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All Journal Jurnal Kedokteran Brawijaya MIX : Jurnal Ilmiah Manajemen Universa Medicina Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Journal of Dedicators Community BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL PENDIDIKAN TAMBUSAI MALIA FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Kesehatan Islam : Islamic Health Journal Jurnal Akuntansi Kompetif Jurnal Proaksi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Nusantara Science and Technology Proceedings Jurnal Mandala Pengabdian Masyarakat EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Bioscientist : Jurnal Ilmiah Biologi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal ETAM: Jurnal Pengabdian kepada Masyarakat Robust: Research of Business and Economics Studies Jurnal Kedokteran Komunitas (Journal of Community Medicine) Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Journal of Sharia Economics, Banking and Accounting KOPEMAS Balance: Jurnal Akuntansi, Auditing, dan Keuangan IJRE
Erna Sulistyowati
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH PROFITABILITAS DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: STUDI PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE Azahra, Raudhatul; Sulistyowati, Erna
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2025): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i2.2553

Abstract

ABSTRAKFluktuasi nilai perusahaan pada subsektor makanan dan minuman selama beberapa tahun terakhir memunculkan pertanyaan mengenai sejauh mana faktor internal, seperti profitabilitas dan kinerja lingkungan, dapat memengaruhi penilaian investor terhadap perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan kinerja lingkungan terhadap nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Nilai perusahaan diukur dengan rasio Tobin’s Q, profitabilitas diproksikan melalui Return on Assets (ROA), dan kinerja lingkungan berdasarkan peringkat PROPER dari Kementerian Lingkungan Hidup dan Kehutanan. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda menggunakan data sekunder. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan kinerja lingkungan berpengaruh negatif tidak signifikan. Temuan ini menunjukkan bahwa investor lebih mempertimbangkan aspek keuangan dibandingkan keberlanjutan lingkungan dalam pengambilan keputusan investasi. Penelitian ini mendukung teori sinyal dan teori legitimasi dalam menjelaskan bagaimana pengungkapan informasi perusahaan memengaruhi respons pasar terhadap nilai perusahaan.ABSTRACTThe fluctuation in firm value within the food and beverage sub-sector over the past few years raises questions about how internal factors, such as profitability and environmental performance, influence investor perceptions. This study aims to analyze the effect of profitability and environmental performance on firm value in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Firm value is measured using the Tobin’s Q ratio, profitability is proxied by Return on Assets (ROA), and environmental performance is assessed based on the PROPER rating issued by the Ministry of Environment and Forestry. This research employs a quantitative approach with multiple linear regression analysis using secondary data. The results indicate that profitability has a significant positive effect on firm value, while environmental performance has a negative but insignificant effect. These findings suggest that investors place greater emphasis on financial performance rather than environmental sustainability when making investment decisions. This study supports signaling theory and legitimacy theory in explaining how corporate information disclosure influences market responses toward firm value.
Tantangan Penggunakan Software Accurate Dalam Penyusunan Laporan Keuangan Oleh Mahasiswa Magang: Studi Kasus Pada Kantor Jasa Akuntan Virnindhita, Amelia; Sulistyowati, Erna
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2935

Abstract

Salah satu software yang telah berkembang di Indonesia adalah Accurate Accounting. Software ini dirancang untuk membantu pengguna dalam melakukan pencatatan transaksi hingga penyajian laporan keuangan secara real time, sehingga mempermudah pengguna, baik pemilik usaha maupun akuntan profesional, yang memberikan kemudahan dalam monitoring dan mengevaluasi kinerja keuangan secara lebih efektif dan terstruktur. Penelitian ini bertujuan menganalisis secara komprehensif tentang tantangan mahasiswa magang selama menjalani program magang dalam penggunaan software Accurate. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. . Pengumpulan data dilakukan melalui pengalaman pribadi peneliti dan diskusi dengan dua rekan magang sebagai informan pendukung. Berdasarkan hasil penelitian, dapat disimpulkan bahwa mahasiswa magang mengalami kendala dalam penggunaan software Accurate selama melaksanakan magang di Kantor Jasa Akuntan (KJA). Terdapat tantangan mahasiswa magang selama pelaksanaan program magang, kurangnya pelatihan atau pembekalan awal mengenai penggunaan software Accurate. Meskipun, saat ini software Accurate telah menjadi salah satu software akuntansi yang populer digunakan di dunia profesional, masih terdapat mahasiswa yang belum memiliki pengalaman dalam pengoperasiannya. Hasil penelitian ini adalah diperlukan peningkatan kompetensi keterampilan dalam pemanfaatan software Accurate, dan persiapan awal yang optimal sebelum menjalani magang. Dari penelitian ini,  diharapkan dapat menjadi referensi bagi pihak yang terkait, sehingga program magang dapat berjalan dengan relevan dan meningkatkan program magang lebih efektif.
Analisis Penggunaan Sistem Accurate dalam Pencatatan Transaksi Kas pada PT XYZ Rozak, Mochamad Akbar; Sulistyowati, Erna
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6131

