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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 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 Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Jurnal Sistem Komputer dan Informatika (JSON) 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 ) 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 Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies 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 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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Pengukuran Rasio Keuangan untuk Menilai Abnormal Return Saham Pada Perusahaan yang Melakukan Penawaran Umum Perdana Syafaqoh, Rizki Zahroh; Sari, Shinta Permata
ASSET: Jurnal Manajemen dan Bisnis Vol 7, No 1 (2024): Juni
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v7i1.9445

Abstract

Abnormal return saham merupakan selisih antara return sesungguhnya dikurangi return ekspektasian. Return realisasi adalah return yang telah terjadi, sedangkan return ekspektasian adalah return yang diharapkan oleh investor. Penelitian ini bertujuan untuk menganalisis pengaruh cash  ratio, debt to equity ratio, total asset turnover dan return on equity terhadap abnormal return saham pada perusahaan yang melakukan penawaran umum perdana (IPO) di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling dan sebanyak 118 perusahaan telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah regresi liniear berganda. Hasil penelitian memberikan bukti empiris bahwa debt to equity ratio dan return on equity berpengaruh terhadap abnormal return saham, sedangkan cash ratio dan total asset turnover tidak berpengaruh terhadap abnormal return saham. 
BELANJA MODAL KABUPATEN/KOTA DI PROVINSI LAMPUNG: AMATAN TERHADAP PENDAPATAN DAERAH DAN DANA PERIMBANGAN Wardhana, Sania Adelina; Sari, Shinta Permata
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.889

Abstract

Lampung is a province in Indonesia with the highest percentage of regional budget realization for the 2022 fiscal year. However, the Lampung Provincial Budget's allocation for capital expenditure remains inadequate when compared to the realization of operational expenditure. When regional expenditure is viewed in terms of benefits, allocating the budget to the capital sector is very beneficial and productive for growth and service provision to the community. This study aims to analyze the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Profit Sharing Fund on District/City Capital Expenditure in Lampung Province for 2019-2022. This study determined a sample of 15 administrative regions in Lampung Province covering 13 districts and 2 cities using a quantitative approach. The data used is secondary data in the form of time series data for the 2019-2022 fiscal year period sourced from the website of the Central Statistics Agency of Lampung Province and the Directorate General of Financial Balance of the Ministry of Finance of the Republic of Indonesia in the form of a Report on the Realization of the District/City Budget of Lampung Province. Multiple Linear Regression Analysis is used to test hypotheses in data analysis techniques that prove Local Original Revenue and Special Allocation Fund have an effect on Capital Expenditure. Meanwhile, the General Allocation Fund and Profit Sharing Fund have no effect on capital expenditure.
PENTINGNYA EKSPOSUR PERUSAHAAN SEKTOR ENERGI UNTUK MENEMPUH PENGUNGKAPAN EMISI KARBON Khotimah, Siti; Sari, Shinta Permata
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.890

Abstract

Carbon emission disclosure is one of the important components in the disclosure made by a company. Its disclosure is required to assess the company's responsibility to the environment that will increase the value and reputation of the company. This study aims to examine the effect of media exposure, ISO 14001 certification, environmental performance, and auditor credibility on carbon emission disclosure. The population in this study are companies listed on the Indonesia Stock Exchange in 2018-2022. The sample in this study are energy sector companies listed on the Indonesia Stock Exchange in 2018-2022 which are taken using purposive sampling technique and obtained 19 samples with 95 observations. The type of data used is secondary data. This research uses multiple linear regression analysis methods to analyse the hypothesis. Based on the results of regression analysis with a significance level of 5%, this study concludes that ISO 14001 certification and environmental performance have effect on carbon emission disclosure, while media exposure and auditor credibility have no significant effect on carbon emission disclosure.
PENERAPAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN DI INDONESIA Erlinda Lusiana; Shinta Permata Sari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.8121

