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All Journal Owner : Riset dan Jurnal Akuntansi The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Applied Accounting and Management Review Journal of Multidisciplinary Sustainability Asean Islamic Studies in the World Oikonomia : Journal of Management Economics and Accounting Journal Markcount Finance
Widasari, Ela
STIE La Tansa Mashiro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Kinerja Keuangan Perusahaan Konsumen Primer: Pengaruh Good Corporate Governance, Manajemen Laba, dan Moderasi Ukuran Perusahaan Ririn Rahmayani; Ela Widasari; Sri Intan Purnama
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3469

Abstract

This study aims to examine the effects of Good Corporate Governance (GCG), proxied by independent commissioners, audit committees, and managerial ownership, as well as earnings management, on financial performance, with firm size serving as a moderating variable. A causal associative quantitative approach was employed using secondary data obtained from the financial statements of primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected through purposive sampling, resulting in 130 observations from 26 companies. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13 software. The findings indicate that independent commissioners do not have a significant effect on corporate financial performance. In contrast, audit committees, managerial ownership, and earnings management have significant effects on financial performance. Furthermore, firm size is found to moderate only the relationship between audit committees and financial performance, while it does not moderate the relationships between independent commissioners, managerial ownership, or earnings management and financial performance. These findings suggest that the effectiveness of internal governance mechanisms and the quality of corporate governance implementation play a crucial role in maintaining the financial performance of primary consumer sector companies amid the economic dynamics of the post-COVID-19 pandemic.
Pengaruh Cash Holding, Nilai Perusahaan, dan Leverage terhadap Income Smoothing dengan Ukuran Perusahaan sebagai Variabel Moderasi Dinda Agustin; Ela Widasari; Firda Mufidah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3527

Abstract

This study aims to analyze the effect of cash holdings, firm value, and leverage on income smoothing, with firm size as a moderating variable in the property and real estate sector listed on the Indonesia Stock Exchange for the 2020–2024 period. The study employed a quantitative approach with purposive sampling, resulting in 34 companies with a total of 170 observations. Data analysis was conducted using logistic regression and Moderated Regression Analysis (MRA). The results showed that cash holdings had a positive and significant effect on income smoothing, while leverage had a negative and significant effect on income smoothing. Meanwhile, firm value, proxied by Price to Book Value (PBV), did not have a significant effect on income smoothing. Moderation testing showed that firm size moderated the relationship between cash holdings and leverage on income smoothing, but not the relationship between firm value and income smoothing. These findings indicate that post-pandemic conditions in the property sector have led to liquidity pressures and creditor oversight becoming important factors influencing management behavior in implementing income smoothing practices. This study contributes to the development of literature related to the determinants of income smoothing in the property and real estate sector in Indonesia.  
COMPANY SIZE AS A MODERATING VARIABLE OF THE INFLUENCE OF GREEN INNOVATION, ECO-EFFICIENCY, AND ENVIRONMENTAL PERFORMANCE ON CORPORATE VALUE. THE IMPACT OF GREEN INNOVATION, ECO-EFFICIENCY, AND ENVIRONMENTAL PERFORMANCE ON CORPORATE VALUE: THE MODERATING Alya Yuliandari; Ela Widasari; Firda Mufidah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 4 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research seeks to examine how Green Innovation, Eco-Efficiency, and Environmental Performance shape Firm Value, with Firm Size functioning as a moderating variable. The population for this study consists of companies listed on the Indonesia Stock Exchange, with a selected sample of 100 observations. The data analysis methods employed include descriptive statistics and Moderated Regression Analysis (MRA). The results indicate that the constructed regression model meets the criteria for model validity with an Adjusted R-Square value of 27.3%. Empirical findings suggest that Firm Size significantly moderates the relationship by strengthening the positive effects of Green Innovation and Eco-Efficiency on Firm Value. However, Firm Size was found not to moderate the relationship between Environmental Performance and Firm Value. The conclusion of this study indicates that investors tend to place a higher value on green innovation and eco-efficiency in large-scale companies, while environmental performance is viewed as a standard obligation that is not influenced by firm size in the formation of market value.
THE EFFECT OF SALES GROWTH AND COMPANY SIZE ON PROFITABILITY WITH COMPANY EFFICIENCY AS A MODERATOR Novia; Ela Widasari; Siti Mudawanah
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7544

