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All Journal Journal of Accounting and Investment Jurnal Akuntansi Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Ekonomi dan Bisnis Jati: Jurnal Akuntansi Terapan Indonesia BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Kontemporer Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat
Harjanti Widiastuti
Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Social Sciences

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Environmental accounting in public sector: systematic literature review Rahmawati, Evi; Nazaruddin, Ietje; Widiastuti, Harjanti; Sofyani, Hafiez; Kholid, Arif Wahyu Nur
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.21344

Abstract

Research aims: The literature on Environmental Accounting (EA) in the public sector is scarce, unlike in the private sector. Hence, this study aims to ascertain the trajectory of EA research in the public sector and extract insights from prior research on EA in the public sector.Design/Methodology/Approach: The research process was conducted in several stages following Anggraini et al. (2022) and Poje et al. (2022) with several modifications. The keywords were used to discover the articles relating to the topic, namely: “Environmental Reporting,” “Environmental Management,” or “Environmental Accounting,” “Green Accounting,” and “Public Sector”. The study employed an extended period, namely papers published in 2010-2023 in the database Scopus.com. Based on the specified criteria, the final paper that could be analyzed was 69 out of 112 articles.Research findings: Using VOS-viewer, 15 items of keyword themes were discovered. Then, the 15 items were classified into three clusters: Green Accounting, Environmental Regulation, and Sustainable Development Goals in the Public Sector. Theoretical contribution/Originality: The authors are unaware of any existing literature review research on EA, specifically in the public sector, even though it arises from environmental management accounting in the public sector. This study also demonstrates the inferences that can be derived.
The role of social entrepreneurship orientation, social capital, and social innovation in Village-Owned Enterprises (VOE) performance: A study in Yogyakarta Province Widiastuti, Harjanti; Pratama, Muhammad Rizky; Utami, Evy Rahman
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.22334

Abstract

Research aims: This study aims to examine the role of social entrepreneurship orientation, social capital, and social innovation in improving Village-Owned Enterprises’ (VOE) performance. Specifically, this study examines social innovation as a moderator of the relationship between social capital and performance.Design/Methodology/Approach: This study used a quantitative approach with primary data types taken using a questionnaire instrument. The data were taken from 199 VOE in Yogyakarta Province. The subjects of this research were the managers of VOE in Yogyakarta Province, including directors, secretaries, treasurers, or heads of business units.Research findings: This study revealed that (1) social entrepreneurship orientation and social capital yielded a positive effect on VOE performance, (2) social innovation did not moderate the relationship between social capital and VOE performance, and (3) social innovation positively affected VOE performance.Theoretical contribution/Originality: VOE has a social mission in its business development. Social innovation should be a concern of VOE in achieving its mission. This research contributes to testing the role of social innovation in VOE performance. Practitioner/Policy implication: VOE, village government, and relevant agencies need to develop programs to improve their social entrepreneurship orientation, social capital, and social innovation, such as training programs and increased collaboration.
The puzzle of money laundering: a literature review of regulations and implications Anjani, Arina; Widiastuti, Harjanti
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21492

Abstract

Research aims: This study intends to investigate how Anti-money laundering (AML) regulations work and assess their effectiveness on a global level. Additionally, it also consigns to explain how technology has been adopted to prevent and treat money laundering.Design/Methodology/Approach: This study employed a systematic literature review method. The data, encompassing 63 reviewed articles, were derived from the Scopus database. This research underwent three phases: extraction, analysis, and synthesis process.Research findings: Archival emerged as the predominant method applied in the reviewed articles. These articles significantly impacted the effectiveness of AML regulations and the preparedness of all entities to put them into practice. However, in addition to the positive effects of AML, there existed adverse effects and risks. Accordingly, the utilization of technology could lessen negative impacts.Theoretical contribution/Originality: Notwithstanding the significance of worldwide AML regulations, there existed a lack of literary research on compliance and technological trends. The findings of this study are expected to impact policymakers, practitioners, and the public on the enhancements to the AML system and the augmentation of global security.Practitioner/Policy implication: Banks and other financial institutions implemented AML to prevent money laundering.Research limitation/Implication: This study focused solely on the effectiveness of AML, compliance with AML regulations, challenges, and the application of technology in AML.
How is enterprise cope with sudden crisis: Testing the moderation role of COVID-19 crisis towards ERM disclosure and firm value Putra, Adli Zuliansyah; Widiastuti, Harjanti
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26840

Abstract

Research aims: This study investigates the moderating influence of the COVID-19 crisis on the relationship between risk management disclosure and firm value.Design/Methodology/Approach: 305 non-financial firms listed on the Indonesia Stock Exchange during 2019-2020 were analyzed, utilizing archived data from company annual reports according to purposive sample criteria. The data were further evaluated quantitatively by panel data regression analysis with Eviews12 to evaluate the overarching hypothesis.Research findings: The results indicate that risk management disclosure benefits firm value; however, the COVID-19 crisis does not influence this connection. It indicates that disclosure functions as a signaling mechanism to preserve investor trust rather than serving as a primary source of information during crises. Theoretical contribution/ Originality: This research highlights the COVID-19 pandemic's role in reinforcing the necessity for risk management disclosure to mitigate information asymmetry and serve as a favorable signal for shareholders and investors while contributing empirical insights into the crisis's influence on corporate risk disclosure practices in sustaining firm value.Research limitation/Implication: This research highlights the need to develop a risk management framework that is more adaptive to unexpected extraordinary events, such as the pandemic crisis. It is done to increase the relevance of information needed by potential investors and company owners so that the effect of risk management disclosure can be seen during the new crisis.
Pengaruh Media Exposure dan Kepemilikan Asing Terhadap Corporate Social Responsibility Expenditure dan Corporate Social Responsibility Disclosure (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2016) Pangestika, Septiani; Widiastuti, Harjanti
Reviu Akuntansi dan Bisnis Indonesia Vol. 1 No. 1 (2017): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.010108