Abstract

This research aims to analyze the implementation of the Accurate accounting system in the cash transaction recording process at PT XYZ, a cement distributor company focused in eastern Indonesia, particularly in East Nusa Tenggara. Along with business growth, the company transitioned from manual recording using Microsoft Excel to a computerized system to enhance efficiency and accuracy. This study employs a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The analysis focuses on comparing processes before and after the use of Accurate, its contribution to efficiency, and the challenges faced during implementation. The research results show that the Accurate system significantly improves efficiency by automating journal processes, minimizing human error, and presenting financial data in real-time and structured formats. However, challenges related to discipline in timely transaction input were found, causing discrepancies between system balances and bank statements. The solution to these challenges is to improve the finance team's discipline in performing daily data input.
Analisis Implementasi Prosedur Akuntansi Kas Kecil dalam Operasional Harian PT XYZ Nanda Kannisa Fatimah Azzahrah; Erna Sulistyowati
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6155

Abstract

Asset management, especially cash, is important for the development of the company, one way that companies control cash out, especially for those with relatively small amounts to be paid regularly, can be done by forming petty cash. The purpose of this study is to analysis the petty cash procedure at PT XYZ to find out how the petty cash recording system at PT XYZ and what supporting documents are used to recognize petty cash expenditures. The research was conducted using a Qualitative Case Study approach. The results of the analysis show that the petty cash procedure at PT XYZ has been running quite well in controlling the company's operational expenses, especially for expenses with a relatively small nominal, Petty cash expenditures at PT XYZ use the fluctuation method in recording petty cash.
Pengaruh Good Governance, Pengendalian Internal, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan (Studi Kasus pada RSUD dr Iskak Kabupaten Tulungagung) Nurcholis, Mochammad; Sulistyowati, Erna
Journal of Sharia Economics, Banking and Accounting Vol 1, No 2: 2024
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v1i2.39

Abstract

Studi ini secara khusus bertujuan untuk mengelaborasi pengaruh signifikansi variabel tata kelola yang baik, sistem pengendalian internal, dan pemanfaatan teknologi informasi terhadap kualitas pelaporan keuangan di Rumah Sakit Umum Daerah (RSUD) dr. Iskak. Populasi penelitian dibatasi pada seluruh pegawai RSUD dr. Iskak yang memiliki keterlibatan langsung dalam pengelolaan keuangan, dengan masa kerja minimum dua tahun, serta memiliki latar belakang pendidikan minimal setara Sekolah Menengah Atas. Sampel penelitian yang berjumlah 35 responden diperoleh melalui teknik sampling tertentu dari populasi yang telah ditentukan. Data primer dikumpulkan menggunakan instrumen kuesioner berformat skala Likert. Analisis data kuantitatif yang dilakukan menunjukkan adanya hubungan kausal yang positif dan signifikan antara ketiga variabel independen dengan variabel dependen, yaitu kualitas laporan keuangan.
Pengaruh Human Capital dan Corporate Philanthropy Terhadap Kinerja Keuangan Declyanda Mahardika, Gita; Sulistyowati, Erna
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2551

Abstract

This study is motivated by the essential roles of human capital and corporate philanthropy in enhancing company performance, particularly in the banking sector. Human capital is considered an intangible asset that contributes to efficiency and productivity, while corporate philanthropy is believed to strengthen corporate reputation and public trust. However, previous studies have shown mixed findings regarding the influence of these two variables on financial performance, indicating the need for further investigation. This research aims to examine the effect of human capital and corporate philanthropy on financial performance in conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Human capital is measured using Value Added Human Capital (VAHU), corporate philanthropy is assessed through the Corporate Social Responsibility Disclosure Index (CSRDI), and financial performance is proxied by Return on Assets (ROA). The study employs a quantitative approach using multiple linear regression analysis and includes 34 companies as samples, with a total of 102 observations. The results show that human capital has no significant effect on financial performance (p-value = 0.243), and corporate philanthropy also has no significant effect on financial performance (p-value = 0.319). These findings indicate that investment in human resources and philanthropic activities does not necessarily have a direct impact on the profitability of banking companies in Indonesia.
ANALISIS EVENT STUDY PENERBITAN FATWA MUI NOMOR 83 TAHUN 2023 SEBAGAI AKSI BELA PALESTINA TERHADAP REAKSI PASAR MODAL INDONESIA Muth’iya, Rahmika Syafira; Sulistyowati, Erna; Azmiyanti, Rizdina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4404

