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All Journal Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) TECHNOBIZ : International Journal of Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Journal Social Science And Technology For Community Service Jurnal Sosial dan Teknologi Jurnal Akuntansi dan Keuangan (JAK) Journal of Engineering and Information Technology for Community Service Jurnal Studi Pemerintahan dan Akuntabilitas Journal of Business Management and Economic Development Moneter : Jurnal Ekonomi dan Keuangan TECHNOBIZ : International Journal of Business
Niken Kusumawardani
Universitas Lampung
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analisis Komparasi Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Sektor E-Commerce yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2020 Muhammad Nur Kalidasa; Reni Oktavia; Ade Widiyanti; Niken Kusumawardani
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5523

Abstract

The purpose of this study is to identify and analyze any differences in financial ratios e-commerce companies which is listed on the Indonesian Stock Exchange (IDX) before and during the Covid-19 pandemic in the period of 2019-2020. The ratios being used are Return On Asset (ROA), Current Ratio (CR) and Debt to Asset Ratio (DAR). The population is technology companies listed on the Indonesian Stock Exchange (IDX) index in the period of 2019-2020. Using purposive sampling, 22 companies were selected as the sample. Paired sample t-test and Wilcoxon signed rank test, which were used previously in normality test, were incorporated. This study did not found differences in Return On Asset (ROA), Current Ratio (CR) and Debt to Asset Ratio(DAR).
Effect of Sustainability Report Disclosure and Company Size on Company Performance Silvryza, Jihan; Kusumawardani, Niken
Journal of Business Management and Economic Development Том 2 № 03 (2024): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i03.1005

Abstract

The study examines how sustainability report disclosure and company size impact Return on Assets (ROA) among telecommunications, basic chemicals, and other sectors listed on the Indonesia Stock Exchange from 2018 to 2022. Utilizing data from 15 companies over five years, the findings indicate that company size has a significant positive influence on ROA, suggesting that larger firms tend to be more profitable. However, sustainability report disclosure alone does not significantly affect ROA. This lack of impact may be attributed to limited environmental awareness and weak enforcement of waste management regulations in Indonesia. The research employs quantitative analysis, including multiple linear regression, to analyze the data and test hypotheses. The results highlight the need for improved environmental consciousness and stricter regulatory enforcement to enhance the effectiveness of sustainability reporting. Methodologically, the study focuses on descriptive statistical analysis and classical assumption tests, such as normality, heteroscedasticity, multicollinearity, and autocorrelation tests, to ensure the robustness of the regression model. The recommendations emphasize increasing environmental awareness and regulatory enforcement to strengthen the positive impacts of sustainability initiatives. Future research should consider broader sustainability indices and alternative metrics for company size to gain deeper insights into how these factors influence corporate performance, thereby enhancing the understanding of sustainability's role in financial outcomes.
Pengaruh Carbon Emission Disclosure dan Good Corporate Governance terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022 Fasya, Muhammad; Susilowati, Retno Yuni Nur; Septiyanti, Ratna; Kusumawardani, Niken
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i1.3403

Abstract

Purpose: This study aims to identify the impact of carbon emission disclosure, independent commissioners, and institutional ownership on firm value. Research methodology: The population used in this study consists of transportation and logistics sector business entities registered on the Indonesia Stock Exchange during the period of 2017-2022, quatitative methods, and SPSS applications. Result: This study concludes that carbon emission disclosure has an effect on firm value. Meanwhile, independent commissioners have no effect on firm value and institutional ownership has an effect on firm value. Limitations: This study identified limitations, specifically in the examination where several business entities were not included in the research sample, resulting in an incomplete sample. Contribution: This study provides empirical evidence that contributes to the literature on the impact of carbon emission disclosures, independent commissioners, and institutional ownership on firm value. Additionally, this study is expected to inform policies related to environmental responsibility in compliance with the Republic of Indonesia Presidential Regulation Number 98 of 2021 on greenhouse gas emission control in national development and OJK Regulation No. 30/SEOJK.04/2016 on corporate obligations to include environmental disclosures in annual reports.
Leadership entrepreneur dan intellectual capital terhadap kinerja keuangan BUMDes: Innovation capability sebagai pemoderasi Kusumawardani, Niken; Susi, Susi; Sukmasari, Dewi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2623

Abstract

Purpose: This study examines the effect of entrepreneurial leadership and intellectual capital on the financial performance of village enterprises (BUMDes) through innovation capability. The independent variables in this study are entrepreneurial leadership (X1) and intellectual capital (X2), the dependent variable is financial performance (Y), and the moderating variable is innovation capability (Z). Methodology: The sample in this study was BUMDe officials at the Pesawaran Regency Government. Data were collected using a questionnaire and processed using the statistical regression test in SPSS. Results: The results show a significant relationship between entrepreneurial leadership and intellectual capital on financial performance, and innovation capability can moderate the financial performance variable. Limitation: This study only refers to one district in Lampung Province and data was only provide Contribution: The results of this study are expected to present an overview of officials and policymakers regarding the importance of innovation in managing BUMDes operations.
Pendampingan Teknis Manajemen Pembukuan Terkomputerisasi Di Desa Paguyuban Kecamatan Way Lima Kabupaten Pesawaran Kusumawardani, Niken; Sukmasari, Dewi; Oktanti, Sari Indah; Susi, Susi
Journal of Engineering and Information Technology for Community Service Vol 3, No 2 (2024): Volume 3, Issue 2, Oktober 2024
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jeit-cs.v3i2.543

