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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Jurnal Analisis Bisnis Ekonomi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Journal of Islamic Accounting and Finance Research Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Studium: Jurnal Pengabdian Kepada Masyarakat Action Research Literate (ARL) Jurnal Prajaiswara East Asian Journal of Multidisciplinary Research (EAJMR) Economic Reviews Journal Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Innovation in Management, Accounting and Business Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat Indonesian Journal of Society Development (IJSD) Jurnal Bisnis Kompetitif Jurnal Pepadu Jambi Accounting Review (JAR) International Journal of Integrative Sciences Innovative: Journal Of Social Science Research Jurnal Kajian Dan Penalaran Ilmu Manajemen International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Pengabdian Masyarakat dan Riset Pendidikan JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Analisis Bisnis Ekonomi Jurnal Cakrawala Akuntansi International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Oikonomia : Journal of Management Economics and Accounting Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Wiwik Tiswiyanti
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The Quality of Sustainability Reporting by Infrastructure Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period Achmad, Muhardi; Mukhzarudfa, Mukhzarudfa; Tiswiyanti, Wiwik; Kusumastuti, Ratih
Asian Journal of Management Analytics Vol. 5 No. 2 (2026): April 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i2.16458

Abstract

This study aims to investigate the quality of sustainability reporting of infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. The sample consisted of 6 companies from the infrastructure sector (out of 70 companies) chosen by purposive sampling, based on consistency and availability of sustainability reports during the observation period. The degree of compliance with disclosure requirements was quantified using dichotomous scoring. The findings indicate a steady improvement in the quality of sustainability reporting, with the total ESG compliance score reaching 54.31%. The average compliance score rose from 39.35% in 2020 to 67.44% in 2024. The main results show that environmental disclosure significantly improved after the adoption of GRI Standards 2021, while governance reached the highest level of compliance, indicating a change in corporate transparency and responsibility.
Kualitas Pengungkapan Sustainability Report Berbasis GRI pada Perusahaan Sektor Energi di Bursa Efek Indonesia Periode 2020–2024 Mulyani, Suci; Mukhzarudfa; Kusumastuti, Ratih; Tiswiyanti, Wiwik
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.236

Abstract

Penelitian ini bertujuan menganalisis tingkat pengungkapan pelaporan keberlanjutan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024 berdasarkan kerangka GRI Standard 2021. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan metode content analysis terhadap laporan keberlanjutan dan laporan tahunan perusahaan. Dari 91 perusahaan sektor energi, diperoleh 16 perusahaan sampel melalui teknik purposive sampling. Pengukuran dilakukan menggunakan 97 indikator GRI yang dikelompokkan dalam dimensi Environmental (31 item), Social (36 item), dan Governance (30 item) dengan skoring dikotomis. Hasil penelitian menunjukkan bahwa rata-rata skor pengungkapan ESG meningkat dari 45,28% pada tahun 2020 menjadi 83,11% pada tahun 2024. Dimensi Governance memiliki tingkat pengungkapan tertinggi, sedangkan dimensi Environmental dan Social masih relatif lebih rendah. Sebagian besar perusahaan telah mencapai tingkat pengungkapan yang tinggi pada akhir periode penelitian. Temuan ini menunjukkan bahwa kualitas pelaporan keberlanjutan perusahaan sektor energi di Indonesia mengalami peningkatan, meskipun masih terdapat kesenjangan antar dimensi ESG.
SUSTAINABILITY REPORTING QUALITY IN THE BASIC MATERIALS SECTOR OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sri Wahyuni; Mukhzarudfa, Mukhzarudfa; Ratih Kusumastuti; Wiwik Tiswiyanti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 3 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i3.3629

Abstract

This study aims to examine the quality of Environmental, Social, and Governance (ESG) reporting and its relationship with the performance and resilience of Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Based on stakeholder theory and legitimacy theory, this study analyzes the effect of ESG risk transparency on operational stability and market trust. The method used is content analysis with a priori coding based on GRI G4 indicators on 11 companies selected through purposive sampling. The results show a significant transformation in ESG risk profiles; issuers such as TINS, ANTM, SMGR, and INTP successfully achieved the lowest risk category (Negligible to Low Risk) by 2024. The findings reveal that ESG risk management has a strong linear correlation with operational efficiency and access to green financing. Conversely, companies categorized as Severe Risk are more vulnerable to regulatory pressure and market volatility. This study confirms that ESG compliance is a crucial determinant in closing the legitimacy gap and enhancing global competitiveness. The practical implications emphasize the importance of integrating green technology and transparent governance for the basic materials sector to ensure business sustainability in the low-carbon economy era. Kata kunci: Sustainability Report, ESG (Enviromental, Social, and Governance), Firm Performance.
Analisis Pengaruh Remote Working terhadap Produktivitas Kerja Karyawan Generasi Z Rahmat Da’i; Mukhzarudfa Mukhzarudfa; Ratih Kusumastuti; Wiwik Tiswiyanti
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.7061

