. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan merupakan data sekunder berupa laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan pertambangan yang diperoleh dari Bursa Efek Indonesia serta sumber resmi lainnya. Teknik pengambilan sampel menggunakan purposive sampling berdasarkan kriteria tertentu sehingga diperoleh perusahaan yang memenuhi persyaratan penelitian. Nilai perusahaan diproksikan menggunakan Tobin’s Q, green accounting diukur dengan indeks pengungkapan Global Reporting Initiative (GRI), environmental performance diukur menggunakan peringkat PROPER, sedangkan MFCA diproksikan melalui Waste Management Cost Ratio (WMCR). Analisis data dilakukan menggunakan regresi data panel yang didahului dengan uji statistik deskriptif, pemilihan model terbaik, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian diharapkan memberikan bukti empiris mengenai pengaruh praktik akuntansi lingkungan, kinerja lingkungan, dan efisiensi pengelolaan limbah terhadap nilai perusahaan serta menjadi masukan bagi perusahaan, investor, regulator, dan akademisi dalam mendukung penerapan praktik bisnis berkelanjutan serta meningkatkan daya saing perusahaan di pasar modal Indonesia.
Co-Authors A Zubaidi Indra Agus Zahron Idris Antonius Panji Utomo Ayu Dwiny Octary Ayu Dwiny Octary Dani Cristian Dharma, Fitra Diky Darmawansyah Einde Evana, Einde Evi Yana Hasmi Fatkhur Rohman Fauzan Ubaidillah Yaira Hafidz Rully Amirullah Indah Larassati Indah Larassati Kiagus Andi LIZA ALVIA Neny Desriani Nisrina Aisya Kesuma Putri Rahma Suci Ramadani Ratna Septiyanti Reni Oktavia Reni Oktavia Rohman, Fatkhur Rona Majidah Rona Majidah Safitri Safitri Sari Indah Oktanti Sembiring Sinta Belani Syaharani Noer Fathia Syaharani Noer Fathia Tri Joko Prasetyo Trijoko Prasetyo Usep Syaipudin Wafi Yahya Winda Septiani Youlanda Silvia Irawan