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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Riset Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Benefit: Jurnal Manajemen dan Bisnis KEUNIS Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi YUME : Journal of Management Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Journal Of Management Science (JMAS) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Syntax Idea Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Jurnal Kesehatan Panrita Husada Management Studies and Entrepreneurship Journal (MSEJ) Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JUDICIOUS: Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pendidikan Nusantara Jurnal Pendidikan Nusantara Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Improvement: Jurnal Manajemen dan Bisnis Management Science Research Journal Prosiding University Research Colloquium Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Duconomics Sci-meet (Education & Economics Science Meet) Riset Ilmu Manajemen Bisnis dan Akuntansi Bharasumba Jurnal Multidispliner Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Kawistara Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
Erma Setiawati
Fakultas Ekonomi Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Transportation Other

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Implementasi Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Dewi Sekar Tanjung; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (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.v6i2.7161

Abstract

This study aims to identify the influence of managerial ownership, institutional ownership, independent board of commissioners, and audit committee on firm value in the manufacturing sector listed on the Indonesia Stock Exchange during the period 2019-2023. The method used is quantitative with an associative approach and multiple linear regression analysis. The research population consists of manufacturing companies listed during the period, with a sample selected using purposive sampling. The results show that managerial ownership does not affect firm value, while institutional ownership has a significant influence. The independent board of commissioners and audit committee did not show significant effects on firm value. This study has limitations in terms of the sample being limited to the manufacturing sector and only analyzing the aspect of Good Corporate Governance (GCG) without considering other factors that could influence firm value. Recommendations for future research include expanding the sample, considering additional variables, and using more complex econometric approaches.
Persepsi Pengetahuan, Penghargaan Finansial, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi dalam Berkarir Menjadi Akuntan Publik Avika Miya Olistya Depp; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (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.v6i2.7170

Abstract

This study aims to analyze the influence of knowledge perception, financial rewards, and labor market considerations on accounting students’ interest in pursuing a career as a public accountant. An associative quantitative approach was used with a sample of 2021 accounting students from accredited universities in Surakarta. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that knowledge does not significantly affect students' interest, while financial rewards and labor market considerations have a significant influence. The study's limitations include a restricted sample scope and limited variables. Future research should expand the sample coverage and incorporate additional variables to obtain more comprehensive findings.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Redhona Gevi Waluyo Putri; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (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.v6i4.7714

Abstract

This study aims to analyze the effect of Good Corporate Governance on financial performance in conventional banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The method used is quantitative with a secondary data approach obtained from annual financial reports. The sample was determined through a purposive sampling technique with certain criteria, and data analysis was carried out using multiple linear regression with the help of SPSS software. The independent variables in this study include the independent board of commissioners, company size, audit committee, and institutional ownership, while financial performance is the dependent variable measured by the capital adequacy ratio. Before the regression test was carried out, the data was first tested using the classical assumption test, including normality, multicollinearity, heteroscedasticity, and autocorrelation. The results showed that the independent board of commissioners and company size did not have a significant effect on financial performance, so that hypotheses H1 and H2 were rejected. Meanwhile, the audit committee has a significant effect on financial performance so that hypothesis H3 is accepted, while institutional ownership shows a significant effect but the direction of the relationship is not as expected, so hypothesis H4 is still rejected.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Gaya Hidup, Pengendalian Diri, dan Perilaku Konsumtif Terhadap Perilaku Pengelolaan Keuangan Pada Penggemar K-Pop Siti Asiyah; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7899

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion, lifestyle, and self-control on financial management behavior, with a particular focus on K-pop fans in Java Island. The research employs a quantitative approach using primary data collected through questionnaires. The population of this study consists of K-pop fans, and a total of 217 respondents were obtained as samples through Google Forms distributed via social media platforms. The data were analyzed using SPSS 25 with several analytical methods including data quality tests, classical assumption tests, and multiple linear regression analysis. The results indicate that financial literacy and self-control have a significant influence on the financial management behavior of K-pop fans. Meanwhile, financial inclusion, lifestyle, and consumptive behavior do not show a significant effect on financial management behavior.
Implementasi Pengungkapan Environmental, Social dan Governance Terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Periode: 2021 -2023 Atria Dea Permata; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7957

