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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti Journal of Auditing, Finance, and Forensic Accounting EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KEUNIS AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Mantik JURNAL LENTERA BISNIS Accounting Global Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit ProBisnis : Jurnal Manajemen Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Pengabdian Masyarakat Nusantara Indonesia Auditing Research Journal Indonesia Accounting Research Journal Jurnal Kendali Akuntansi JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Ekonomi Manajemen Akuntansi IIJSE Jurnal Akademik Pengabdian Masyarakat Prosiding Seminar Nasional Unimus Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi
Sari Rahmadhani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT 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 Mathematics Nursing Public Health Social Sciences Other

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Innovation's Mediating Contribution To The Relationship Between Financial Flexibility And Sustainability Performance Rahmadhani, Sari; Praptitorini, Mirna Dyah; Shobandiyah, Siti; Laila, Nazil Rizki
KEUNIS Vol 13, No 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.6111

Abstract

This study explores the impact of debt and cash combination arrangements as financial flexibility that can improve sustainable performance in companies. This research also examines how innovation mediates the relationship between a company's financial flexibility and future sustainability achievements. Utilizing a resource-based view and path analysis, we analyze data from sustainability reports of basic and chemical industry firms listed on the IDX from 2020 to 2023. These findings provide empirical evidence that contingency theory can adapt by controlling the effect of financial flexibility on sustainability performance. As tested through debt and cash flexibility, financial flexibility has no direct impact on sustainability performance. Meanwhile, innovation is proven to depend on sustainability achievement. Empirical evidence of resource-based theory, where financial flexibility is a potential competitive advantage over the development and research process in innovation. Likewise, innovation holds a significant role in linking financial flexibility to sustainability performance. Companies with flexible finances can more easily allocate resources to innovate, increasing the company's ability to carry out activities that pay attention to the social and environmental impacts of sustainable business activities.
Analisis Hubungan Intellectual Capital dan Struktur Modal: (Studi Pada Perbankan Syariah di BEI Selama Masa Pandemi Covid 19) Rosita Rosita; Fatlina Zainudin; Heri Susanto; Sari Ramadhani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 1 No. 2: Juni 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v1i2.595

Abstract

This study aims to be able to contribute to providing a view of the condition of the capital structure of Islamic banking in facing economic downturns during the Covid-19 pandemic. The research design is prepared by analyzing the relationship that explores elements of Intellectual Capital (IC) to the capital structure. The Islamic banking data used is quarterly data in the period 2020 and 2021. The results showed that Islamic banking that has IC elements, namely Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency and High Relational Capital Efficiency, has low financial leverage. This condition is important for Indonesian Islamic banks in  controlling the risks of their capital structure. This has the implication that Islamic banking must always maintain the strength of the elemental values in the IC in its operations.
Kinerja Pengelolaan Dana Desa: Dampak Partisipasi, Evaluasi Anggaran, dan Kejelasan Tujuan Wea, Anastasia; Rahmadhani, Sari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2648

Abstract

Effective and transparent management of village funds is an important factor in improving the performance of village apparatus and ensuring targeted budget allocation. However, challenges such as low community participation, less optimal budget evaluation, and unclear budget goals are still obstacles to managing village funds. This study seeks to examine the impact of budget participation, budget evaluation, and budget objective clarity on the performance of the village fund management apparatus in Aesesa District, Nagekeo Regency, NTT. This study employs a quantitative approach using a survey method, distributing questionnaires to 103 respondents who are part of the village fund management apparatus. Data analysis uses multiple linear regression. The study results indicate that budget participation, budget evaluation, and budget objective clarity have a positive and significant impact on the performance of the village fund management apparatus. Greater community participation in the budgeting process enhances the transparency and accountability of village fund management. Budget evaluations carried out systematically can increase the effectiveness of budget use and minimize potential deviations. Meanwhile, the clarity of budget goals makes it easier for the apparatus to achieve the established goals, their performance must be optimized. This study concludes that enhancing budget participation, budget evaluation, and budget objective clarity can directly develop the performance of the apparatus in managing village funds. These findings contribute to village governments in improving financial governance that is more transparent, accountable, and oriented towards community welfare.
PENGARUH KARAKTERISTIK UMKM TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SELF EFFICACY SEBAGAI PEMODERASI Ausgaria Ega; Sari Rahmadhani
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1232

