Article Per Year (5 Year)
p-Index From 2021 - 2026
3.457
P-Index
This Author published in this journals
All Journal JAM : Jurnal Aplikasi Manajemen The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Indonesian Journal of Accounting and Governance Jurnal Riset Bisnis dan Manajemen GANDRUNG: Jurnal Pengabdian Kepada Masyarakat International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi Trisakti International Journal of Accounting & Finance in Asia Pasific JAATB JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Accounting and Governance
Sistya Rachmawati
Fakultas Ekonomi Universitas Indonesia, Jakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
Integrated Corporate Governance Moderates Determinants On Economic Performance Qintharah, Yuha Nadhirah; Murwaningsari, Etty; Rachmawati, Sistya
MIX: JURNAL ILMIAH MANAJEMEN Vol 14, No 3 (2024): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2024.v14i3.009

Abstract

Objectives: This study aims to examine the effect of corporate social responsibility and competitive advantage on economic performance in addition to using integrated corporate governance as a moderating variable. Thus, this study also aims to determine whether integrated corporate governance strengthens or weakens the relationship.Methodology: The research method used is moderated regression analysis (MRA). Data used in this research is secondary data from IDX. In addition, this study tested the classical assumptions and tested the accuracy of the model to find out which model was the most appropriate. The number of samples used in this study was 201 samples from the annual year 2020-2022.Finding: The results show that CSR does not affect economic performance, competitive advantage has a positive effect on economic performance, CG strengthens the influence of CSR on economic performance and CG strengthens the influence of competitive advantage on economic performance.Conclusion: Governance is an important factor in company performance because it can moderate the relationship between competitive advantage and CSR with performance. This research indicates the importance of competitive advantage to improve company performance. This is supported by the RBV theory which states to make good use of company resources. Also, governance could become quasi-moderation because it could become a moderator variable and could influence an independent variable.Novelty: This research uses different measurements of integrated corporate governance measurement. ICG measurement in this research is using developed POJK no 2/POJK 05/2014 indicators.
Implementation of Corporate Governansi in MSME Murwaningsari, Etty; Darmawati, Deni; Sofie; Rachmawati, Sistya
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.5040

Abstract

The purpose of community service is to help MSMEs to prepare financial reports, which are needed to apply for bank financing for capital acquisition and business development. And be able to understand good governance in MSMEs. As an effort to strengthen the participation of good MSME governance to empower individuals, groups and communities in the field of family welfare, especially in efforts to increase income and shared welfare. So that it can improve corporate governance in MSMEs through understanding and implementing the SIAPIK program to prepare financial reports. The methods used in implementing community service are counseling, training and mentoring through presentations of materials delivered by the community service team. The main topics of community service include training on cooperative governance. Then a discussion was held with participants guided by a moderator through face-to-face meetings. Feedback was carried out with a questionnaire filled out by all members of PMKM Prima Indonesia who participated in community service activities. The results of the evaluation of the implementation of community service both during face-to-face meetings and through questionnaires showed that community service participants expressed satisfaction with this activity, and the purpose of community service was achieved where participants felt they had received benefits in the form of increased knowledge, understanding of MSME governance.
PENGARUH MODAL MANUSIA HIJAU, MODAL STRUKTURAL HIJAU, MODAL RELASIONAL HIJAU TERHADAP KINERJA PERUSAHAAN DENGAN KEUNGGULAN KOMPETITIF HIJAU SEBAGAI VARIABEL MODERASI Hunafah, Diftya Rachmitha; Rachmawati, Sistya
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18137

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh modal structural hijau, modal manusia hijau, dan modal relasional hijau terhadap kinerja perusahaan. Penggunaan variabel moderasi yaitu keunggulan kompetitf hijau. Laporan tahunan yang berlanjut didapatkan dari riset ini, yaitu instansi sektor bukan keuangan yang ada pada Bursa Efek Indonesia (BEI), merupakan data sekunder pada riset ini. Sampel pada target sampling menggunakan 420 instansi di tahun 2021. Penggunaan analisis regresi linier ganda yaitu SPPS v 22.0 dipilih penelitii. Hasil menunjukkan bahwa modal manusia hijau dan modal relasional hijau tidak berpengaruh terhadap kinerja perusahaan. Yang berpengaruh dalam kinerja perusahaan yaitu modal struktural hijau. Variabel keunggulan kompetitf hijau memperlemah modal manusia hijau, dan modal relasional hijau terkait dengan kinerja perusahaan, sedangkan keunggulan kompetitf hijau dapat memperkuat modal struktural hijau terkait dengan kinerja perusahaan.
PERENCANAAN PAJAK DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA DENGAN VARIABEL MODERATING KUALITAS LAB Lestari, Risti Dwi; Rachmawati, Sistya
Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/hhmmz772

