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Production and Exchange Rate Impact on Indonesian Industrial Exports Goods Francisca Sestri Goestjahjanti; Betharia Efriani; Winanti Winanti; Rahmawati Rahmawati; Istajib Kulla
Economics Development Analysis Journal Vol 12 No 1 (2023): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v12i1.62473

Abstract

The Indonesian consumer goods industry has been stagnant for four years 2014 – 2018 with the export average of only 5.5 trillion or equivalents to zero % growth. Since the government has been working hard for economic recovery during Covid 19 pandemic, the growth has grown to 20 trillion in 2021 (after the pandemic). Therefore, this research aimed to describe the influence of production and exchange variables on export growth of consumer goods industry in Indonesia. It used a linier regression method by using quarterly time series data of 2008 – 2021 which have been never studied before. The result showed that there found 78.80 % increase of export (cateris paribus) for 1 % production increase, 41.80 % increase of export for 1 % exchange rate increase, and 1 % of production and exchange rates increases caused 81.90 % increase in exports. Based on the explanation, there found a positive and significant effects between production and exchange rates on the export of consumer goods industry partially and simultaneously. It means that both factors are substantial and needed to be continuously improved in order to increase the export value of Indonesian consumer goods industry which in the end will also have positive impact on its growth.
PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL, DAN LIKUIDITAS TERHADAP KUALITAS LABA Yushita, Amanita Novi; Rahmawati, -; Triatmoko, Hanung
Jurnal Economia Vol 9, No 2: October 2013
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.203 KB) | DOI: 10.21831/economia.v9i2.1805

Abstract

Abstrak: Pengaruh Mekanisme Corporate Governance, Kualitas Auditor Eksternal, dan Likuiditas Terhadap Kualitas Laba. Tujuan penelitian ini adalah memberikan bukti empiris pengaruh penerapan mekanisme corporate governance yang terdiri dari struktur dewan direksi, kepemilikan manajerial, kepemilikan institusional, komite audit, dan komisaris independen terhadap kualitas laba. Penelitian ini menggunakan sampel sebanyak 22 perusahaan manufaktur yang listing di BEI pada periode 2007-2011. Analisis GLS digunakan sebagai teknik analisis data dalam penelitian ini. Hasil penelitian menunjukkan bahwa struktur dewan direksi, komisaris independen berpengaruh positif dan signifikan terhadap Discretionary Accrual (DTAC) atau berpengaruh negatif terhadap kualitas laba. Kemudian kualitas auditor eksternal berpengaruh negatif dan signifikan terhadap Discretionary Accrual (DTAC) atau berpengaruh positif terhadap kualitas laba. Sedangkan kepemilikan manajerial, kepemilikan institusional, komite audit, dan likuiditas tidak berpengaruh signifikan terhadap kualitas laba.   Kata kunci: corporate governance, kualitas auditor eksternal, likuiditas, kualitas laba. Abstract: The influence of Corporate Governance Mechanism, External Auditor Quality, and Liquidity on the Quality of Earnings. The purpose of this study is to provide empirical evidence of the effect of the application of corporate governance mechanisms consisting of board structure, managerial ownership, institutional ownership, audit committees and independent commissioners on the quality of earnings. This study used a sample of 22 manufacturing companies listed on the Stock Exchange in the period 2007-2011. GLS analysis is used as a data analysis technique in this study. The results showed that the board structure and the proportions of independent commissioner have a positive and significant effect to discretionary accrual (DTAC) or have a negative effect to the earnings quality. The quality of external auditor has a negative and significant effect to DTAC or has a positive effect to the earnings quality. While managerial ownership, institutional ownership, audit committees, and liquidity does not significantly influence the quality of earnings.   Keywords: corporate governance, external auditor’s quality, liquidity, earnings quality.
The Efficacy of CHSE Certification within Sustainable Tourism in Post-Pandemic: Facts from Indonesia Nurul Badriyah; Mahameru Rosy Rochmatullah; Rahmawati Rahmawati; Endang Dwi Amperawati; Titin Titin
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.862

