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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Diponegoro Journal of Accounting Jurnal Akuntansi Multiparadigma JURNAL SOSIAL HUMANIORA (JSH) Jurnal Dinamika Ekonomi dan Bisnis Jati: Jurnal Akuntansi Terapan Indonesia JAB (Jurnal Akuntansi & Bisnis) Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Dinamika Pendidikan
Tri Jatmiko Wahyu Prabowo
Universitas Diponegoro
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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Pengaruh Chief Executive Officer (CEO) Gender dan Independensi Dewan Komisaris Terhadap Earnings per Share (EPS) Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2025 Muhammad Fakhri Saputra; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of CEO gender and board independence on corporate financial performance, measured by Earnings per Share (EPS). The study utilizes data from manufacturing companies listed on the Indonesia Stock Exchange, comprising a total of 504 observations. Panel data regression analysis is employed to investigate the relationship between corporate governance characteristics and financial performance. The results indicate that CEO gender has a negative and significant effect on EPS, suggesting that firms led by female CEOs tend to exhibit lower EPS compared to those led by male CEOs. Furthermore, board independence is also found to have a negative and significant effect on EPS. These findings imply that an increase in the proportion of independent commissioners does not necessarily enhance a firm's earnings per share. The results support the Upper Echelons Theory, which posits that executives’ characteristics and corporate governance mechanisms influence strategic decision-making processes and organizational outcomes. This study provides practical implications for companies and stakeholders in understanding the effectiveness of leadership structure and corporate governance mechanisms in improving financial performance.
PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP KINERJA PERUSAHAAN MELALUI ESG DISCLOSURE (Studi Empiris Perusahaan Sektor Energi Asia Pasifik pada Tahun 2021-2024) Raihan Sayyid Husain; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to determine the direct effect of Environmental Management Accounting (EMA) on firm performance mediated by ESG Disclosure. This study uses Environmental Management Accounting (EMA) as the independent variable, firm performance measured by Return On Assets (ROA) and Tobin's Q proxies as the dependent variable, and ESG Disclosure as the mediating variable.The data used in this study are secondary data, with the research population comprising energy sector companies in the Asia Pacific region based on the Global Industry Classification Standard (GICS) during the 2021-2024 period. This study utilized a purposive sampling method, resulting in 49 companies that met the predetermined criteria as the research sample[cite: 2]. The data were processed and analyzed using multiple linear regression, path analysis, and the Sobel test with the SPSS version 29 software.The results of the study show that Environmental Management Accounting (EMA) has no effect on firm performance (neither ROA nor Tobin's Q). On the other hand, Environmental Management Accounting (EMA) has a positive effect on ESG Disclosure, and ESG Disclosure has a positive effect on firm performance (both ROA and Tobin's Q)[cite: 2]. This study also found that ESG Disclosure cannot mediate the relationship between Environmental Management Accounting (EMA) and firm performance (both ROA and Tobin's Q).
PENGARUH INSIDER OWNERSHIP DAN INSTITUTIONAL OWNERSHIP TERHADAP KINERJA PERUSAHAAN DENGAN COST OF EQUITY CAPITAL SEBAGAI VARIABEL MEDIASI Arief Aqli Fahriza Nasution; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of ownership structure on the cost of equity capital and firm performance. Furthermore, it investigates whether the cost of equity capital serves as a mediating variable in the relationship between ownership structure and firm performance. The ownership structure is divided into insider ownership and institutional ownership. Firm performance is measured using return on equity (ROE), while the cost of equity capital is estimated using the Capital Asset Pricing Model (CAPM). The sample consists of 54 companies consistently listed in the KOMPAS100 index of the Indonesia Stock Exchange (IDX) during the 2021–2023 period, resulting in a total of 144 firm-year observations. The data were analyzed using panel data multiple regression with EViews 13. The results show that insider ownership has a significant negative effect on the cost of equity capital. Institutional ownership has a significant positive effect on firm performance. However, institutional ownership does not have a significant effect on the cost of equity capital, and neither insider ownership nor the cost of equity capital significantly affects firm performance. Consequently, the cost of equity capital does not mediate the relationship between both ownership structure and firm performance. These findings suggest that the cost of equity capital does not play a mediating role in the relationship between ownership structure and firm performance in the context of firms listed in the KOMPAS100 index.