Abstract

This research aims to analyze the influence of remote working on the work productivity of Generation Z employees in the modern professional landscape. As digital natives who entered the workforce during a period of significant structural change, Generation Z exhibits unique behavioral patterns regarding workplace flexibility and autonomy. This study employs a descriptive quantitative approach to investigate the correlation between the independent variable, remote working, and the dependent variable, employee productivity. Data were collected from 50 respondents through a structured online questionnaire using a 5-point Likert scale. The samples were selected using a purposive sampling technique, focusing on young professionals born between 1997 and 2012. The data analysis was performed using simple linear regression through SPSS software to test the research hypothesis. The findings of this study indicate that remote working has a positive and significant impact on the productivity of Generation Z employees. Several key factors contributing to this increase include improved work-life balance, the elimination of stressful daily commutes, and the ability to customize a comfortable working environment. However, the study also identifies potential challenges such as digital distractions and a sense of social isolation that may arise from a lack of physical interaction. These results provide an important implication for organizations to design more adaptive human resource policies. Companies are encouraged to implement hybrid or remote models supported by robust digital collaboration tools to maintain high performance and engagement levels among the younger workforce.
PENGARUH MOTIVASI KERJA,PARTISIPASI ANGGARAN,GOOD CORPORATE GOVERNANCE DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI TAHUN 2022-2024 ( STUDI EMPIRIS PADA SEKRETARIAT DAERAH PROVINSI JAMBI ) Putri, Vigga Alifah; Tiswiyanti, Wiwik; Hernando, Riski
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2786

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja, partisipasi anggaran, good corporate governance, dan komitmen organisasi terhadap kinerja pemerintah daerah dengan kepuasan kerja sebagai variabel mediasi pada Sekretariat Daerah Provinsi Jambi periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data primer dan sekunder. Data primer dikumpulkan melalui penyebaran kuesioner, sedangkan data sekunder diperoleh dari dokumen relevan. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan pendekatan WarpPLS 8.0. Temuan penelitian ini menunjukkan bahwa motivasi kerja, good corporate governance, dan komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah, sedangkan partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja pemerintah daerah.Untuk hasil pengujian hubungan mediasi menunjukkan bahwa kepuasan kerja terbukti mampu memediasi pengaruh motivasi kerja, partisipasi anggaran, dan good corporate governance terhadap kinerja pemerintah daerah. Namun, kepuasan kerja tidak mampu memediasi pengaruh komitmen organisasi terhadap kinerja pemerintah daerah
The Effect of Environmental Cost, Carbon Emission Disclosure, and Sustainability Reporting on Financial Performance of Consumer Non-Primary Sector Companies Listed on the Indonesia Stock Exchange:A Management Accounting Perspective with E-Views Analysis Osman, Rani Nur Az-zahra; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih; Tiswiyanti, Wiwik
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.577

Abstract

This study analyzes the effect of environmental cost, carbon emission disclosure, and sustainability reporting on financial performance proxied by Return on Assets (ROA) in consumer non-primary sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research population includes all consumer non-primary sector companies on the IDX, with a sample of 18 companies selected through purposive sampling technique, yielding 90 observation data (balanced panel). Data analysis employs panel data regression using E-Views 13 software, encompassing Common Effect, Fixed Effect, and Random Effect model estimation selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that: (1) environmental cost has a significant negative effect on ROA; (2) carbon emission disclosure has a significant positive effect on ROA; and (3) sustainability reporting has a significant positive effect on ROA. Simultaneously, the three independent variables significantly affect financial performance with a coefficient of determination (adjusted R²) of 0.6572 or 65.72%. These findings imply the importance of integrating environmental cost information and sustainability reporting into management accounting systems to support corporate strategic decision-making.
THE IMPACT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN INVESTMENT, AND ESG DISCLOSURE ON FIRM VALUE: AN EMPIRICAL STUDY OF THE ENERGY SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2024 PERIOD Disya Yuke Farhana; Mukhzarudfa; Ratih Kusumastuti; Wiwik Tiswiyanti
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijeelsc.v2i2.36

