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All Journal PROSIDING SEMINAR NASIONAL KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) JURNAL MITRA SWARA GANESHA Jurnal Counsellia Jurnal Akuntansi dan Pajak Taman Cendekia : Jurnal Pendidikan Ke-SD-an Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Bening : Belajar Bimbingan Dan Konseling YUME : Journal of Management Jurnal Sastra dan Budaya Dinamika Journal Of Management Science (JMAS) ACITYA Journal of Teaching & Education INTERACTION: Jurnal Pendidikan Bahasa Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Spirit Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) G-Couns: Jurnal Bimbingan dan Konseling Economics and Digital Business Review COUNSENESIA Indonesian Journal of Guidance and Counseling Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Computer, Electronic, and Telecommunication (COMPLETE) GANESHA: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Abdi Psikonomi Journal of Mechanical Engineering, Science, and Innovation Prosiding Seminar Nasional Teknik Elektro, Sistem Informasi, dan Teknik Informatika (SNESTIK) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Majapahit Journal of Islamic Finance dan Management Metathesis: Journal of English Language, Literature, and Teaching Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal SUBSERVE: Community Service and Empowerment Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Conference Proceedings International Conference on Education Innovation and Social Science JER Journal of Ekonomics, Finance, and Management Studies IJoEd: Indonesian Journal on Education Atestasi : Jurnal Ilmiah Akuntansi INTERACTION: Jurnal Pendidikan Bahasa JURNAL ILMIAH MITRA SWARA GANESHA: PENELITIAN PENDIDIKAN DAN PENGAJARAN
Eny Kusumawati
Universitas Tunas Pembangunan Surakarta
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Minat Penggunaan Sistem Pembayaran Shopeepay Sebagai Dompet Digital Ayu Fitriawibowo, Winda; Kusumawati, Eny
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8411

Abstract

Shopeepay adalah fitur layanan uang elektronik yang dapat digunakan sebagai metode pembayaran online maupun offline. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemanfaatan, persepsi kemudahan, persepsi kepercayaan, dan persepsi new normal life terhadap minat penggunaan Shopeepay pada mahasiswa aktif Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta tahun angkatan 2019. Teknik pengambilan sampel menggunakan purposive sampling. Sebanyak 110 mahasiswa telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian memberikan bukti empiris bahwa persepsi kemudahan, persepsi kepercayaan, dan persepsi new normal life berpengaruh terhadap minat penggunaan ShopeePay. Sedangkan persepsi kemanfaatn tidak berpengaruh terhadap minat penggunaan ShopeePay.
Pengaruh Ukuran Pemerintah Daerah, Tingkat Kekayaan Daerah, Tingkat Ketergantungan Pada Pusat, Pertumbuhan Ekonomi, dan Temuan Audit BPK Terhadap Kinerja Keuangan Pemerintah Daerah Aziz, Adnan Abdul; Kusumawati, Eny
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8734

Abstract

Pemerintah berkewajiban memberikan infromasi terkait keuangan pemerintah daerah secara transparan kepada masyarakat, agar masyarakat dapat memberikan penilaian terhadap kinerja keuangan pemerintah daerah yang dapat menjadi evaluasi bagi pemerintah daerah. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran pemerintah daerah, tingkat kekayaan daerah, tingkat ketergantungan pada pusat, Pertumbuhan Ekonomi dan temuan audit BPK terhadap kinerja keuangan pemerintah daerah pada Kabupaten/Kota di Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta tahun 2020-2022. Jumlah populasi sebanyak 40 Kabupaten/Kota dengan 120 observasi. Peneliti menggunakan analisis regresi linier berganda. Hasil penelitian ini adalah variabel tingkat ketergantungan pada pusat berpengaruh terhadap kinerja keuangan pemerintah daerah, sedangkan variabel ukuran pemerintah daerah, tingkat kekayaan daerah, pertumbuhan ekonomi, dan temuan audit BPK tidak berpengaruh terhadap kinerja keuangan pemerintah daerah.
Pengaruh Leverage, Tingkat Kekayaan Daerah, Tingkat Ketergantungan pada Pusat, Temuan Audit BPK, Pendapatan Pajak Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Tiara Sedek, Sefhvira Chilly Bella; Kusumawati, Eny
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8961

