Article Per Year (5 Year)
p-Index From 2021 - 2026
4.49
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT JRB-Jurnal Riset Bisnis JABE (Journal of Applied Business and Economic) JRA: Jurnal Riset Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi JAMMI Interdisciplinary Social Studies INVOICE : JURNAL ILMU AKUNTANSI RELEVAN : Jurnal Riset Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Capacitarea : Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu Jurnal Ilmiah Akuntansi Pancasila (JIAP) Journal Economic Excellence Ibnu Sina Jurnal Multidisiplin Indonesia Jurnal Ar Ro'is Mandalika (Armada) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Edupreneurship; Jurnal Pendidikan Ekonomi
Endang Etty Merawati, Endang Etty
Universitas Pancasila
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
The Effect of Budget Constraints, Internal Control and Financial Technology on Budget Performance at the Ministry of Finance through Financial Behavior as an Intervening Variable Andhika Jefri; Endang Etty Merawati; Zulkifli Zulkifli; Tri Widyastuti
Jurnal Multidisiplin Indonesia Vol. 5 No. 10 (2026): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v5i10.3011

Abstract

Effective management of Indonesia's State Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Negara, APBN) requires systematic performance measurement and evaluation to ensure that allocated funds are utilized efficiently and achieve their intended objectives. However, budget implementation faces various challenges, including budget constraints, which may influence the financial behavior of government financial managers and ultimately affect budget performance. The Ministry of Finance has consistently received favorable budget performance assessments in recent years, making it a relevant setting for examining the factors influencing budget performance. This study aimed to analyze the effects of budget constraints, internal control, and financial technology on budget performance at the Ministry of Finance, with financial behavior as a mediating variable. A descriptive quantitative approach was employed, using primary data collected from 210 employees involved in financial management. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The findings indicated that budget constraints, internal control, and financial technology had positive and significant effects on financial behavior. Budget constraints negatively affected budget performance, whereas internal control and financial technology had positive effects. Furthermore, financial behavior positively influenced budget performance and mediated the relationships between budget constraints, internal control, and financial technology and budget performance. These findings highlighted the importance of effective internal controls, financial technology adoption, and sound financial behavior in improving budget performance.
Pengaruh Pertumbuhan Perusahaan dan Free Cash Flow terhadap Nilai Perusahaan dengan Ios sebagai Moderasi Bramanto Edy Prasetya; Sailendra Sailendra; Endang Etty Merawati
Journal Economic Excellence Ibnu Sina Vol. 4 No. 3 (2026): September: Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v4i3.3950

Abstract

The title of this research is “The Influence of Company Growth and Free Cash Flow on Firm Value with IOS as a Moderating Variable.” This study employed a quantitative method using descriptive statistical analysis techniques, classical assumption tests, coefficient of determination tests, partial hypothesis tests (t-test), simultaneous tests (F-test), and moderation tests (Moderated Regression Analysis/MRA). The data used were secondary data in the form of company financial statements obtained from the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling, resulting in 10 companies with a total of 60 observation data points.  The results of the study indicate that company growth has a positive and significant effect on firm value. Free Cash Flow does not have a significant effect on firm value. Investment Opportunity Set (IOS) has a positive and significant effect on firm value. Simultaneously, company growth, Free Cash Flow, and Investment Opportunity Set (IOS) have a significant effect on firm value. Other findings of the study show that Investment Opportunity Set (IOS) is able to moderate the effect of company growth on firm value and is also able to moderate the effect of Free Cash Flow on firm value. 
Co-Authors Agus S. Irfani Andhika Jefri Ari Kristanto Ari Arien Bambang Purwoko Banu Adjie Nugroho Bramanto Edy Prasetya Busyron Chudlori Cahyo Akbar, Ilham Cindy Anindya Damayanti Darminto, Dwi Prastowo Derriawan Derriawan Derriawan Derriawan, Derriawan Djadang, Syahril Djaddang, Syahril Djali, Hartina Edy Supriyadi Faramia, Rea Kayla Hanna Hanna Hari Widodo Iha Haryani Iha Haryani Hatta Iha Haryani Hatta Iha Haryani Hatta J.M.V. Mulyadi Kantika, Kantika Khairina, Putri Rana Maharsa, Agustinus Guntur Mira Munira Mohammad Ikhsan, Mohammad Munira, Mira Nana Nawasiah Nelyumna Nurdiansyah, Wegig Nurmala Ahmar Nurul Nurul Parenrengi, Sudarmin Putri Nurul Ulfa Sailendra Sailendra Sari, Lola Fitria Setiyadi Putra, Aditiya Ghanang Shinta Budi Astuti Syahril Djadang Syamsul Bahri Syamsul Bahri Tri Widyastuti Vendola Yolanda Widarto Rachbini Wistiani Zebua Yolanda, Vendola Yuki Dwi Darma Zebua, Wistiani Zulkifli Zulkifli