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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Dinamika Pendidikan Akuisisi : Jurnal Akuntansi Economic Education Analysis Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Business and Behavioural Entrepreneurship JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Aplikasi Akuntansi Indonesian Journal of Advocacy and Legal Services Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Jurnal Ekonomi Dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah ASET Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Devotion and Empowerment (IJDE) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Indonesian Journal of Advocacy and Legal Services Prosiding Seminar Nasional Pengabdian Masyarakat
Maylia Pramono Sari
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Unveiling the Link Between Leverage and Firm Performance: A Comparative Analysis of Sharia and Non-Sharia Compliant Firms in the Indonesia Stock Exchange Mahfirah, Titis Fatarina; Suherman, Suherman; Widyastuti, Umi; Mohidin, Rosle; Sari, Maylia Pramono; Heryana, Toni; Wastuti, Wahyu; Dewi, Monica
Journal of Business and Behavioural Entrepreneurship Vol. 9 No. 1 (2025): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.009.1.06

Abstract

This study investigates the influence of leverage on the performance of non-financial sector companies listed on the Indonesia Stock Exchange between 2012 and 2021. The analysis is segmented into three subsets: all companies, Sharia-compliant firms, and non-Sharia-compliant firms. Leverage is gauged through four metrics: debt to total asset ratio (DAR), debt to total equity ratio (DER), short-term debt to total assets (STD), and long-term debt to total assets (LTD). Firm performance is evaluated using return on assets (ROA), return on equity (ROE), and Tobin's Q. The study employs a quantitative approach, utilizing data from publicly listed companies. Leverage and performance are quantified using the specified metrics. Statistical analyses, including regression models, are conducted to examine the relationship between leverage and performance in each of the three subsets. The primary findings indicate a negative and statistically significant correlation between leverage and firm performance, as measured by ROA and ROE, across all company subsets. However, there is a positive and statistically significant impact of leverage on Tobin's Q. A more detailed analysis within the Sharia-compliant subset reveals a negative impact of leverage on all leverage indicators concerning ROA and ROE. In contrast, within the non-Sharia-compliant subset, leverage has a negative and statistically significant influence on ROA and ROE, but a positive and statistically significant effect on Tobin's Q. These empirical findings suggest that leverage has a detrimental and statistically significant association with a firm's accounting performance, as evidenced by ROA and ROE. However, it exerts a positive and statistically significant effect on the firm's market performance, as indicated by Tobin's Q. This underscores the importance of carefully managing leverage, particularly for firms operating within the Indonesian non-financial sector, to strike a balance between accounting and market performance objectives.
Advocacy for Business Protection: The Role of Business Identification Numbers in Safeguarding Business Actors Fibrianti, Nurul; Maharani, Chatila; Sari, Maylia Pramono; Paramita, Niken Diah; Viana, Anisa Okta; Putra, Tegar Islami
Indonesian Journal of Advocacy and Legal Services Vol. 6 No. 2 (2024): Navigating Justice: Empowering Communities with Legal Advocacy and Support
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijals.v6i2.30574

Abstract

The provision of a Business Identification Number (NIB) is an important thing for business actors. One of the benefits of the issuance of NIB for business actors is that the government can provide assistance by means of technical guidance, consultation, and training to increase knowledge of the application of Indonesian national standards and halal product guarantee certification, and so on. However, today, there are still many business actors who do not know how the benefits of NIB for business actors, especially the role of NIB in protecting business actors. This article aims to find out how the role of the Business Identification Number in protecting business actors in Indonesia. This study uses normative juridical research method. The results showed that there are several roles of the Business Identification Number in protecting business actors. Business actors get legal protection in carrying out business operations. In addition, NIB also functions as a legal identity for business actors, which allows them to obtain valid business licenses, commercial licenses, and operations. In addition, NIB makes it easier for businesses to apply for business licenses and fulfill legality requirements. NIB can also increase the competitiveness of business actors by fulfilling the requirements to obtain certification. The issuance of NIB for business actors can be a form of contribution to the development of a better business ecosystem.
Bahasa Inggris Aniah, Anggun; Sari, Maylia Pramono; Anita, Nur
SUBSTANSI Vol 9 No 1 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i1.3209

