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All Journal EBSJ Owner : Riset dan Jurnal Akuntansi Jurnal Surya Masyarakat Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship SOLUSI Jurnal Surya Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Quantitative Economics and Management Studies Journal of Community Service and Engagement Jurnal Pengabdian Kepada Masyarakat Tematik Jurnal Pengabdian Kepada Masyarakat Advances in Accounting Innovation Tax Accounting Applied Journal
Risti Ulfi Hanifah
Universitas Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Accounting for Coastal Sustainability: A Political Economy Analysis of Environmental Cost Distribution and Local Governance Risti Ulfi Hanifah; Candra Safitri; Ahmad Sahri Romadon; Fajar Akriana Nila Relita
Advances in Accounting Innovation Vol. 2 No. 1 (2025): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v2i1.230

Abstract

Purpose - This study examines the integration of green accounting practices and participatory governance mechanisms in advancing sustainable village development in Indonesia.Design/methodology/approach - A mixed-methods approach combining quantitative surveys and qualitative case studies was employed across 15 villages in Central Java to analyze the interconnected roles of environmental accounting systems and community participation.Findings - The results indicate that villages implementing comprehensive green accounting frameworks demonstrate 35% better environmental outcomes and 28% higher community satisfaction. Participatory governance structures significantly enhance transparency and resource allocation efficiency.Originality/value - This research contributes to sustainable development literature by providing empirical evidence of accounting-governance synergies at the local level and offers a unified framework for integrating environmental and social dimensions.Research implications - The findings offer theoretical insights for advancing research on sustainable rural development and provide practical guidance for policymakers seeking to implement integrated environmental accounting systems.
The Moderating Role of Good Corporate Governance in the Relationship between Intellectual Capital, Green Accounting, and Company Performance Dian Indriana Tri Lestari; Risti Ulfi Hanifah; Naini Rizka Amalia
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2143

Abstract

This study aims to examine the effect of intellectual capital and green accounting on company performance, with corporate governance as a moderating variable. This research employs panel data from 20 property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period, resulting in 100 observations. The data were analyzed using panel data regression with the Random Effects Model. The results indicate that intellectual capital has a significant negative effect on company performance, while green accounting does not have a significant effect. Simultaneously, intellectual capital and green accounting significantly influence company performance. Furthermore, corporate governance strengthens the relationship between green accounting and company performance but does not moderate the relationship between intellectual capital and company performance. These findings suggest that the utilization of intellectual capital in the observed sector is not yet optimal, and environmental accounting practices have not been able to directly enhance company performance. This study contributes to the literature by providing empirical evidence from emerging markets and highlighting the role of corporate governance in improving the effectiveness of environmental practices.
Corporate Governance, Risk Disclosure, and Firm Value: Evidence from Indonesian Property and Real Estate Firms Laurencia Julia Permatasari Prasongko; Raden Roro Diana Atika Ghozali; Risti Ulfi Hanifah
Tax Accounting Applied Journal Vol 5, No 1 (2026): May 2026
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2026.33526

Abstract

This study examines the effect of Risk Disclosure and Corporate Governance (proxied by Independent Commissioners, the Board of Directors, and Female Directors) on Firm Value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024 The measurement of firm value is Return on Assets (ROA), firm size, firm liquidity and firm growth are Used as control variables. The number of samples obtained in this study was 230 firm-years which were obtained by purposive sampling technique. observations from 62 companies. The analysis of the data was done by panel data regression using Fixed Effect Model (FEM) method. Processed using Stata 17 with and with cluster-robust standard errors. The results show that Risk Disclosure has a significant negative. Negative impact on Firm Value. The Board of Directors also has a significant negative effect on Firm Value, while Independent Commissioners and Female Directors do not appear to have a significant effect. These results suggest that corporate transparency is not an essential condition of being transparent. The governance in the property and real estate industry in Indonesia must be further improved so that it can optimize the value creation of property and real estate companies
Business Dynamics During the Covid-19 Pandemic at Liquidity Level Basic Chemical Industry and Consumer Goods Companies in Indonesia Risti Ulfi Hanifah; Adhi Widyakto; Tri Rinawati
Economics and Business Solutions Journal Vol. 6 No. 2 (2022): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v6i2.5776

