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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi dan Pajak Agregat: Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Sebatik OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ABDI EQUATOR Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Jurnal Ekonomi dan Manajemen (JEKMA) SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi, Keuangan dan Perpajakan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi International Journal of Economics Studies Akurasi JIMEKA
Sari Rusmita
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Literasi Digital Perusahaan Terhadap Kualitas Pengungkapan Informasi Keuangan dengan Peran Inovasi Teknologi sebagai Variabel Moderasi pada Perusahaan Manufaktur Terdaftar di BEI Amadea Marta Damayanti; Helisa Noviarty; Sari Rusmita
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 5 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i5.5215

Abstract

Penelitian ini menginvestigasi pengaruh literasi digital perusahaan (Corporate Digital Literacy - CDL) terhadap kualitas pengungkapan informasi keuangan (Quality of Financial Information Disclosure - QFID), serta menguji peran inovasi teknologi (Technological Innovation - TI) sebagai variabel moderasi dalam hubungan tersebut. Studi ini difokuskan pada lima perusahaan manufaktur terkemuka yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024: PT Astra Internasional Tbk, PT Indofood Sukses Makmur Tbk, PT Semen Indonesia Persero Tbk, PT Unilever Indonesia Tbk, dan PT Kalbe Farma Tbk. Seiring dengan percepatan transformasi digital dan meningkatnya ekspektasi terhadap transparansi korporat, CDL dan TI menjadi determinan penting bagi kualitas pelaporan. Penelitian ini mengadopsi pendekatan kuantitatif dengan desain deduktif-hipotetikal. Data sekunder yang berasal dari laporan tahunan periode 2021-2024 dianalisis menggunakan teknik analisis isi untuk mengkuantifikasi variabel CDL, QFID (berdasarkan kepatuhan terhadap IFRS), dan TI. Pengujian hipotesis dilakukan melalui analisis regresi data panel, dengan hasil hipotetikal (berdasarkan simulasi model Fixed Effect) menunjukkan bahwa: (1) Literasi digital perusahaan memiliki pengaruh positif dan signifikan terhadap kualitas pengungkapan informasi keuangan. (2) Inovasi teknologi secara signifikan memperkuat (memoderasi positif) hubungan antara literasi digital perusahaan dan kualitas pengungkapan informasi keuangan. Temuan ini memberikan implikasi penting bagi perusahaan manufaktur di Indonesia untuk secara sinergis mengembangkan kapabilitas digital dan inovasi teknologi guna meningkatkan kualitas pelaporan keuangan dan kepercayaan pemangku kepentingan.
MENGUAK SISI MENTAL ACCOUNTING DALAM KEPUTUSAN INVESTASI FIXED ASSET: STUDI FENOMENOLOGI PADA PEGAWAI TETAP PT SUMBER SATWA PERTIWI Angkawijaya, Riky; Ikhsan, Syarbini; Rusmita, Sari
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2849

Abstract

Fenomena mental accounting sangat menarik pada kalangan pegawai tetap yang dimana masih kurang mengerti dengan fenomena tersebut. Fenomena yang muncul dalam kehidupan sehari-hari terkait pengambilan keputusan pengeloan keuangan. Mental accounting dan self control merupakan sekelompok fenomena yang kerap terjadi dalam kehidupan suatu individu, salah satunya adalah pegawai tetap. Pegawai tetap dituntut untuk dapat mencukupi kebutuhan keseharian keluarganya serta memikirkan untuk mengelolah pendapatan yang cukup minim. Tujuan dari penelitian ini adalah untuk mengetahui cara pengambilan keputusan investasi fixed asset yang dilakukan oleh pegawai tetap di PT Sumber Satwa Pertiwi. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan fenomenologi. . Hasil penelitian menunjukan bahwa dalam pengambilan keputusan yang dilakukan oleh pegawai di PT Sumber Satwa Pertiwi menggunakan konsep pembelian fixed asset berdasarkan kebutuhan yang diperlukan.
Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Pengelolaan Keuangan dengan Kontrol Diri Sebagai Variabel Moderasi Rezkitasari, Winda; Rusliyawati; Sari Rusmita
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

Pengelolaan keuangan merupakan aspek penting dalam memastikan kestabilan keuangan dalam menghadapi tantangan ekonomi di masa depan. Ini menunjukkan bahwa individu harus menyadari pentingnya literasi keuangan dalam mengembangkan kemampuan dalam pengelolaan keuangan secara efektif. Namun, pada dasarnya banyak individu memiliki pemahaman yang rendah mengenai literasi keuangan sehingga berdampak pada pengambilan keputusan yang tidak bijak. Penelitiaan ini memahami Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Pengelolaan Keuangan dengan Kontrol Diri sebagai Moderasi. Data penelitian didapat dari kuesioner yang disebarkan. Populasi yaitu Mahasiswa Akuntansi angkatan 2022 dengan kriteria tertentu diperoleh 84 Mahasiswa. Teknik analisis menggunakan Moderated Regression Analysis dengan SPSS 25. Penelitian menunjukkan: (1) Literasi Keuangan berpengaruh positif Terhadap Pengelolaan Keuangan; (2) Gaya Hidup berpengaruh positif Terhadap Pengelolaan Keuangan; (3) Literasi Keuangan dan Gaya Hidup berpengaruh positif Terhadap Pengelolaan Keuangan; (4) Kontrol Diri tidak mampu memoderasi Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan; (5) Kontrol Diri tidak mampu memoderasi Pengaruh Gaya Hidup Terhadap Pengelolaan Keuangan.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Kualitas Laba pada Perusahaan Sektor Industrial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Hermansyah, Hermansyah; Fahmi, Muhammad; Rusmita, Sari; Espa, Vitriyan; Kurniawan, Rudy
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4413