Abstract

Pemerintah berkewajiban memberikan informasi terkait keuangan pemerintah daerah secara transparan kepada masyarakat, agar masyarakat dapat memberikan penilaian terhadap kinerja keuangan pemerintah daerah yang dapat menjadi evaluasi bagi pemerintah daerah. Penelitian ini bertujuan untuk mengetahui pengaruh leverage, tingkat kekayaan daerah, tingkat ketergantungan pada pusat, temuan audit BPK, dan pendapatan pajak daerah terhadap kinerja keuangan pemerintah daerah pada Kabupaten/Kota di Provinsi Jawa Tengah dan Jawa Timur tahun 2017-2020. Jumlah populasi sebanyak 73 Kabupaten/Kota dengan 292 observasi. Peneliti menggunakan analisis regresi linier berganda. Hasil penelitian ini adalah variabel tingkat ketergantungan pada pusat dan temuan audit BPK berpengaruh terhadap kinerja keuangan pemerintah daerah, sedangkan variabel leverage, tingkat kekayaan daerah, dan pendapatan pajak daerah tidak berpengaruh terhadap kinerja keuangan pemerintah daerah.
Leverage, Profitability, Environmental Performance, ISO 14001 Certification, and Public Ownership of Environmental Disclosure Wati, Afifah Rachma; Kusumawati, Eny
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.379

Abstract

This study analyzes the influence of leverage, profitability, ISO 14001 certification, environmental performance, and public ownership on environmental disclosure among non-financial companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, 177 companies were selected, and the data were analyzed through multiple linear regression after passing classical assumption tests. The results show that environmental performance and public ownership significantly affect environmental disclosure, suggesting that firms with stronger environmental practices and wider public ownership are more inclined to disclose environmental information, possibly due to higher transparency demands and accountability pressures. However, leverage, profitability, and ISO 14001 certification do not significantly influence disclosure, indicating that internal financial metrics and formal certifications may not directly drive transparency in this context. This raises the need for further exploration of why these variables lack significance, potentially involving the nature of ISO implementation or varying stakeholder expectations. The study is limited by its focus on firm-level factors and does not incorporate external drivers such as regulatory requirements or industry pressures, which may also shape disclosure practices. Future research should integrate these broader contextual elements to gain a more comprehensive understanding of environmental disclosure determinants in emerging economies like Indonesia.
The Effect of Profitability, Leverage, Sales Growth, Independent Commissioners, and Institutional Ownership on Tax Avoidance: Pengaruh Profitabilitas, Leverage, Sales Growth, Komisaris Independen, dan Kepemilikan Institusional terhadap Tax Avoidance Agustiana, Sabila Dwi; Kusumawati, Eny
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.192

Abstract

The still high cases of tax avoidance in Indonesia, prompting the need to identify the factors that affect tax avoidance. This study aims to determine and analyze the effect of profitability, leverage, sales growth, independent commissioners, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research was designed using quantitative methods. The data used in this study were obtained from the website www.idx.co.id and the company's financial statements. The sampling technique used purposive sampling and obtained as many as 49 companies for each year. The total sample used is 245 and the data outlier is 41 so that the total sample is 204 during the 5-year observation period. The collected sample data was then tested for hypotheses using the method of multiple linear regression analysis, and statistical test analysis. The test results show that the profitability variable has a significant effect on tax avoidance. While the variables of leverage, sales growth, independent commissioners, and institutional ownership have no significant effect on tax avoidance.
The influence of leverage, company size, audit committee, free cash flow, and managerial ownership on earnings management Wulandari, Riska Tri; Kusumawati, Eny
Junal Ilmu Manajemen Vol 7 No 3 (2024): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i3.535

Abstract

This research analyzes the influence of leverage, firm size, audit committee, free cash flow, and managerial ownership on earnings management, which is the objective of this study. The sample selection method uses purposive sampling techniques on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The sample consists of 130 companies with a total of 390 data points. The data analysis technique used is multiple linear regression with SPSS version 25. The results of the study provide empirical evidence that firm size and managerial ownership affect earnings management, while leverage, audit committee, and free cash flow do not affect earnings management.
PENGARUH LEVERAGE, FINANCIAL DISTRESS, TAX PLANING, PROFITABILITY DAN INSTITUSIONAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT Anshari, Rashif Yahya; Kusumawati, Eny
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

