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All Journal The Indonesian Journal of Accounting Research International Journal of Business, Humanities, Education and Social Sciences (IJBHES) International Journal of Business, Law, and Education Jurnal Akuntansi dan Ekonomi Bisnis COMMENT: Journal of Community Empowerment Jurnal Manajemen dan Perbankan (JUMPA) Rahmatan Lil’alamin Journal of Community Services (RLA) BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Erna Fitri Komariyah
Universitas Teknologi Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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The Effect of Local Taxes, Local Retribution, and Capital Expenditures on Local Own-Source Revenue: (Evidence from Bengkulu Regency) Ul Albab, Farah Nisa; Ramadhani, Rizki; Komariyah, Erna Fitri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 2 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i2.93

Abstract

This study examines the impact of local tax, local retribution, and capital expenditure on the local own-source revenue of the Bengkulu Regency from 2013 to 2017. This study utilizes the actual data of the actual local government budget from the Indonesian Audit Board. 50 data from 10 cities were sampled representing Bengkulu Regency. This study uses multiple regressions to examine the effect. The result shows that local tax and capital expenditure have a positive significant effect on Local Own-Source Revenue, while local retribution does not affect.
Determinants of Real Earnings Management in A Developing Economy: The Risk Structure and Audit Quality Fitri Komariyah, Erna; Triyani, Desi; Frendy; Rahmawati, Ulfa
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.110

Abstract

Firm’s risk structure and audit quality are considered as two of the most important factors which affect earnings management. Thus, this study aims to examine how the risk structure and audit quality affect real earnings management from the context of a developing economy. The risk structure in this study is classified into operational risk and financial risk which are proxied by Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL), respectively. Audit quality is measured by Big-N audit firms clients and auditor industry specialization. This study employs the Roychowdhury real earnings management model which comprises of sales manipulation, discretionary cost reduction, and overproduction. This study’s sample is 219 firm-years of manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2016. The results show that auditor’s affiliation with Big-N audit firms are more effective than industry specialization in reducing real earnings management practices.
The Role of Capital Structure on The Effect of Dividend Policy and Business Risk on Firm Value (Evidence from Indonesian Manufacturing Company) Anggit Esti Irawati; Erna Fitri Komariyah
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.457 KB) | DOI: 10.33312/ijar.463

Abstract

This study examines the effect of dividend policy and business risk on firm value and capital structure. Moreover, this study analyzes the role of capital structure on that relationship simultaneously. The relationship between these variables has been a debate in the capital market literature. Using manufacturing companies listed on Indonesia Stock Exchange (IDX) for years 2012-2018, this study takes into account that the dividend policy and business risk does not directly impact to the firm value. Thus, we examine 41 companies that meet the sample criteria. The result show that dividend policy and business risk have a positive effect both on firm value and capital structure. Then, capital structure has a role to mediating the effect of dividend policy and business risk on firm value has been confirmed. 
Determinants of Real Earnings Management in A Developing Economy: The Risk Structure and Audit Quality Erna Fitri Komariyah; Desi Triyani; Frendy; Ulfa Rahmawati
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.110

Abstract

Firm’s risk structure and audit quality are considered as two of the most important factors which affect earnings management. Thus, this study aims to examine how the risk structure and audit quality affect real earnings management from the context of a developing economy. The risk structure in this study is classified into operational risk and financial risk which are proxied by Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL), respectively. Audit quality is measured by Big-N audit firms clients and auditor industry specialization. This study employs the Roychowdhury real earnings management model which comprises of sales manipulation, discretionary cost reduction, and overproduction. This study’s sample is 219 firm-years of manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2016. The results show that auditor’s affiliation with Big-N audit firms are more effective than industry specialization in reducing real earnings management practices.
Do Women on Boards Really Impact Firm Growth? Ulfa Rahmawati; Erna Fitri Komariyah
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 1 (2023): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v5i1.234

