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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Pendidikan Akuntansi dan Keuangan Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Journal of Islamic Monetary Economics and Finance Jurnal Riset Terapan Akuntansi Jurnal Asy-Syukriyyah Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara PROFICIO: Jurnal Pengabdian Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Interdisciplinary Socio-Economic and Community Study Journal of Applied Business, Taxation and Economics Reseach Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Akuntansi dan Keuangan Indonesia JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) e-Jurnal Apresiasi Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Asy-Syukriyyah JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Administrasi Publik
Wuryan Andayani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Brawijaya
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 Mathematics Public Health Social Sciences Other

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The Effect of Environmental, Social and Governance (ESG) Assessment on Firm Value with Profitability as a Mediating Variable Sumarno, Devi Cheilsa; Andayani, Wuryan; Prihatiningtias, Yeney Widya
APMBA (Asia Pacific Management and Business Application) Vol. 12 No. 1 (2023)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2023.012.01.4

Abstract

The development of recent issues regarding the climate change crisis, the impact of environmental damage, social welfare and good governance has forced several companies to adopt new assessment metrics Therefore, this study aims to analyze and examine the effect of ESG valuation on firm value, which is mediated by profitability. This quantitative research used secondary data, and the test used path analysis. The study's results prove that profitability (ROA) can mediate the relationship between ESG assessment and firm value (Tobin's Q). This study concludes that investors still see the value of profitability in considering the company's value in the future due to making investment decisions. This leads to capitalism, which means that investors still have difficulty exploiting the ESG aspect, so they must be assisted by looking at financial performance improvement in selecting companies for making investment decisions in the capital market.
RESEARCH STUDIES IN DIGITAL ACCOUNTING: AN ANALYSIS FROM INCEPTION Indrayani; Eko Ganis Sukoharsono; Wuryan Andayani; Ali Djamhuri
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2477

Abstract

The long-term effects of accounting studies are related to digital accounting. Bibliographic evaluations haven't given much thought to how the literature on digital accounting has developed, nevertheless. A comprehensive summary of the evolution and advancement of the literature on digital accounting, based on the whole citation network, is given by several research reviews. The study investigates three areas: created and shared in research on digital accounting, subjects related to digital accounting covered in research on digital accounting, and qualities of digital accounting do writers in digital accounting research from different nations possess. 84 publications that were published between 2005 and 2023 and found in the Scopus database served as the basis for this bibliometric analysis. These results show that the first publications on digital accounting were books that were indexed by Scopus. These books covered fundamental subjects like accounting software, XBRL (eXtensible Business Reporting Language), and EDI, and they laid the groundwork for the field's subsequent development and dissemination. Despite this, the majority of publications on digital accounting concentrate on the same areas, such as business, management, accounting, computer science and economics, economics, and finance. The most popular subjects are blockchain, information technology, digital economy, accounting systems, accounting information, learning systems, e-learning, and digital technologies.
THE IMPACT OF PSAK 115 (REVENUE RECOGNITION) AND PSAK 116 (LEASES) ON EARNINGS MANAGEMENT Febriyanty, Kartika Setya; Andayani, Wuryan
Jurnal Akuntansi dan Keuangan Indonesia Vol. 23, No. 1
Publisher : UI Scholars Hub

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

Abstract

Background: Earnings management remains a persistent issue due to managerial discretion in accounting standards. To enhance transparency, Indonesia adopted PSAK 115 Revenue from Contracts with Customers and PSAK 116 Leases in 2020. However, empirical evidence regarding their impact on earnings management remains mixed. Method: This study uses secondary data from technology and telecommunications, real estate, and construction companies listed on the Indonesia Stock Exchange (2018–2021). The implementation of PSAK 115 and PSAK 116 is measured using dummy variables, while earnings management is proxied by discretionary accruals. Findings: The results show that PSAK 115 has a negative effect on earnings management. This finding supports previous studies by Napier and Stadler (2020) and Lee and Choi (2024) in the context of Indonesian companies. In contrast, PSAK 116 shows no significant effect on earnings management. Additional testing is conducted and produces consistent results. Conclusion: New revenue recognition standards are more effective in limiting earnings management while new lease recognition standards have no effect on limiting accrual-based earnings management. Novelty/Originality: This study simultaneously examines PSAK 115 and PSAK 116 and distinguishes between lessees and lessors, providing a more comprehensive perspective on accounting standards and earnings management.
The Impact of Audit Fees and Institutional Ownership on Tax Avoidance: The Moderating Role of Good Corporate Governance" Meol, Adelina Manuela; Andayani, Wuryan; Rustam, Akie Rusaktiva
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.902

