Article Per Year (5 Year)
p-Index From 2021 - 2026
15.297
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Wacana, Jurnal Sosial dan Humaniora WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia JER Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development STEM Education International
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 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

Published : 142 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 142 Documents
Search

 9   10   11   12   13 
KEPUTUSAN INVESTASI GENERASI Z DI SOLORAYA: MENELISIK PERAN LITERASI KEUANGAN, PENGETAHUAN INVESTASI, DAN FINFLUENCER Nuraini, Revalina Intan; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18414

Abstract

An investment decision is an action of placing a certain amount of funds in a particular investment instrument with the expectation of obtaining profits or returns in the future. The phenomenon of increasing investment interest among Generation Z in line with advances in digital technology demonstrates the need for a deep understanding of the factors that influence investment decisions. This study aims to analyze the influence of financial literacy, investment knowledge, and finfluencers (financial influencer) on the investment decisions of Generation Z in the Soloraya region. This study uses a quantitative approach with a survey method by distributing questionnaires to 278 Generation Z respondents residing in Soloraya who have investment experience. The data analysis technique uses Partial Least Squares (PLS) to test the relationship between variables. The results of the study are expected to show that financial literacy, investment knowledge, and finfluencers have a positive effect on investment decisions. Keywords : Investment Decision, Financial Literacy, Investment Knowledge, Finfluencer.
GREEN GOVERNANCE SEBAGAI REFLEKSI ETIKA DAN KINERJA KORPORASI MODERN Putri, Hanifah Yaffa Eka; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18426

Abstract

The increasingly competitive business environment requires companies to maintain sustainable financial performance through good corporate governance and environmentally friendly accounting practices. This study analyzes the effect of green accounting, institutional ownership, independent commissioners, and audit committee on financial performance in energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative method, purposive sampling of 182 data, and multiple linear regression analysis, the results show that green accounting, institutional ownership, and independent commissioners have effect on financial performance, while the audit committee has no effect on financial performance. Keywords : Financial Performance, Green Accounting, Institutional Ownership, Independent Commissioners, Audit Committee.
Integritas Laporan Keuangan: Tinjauan Terhadap Komite Audit, Komisaris Independen, Tenur Audit, dan Kualitas Audit Aulia Chatur Hermawan; Shinta Permata Sari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10275

Abstract

Laporan keuangan merupakan sumber informasi penting bagi para pemangku kepentingan dalam pengambilan keputusan. Oleh karena itu, laporan keuangan harus memiliki integritas yang tinggi agar mencerminkan kondisi dan transaksi keuangan perusahaan secara sebenarnya. Integritas laporan keuangan berperan dalam menjaga kepercayaan terhadap manajemen serta citra perusahaan di mata publik. Penelitian ini bertujuan untuk mengetahui pengeruh komite audit, komisaris independen, tenur audit, dan kualitas audit terhadap integritas laporan keuangan. sampel penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2024, yang ditentukan dengan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa komite audit, tenur audit, dan kualitas audit berpengaruh terhadap integritas laporan keuangan. Sementara itu komisaris independen tidak berpengaruh terhadap integritas laporan keuangan.
Prediksi Financial Distress Model Ohlson’s: Peran Strategis Good Corporate Governance Pradiska, Rieka Ayu; Sari, Shinta Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): 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.v7i2.11230

Abstract

Financial distress is a company condition that reflects financial difficulties in a state of crisis before bankruptcy occurs. This study aims to analyze the effect of institutional ownership, managerial ownership, foreign ownership, independent commissioners, and gender diversity on the board on financial distress in basic materials sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sampling technique used is purposive sampling with a sample size of 47 companies. Data are obtained from secondary data in the form of annual reports and data analysis use binary logistic regression. The results of this study indicate that institutional ownership and managerial ownership have an effect on financial distress. Meanwhile, foreign ownership, independent commissioners, and board gender diversity have no effect on financial distress.
Transparansi Sustainability Report: Kesehatan Keuangan, Lingkungan, dan Tata Kelola Perusahaan Azaria, Callista Donna; Sari, Shinta Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): 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.v7i2.11231