Abstract

This study aims to understand the factors that affect the quality of loan proceeds for students who use self-efficacy as a moderating model. The data collection technique uses a quantitative survey method that is derived from providing a silent and timely questionnaire to 117 respondents who are students at UMKM Nasabah BTPN Syariah, with the results being analyzed using a Likert scale. Based on data analysis using the regression analysis technique with interaction, alat uji PROCESS SPSS 27. It appears that the trade owner's discernment, the employees' recognition, and the business's life span positively affect the quality of the SAK EMKM credit portfolio. Then again, accounting information negatively affects the quality of SAK EMKM's money exchanges. The relationship between the owner's, operator's, and long-term commerce recognitions and the quality of the business's budgetary portfolio is not influenced by self-efficacy. Self-efficacy adjusts the relationship between mindfulness and mindfulness.
The Role of Employee Recovery Performance on Service Recovery Performance and Quality of Service Tirtana, Diovany; Rahmadhani, Sari
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4121

Abstract

Purpose: This study aims to evaluate the influence of employee and service recovery performance on service effectiveness in SAMSAT Semarang City. This study explores the empirical model of employee recovery performance, service recovery performance, and quality of service in Public Service Institutions.Methodology/approach: This method uses a quantitative approach, with data collected through surveys of employees directly involved in the service.Results/findings: The results showed that employee recovery performance had a positive effect on service quality, whereas service recovery performance did not impact service quality. The study also found that employee recovery performance serves as a mediator in the relationship between service recovery performance and service quality. Conclusion: This study aimed to explore the role of service recovery performance and employee performance in enhancing service effectiveness at the SAMSAT office in Semarang City. The results indicate that employee recovery performance has a positive effect on service quality, in line with initial expectations. These findings suggest that improving employee recovery performance can strengthen public perceptions of SAMSAT services. Limitations: This study focuses on internal factors, such as employee performance and service recovery, but has not extensively examined external influences on service effectiveness.Contribution: These findings emphasize the importance of training and support for employees in improving customer satisfaction. The results of this study are expected to provide concrete recommendations for service improvement at SAMSAT, as well as open up opportunities for further research on factors that affect the effectiveness of public services.
Environmental Transparency and Financial Success: The Mediating Influence of Carbon Emission Reporting Bone, Esra Eban; Rahmadhani, Sari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2778

Abstract

This research aims to analyze the mediating role of carbon emission disclosure (CED) in the relationship between carbon performance (CP), green product innovation (GPI), environmental costs (EC), and the percentage of women directors (WBD) on green financial performance (FP). Using data from 66 energy sector companies listed on IDX-IC during 2021–2023, the study employs PLS-SEM path analysis to test its hypotheses. Results reveal that GPI, EC, and WBD positively impact FP, while CP does not. Similarly, CED is influenced by CP, GPI, and EC but not by WBD. The mediation test yields three key findings: first, WBD directly affects FP; second, CED partially mediates the relationships between GPI and FP, as well as EC and FP; third, CED fully mediates the link between CP and FP. The study underscores the significance of CED as a mediator, particularly in connecting CP with FP, highlighting environmental transparency as an effective strategy. Furthermore, the findings demonstrate that GPI and EC management directly enhance FP, while gender diversity on boards significantly drives green financial outcomes. Transparent CED compels companies to be more accountable for their environmental impacts, fostering improved environmental practices and financial performance through enhanced accountability.
Tax Avoidance, Ownership, Commissioners, And Debt Costs: The Role of Transparency Bilqiis, Aurel Ariandrani; Rahmadhani, Sari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6902

Abstract

This study investigates the effects of tax avoidance, institutional ownership, and independent commissioners on debt costs, with transparency serving as a moderating variable. The research sample consists of consumer cyclical sector companies listed on the IDX from 2021 to 2023. Samples were selected using a purposive sampling method, resulting in 84 companies. The study applies multiple linear regression analysis and moderated regression analysis. The results show that tax avoidance hurts the cost of debt. Institutional ownership also negatively impacts the cost of debt, while independent commissioners have a positive effect. Additionally, transparency does not moderate the relationship between tax avoidance and debt costs, nor does it moderate the link between institutional ownership and debt costs. However, transparency can reduce the negative impact of independent commissioners on the cost of debt.
Enhancing Corporate Environmental Performance Through Green Process Innovation: A Sustainable Business Approach Ningly, Ira; Rahmadhani, Sari
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2895