Abstract

One of the company's goals is to survive in the long term. For this reason, it is necessary to consider several aspects other than profits, namely the environment and society. Companies carry out economic, social, and environmental activities which are informed to stakeholders through a disclosure, namely a sustainability report to describe better performance per year, especially if the company also implements a good corporate governance mechanism. This research aims to analyze corporate governance's influence on the disclosure of sustainability reports for companies listed on the Asia Sustainability Reporting Rating (ASRRAT) and the Indonesia Stock Exchange (IDX) for 2019-2021. Sustainability reports are measured using the Global Reporting Initiative (GRI) Index. The sample selection used purposive sampling method, with a total sample of 36 companies. Secondary data is used in this study. The data analysis technique uses multiple linear regression. The study's results prove that managerial ownership and the board of directors do not affect sustainability report disclosure. Meanwhile, institutional ownership, audit committee, and board of directors affect sustainability report disclosure.
Kajian Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan Raden Roro Sekar Hayuningrum; Shinta Permata Sari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.8120

Abstract

Financial reports must show great integrity to help their users make good decisions. The financial statements have integrity if the information in its contain describe the company's actual financial transactions. Without integrity, financial reporting will create mistrust of the company's management and reduce the company's public image. This study aims to determine the effect of corporate governance mechanisms on the integrity of financial reports. The corporate governance mechanism in this study is proxied by institutional ownership, managerial ownership, independent commissioners, and audit committees. The sample for this research is a food and beverage industry classification company listed on the Indonesia Stock Exchange in 2019–2021, which is determined using a purposive sampling method. The data analysis method used in this study is multiple linear regression. The results of the study show that institutional ownership, independent commissioners, and audit committees have an effect on the integrity of financial statements. Meanwhile, managerial ownership has no effect on the integrity of financial reports.
PENGINDRAAN KAPITAL INTENSITAS, ARUS KAS, DAN TINGKAT AKTIVITAS DALAM MEMPREDIKSI KESULITAN KEUANGAN Diva Tirta Nirwana Rahmadetta; Shinta Permata Sari; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.13302

Abstract

Financial difficulties are an early symptom before bankruptcy occurs. Almost all companies in Indonesia avoid this condition by anticipating this symptom within and outside the company. This research aims to determine the effect of capital intensity, cash flow, and activity on financial distress in non-cyclical consumer sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely the company’s audited financial statement that present in the annual report. The sampling technique used is a purposive sampling technique with a sample size of 119 data during 2020-2022 period. The data analysis used in this research is multiple linier regression analysis. The research result show that cash flow and activity influence financial distress. Meanwhile, capital intensity has no effect on financial distress.
Purchase Intention Model of Generation Z to Enhance Awareness of Green Products Consumptions Sari, Shinta Permata; Witono, Banu; Fatwasari Soeratno Putri; Gehad Mohammed Sultan Saif
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6206

Abstract

The increased world population makes the carrying capacity of nature even heavier and leads to various environmental problems. Consumption of green products is one of the solutions to overcome environmental problems. Based on previous research, people still perceive green products as having lower quality with higher prices than conventional products, so it becomes a barrier for companies or industries to identify how to develop marketing strategies for green products. This study aims to determine how consumers, especially Generation Z in Indonesia, construct green purchase intention by examining the impact of consumption value, the mediating effect of utility, and the moderating effect of price-related judgment (materialism and value consciousness). There are 266 Indonesian Generation Z used as respondents in this study. This study is analyzed by using Smart PLS 4.0 application. The results show that functional value, social value, and experiential value positively and significantly affect acquisition utility and transaction utility, acquisition utility positively and significantly affect transaction utility, acquisition utility and transaction utility positively and significantly affect green purchase intention, materialism orientation does not moderate functional value and experiential value on transaction utility, value consciousness moderates social value on transaction utility, and value consciousness does not moderate functional value and experiential value on transaction utility.
Pengukuran Tingkat Penerimaan Pengguna Mobile Banking menggunakan Unified Theory of Acceptance and Use of Technology (UTAUT) Madjid, Aulia Nuur; Sari, Shinta Permata
Journal of Management and Bussines (JOMB) Vol 6 No 6 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i6.13661

