Article Per Year (5 Year)
p-Index From 2021 - 2026
11.215
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif Value: Jurnal Manajemen dan Akuntansi JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Jurnal Ilmiah Manajemen Kesatuan Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Muhammadiyah Riau Accounting and Business Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam International Journal of Science and Society (IJSOC) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Magister Akuntansi Trisakti Journal of Business, Social and Technology Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development IPSAR (International Public Sector Accounting Review) Kajian Akuntansi IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Akurasi POTENSI: Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Senarai Kearifan Lokal Akuntansi
Driana Leniwati
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 90 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 90 Documents
Search

 5   6   7   8   9 
The Effect of Comparative Employee Compensation on Wage and Salary Payments Catrin, Caterina Aruli Iskandar; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.268

Abstract

This research aims to determine the effect of compensation comparisons on non-financial sector companies in Indonesia listed on IDX. The population of this research is all non-financial sector companies consisting of the raw materials, manufacturing and services sectors registered on IDX for the 2019-2021 period. This study uses a quantitative approach. The data analysis technique uses panel data regression. The research results show that salary comparison has a positiive and insignificant effect on company performance. The contribution of this research is to provide information about several factors that influence employee salaries. Also in a different population compared to before, you can find out the incentives given to company employees.
Analysis of Profit Quality and ESG: Investor Determinants in Decision Making Wardani, Isma; Leniwati, Driana
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1554

Abstract

This research aims to interpret the concepts of ESG and earnings quality in terms of their influence on investor decisions. Using an interpretive paradigm, this researcher tries to interpret the meaning of ESG factors and earnings quality by researching social phenomena. Data was obtained using in-depth interviews with lecturers, students and general investors who were key informants. The method used is the snowbolling system. The interview results are grouped and data reduction is carried out before being analyzed and conclusions drawn or verified. Triangulation was also carried out using different question techniques asked to ensure the validity of the data to key informants. By using triangulation techniques, researchers ensure that the data obtained is valid. The results of this research found that ESG factors and earnings quality are interpreted in material terms, environmental and social responsibility and goodness or spirituality in the context of determining factors in investment decisions. Empirically, in a broader sense, ESG factors and earnings quality are not only interpreted as financial benefits but as a reflection of investor awareness of their positive impact on the environment and social and mutual benefits.
Analysis of Environmental, Social and Corporate Governance Impact of Carnival Activities on Village Sustainability Adi Maulana, Bimo; Driana Leniwati; Sri Wibawani Wahyuning Astuti
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1555

Abstract

This research aims to find out whether the ESG concept can only be used in a company or can also be used to analyze an activity, where this activity can have an impact on society. By using an interpretive paradigm, this researcher tries to interpret the impact that occurs on carnival activities in terms of the ESG concept. Data was obtained using in-depth interviews with the organizing committee, activity participants and also local businesses involved in the activity who were key informants. The method used is a snowballing system where interview results are grouped and data reduction is carried out before being analyzed and conclusions drawn or verified. Triangulation was also carried out using different question techniques asked to ensure the validity of the data to key informants. By using triangulation techniques, researchers ensure that the data obtained is valid. The results of this research found that there are many impacts that occur in carnival activities which are reviewed with the ESG concept which can later be used as something for the sustainability of the village and can also be a reason in making decisions for the sustainability of the village and also for the sustainability of this activity. In other cases The impact resulting from the concept that has been applied to this activity can be seen from the environmental, social and environmental impacts of this activity also governance.
STRATEGIC INTERNAL AUDIT FUNCTIONS AND ORGANISATIONAL OUTCOMES IN DEVELOPING ECONOMIES: EVIDENCE FROM AFRICA AND ASIA (2000–2025) Drammeh, Lamin K; Leniwati, Driana
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4407

Abstract

This study investigates how internal audit functions shape governance, risk management, and organizational performance across six developing economies: The Gambia, Ghana, Kenya, Indonesia, Malaysia, and India between 2000 and 2025. Employing a qualitative comparative case study approach, it analyses secondary data from audit reports, policy papers, and academic sources using thematic analysis. The findings reveal strong audit independence and professional capacity in Kenya and India, contrasted with autonomy and digitalization challenges in The Gambia and Indonesia. Malaysia demonstrates progress through ESG-integrated auditing. The study develops a Cross-Regional Audit Effectiveness Framework linking institutional capacity, digital readiness, and ESG adoption to audit effectiveness. The results show that governance context mediates the strategic impact of internal audit on organizational outcomes. This research fills a gap in cross-regional evidence on how institutional and technological factors jointly determine the strategic role of internal auditing in Africa and Asia.
Makna utang dan praktik mental accounting: studi kualitatif terhadap nasabah PT. Pegadaian Syariah di Madura Sukma, Vega Melati; Juanda, Achmad; Leniwati, Driana
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.2 (2025): December 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i2.2138

