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Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Analisis Penerapan Green Accounting dan Corporate Social Responsibility Terhadap Nilai Perusahaan Melalui Kemampulabaan Adinda Salsabila; Shinta Permata Sari
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 1 (2025): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i1.6960

Abstract

The stakeholders expect that the firm's value will increase supported by increased profitability. This study aims to examine the impact of green accounting and corporate social responsibility on firm value with profitability as an intervening variable. This study uses quantitative methods with SPSS data analysis, involving 57 samples. The sample are basic material sector companies listed on the Indonesia Stock Exchange, with a research period from 2021 to 2023. The results show that only the direct relationship between profitability and firm value has a positive impact on corporate social responsibility, while the direct relationship between green accounting and corporate social responsibility does not impact firm value. The results also show that the relationship between green accounting and corporate social responsibility on firm value with the mediating variable of profitability does not an impact. This study also gives opportunities for further study of other factors that may affect the relationship between green accounting, corporate social responsibility, firm value, and profitability.
Analisis Faktor-faktor yang Mempengaruhi Corporate Sustainability Anggi Adellia; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6799

Abstract

Corporate Sustainability is part of the company's seriousness in making long-term transformation to maintain the sustainability of stakeholders in the present and in the future. This study aims to determine the effect of green accounting, material flow cost accounting, and green intellectual capital on corporate sustainability. This study uses a quantitative method with an associative approach. The population in this study are all companies listed on the Indonesia Stock Exchange. The sample of this study is basic material sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period which are taken using a purposive sampling technique. This study uses secondary data obtained through the official website of the Indonesia Stock Exchange and related companies. The data analysis method uses multiple linear regression analysis using the SPSS program. The results of the study show that green accounting and green intellectual capital have an effect on corporate sustainability, while material flow cost accounting does not have an effect on corporate sustainability.
Pendekatan Fraud Hexagon Untuk Mendeteksi Potensi Kecurangan Laporan Keuangan Pada Perusahaan Properti dan Real Estate di Indonesia Adhilla Harumningtyas; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6800

Abstract

This study aims to analyze the effect of the fraud hexagon elements in detecting fraudulent financial reports which includes six elements, namely stimulus, capability, collusion, opportunity, rationalization, and ego. This research is quantitative research using secondary data. The sample is property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. The sampling technique uses a purposive sampling method and there are 54 companies in the sample that meet the criteria. The data analysis technique used in this research is logistic regression analysis using SPSS 25. The results of this research show that the stimulus factor in financial stability and the capability factor in change in director have effect on fraudulent financial reports, while the stimulus factor in financial targets, external pressure, personal financial need; the opportunity factor in the nature of industry, ineffective monitoring; the rationalization factor in change in auditor; the ego factor in the frequent number of CEO's picture; and the collusion factor in cooperation with government project have no effect on fraudulent financial reports.
Deteksi Kecurangan Laporan Keuangan dengan Pendekatan Vousinas Fraud Hexagon Model pada Perusahaan Sektor Energi di Indonesia Fivit Apriliya; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7115

Abstract

This study aims to analyze the effect of the fraud hexagon model by involving elements of stimulus, capability, opportunity, rationalization, ego/arrogance, and collusion to detect financial statement fraud. The sample of this study is energy sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 41 companies or 123 data points determined using the purposive sampling method. Hypothesis testing in this study used logistic regression analysis. The results of this study indicate that stimulus elements in terms of financial stability and collusion affect financial statement fraud. Other elements are stimulus elements in terms of external pressure, financial targets, and personal financial need; capability elements; opportunity elements regarding ineffective monitoring and nature of industry; rationalization elements; and ego/arrogance elements that do not affect financial statement fraud. This research is expected to provide information on the factors that cause fraud and detect fraud in financial reports. It can be used as a reference to improve the auditor's duties in testing the fairness and appropriateness of the presentation of financial reports.
Analisis Risiko Terhadap Keputusan Pembayaran Menggunakan Metode Shopee Paylater pada Kalangan Mahasiswa di Universitas Muhammadiyah Surakarta Amelia Fatimah Az Zahra; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8445

Abstract

Technological developments have become increasingly sophisticated, where most activities already use digital technology. Including in transactions and payment methods that already utilize this technology. Shopeepaylater is one of the current payment methods that is carried out after purchase, or known as "Buy Now Pay Later", where users can pay in installments for a product with a certain tenor without using a card, with the aim of facilitating its use in meeting all their life needs. In addition to all the conveniences provided, it is recommended that users be more careful and understand the risks that may occur. This study aims to determine and analyze the effect of risk perception on interest in using shopeepaylater. The sample criteria used in this study were shopeepaylater users at the Muhammadiyah University of Surakarta in 2024. The data for this study used 100 questionnaires filled out by active shopeepaylater users. The analysis tool used for this study was multiple linear regression analysis. The results of this study found that it can be concluded that the variables (RW) Time Risk (X1), (RK) Performance Risk (X2), (RF) Financial Risk (X3), and (RS) Social Risk (X4) have a positive effect on (KP) Payment Decision (Y). While (RP) Psychological Risk (X5) has a negative effect on (KP) Payment Decision (Y). And the dominant factor that influences (KP) Payment Decision is (RK) Performance Risk which is indicated by the largest regression coefficient value compared to the variables (RW) Time Risk, (RF) Financial Risk, (RS) Social Risk and (RP) Psychological Risk, which is 0.787.
Peran Tata Kelola Perusahaan dan Ungkitan dalam Memengaruhi Financial Distress pada Perusahaan Non-Cylicals di Indonesia Artwidi Fitrianingrum; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8554