Abstract

Earnings management is a management effort to smooth profits by maximizing or minimizing profits, including smoothing profits in accordance with the intention of management's personal interests. This research aims to analyze the influence of leverage, financial distress, tax planning, profitability, and institutional ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 222 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that financial distress and profitability effects earnings management. Meanwhile, leverage, tax planning and institutional ownership do not effect on earnings management.
Pengaruh Company Growth, Komite Audit, Komisaris Independen, Cash Flow, dan Dividend Payout Ratio Terhadap Konservatisme Akuntansi Lielin Nidya Alvira; Eny Kusumawati
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.607

Abstract

Conservatism is the principle of prudence in financial reporting where companies do not immediately recognize and measure asets and profits but immediately recognize losses and debts that may occur. This study aims to analyze the effect of company growth, audit committee, independen commissioners, cash flow, dividend payout ratio on accounting conservatism in non-financial companies listed on the Indonesian stock exchange for the period 2020-2022. The sampling technique used in this study was purposive sampling. A total of 273 companies that have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of the study provide empirical evidence that the audit committee, independen commissioners, and dividend payout ratio affect accounting conservatism. While company growth and cash flow have no effect on accounting conservatism.
Impact of Embedded Pipe Configuration in Phase Change Material on Photovoltaic Cooling Diana, Lohdy; Aziz, Abdul; Safitra, Arrad Ghani; Pratilastiarso, Joke; Kusumawati, Eny
Journal of Mechanical Engineering, Science, and Innovation Vol 5, No 2 (2025): (October)
Publisher : Mechanical Engineering Department - Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jmesi.2025.v5i2.8177

Abstract

The photovoltaic as a solar power plant is increasingly widespread as renewable energy. However, high photovoltaic surface temperatures can reduce performance in generating electricity. Based on these problems, a photovoltaic cooling system is needed. This research aims to produce effective photovoltaic cooling by planting pipes that carry cold fluid embedded in Phase Change Material. The experimental research used solar simulator, there are three variations of pipe configuration, including: parallel, serpentine, and circular. The photovoltaic used in this research has a specification of 50WP. This study examines the effect of various cooling pipe configurations on thermal performance, output power, and the reduction of photovoltaic temperature. The results show the serpentine pipe configuration exhibits the highest thermal efficiency initially but declines drastically over time, while the circular pipe design demonstrates the best long-term stability and efficiency. Specifically, the circular pipe variation effectively reduces the photovoltaic surface temperature, maintaining the lowest temperature of around 42°C at the 80th minute, compared to higher peak temperatures in the unmodified variation 67°C, serpentine 50°C, and parallel 45°C. Overall, the circular pipe design is identified as the most effective cooling method for maintaining low surface temperatures and ensuring stable performance in photovoltaic panels.
Pengaruh Konseling Kelompok Dengan Teknik Self Control Untuk Mengurangi Perilaku Menyontek Siswa Saat Ujian Di SMP Negeri 5 Karanganyar Kusumawati, Eny
G-Couns: Jurnal Bimbingan dan Konseling Vol. 8 No. 3 (2024): Agustus 2024. G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/gcouns.v8i3.5745