Abstract

This study aims to examine the relationship between debt perception and mental accounting, particularly self-control and time-consistent behavior, within the context of Islamic finance and their influence on preventing non-performing financing (NPF) at PT Pegadaian Syariah in Madura, Indonesia. A qualitative descriptive approach was employed through in-depth interviews, observations, and documentation involving ten purposively selected active customers who had used Islamic financing products for at least six months. Data analysis revealed variations in financial behavior based on gender and age, focusing on debt perception, budgeting strategies, and repayment discipline. The findings show that most customers perceive debt positively as a productive financial tool, a moral responsibility, and a means to enhance business and family welfare. Female customers tend to manage detailed budgets and involve family in financial decisions, while males focus on separating business and personal funds. Older customers (>40 years) exhibit greater repayment discipline. Self-control is reflected in prioritizing installments over discretionary spending, while time-consistent behavior is maintained through fixed schedules and reserve funds. These findings align with Mental Accounting Theory, indicating that effective fund allocation and repayment discipline significantly reduce NPF risk. The study contributes to behavioral finance literature and offers practical insights for Islamic financial institutions in developing targeted financial education programs to promote disciplined budgeting and minimize default risk.
Pegawai Loyal Sebagai Pelaku Fraud : Perspektif Hexagonal Wiasti, Ika Anggie; Leniwati, Driana; Juanda, Ahmad
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 10 No 2 (2025): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v10i2.25206

Abstract

Research Objectives : This research focuses  on the analysis of loyal employees as fraud perpetrators: a hexagonal perspective. Design / Method / Approach : A qualitative, case-study approach focused on a state-owned bank in East Java. Search results : The search results  of 6 indicators are 4 indicators that affect the performance of loyal employees in committing fraudulent acts, namely pressure, ability, opportunities and rationalization. Theoretical contribution/originality : This study shows that  employees who are loyal in committing fraud by utilizing their skills and experience on the job and the average employee who performs this action are employees of high standing such as managers and branch heads who have the ability to obtain higher education as they do by neglecting the duties and authority of management so that they do not work effectively in terms of combating fraud. Practical implications : This analysis is used to analyze fraud that occurs in loyal employees. Research limitations : The limitations of this study use the hexagonal perspective only.
Optimizing Budget Accuracy in the Mining Industry Through Zero-Based Budgeting Firmansyah Firmansyah; Ahmad Juanda; Driana Leniwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6485

Abstract

This study discusses the application of the Zero-Based Budgeting (ZBB) method in the mining industry to improve budget accuracy and operational efficiency. The main objective of this study is to explore how ZBB can help companies plan and manage budgets more effectively, as well as identify potential cost savings that can be achieved through an in-depth analysis of each budget item. The method used in this study is literature analysis, which includes a review of various academic sources and best practices in the application of ZBB in the mining industry. The results of the study indicate that the implementation of ZBB not only optimizes budget accuracy but also increases transparency in the budgeting process, strengthens accountability, and supports better decision making. In addition, this study found that ZBB can encourage a culture of savings and innovation within the organization, which in turn contributes to the sustainability and competitiveness of mining companies in the global market.
Building Sustainable Pesantren Financial Accountability: Family Culture Transformation in Governance System Ammar Tsaqif; Masiyah Kholmi; Driana Leniwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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

Abstract

Good Corporate Governance (GCG) is an essential principle in ensuring accountability in Islamic educational institutions, including pesantren. This study investigates the role of family culture in enhancing financial accountability within pesantren's governance systems. The research problem arises from the lack of formal financial management systems in many pesantren, leading to reduced public trust and sustainability. The research aims to explore how family-based leadership can support the development of transparent and accountable financial management practices in pesantren. A qualitative case study approach was employed at Pondok Pesantren Nurul Ulum in Malang, East Java, involving interviews with key management members. Findings indicate that while the pesantren lacks formal regulations regarding public funding sources and sanctions, its family-based leadership fosters accountability through strong internal control and moral responsibility. The study concludes that incorporating family values into financial governance can enhance transparency and sustainability in pesantren management.
Green Accounting as a Control Tool Costs and Risks Environment Waste Medical in a Hospital Stevanus Dewangga Giovani Vernon Imagoro; Ahmad Juanda; Driana Leniwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8620