Abstract

This study aims to analyze and find evidence of the effect of tax planning and book tax differences onearnings persistence with earnings quality as moderating variable. The data used is secondary dataobtained from the financial statements of manufacturing companies listed on the Indonesian StockExchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analyticalmethod used to test the hypothesis in this study is multiple regression analysis.The results of this studyindicate that the tax planning variable has a negative influence on earnings persistence. This isbecause tax planning is used to apply discretion policy of accounting in reducing company profit so itwill reduce tax amount. Contra effect of tax planning causes low earnings persistence The companyconducts tax planning to minimize the tax burden that is borne by companies that have a long-termfocus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differencesdo not have an influence on earnings persistence, this is possible because income and costs that areadjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality doesnot strengthen tax planning and book tax differences toward earnings persistence.
PENDEKATAN STRATEGIS PEMASARAN SEBAGAI PENENTU KEPUTUSAN PELANGGAN UNTUK BERTAHAN: STUDI KASUS HOTEL ARYADUTA PEKANBARU Suyono, Suyono; Rachmawati, Sistya; Murwaningsari, Etty; Kudri, Wan Muhammad; Priyono, Priyono
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5659

Abstract

This study aims to identify and analyze the influence of the Marketing Mix (7P)—product, price, promotion, place, people, process, and physical evidence—on the decision to stay at Hotel Aryaduta Pekanbaru. The population of this research consists of all consumers who purchase or use services at Hotel Aryaduta Pekanbaru. Based on the formula by Hair et al., the sample size was determined to be 145 respondents using an accidental sampling technique. The primary data were collected through questionnaires distributed to consumers. The data analysis techniques employed included descriptive analysis and multiple regression analysis using SPSS software. The findings indicate that the variables of product, price, promotion, and process have a significant influence on the decision to stay, whereas place, people, and physical evidence do not show a significant effect. Theoretically, these results reinforce the concept that certain elements of the marketing mix play a dominant role in shaping consumer decision-making, and they contribute to the development of marketing theory, particularly within the hospitality industry. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Marketing Mix (7P), yang meliputi produk, harga, promosi, lokasi, orang, proses, dan bukti fisik, terhadap keputusan menginap pada Hotel Aryaduta Pekanbaru. Populasi dalam penelitian ini adalah seluruh konsumen yang melakukan pembelian atau menggunakan layanan di Hotel Aryaduta Pekanbaru. Berdasarkan rumus Hair et al., jumlah sampel ditetapkan sebanyak 145 responden dengan menggunakan teknik accidental sampling. Pengumpulan data penelitian menggunakan data primer yang diperoleh melalui kuesioner yang dibagikan kepada konsumen. Teknik analisis data yang digunakan meliputi analisis deskriptif dan analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan variabel produk, harga, promosi, dan proses berpengaruh signifikan terhadap keputusan menginap, sementara lokasi, orang, dan bukti fisik tidak memberikan efek signifikan. Implikasi teoritis temuan ini memperkuat konsep bahwa elemen bauran pemasaran tertentu memiliki peran dominan dalam membentuk keputusan konsumen, serta memberikan kontribusi terhadap pengembangan teori pemasaran khususnya pada industri perhotelan.
THE EFFECT OF DISCRETIONARY AND NON-DISCRETIONARY INCOME SMOOTHING AND CAPITAL BUFFER ON CREDIT GROWTH: MODERATED BY LIQUIDITY RISK Yudi, Yudi; Rachmawati, Sistya
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12806

Abstract

ABSTRACTThis study aims to examine the effect of discretionary and non-discretionary income smoothing and capital buffers on credit growth, moderated by liquidity risk. This study uses data regression analysis with a fixed-effects model. The study sample consisted of 170 respondents, consisting of 36 banking companies listed on the Indonesia Stock Exchange from 2020 to 2024. The results of this study show a significant positive effect of discretionary and non-discretionary income smoothing and capital buffers on credit growth. Liquidity risk has no effect on credit growth, and the interaction with discretionary income smoothing has been proven to strengthen this effect, indicating as quasi-moderation. However, when liquidity risk interacts with non-discretionary income smoothing and capital buffers, the interaction is proven not to strengthen the effect, indicating as predictor moderation. Originality this study offers important insights for regulators and practitioners regarding the impact of income smoothing and capital buffers in controlling credit growth during the COVID-19 pandemic.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perataan laba diskresioner, dan non-diskresioner dan modal penyangga terhadap pertumbuhan kredit bank yang dimoderasi oleh risiko likuiditas. Penelitian ini menggunakan analisis regresi data dengan fixed effect model. Sampel penelitian ini sebanyak 170 terdiri dari 36 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2024. Hasil studi ini membuktikan adanya pengaruh positif signifikan perataan laba diskresioner dan non-diskresioner dan modal penyangga terhadap pertumbuhan kredit. Risiko likuiditas tidak berpengaruh terhadap pertumbuhan kredit, namun setelah diinteraksikan dengan perataan laba diskresioner, terbukti memperkuat, yang disebut sebagai kuasi moderasi. Risiko likuiditas diinteraksikan dengan perataan laba non-diskresioner dan penyangga modal, terbukti tidak memperkuat, yang disebut sebagai moderasi prediktor. Orisinalitas studi ini menawarkan wawasan penting bagi regulator dan praktisi tentang dampak perataan laba dan modal penyangga dalam mengendalikan pertumbuhan kredit masa pandemic covid-19
The Influence of Green Competitive Advantage to Value Relevance of Earning and Book Value Rachmawati, Sistya; Murwaningsari, Etty; Augustine, Yvonne
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.242

