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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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Peran Tata Kelola Perusahaan dan Ungkitan dalam Memengaruhi Financial Distress pada Perusahaan Non-Cylicals di Indonesia Fitrianingrum, Artwidi; Sari, Shinta Permata
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.
Corporate Social Responsibility and Corporate Governance: Drivers or Hinders of Tax Aggressiveness? Inka, Deva Ananda; Sari, Shinta Permata
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1439

Abstract

Taxes are one of the sources of state revenue that make the most significant contribution to implementing state activities. Good corporate governance can improve a company's tax compliance. This research aims to gather empirical evidence on the relationship between corporate social responsibility, independent commissioners, audit committees, audit quality, and tax aggressiveness. This research uses a quantitative approach. Secondary data is the data used in this research, and it is obtained from the database of property and real estate companies listed on the Indonesia Stock Exchange within a period of five years, namely from 2019 to 2023. During this time interval, as many as 15 companies indexed in property and real estate are selected as research samples through purposive sampling techniques. Multiple linear regression analysis, facilitated by SPSS, was employed as a data analysis method in the research. The results of the research prove that corporate social responsibility and the audit committee do not affect tax aggressiveness, while independent commissioners and audit quality affect tax aggressiveness.
Minat Transaksi Daring Melalui Jasa Transportasi GO-JEK: Kepercayaan, Kemudahan Transaksional, Pemahaman Risiko Dan Kualitas Layanan Sari, Shinta Permata; Pinandita, Satria; Sholikhah, Himmatus
Prosiding University Research Colloquium Proceeding of The 10th University Research Colloquium 2019: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The ease of internet use makes all activities more efficientto accomplish. Customers can fulfill their needs by utilizing onlineapplication. The purpose of this study is to find out the effect of trust, transactional ease, risk understanding and service quality to online-transaction interest. GO-JEK’s online transportation become the observed entity because GO-JEK is one of fast growth local companyin Indonesia. The study is conducted on the students at Economic andBusiness Faculty of Universitas Muhammadiyah Surakarta.The sampling methods of this study is convienence sampling methods.Data are collected by survey with questionnaires. 304 students arebeing respondents in this study. The data analyze using multiplelinear regression and the results show that trust and transactionalease have effect on online-transaction interest, whereas risk understanding and service quality have no effect on online-transaction interest.
Pengungkapan Risiko Keuangan Perbankan Dilihat dari Corporate Governance Sholikhah, Himmatus; Sari, Shinta Permata
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Banking sector is one of economics sectors that support the rapid improvement on economic growth, but the economic instability make banking companies inseparable from financial risk. In order to maintain business continuity, banking companies must carry out good corporate governance to represent financial risk disclosure as a priority preview for stakeholders. This study analyze the effect of corporate governance proxies by proportion of the independent commissioners, expertise of audit committee, ownership concentration, and auditor's reputation on financial risk disclosure. The purposive sampling methods use to classify the banking companies listed on the Indonesia Stock Exchange in 2016-2018 which consist of 42 banks. The multiple linear regression uses to analyze the data and the results indicate that auditor’s reputation effects on financial risk disclosure. Meanwhile, proportion of the independent commissioners, expertise of audit committee and ownership concentration have no effect on financial risk disclosure.
Analisis Risiko Kredit Usaha Kecil dan Menengah (UKM) pada Platform Pinjaman Berbasis Daring Fatahuddin, Amir; Sari, Shinta Permata; Subikhi, Alif Akbar
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The development of online-based loans defined as Peer to Peer (P2P) Lending provides an opportunity for Small and Medium Enterprises (SMEs) to obtain funds with an easier process. There are several factors that influence lending decisions by lenders and make their loan applications are being fulfilled. This study aims to analyze the factors that effect lending decisions on the Peer to Peer (P2P) Lending platform by considering credit risk: loan amount, interest rate, term loan, loan purpose, and credit rating. The data obtain through the Investree platform, one of the most developed Peer to Peer (P2P) service providers in Indonesia and licensed by Financial Services Authority (OJK). The sample’s method is judgement sampling and data analyze using logistic regression. The results show that loan amount and credit rating have effect on lending decisions, meanwhile interest rate, loan term, and loan purpose have no effect on lending decision.
Praktik Manajemen Laba dengan Mempertimbangkan Ukuran Perusahaan: Studi pada Sub Klasifikasi Industri Dasar dan Kimia di Bursa Efek Indonesia Subikhi, Alif Akbar; Sari, Shinta Permata; Fatahuddin, Amir
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Earnings management is the effort of a manager to manipulate financial statements in order to get the benefits in accordance with their wishes. This behavior is considered as deviant action due to the fact that managers provide biased information that can mislead financial statements users. This study aims to analyze the effect of firm size measured by total assets and total sales on earnings management practices. The sample use in this study is manufacturing companies in the basic and chemical industrial classification which are listed on the Indonesia Stock Exchange in the 2017-2018 period and collected using purposive sampling methods. The data obtain 30 companies and summarize from company’s annual report. This study uses multiple linear regression to analyze sample’s data. The results show that the firm size measured by total assets and total sales effect earnings management practices.
Upaya Peningkatan Kompetensi Calon Akuntan dalam Menghadapi Era Pembangunan Berkelanjutan Melalui Pemahaman Konsep Akuntansi Sosial dan Lingkungan Wijayanti, Rita; Sari, Shinta Permata; Kurniawati, Lintang
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This community service activity is intended for students of the Accounting Program FEB UMS as future accountants. The absence of the course that specifically study about social and environmental accounting and the limited of textbook are a separate obstacle for students of the Accounting Program FEB UMS to have future accountang competencies that can meet market needs. This community service activity was carried out on Saturday, June 26, 2021 online through the Google meet applications. The service method carried out is in the form of an explanation of current current accounting issues, global solutions to overcome social and environmental crises, transformation to green accounting, theory and practice towards green accounting, challenges and opportunities for the accounting profession. The material is not only presented in the form of theory, but also case studies on how to apply social and environmental accounting in reporting. This is done so that students get an idea of the difference between conventional accounting and the application of social and environmental accounting.
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.
TINJAUAN TENTANG FIRM SIZE, ENVIRONMENTAL PERFORMANCE DAN VOLUNTARY DISCLOSURE TERHADAP NILAI PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN IDX-IC SEKTOR ENERGI Zada, Qonita Avena; Sari, Shinta Permata
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4274

Abstract

Pengungkapan emisi karbon atau carbon emission disclosure menjadi kontribusi nyata perusahaan terhadap masalah pemanasan global yang diinformasikan dalam laporan tahunan maupun laporan keberlanjutan. Penelitian ini bertujuan untuk menganalisis dampak mekanisme good corporate governance pada carbon emission disclouure. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan data sekunder. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2020-2022. Perusahaan yang menjadi sampel adalah perusahaan di sektor Barang Konsumen non Primer dan terdaftar di BEI periode tahun 2020-2022 sebanyak 151 perusahaan. Penentuan sampel penelitian berdasarkan metode purposive sampling. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan kepemilikan manajerial berpengaruh terhadap carbon emission disclosure, sedangkan komite audit tidak berpengaruh terhadap carbon emission disclosure.
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. 
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