Abstract

This study aims to examine the factors that affect the company's Corporate Environmental Performance (CEP) and examine the role of Green Process Innovation (GPI) on the relationship between Environmental Management Accounting (EMA), Green Transformational Leadership (GTL), and Green Human Resource Management (GHRM) towards CEP. This quantitative research method uses data from the annual reports of raw material sector companies listed on the IDX for 2019-2023. Data were analyzed using path analysis using PLS-SEM. The direct effect results showed that EMA, GTL, and GPI significantly increased CEP, while GHRM did not impact CEP. GTL and GHRM affect GPI, while EMA does not affect GPI. The mediation test results show GPI's role in mediating the relationship between GTL and GHRM towards CEP. These findings indicate the importance of environmentally friendly processes in increasing CEP. This research supports NRBV theory and emphasizes sustainable natural resource management to achieve long-term competitive advantage.
Pendampingan Penyusunan Laporan Keuangan Sederhana UMKM Rahmadhani, Sari; Salim, Noor; Rozak, Hasan Abdul; Dili, Agustinus Jaha; Laila, Nazil Rizki
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 4 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i4.6135

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs) is a key driver of regional economic growth, contributing to job creation and improved living standards for the people. However, MSMEs in many regions, including Tunggulsari Village, still face serious obstacles in financial management, especially in recording and preparing simple and structured financial statements. This problem is caused by low financial literacy and a lack of continuous, intensive assistance from the government. Community service involving technical training and ongoing mentoring has proven effective in enhancing the financial management capabilities of MSMEs. Through adaptive mentoring programs and the use of simple technology, MSMEs are able to build a good, accurate, and regular recording culture that supports easier business decision-making and access to financing. This study shows that the implementation of the program in Tunggulsari Village has succeeded in improving MSMEs' understanding of financial management and record-keeping, although there is still a need for improvement in the understanding of production costs and the cost of products.
Integration of Fintech and CSR in Improving Financial Stability of Islamic Banks Laila, Nazil Rizki; Rahmadhani, Sari
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.13945

Abstract

This study examines the relationship between financial technology (Fintech), corporate social responsibility (CSR), and bank financial stability (BFS) in Islamic banks in Indonesia, with a particular focus on the role of fintech as a mediator. Using a quantitative approach, this study utilises secondary data from the annual and sustainability reports of Islamic banks listed on the Indonesia Stock Exchange (IDX) for 2021-2023. Data were analysed using the Partial Least Squares-Structural Equation Modelling (PLS-SEM) method. The results of the study show, first, that CSR has a significant direct effect on BFS and an indirect effect through fintech. Second, although the relationship between CSR and fintech is negative, fintech plays a crucial role in enhancing the financial stability of Islamic banks. Third, it was revealed that BFS does not significantly influence fintech, and although BFS does influence CSR, the mediating role in this relationship has not been proven. These findings emphasise the importance of an integrative and prudent approach in the adoption of fintech by Islamic banks. Although fintech can enhance stability, banks must continue to uphold their CSR commitments to prevent a decline in social initiatives, which could damage their long-term legitimacy and reputation. This research offers new insights into the complex interplay between social responsibility and technological innovation in Indonesia's distinct context of Islamic banking.
Co-Authors - Astohar - Dhian AMS Abdullah Abdullah Abdullah Abdullah Adeloktary, Tarisya Adhitya Yoga Prasetya Al Ihsan, Jumari Andi Kartika Andi Kartika Anisa Kusumawardani Arkanuddin Nur Arona Jaya Telaumbanua Astohar Astohar Astohar Astohar Ausgaria Ega Benediktus Ardie Reho Bilqiis, Aurel Ariandrani Bone, Esra Eban Br Haloho, Yesicha Windi Yani Chanwut Thongkamkaew Christiani, Aqnisa DHIAN ANDANARINI MINAR SAVITRI Dian Kurniasari Dian Kurniasari Dili, Agustinus Jaha Diovany Tirtana Fatlina Z Hasan Abdul Rozak Heri Susanto Indira Djanuarti Indrasmitha, Gustyana Indriyani, Rahayu Irawan Yuswono Ita Nur Rahmawati Jaeni Jaeni Kase, Ratna Kikiana, Marsia Kiswoyo, Kiswoyo Laila, Nazil Rizki Mabruri, Dzikhaq Muhamad Saufi Che Rusuli Mulyani Mulyani Nico Irawan Ningly, Ira Ningrum, Dina Dwi Noor Salim Nur, Arkanuddin Olo, Andriana Paskah A Sinaga Praptitorini, Mirna Dyah Rahayu Indriyani Rahmawati, Ita Nur Rahul Bhandari Rosita Rosita Shobandiyah, Siti Shobandiyah, Siti Siti Helmyati Sugiharti Sugiharti Sugiharti Sugiharti Sumiyanti, Tri Tri Sumiyanti Wea, Anastasia Wery, Artiany Yanto, Dwi Zati Rizka Fadhila, 13.05.52.0227