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All Journal AKUNTABILITAS Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan The Accounting Journal of Binaniaga Jurnal Akuntansi International Journal of Supply Chain Management SULUH: Jurnal Abdimas JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Manajemen Bulletin of Counseling and Psychotherapy Open Access Indonesia Journal of Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Open Access Indonesia Journal of Social Sciences JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Umat Media Ilmiah Akuntansi Ranah Research : Journal of Multidisciplinary Research and Development INQUISITIVE: International Journal of Eonomic Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Nusantara Journal of Multidisciplinary Science Jurnal Penelitian Pendidikan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Sistem Informasi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Journal of Law and Humanities Review (JLHR)
Istianingsih Sastrodiharjo, Istianingsih
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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The Impact of Climate Change on Indonesia’s Food Security Strategy Undertaken by Bulog in 2023 Manurung, Gerson; Sastrodiharjo, Istianingsih; Hendayana, Yayan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3204

Abstract

Climate change affects food security because it causes a shift in the rainy or dry season, which greatly affects the pattern and timing of planting food crops. A decrease in agricultural production will trigger an increase in food prices, which in turn will lead to a decrease in household food purchasing power. Bulog, in this case as the party appointed by the government to carry out activities to maintain the Basic Purchase Price for grain, stabilize prices, especially basic prices, distribute rice for social assistance (Bansos) and manage food stocks, has several strategies to overcome this problem. This study aims to identify the impact of climate change on Indonesia's food security strategy undertaken by Bulog in 2023. The research methodology is based on secondary data that includes a literature review of, articles, e-books, open access e-journals, and previous research. The results showed the influence of climate change on the strategy of Bulog in maintaining food security despite declining production by 1) encouraging subsidiaries by Badan Usaha Milik Negara (BUMN) to increase domestic rice production, 2) building 10 rice milling centers, 7 rice processing centers to its logistics, 3) Distribution of rice assistance of 10 kg per month for low-income groups Program, 4) Stabilization of Food Price Supply (Stabilisasi Pasokan Harga Pangan), which supplies more than 1 million tons of rice at a lower price than the market price. The implication of this research is the importance of strategies to increase domestic food production, strengthen food distribution infrastructure, and pay attention to low-income groups in food assistance programs to overcome the impact of climate change on Indonesia's future food security.
The Influence of Personality Competence and Discipline on the Performance of the Teachers Huiser Mangalindung, Giovani; Sastrodiharjo, Istianingsih
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3205

Abstract

The purpose of this study is to investigate the influence of personality competence and discipline on the performance of the teachers. The problem studied is the teacher performance. This studies examines the effect of personality competence and discipline on the performance teachers. The methods used are qualitative and based on literature and library reseacrh approaches. Theoretical and historical analyses are used to understand personality competence and discipline. The implication of this study provide results that principals as teacher must be able to provide examples of discipline to students accompanied by communication that can lead to compliance. The principal includes his student for personality training to improve knowledge, skills, and attitudes to be able to carry out task and positions based on the personality needed by a student.
The Role of the Green Economy as a Strategy for Improvement Economic Recovery and Multilateral Rahmadani, Meira; Sastrodiharjo, Istianingsih; Hendayana, Yayan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3207

Abstract

The economic development has the potential to cause negative impacts on theenvironment. Environmental problems that occur urge policies to implement green economy as the most urgent and effective environmental management tool. Methodologically, conceptualizing, implementing, and critiquing the creation of a green economy paradigm towards society leads to the challenge of a global strategy that has the goal of sustainability, poverty alleviation, and inclusion of vulnerable social sectors. The influence of the green economy on the sustainability of life is still in the context of grahita.  The purpose of this research is to determine the effect of the green economy on economic recovery and multilateral problems. Research objects in online libraries, Google Scholar, Mendeley and other academic online media. The research method with the research library comes from e-books and open access e-journals. The results of the study reveal that the application of a green economy is capable of driving national economic recovery as well as problems in the multilateral sector. In order for a green economy to be realized for the country, policy makers must be supported by various parties so that a sustainable green economy is formed. A green economy also contributes to maintaining a healthy environment and shaping ecosystems appropriately for present and future generations.
Pengaruh Transparansi, Akuntabilitas Organisasi Dan Kualitas Laporan Keuangan Terhadap Nilai Capaian Kinerja Pelaksanaan Anggaran Pada Kementerian : (Studi Empiris Kementerian / Lembaga di Lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV Periode 2020 - 2022) Ratnasari, Dewi; Sastrodiharjo, Istianingsih; Rely, Gilbert
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.43