Abstract

This study investigates the impact of media exposure, firm size, and board size on carbon emission disclosure, with environmental performance as a moderating variable. The population comprised 62 mining companies listed on the Indonesia Stock Exchange, observed over five years from 2018 to 2022. This study uses purposive sampling with a sample of 28 companies, and 74 units of analysis were selected. The data were analyzed using SPSS 26 software, employing the Moderated Regression Analysis (MRA) technique. The results indicate that firm size and board size positively influence carbon emission disclosure, while media exposure does not have a significant effect. Environmental performance strengthens the positive relationship between firm size and carbon emission disclosure but does not moderate the impact of media exposure and board size on carbon emission disclosure.
The Determinant of Sustainability Report Disclosure Sari, Maylia Pramono; Sakinah, Nafiatus; Utaminingsih, Nanik Sri; Raharja, Surya
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77141

Abstract

The aim of this study was to evaluate and confirm the influence of the determinant of Sustainability Report Disclosure with the audit committee meeting acting as a moderating variable. LQ45 firms that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 made up the study's sample (42 companies). Purposive sampling was the method of sampling that was employed in this investigation which included 113 analytical units to acquire data for this study. These methods included obtaining annual reports and sustainability reports for the LQ45 company from the IDX official website. This study's data analysis method included both moderating regression analysis (MRA) and panel data regression analysis with the chosen model being the Fixed Effect Model (FEM). The analysis of this study's data shows that leverage has a negative impact on the disclosure of sustainability reports, company size has no impact, and profitability has a positive impact on the disclosure of sustainability reports. The audit committee meeting can moderate (weaken) the relationship between profitability and sustainability report disclosure, but can it moderate the relationship between leverage and firm size on sustainability report disclosure.
Environmental Accounting System Model in the Era Artificial Intelligence and Blockchain Technology: A Bibliometric Analysis Jannah, Richatul; Sari, Maylia Pramono; Utaminingsih, Nanik Sri; Halimah, W. N.; Pradana, P. T.; Rahmawati, D. A.
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.78527

Abstract

Environmental accounting in the era artificial intelligence and blockchain technology is also being considered as a new direction. Artificial intelligence and blockchain technology have revolutionized how organizations carry out transactions and store information. This research aims to describe publication activity evolution, broaden the knowledge, identify the most representative authors and journals, and offer insight into potential new directions, especially regarding environmental accounting system model in the era artificial intelligence and blockchain technology. This research follows a process of systematic literature review. The publications used in this study are from 2009 to 2023. The data used in this study came from 77 sources in the form of 27 articles, 7 book chapters, 24 conference papers, 5 conference reviews, 13 editorials, and 1 short survey from 2018 to 2023. Network visualization result shows research related to the influence of these technologies has not been done much and works analyzing these influences are scarce especially about environmental accounting model recently. The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to environmental accounting system model in the era artificial intelligence and blockchain technology. More research on the influence of these technologies are needed.
SOSIALIASASI TERKAIT INKUBATOR BISNIS BAGI ULTRA MIKRO (UMi) DI KABUPATEN SEMARANG Sari, Maylia Pramono; Ulya, Laila Llistiana; Rizkyana, Fitrarena Widhi; Murtini, Henny; Utaminingsih, Nanik Sri; Anggareta, Dhela Septian
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.23026

