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All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Akuntansi dan Bisnis International Journal of Business, Humanities, Education and Social Sciences (IJBHES) BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JWM (JURNAL WAWASAN MANAJEMEN) Balance: Jurnal Riset Akuntansi dan Bisnis EJOIN : Jurnal Pengabdian Masyarakat Basic and Applied Accounting Research Journal Carmin: Journal of Community Service Jurnal Riset Ilmiah Jurnal Kajian Ekonomi dan Perbankan Syariah
Wia Rizqi Amalia
Universitas Lambung Mangkurat
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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TECHNOSTRESS DAN PENGARUHNYA TERHADAP KINERJA DOSEN PERGURUAN TINGGI DI INDONESIA Amalia, Wia Rizqi; Rimayanti; Syahdan, Saifhul Anuar
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 1 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The COVID19 pandemic has brought major changes in the learning and teaching process in Universities. Then, lecturers began to using technology in learning process intensely. Further, this study examines the existence of stress by lecturers in using technology (technostress), and how it affects their performance. The results of a survey of 123 lecturers at Universities in Indonesia show that technology affects performance in both positive and negative ways. Technostress indicators, called techno-overload, techno-insecurity, and techno-uncertainty have an effect on performance, while techno-invasion and techno-complexity have no effect on performance.
TECHNOSTRESS DAN PENGARUHNYA TERHADAP KINERJA DOSEN PERGURUAN TINGGI DI INDONESIA Amalia, Wia Rizqi; Rimayanti; Syahdan, Saifhul Anuar
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 1 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The COVID19 pandemic has brought major changes in the learning and teaching process in Universities. Then, lecturers began to using technology in learning process intensely. Further, this study examines the existence of stress by lecturers in using technology (technostress), and how it affects their performance. The results of a survey of 123 lecturers at Universities in Indonesia show that technology affects performance in both positive and negative ways. Technostress indicators, called techno-overload, techno-insecurity, and techno-uncertainty have an effect on performance, while techno-invasion and techno-complexity have no effect on performance.
EVALUATION OF THE EFFECTIVENESS OF THE SALES ACCOUNTING SYSTEM IN SUPPORTING THE SALES PROCESS AT PT PANCA TEHNIK Amalia, Wia Rizqi; Nurhaliza, Widya
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 7 (2024): SINERGI : Jurnal Riset Ilmiah, Juli 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/hhq83z41

Abstract

Facing intense competition in the service industry, PT. Panca Tehnik Banjarmasin must take advantage of developments in information technology to optimize the sales accounting system. The use of a computer-based accounting system that is integrated with inventory, payment and customer tracking systems can increase efficiency, accuracy and quality of sales services. This system also helps track sales performance and make strategic decisions to face competition. Based on field observations and interviews with a number of related staff, the results of this research indicate that there are weaknesses in PT's sales accounting system. Five Techniques, namely delays in data processing, obstacles in collecting account receivables, no credit limit control, and no database for document storage. The advantages of PT. Panca Tehnik in its sales accounting system is that there is a clear separation of duties, complete and documented archives and documents, and has developed several sales sub-systems that help forecast future sales activities.
Do Profitability, Liquidity, and Capital Intensity Influence the Degree of Tax Aggressiveness? (Study on Energy Sector of the Oil and Gas Industry Listed on the Indonesian Stock Exchange) Santy, Ruri Fila; Limarjani, Sustinah; Amalia, Wia Rizqi
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This study seeks to investigate and assess how profitability, liquidity, and capital intensity impact tax aggressiveness. The research focuses on the energy sector within the oil and gas industry listed on the IDX from 2020 to 2023. Ten companies with a total of forty samples were included in the study. The findings reveal that both profitability and capital intensity significantly affect tax aggressiveness, suggesting that higher levels of profitability and capital intensity lead to increased tax aggressiveness. Conversely, the study found no significant relationship between liquidity and tax aggressiveness, indicating that liquidity levels do not influence corporate tax aggressiveness.
PENGARUH PENERAPAN GCG, LEVERAGE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BEI TAHUN 2021-2024 Fitri, Eka; Amalia, Wia Rizqi
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 12 (2025): SINERGI : Jurnal Riset Ilmiah, Desember 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i12.2067