Abstract

This study aims to examine, identify, and analyze the influence of profitability, leverage, and firm size variables on earnings quality. The research employs a quantitative approach using secondary data obtained from the annual financial statements of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the observation period from 2021 to 2024. The companies’ financial statements were obtained directly from their official websites as well as from the website www.idx.co.id. The sample was selected using purposive sampling techniques based on specific, predetermined criteria, resulting in a total of 195 final observational data points that met the research requirements. All collected data were then processed through several analytical procedures, including Descriptive Statistical Analysis, Classical Assumption Tests consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, Multiple Linear Regression Test, and Hypothesis Testing, with the aid of IBM SPSS (Statistical Package for the Social Sciences) version 26. Based on the analysis results, it was found that profitability affects earnings quality, while leverage has an impact on earnings quality; however, firm size does not have a significant effect on earnings quality.
Determinants of Effective Tax Rates in Indonesia’s Energy Sector Andika, Andika; Yantiana, Nella; Espa, Vitriyan; Kurniawan, Rudy; Rusmita, Sari; Ardimansyah, Ardimansyah
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 9 (2025): SENTRI : Jurnal Riset Ilmiah, September 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i9.4604

Abstract

Taxes serve as a fundamental source of state revenue, contributing to economic growth and enhancing societal well-being. However, the challenges of increasing tax revenue have become increasingly complex, especially in the energy sector, which significantly contributes to the national budget. This study examines how capital intensity, firm size, and Return on Assets (ROA) affect the Effective Tax Rate (ETR). This study examines firms listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023, collecting data through purposive sampling. The data analysis employs multiple regression methods using panel data. The results indicate that capital intensity has a negative impact on ETR, firm size does not contribute significantly, and ROA also negatively affects ETR. These findings imply that the government can formulate strategies to address tax evasion in the energy sector, thereby optimizing tax revenue for the state
DETERMINANTS OFF COMPANY VALUE AND PROFITABILITY AS A MEDIATOR Tomi Sutoro; Nella Yantiana; Sari Rusmita
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 3 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i3.1206

Abstract

The purpose of this study was to determine the effect of profitability mediating company size and capital structure on company value in Industrial Companies Processing Raw Materials and Services in the Indonesia Stock Exchange. The population in this study was 60 companies, and the number of samples of these research companies was 36 companies selected using a purposive sampling method with criteria, namely companies that provide complete financial reports for 2018-2022 and conduct initial public offerings before 2018-2022. The data analysis technique used SPSS version 25: descriptive statistics, classical assumption test, multiple regression analysis, correlation coefficient and determination, hypothesis testing, Sobel test, and path analysis. The results showed that company size and capital structure positively affect profitability, and company size and capital structure positively affect company value; profitability mediates company size and capital structure and has a positive effect on company value.
Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Farmasi di BEI Elbawati, Anjula; Rusmita, Sari; Haryono, Haryono
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1318

Abstract

The current economic situation has created fierce competition among companies to increase their value and appear attractive to investors. This study aims to determine the impact of financial ratios (liquidity, profitability, and solvency) on the value of pharmaceutical companies listed on the IDX. Multiple linear regression analysis methods were used in this study. The results indicated that liquidity positively and significantly affects firm value. In contrast, profitability and solvency have a negative and insignificant impact on firm value. Simultaneously, liquidity, profitability, and solvency collectively significantly influence firm value. Public interest statements This study is valuable for understanding how financial ratios affect the value of pharmaceutical companies listed on the IDX. By analyzing liquidity, profitability, and solvency ratios, this study helps investors and managers make better-informed decisions. Investors can evaluate financial health and growth potential, while managers can pinpoint areas that require improvement. This research is anticipated to enhance the transparency and efficiency of the Indonesian capital market, particularly in the pharmaceutical sector.
Pengaruh Leverage dan Profitabilitas Terhadap Sustainable Growth Rate dengan Kebijakan Dividen Sebagai Variabel Moderasi Yolanda, Angela; Rusmita, Sari; Hamzani, Umiaty
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7532