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas manajemen pembukuan koperasi melalui pendampingan teknis dalam penggunaan sistem pembukuan terkomputerisasi. Kegiatan ini dilaksanakan pada Koperasi Paguyuban Mandiri, di desa Paguyuban Kecamatan Way Lima, Kabupaten Pesawaran, dan melibatkan partisipasi aktif dari dosen, mahasiswa, sekretaris desa, serta pengurus koperasi. Pendekatan yang digunakan meliputi demonstrasi langsung pencatatan keuangan koperasi menggunakan Microsoft Excel, yang dirancang untuk memberikan pemahaman praktis terkait pengelolaan keuangan secara efisien dan akuntabel. Hasil dari kegiatan ini menunjukkan bahwa peserta mampu memahami konsep dasar pencatatan keuangan terkomputerisasi serta dapat mengaplikasikan penggunaan Excel untuk mendukung aktivitas pembukuan koperasi. Selain itu, kegiatan ini berhasil meningkatkan kesadaran peserta terhadap pentingnya manajemen pembukuan terkomputerisasi dalam meningkatkan transparansi dan efisiensi operasional koperasi. Dengan adanya pelatihan ini, diharapkan koperasi dapat mengelola keuangan secara lebih profesional, sehingga mampu mendukung keberlanjutan usaha dan meningkatkan kesejahteraan anggota.
Pengaruh Penerapan Good Corporate Governance dan Kompetensi Dewan Direksi Terhadap Kinerja Keuangan Perusahaan pada Masa Pandemi Covid-19: (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Dadan Kurniawan; Agrianti Komalasari; Fitra Dharma; Niken Kusumawardani
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i1.1234

Abstract

This study aims to examine the effect of the implementation of good corporate governance and the competence of the board of directors in banking companies listed on the Indonesia Stock Exchange in 2019-2023. This study is a type of quantitative research using secondary data from the Indonesia Stock Exchange and the official website of each company. The sampling method used purposive sampling and obtained a sample of 12 companies with an observation period of 5 years so that the number of research samples was 57 data. The data analysis technique used was multiple linear regression using SPSS 27 software. Based on the results of the study, it was found that managerial ownership had an effect on financial performance. However, this study did not find any influence between the board it-related background variables and institutional ownership on financial performance.
INTERAKSI PENGETAHUAN, INTEGRITAS DAN KEMAMPUAN DETEKSI AUDITOR TERHADAP PENGUNGKAPAN POTENSI RISIKO FRAUD: STUDI KASUS DANA DESA Niken Kusumawardani; Agus Zahron; Dewi Sukmasari; Kamadie Sumanda Syafis
TECHNOBIZ : International Journal of Business Vol. 8 No. 2 (2025): Oktober 2025
Publisher : TECHNOBIZ : International Journal of Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/technobiz.v8i2.924

Abstract

Studi ini dilakukan guna menganalisis strategi deteksi kecurangan dalam pengelolaan dana desa dengan meninjau interaksi antara pengetahuan (X1), integritas (X2) dan kemampuan deteksi auditor (X3) dalam pengungkapan potensi risiko fraud pengelolaan dana desa (Y). Studi dilakukan terhadap 40 auditor investigatif di inspektorat dengan menggunakan kuesioner terstruktur. Data dianalisis melalui uji validitas, reliabilitas, dan regresi linier berganda. Hasil penelitian mengindikasikan bahwa ketiga variabel memiliki pengaruh yang positif terhadap pengungkapan potensi risiko fraud. Integritas auditor menjadi faktor paling dominan (β=0,425), diikuti pengetahuan (β=0,394) dan kemampuan deteksi (β=0,312). Temuan mengkonfirmasi bahwa aspek moral dan kompetensi teknis auditor berperan krusial dalam mendeteksi dan mengungkap potensi fraud dana desa. Integritas yang tinggi memungkinkan auditor tetap objektif meskipun menghadapi tekanan, sementara pengetahuan yang memadai memampukan identifikasi indikasi fraud berdasarkan regulasi. Kemampuan deteksi menjadi pendukung dalam pengumpulan bukti yang memadai.
Co-Authors Ade Widiyanti Agus Zahron Assyfa Cahaya Chairanee Dadan Kurniawan Desvita Adaria Desvita Adaria Dewi Sukmasari Dwiyana Habsary Fasya, Muhammad fitra dharma Ilham Suwanderi Kamadie Sumanda Syafis Kiagus Andi Komalasari, Agrianti Lindrianasari Lindrianasari Lindrianasari Mega Metalia, Mega Muhammad Nur Kalidasa Nurul Alya Salsabilla Oktanti, Sari Indah Rafi Eka Candra Ratna Septiyanti Reni Oktavia Retno Yuni Nur Susilowati Risky Nindia Putri Silvryza, Jihan Sudrajat . Sudrajat Sudrajat Sukmasari, Dewi Susi Sarumpaet susi susi Usep Syaipudin Yolanda Margareta