Abstract

This study examines the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the post-pandemic recovery period of 2021–2025. This study aims to analyze the effect of sales growth and company size on profitability, and examine the moderating role of company efficiency. This study uses an associative quantitative design with secondary data in the form of panel data from 21 companies selected through a purposive sampling technique. The data were analyzed using EViews 13 with Fixed Effects and Moderated Regression Analysis (MRA) models. The results show that sales growth has no significant effect on profitability, while company size has a positive and significant effect on profitability. Furthermore, company efficiency is unable to moderate the effect of sales growth or company size on profitability. These findings indicate that company scale is a key factor in determining profitability, while increasing sales without being accompanied by cost control does not guarantee improved financial performance.
Financial Management Practices in SMEs: Challenges and Solutions Ela Widasari; Paniran Paniran; Furniawan Furniawan; Firda Mufidah
Journal of Multidisciplinary Sustainability Asean Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v1i4.1520

Abstract

Background. Small and medium-sized enterprises (SMEs) are essential to economic growth and job creation but face unique financial management challenges that can impede their sustainability and growth. Limited access to capital, insufficient financial planning, and inadequate accounting skills are among the main obstacles hindering SMEs' financial success. Purpose. This study aims to identify the primary challenges in financial management practices among SMEs and to propose solutions that can enhance their financial stability and growth potential. Method. A mixed-methods approach was used in this research, combining quantitative data from SMEs' financial performance metrics with qualitative insights from interviews with SME owners and financial managers. Financial metrics provided an overview of common problem areas, while interviews gave a deeper understanding of the practical challenges SMEs encounter. Results. The findings indicate that SMEs commonly struggle with cash flow management, budgeting, and accessing credit, which undermines their operational efficiency and resilience. Additionally, limited financial literacy among SME managers further exacerbates these challenges, often leading to ineffective financial decision-making. Conclusion. The study concludes that targeted training in financial literacy, better access to funding options, and support for implementing accounting systems can significantly improve the financial health of SMEs. Policy implications suggest that collaboration between government bodies and financial institutions is crucial to develop tailored financial solutions, focusing on accessible financing and financial education. These strategies could empower SMEs to overcome financial challenges, strengthening the SME sector’s role in the economy.
Challenges and Opportunities for Implementing IFRS Standards Globally Misrofingah Misrofingah; Ela Widasari; Rudiyanto Rudiyanto; Hanifah Hanifah; Herlina Herlina
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1290

Abstract

Globally, the implementation of International Financial Reporting Standards (IFRS) offers many opportunities and challenges. Although IFRS standards aim to increase transparency and consistency in financial reporting worldwide, their implementation faces many challenges. One of the main challenges is differences in existing national accounting systems, which often require major adjustments to meet IFRS standards. Infrastructure and training readiness are additional issues. Many businesses, especially in developing countries, face difficulties in adopting the necessary technology and training staff to comply with IFRS standards.  However, opportunities to improve the quality of financial reporting also arise as a result of implementing IFRS. To increase the credibility of financial reports and make it easier to compare company performance around the world, IFRS standards provide a more standardized and transparent framework. In addition, IFRS adoption can encourage regulatory harmonization and increase market efficiency by reducing differences in financial reporting between countries. Overall, although there are significant obstacles to the global adoption of IFRS standards, the benefits of transparency, credibility and market efficiency that they offer cannot be ignored.
Co-Authors Alya Yuliandari Dewi, Susana Dinda Agustin Evi Yanti Firda Mufidah Firmansyah Firmansyah Furniawan, Furniawan Hanifah, Hanifah Herlina Herlina Intan Purnama, Sri Mamah Mamah Mega Furwanti Misrofingah Misrofingah Muhammad Hasyim Ashari Novia Nunayati Nunayati Nurhaini Nurhaini Paniran Paniran Ria Lusiana Ririn Rahmayani Rudiyanto, Rudiyanto Seli Apriyanti Siti Mudawanah Sumartono Sumartono Umarudin Kurniawan Vera Faridoh