Abstract

The adoption of green accounting in the healthcare industry, particularly within hospitals, has become a crucial strategy to tackle the challenges of medical waste management, which carries serious health and environmental consequences. This research explores the role of green accounting as a mechanism for controlling costs and mitigating environmental risks associated with medical waste. Employing a descriptive qualitative method, data were obtained through interviews, observations, and document reviews in hospitals implementing eco-friendly waste management practices. Findings indicate that green accounting enables hospitals to better identify and allocate environmental expenses, enhance the efficiency of waste management, and increase transparency in reporting externality costs. Moreover, green accounting contributes to promoting sustainability-focused managerial decisions and adherence to environmental regulations. Therefore, incorporating green accounting principles into hospital management systems represents a strategic measure for controlling costs and minimizing environmental risks linked to medical waste.
IMPLEMENTATION OF RISK-BASED RECEIVABLES LOSS PROVISION AT ABC SYARIAH BANK Dinar Ary Kartikasari; Driana Leniwati; Nazaruddin Malik
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4437

Abstract

This study aims to analyze the influence of Non-Performing Financing (NPF) and risk-based Allowance for Impairment Losses (CKPN) on Contribution Margin in the commercial segment of Bank Syariah ABC. The research employs a mixed methods approach with a Sequential Explanatory design, where quantitative analysis is conducted using multiple linear regression and complemented with qualitative analysis through in-depth interviews. The quantitative results show that both NPF and CKPN have a positive and significant effect on the Contribution Margin. A measured increase in CKPN, calculated based on the Expected Credit Loss (ECL) model, strengthens the long-term financial stability of the bank. Meanwhile, effective management of NPF through restructuring and collateral-based financing mitigates its potential negative impact on the margin. The qualitative findings support the statistical results, revealing that the quality and timeliness of customers' financial reporting are critical factors in the accuracy of ECL estimation. Delays in reporting and the lack of adequate accounting systems among commercial clients present challenges in determining optimal CKPN levels. Therefore, the role of risk management, technological support, and strengthened reporting governance are strategic aspects to enhance risk control in the commercial financing segment. This research contributes to the development of a risk-based provisioning system that not only complies with PSAK 71 and OJK regulations but also supports the sustainability of contribution margin in Islamic financing practices
Co-Authors Adelya Rahmadhani Shafitri Adi Maulana, Bimo Adi Prasetyo Afdholifah Ainunia Hago Agung Muhammadiyah Prasetyo N.W Agung Prasetyo Nugroho Wicaksono Agung Prasetyo NW Agustin Dwi Haryanti Ahamd Juanda Ahmad Juanda Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Alan Januar Ahmed Ammar Tsaqif Annida Utami Putri Auliya, Friska Amanda Fitri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bagus Angan Brasilio Bagus Brasilio Bambang Haryadi Bangun Busana Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa Dhaniel Syam Dian Irani Agustina Dinar Ary Kartikasari Dinar Nurhayati Dita Suci Permatasari Drammeh, Lamin K Dwi Nur Fitriah Dwi Wahyuni, Endang Eko Ganis Sukoharsono Eko Setiawan Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Erna Retno Rahadjeng Fahmi Dwi Mawardi Faishal Rachman Wahid Farah Fauziah Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Friska Amanda Fitri Auliya Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Haryadi, Bambang Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Ika Anggie Wiasti Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Achmad Juwita Nur Radeana Khaqimah, Millatul Khoirun Nisa' Syamsiyah Lamin K Drammeh Lilik Purwanti Mardjun, Joya Thasya Ikrimah Mariana Sari Dewi Marina Rimadhani Masiyah Kholmi Masiyah Kholmi Maulida, Dewi Nur Merie Satya Anggraini Merlina Maulida muchlis fauzi Mudrifah, Mudrifah Muhammad Jihadi Muhammad Muhammad Muhammad Wildan Affan Muhammad Wildan Affan Mulia, Firnanda Kasih Nadila Fitri Handayani Nazaruddin Malik Nazaruddin Malik Neyla Salsabila Novitasari Agus Saputri Okpriyanto, Deni Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Pua Uda, Atikah Indawati Rafli Sholana Rahayu, Mellysia Dwi Ria Yunita Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setu Setyawan Shobiq Zainudin Shobiq Zainudin Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Stevanus Dewangga Giovani Vernon Imagoro Sukma, Vega Melati Suwito, Candra Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wardani, Isma Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiendi Ratnasari Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri