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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JAM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal GEMA EKONOMI Jambura Economic Education Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Cognicia Balance Vocation Accounting Journal JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Equity: Jurnal Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Penelitian dan Pengukuran Psikologi: JPPP International Journal of Economy, Education and Entrepreneurship (IJE3) Kontigensi: Jurnal Ilmiah Manajemen ETNIK : Jurnal Ekonomi dan Teknik Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Moderasi : Journal of Islamic Studies Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Equilibrium: Jurnal Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ilmu Keperawatan dan Kebidanan
Endah Susilowati
Accounting Program, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Model Pengelolaan Dana Corporate Social Responsibility (CSR) untuk Keberlanjutan Lingkungan: Kajian Program Sedekah Sampah Digital PT. Indocement Tunggal Prakarsa Tbk Wardono, Gadang; Ubaidilah, Muhamad; Susilowati, Endah; Wahyudi, Didu
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.2141

Abstract

PT Indocement Tunggal Prakarsa Tbk, a leading producer in Indonesia, has implemented a new waste management program as part of its corporate social responsibility (CSR) and environmental sustainability efforts. This program utilizes a unique waste management model and a social-based waste management concept. The study employs a mixed-method approach, including both quantitative and qualitative methods, with data collected through questionnaires, focus group discussions, and field observations. The waste management system is digital, using the scrum method, making it easier to adapt to changing user needs. The digital platform facilitates waste management, distribution, and efficiency, ensuring transparency in waste management. The program also helps the company report total waste and waste management performance in real-time.
Pengaruh Asimetri Informasi, Financial Distress, dan Good Corporate Governance terhadap Manajemen Laba Tifalia Izzati Yaumi Sabila; Endah Susilowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4046

Abstract

This study aims to test and prove empirically the effect of information asymmetry, financial distress, managerial ownership, and audit committee on earnings management. The population used is all annual reports of infrastructure companies in the building construction sector listed on the Indonesia Stock Exchange for the period 2018-2022, with a total sample of 12 companies. The test method uses partial least square (PLS) which is processed with SmartPLS for Windows Version 3.0. The results showed that information asymmetry, financial distress, managerial ownership, and audit committee have a positive and significant effect on earnings management.
Pengaruh Sustainability Reporting, Green Accounting, dan Kinerja Keuangan terhadap Nilai Perusahaan Zidan Naufal Akbar; Endah Susilowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4108

Abstract

This study aims to test and analyze the effect of sustainability reporting, green accounting, and financial performance on firm value. The population used is all basic material sector companies listed on the Indonesia Stock Exchange for the period 2021-2023, with a total sample of 10 companies. The test method uses partial least square (PLS) which is processed with SmartPLS Version 3.0. The results showed that economic aspects in sustainability reports and financial performance affect firm value, while environmental aspects, social aspects, and green accounting have no effect on firm value.
Locus of Control dan Financial Technology dalam Memoderasi Pengaruh Literasi Keuangan Terhadap Keputusan Investasi Rafi Faisal, Muhammad; Susilowati, Endah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2566

Abstract

This study aims to examine the effect of financial literacy on investment decisions and explore the moderating role of locus of control and financial technology among accounting students at UPN Veteran East Java. A quantitative approach was used with a survey method involving 93 respondents, and data analysis was conducted using Partial Least Square Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4. The results of the study indicate that financial literacy has a significant effect on investment decisions, with a T-statistic value of 3.073 and a P-value of 0.002. However, neither locus of control (T-statistic = 0.584; P-value = 0.559) nor financial technology (T-statistic = 0.702; P-value = 0.483) was found to moderate the relationship between financial literacy and investment decisions. The R-square value of 0.728 indicates that 72.8% of the investment decision variables can be explained by this model. These findings emphasize the importance of financial literacy in supporting rational investment decision-making, as well as the need to optimize the role of psychological factors and financial technology in the process.
Financial Self Efficacy Memediasi Mental Accounting dan Literasi Keuangan Terhadap Perilaku Pengelolaan Keuangan Manzala, Aura; Susilowati, Endah
Jurnal Riset Pendidikan Ekonomi Vol. 10 No. 2 (2025): OKTOBER 2025
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v10i2.12577

Abstract

Many individuals still face difficulties in managing their finances due to a limited understanding of personal financial management. University students, as part of the younger generation dealing with academic pressures and future uncertainty, are particularly vulnerable to financial management problems. This research aims to determine the effect of financial self-efficacy in mediating mental accounting and financial literacy on financial management behavior. This study uses primary data sources with quantitative research types. Sampling used a random sampling technique. The sample used was active Accounting students from three public universities in Surabaya, with analysis carried out using SmartPLS4 software. Based on the test results, it can be concluded that mental accounting, financial literacy, and financial self-efficacy play an important role in influencing the formation of individual financial management behavior. Mental accounting and financial literacy directly influence financial management behavior. In addition, financial self-efficacy mediates between financial literacy and financial management behavior, but not the relationship between mental accounting and financial management behavior. The implications of this study highlight the importance of improving financial literacy and applying mental accounting to strengthen healthy financial management behavior among university students.
Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable Widharma, Fandry; Susilowati, Endah
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.135

Abstract

This research aims to examine Auditor Switching and Financial Distress's effect on the possibility of Financial Statement Fraud occurrence, which is proxied by using the F-Score formula, and Audit Report Lag Intervening variable. This study's subjects are companies engaged in manufacturing and listed on the Indonesia Stock Exchange (IDX) with a research period in 2014-2018. The sample in this study used a non-probabilistic purposive sampling technique with a total of 27 manufacturing companies. The analysis technique in this study uses Partial Least Square (PLS) with smart PLS 3.0 tools. Results indicate that financial distress and audit report lag directly affect Financial Statement fraud. Auditor report lag as an intervening variable does not influence the relationship between auditor switching, financial distress, and Financial Statement fraud. These results imply that investors must be more careful in investing in the company with a lag in their audit reports. It is also suggested that management mustcontinue to be cautious with the opportunity to do fraud in the financial statement.
Peran Struktur Modal Dalam Memoderasi Profitabilitas Terhadap Nilai Perusahaan Bella Fransiska; Endah Susilowati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.938

Abstract

Penelitian ini memiliki fokus untuk mengetahui apakah struktur modal dapat memoderasi profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan memperoleh data sekunder yang berasal dari lapoan tahunan perusahaan. Penelitian ini menggunakan perusahaan sub sektor pertambangan yang terdaftar di BEI tahun 2019-2023. Hasil penelitian yang didapatkan menunjukkan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan struktur modal sebagai variabel moderasi juga tidak dapat memperkuat atau memperlemah profitabilitas terhadap nilai perusahaan. Penelitian ini memiliki keterbatasan pada data perusahaan yang tidak lengkap atau tidak dapat diakses yang diperlukan dalam penelitian serta beberapa perusahaan tidak menerbitkan laporan tahunan tahun 2019
FAKTOR-FAKTOR YANG BERHUBUNGAN DENGAN SIKLUS MENSTRUASI PESERTA KB AKTIF DI DESA JATI KULON KECAMATAN JATI KABUPATEN KUDUS Endah Susilowati; Eko Prasetyo
Jurnal Ilmu Keperawatan dan Kebidanan Vol 6, No 1 (2015): JURNAL ILMU KEPERAWATAN DAN KEBIDANAN
Publisher : Universitas Muhammadiyah Kudus