Abstract

By observing the recovery process of the tourism industry in Indonesia after COVID- 19, this study explores the relationship between cleanliness, health, safety, and environmental sustainability (CHSE) training on workforce competency, service quality, and tourist satisfaction. This training is a prerequisite for obtaining a CHSE certificate, recognizing best practices in four fields. This study employed a sample size of 345 respondents and utilized partial least squares-path modelling to conduct path analysis. The analysis process was carried out in several stages: testing direct relationships, two-segment and three-segment mediation relationships, and additional analysis by classifying observations based on industry type. CHSE certification significantly impacts the development of green tourist attractions, improving the image of the tourist attraction industry on social media and increasing tourist visits. This study also guides countries struggling to revive their tourism industries following the COVID-19 outbreak. This study focuses on observations of CHSE certification, which is a comprehensive guarantee of best practices covering the areas of cleanliness, health, safety, and environmental sustainability.
The Effect of CSR Disclosure and Profitability on Firm Value in Food and Beverage Sub Sector Marlina Nur Achyani; Rahmawati Rahmawati; Endang Dwi Amperawati
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.936

Abstract

This study aims to obtain empirical evidence related to the effect of Corporate Social Responsibility (CSR) disclosure and profitability on the value of food and beverage subsector companies. The research population is a food and beverage subsector manufacturing company listed on the Indonesia Stock Exchange from 2019 to 2021. This study used a purposive sampling technique in sampling and obtained a sample of 48 companies with a total of 130 observational data. CSR disclosure in research is measured using GRI Standards, and profitability is proxied by Return on Equity (ROE). Firm value is proxied by Tobin's Q with period t + 1, the use of periods in firm value is a novelty in research. The analysis technique used is multiple linear regression analysis. The results showed that CSR disclosure has a significant negative effect on firm value. While profitability has a significant positive effect on firm value. This study contributes to the literature by introducing a temporal perspective in firm value measurement, highlighting the delayed impact of CSR disclosure and profitability on firm performance.
What Does the Board of Directors Do About Corporate Financial Reporting Through the Internet in Indonesia? Djuminah Djuminah; Rahmawati Rahmawati; Endang Dwi Amperawati; Kiswanto Kiswanto
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.1153

Abstract

The aim of this study is to examine the influence of the Board of Directors’ characteristics on corporate financial reporting through the Internet. The research employs multiple regression analysis to analyze the data. The findings indicate that gender, education level, educational background, and political connections significantly influence corporate financial reporting through the Internet among companies in Indonesia. However, the tenure of the Board of Directors does not have a significant impact. This study highlights the importance of the Board of Directors’ characteristics in corporate disclosure practices in Indonesia. Specifically, gender, education level, educational background, and political connections should be considered in the composition of the Board of Directors. Future research should explore this issue from a cultural perspective to gain a deeper understanding of the context surrounding the Board of Directors’ characteristics. The findings of this study contribute to minimizing agency costs, as timely disclosure of corporate financial information can reduce information asymmetry between principals and agents. This research provides valuable insights into sustainability management and accounting by emphasizing the role of corporate governance in enhancing transparency and accountability.
Pemberdayaan Kemandirian Ekonomi Melalui Pelatihan Kewirausahaan bagi Ibu-Ibu Dasa Wisma Rahmawati Rahmawati; Umatun Markhumah; Endang Dwi Amperawati; Astrid Widayani; Siti Nurlaela; Siti Arifah; Dewi Iswara
Jurnal IPTEK Bagi Masyarakat Vol 5 No 1 (2025)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i1.1240