Abstract

This research was conducted to find out and analyze the Board of Commissioners, Audit Committee, Institutional Ownership, and Managerial Ownership, Leverage (Debt to Equity Ratio / DER), and Financial Performance (ROA) to Company Value (PER). The population of this study is Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Through the use of purposeful sampling, the research sample consisted of 20 companies. According to the findings, Company Value is adversely impacted by Managerial Ownership and Debt to Equity Ratio, while Return on Assets (ROA) has a favorable impact. The Board of Commissioners, Audit Committee, and Institutional Ownership, on the other hand, have little impact on the value of the business. These results show that leverage and certain other GCG mechanisms have not been able to genuinely contribute to the company's value, but that some financial performance and Good Corporate Governance mechanisms have significantly impacted investor perception.
Pengelolaan ESG dan Peran Dewan Pengawas dalam Strategi Perusahaan: Moderasi Gender Diversity terhadap Kinerja Perusahaan Sondakh, Antonius Grivaldi; Safrida, Lili; Sarwani, Sarwani; Amalia, Wia Rizqi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 1 (2026):
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i1.429

Abstract

Perhatian terhadap praktik keberlanjutan perusahaan semakin meningkat seiring dengan berkembangnya permasalahan ekonomi, sosial, dan lingkungan dalam lingkup global. Untuk menjaga atau bahkan meningkatkan nilai keberlanjutannya pada persepsi pemangku kepentingan, manajemen perlu meninjau aspek ESG dalam strategi perusahaan dan juga tingkat pengawasan para dewan mengenai operasional perusahaan. Penelitian ini bertujuan untuk membuktikan pengaruh Environmental, Social, and Governance (ESG) dan ukuran dewan terhadap kinerja keuangan (Return on Assets/ROA), serta peran moderasi keberagaman gender dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah perusahaan yang tergabung dalam indeks ESG Leader dengan periode observasi tahun 2021-2024. Pemilihan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria perusahaan yang memiliki laporan keuangan dan laporan keberlanjutan lengkap serta memuat data terkait ESG, ukuran dewan, diversitas gender, dan ROA. Data dianalisis menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa ESG berpengaruh signifikan terhadap kinerja keuangan. Sebaliknya, ukuran dewan tidak berpengaruh signifikan terhadap kinerja keuangan. Selain itu, diversitas gender tidak memoderasi hubungan antara ESG maupun ukuran dewan terhadap ROA. Temuan ini mengindikasikan bahwa praktik ESG menjadi faktor penting dalam mendorong kinerja keuangan perusahaan, sedangkan ukuran struktur dewan dan keberagaman gender belum menunjukkan kontribusi yang berarti dalam konteks penelitian ini.
Co-Authors Akhmad Yafiz Syam Alfian Alfian Alfian Alfian Anugerahni, Ina Idealina Putri Enny Hardi Erlinda Nur Khasanah Fitri, Eka Haeningtya Salsabila Paramitha Ina Idealina Putri Anugerahni Layla Febby Yulistya Lili Safrida Limarjan, Sustinah Limarjani, Sustinah Marini Marini Masithah Akbar Maulida, Dara Andanti Mellani Yuliastina Nor Winda Sari Nordiansyah, Muhammad Nurhaliza, Widya Paramitha, Haeningtya Salsabila Pascha Patricia Simanjuntak Rasidah Rasidah, Rasidah Rifqi Novriyandana Rimayanti RR Siti Munawaroh Rusdi Akbar Safriansyah Safriansyah Saifhul Anuar Syahdan Santy, Ruri Fila Sarwani Sarwani, Sarwani Simanjuntak, Pascha Patricia Sondakh, Antonius Grivaldi Wahyudin Nor