Abstract

the purpose of this study was to axamine the influence of environmental, social, and governance disclosure on the company performance. This study uses quantitative research methods with purposive sampling method as a sampling technique. The sample of this study is finance sector company listed on the Indonesia Tock Exchange in 2021-2023 and obtained 26 firms as samples that match the criteria. This study uses secondary data obtained from the company’s annual report and sustainibillity report using the documentation method. Hypothesis testing was carried out using multiple linear regression analysis methods. The result of this study indicate that environmental and governance have an influence on company performance. Meanwhile, the social have no influence on company performance.
Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Good Corporate Governance, dan Kualitas Audit Terhadap Manajemen Laba Marcella Aulia Dewi; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.9363

Abstract

This study aims to analyze the influence of profitability, company size, leverage, good corporate governance, and audit quality on earnings management. The subjects of this study were basic materials manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study employed a quantitative approach. The sampling technique used purposive sampling, resulting in 20 companies, out of which 100 samples met the criteria. The data used were secondary data obtained from the companies' annual reports. The data analysis method used multiple linear regression analysis. The results indicate that profitability and audit quality influence earnings management, while company size, leverage, and good corporate governance do not.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Leverage Terhadap Nilai Perusahaan Intan Rosiyana; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10378

Abstract

This study aims to examine the effect of firm size, profitability, liquidity, and leverage on firm value in the property and real estate sector listed on the Indonesia Stock Exchange during 2019–2023. The research employed a quantitative approach using secondary data from audited financial statements. The sample was selected using purposive sampling from 80 companies based on consistency in annual report publication, and completeness of research variables, resulting in 207 observations. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, and F-tests. The findings indicate that firm size has a positive effect on firm value, leverage has a significant negative effect, while profitability and liquidity have no significant impact. This study provides valuable insights for investors and company management in evaluating factors affecting firm value in the property and real estate sector.
Kemudahan Penggunaan Paylater, Pembelian Impulsif, Kontrol Diri dan Literasi Keuangan Terhadap Perilaku Pengelolaan Keuangan Pribadi: Survei Terhadap Generasi Z di Kota Surakarta Aflintang Wahyu Nur A’ni; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (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.v7i1.11126

Abstract

The rapid development of digital technology has increased the use of digital financial services, particularly paylater payment methods, which are widely used by Generation Z. The convenience of transactions offered by these services has the potential to influence personal financial management behavior. This study aims to examine the effects of paylater ease of use, impulsive buying, self-control, and financial literacy on the personal financial management behavior of Generation Z in Surakarta City. This research employs a quantitative associative approach using primary data collected through questionnaires distributed to 150 Generation Z respondents selected using purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that paylater ease of use, impulsive buying, and self-control do not have a significant effect on personal financial management behavior. Meanwhile, financial literacy has a positive and significant effect on personal financial management behavior. This study emphasizes that financial literacy is the most important factor in shaping Generation Z’s personal financial management behavior amid the rapid growth of digital financial services.
Determinan Materiality Disclosure pada Sustainability Report AINAN SALSABIILAA; ERMA SETIAWATI
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.598