Abstract

Kebangkrutan Ultra Mikro (UMi) sering terjadi dan menandakan kelemahan dalam pengelolaan usaha para pelaku UMi sehingga harus memperhatikan faktor-faktor yang diperlukan untuk dapat bertahan dalam usahanya. Hal serupa juga sering terjadi di Kabupaten Semarang. Persoalan UMi yang kurang memahami proses bisnis patut menjadi alasan yang sering ditanyakan. Identifikasi ide dan peluang bisnis, manajemen pemasaran, manajemen produksi, pengelolaan keuangan, dan legalitas usaha menjadi kendala UMi. Hal tersebut bisa terjadi karena ketidakmampuan manajemen UMi dalam memahami proses bisnis akibat tidak adanya rencana bisnis. Berdasarkan rincian permasalahan yang dihadapi para pelaku UMi, maka permasalahan yang dihadapi sangat komprehensif. Untuk mengatasi permasalahan tersebut, diperlukan sosialisasi dan bimbingan teknis yang nyata kepada UMi di Kabupaten Semarang.Solusi dari permasalahan tersebut adalah perlunya pengabdian kepada masyarakat melalui sosialisasi dan bimbingan teknis terkait inkubasi usaha. Salah satu pendekatan yang dapat digunakan adalah proses inkubasi bisnis yang meliputi pra inkubasi, inkubasi, dan pasca inkubasi, yang diakhiri dengan penilaian berupa rapor hasil kegiatan inkubasi bisnis. Pendekatan ini dinilai mampu mengatasi permasalahan bisnis di UMi. Pendekatan ini mudah diterapkan dan memberikan penilaian yang menunjukkan UMi naik kelas sehingga memberikan keuntungan besar bagi manajemen UMi.
Optimalisasi Keterampilan Menulis Berbasis Kecerdasan Buatan (AI) Bagi Guru SMK Negeri 1 Demak Agus Wahyudin; Heri Yanto; Maylia Pramono Sari; Ahmad Nurkhin; Risanda A. Budiantoro
Prosiding Seminar Nasional Pengabdian Masyarakat Vol. 1 (2023): Prosiding Seminar Nasional Pengabdian Masyarakat
Publisher : CV. Dharma Samakta Edukhatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61142/psnpm.v1.72

Abstract

guru SMK Negeri 1 Demak adalah karena mereka belum terbiasa melakukan penelitian, menulis makalah, dan seringkali laporan penelitian kalaupun ada, seringkali tetap dalam bentuk laporan. Oleh karena itu, tim dosen pengabdian masyarakat menggagas program untuk mendorong guru menulis yang bertujuan untuk mengatasi rendahnya kemampuan menulis karya ilmiah khususnya di kalangan guru SMK Negeri 1 Demak. Model program pengabdian kepada masyarakat bagi dosen dilaksanakan melalui metode pelatihan partisipatif berupa sosialisasi, pelatihan, dan lokakarya dengan mitra yang terdiri dari kepala sekolah dan 115 orang guru SMK Negeri 1 Demak. Materi yang dibahas meliputi filosofi dasar penelitian, penelitian kuantitatif sebagai metodologi penelitian, pemanfaatan AI dalam penelitian, penyusunan artikel ilmiah, dan publikasi jurnal ilmiah. Inisiatif ini diharapkan dapat meningkatkan pengetahuan dan kemampuan menulis guru, khususnya dalam menghasilkan publikasi akademik. Dengan demikian menunjukkan peningkatan kompetensi dan profesionalisme guru di SMK Negeri 1 Demak. Melalui program penulisan guru ini diharapkan terjadi peningkatan kompetensi profesional khususnya dalam bidang publikasi akademik.
THE EFFECT OF PROFITABILITY, LEVERAGE, SOLVABILITY ON CARBON EMISSION DISCLOSURE WITH COMPANY SIZE AS A MODERATING VARIABLE Sri Komariyah; Maylia Pramono Sari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18552782

Abstract

Disclosure emission carbon become element important in accountability companies , especially in the sector contributing energy​ big to emission national research​ This analyze influence profitability , leverage, and solvency to disclosure emission carbon with consider size company as variables moderation and performance environment as variables Control . The results of the 2021–2024 data analysis show that profitability has a significant negative effect, while leverage and solvency have no effect. Company size weakens the effects of profitability and solvency, and strengthens the effect of leverage, although not as hypothesized. These findings suggest that carbon emission disclosure is driven more by external pressure and the need for legitimacy than by a company's financial characteristics.
THE ROLE OF ENVIRONMENTAL ASSURANCE IN THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ENVIRONMENTAL DISCLOSURE Febrianti, Agita Dini; Sari, Maylia Pramono
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.790