Abstract

Penelitian ini mengkaji respon pasar modal di Indonesia terhadap peristiwa global, khususnya pecahnya perang Israel-Palestina yang berujung penerbitan Fatwa MUI Nomor 83 Tahun 2023 yang mendukung usaha pembebasan Palestina. Penelitian ini menggunakan metode event study untuk menguji dampak penerbitan fatwa tersebut pada trading volume activity dan abnormal return di pasar modal. Data sekunder dari yahoo finance dan Bursa Efek Indonesia mencakup volume perdagangan, harga saham, dan jumlah saham yang beredar, dianalisis untuk periode 14 hari sebelum dan sesudah peristiwa. Sampel penelitian terdiri dari 98 perusahaan sektor consumer non-cyclicals yang ditetapkan melalui purposive sampling. Pengujian statistik dalam penelitian ini menggunakan Wilcoxon Signed Rank Test yang menunjukkan adanya perbedaan signifikan pada abnormal return sebelum dan sesudah penerbitan Fatwa MUI Nomor 83 Tahun 2023, yang menunjukkan bahwa peristiwa tersebut mengandung informasi yang mempengaruhi keputusan investasi pelaku pasar. Namun, tidak didapati ketimpangan signifikan dalam trading volume activity, yang mengindikasikan bahwa meskipun terdapat respon dari pelaku pasar, hal ini tidak mempengaruhi volume saham yang diperdagangkan secara signifikan. Oleh karena itu, investor diharapkan untuk lebih bijak dalam menanggapi informasi sebelum melakukan investasi guna mencapai return yang diinginkan dan menghindari kerugian.
Rozak Studi Komparasi Internet Financial Reporting (IFR) pada Lembaga Amil Zakat Nasional dan Provinsi Rozak, Irwan; Sulistyowati, Erna
MALIA: Jurnal Ekonomi Islam Vol 13 No 2 (2022)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

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

Abstract

Tujuan penelitian ini adalah untuk melihat perbedaan kualitas IFR pada lembaga amil zakat Nasional dan Provinsi di Indonesia. Jenis penelitian ini memakai pendekatan kuantitatif komparatif. Populasi dalam penelitian ini adalah LAZ Nasional dan Provinsi yang terdaftar dalam peraturan dirjen pajak Per-08/PJ/2021. Pemilihan sampel menggunakan teknik purposive sampling, kriterianya adalah LAZ mempunyai situs web resmi yang terdapat legalitas di dalamnya, LAZ mengungkapkan laporan keuangan pada situs webnya, dan LAZ menerbitkan laporan keuangan baik semesteran ataupun tahunan mulai dari tahun 2020. Hasil penelitian ini menunjukkan tidak adanya perbedaan secara signifikan kualitas IFR antara LAZ Nasional dan Provinsi yang dikarenakan komponen-komponen (content, timeliness, technology, user support) yang digunakan sebagai indikator penilaian juga tidak terdapat perbedaan yang signifikan. LAZ nasional
Penerapan BioTranspezia dengan Strategi Jigsaw Terhadap Keterampilan Komunikasi Siswa Sulistyowati, Erna; Aryani, Ima
Bioscientist : Jurnal Ilmiah Biologi Vol. 13 No. 1 (2025): March
Publisher : Department of Biology Education, FSTT, Mandalika University of Education, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/bioscientist.v13i1.14726

Abstract

BioTranspezia is a multimedia that contains material about the human body's transport and exchange system accompanied by supporting images, learning videos, learning objectives, and evaluations in the form of quizzes. This multimedia is expected to be able to improve students' communication skills during learning. This research aims to improve the communication skills of grade XI students after using BioTranspezia with a jigsaw strategy. The type of research used is quasi-experimental. The research method was quantitative with the research subjects being grade XI students at SMA Batik 2 Surakarta and the research sample of students in grades XI.4 and XI.5 totaling 67 students. The research instrument using a communication skills observation sheet was made in accordance with 4 indicators, namely discussion, presentation, conveying opinions, and answering questions. The data analysis technique used is quantitative descriptive. The results of the study showed that of the total indicators in the experimental class, a percentage of 76.52% was obtained in the skilled category while the control class was 40.6% in the less skilled category. Based on the results of the study, it can be concluded that the communication skills of grade XI students at SMA Batik 2 Surakarta in the learning process can be improved through the application of BioTranspezia with a jigsaw strategy.
Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Virliandita, Berliana; Sulistyowati, Erna
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): 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.v6i4.1029