Abstract

The issue of gender equality is one part of Indonesia's SDGs target. Gender equality refers to equality between men and women in fulfilling rights and obligations. One of the targets of Indonesia's SDGs for gender equality is to strengthen policies and legislation to increase gender equality and women's empowerment. These situations unquestionably impact the influence of women on board. This study examines the growth of LQ 45 businesses in Indonesia in connection to the number of female directors. This study was conducted using quantitative research approaches. In Indonesia, between 2019 and 2021, 34 LQ45 companies were chosen for the sample utilizing purposeful selection. This study shows that the presence of women on the board of directors will not have a favourable effect on the LQ 45 firm's growth in Indonesia between 2019 and 2021.
PENDAMPINGAN UMKM GO EXPORT BERBASIS E-COMMERCE Putri, Alfina Syahara; Anggraeni, Rahayu Indah; Hani’ah, Umi; Kusuma, Andre Wahyu; Wijayanti, Dini Astri; Komariyah, Erna Fitri; Wijayanti, Lilis Endang
COMMENT: Journal of Community Empowerment Vol 4, No 1 (2024): June
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v4i1.481

Abstract

Technological developments in business offer promising opportunities. However, not all business actors, such as SMEs, can follow these developments easily. E-commerce as an electronic medium in trade activities provides space and various facilities that are mutually beneficial. The low number of e-commerce business actors in Indonesia, especially in Yogyakarta, aligns with the number of information technology utilization training that has been obtained. This community development aims to help SME business actors expand their market share by opening and managing online e-commerce stores using the Shopee platform. This service uses a case study method with Toko Oblong Walang as an object. Starting with registering a seller account, how to get orders through efforts to increase product and store visibility has also been done and conveyed to business owners. Finally, after four months of service, registration to Shopee Export was successful. The results of this service show that not all technological developments can be easily followed by SME business actors. Training, mentoring, and coaching can be carried out as community development. In addition, increasing product and store visibility is important so potential buyers can convert into buyers.
PENGARUH KONEKSI POLITIK TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Rahmawati, Ulfa; Ardiatus Subekti, Gemelthree; Prasaja, Mukti; Cahyanindyah, Permatasari; Fitri Komariyah, Erna
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 11 No. 2 (2022): Volume 11 Nomor 02 (Oktober 2022)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v11i2.391

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh koneksi politik terhadap kinerja keuangan pada perusahaan manufaktur yang ada di Indonesia. Penelitian dilakukan dengan menggunakan metode kuantitatif. Sampel ditentukan melalui metode purposive sampling, yang menghasilkan sampel sebanyak 112 perusahaan manufaktur di Indonesia selama periode 2018-2020. Pengujian hipotesis dilakukan dengan melakukan regresi linier menggunakan STATA. Hasil penelitian menunjukkan bahwa koneksi politik berpengaruh negatf terhadap kinerja keuangan pada perusahaan manufaktur di Indonesia.
The Impact of Online Satisfaction and Trust in Building Loyalty: Study on Indonesia E-Commerce Customers Komariyah, Erna Fitri
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.824

Abstract

E-commerce platforms face challenges when it comes to competition that is just a click away. Customers can easily move from one platform to another, so building customer loyalty to establish long-term profitable relationships is necessary. This study investigates the impacts of online satisfaction and trust of e-commerce customers toward loyalty. This study uses data from e-commerce customer respondents in Indonesia who have often shopped online on the Shopee platform. This object is determined to prove that they make repeat purchases through the platform because they feel satisfied and trusted. Respondents vary in age, education, occupation, and income. Thus, the results of this study can be generalized more broadly. A total of 272 respondents were analyzed using SEM with AMOS. The results showed that online satisfaction and trust positively and significantly contribute to loyalty. Furthermore, the most utilized e-commerce benefit by customers is vouchers. Overall, it gives advice for managers to continue to maintain customer loyalty.
Determinants of Capital Structure: Evidence from Technology Firms in Indonesia Pradana, Celvin Bagus; Komariyah, Erna Fitri; Irawati, Anggit Esti
Jurnal Manajemen dan Perbankan (JUMPA) Vol 12 No 3 (2025): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jumpa.v12i3.846