Abstract

Purpose — This study aims to examine the extent to which corporate governance influences the relationship between audit fees, institutional ownership, and tax avoidance. It seeks to determine whether corporate governance mechanisms act as deterrents or facilitators in tax avoidance. Design/methodology/approach — This study aims to examine the impact of audit fees and institutional ownership on tax avoidance with good corporate governance as a moderating variable in the mining sector of Indonesia. The main focus is to understand how the implementation of tax policies and internal supervision can reduce tax avoidance practices. This study aims to provide insights into the effectiveness of fiscal policies and tax transparency in publicly listed companies in Indonesia in 2020-2023. Finding —  This study uses a quantitative approach with multiple regression analysis. The data used are secondary data obtained from the annual reports and financial statements of mining sector companies listed on the Indonesia Stock Exchange for the period 2020–2023. Tax avoidance is measured using accounting-based methods, and good corporate governance will be tested as a moderating variable affecting the relationship between audit fees, institutional ownership, and tax avoidance. Practical Implication — This study can contribute to reducing tax avoidance practices, which, although legal, still harm government revenue. The findings of this study can serve as recommendations for company management and shareholders to be more compliant in fulfilling their tax obligations and reducing tax avoidance practices that impact the country. This study also provides insights to improve oversight related to tax avoidance practices in the context of fiscal policy. Originality/value — This study examines how audit fees and institutional ownership influence tax avoidance, with good corporate governance moderating the relationship, particularly in high-risk industries like mining in Indonesia.
Persepsi Pegawai Mengenai Pengaruh Kompetensi Pegawai dan Kepuasan Kerja Terhadap Kinerja Organisasi dengan Sistem Pengendalian Intern Pemerintah dan Nilai-Nilai Organisasi Sebagai Variabel Moderasi (Studi pada Direktorat Jenderal Pajak di Lingkungan Kantor Wilayah Jawa Timur I Surabaya) Suryanto, Dedy; Subroto, Bambang; Andayani, Wuryan
Jurnal Ilmiah Administrasi Publik Vol. 3 No. 2 (2017): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2017.003.02.4

Abstract

The purpose of this research is to examine and to provide evidence empirically influence of employees competence, and job satisfaction on organizational performance with government intern control systems and organizational values as moderating variables. Respondents of this study are 245 employees in thirty tax office in East Java I Region. The results show that organizational performance is affected by employees competence and job satisfaction. Other result, improved organizational performance can be achieved better when employees competence and job satisfaction moderated by organizational values. This study also found that organizational performance can be achieved better if employees competence are improved and moderated by government intern control systems, however, organizational performance can’t achieved better, although job satisfaction are improved and moderated by government intern control system.
Pengaruh Pengungkapan Environmental, Social, dan Governance (ESG) terhadap Nilai Perusahaan Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Sarumaha, Sipriana Etlis Anastsya; Andayani, Wuryan
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9550

Abstract

This quantitative study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on the value of consumer goods companies listed on the Indonesia Stock Exchange during the 2021-2024 period. Using purposive sampling, 25 companies were selected as the research sample, resulting in 100 observations. Secondary data in the form of annual reports and sustainability reports were analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that environmental disclosure has no effect on firm value, social disclosure has no effect on firm value, and governance disclosure has no effect on firm value. These findings suggest that ESG information has not been fully considered by investors in their valuation decisions and that sustainability disclosure is still perceived as a short-term cost burden. Therefore, ESG disclosure in the consumer goods sector has not yet been able to provide added value reflected in firm value.
Pengembangan Ekonomi Kreatif Produk Batik Gandusari Melalui Green Marketing Menuju Industri Ramah Lingkungan Pangestuti, Edriana; Andayani, Wuryan; Yuafanedi Arifianto, Endra; Wardhani, Sri; Pangestuti, Endriana; Palupi Prabandari, Sri
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 7 No 1 (2026): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol.7 No 1 (Maret 2026)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v7.i1.3832