Abstract

Pemberdayaan ekonomi ibu-ibu kelompok dasa wisma, sangat penting untuk meningkatkan kesejahteraan mereka dan mendorong kemandirian ekonomi. Oleh karena itu, diperlukan upaya untuk memberdayakan perekonomian kelompok ini. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan kemandirian ekonomi ibu-ibu kelompok dasa wisma di Desa Pandes, Kecamatan Wedi, Kabupaten Klaten dengan memberikan pelatihan kewirausahaan bisnis dasar. Metode pelatihan dilakukan kepada ibu-ibu kelompok dasa wisma yang berjumlah 20 orang. Diawali dengan pengumpulan data melalui survei kepada para peserta pelatihan yang bertujuan untuk mengukur tingkat pengetahuan, keterampilan, motivasi, dan inisiatif kewirausahaan sebelum dan sesudah pelatihan. Hasil kegiatan pelatihan kewirausahaan bisnis dasar ini menunjukkan dampak positif dan signifikan terhadap peserta. Terjadi peningkatan pengetahuan dan keterampilan kewirausahaan yang substansial pada ibu-ibu kelompok dasa wisma, dengan peningkatan skor rata-rata 29%. Selain itu, pelatihan ini secara nyata berkontribusi pada peningkatan motivasi dan inisiatif peserta dalam memulai atau mengembangkan usaha mikro mereka. Program pelatihan kewirausahaan bisnis ini terbukti menjadi strategi pemberdayaan ekonomi yang efektif bagi komunitas ibu-ibu kelompok dasa wisma. Implikasinya adalah pentingnya program pelatihan kewirausahaan yang terstruktur dan berkelanjutan. Kegiatan selanjutnya disarankan untuk mempertimbangkan faktor-faktor pendukung dan penghambat keberlanjutan usaha setelah pelatihan, guna memastikan dampak jangka panjang yang maksimal.
Accounting Conservatism in the COVID-19 Period: Evidence from Indonesia’s Conventional Commercial Banks Atik - Isniawati; Rahmawati - Rahmawati; Ari Kuncara Widagdo; Agung Nur Probohudono; Jombrik - Jombrik
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.12254

Abstract

This study assesses the level of accounting conservatism in terms of the timeliness of loan loss provisions (LLP). We use a sample of Indonesia's conventional commercial banks over 2018Q1–2021Q4. The total sample was 1270 observations over 16 quarters. This study focuses on the impact of the implementation of credit restructuring policies during the COVID-19 pandemic on accounting conservatism in terms of the timeliness of LLP. Our findings of conventional commercial banks are not conservative, meaning that there is a delay in recognition of LLP, as evidenced by the positive and significant influence of ΔNPLt-1 and ΔNPLt on LLP. However, the effect of ΔNPLt+1 on LLP is negative and significant. This result is thought to have happened because, in 2018, banks had begun to change their behaviour towards counter-cycles in accordance with PSAK71. However, the change was disrupted due to the issuance of credit restructuring policies during the COVID-19 pandemic. This study is expected to provide information regarding the effects of credit restructuring policies during the COVID-19 pandemic on banks' conservative behavior.DOI: https://doi.org/10.26905/afr.v7i1.12254 
The Importance of Corporate Reputation in Reducing Stock Return Volatility: Evidence toward SDG 16 Isnayni Sabila; Rahmawati Rahmawati; Endang Dwi Amperawati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.162

Abstract

Objective: To examine the effects of trading volume activity and earnings quality on stock return volatility and investigates the moderating role of corporate reputation in non-cyclical consumer companies listed on the Indonesia Stock Exchange. The study also highlights the contribution of corporate reputation to sustainable capital market stability in line with SDG 16. Method: Using a quantitative approach with secondary data from non-cyclical consumer companies during 2017–2021. Hypotheses were tested using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The results show that trading volume activity positively affects stock return volatility, while earnings quality negatively affects stock return volatility. Furthermore, corporate reputation weakens the positive effect of trading volume activity on volatility and strengthens the negative effect of earnings quality on volatility, thereby contributing to lower market uncertainty and greater stability. Novelty: Extending prior research by incorporating corporate reputation as a moderating variable in the relationship between trading volume activity, earnings quality, and stock return volatility. The findings provide evidence from an emerging market context and demonstrate the role of corporate reputation in reducing market risk and supporting sustainable capital market development.
Mental Accounting and MSME Sustainability: The Mediating Role of Financial Performance toward SDG 8 Sri Mulyani; Rahmawati Rahmawati; Djuminah Djuminah; Evi Gantyowati; Endang Dwi Amperawati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.167