Abstract

One of the important indicators that shows the company's capacity to develop sustainably without the need for additional external funding is the sustainable growth rate. With dividend policy as a moderator variable, this study tries to examine the impact of leverage and profitability on sustainable growth rate (SGR) in healthcare companies listed on the Indonesia Stock Exchange (IDX). Leverage represents the use of debt in the capital structure, while profitability is a measure of a company's capacity to generate profits which is seen as an important component in determining sustainable growth rates. The research method uses a quantitative approach with purposive sampling techniques in determining samples. A sample of 36 data, consisting of 12 companies for 3 years (2021-2023). The data analysis techniques used were descriptive and moderated regression analysis (MRA) to test the effect of moderation. This study provides implications for healthcare company management in terms of optimizing capital structure and dividend policies to achieve optimal sustainable growth. The results of the analysis show that leverage and profitability have a significant positive effect on the sustainable growth rate with significance values of 0,001 < 0,05 and 0,000 < 0,05 respectively, dividend policy does not have a significant influence on the sustainable growth rate with a significance value of 0,236 > 0,05, dividend policy has a moderation effect that weakens the relationship between leverage and sustainable growth rate with a significance value of 0,031 < 0,05, and dividend policy has a moderation effect that weakens the relationship between profitability and sustainable growth rate with a significance value of 0,000 < 0,05.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI KALIMANTAN BARAT Napitupulu, Fransius; Perdana, Ariefanda Iqbal; Rusmita, Sari
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Abstract

As one of the provinces in Indonesia, West Kalimantan is one of the provinces that depends on PKB as a contributor to local revenue. However, not much research has been done on the effectiveness and contribution of PKB to local revenue in Kalimantan.The purpose of this study is to enable local governments to make better decisions on how to manage local revenue sources. This analysis can also help increase public awareness of the role of PKB as a source of local revenue.The focus of this study is motor vehicle tax (PKB), and how PKB revenue impacts on West Kalimantan Province's local revenue. Quantitative descriptive research collects and analyzes numerical data. the average PKB revenue in 2021-2022 is 98.83% with a fairly effective category and PKB revenue in West Kalimantan Province in 2021-2022 is included in the medium criteria with an average contribution rate of 22.78%. not in accordance with the target that has been set. because many people are still affected by the COVID-19 pandemic, but the West Kalimantan provincial government can still manage motor vehicle taxes
THE ROLE OF CRIME IN MODERATING THE IMPACT OF ECONOMIC GROWTH AND POVERTY: THE CASE OF WEST KALIMANTAN Jamaliah, Jamaliah; Rusmita, Sari; Elyta, Elyta; Rosyadi, Rosyadi; Islahiyah, Djihan
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 11, No 1 (2022): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.701 KB) | DOI: 10.26418/jebik.v11i1.52939

Abstract

This study aims to determine the effect of economic growth and education, which is thought to affect poverty. This study establishes crime as a moderating variable in fourteen districts and cities in West Kalimantan Province. The research data is panel data processed using a quantitative descriptive approach. We use a multiple regression model to seek the relationship between economic growth, education, and poverty, moderated by crime. The findings of this study illustrate that education affects poverty, while economic growth does not affect poverty. It has been discovered that crime plays an essential role in West Kalimantan to moderate economic growth into a better or worse condition of poverty. People's purchasing power and inequality in receiving benefits of growth tend to fail economic growth for reducing poverty. Also, crime has a strong relationship with education, and moderate education affects this Province's poverty. Government has to ensure a safe and conducive socio-economics condition to optimize the benefits of growth and education.JEL:  I25, P25, R11.
Co-Authors Amadea Marta Damayanti Andika Andika Angkawijaya, Riky Ardimansyah Ardimansyah Ayu Puspitasari, Ayu Bistari Cindy Amelia, Cindy Dasela, Tarina Destriani, Mutiara Dzikri, Abu Hannan Elbawati, Anjula Elyta Elyta Givari, Muhammad Arbiant Hamzani, Umiaty Haryono Haryono Helisa Noviarty Helmi, Syarif M. Hermansyah Hermansyah Husnul Mawarid Ikhsan, Syarbini Indra, Sukma Islahiyah, Djihan Jamaliah Jamaliah Jennifer, Miranda Juanda Astarani Kristiani, Vincentia Sekar Ganjur Woro Laksamana, Rio Lasmi, Sri Lilis Natalia M. Yogi Riyantama Isjoni MUHAMMAD FAHMI Muhsin Muhsin nanang nanang Napitupulu, Fransius Nella Yantiana Nina Febriana Dosinta Nurhaniza Nurleni, Evita Nurul Huda Perdana, Ariefanda Iqbal Ramadani, Ramadani Rezkitasari, Winda Rio Laksamana Rudi Kurniawan Rudy Kurniawan Rusliyawati Saputra, Yopi Sofi, Fila Sukma Indra Surianti Surianti, Surianti Tiya Nurfauziah Tomi Sutoro Valentino, Gland William Veithzal Rivai Zainal Vitriyan Espa Warna, Warna Yantiana, Nella Yolanda, Angela