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All Journal Teknika AUSTENIT Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan JURNAL TAPIS Nurani: Jurnal Kajian Syariah dan Masyarakat EL-IDARE: JURNAL MANAJEMEN PENDIDIKAN ISLAM Humani (Hukum dan Masyarakat Madani) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan LUGAS Jurnal Komunikasi JURNAL PENDIDIKAN TAMBUSAI MUHARRIK: JURNAL DAKWAH DAN SOSIAL Dinasti International Journal of Management Science Jurnal Ilmu Hukum KYADIREN Wahana Karya Ilmiah Pendidikan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) MACHINERY: Jurnal Teknologi Terapan Jurnal Sistem Informasi Bisnis (JUNSIBI) KOMUNIKATA57 Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Teratai Journal of Innovation Research and Knowledge Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Fleksibel: Jurnal Pengabdian Kepada Masyarakat kawanad International Journal of Mechanics, Energy Engineering and Applied Science (IJMEAS)
Romli Romli, Romli
Sekolah Tinggi Agama Islam Negeri (STAIN) Jurai Siwo Metro
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ENVIRONMENTAL PERFORMANCE AS A MEDIATOR BETWEEN CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND FINANCIAL PERFORMANCE Ramadianti, Salsa Shabrina; Romli, Romli
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.1-14

Abstract

The food and beverage manufacturing subsector faces increasing environmental pressure due to intensive resource use, waste generation, and rising stakeholder demands for sustainable practices. In this context, financial performance cannot be explained solely by managerial characteristics without considering environmental mechanisms. This study examines whether environmental performance mediates the relationship between CEO characteristics—specifically STEM educational background and female leadership—and financial performance. Drawing on upper echelon theory and stakeholder theory, the study investigates 50 purposively selected food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. Data were analyzed using path analysis and the Sobel test. The findings indicate that STEM CEOs do not significantly affect financial performance, whereas female CEOs and environmental performance have significant positive effects. Moreover, environmental performance mediates the influence of both STEM and female CEOs on financial performance. This study contributes by positioning environmental performance as a key explanatory mechanism that clarifies how CEO characteristics translate into financial outcomes in environmentally sensitive industries
Studi Perbandingan Pendidikan : Sistem Pendidikan Indonesia dan Malaysia Mahardini, Dzakia Fifi; Zainuri, Ahmad; Romli, Romli
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Artikel ini membahas mengenai perbandingan sistem pendidikan antara dua negara, yaitu Indonesia dan Malaysia. Studi perbandingan pendidikan antara Indonesia dan Malaysia merupakan bidang penelitian yang menarik karena kedua negara ini memiliki perbedaan dari segi konteks sejarah, budaya, dan pendidikan yang ada di kedua negara tersebut. Metode yang digunakan berupa metode penelitian studi literatur dimana informasi dikumpulkan melalui beberapa buku, jurnal, dan sumber-sumber lain yang berkaitan dengan topik yang akan dibahas. Tujuan dari pembahasan ini adalah untuk mendapatkan pemahaman dan informasi yang lebih mendalam mengenai bagaimana perbandingan sistem pendidikan di Malaysia dan Indonesia berdasarkan tujuan pendidikan di Malaysia dan Indonesia, jenjang pendidikan, kurikulum di Malaysia dan Indonesia, kebijakan pendidikan di Malaysia dan Indonesia. Sistem pendidikan di Indonesia dan Malaysia memiliki tujuan yang sama dalam meningkatkan kualitas pendidikan untuk menghasilkan sumber daya manusia yang unggul, namun pendekatan dan kebijakan yang diterapkan berbeda, terutama dalam hal otonomi pendidikan. Fokus perbandingan yang dibahas pada artikel adalah untuk memberikan gambaran umum tentang persamaan dan perbedaan dalam sistem pendidikan kedua negara serta menganalisis faktor-faktor yang mempengaruhi kualitas pendidikan di masing-masing negara. Hasil dari studi ini diharapkan dapat memberikan wawasan bagi pembuat kebijakan dan praktisi pendidikan dalam upaya mengadopsi praktik terbaik untuk meningkatkan kualitas pendidikan nasional
The Influence of Central Government Transfers and Local Own-Source Revenue on Capital Expenditure in Regional Governments Syaifullah, Akhmad; Romli, Romli
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5365

Abstract

This study aims to examine the effect of central government transfers and local own-source revenue on capital expenditure in 27 regencies and municipalities in West Java Province over the 2019–2023 period. The research employed a quantitative approach using multiple linear regression analysis, supported by statistical testing through t-test and F-test. The study used secondary data obtained from regional budget realization reports and the official website of the Directorate General of Regional Fiscal Balance, Ministry of Finance of the Republic of Indonesia. The findings indicate that both central government transfers and local own-source revenue have a positive and significant effect on capital expenditure. The adjusted R-squared value of 0.742 reveals that 74.2% of the variation in capital expenditure is explained by the two independent variables. These results suggest that increased local revenue enhances fiscal capacity, enabling local governments to finance long-term development projects without relying entirely on central transfers. Furthermore, the higher coefficient of local revenue compared to that of central transfers indicates that the flypaper effect did not occur during the study period. Overall, the findings affirm that the implementation of fiscal decentralization has begun to strengthen the fiscal independence of subnational governments, particularly in making more autonomous and productive capital expenditure decisions.
The Effect of Financial Performance on Audit Opinion with Follow-Up on Audit Recommendations as a Moderating Variable (A Study on Local Governments in West Java for the Period 2019–2023) Gunarsih, Sabela Shalihati; Romli, Romli
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5366