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh paparan media dan kepemilikan asing terhadap Pengeluaran Tanggung Jawab Sosial Perusahaan (CSR) dan Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR). Variabel dependen dalam penelitian ini adalah Pengungkapan Corporate Social Responbility (CSR) dan Pengungkapan Corporate Social Responsibility (CSR). Variabel independen dalam penelitian ini adalah paparan media dan kepemilikan asing. Sampel dalam penelitian ini adalah 219 perusahaan yang terdaftar di Bursa Efek Indonesia 2016 yang dipilih melalui purposive sampling.Hasil penelitian menunjukkan bahwa paparan media tidak mempengaruhi Pengeluaran Corporate Social Responsibility (CSR). Kepemilikan asing berpengaruh positif terhadap Pengeluaran Tanggung Jawab Sosial Perusahaan (CSR). Paparan media secara positif dan signifikan Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR). Kepemilikan asing secara positif dan signifikan mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR). Pengeluaran Tanggung Jawab Sosial Perusahaan (CSR) secara positif dan signifikan mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR).
Analisis Faktor-Faktor yang Mempengaruhi tingkat Underpricing Saham pada saat Initial Public Offering (IPO) (Studi Empiris pada Perusahaan yang Melakukan Penawaran Umum Perdana di Bursa Efek Indonesia Periode 2012-2016) Ningrum, Idka Setia; Widiastuti, Harjanti
Reviu Akuntansi dan Bisnis Indonesia Vol. 1 No. 2 (2017): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.010212

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi tingkat underpricing saham pada penawaran umum perdana. Penelitian ini menggunakan variabel independen reputasi underwriter, persentase penawaran saham, jenis industri dan pengungkapan modal intelektual dengan leverage dan ukuran perusahaan sebagai variabel kontrol. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan yang melakukan penawaran umum perdana (IPO) di Bursa Efek Indonesia periode 2012-2016. Pengambilan sampel penelitian dengan menggunakan metode purposive sampling dengan perolehan sampel sebanyak 71 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa reputasi underwriter, persentase penawaran saham dan jenis industri tidak berpengaruh terhadap underpricing. Sedangkan pengungkapan modal intelektual berpengaruh negatif terhadap underpricing. Variabel kontrol seperti leverage dan ukuran perusahaan tidak berpengaruh pada underpricing.
The role of human capital, innovation capability, accountability in improving performance: A mediation-moderation analysis Hafiluddin, Aaqilatul Mumtaazah; Widiastuti, Harjanti
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25030

Abstract

Research aims: This study aims to determine the effect of human capital on the performance of VOEs through innovation capability and moderated by the accountability public on VOEs in the province of Bangka Belitung and West Sumatra.Design/Methodology/Approach: The sample consisted of 152 VOEs from West Sumatra and Bangka Belitung. Data were analyzed using SEM-PLS with SmartPLS 4.0. This quantitative study used primary data from questionnaires distributed to VOE management in both provinces.Research findings: The results show that Human Capital has a direct impact on the performance of VOEs and their innovation capability. The Innovation Capability also has a direct effect on performance. In addition, human capital affects VOE performance through innovation capability. Public accountability can weaken the innovation capability on performance.Theoretical contribution/Originality: This research is a development of previous research by adding public accountability as a moderating variable that can affect the quality of performance that is not present in previous studies. Practitioner/Policy implication: This study's findings suggest that the management of VOEs can improve service quality and human resources to create innovation and performance, which is important for local governments to create a supportive environment for VOEs innovation. Research limitation/Implication: The limitation of this research is that it only focused on VOEs in the Provinces of Bangka Belitung and West Sumatra. This research also only uses social desirability research instruments. Future research should expand the research scope, conduct research using interviews or other methods, and add other variables such as social capital and transparency.
Co-Authors Alvina Ghina Riyanita Anjani, Arina Elsi Safira Erna Purnamasari ETIK KRESNAWATI Evi Rahmawati Evi Rahmawati Evy Rahman Utami Evy Rahman Utami Evy Rahman Utami EVY RAHMAN UTAMI EVY RAHMAN UTAMI Hafiez Sofyani Hafiluddin, Aaqilatul Mumtaazah Handoko, Ridi Idka Setia Ningrum Ietje Nazaruddin Kartika Dwi Indrayani Kholid, Arif Wahyu Nur Kresnawati, Etik Muhammad Iqbal Ningrum, Idka Setia Pangestika, Septiani Pratama, Muhammad Rizky Putra, Adli Zuliansyah Rahmat Darmawan, Rahmat Ridi Handoko Rudy Suryanto Rudy Suryanto Septiani Pangestika Sigit Arie Wibowo Suryanto, Rudy Usmara Usmara, Usmara Utami, Evy Rahman Utami, Evy Rahman