Abstract

Objective: Examining the effect of mental accounting on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) and investigates the mediating role of financial performance. Given the significant contribution of MSMEs to economic growth and employment, understanding factors that support their long-term sustainability is essential for achieving Sustainable Development Goal (SDG) 8 on sustainable economic growth and productive employment. Method: Employing a quantitative research design using survey data collected from 226 MSME owners in Kudus Regency, Central Java, Indonesia. Respondents were selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. Results: The findings reveal that mental accounting has a significant positive effect on both financial performance and MSME sustainability. Financial performance also significantly influences business sustainability and serves as a mediating variable in the relationship between mental accounting and MSME sustainability. These results indicate that MSME owners who effectively plan, manage, and evaluate their financial resources are more likely to achieve stronger financial performance and long-term business sustainability. Novelty: Studying extends the behavioral accounting literature by examining financial performance as a mediating mechanism linking mental accounting and MSME sustainability. The findings provide practical insights for MSME stakeholders and policymakers regarding the importance of financial decision-making behavior in strengthening business resilience and supporting SDG 8.
Corporate Social Responsibility, Political Connections, and Firm Value: The Moderating Role of Corporate Governance toward SDG 16 Siti Nurlaela; Rahmawati Rahmawati; Ari Kuncara Widagdo; Setyaningtiyas Honggowati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.169