Abstract

This study examines the impact of Environmental Management Accounting (EMA), Green Investment (GI), and ESG Disclosure on firm value (Tobin's Q) among 16 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2024. Using a quantitative approach and multiple linear regression, the study analyzed 80 observations selected through purposive sampling. The results indicate that the model significantly explains 66.4% of the variation in firm value (Adjusted R² = 0.664). In partial analysis, only EMA was found to have a significant positive effect on firm value (β = 0.997; t = 12.482; p < 0.001). Conversely, Green Investment (β = 0.128; t = 1.506; p = 0.136) and ESG Disclosure (β = -0.022; t = -0.632; p = 0.529) showed no significant impact. These findings suggest that the systematic internalization of environmental costs through EMA is a key driver of market perception in Indonesia's energy sector. Consequently, firms and regulators should prioritize the depth of internal environmental management practices over mere formal disclosure to effectively enhance investor confidence and corporate value.
THE EFFECT OF OWNERSHIP STRUCTURE ON CORPORATE FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF INDUSTRIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2024 PERIOD Salsa Vonni Indrayani; Ratih Kusumastuti; Mukhzarudfa; Wiwik Tiswiyanti
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/c6ydjq10

Abstract

This study aims to analyze the effect of institutional ownership and managerial ownership on firm financial performance, measured using Tobin’s Q, in industrial sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study adopts a quantitative approach using panel data regression with 70 observations from 14 companies selected through purposive sampling. The selection of the most appropriate model was conducted using the Chow test and the Hausman test, which indicate that the Fixed Effect Model (FEM) is the most suitable model for the analysis. The results show that, partially, both institutional ownership and managerial ownership do not have a statistically significant effect on Tobin’s Q. However, simultaneously, both variables have a significant effect on firm financial performance. These findings suggest that ownership structure mechanisms are more effective in explaining firm performance when operating simultaneously within a corporate governance framework. Based on agency theory, these results confirm that the combination of ownership mechanisms can serve as a more effective monitoring tool in reducing conflicts of interest between managers and shareholders. This study provides empirical contributions to the corporate governance literature in developing countries, particularly in the Indonesian industrial sector.
Tata Cara Penagihan Piutang Pelanggan Indihome Melalui Media Komunikasi Pada Telkomsel Branch Jambi Wiwik Tiswiyanti; Selviana Ramadhani
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 4 No. 2 (2026): April
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v4i2.862

Abstract

Piutang pelanggan Indihome yang tidak tertagih merupakan salah satu permasalahan yang berdampak langsung terhadap arus kas dan stabilitas keuangan perusahaan. Laporan Tugas Akhir ini bertujuan untuk menjelaskan tata cara penagihan piutang pelanggan Indihome di Telkomsel Branch Jambi, mengidentifikasi media komunikasi yang digunakan pada setiap tahapan penagihan, serta mengetahui kendala yang dihadapi. Metode penulisan yang digunakan pada laporan ini adalah deskriptif kualitatif melalui observasi, wawancara, dokumentasi, dan studi kepustakaan pada divisi BCR (Billing Collection Retention) Indihome Telkomsel Branch Jambi. Hasil pembahasan menunjukan bahwa penagihan dilakukan secara bertahap mulai dari pendataan pelanggan menunggak, pengiriman informasi tagihan, pengingat setelah jatuh tempo, penagihan via media komunikasi, pemberian surat peringatan, penagihan oleh tim CTB (Caring Territory Base), hingga isolir sementara layanan. Media komunikasi yang digunakan meliputi telepon, WhatsApp, dan email, dengan telepon dan WhatsApp sebagai media yang paling efektif. Kendala utama yang ditemui yaitu nomor pelanggan tidak aktif, pelanggan tidak merespon, serta penundaan pembayaran akibat kendala ekonomi. Pembaruan data pelanggan secara berkala dan peningkatan intensitas follow-up diperlukan untuk meminimalkan risiko piutang tak tertagih.
Pendampingan Penyusunan Proposal Inovasi Pendidikan pada SD dan Smp di Kota Jambi: Pengabdian Sri Rahayu; Rahayu; Yudi; Wiwik Tiswiyanti; Try Syeftiani; Nyayu Fadilah Fabiany
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6396