Abstract

This study aims to determine and analyze the influence of performance expectations, effort expectations, and social influences on behavioral intentions to use mobile banking, as well as to determine and analyze the influence of facilitating conditions and behavioral intentions on mobile banking behavior. This study uses a quantitative research method with primary data collection. The data collection technique uses a questionnaire. The research data were analyzed using Partial Least Square (PLS) and then processed using SmartPLS 4.0 software. The results of this study indicate that behavioral intentions to use mobile banking are influenced by performance expectations, effort expectations, and social influences, while mobile banking behavior is influenced by facilitating conditions and behavioral intentions. Furthermore, behavioral intentions can mediate the relationship between performance expectations, effort expectations, and social influences on usage behavior. In conclusion, this study is expected to be used by financial technology service providers to develop more effective strategies so that they can help provide features and services that suit user needs. Keywords: Mobile Banking, Behavioral Intentions, Usage Behavior, UTAUT
Determinan Penggunaan E-Wallet dengan Pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT) Safitri, Fibriani Ayu; Sari, Shinta Permata
Journal of Management and Bussines (JOMB) Vol 6 No 6 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i6.13663

Abstract

This study aims to examine the influence of performance expectancy, effort expectancy, and social influence on behavioral intention, as well as the influence of facilitating conditions and behavioral intention on use behavior of e-wallet. The research method used is a quantitative approach with the use of a questionnaire distributed to 275 respondents to obtain more accurate data analysis results. Data analysis is conducted using Smart-PLS (Partial Least Squares) through testing the outer model, inner model, and hypothesis testing. The results show that performance expectancy, effort expectancy, and social influence have an effect on behavioral intention, as well as facilitating conditions and behavioral intention affecting use behavior. In conclusion, based on the existing determinant variables, all of them have an influence on the intention and use of e-wallets as digital payment technology. Keywords: Keywords: Behavioral Intention, Digital Payment, E-Wallet, Use Behavior, UTAUT
TANGGUNG JAWAB SOSIAL PERUSAHAAN: TELAAH FINANSIAL PADA SEKTOR BASIC MATERIALS Margono, Tiara Pramudya Wardani; Sari, Shinta Permata
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.7053

Abstract

Abstract The implementation of corporate social responsibility is absolutely necessary for companies engaged in the basic materials sector. By reporting corporate social responsibility, the company's image will be increasingly directed towards a better direction. The purpose of this study is to test and analyze the effect of leverage, company size and profitability on the disclosure of corporate social responsibility. The data used in this study are secondary data in the form of annual reports or sustainability reports of basic materials sector companies for the period 2021-2023 obtained from the Indonesia Stock Exchange website or the official pages of basic materials sector companies. This research was conducted in the form of quantitative research using purposive sampling techniques. Of the 102 companies, 37 companies were selected based on predetermined criteria. The results of the analysis show that leverage and company size affect the disclosure of corporate social responsibility, while profitability does not affect the disclosure of corporate social responsibility. Keywords: corporate social responsibility, leverage, company size, profitability. Abstrak Implementasi tanggungjawab sosial perusahaan mutlak diperlukan pada perusahaan yang bergerak di sektor bahan dasar (basic materials). Dengan melakukan pelaporan tanggungjawab sosial perusahaan, citra perusahaan akan semakin terarah ke arah yang lebih baik. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh ungkitan, ukuran perusahaan dan kemampulabaan terhadap pengungkapan tanggungjawab sosial perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan atau laporan keberlanjutan perusahaan sektor bahan dasar (basic materials) periode 2021-2023 yang diperoleh dari situs Bursa Efek Indonesia atau laman resmi perusahaan sektor bahan dasar (basic materials). Penelitian ini dilakukan dalam bentuk penelitian kuantitatif dengan menggunakan teknik purposive sampling. Dari 102 perusahaan, terpilih 37 perusahaan berdasarkan kriteria yang telah ditentukan. Hasil analisis menunjukkan bahwa ungkitan dan ukuran perusahaan berpengaruh terhadap pengungkapan tanggungjawab sosial perusahaan, sedangkan kemampulabaan tidak berpengaruh terhadap pengungkapan tanggungjawab sosial perusahaan. Kata Kunci: tanggungjawab sosial perusahaan, ungkitan, ukuran perusahaan, kemampulabaan.
Co-Authors Aji, Bagus Prasetyo Almira Ayudia Mahsa Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Annur Rofiq Apriliya, Fivit Arianto, Novita Ariska Widya Puspitasari Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cahyaningrum, Intan Kusumawati Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fitri Rachmawati Ayuning Tyas Fitrianingrum, Artwidi Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Hartama, Fadia Rahmadhini Hilwa, Zulafa Alfina Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Kharisma, Tharisya Putri 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 Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Lutfi Zunaida Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Siswani, Ratih Dwi 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 Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Widyastuti, Annisa Tri Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Zada, Qonita Avena