PENGARUH TINDAK LANJUT REKOMENDASI AUDIT DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KINERJA PEMERINTAH DAERAH: PERAN OPINI AUDIT SEBAGAI VARIABEL PEMODERASI Talitha Ulayya Isnadiya; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the impact of follow-up on audit recommendations and the Government Internal Control System (SPIP) on local government performance, as well as to examine the role of audit opinions as a moderating variable. Local government performance is measured using the Human Development Index (HDI), poverty rates, spending effectiveness, and spending efficiency. This study employs a quantitative approach using secondary data obtained from the BPK audit reports, local government financial statements, and local government statistical data. The analytical methods used are multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that the follow-up on audit recommendations and the implementation of the Internal Control System (SPIP) significantly influence local government performance. The follow-up on audit recommendations has a positive effect on the HDI, expenditure effectiveness, and expenditure efficiency, and a negative effect on the poverty rate. Additionally, the audit opinion moderates the effect of the follow-up on audit recommendations on local government performance but does not moderate the effect of SPIP on local government performance. These findings indicate that improvements in local government performance are influenced by the effectiveness of audit recommendation follow-up and the optimal implementation of SPIP as part of efforts to achieve accountable and effective governance.
PENGARUH DESENTRALISASI FISKAL DAN AKUNTABILITAS TERHADAP TINGKAT KORUPSI (Studi Kasus Pada Pemerintah Daerah di Pulau Jawa) Wildhan Khoeron; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to analyse partially and simultaneously the effect of fiscal decentralisation variables and various accountability indicators on the level of corruption in local governments in Java.The research method uses multiple linear regression analysis with panel data. Data were collected from 115 local governments in Java during the period 2021-2023. Independent variables include fiscal decentralisation (measured by the value of Transfers to Regions and Village Funds/TKDD), LKPD (Local Government Financial Report) opinion, SAKIP (Government Agency Performance Accountability System) score, and EKPPD (Evaluation of Performance of Local Government Administration) score. The dependent variable is the level of corruption as measured by the SPI (Integrity Assessment Survey) score from the KPK.The regression analysis results show that fiscal decentralisation and various accountability indicators (LKPD opinion, SAKIP score, and EKPPD score) partially and simultaneously have a significant influence on the indication of corruption. This finding indicates that these variables contribute significantly to determining the indication of corruption in local government. Thus, the results confirm the importance of improving local government accountability as one of the measures to suppress corrupt practices in the decentralisation process.
PENGARUH ANALISIS RASIO KEUANGAN PADA KINERJA KEUANGAN PEMERINTAH PUSAT TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN Annisaul Mardhiyah; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to determine whether the financial performance of the central government as an independent variable, proxied by solvency ratios, revenue effectiveness, revenue growth, and expenditure growth, affects the accountability of financial reporting, which is proxied by the BPK's opinion as a dependent variable. The BPK's opinion consists of Unqualified Opinion (WTP), Qualified Opinion (WDP), Adverse Opinion (TW), and Disclaimer of Opinion (TMP).The data analyzed are government financial statements, specifically the audited financial statements of central ministries for the years 2017-2021. The research data consists of secondary data obtained by downloading from the BPK RI website. The population of this research consists of 34 financial statements of state ministries that have been audited by the BPK and their audit reports. The sample in this study uses the entire sample of 170. Data analysis used multiple linear regression analysis. The research results show that the government's financial performance in terms of solvency, revenue effectiveness, and expenditure growth does not affect the accountability of financial reporting. For financial performance in the form of revenue growth, it has an impact on the accountability of financial reporting.
ANALISIS EFEKTIVITAS VISUALISASI LAPORAN KEUANGAN DENGAN INFOGRAFIS TERHADAP PENINGKATAN PEMAHAMAN PENGGUNA NON-PRAKTISI Alfiya Ilfa; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effectiveness of financial report visualizations using infographics in improving understanding among non-practitioner users. It compares the infographic format with conventional presentation formats to assess differences in perceived and actual understanding. The study also examines the moderating role of education level and explores the effects of accounting knowledge and financial statement familiarity.A quantitative method was applied through questionnaire distribution to 204 respondents across Central Java, including Semarang, Kudus, Demak, Kendal, and Jepara. The collected data were analyzed using the Wilcoxon Signed-Rank Test to examine differences in understanding, the Moderated Regression Analysis (MRA) to test the moderating effect of education level, and the Mann–Whitney U Test to assess the impact of knowledge and familiarity levels.The results show that infographic-based financial statements significantly enhance perceived and actual understanding compared to conventional formats. Education level is nearly significant as a moderator in the relationship between infographic presentation and actual understanding, while accounting knowledge and familiarity significantly influence actual understanding. These findings suggest that experiential factors play a greater role than formal education. The study highlights the importance of implementing visual tools such as infographics to promote financial literacy, particularly for non-practitioner users.