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendampingi penyusunan proposal inovasi pendidikan pada Sekolah Dasar (SD) dan Sekolah Menengah Pertama (SMP) di Kota Jambi dalam kerangka Sistem Inovasi Kota Jambi (SIKO) yang dikoordinasikan oleh Badan Perencanaan Pembangunan Daerah (Bappeda) Kota Jambi. Kegiatan dilaksanakan pada periode April–Agustus 2025 melibatkan 20 sekolah, terdiri atas 6 SD dan 14 SMP Negeri. Metode yang digunakan adalah pendampingan partisipatif-kolaboratif yang mencakup sosialisasi, bimbingan teknis tatap muka, coaching clinic, pendampingan daring dan luring, serta verifikasi dokumen. Hasil kegiatan menunjukkan bahwa SD berhasil mengajukan 8 proposal inovasi dan SMP mengajukan 22 proposal ke platform SIKO, dengan total 30 proposal inovasi pendidikan yang mencakup enam kategori utama: digitalisasi pembelajaran, pendidikan karakter, literasi siswa, lingkungan hidup, inklusi pendidikan, dan manajemen sekolah berbasis digital. Tantangan utama yang dihadapi meliputi rendahnya literasi inovasi peserta, minimnya dokumentasi pendukung, serta kurangnya keterlibatan aktif Dinas Pendidikan. Kegiatan ini merekomendasikan sosialisasi inovasi yang berkelanjutan, penunjukan peserta satu tahun sebelum pelaksanaan, serta penguatan sinergi antara perguruan tinggi dan pemerintah daerah dalam ekosistem inovasi yang berkesinambungan.
Co-Authors Achmad Hizazi Achmad, Muhardi Addawiyah, Maulidiani Afrizal Akbar, Awal Apriani, Tari Apriyanti, Nur Ulyana Arif Firmansyah B, Sylvia Kartika Wulan Berlin Dhamos Syahputra Silalahi Dahmiri Dewi Firdaus, Taufiq Akbar Dewi Fitriyani Diah Restu P Diana Safutri Disya Yuke Farhana Dwi Annisa A Eko Prasetyo Elisa Rama Yanti Enggar Diah PA Enggar Diah PA Enggar Diah Puspa Arum Febro, Zahra Rasyanda Fithri Salsabila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hamdani, Ahmad Hamzah Hamzah Hamzah, Hamzah Haryadi Haryadi Heni Pujiastuti Hernando, Riski Ihwana, Sandy Ikhsan M., Muhammad Ilham Wahyudi Indah Aurelia Iskandar Sam Istiqomah Melinda Jayawarsa, A.A. Ketut Juantara, Billy Akbar KARTIKA WULAN BHAYANGKARI, SYLVIA Kartini, Puti Tri Khairunnisa Khairunnisa Khaldun, Muhammad Hafidz Ibnu Khoirany Kurnia, Reni Indah Kurniawan, Rafmil M Sholihin M. Furqon Mila Novriani Misni Erwati Monica Zuanur Safitri Muhammad Raghib Ardianto Muhlis, Fatkur Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Mukti, Mukti Mulyani, Suci Nababan, Carmelita Namira Putri Aninda Natalia Fitria Revini Pranata Nela Safelia Netty Herawaty Nur Puspita, Lovia Nyayu Fadilah Fabiany Oki Permata Osman, Rani Nur Az-zahra Puspita, Dita Candra Putra, Dios Nugraha Putri, Kartika Malika Putri, Vigga Alifah Rachmawati, Devy Rahayu Rahayu Rahayu Rahmat Da’i Rainiyati Rainiyati ramadhan, Muhammad Gema Ratih Kusumastuti Reka Maiyarni Reni Indah Kurnia Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rizaldi, Sendy Rizki B, Anisa Salman Jumaili Salsa Vonni Indrayani Sam, Iskandar Selviana Ramadhani Senusi, Novita Sintia Marselina Siregar, Ermina Siswahyudianto Sri Rahayu SRI RAHAYU Sri Wahyuni Sri Widiyati, Sri Susfa Yetti, Susfa Susfayetti Suswita Roza Thamrin, Wisnami Syakhira Try Syeftiani Tuti, Srimastuti Velindi Simarmata, Yana Wahyu Hidayat Warislan, Putri Wendry, Widyasari Widya Sari Wendry Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Yudi Yudi Yudi Yulianti, Melly Maragretha Zulma, Gandy Wahyu Maulana