Abstract

The purpose of this study is to analyze the empirical evidence of the effect of green competitive advantage on the value relevance of earnings and book value in terms of the stock price model and the cumulative abnormal return model (return model). The data used in this study is secondary data derived from annual reports and sustainability reports listed on the IDX-IC (IDX Industrial Classification) and taken from the Indonesia Stock Exchange (IDX) through the website (www.idx-ic.co .id). The research sample was taken by purposive sampling with a total of 110 observations. The results showed a significant positive effect of green competitive advantage on the value relevance of earnings, both the price model and the return model. Thus, information is said to be relevant if information on green competitive advantage can contribute to profits and react positively to the market, so that it can be used as a basis for decision making. The test results show that there is no significant negative effect for green competitive advantage on the value relevance of book value with the price model. However, the green competitive advantage for the return model has a significant negative effect on the value relevance of book value. These results indicate that investors fail to recognize the potential book value in the future. Thus the information is said to be irrelevant because the green competitive advantage information reflected in the book value is not responded to by the market. The results of this study indicate that the value relevance of earning and book value is non-linear.
The Effect of Green Banking and Green Investment on Firm Value with Eco-Efficiency as Moderation Murwaningsari, Etty; Rachmawati, Sistya
International Journal of Social and Management Studies Vol. 4 No. 2 (2023): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i2.300

Abstract

The purpose of this research is to analyze the effect of (1) green banking and green investment on firm value. (2) Eco-efficiency moderates green banking and green investment on firm value. This research method was carried out by taking secondary data, namely banks listed on the Indonesian stock exchange (IDX-IC), the number of research samples was 47 banks, according to purposive sampling criteria during the 2016-2021 period (6 years) so the number of samples was 107 observations, using panel data regression. The results of this study (1) Green banking has a positive effect on firm value. (2) Green investment has a positive effect on firm value. (3) Eco-Efficiency can strengthen the effect of green banking on firm value. (4) Eco-Efficiency cannot strengthen the effect of green investment on firm value
Improving Accountability and Transparency in Nonprofit Educational Organizations through the Implementation of ISAK 35 Rachmawati, Sistya
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i1.7405

Abstract

The implementation of community service and independent implementation of non-profit educational organizations plays an important role in providing quality educational services without a profit orientation. However, challenges in maintaining accountability and transparency still often occur, especially in terms of financial reporting. The application of Financial Accounting Standards Interpretation (ISAK) 35: Presentation of Financial Statements of Non-Profit Entities is a strategic step to ensure that the financial statements of non-profit educational institutions can reflect the actual conditions and are easily understood by stakeholders. This PKM activity aims to improve the understanding and implementation of ISAK 35 in non-profit educational institutions partnered with Trie Bhakti University through training, mentoring, and the preparation of ISAK 35-based financial report models. The results of this activity show a significant increase in the understanding of foundation administrators regarding the principles of accountability, financial report structure, and public information disclosure. With the implementation of ISAK 35, partner educational institutions are able to produce more transparent, relevant, and reliable financial reports as a form of accountability to the public and donors
The Effect of Green Accounting and Leverage on Company Financial Performance with Good Corporate Governance as a Moderating Variable Adelia, Danur Dara; Rachmawati, Sistya
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.647

Abstract

Abstract Purpose – This study aims to obtain empirical evidence on the influence of green accounting and leverage on financial performance with good corporate governance as a moderating variable Design/methodology/approach – This study uses a quantitative research design. The sample consists of 52 property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024. The analysis techniques used to test the hypotheses are multiple regression analysis and moderation interaction regression using EViews 9 software Findings – The results of this study indicate that green accounting has a negative effect and is not statistically significant on financial performance. Furthermore, leverage has a negative effect and is not statistically significant on financial performance, and good corporate governance has a negative effect and is not statistically significant on financial performance. However, good corporate governance does not strengthen the influence of green accounting on financial performance, and good corporate governance does not strengthen the influence of leverage on financial performance Research limitations/implications – This study discusses financial performance and other factors such as green accounting, leverage, and good corporate governance, focusing on companies in the property and real estate sector. This study contributes new insights by positioning good corporate governance as a moderating variable that strengthens the relationship to explain variations in corporate financial performance amid increasing demands for sustainable business practices
Co-Authors Adelia, Danur Dara Augustine, Yvonne Darmawati, Deni Dipaulina, Angelica Egi Gumala Sari Endhita Estuningsih, Leandra Etty Murwaningsari Fatik Rahayu Giawan Nur Fitria Hunafah, Diftya Rachmitha I Gusti Ayu Asri Pramesti Kudri, Wan Muhammad Lestari, Risti Dwi Lestari, Risti Dwi Maya Grace Basaria Mulyani, Susi Dwi Dwi Murwarningsari, Etty Nugraha, Erie Riza Pratiwi, Inugrah Ratia Priyono Priyono Qintharah, Yuha Nadhirah Simon, Febryanti Sofie Sofie, Sofie Suyono Suyono Yudi Yudi