Abstract

Abstrak : Penelitian ini memberikan pemahaman tentang pengaruh transparansi, akuntabilitas organisasi, dan kualitas laporan keuangan terhadap nilai capaian kinerja pelaksanaan anggaran pada kementerian/lembaga di lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV periode 2020-2022.   Tujuan : Penelitian ini bertujuan mengevaluasi pengaruh transparansi, akuntabilitas organisasi, dan kualitas laporan keuangan terhadap nilai capaian kinerja pelaksanaan anggaran pada kementerian/lembaga di lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV periode 2020-2022.   Metodologi : Metode yang digunakan adalah pengumpulan data secara dokumentasi dan olah data menggunakan analisis regresi linear berganda.   Hasil penelitian : asilnya menunjukkan bahwa transparansi dan akuntabilitas berpengaruh signifikan terhadap capaian nilai kinerja anggaran, sedangkan kualitas laporan keuangan tidak berpengaruh signifikan.
Pengaruh Beban Pajak Profitabilitas Dan Leverage Terhadap Keputusan Transfer Pricing Dengan Mekanisme Bonus Sebagai Variabel Intervening Baiti, Nurul; Sastrodiharjo, Istianingsih; Rely, Gilbert
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.49

Abstract

Tujuan : Tujuan dari penelitian ini adalah untuk mengkaji pengaruh tiga variabel eksogen (Tax Expute, Profitability, Leverage), satu variabel endogen (Transfer Pricing), dan satu variabel mediasi (Bonus Mechanism) pada perusahaan pertambangan yang diperdagangkan secara publik di Bursa Efek Indonesia (BEI) dalam jangka waktu 2018-2022.   Metodologi : Metodologi penelitian yang diterapkan dalam penelitian ini melibatkan pemanfaatan Analisis Jalur melalui perangkat lunak SPSS versi 25.0.   Hasil penelitian : Biaya Pajak tidak mempengaruhi keputusan terkait dengan transfer pricing dan mekanisme bonus, sedangkan Profitabilitas menunjukkan pengaruh yang menguntungkan pada Mekanisme Bonus tetapi tidak mempengaruhi transfer pricing. Selain itu, Leverage menunjukkan korelasi positif dengan Mekanisme Bonus tetapi tidak mempengaruhi harga transfer. Selain itu, Mekanisme Bonus ditemukan tidak berpengaruh pada transfer pricing. Disimpulkan bahwa mekanisme bonus tidak secara signifikan mempengaruhi harga transfer dalam perusahaan manufaktur. Temuan ini mengusulkan bahwa dampak mekanisme bonus dapat bervariasi berdasarkan konteks spesifik dan atribut perusahaan.
Pengaruh Profitabilitas, Pengungkapan Tanggung Jawab Sosial Perusahaan dan Ukuran Perusahaan terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Simbolon, Agustina Yohana; Sastrodiharjo, Istianingsih; Husadha, Cahyadi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 7 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/p75hht81

Abstract

This study aims to test the Influence of Profitability, Corporate Social Responsibility Disclosure, and Company Size on Company Value. The population in this study is all banking sector companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study are Company Value as a dependent variable; Profitability, Corporate Social Responsibility Disclosure, and Company Size as independent variables. The sampling technique used was the purposive sampling method and 140 data samples were obtained. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Test and Hypothesis Test. The results of the study show that Profitability, Corporate Social Responsibility Disclosure, and Company Size have an effect on Company Value. The results of this literature review article are: 1) Profitability affects Company Value; 2) Corporate Social Responsibility Disclosure affects Company Value; and 3) Company Size affects Company Value.
Pengaruh Spesialisasi Auditor, Opini Audit, dan Pergantian Auditor Terhadap Audit Delay: Studi Empiris pada Emiten Sektor Transportasi dan Logistik Tahun 2020-2023 Bella Nugraheni; Istianingsih Sastrodiharjo; Aloysius Harry Mukti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i2.1246

Abstract

This research aims to examie auditor spelization, audit opinion,auditor switching on audit delay. The population in this research is emiten sector transportation and logistic Stock Exchange 2020-2023. The variables used in this research are Audit Delay as the dependent variable; Auditor Spelization, Audit Opinion, And Auditor Switching as the independent variable. The sampling technique used was the purposive sampling method and a sample of 23 companies and 91 sample. The analysis methods usedare Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The research result show that Auditor Spelization has a negative effect on Audit Delay. Audit Opinion has a negative effect on Audit Delay. Auditor Switching has a positive effect on Audit Delay.
Religiosity as an Ethical Infrastructure for Preventing Fraud in Digital Business: Integrating Interfaith, Legal, and Forensic Accounting Perspectives Robertus Suraji; Lintang Putri Estiarto; Istianingsih Sastrodiharjo
Journal of Law and Humanities Review Vol. 1 No. 2 (2025): Journal of Law an Humanities Review (January 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlhr.v1i2.739