Praktik Tata Kelola Keuangan Pesantren Salafiyah: Sebuah Studi Etnografi Ahmad Nurkhin; Abdul Rohman; Tri Jatmiko Wahyu Prabowo
Jurnal Sosial Humaniora Vol 19 No 1 (2026)
Publisher : Direktorat Riset dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j.24433527.v19i1.9724

Abstract

Pondok pesantren or pesantren (Islamic boarding schools) are unique Islamic educational institutions that have actively and significantly contributed to various aspects of Indonesian society. Law No. 18 of 2019 concerning Pesantren emphasizes that pesantren are expected to be well-managed, including in their finances. This paper aims to uncover the financial governance practices of pesantren salafiyah. A qualitative research design with an ethnographic approach was conducted at Pondok Pesantren Assalafy Al Asror, a recognized and well-developed Salafiyah Islamic boarding school in Semarang. Participant observation, in-depth interviews, and documentation were applied to obtain data from kiai, nyai, administrators, alumni, and other relevant parties. Data analysis techniques were carried out through qualitative research stages. The results of the study indicate that the financial governance of the Pondok Pesantren Al Asror has been running through simple recording and reporting, simple supervision, and contributions from internal and external parties. VA technology has been implemented to strengthen revenue accountability, enabling tactical policymaking. Other results indicate that Pesantren Al Asror has not implemented Islamic boarding school accounting or institutions without public accountability, such as ISAK 35 and PAP 2024.
Accountability of Islamic Non-Governmental Organizations in Indonesia: A Netnographic Study Zulfathurrahmah, Zulfathurrahmah; Baehaqi, Ahmad; Wahyu Prabowo, Tri Jatmiko
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i1.21596

Abstract

This study aims to analyze the online public's views on the accountability of the XYZ Foundation (XYZ), an Islamic non-government organization (NGO). This qualitative research uses netnography methods and primary data in the form of Twitter tweets with the trending hashtag #JanganPercayaXYZ. This research was carried out not long after the XYZ case emerged. The study includes an examination of relevant supporting documents, for example, the financial statement of XYZ. Data analysis was conducted in four stages: investigation, interaction, immersion, and integration. The results show that the public's views indicate that XYZ lacks accountability and transparency because the campaign is not in line with reality. There are too many cuts in donations, which has an impact on damaging public trust. XYZ is considered to be using religion and humanity to gain attention and empathy from donors. However, these do not deny XYZ's great contribution and performance in humanitarian affairs. These results have implications for the need to improve Islamic philanthropic institutions' regulation, governance, and accountability, as well as the prudence and selectivity of donors in donating through similar institutions. This study contributes to the literature on accountability in Islamic NGOs by utilizing netnography and data from social media.
Co-Authors Abdul Rohman Ahmad Baehaqi Ahmad Baehaqi, Ahmad Ahmad Nurkhin Ahmad Nurkhin Aida Nahar Aizhar Ashari Alfiya Ilfa Alifin Prima Ranidya Ande Larista Simatupang Ani Purwati Ani Setyowati Anis Chariri Anis Chariri Annisaul Mardhiyah Arief Aqli Fahriza Nasution Bambang Wibisono Bambang Wibisono Christian Van Berth Siregar Christopher Septian Nainggolan Dea Rahma Novitasari Desinta Natalia Siregar Dimas Ario Wicaksono Dul Muid Dul Muid FAISAL Faisal Faisal Fatimah Zahrah Fidella Alysia Putri Fitri Jumi Rahayu Fitri Nur Indahsari Fitria Kusumaningtyas Wijayanti Gabriela, Natasha Gian Pahala Tadore Simamora Gilang Satryo Wicaksono Handre Diono Hasan Mukhibad Henry Yusron Maulida Herdiyana, Mita Budi Jessica Stephanie Khadafy Fadholi Syuhada Kreativa, Angela Twinda Louisa Gabe Samosir Mashuri, Ardelia Callista Maulida, Henry Yusron Muhammad Fakhri Saputra Nikku Dwiky Prastomo Nofi Sulistyowati Nurulita Irmaya Adelina Prastomo, Nikku Dwiky Raihan Sayyid Husain Rini Wati Pakpahan Rizal Qowi Ruci Abdi Muhyi Sabda Surya Daniel Simanjuntak Sadewa Sapta Kusuma SITI MUTMAINAH Suci Anggun Sari Surya Raharja Talitha Ulayya Isnadiya Uswatun Hasanah Wildhan Khoeron Zulfathurrahmah, Zulfathurrahmah