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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) Reviu Akuntansi dan Bisnis Indonesia 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 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 E-JURNAL AKUNTANSI Room of Civil Social Development
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

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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.
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.
Dinamika Finansial: Peran Modal, Kemampulabaan dan Ukuran Pada Nilai Perusahaan Ika Setiyawati; Shinta Permata Sari
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2304

Abstract

Nilai Perusahaan mencerminkan kemampuan finansial perusahaan yang ditunjukkan kepada investor. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, kemampulabaan, dan ukuran perusahaan terhadap nilai perusahaan pada sektor basic material yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Nilai perusahaan diproksikan dengan Price to Book Value, sedangkan struktur modal diukur melalui Debt to Equity Ratio, kemampulabaan melalui Return on Equity dan Net Profit Margin, serta ukuran perusahaan melalui total aset. Penelitian ini menggunakan pendekatan kuantitatif dengan pengujian hipotesis. Sampel penelitian ditentukan menggunakan teknik purposive sampling dengan kriteria perusahaan yang mempublikasikan laporan keuangan tahunan yang lengkap dan telah diaudit. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan yang dipublikasikan oleh Bursa Efek Indonesia. Metode analisis data dialkukan untuk pengujian hipotesis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa struktur modal, kemampulabaan, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan.
Generasi Z dan Keputusan Investasi: Merangkai Sinergi Literasi Keuangan, Lingkungan Sosial, Pengetahuan Akuntansi, dan Pengetahuan Investasi Novia Nurafni Krisyanti; Shinta Permata Sari
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2305

Abstract

Keputusan investasi merupakan suatu opsi pilihan investasi dengan harapan dapat mendatangkan passive income. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, lingkungan sosial, pengetahuan akuntansi, dan pengetahuan investasi terhadap keputusan investasi Generasi Z di Solo Raya. Data penelitian diperoleh dari responden Generasi Z yang memiliki pengalaman atau minat dalam investasi melalui penyebaran kuesioner elektronik berbasis skala Likert lima poin, yang melibatkan 278 responden dari Generasi Z dan dipilih melalui teknik convenience sampling. Analisis data menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) versi 4.0. Hasil penelitian menunjukkan bahwa keempat variabel independen, literasi keuangan, lingkungan sosial, pengetahuan akuntansi, dan pengetahuan investasi berpengaruh terhadap keputusan investasi Generasi Z. Secara spesifik, literasi keuangan dan pengetahuan investasi membantu responden dalam mengevaluasi risiko dan potensi imbal hasil, sedangkan lingkungan sosial dan pengetahuan akuntansi memperkuat keyakinan dan logika mereka dalam memilih instrumen investasi. Temuan ini mengindikasikan bahwa faktor kognitif dan sosial memiliki peran penting dalam membentuk perilaku investasi Generasi Z, sehingga peningkatan edukasi dan pemahaman investasi menjadi hal yang strategis untuk mendorong pengambilan keputusan investasi yang rasional.
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.
Co-Authors Adhilla Harumningtyas Adinda Putri Wahyuningtyas Ainun Fadila Azzahra 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 Ardan Fitri Ariani Arianto, Novita Ariska Widya Puspitasari Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Chatur Hermawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono Bela Feronika Callista Donna Azaria Carissa Fitri Nasywa Cystoma Aurora Wicaksananingtyas Dian Nugraheni Dinar Kurnia Setiyaningrum Dinda Fitri Novia Lestari Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Eny Kusumawati Erlinda Lusiana Erma Setiawati Erti Hamimi Fadia Rahmadhini Hartama Farisa Yasa Afifah Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fildza Aqilla Nur’aini 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 Khoirunisa Aprilaurina Khusnul Khotimah Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani 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 Pramita Devi Mutia Syarifah Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahayu, Siti Nurhayati Ning 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 Salma Pretyan Devi Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Samara Yasmin 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 Dwi Arini Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Uut Rahmawati Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Yasinta Rusiana Hernita Sari Zada, Qonita Avena Zulafa Alfina Hilwa