Abstract

This study, titled The Effect of Financial Performance on Audit Opinion with Audit Recommendation Follow-Up as a Moderating Variable (A Study on Local Governments in West Java for the 2019–2023 Period), investigates the relationship between regional financial performance and audit outcomes issued by Indonesia’s Supreme Audit Board (BPK).  This study focuses on the regency and municipal governments in West Java Province as its research objects, covering the period from 2019 to 2023. Financial performance is measured using the fiscal independence ratio, financial efficiency ratio, and revenue effectiveness ratio, while the moderating role of follow-up on audit recommendations (TLRHP) is also examined. Using a quantitative-associative method, the study applies binary logistic regression with Z-Score standardization and interaction terms. The results show that fiscal independence significantly and negatively affects the likelihood of receiving an Unqualified Opinion (WTP), suggesting that greater autonomy without sufficient accountability may increase audit risk. In contrast, financial efficiency, revenue effectiveness, and TLRHP do not show significant effects, nor do they moderate the primary relationships. The overall model demonstrates moderate significance (p = 0.062) and a Nagelkerke R² of 0.202, indicating the presence of other influential factors. These findings imply that fiscal autonomy must be supported by strong internal controls and accountable governance to ensure favorable audit outcomes.
The Influence of Internal Auditors' Objectivity and Professionalism on the Quality of Audit Results (Empirical Study at the Bandung Regency Regional Inspectorate) Irawan, Ferdy; Romli, Romli
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6365

Abstract

This study aims to analyze the influence of objectivity and professionalism of internal auditors on the quality of audit results at the Bandung Regency Regional Inspectorate, both partially and simultaneously. The background of the study is based on the phenomenon of suboptimal recommendations from government agency accountability performance evaluations and findings of weaknesses in fixed asset management. The research method used is quantitative descriptive with a saturated sample of 67 internal auditors as respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS version 31 software. The results show that partially, objectivity behavior does not have a positive and significant effect on the quality of audit results. Meanwhile, professionalism behavior has a positive and significant effect on the quality of audit results. Simultaneously, these two variables influence the quality of audit results by 52.3%, while the remaining 47.7% is influenced by other factors outside the research variables. In conclusion, increasing impartiality and implementing strict professional standards will collectively increase the credibility of local government audit reports.
Co-Authors . Apriansyah Achmad Fauzi Adi, Patria Prasetio Agung Mataram Agus Hitopa Sukma Ahmad Zainuri Al-Faritzie, Hariman Alfi Julizun Azwar, Alfi Julizun Ali, Mukti Alihan Satera Amrifan Saladin Mohruni Angelia, Filda Anissa Yuniar Larasati Awansyah, Awansyah Barizki, Rezzi Nanda Dadan Sundara Dapingga, Syfa Putri Delila Rambe, Delila Dewi Rawani Diah Kusuma Pratiwi Dwi Haryanti, Dwi Dwi Jayanti Dzaky, Vicky Effendi, Sairul Eka Satria, Eka Fatoni , Zulkarnain Febianti, Aisyah Filda Angellia Firdaus Firdaus Firmansyah Firmansyah Gunarsih, Sabela Shalihati Gunawan Gunawan Hendri Chandra Herison, Herison Hidayat, M Rizky Ibrahim Fikma Edrisy Ibrahim Ibrahim Idmar Wijaya Imam Akbar, Imam Irawan, Ferdy Iswahyu Pranawukir Junias Robert Gultom Karmin Karmin, Karmin Kiki Mikail, Kiki Lestari, Dwi Indah Mahardini, Dzakia Fifi Mahendra, Nanda Yusril Mardiana Mardiana Marlina Maryani, Neni Mayang Riyantie, Mayang Misnan, Misnan Muvidha, Nursyafa Nanda Yusril Mahendra Obing Zaid Sobir Praja Dilla Atos Pratama, Rizki Dinar Purwanto Putra, Dicky Pratama Putri, Fenoria Qodariah Barkah Raden Budi Hendaris Raden Mohamad Herdian Bhakti Rahman R.Z, Ali Ramadianti, Salsa Shabrina Rita Maria Veranika, Rita Maria Rizki Indrawan Rizkiawan, Muhammad Afif Rudi Laksono Safitri, Tami Safitri Salsabilla, Dalfinta Nadya Shebira, Hani Silvana Syah Suryana, Didi Syafei, Syafei Syaifullah, Akhmad Syamsul Rizal Taufikurrahman Taufikurrahman Utami, Nurhabibah Paramitha Eka Vicky Dzaky Cahaya Putra Widagdo, Tri Wiwi Hartika Yuniar L, Anisa Yusuf, Hambali Zara Tania Rahmadi