Abstract

Researchers want to prove the ratio of debt as well as turnover from inventory, receivables, working capital and also company size to liquidity and its impact during the covid-19 pandemic. The research sample uses basic Chemical industry and consumer goods listed on the IDX for the fourth quarter of 2019 to the first quarter of 2020. This research is quantitative research and secondary data consisting of quarterly financial reports on the IDX. Sampling was carried out using purposive sampling method and produced 135 samples of companies. The method used is the panel data regression analysis method. The results of the analysis show that only the debt ratio has a significant negative reaction on liquidity. Company size, accounts receivable turnover, inventory turnover and working capital turnover are not significant because the increase or decrease in the variable does not affect the level of liquidity. During this covid-19 pandemic, there is no change in the relationship between each independent variable to liquidity.
ANALISIS PENGARUH NON PERFORMING LOAN (NPL), RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) TERHADAP RISIKO LIKUIDITAS PERBANKAN Risti Ulfi Hanifah; Teguh Ariefiantoro; Edy Suryawardana
Solusi Vol. 19 No. 3 (2021): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v19i3.4112

Abstract

AbstrakPada ekonomi di sebuah negara, perbankan punya andil besar. Perbankan berperan penting didalam peminjaman di wilayah publik dan swasta. Fungsi perbankan sebagai perantara, yang mana bank bermanfaat sebagai perantara diantara pihak-pihak yang berkecukupan ke mereka yang membutuhkan. Riset ini bertitik berat di bidang yang berpengaruh pada risiko likuiditas di bank. Maksud dari riset ini tidak lain buat analisis efek NPL, ROA serta ROE kepada resiko likuiditas perbankan listing di BEI rentang 2016-2019.Sampel yang dipergunakan didalam riset semua perbankan, baik itu milik pemerintah (BUMN) ataupun Bank Swasta Nasional di Indonesia yang diakui di BI sejak 2016 sampai 2019. Dari kriteria tersebut didapat 40 bank, metode yang dipakai adalah purposive sampling. Metode analisis riset ini adalah regresi linier, untuk diuji buat melewati asumsi klasik dengan normalitas, multicollinearity, autocorrelation dan heteroscedasticity.Hasil riset memperlihatkan kalau variabel ROA dan ROE memiliki efek bagus dan signifikan kepada risiko likuiditas. Sedang variabel NPL memiliki efek buruk dan tidak signifikan kepada risiko likuiditas.  Kata Kunci: NPL, ROA, ROE, Risiko Likuiditas.  ABSTRACT  In the economy in a country, banking has a great contribution. Banks have contributed to the distribution of credit in the public and private sector. Banking function as a liaison, where the bank is useful as a liaison to the parties who are excessive for those in need. This research focuses on areas that affect liquidity risk in banks. The benefit of this research is to analyze the effect of NPL, ROA and ROE on liquidity risk in banks listed on the IDX for the 2016-2019 period.The sample used in the research is all banks, both owned by the government (BUMN) and National Private Banks in Indonesia which have been recognized at BI from 2016 to 2019. From these criteria found 40 banks, the method used is purposive sampling. The analytical method used in this study is linear regression, which is tested using classical assumptions using normality, multicollinearity, autocorrelation and heteroscedasticity.The research results show that the ROA and ROE variables have a good and significant effect on liquidity risk. While the NPL variables have a negative and insignificant effect on liquidity risk.Keywords: NPL, ROA, ROE, liquidity risk.
DINAMIKA BISNIS SELAMA PANDEMI COVID-19 PADA TINGKAT LIKUIDITAS PERUSAHAAN PROPERTI DAN CONSUMER GOODS DI INDONESIA Novianto Nugroho; Risti Ulfi Hanifah; Mohamad Sigit Taruna
Solusi Vol. 19 No. 4 (2021): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v19i4.4416

Abstract

Peneliti ingin membuktikan rasio hutang, piutang, dan juga ukuran perusahaan kepada likuiditas serta dampaknya kurun waktu covid-19. Sampel dari riset ini memakai bidang Properti dan barang konsumsi yang listing dari triwulan terakhir 2019 hingga triwulan kedua 2020. Riset ini merupakan riset kuantitatif yang memakai data sekunder laporan triwulanan dari BEI. Adapun sistem pemilihan sampelnya metode yang dipergunakan ialah purposive sampling yang akhirnya didapat 105 sampel perusahaan, Sedangkan metodenya analisis regresi data panel. Dari analisa memperlihatkan kalau rasio hutang sangat berefek negatif kepada likuiditas sedangkan lainnya berdampak positif. Hal ini dikarenakan naik ataupun turunnya variabel itu tidak berpengaruh kepada tingkat likuiditas. Di masa pandemi covid-19 ini, tidak terjadi perbedaan hubungan diantara tiap-tiap variabel independen kepada likuiditas.Kata kunci: covid-19, rasio hutang, kinerja keuangan, likuiditas
PENDAMPINGAN MANAJEMEN DAN PENGEMBANGAN USAHA SADE AYAM DI SEMARANG Sulistyorini Sulistyorini; Masine Slahanti; Ayu Nurafni Octavia; Risti Ulfi Hanifah
TEMATIK Vol. 2 No. 2 (2022): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v2i2.5138

Abstract

Di Kelurahan Tlogosari Wetan Kecamatan Pedurungan terdapat masyarakat baik individu maupun pengusaha yang telah mendirikan dan membuka outlet usaha kuliner cepat saji berbahan dasar ayam filled, salah satunya yaitu pelaku usaha Sade Ayam . Adapun keunggulan yang dimiliki oleh pelaku usaha sade ayam yaitu harga yang rendah, diferensiasi produk, dan rasa. Akan tetapi pelaku usaha Sade Ayam penerapan dalam pengelolaan manajemen dari segi produksi, pemasaran, keuangan serta pengembangan usaha belum maksimal. Hal ini menyebabkan jumlah pemesanan belum optimal.Permasalahan yang dihadapi oleh pelaku usaha Sade Ayam adalah belum maksimalnya penerapan pengelolaan manajemen (manajemen produksi, manajemen pemasaran, manajemen keuangan) serta pengembangan usaha, yang berdampak pada pemesanan yang belum optimal. Solusi yang ditawarkan adalah pendampingan dan pelatihan dalam pengelolaan manajemen, memotivasi dalam pengembangan usaha, menciptakan strategi dalam produksi dan pemasaranHasil yang diperoleh dari kegiatan pada pelaku usaha sade ayam bahwa pelaku usaha menerapkan pengelolaan dalam bidang manajemen dengan manajemen prosuksi, pemasaran dan keuangan, pelaku usaha termotivasi dalam mengembangan usaha dengan berbagai keunggulan yang dimiliki, sehingga akan berdampak pada peningkatkan angka pemesanan .
Co-Authors Adhi Widyakto Adhi Widyakto Adhi Widyakto Adriyanto, Andhy Tri Ahmad Sahri Romadon Akriana, Fajar Aprih Santoso Asih Niati Ayu Nurafni Octavia Candra Safitri Dian Indriana Tri Lestari DWI MURTINI Edy Suryawardana Laurencia Julia Permatasari Prasongko Maria G Agustine Masine Slahanti Mohammad Sigit Taruna Naini Rizka Amalia Novianto Nugroho Raden Roro Diana Atika Ghozali Ratna Wijayanti Rosyati Rosyati S. Sulistyorini Sulistyorini Sulistyorini Teguh Ariefiantoro Tri Rinawati Yohanes Suhardjo Yulianti