Abstract

This study aims to examine the determinants of capital structure in technology firms listed on the Indonesia Stock Exchange (IDX), focusing on the roles of profitability, firm size, asset tangibility, and non-debt tax shields. The research adopts a quantitative approach using secondary data derived from audited annual reports of technology companies for the 2017-2021 period. A purposive sampling technique yielded 109 firm-year observations. The analysis employed multiple linear regression to evaluate the effect of the independent variables on capital structure, which is proxied by the debt-to-equity ratio (DER). Data were processed and analyzed using multiple linear regression with the assistance of SPSS version 25. The findings reveal that asset tangibility and non-debt tax shields have a statistically significant negative influence on capital structure. In contrast, profitability and firm size show no significant relationship. These results suggest that companies with greater tangible assets and higher non-debt tax shields, such as depreciation, tend to reduce reliance on debt financing and prefer internal sources of capital. The novelty of this research lies in its focus on the Indonesian technology sector, which remains underexplored in capital structure literature, particularly in emerging markets. Abstrak - Penelitian ini bertujuan untuk mengkaji penentu struktur permodalan pada perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI), dengan fokus pada peran profitabilitas, ukuran perusahaan, tangbilitas aset, dan perisai pajak non-utang. Penelitian ini mengadopsi pendekatan kuantitatif menggunakan data sekunder yang berasal dari laporan tahunan perusahaan teknologi yang telah diaudit untuk periode 2017-2021. Teknik pengambilan sampel purposive menghasilkan 109 pengamatan tahun perusahaan. Analisis menggunakan regresi linier berganda untuk mengevaluasi efek variabel independen pada struktur modal, yang diproksi oleh rasio utang terhadap ekuitas (DER). Data diolah dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Temuan ini mengungkapkan bahwa tangbilitas aset dan perisai pajak non-utang memiliki pengaruh negatif yang signifikan secara statistik terhadap struktur modal. Sebaliknya, profitabilitas dan ukuran perusahaan tidak menunjukkan hubungan yang signifikan. Hasil ini menunjukkan bahwa perusahaan dengan aset berwujud yang lebih besar dan perlindungan pajak non-utang yang lebih tinggi, seperti depresiasi, cenderung mengurangi ketergantungan pada pembiayaan utang dan lebih memilih sumber modal internal. Kebaruan dari penelitian ini terletak pada fokusnya pada sektor teknologi Indonesia, yang masih kurang dieksplorasi dalam literatur struktur permodalan, khususnya di pasar negara berkembang.
The Effect of High Targets in The Development of Infrastructure and Organizational Culture on Organizational Commitments to Employees and Performance Budiwibowo, Triyono; Komariyah, Erna Fitri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 2 (2023): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v5i2.256

Abstract

This study provides evidence that achieving performance at high targets in infrastructure development requires an OCE and organizational culture. This study is driven by the high target for infrastructure development in Indonesia from 2015 to 2020 as a strategic policy to help support economic growth and fair distribution of social welfare. Multigroup Analysis assesses the moderating effects of the high target in infrastructure development and organizational culture. This result suggests that OCE has a positive impact on motivation, which subsequently has a significant impact on performance. Moreover, motivation has been shown to moderate the relationship between high targets and OCE. On the other hand, this finding shows that achieving high infrastructure development targets requires a strong organizational culture that will impact performance positively and significantly through increased motivation.
Co-Authors Akhmad Afnan Alqurni, Rahmad Ridho Andiyansari, Popi Anggit Esti Irawati Anggraeni, Rahayu Indah Ardiatus Subekti, Gemelthree Budiwibowo, Triyono Cahyanindyah, Permatasari Desi Triyani Frendy Frendy Gemelthree Ardiatus Subekti Hani’ah, Umi Ifah Rofiqoh Kusuma, Andre Wahyu Lilis Endang Wijayanti, Lilis Endang Ma'rifah, Amrina Amar Nazira, Erra Oktaviani, Tamara Permatasari Cahyaningdyah Pradana, Celvin Bagus Prasaja, Mukti - Puspitasari, Winda Putri, Alfina Syahara Rahmawati, Ulfa Rizki Ramadhani Sari, Fenti Novita Triyani, Desi Ul Albab, Farah Nisa Wijayanti, Dini Astri