Abstract

Batik Nimas Sekarsari, a small business located in Gandusari, Blitar Regency, faces several challenges regarding financial accounting, Cost of Goods Sold (COGS) determination, profit calculation, and financial management. Additionally, the business encounters marketing limitations, with its reach currently restricted to the Blitar Regency area. To address these issues, comprehensive assistance and mentoring were required. The methods employed included training sessions on financial accounting, COGS determination, profit calculation, investment strategies, and financial management. Furthermore, Human Resource (HR) development was enhanced by training the partners in digital catalog creation and Instagram marketing. The results indicate that the utilization of Instagram marketing significantly expanded the business's market reach. Monitoring and evaluation demonstrated that following the training and mentoring sessions, the partner experienced a profit increase of approximately 20%. This Doctoral Service Program (Doktor Mengabdi) contributes to several key areas: 1) Supporting the Sustainable Development Goals (SDGs), specifically "No Poverty," by fostering rural economic independence through batik entrepreneurship; 2) Implementing the Universitas Brawijaya Community Service Strategic Plan (RENSTRA) 2021–2025 concerning Community Empowerment; 3) Strengthening Social and Economic Resilience through MSME development, local economic capacity building, and cultural preservation; 4) Achieving Key Performance Indicator (IKU) 2 by providing students with off-campus experience (recognized as a 4-credit PKM); 5) Fulfilling IKU 3 through lecturers' off-campus activities; and 6) Establishing business management certainty, strengthening product branding, and expanding the reach of eco-friendly green marketing.
DETERMINANTS OF HEAVILY DAMAGED FIXED ASSETS MANAGEMENT SUCCESSFUL MODERATED BY LEADER COMMITMENT Lia Yulianti; Wuryan Andayani; Abdul Ghofar
Jurnal Apresiasi Ekonomi Vol 12, No 3 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i3.824

Abstract

The objective of this research is to examine the effect of human resource (HR) competence, supervision and control, and regulation on successful damaged fixed assets management moderated by leader commitment in central government. The research was conducted at the Ministry of Public Works and Housing (PUPR) with 139 respondents whose selection was carried out with certain criteria or judgmental sampling method. The sample consists of employees who are accustomed to processing damaged fixed assets management so that they are expected to have a good understanding of State-Owned Assets (BMN) management. The data analysis method uses SEM-PLS with the help of the SmartPLS 3.0 program. The results showed that HR competence, supervision and control, and regulation positively affect the successful damaged fixed assets management. Furthermore, leader commitment as a moderating variable cannot strengthen the relationship between HR competence on the successful damaged fixed assets management, weaken the relationship between supervision and control on the successful damaged fixed assets management, but can strengthen the relationship between regulation on the successful damaged fixed assets management.
The Predicted Financial Distress in Indonesian Startups Before And During The Massive Layoffs Phenomenon Using Springate Model Arvianty, Atha Jauza; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.442

Abstract

Indonesia, ranked fifth globally for the number of startups, has experienced rapid growth in its startup ecosystem. However, this expansion faced significant challenges in 2022, marked by widespread layoffs, company closures, and bankruptcies. This research analyzes the financial distress of startup companies listed on the Indonesia Stock Exchange (IDX) during the mass layoffs of 2021 and 2022, using the Springate model. Employing a quantitative approach with purposive sampling, 15 startup companies were selected for analysis. Secondary data from financial reports obtained through the IDX was examined using the Springate model, along with descriptive statistics, normality tests, and the Wilcoxon Signed-Rank Test. The results indicate no significant difference in the financial distress levels of these companies before and during the mass layoffs. The findings suggest that financial distress, as measured by the Springate model, is not a determining factor in the occurrence of mass layoffs. This highlights the need to explore other factors contributing to such workforce reduction.
The Effect Of Environmental Management Accounting And Business Strategy On Environmental Performance Carissa, Davina Salsabilla In'am; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.487