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

Abstract

Proses menstruasi dapat menimbulkan potensi masalah kesehatan reproduksi wanita berhubungan dengan fertilitas yaitu pola menstruasi. Faktor faktor yang berhubungan dengan gangguan siklus menstruasi adalah jenis kontrasepsi suntik, kepatuhan dalam suntikan ulang, lama penggunaan, dan penyakit penyerta. Tujuan dari penelitian ini yaitu mengetahui faktor-faktor yang berhubungan dengan siklus menstruasi peserta KB aktif yang menggunakan alat kontrasepsi suntik.Jenis penelitian corelational study dengan  rancangan Cross Sectional. Pengumpulan data menggunakan kuesioner yang dilakukan pada populasi responden yaitu akseptor suntik di Dukuh Kulon Kali Desa Jati Kulon kecamatan Jati Kabupaten Kudus pada bulan Agustus 2012 dengan sampel 105 responden dengan menggunakan uji Chi Square.Hasil penelitian menunjukkan bahwa mayoritas responden berusia 35-48 tahun, pekerjaan responden mayoritas sebagai buruh pabrik, jumlah anak mayoritas mempunyai 1 anak, sebagian besar responden memakai jenis kontrasepsi suntik DMPA, responden lebih banyak tidak patuh dalam suntikan ulang, lama penggunaan alat kontrasepsi suntik ³ 1 tahun, mempunyai penyakit penyerta, dan sebagian besar responden terjadi gangguan siklus menstruasi. dari hasil uji analisa menunjukkan bahwa ada hubungan antara jenis kontrasepsi sunti dengan siklus menstruasi (p value = 0,000), ada hubungan antara kepatuhan dalam suntikan ulang dengan siklus menstruasi (p value = 0,001), ada hubungan antara lama penggunaan dengan siklus menstruasi (p value = 0,004), ada hubungan antara penyakit penyerta dengan siklus menstruasi (p value = 0,014).
KERAGAMAN GENDER DEWAN, INOVASI, CEO DUALITY, DAN KOMPENSASI EKSEKUTIF TERHADAP KINERJA ESG Suroyah, Nur Amirotul; Susilowati, Endah
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 21 No 2 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v21i2.1083

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keragaman gender dewan, inovasi, CEO duality, dan kompensasi eksekutif terhadap kinerja ESG pada perusahaan sektor energi, basic material, industri, dan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Sektor ini dipilih karena berisiko tinggi terhadap isu keberlanjutan. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, diperoleh 14 perusahaan sebagai sampel. Pengujian dilakukan menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa keragaman gender dewan, CEO duality, dan kompensasi eksekutif berpengaruh terhadap kinerja ESG, sedangkan inovasi tidak berpengaruh.
A Quantitative Study with SPSS 26: The Influence of Environmental Costs on Financial Performance with Managerial Ownership as Moderating Drajat, Nabilah Aribah; Susilowati, Endah
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.859-870