Abstract

This study examines the impact of corporate governance and leverage on financial distress in non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2021 to 2023. Using a quantitative approach, multiple linear regression analysis is applied to assess the influence of institutional ownership, managerial ownership, the board of directors, the board of commissioners, independent commissioners, the audit committee, and leverage on financial distress that measured by the Altman Z-score model. The sample selected using purposive sampling based on specific criteria. The findings reveal that the board of directors, independent commissioners and leverage affect financial distress, underscoring their pivotal roles in corporate financial stability. The board of directors' strategic financial decisions directly influence a firm's fiscal health, while high leverage exacerbates financial distress due to excessive debt burdens. Conversely, institusional ownership, managerial ownership, the board of commissioners and the audit committee do not affect financial distress, likely due to their advisory and oversight roles rather than direct involvement in financial management. These findings contribute to the discourse on corporate governance and financial distress, offering insights for policymakers, investors, and corporate leaders.
Nilai Perusahaan: Telaah Kebijakan Dividen, Ukuran Perusahaan, Likuiditas dan Profitabilitas Intan Kusumawati Cahyaningrum; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.10373

Abstract

The firm value represents a certain status achieved by the company as a sign of public trust to the company after carrying out its operations for several years, from its establishment up to the present time. This study aims to examine the effect of Dividend Policy, Firm Size, Liquidity, and Profitability on Firm Value in companies within the basic material sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study applies a quantitative approach with secondary data obtained from annual reports and audited financial statements published on the IDX website and the respective companies. Sampling was conducted using a purposive sampling technique, resulting in 30 companies or 90 data observations. Data analysis is conducted using multiple linear regression. The results indicate that dividend policy, company size, liquidity, and profitability effect firm value.
Tinjauan Tentang Nilai Perusahaan Berdasarkan Performa Finansial Annisa Tri Widyastuti; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.10374

Abstract

Firm value is the economic value of a company that reflects how much the company is valued by the market, investors, and other stakeholders. This study aims to examine the effect of financial performance on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The independent variables include liquidity, solvency, profitability, asset utilization, and market valuation, while the dependent variable is firm value, that measured by Price to Book Value (PBV). This study uses a quantitative approach employing purposive sampling and secondary data obtained from annual reports and audited financial statements through the official website of the Indonesia Stock Exchange and related companies. The data analysis method uses multiple linear regression analysis using the STATA 18 software. The results of the study show that liquidity, solvency, and market valuation have an effect on firm value, while profitability and asset utilization do not have an effect on firm value.
Determinan Agresivitas Pajak: Firm Size, Good Corporate Governance dan Financial Distress Jihan Nur Azizah; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6839

Abstract

Tax aggressiveness is related to tax planning actions taken by companies to reduce their tax obligations. This study aims to analyse the influence of firm size, institutional ownership, independent commissioners, and financial distress on tax aggressiveness at property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a quantitative approach that is descriptive in nature with a purposive sampling method to determine the research sample. From 92 property and real estate sector companies, 15 companies are selected per year that met the predetermined criteria. Multiple linear regression analysis with the SPSS 26 program is used to test the hypothesis. The results of the analysis show that firm size, institutional ownership, and financial distress have an influence on tax aggressiveness, while independent commissioners have no influence on tax aggressiveness. This study is expected to help regulators in considering policies on corporate income tax burdens.
Metode Zmijewski untuk Memprediksi Financial Distress pada Perusahaan Consumer Non-Cyclicals di Indonesia Nabiil Afifah Putri Setiawan; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6840

Abstract

Financial distress is a stage of decline in financial conditions that occurs before bankruptcy or liquidation. This study aims to analyze the influence of Total Asset Turnover, Interest Coverage Ratio, Earning per Share, and Net profit Margin on Financial Distress. The population of this study comprises all companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique used is purposive sampling method, resulting in a sample of 75 non-cyclical consumer companies on the Indonesia Stock Exchange that met the criteria. Financial distress is measured using the Zmijewski model. The research method employed is quantitative research. The data source of this study is secondary data in the form of the company's annual financial report. The data analysis technique is binary logistic regression analysis using SPSS 26 software. The results of the study indicate that the Total Asset Turnover and Earning per Share have influence on financial distress, while the Interest Coverage Ratio and Net Profit Margin has no influence on financial distress.
Co-Authors Adhilla Harumningtyas Adinda Salsabila Aji, Bagus Prasetyo Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Arianto, Novita Ariska Widya Puspitasari Arsyi Dela Fatmawati Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Chatur Hermawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azaria, Callista Donna Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Bela Feronika Callista Donna Azaria Cystoma Aurora Wicaksananingtyas Dian Nugraheni Dinar Kurnia Setiyaningrum Diva Tirta Nirwana Rahmadetta Dwi Astuti Eka Nurul Qomaliyah Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Fania Maulida Pangesti Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fitri Rachmawati Ayuning Tyas Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Jihan Nur Azizah Kharisma, Tharisya Putri Khusnul Khotimah Krisyanti, Novia Nurafni Lestari, Dinda Fitri Novia Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Maysara, Maysara Melaty, Khoirul Putri Milia, Riska Nabiil Afifah Putri Setiawan Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pradiska, Rieka Ayu Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Rachmawati, Adelia Briliana Annisa Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Restu Aurelia Purbaningsih Rieka Ayu Pradiska Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Setiyawati, Ika Shafira Nurrahmawati Sholikhah, Himmatus Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar suhartatik suhartatik Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Zada, Qonita Avena Zulafa Alfina Hilwa