Abstract

Digital business expands access and efficiency while simultaneously creating new opportunities for fraud through platform opacity, automated decisions, data asymmetry, and cross-border transactions. Existing studies commonly examine religiosity, legal compliance, digital governance, and forensic accounting separately, leaving their complementary relationship underdeveloped. This article aims to formulate an inclusive ethical governance model that positions religiosity as an internal moral infrastructure and combines it with law, organizational controls, and digital forensic accounting. An integrative literature review and normative juridical analysis were applied to recent scholarly works, professional standards, and Indonesian regulations, supported by foundational behavioral theories. The synthesis shows that intrinsic and inclusive religiosity can strengthen moral awareness and inhibit fraud rationalization, but symbolic religiosity cannot substitute for enforceable controls. Effective prevention requires the simultaneous operation of value internalization, accountable digital governance, privacy-respecting analytics, protected reporting channels, and evidence-preserving investigation procedures. The article proposes the Religious Integrity–Forensic Accounting in Digital Ecosystems model, which links moral prevention, structural constraint, technological detection, and corrective response. Its novelty lies in treating religiosity neither as a ceremonial variable nor a stand-alone control, but as one component of a pluralistic, rights-based, and auditable anti-fraud architecture.
Pengaruh Financial Distress, Ukuran KAP, dan Opini Audit terhadap Audit Report Lag Moudy Aldasari Putri; Istianingsih Sastrodiharjo; Aloysius Harry Mukti
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Financial Distress, Ukuran Kantor Akuntan Publik (KAP), dan Opini Audit terhadap Audit Report Lag pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2022–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dan laporan auditor independen yang diperoleh dari Bursa Efek Indonesia, serta data jumlah partner Kantor Akuntan Publik dari Direktori Akuntan Publik IAPI. Teknik pengambilan sampel menggunakan metode purposive sampling dan dianalisis menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics versi 26. Hasil penelitian menunjukkan bahwa Financial Distress tidak berpengaruh terhadap Audit Report Lag, sedangkan Ukuran KAP dan Opini Audit masing-masing berpengaruh negatif terhadap Audit Report Lag. Temuan ini mengindikasikan bahwa kapasitas operasional Kantor Akuntan Publik yang tercermin dari jumlah partner serta jenis opini yang diterima perusahaan menjadi faktor yang lebih menentukan ketepatan waktu penyelesaian audit dibandingkan kondisi tekanan keuangan perusahaan.
Kolaborasi Kompetensi SDM, Teknologi Informasi, dan Pengaruh Kelembagaan terhadap Efektivitas Manajemen Proyek Pembangunan Perkotaan R Wisnu Prio Pamungkas; Tri Widyastuti; Istianingsih Sastrodiharjo
Nusantara Journal of Multidisciplinary Science Vol. 1 No. 12 (2024): NJMS - Juli 2024
Publisher : PT. Inovasi Teknologi Komputer

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kolaborasi antara kompetensi Sumber Daya Manusia (SDM), teknologi informasi, dan kelembagaan terhadap efektivitas manajemen proyek pembangunan perkotaan di Indonesia. Metode yang digunakan dalam penelitian ini adalah Literatur Review Sistematis, dengan pengumpulan data dari sumber-sumber akademik seperti Google Scholar dan Scopus, serta analisis data menggunakan Mendeley. Hasil penelitian menunjukkan bahwa kompetensi SDM, implementasi teknologi informasi, dan dukungan kelembagaan memiliki pengaruh signifikan terhadap efektivitas manajemen proyek. Sinergi antara ketiga variabel ini dapat meningkatkan kinerja proyek secara keseluruhan dan memastikan proyek pembangunan perkotaan berjalan dengan efisien dan efektif Kata Kunci: Kompetensi SDM, Teknologi Informasi, Kelembagaan, Manajemen Proyek, Pembangunan Perkotaan
Co-Authors Adelina Suryati Adelina Suryati Aditya Riyadi, Dimas Agung Setiawan Ake Wihadanto Alnasvi, Dalfian Aloysius Harry Mukti Andrian Andrian Andrian Andrian Arfan Ikhsan, Arfan Arif Pujianto Aulia, Ismiani Baiti, Nurul Bella Nugraheni Cahyadi Husadha Dani Pramesti Setiowati Dewi Ratnasari Dharmanto, Agus Dian Sudiantini Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fried Sinlae Handayani, Milda Hapzi Ali Hariyanto, Oda I.B Haryanto , Raden Achmad Huiser Mangalindung, Giovani I Putu Sutama Idel Eprianto Indra Sulistiana, Indra Kamilah Sa’diah Kardinah Indrianna Meutia Kardinah Indrianna Meutia Kisno Kisno Kisno Kisno Lintang Putri Estiarto Maidani, Maidani Manurung, Gerson Marinda, Nera Maulana Ibrahim, Afif Moudy Aldasari Putri Mukti, Aloysius Harry Narpati, Bintang Ni Nyoman Sawitri Nurjanah Nurjanah Oda I.B Hariyanto Pangaribuan, David Parno Prasetyo, Ery Teguh Pratiwi Nila Sari Primadi Candra Susanto Qibtiyana, Mariyatul R Wisnu Prio Pamungkas Raden Achmad Haryanto Rahmadani, Meira Rely, Gilbert Restu Cinthya Ayu Riyad Goza Rahmat Robertus Suraji Rossa, Elia Saputra Hasibuan, Edi Sari , Pratiwi Nila Setiowati, Dani Pramesti Setyo Hari Wijanto Simbolon, Agustina Yohana SUGENG SUROSO, SUGENG Titania Febiola Tri Widyastuti Utama, Bryan Pramudya Waluyo, Ponco Wastam Wahyu Hidayat Wiwik Utami Yayan Hendayana Yoganingsih, Tutiek Zen, Agustian