Abstract

Purpose: This study investigates and evaluates how managerial ownership moderates the impact of environmental costs on financial performance. Methodology: 14 firms in the basic materials industry were listed on the Indonesia Stock Exchange for the 2021 - 2023 period as a consequence of the sample technique's usage of purposive sampling. The association between variables was examined using moderated regression analysis, which was performed using SPSS 26. Results: According to the study, financial performance is impacted by both environmental costs and managerial ownership, but the impact of environmental costs on financial performance is not mitigated by managerial ownership. Findings: Although managerial ownership can enhance financial performance, and this study emphasizes the significance of environmental costs, the relationship between environmental costs and financial performance is not moderated by the level of management's shareholdings. Novelty: It resides in combining corporate governance elements which are comparatively understudied with environmental concerns. Originality: The study's integration of management ownership and environmental cost viewpoints into a single model adds to Indonesia's corporate governance and sustainability literature. Conclusion: The study's results show that environmental costs reflect the company's responsibility for environmental issues important to stakeholders. The insignificance of managerial ownership moderation suggests that environmental decisions are not entirely determined by shareholders but rather by external stakeholder pressure and regulation.
Co-Authors Abdul Aziz Aisyah Regina Al Kindy Al Fatya, Kayyana Ihsan Alfi Ardiyanti Alvian Ananta Pramadya Ananda Faticha Putri ANDYARINI, ESTI NOVI Anggraeni, Nia Anindiyadewi, Nabila Carissa Ardilla, Alfin Ardiyanti, Alfi Arie Kusuma Dewa Arie Kusuma Dewa Ariya Mutika Auliah, Alfiah Nur Ayu Nur Fadillah Bella Fransiska Brian Bayu Ramadhan Citra Dirgahayu Innayati Citra Dirgahayu Innayati Citra Dirgahayu Innayati Condro Widodo, S.E., M.S.A Corina Joseph Damelia Basauli Tambunan Dana Puspitasari Diah Hari Suryaningrum Diah Hari Suryaningrum Drajat, Nabilah Aribah Dwi Suhartini Elsa Triandhani Putri Emy Nurmalasari Fadel Muhamad Fadhila Aurelia Fadilah, Aidha Kurnia Wardhani Faticha Putri, Ananda Febiani Tevia Permana Fernanda Novia Pramitha Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Fitri, Anindo Saka Gading Tio Yuniar Gading Tio Yuniar Gandini, Aulia Gempita Asmaul Husna Gideon Setyo Budiwitjaksono Hadi, Inthomy Haryati, Tantina Hati, Herwinda Anggun Permata Henoch Setyo Purnomo Henoch Setyo Purnomo Hero Priono Hero Priono, Hero Ignathia Martha Hendrati Ihza Pahlevi, Marhaendra Ikhlasul Ardi Nugroho Ilvia Azhari Salsabila Indrawati Yuhertiana Indrawati Yuhertiana Innayati, Citra Dirgahayu Intan Permatasari Intan Permatasari Izaak, Wilma Cordelia Jabarudin, Ismail Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Khoiriyah, Zulfatul Khoirur Rozikin Kirana, Nanda Wahyu Indah Leksono, Sukmayudha Novadi Libriko Yodareditiyo Lisa Harnanda Manneh, Kekoto Manzala, Aura Marhaendra Ihza Pahlevi Marisa, Ani Muhamad Ubaidilah Muhammad Daffa Rasyadan Nadifah Ita Purnamasari Nanda Wahyu Indah Kirana Natasya Agustine Nawaal Fakhri Widiantoro Nawangsari, Nonny Laurencia Nayla Fadhlika Rizqi Noegroho, Fajar Nova Lusiana Nur Affifah, Audy Nur Faizah Nurdiana Kus Hartatik Nuril Ade Pramudita Nuril Ade Pramudita Ogi Wisnu Saputra Oryza Tannar P. Eko Prasetyo Permana, Febiani Tevia Permata, Ayu Novalia Pradita, Sharfina Prajnananira, I Gusti Ayu Dhira Yoseva Putri Wiyandari, Rachmanita Putri, Elsa Triandhani Putri, Elsa Triandhani Putri, Firdianti Permata Radendhania Aisyah Selfandari Rafi Faisal, Muhammad Rahmadani, Sri Ayu Dwi Rahmawati, Alifia Nur Raihan Ramadhan Adriansya Putra Ramadhan, Raihan Riyan Adinugroho Romauli Nainggolan Sal-Sabilla Narita Kusnadi Salsabilla Narita Kusnadi Santosa, Sedya Saputri, Nemshy Elfa Sari Andayani Sari Andayani Sari, Elvita Fitriana Septa Dinda Alfia, Famia Setyarini, Arum Indah Shabrina, Shani Nur Shaleh, Shaleh Sharfina Pradita Shavira Aisyah Maharani Siti Nurhidayati Siti Sundari Sofie Yunida Putri St. Rohmawatik Sucahyati, Diarany Sukiswo, Helmy Wahyu Sukmayudha Novadi Leksono Suroyah, Nur Amirotul Syahnanda, Muhammad Daffa Aqila Tannar, Oryza Tifalia Izzati Yaumi Sabila Tri Maryanti Tri Maryanti Vicky Vendy Wahyudi, Didu Wardono, Gadang Wati, Seftin Fitri Ana Widharma, Fandry Widoretno, Astrini Aning Widyaningrum, Adelia Eka Wijaya, Raden Muhammad Syah Arief Atmaja Wulandari Hidayanti Yan Minarhadi, Dhanang Yolanda, Wafa Zakharia Vito Trinova Zidan Naufal Akbar Zulfa Aulia Putri Zulfatulkhoiriyah, Zulfatulkhoiriyah