Abstract

Objective: To examine the influence of Corporate Social Responsibility (CSR), political connections, and managerial incentives on firm value, with corporate governance serving as a moderating variable. The study also contributes to SDG 16 by exploring how corporate governance and accountability mechanisms influence firm value in the mining sector. Method: Employing a quantitative approach using secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. A total of 27 companies were selected through purposive sampling, resulting in 135 firm-year observations. Firm value is measured using Tobin’s Q, CSR is assessed using the Global Reporting Initiative (GRI) index, political connections are identified through politically connected board members, and managerial incentives are measured using a natural logarithm formula. The hypotheses were tested using multiple linear regression and Moderated Regression Analysis (MRA). Results: The findings indicate that Corporate Social Responsibility and managerial incentives have a positive and significant effect on firm value. In contrast, political connections do not significantly affect firm value. Furthermore, corporate governance is found to strengthen the relationship between managerial incentives and firm value, indicating its important role in promoting effective managerial decision-making and corporate performance. Novelty: Extending the literature by simultaneously examining CSR, political connections, and managerial incentives in determining firm value while incorporating corporate governance as a moderating variable in the mining sector. The findings provide evidence that effective governance mechanisms can enhance firm value and support transparency, accountability, and institutional quality in line with SDG 16.
Co-Authors - Annas Lalo, - - Maylen, - - Mediyati, - Abuzar Khpalwak Zazai Adi Prananto Agung Nur Probohudono Aidy Yudha Prastyanto Alanindra Saputra Amanita Novi Yushita Aminah Aminah Aminah Anastasia Riani S Anastasia Riani Suprapti Andreansyah Saputra ANIS WIJAYANTO Antonius Singgih Setiawan Ardi Gunardi Ari Kuncara Widagdo Ari Kuncara Widagdo Arifah, Siti Aris Eddy Sarwono Astrid Widayani Atik - Isniawati Atik Isniawati Bambang Kusharjanto Bambang Pujiasmanto Bambang Pujiasmoro Bandi Bandi Bandi, Bandi Betharia Efriani Budiatmanto, Agus Catur Sugiarto Celviana Winidyaningrum Charly Malinda Dea Oktaviana Dedy Christiyanto Devi Novitasari Putri Wibowo Dewi Iswara Djamaluddin Subekti Djoko Suhardjanto Djoko Suhardjanto Djoko Suharjanto Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Doddy Setiawan Dodi Setiawan Dwi Prasetyani Dwi Soegiarto, Dwi Dwi Wulandari Dyah Sawitri Edi Kurniadi Edi Kurniadi Edi Kurniadi Edy Suprianto Edy Supriyono Edy Supriyono EKO ARIEF SUDARYONO Eko Arief Sudaryono Eko Arif Sudaryanto Eko Murniyanto Elvia Ivada Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Erna Setiany Evi Gantyowati Falikhatun Falikhatun Farah Ordina Ardha Sukma Fitri Susilowati Francisca Sestri Goestjahjanti Francisca Sestri Goestjahjanti Fransisca Sestri Goestjahjanti HANDAYANI TRI WIJAYANTI Hanung Triatmoko Hasan Fauzi Hasan Mukhibad Henny Murtini Honggowati, Setianingtyas Hunik Sri Runing Sawitri Ichsan Setiyo Budi Ichsan Setiyo Budi Ign. Sri Seventi P Indrian Supheni Isnayni Sabila Istajib Kulla Istikomah Istikomah Jaka Winarna Jaka Winarna JAKA WINARNA Jaka Winarna Jombrik - Jombrik Junaid M Shaikh Junaid M. Shaikh Khairudin Khairudin Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kristiandi Kristiandi Lili Wardani Harahap LMS. Kristiyanti M. Agung Prabowo M. Rudianto M. Rudianto Mahameru Rosy Rochmatullah Marlina Nur Achyani Mi'raj Akbar Muhamad Muhamad Taqi Muhammad Cholil Muhammad Rifqi Arif Munandar Muqorobin Muqorobin Muthmainah Muthmainah Muthmainah Muthmainah Muzzazinah Muzzazinah Nugroho, Ign.Novie Endi Nung Harjanto Nung Harjanto Nur Endah Fajar Hidayah Nurmadi Harsa Sumarta, Nurmadi Harsa Nurul Badriyah Nurul Herawati Nurul Qomariyah Pringgo Widyo Laksono Purwoko, Agus Putri Ramadhani Rahmawati Juliati Ratna Endah Santoso Ratna Wijayanti Daniar Paramitha Ratnaningrum, Ratnaningrum Ridwan Wahyudi Rikah Rikah Rikah Rikah Rispantyo Rispantyo Rispantyo Rispantyo Rita Noviani Rita Noviani Rochmat Aldy Purnomo RR. Ella Evrita Hestiandari Rudianto Rudianto Rudianto Rudianto Rukmini Rukmini Rum Handayani Sarah RH Sarah Rum Handayani Sarah Rum Handayani Sarah Rum Handayani Sarah Rum Handayani Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setyaningtiyas Honggowati Setyaningtyas H Siti Arifah Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlela Siti Nurlela Siti Supeni Soenarto Soenarto Sri Hartoko Sri Mulyani Sri Murni Sri Murni Sri Murni Sri Murni SRI MURNI Sri Murni Sri Murni Sri Risma Yenny Subekti Dj Subekti Djamaluddin SUBEKTI DJAMALUDDIN Suprihati Suwarno Suwarno Suwarno Suwarno Taufiq Arifin Titin Titin Totok Budisantoso Totok Dewayanto Trisninik RW Ubaidillah Umatun Markhumah WAHYU WIDARJO Warsina Warsina Warsina Warsina Warsina Warsina Wijaya Triwacananingrum Winanti Winanti Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani YACOB SUPARNO Yacob Suparno Yeni Agustina Yuwita Ariessa Pravasanti