Abstract

The research objective to be achieved are to prove the effect of Good Corporate governance on firm value, prove the effect of Good Corporate governance on financial performance, prove the effect of financial performance on firm value, prove the effect of Good Corporate governance on corporate value through financial performance as an intervening variable in corporate bodies Sate Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is to use quantitative methods. Sampling of this study using purposive sampling obtained 13 sample. The analysis technique used in this research is path analysis using SPSS 25 software. Based on the research result, it can be seen that Good Corporate governance has no effect on company value, Good Corporate governance effects the financial performance, financial performance effects company value, Good Corporate governance influences company value through financial performance as an intervening variable in corporate bodies State Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021.
Co-Authors Abdillah, Muhammad Nauval Rizki Alfindy, Maulina Alisa Qotrunnada Kirom Amar, Muhammad Khoirul Amelia Aziz Daeng Anita Puspa Widiyana Anta Maulana Fardhani Aris Rosidah Arsy Nurulita Mustafa Asna Mufida Prajanti Atthoriq, Moch Nauval Audyla Sri Putri Azahra, Raudhatul Azizah, Fara Azmiyanti, Rizdina Bangkit Brillian Fauzi Brigitha Alexandra Titis Yolanda Budiwitjaksono, Gideon Setyo Chrisna Putri, Rani Citra Evelyn R.A Condro Widodo Damayanti, Sindhi Dea Amanda Putri Declyanda Mahardika, Gita Denis Mery Mirza Devina Putri Wardani Dewi Martha Indria Diah Hari Suryaningrum Diah Puspita Sari Dian Ilmaniar Istiqamah Dinda Dwi Anggita Dwi Suhartini Dwi Zulfiata Iriandana Eldina Afniasari Putri Erfina Daniati Fajar Audra P Faluthia Fitri Puspaningrum Firmansyah, Riski Firsania Bunga W FitriaNugraha Aini Gagas Prakasa Garlina Hita Ganjarani Hafidh Nur Haq Hafizh Anugrah Perdana Hero Priono, Hero Heru Mulyono Hidajat, Sjarief Husain Latuconsina Husain Latucosina Hutapea, Agnes Agataha Br Ike Widyaningrum Ima Aryani Jovi Al Khadavi H Kalyana Palupi Kania, Niken Yofi Kevin Althamena Lailatul Qomariyah, Lailatul Lilian Ardhitaningrum Luthfiyanti, Destriyana M. Ilham Bagas Waskito Majida Ramadhan Marlena Ayu Windasari Mayvita Muntadiroh Meidy Tiara Nur Sausan Moch Nauval Atthoriq Mohammad Gilang Ramadlan Muhammad Fahmi Hidayatullah Muhammad Faisol Abdillah Muhammad Refky Habibie Muhammad, Excelino Seisa Muslimin Muth’iya, Rahmika Syafira Nanda Kannisa Fatimah Azzahrah Nour Athiroh Abdoes Sjakoer Nour Athiroh Abdoes Sjakoer Nur Yulianis Nurcholis, Mochammad Nurul Faizah Pertiwi, Devi Pratiwi, Adelia Viera Puspaningrum, Faluthia Fitri Putra, Muhammad Rafito Kirana Pyarkatariana Putri E. P. Qadlizaka, Dendrit Yahya Raharja, Dharma Putra Ramadhan, Majida Ramadhan, Raihan Putri Ramadhani, Anggraini Triaski Ramadhani, Mesra Amalia Reza Hakim Rida Perwita Sari Ridho Sadewo B Rika Puspita Sari Riki Nur Taufiq Risna Bekty Karyani Risqi Ramadhani L.S Rizki Anisa Rona Maulidia Bakhita Rozak, Irwan Rozak, Mochamad Akbar Safira Aljarotul Arifah Safrina Hasanah Salwa Audi S. H Shafa Tsurayya Soeparlan Pranoto Sofia Nuri Sofie Yunida Putri Sofiyulloh, Mohammad Sonia Agustin Ervina A. Sri Herlina Sri Herlina Sri Trisnaningsih Sri Wahyuni Wulandari Sucahyati, Diarany Suprianti, Lilik Syafira Inayah Putri Agustina Syifa Aurora Azzahra Tri Wahyu Sarwiyata Vianinnda Ayang Dipasti Virliandita, Berliana Virnindhita, Amelia Windya B. Supriadi Windya B. Supriadi Yannur Romadhana S.S Yeni Amalia Yoyon Arif Martino Yudi Purnomo Zahna Regitasari Zaza Saskia Ayu Wandani Zuraidah Aulidani