Abstract

Along with increasing environmental challenges and demands for corporate sustainability, industries in the manufacturing sector face pressure to implement environmentally responsible practices. The purpose of this study is to analyze the effect of environmental management accounting and business strategy on environmental performance in manufacturing companies, with green innovation as a moderating variable. This research method uses ordinal logistic regression analysis. The research sample is 32 manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange during the period 2020-2023. The results showed that companies that implement environmental management accounting well tend to have better environmental performance. In addition, companies with high business strategies tend to have better environmental performance. However, if green innovation is applied simultaneously with environmental management accounting and business strategy, it will reduce environmental performance. This is because, there is a decoupling to gain legitimacy from society. Although companies may adopt environmental standards and green innovations but if not implemented effectively, this may result in limited impact on the company's environmental performance.
Co-Authors . Rosidi Abdul Ghofar Abdul Ghofar Akie Rusaktiva Rustam Ali Djamhuri Ali Hamzah Alvin Amiroh Nur Amaliyah Andriani Andriani Anelies Yustisia Anggraini, Rosalina Yuri Ardiniamalia, Utari Arum Prastiwi Arvianty, Atha Jauza Aulia Fuad Rahman Aulia, Faiza Hikma Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bambang Subroto Carissa, Davina Salsabilla In'am Deepa Sayeesha Segara Demas Taufiq Suganda Deuis Fitriani Dipayana, Muhammad Avicinna Dwi Anggraini, Septia Eko Ganis Sukoharsono Endang Mardiati Eris Nanda Mufarikha Erwin Saraswati Eza Gusti Anugerah Fachruddin Nur Fadilatur Romadhan Fajriana, Nadia Fauziah, Aminatul Tanaya Fawwaz, Faiq Muhammad Febriyanty, Kartika Setya Fernandez, Felix Hadi Gina Zahira Gugus Irianto Hariadi, Bambang Harning Priyastuty I Wayan Pradnyantha Wirasedana Ibrahim, Ahmad Dzaky Indrayani Iqbal Lhutfi Iwan Triyuwono Jogiyanto Hartono Kartika Putri Kumalasari Kenneth Nathanael Lia Yulianti Lilik Purwanti Lucy Sri Musmini M. Iswahyudi Made Sudarma Maharani Wuryantoro Mariatul Ulfa Mansyur Marshaninda, Fayyaza Ghania Maylansri, Roro Ayu Melinda Ibrahim Meol, Adelina Manuela Muhammad Ikbal Muhammad Rusydi Aziz Nadia Fajriana Novennia, Rievandra Devita Nur, Fachruddin Palupi Prabandari, Sri Pangestuti, Edriana Pangestuti, Endriana Rachmawati Rachmawati Rahmah, Layla Fatimah Retno Wulandari Reynaldi, Alessandro Rita Sari Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosidi Rosidi Salsabilla, Shafira Saputra, Ahmad Yamin Sari Atmini Sarumaha, Sipriana Etlis Anastsya Septilia Woro Anggini Setiyono Miharjo Sheila Gita Aditya Sidarta, Alphasyah Lazuardy Simamora, Masrowaty Rebecca Siregar, Mercy Irene Christine Sony Warsono Sri Wardhani Sumarno, Devi Cheilsa Supriyadi Supriyadi Suryanto, Dedy Sutrisno T Sutrisno T Sutrisno T Sutrisno T Sutrisno T, Sutrisno T Syafiqah, Intan Syaiful Iqbal Syariati, Namla Elfa Tael Batak, Felicia Andrea Tifani Hestikawati Tri Gunarsih Trisno, Sutrino Unti Ludigdo Utama, Sendy Cipta Wirawan Purwa Yuwana Wulan Retnowati Wuryantoro, Maharani Yanti Nova Lita Simorangkir Yeney Widya Prihatiningtias Yuafanedi Arifianto, Endra Yusifa Pascayanti Yuwana, Wirawan Purwa Yuwana, Wirawan Purwa Zamal, Syahrul