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, ukuran perusahaan, profitabilitas terhadap sustainability report (laporan keberlanjutan). Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Berdasarkan kriteria sampel yang telah ditentukan, maka didapatkan jumlah sampel sebanyak 11 perusahaan dari 165 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023, sehingga data penelitian yang dianalisis berjumlah 44 data. Metode analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS versi 25. Hasil penelitian yang didapatkan yaitu (1) leverage berpengaruh terhadap sustainability report, (2) ukuran perusahaan tidak berpengaruh terhadap sustainability report, (3) profitabilitas berpengaruh terhadap sustainability report.
Co-Authors Aflintang Wahyu Nur A’ni Agus Endro Suwarno AINAN SALSABIILAA Aini, Indah Nur Alifah Sekarningrum Alvi Rahmania Putri Amelia Romandhoni Novitasary Andy Dwi Bayu Bawono Anida Ikhwatun Karimah Aprilia Puri Astuti Apsta, Widya Ari Setyanto Arie Vicky Galan Ramadhan Arum S, Nurlita Atria Dea Permata Atria Dea Permata Aulia, Chania Avika Miya Olistya Depp Avika Miya Olistya Depp BANDI Baningrum, Ratih Mar Banu Witono Banu Witono, Banu Bekti Wiji Lestari Burhanudin, Cahyani Maulidya Cahyaningrum, Rasita Isnaini CHANIA AULIA Chrisninditya, Ivana Diva Conteh, Abdul Deby Ilma Aulia Deby Ilma Aulia Dendy Arda Pratama Derbi Ageng Kertaning Kalbu Devaria Aisya Setyowati Dewi Kartika Sari Dewi Sekar Tanjung Dewi Sekar Tanjung Diana Puspitasari Diana, Ulfi Dimas Bagus Maulino Wibowo Dimas Ilham Nur Rois Diyah Nurhidayati Dwianto, Agus Dyana Madyaratri Efendi, Ifin Aria Eni Kusumawati Eny Kusumawati Eny Kusumawati Erma Marga Rosit Erna Noviyanti Eskasari Putri Evi Dewi Kusumawati Evi Dewi Kusumawati Fadya Almira Farah Dzakiyyah Maulida Fatchan Achyani Fatmaningtyas, Sastria Fauzan Fauziyyah, Fadhilah Nur Febrianti, Adilla Rahmah Fitrianingrum, Erika Fuad Hudaya Fatchan Gesti Putri Wahyudi Hanifah Uswatun Khasanah Hanun, Yuliana Hasna Hardina, Lulu Ifin Aria Efendi Ika Damayanti IKA DAMAYANTI Inayati, Luthfiana Indah Nur Aini Indah Permata Dewi Ines Dyah Ayu Hapsari Intan Rosiyana Ivana Diva Chrisninditya Julian, Andika Kartika, Desilis Kertaning Kalbu, Derbi Ageng Kurnia Rhamadita Aryani Kurniasari, Elvira Putri Kusumawati, Berlina Lia Ramadhani Fatchan Linda Ayu Purwaningsih Lutfiana Cahya Ningrum M. Sholahuddin Mahameru Rosy Rochmatullah Marcella Aulia Dewi Marcella Aulia Dewi Maria Susila Sumartiningsih Maryunda, Monic Anastasya Maulida, Farah Dzakiyyah Mellisa, Sefi Muchammad Azrial Akbar Muhammad Ridwan Agung Patria Nagara Mujiyati Mujiyati Mukhammad Akbar, Ashar Mutia Rida Utami Mutiara Saksono Putri Nabila Khairunnisa Nadia Farah Dina Nanda Devista Devista Naovi Aprilia Bima Safana Nashirotun Nisa Nurharjanti Nasywa Nathania Hirda Ningsih, Wiwit Indah Lestari Noer Sasongko Novi Nur Ifgayani Noviyanti, Erna Nuraisyah, Ratna Putri Nurhidayati, Diyah Nursiam Nursiam Pardiyanto Pardiyanto Pardiyanto, Pardiyanto Pawestri, Nabila Sophia Dwita Purwaningsih, Linda Ayu Purwitasari, Afrida Putri Rohmatul Ummah Putri, Tri Asti Sari Ramadhan, Arie Vicky Galan Ratih Mar Baningrum Redhona Gevi Waluyo Putri Redhona Gevi Waluyo Putri Renata Virgina Arifin Ricky Riyanto Iksan Rima Berlian Putri Rina Trisnawati Rina Trisnawati, Ph.D Riskahayu Hermayanti Rochmatullah ., Rochmatullah Rohmah, Baety Nur Rois, Dimas Ilham Nur Rosa Indriana, Octavia Rosa Milleniva Triandani Rosiyana, Intan Salsa Ramadina Salvania Ayu Pramudita Saputri, Iin Nilam Sari, Nadila Afika Sayyidah Alifah Rahmani Sekarningrum, Alifah Setyanto, Ari Setyowati, Devaria Aisya Silvi Novita Dewi Siti Asiyah Siti Asiyah Siti Nurhayati Ning Rahayu Sri Murwanti Syamsiah, Tiara Dwi Tiara Rahmawati Triandani, Rosa Milleniva Trisnawati, *Rina Triyono Triyono Ulfi Diana Wahyu Putra Utama Wahyu Putra Utama Wardhani, Ayu Riya Wati Tri Utami Wida Ramadhan, Adelia Ari Wijayanti, Sekar Arum Windi Febriyanti Putri Inayah Wiyadi Wiyadi Yayuk Sri Wahzuni Yuliana Hasna Hanun Zulfikar Zulfikar