Article Per Year (5 Year)
p-Index From 2021 - 2026
12.562
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JAM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Pendas : Jurnah Ilmiah Pendidikan Dasar Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi GEMA EKONOMI Jambura Economic Education Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif Cognicia Balance Vocation Accounting Journal 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 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 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

Published : 97 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 97 Documents
Search

 6   7   8   9   10 
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.
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).
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.
Pengaruh Return on Asset, Debt to Equity Ratio, Earnings per Share terhadap Harga Saham Perbankan Putri, Firdianti Permata; Susilowati, Endah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.2846

Abstract

This study aims to examine the effect of financial performance proxied by Return on Assets (ROA), Debt to Equity Ratio (DER), and Earnings per Share (EPS) on stock prices of banking companies included in the IDX80 index for the 2020–2024 period. This research employs a quantitative approach using multiple linear regression analysis. The sample consists of seven banking companies selected through purposive sampling, resulting in 35 observations. Secondary data were obtained from annual financial statements and stock price data published by the Indonesia Stock Exchange and analyzed using SPSS version 25. The results indicate that ROA and DER do not have a significant effect on stock prices, while EPS has a significant negative effect. Simultaneously, ROA, DER, and EPS do not significantly affect stock prices. The coefficient of determination shows that the model explains a relatively small portion of stock price variation, suggesting that other factors outside the model influence IDX80 banking stock price.
Green Manufacturing and Environmental Performance: The Mediating Role of Green Supply Chain in Indonesian Consumer Non-Cyclicals Manufacturers (2022-2024) Gandini, Aulia; Susilowati, Endah; Haryati, Tantina
Jambura Economic Education Journal Vol 8, No 2 (2026): APRIL 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i2.35685

Abstract

Environmental performance among Indonesian Consumer Non-Cyclicals manufacturing firms remains heterogeneous despite increasing sustainability pressures. This study examines the effect of green manufacturing on environmental performance and tests whether green supply chain mediates this relationship under the Natural Resource-Based View (NRBV). Using secondary data from sustainability/annual reports and PROPER ratings for 2022-2024, purposive sampling yields 35 firms (105 firm-year observations). Green manufacturing is proxied by electricity consumption (kWh) transformed using min-max normalization and directional reversal (higher score = greener), while green supply chain is measured through disclosure-based scoring across five indicators. The model is estimated using PLS-SEM with bootstrapping. Results show that green manufacturing has a positive and significant effect on environmental performance. However, green manufacturing is significantly associated with green supply chain in a negative direction, and green supply chain has no significant effect on environmental performance. The indirect effect is not significant, indicating no mediating role of green supply chain in the observation period.
The Influence of Employee Involvement and Perceived Usefulness of CSR Programs on Employee Retention with the Mediation of Work Meaning Endah Susilowati; Damelia Basauli Tambunan; Romauli Nainggolan
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 2 (2025): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v13i2.890

Abstract

This study aims to analyze the influence of employee engagement and perceived program usefulness on employee retention with the meaning of work as a mediating variable in the implementation of the digital-based CSR program Sedekah Sampah (Trash Charity) at PT Indocement Tunggal Prakarsa Tbk. The CSR program is part of the company's sustainability strategy that is not only oriented towards environmental impacts but also designed to increase active employee participation through the process of internalizing company values. This study uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis method. The research data were obtained from 169 respondents who met the criteria as active participants of the Sedekah Sampah program. The results show that employee engagement and perceived program usefulness have a positive effect on the meaning of work and employee retention, both directly and indirectly through the meaning of work as a mediating variable. These findings indicate that participatory CSR not only contributes to the formation of the company's external image but also has significant implications for employee work attitudes and loyalty. Theoretically, this study strengthens the role of the meaning of work within the CSR framework, while practically provides managerial recommendations for designing sustainability programs that position employees as important actors in achieving company goals.
Artificial Intelligence (AI) in Islamic Finance: A PRISMA-Guided Systematic Review on Sharia Compliance Manneh, Kekoto; Susilowati, Endah; Sundari, Siti
EQUILIBRIUM Vol 13, No 2 (2025): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v13i2.33951

Abstract

This paper seeks to explore the role of AI in the Islamic finance context, in terms of its opportunities, challenges, and its compliance with Sharia principles. The adaptation of AI has transformed traditional finance. However, its integration into Islamic finance is still fragmented, which raises doubts about its alignment with the core principles of Sharia ethics and governance. In order to address this existing gap, the study adopts a PRISMA-guided systematic review, synthesizing and analyzing 26 peer-reviewed publications published between 2020 and 2025. Findings of this study reveal that AI adaptation has several opportunities which enhance efficiency, transparency, financial inclusion, and Sharia auditing; all aligning with the core of Maqasid al-Sharia (higher objectives of Shari’ah rules). Despite these opportunities, several challenges such as high implementation cost, skills gap, cybersecurity risks, and algorithmic bias, affect the implementation of AI in Islamic finance. The major issue about these difficulties is the conformity of Sharia with regulatory gaps and the expanding responsibilities of Sharia boards, necessitating immediate attention. The study has limitations as it relies on secondary data obtained from Scopus-Indexed and Google Scholar databases. It has been recommended to future researchers to adopt empirical studies and cross-disciplinary collaboration regarding AI’s integration into Islamic finance to ensure that it maintains both innovative and compliant.
Digital Financial Literacy Moderates The Effect Of Financial Capability and Behavior on Financial Well-Being Raihan Ramadhan Adriansya Putra; Endah Susilowati
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/k0pn5525