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh layanan konseling kelompok teknik self control untuk mengurangi perilaku siswa saat ujian. Metode penelitian ini merupakan jenis eksperimen dan menggunakan one group pre-test post-test design dengan populasi penelitian yaitu siswa siswa kelas VIII F SMP Negeri 5 Karanganyar. dan penarikan sampel dilakukan dengan purposive sampling yang berjumlah 6 siswa. Teknik pengumpulan data dengan melakukan wawancara, angket (kuisioner), dan observasi. Analisis data yang dilakukan menggunakan Analisis Paired Sampel t-Test. Hasil dari penelitian ini adalah pelaksanaaan layanan konseling kelompok teknik self control dapat mengurangi perilaku menyontek siswa saat ujian. Hal ini dibuktikan berdasarkan analisis uji t (paired sample t-test) diperoleh bahwa thitung lebih besar dari ttabel yaitu 14.029 > 2.0150 dan Sig. (2- tailed) = 0,000 < 0,05. Hasil tersebut disimpulkan bahwa hipotesis Ho ditolak dan Ha diterima, pernyataan tersebut dapat dikatakan bahwa ada pengaruh layanan konseling kelompok teknik self control untuk mengurangi perilaku menyontek siswa kelas VIII F SMP Negeri 5 Karanganyar. Kata kunci : konseling kelompok, teknik self control, perilaku menyontek
Co-Authors Abdul Aziz Adella Anindya Putri Mahardika Adinda Ayu Lestari, Adinda Ayu Adityarini, Hepy Adityarini Affiyani Pramono Agus Endro Suwarno Agusalim, Imam Dui Agustiana, Sabila Dwi Ahmad Mardalis, Ahmad Alfonsus Rama Wijaya Amalo, Elizabeth Anggraeni Andania, Ruqoyyah Amilia Andika, Alfiyyah Fitri Anggraeni, Iis Arista Anisa Olinda Hanum Anistya Dhifa Pratitasari Anshari, Rashif Yahya Arafah, Febriana Arin Dwi Wulandari Arnindya, Fanisa Diva Arrad Ghani Safitra Astuti, Anita Dewi Ayu Fitriawibowo, Winda Aziz, Adnan Abdul Chasana, Okti Fairuzani Putri Damha, Maulidino Darojah, Zaqiatud Devita Ajeng Pandu Dewi, Gita Primadhany Mutiara Diana Dewi Wahyunigsih Diana Dewi Wahyuningsih Diana, Lohdy Dinar Mahdalena Leksana 1 Diparma, Shafira Hakim Dara Dono Suko Eko Sugiyanto Elizabeth Anggraeni Amalo Endah Rahmawati Enisa Indriya Safitri Enisa Indriyya Safitri Erik Teguh Rakoso Erma Setiawati Eskasari Putri Fajar Agus P Febrianto, Rokhmat Febriyanti, Amanda Fitriana, Dina Hanifah Irma Nur Aini Hermawan Rizky Wibowo Hidayati, Diyah Nur Ifvananto, Faiz Imam Dui Agusalim Imam Setyo Nugroho Indah Lestari Indra Adji Sulistijono Irawan, Abhinawajawi Wijaya Muhammad Islami, Rona Izul Kamajaya, Bias Karlina Dwi Jayanti Kartika Sandra Kristiani, Lia Lielin Nidya Alvira Muhammad Faisal Arbain Muhammad Farhan Fadhlurrohman Muhammad Ihsan Budi Santoso Muhammad Zainul Yakin Nawang Ramandani Nevada, Feronica Shera Nida Hanifah Nidya Alvira, Lielin Ningtyas, Iftitha Ismi Nisa Nurharjanti, Nashirotun Novita Sari , Deviana Nurisma, Radina Anggun Permata Dewi , Indah Pertiwi, Lulu Kusuma Prasetyani, Meiliana Pratilastiarso, Joke Prayuda, Gading Adi Yoga Putri, Nurul Musbitah Pramuditya Putri, Widya Aprilya Radina Anggun Nurisma Rahiliya, Fernandaningky Dewi Refan Hidayat Agseftama Rika Yuni Ambarsari Rina Trisnawati Risnumawan, Anhar Rizki Widyanto Rizki, Aris Bahari Safitri, Dewi Nur Safitri, Enisa Indriya Saputro, Tegar Nur Sari, Shofia Ananta Setyonugroho, Imam Setyowati, Wiwid Sherly Amartasari Shinta Permata Sari Sulistyawati, Anggun Sumarsono, Irwan Syachputra, Reza Muhammad Tiara Sedek, Sefhvira Chilly Bella Totong Umar Usmani Haryanti Utomo, Eko Budi Wahyunigsih, Diana Dewi Wahyuningtyas, Adinda Putri Wati, Afifah Rachma Wening Isyfa Wafdani Wiratama, Alfian Bagas Wulandari, Ayu Vivi Wulandari, Riska Tri Yuliana, Vita Aprilia Yuliantoro, Ika Putri