Abstract

Sustainability reporting has impact on increasing efficiency, cost efficiency and competitive advantage. This study assesses the effect of profitability, liquidity, leverage, carbon performance, and board independence on sustainability report disclosure in primary consumer sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. A quantitative approach uses with secondary data from companies' annual reports and sustainability reports, which are analysed using multiple linear regression. 120 companies that made up the population, purposive sampling is used to obtain 40 companies that met the criteria to be sampled over an observation period of 3 years. The results of the study show that profitability, carbon performance, and board of board independence do not have an effect on sustainability report disclosure, while liquidity and leverage have no effect on sustainability report disclosure. These findings indicate that the financing structure of companies, as reflected in liquidity and leverage, encourages corporate transparency, while profit efficiency, environmental performance, and independent governance are not yet major factors.
Penerapan Sistem E-Filling Sebagai Tolok Ukur Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan Putri, Lutfi Zunaida; Sari, Shinta Permata
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.873

Abstract

Taxpayer compliance is very important to achieve tax revenue targets. The Directorate General of Taxes uses E-Filling to make taxpayers more independent and active in fulfilling their tax obligations and increase taxpayer compliance. The aim of this research is to identify the use of e-filling as a measure of taxpayer compliance in submitting Annual Tax Returns and the effect of implementing this system on individual taxpayer compliance in submitting Annual Tax Returns with seven constructs in the Unified Theory of Acceptance and Use of Technology 2 model ( UTAUT 2): performance expectations, effort expectations, social factors, facilitating conditions, pleasure motivation, price value, habits, and adding interest variables using the e-filling system to analyze whether e-filling can increase taxpayer compliance. The research method uses a quantitative approach with primary data from questionnaire responses. This research was conducted with a sample of 206 taxpayers at KPP Pratama Sukoharjo. The results of the research are that performance expectations, pleasure motivation, and habits influence interest in using the e-filling system, while the variables of business expectations, social influence, facilitating conditions, and price value do not influence interest in using the e-filling system. Furthermore, facilitating conditions have no effect on individual taxpayer compliance in submitting Annual Tax Returns, while habits and interest in using the e-filling system influence individual taxpayer compliance in submitting Annual Tax Returns.
Mewujudkan Sustainable Development Goals: Implementasi Pengelolaan Lingkungan pada Perusahaan Pertambangan di Indonesia Handayani, Nurma; Sari, Shinta Permata
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.874

Abstract

Achieving the Sustainable Development Goals (SDGs) requires support from business actors to address environmental degradation and climate change. This study aims to analyze the impact of SDG achievement influenced by Environmental Accounting, Material Flow Cost Accounting, Environmental Performance, and Environmental Cost in mining companies listed on the Indonesia Stock Exchange during the period of 2019–2023. The applied approach is quantitative, using purposive sampling, involving 70 companies as samples. Data processing was carried out using multiple linear regression methods. The findings of this study show that Environmental Accounting does not impact the SDGs, as its implementation remains formal and not fully integrated. In contrast, Material Flow Cost Accounting has an effect on the SDGs by improving resource efficiency and reducing waste. Environmental Performance impacts the SDGs, emphasizing the urgency of sustainable resource management and environmental protection. On the other hand, Environmental Cost does not influence the SDGs, indicating that the allocation of environmental costs by companies has not been optimally carried out. This research contributes to the development of the sustainability literature in the mining sector and encourages more effective environmental strategies. The practical implications of this study highlight the importance of implementing sustainability strategies to enhance corporate competitiveness and image, and it can serve as a basis for designing stricter regulations to promote environmentally friendly business practices and support the achievement of SDGs.
Implementation of Environmental Accountability in the Primary Consumer Goods Industry as a Foundation for Sustainable Development Rachmawati, Adelia Briliana Annisa; Sari, Shinta Permata
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2032