Abstract

This study was conducted to analyze the influence of financial capability and financial behavior on students’ financial well-being, as well as to assess the role of digital financial literacy as a moderating variable in these relationships. The research background stems from the increasing economic pressure experienced by Generation Z in Indonesia, particularly university students, who face low income, financial dependence on family, and high usage of digital financial services. The study employed a quantitative approach with an explanatory method, involving 98 undergraduate accounting students from three campuses of Universitas Pembangunan Nasional “Veteran.” Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and moderated regression analysis. The findings indicate that both financial capability and financial behavior significantly affect financial well-being. Digital financial literacy strengthens the effect of financial capability on financial well-being but does not strengthen the effect of financial behavior. These results highlight that proficiency in financial technology is a crucial factor that enhances the effectiveness of financial capability in supporting students’ financial well-being. This study provides empirical contributions regarding the importance of digital literacy in the modern financial ecosystem and its relevance for the development of financial education programs in higher education.
The Influence of Human Resource Quality, Budget Planning, and Regulation on Budget Absorption with Internal Control System as a Moderating Variable Fadhila Aurelia; Endah Susilowati
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/5p59e207

Abstract

This study aims to analyze the effect of human resource quality, budget planning, and regulation on budget absorption, with the internal control system serving as a moderating variable. The research employs a quantitative approach with an explanatory design to examine the causal relationships among the variables. Data were collected through questionnaires distributed to government employees involved in the process of budget preparation and implementation. A purposive sampling technique was applied to ensure that the selected respondents were relevant to the research objectives. The final sample size met the requirements for analysis using the SEM-PLS method. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The findings reveal that human resource quality, budget planning, and regulation have positive and significant effects on budget absorption. Meanwhile, the internal control system does not show a significant direct effect on budget absorption. In addition, the internal control system is not proven to moderate the relationship between human resource quality, budget planning, and regulation with budget absorption. The research model explains 42.8% of the variance in budget absorption. These results indicate that organizational capacity factors, particularly employee competence and the quality of planning, play a more dominant role than control mechanisms in improving budget realization. Therefore, strengthening staff capacity and enhancing the quality of budget planning processes are important strategies for improving public financial management performance.
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 Arum Indah Setyarini Ayu Nur Fadillah Bella Fransiska Brian Bayu Ramadhan Citra Dirgahayu Innayati Citra Dirgahayu Innayati Citra Dirgahayu Innayati Corina Joseph Damelia Basauli Tambunan Dana Puspitasari Diah Hari Suryaningrum Drajat, Nabilah Aribah Dwi Suhartini Elsa Triandhani Putri Emy Nurmalasari Eny Latifah Fadel Muhamad Fadhila Aurelia Faticha Putri, Ananda Febiani Tevia Permana Fernanda Novia Pramitha Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Gading Tio Yuniar Gading Tio Yuniar Gandini, Aulia Gempita Asmaul Husna Hadi, Inthomy Haryati, Tantina Hati, Herwinda Anggun Permata Henoch Setyo Purnomo Henoch Setyo Purnomo Hero Priono Hero Priono, Hero Ihza Pahlevi, Marhaendra Ikhlasul Ardi Nugroho Ilvia Azhari Salsabila Indrawati Yuhertiana Indrawati Yuhertiana Innayati, Citra Dirgahayu Intan Permatasari Intan Permatasari Jabarudin, Ismail Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Khoiriyah, Zulfatul Khoirur Rozikin 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 Aisyah Nur Amirotul Suroyah 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 Maulidya 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 Shabrina, Shani Nur Shaleh, Shaleh Sharfina Pradita Shavira Aisyah Maharani Siti Nurhidayati Siti Sundari Soeparlan Pranoto St. Rohmawatik Sukmayudha Novadi Leksono Syahnanda, Muhammad Daffa Aqila Tannar, Oryza Tifalia Izzati Yaumi Sabila Tri Maryanti Tri Maryanti Vicky Vendy Wahyudi, Didu Wardono, Gadang Widoretno, Astrini Aning Widyaningrum, Adelia Eka Wulandari Hidayanti Yolanda, Wafa Yuniasis, Eprilia Eka Zakharia Vito Trinova Zidan Naufal Akbar Zulfa Aulia Putri Zulfatulkhoiriyah, Zulfatulkhoiriyah Zulkipli Lessy