Abstract

This study analyzes the influence of board characteristics on environmental disclosure and examines the role of environmental assurance in moderating this influence in non-financial enterprises in Southeast Asia during 2020-2024, using panel data regression with a Fixed-Effects Model. Environmental disclosures are measured through Refinitiv ESG's environmental pillar score, while board characteristics are represented by board size, board independence, and board gender diversity. The results showed that board gender diversity had a positive and significant impact on environmental disclosure, whereas board size and board independence did not. Environmental assurance significantly moderates the relationship, attenuating the influences of board size and gender diversity on environmental disclosure. This study contributes to the corporate governance and environmental disclosure literature by providing empirical evidence that assurance does not amplify governance-driven disclosure incentives; instead, it addresses legitimacy challenges and safeguards corporate reputation, rather than expanding environmental reporting. Regulators and standard-setters should consider that environmental assurance moderates the influence of board gender diversity on environmental disclosure. The findings suggest that assurance does not amplify governance-driven disclosure incentives, suggesting that assurance may primarily serve a legitimacy-oriented function rather than directly expanding environmental disclosure.
The Effects of Ceo Traits, Managerial Ownership, and Profitability on ESG Performance in Companies Listed on the Indonesia Stock Exchange Nicholas, Jayson; Sari, Maylia Pramono
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12096

Abstract

This investigation is to look at how CEO Traits, Managerial Ownership, and Profitability affect ESG performance in manufacturing firms listed between 2021 until 2024 on the Indonesia Stock Exchange (IDX). ESG performance is an important indicator in describing corporate sustainability, as it reflects the company's commitment not only to financial aspects but also to environmental, social, and governance responsibilities. Although attention to ESG is increasing, empirical findings on internal factors that influence ESG performance still show inconsistent results, creating a research gap, especially in the manufacturing sector, which has high risks related to environmental and social issues. Pecking order theory and agency theory are pertinent theories In this study, panel data regression is utilized quantitative methodology. There are 39 manufacturing enterprises in the sample, totaling 142 observations after data cleaning. ESG performance is measured using the Refinitiv ESG score, while CEO Traits, Managerial Ownership, and Profitability are used as independent variables using firm size as variable control. The best model used is the Random Effects Model (REM) based on the results of the Chow and Hausman tests. The findings demonstrate profitability has a significant negative effect on ESG performance. This finding demonstrates that companies with shows that businesses with high profitability typically concentrate on cost efficiency and short-term profit achievement, thereby reducing the allocation of funds for sustainability activities. Meanwhile, CEO Traits and Managerial Ownership do not have an important impact on ESG Performance, suggesting that leadership characteristics and the level of share ownership by managers are not the main determinants in improving the ESG performance of manufacturing firms Indonesia. This study expands the ESG study by simultaneously testing CEO Traits, Managerial Ownership, and Profitability while considering company size. Additional investigation is advised to broaden the context of the sector or industrial region, as well as to use other factors that may influence ESG.
Co-Authors Agus Wahyudin Ahmad Nurkhin Anggareta, Dhela Septian Aniah, Anggun Anita, Nur Ardina, Ayu Martaning Yogi Budiantoro, Risanda Chatila Maharani D. A. Rahmawati Febrianti, Agita Dini Halimah, W. N. Henny Murtini Heri yanto Heryana, Toni Ida Maftukhah Ilmiyana, Wina Istanti, Fredianaika Jati, Kuat Waluyo Jurica Lucyanda Lucyanda, Jurica Mahfirah, Titis Fatarina Mohidin, Rosle MONICA DEWI Nafiatus Sakinah, Nafiatus Nanik Sri Utaminingsih Nicholas, Jayson Novi Wijayaningsih Noviani, Noviani Wulan Safitri Nurul Fibrianti Paramita, Niken Diah Paulus Basuki Hadiprajitno Prabowo, Gregorius Permana Wahyu Pudji Pradana, P. T. Putra, Tegar Islami Raharja, Surya - Richatul Jannah Risanda A. Budiantoro Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi Saprida Khoirotunnisa Sri Komariyah Subowo Subowo Suherman, Suherman Sukirman - Sukirman Sukirman Surya Raharja Surya Raharja Trisni Suryarini Ulya, Laila Llistiana Umi Widyastuti Valentino Omega Gandi, Valentino Omega Gandi Viana, Anisa Okta Wastuti, Wahyu