Abstract

The attainment of the Sustainable Development Goals (SDGs) necessitates a harmonious balance between economic growth, ecological sustainability, and social welfare. This study examines the effects of Green Accounting, Environmental Performance, Environmental Cost, and Material Flow Cost Accounting on the achievement of the Sustainable Development Goals (SDGs) in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2022-2024 period. A quantitative research approach with purposive sampling is employed, resulting in a sample of 138 companies. The findings illuminate the fact that Green Accounting significantly contributes to the achievement of SDGs through its effective integration into corporate practices. Moreover, Environmental Performance positively influences SDGs, indicating that improved environmental management reflects corporate responsibility toward environmental conservation and sustainable development. Environmental Cost does not influence Sustainable Development Goals given that the company has not spent environmental costs optimally in managing the environment. On the other hand, Material Flow Cost Accounting can impact the achievement of Sustainable Development Goals as a result of the company’s endeavors to minimize wastage. This study contributes to sustainable development in the non-cyclical consumer sector and creates a better environment. This study draws attention to the necessity of managing and implementing sustainable development to increase competitiveness and comply with regulations regarding environmentally friendly business practices in efforts to achieve the SDGs.
Interactive PowerPoint Based on Game-Based Learning on Environmental Pollution for Junior High School Students Suhartatik, Suhartatik; Sari, Shinta Permata; Maysara, Maysara; Qomaliyah, Eka Nurul
STEM Education International Vol. 2 No. 1 (2026): STEM Education International
Publisher : PT Ahan Group Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71289/stem.v2i1.18

Abstract

This research aims to develop an interactive PowerPoint-based learning media using Game-Based Learning (GBL) for junior high school students on environmental pollution. The method used is Research and Development (R&D) with a 4-D development model, which includes the stages of Define, Design, Develop, and Disseminate. However, the Disseminate stage was not implemented due to time constraints in the research. The media validation was conducted by three experts, comprising two science education professors and one junior high school science teacher, while the readability test was conducted with 18 seventh-grade students. The validation results showed the media's qualification level at 93%, placing it in the “almost perfect” category. Meanwhile, the readability test results averaged 94%, placing it in the “very good” category. The developed media are equipped with interactive features, including visual materials, animated videos, educational games, question-and-answer exercises, and GBL-based evaluation quizzes. Based on the validation results and readability tests, this media is deemed suitable for use in science instruction at the junior high school level.
Analisis Penerapan Green Accounting dan Corporate Social Responsibility Terhadap Nilai Perusahaan Melalui Kemampulabaan Salsabila, Adinda; Sari, Shinta Permata
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.
Co-Authors Adhilla Harumningtyas Adinda Putri Wahyuningtyas Aji, Bagus Prasetyo Alif Akbar Subikhi Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Amir Fatahuddin Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Ariani, Ardan Fitri Arianto, Novita Ariska Widya Puspitasari 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 Bela Feronika Callista Donna Azaria Carissa Fitri Nasywa Cystoma Aurora Wicaksananingtyas Devi, Salma Pretyan Dian Nugraheni Dinar Kurnia Setiyaningrum Diva Tirta Nirwana Rahmadetta Dwi Astuti Eka Nurul Qomaliyah Ellen Monata Wahono Eny Kusumawati Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Farisa Yasa Afifah 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 Ika Setiyawati Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Istiqomah Adi Luhung Kharisma, Tharisya Putri Khusnul Khotimah 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 Nadjwa Dana Amalia Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Nikmar’ati Khoiriah Ningsih, Suhesti Novia Nurafni Krisyanti 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 Pramita Devi Mutia Syarifah 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 Ramadhani, Alia Pramudita Ratih Dwi Siswani Rieka Ayu Pradiska Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Ruli Eko Rahayu Sabela Nur Fariskya Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Sari, Yasinta Rusiana Hernita Satria Pinandita Satria Pinandita Septiana Anggraini Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Silpian Jian Linia Wati 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 Yasmin, Samara Zada, Qonita Avena Zulafa Alfina Hilwa