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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Dinamika Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi dan Bisnis JURNAL LENTERA BISNIS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pendidikan dan Konseling JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Civitas Ministerium: Jurnal Pengabdian Kepada Masyarakat JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Raflesia Akuntansi Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan EKONOMIKA45 Rahmatan Lil’alamin Journal of Community Services (RLA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Manajemen dan Pemasaran Jasa JOEL: Journal of Educational and Language Research Mandiri: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Journal Accounting International Mount Hope Economic and Education Journal (Ecoducation) Jurnal Riset Mahasiswa Akuntansi Ecoducation Jurnal Akuntansi Kontemporer Jurnal Analisis Bisnis Ekonomi
Diah Agustina Prihastiwi
Universitas Tidar, Magelang, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Between Expectation and Reality: Factors Determining Financing Sources Preferred and Used by MSMEs Prihastiwi, Diah Agustina; Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.3927

Abstract

MSMEs have a vital role in Indonesian economy and capital is a central issue for them. However, there are still many MSMEs that struggle to grow despite various programs that are instigated to assist this sector. This study aims to provide evidence of mismatch between capital needs/preferences and use for MSMEs. We call that mismatch financing gap. The financing gap was identified through analyses of various MSMEs and owner’s characteristics that affecting preference and use of financing sources by MSMEs. Questionnaires were distributed to MSMEs owners in Magelang City and 121 samples were collected. One-way Anova and Independent t-test were utilized to determine financing sources preferred by MSMEs across different owners and MSMEs characteristics. The output showed that MSMEs at different levels of growth and owners who have different levels of education and experience had different preferences toward bank debt. Furthermore, preference to government assistance and informal sources of financing were driven by MSMEs’ sales and owner’s motivation to start business, respectively. Multiple regression analysis was employed to determine the drivers of MSMEs’ use of financing sources. The results of this study were ownership status, gender, acquisition mode, and education influenced the use of bank loans. Assistance from the government was affected by MSMEs’ type of activity, sales, and experience of the MSMEs’ owners. The use of informal financing sources was affected by motivation and experience of MSMEs’ owners.
Unveiling The Impact of Collaboration-Oriented Culture on the Sustainability Report Quality: The Role of Stakeholder Pressure Prihastiwi, Diah Agustina; Atika, Atika; Fatimah, Ari Nurul; Utami, Evy Rahman
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
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.v8i2.654

Abstract

Purpose: This research attempts to reveal how a team-centric culture impacts the quality of sustainability reports and how stakeholder pressure influences those linkages. Method: This study employs a quantitative methodology. The research sample comprised 64 energy industry companies from 2020 to 2024. Based on the purposive sampling employed, this research consists of 56 energy companies (260 observations). Secondary data from annual reports and corporate sustainability reports were utilised. The data were processed using STATA software. Findings: The findings show that energy companies that prioritise human capital development do not impact on the quality of sustainability reports, according to the fixed effect estimate model. Furthermore, pressure from institutional shareholders does not persuade companies to generate better sustainability reports. This finding aligns with other types of stakeholder pressure, both from creditors and employees. Other findings suggest that only company age can be an indicator of companies producing better-quality sustainability reports. Furthermore, several estimation models found that company size and profitability (return on assets) play a role in encouraging better-quality sustainability reports. Implications: The research findings indicate that all energy companies in Indonesia have not yet used assurance services to verify the information included in their sustainability reports. The findings provide practical implications for regulatory bodies, including the Indonesian Financial Accounting Standards Board-Institute of Indonesia Chartered Accountants (IAI) and the Financial Services Authority (OJK), regarding sustainability report verification regulations to minimise negative narcissism practices. Novelty/Value: This study focuses on the quality of the sustainability report related to the company's culture. Based on the theoretical perspective, this study uses institutional theory and stakeholder theory. Additionally, this study took into account the moderating effect of stakeholder pressure, which might have an impact on managerial choices.
ANALISIS PENILAIAN PERUSAHAAN DENGAN MENGGUNAKAN RASIO PROFITABILITAS DAN ECONOMIC VALUE ADDED (EVA): (Studi Kasus pada PT Alam Sutera Realty Tbk yang terdaftar di Bursa Efek Indonesia Periode 2017-2021) Prihastiwi, Diah Agustina; Qothrun Nada, Alifia
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.298

Abstract

This study aims to analyze the financial performance of PT Alam Sutera Realty Tbk for the period 2017-2021 by using the profitability ratio (ROI parameter) and the economic value added (EVA) method. The type of research used is descriptive research with a quantitative approach. The object of this research is a company listed on the IDX, PT Alam Sutera Realty Tbk for the period 2017-2021. The results indicate that the results of measuring financial performance using profitability ratios with ROI parameters as a whole can be said to be good because the average value is positive, which is 2.35%. While the measurement results using the EVA method show a positive average value, which is Rp. 12.074.826-, which means the company has succeeded in creating added value, although in certain years it has decreased.
PERBANDINGAN KINERJA KEUANGAN PT. KERETA API INDONESIA (PERSERO) PADA SAAT DAN SEBELUM PANDEMI COVID 19 DENGAN MENGGUNAKAN RASIO PROFITABILITAS Iswara, Alvin Saputra Nur; Prihastiwi, Diah Agustina
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.376

Abstract

This research was conducted with the aim of comparing the financial performance of PT. Kereta Api Indonesia using profitability ratio analysis. The period under study includes 2 years during and before the Covid 19 pandemic, namely in 2018 – 2021. This research was carried out by collecting financial statement data including balance sheets and income statements for 2018 – 2021 which were accessed through the Indonesia Stock Exchange. This research makes use of secondary resources and a descriptive analysis of comparisons. The profitability ratio, which includes the Net Profit Margin, Gross Profit Margin, Return on Assets, and Return on Equity, were employed as an analytical tool in this investigation. A comparison of the company's financial performance before and after the Covid-19 outbreak reveals a considerable difference, as measured by profitability ratios.
ANALISIS KINERJA KEUANGAN PT.SEPATU BATA INDONESIA TBK SEBELUM DAN SAAT PANDEMI COVID-19 Puspitasari, Hesti; Prihastiwi, Diah Agustina
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 1 No 2 (2022): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v1i2.321

Abstract

Assesing the Finansial Performance of PT. Sepatu Bata Indonesia Tbk before and during the Covid-19 Pandemic is a study conducted with the aim of looking at the company’s financial performance including the level og liquidity, solvency, and profitability. This research is a quantitative descriptive study using secondary data obtained from the PT. Sepatu Bata Indonesia Tbk's official website for the Indonesia Stock Exchange (IDX). The sample is the annual report of PT. Sepatu Bata Indoensia Tbk for the period of 2016-2020. The financial analysis used is a ratio analysis which includes liquidity ratios, solvency ratios, and profitability ratios. The findings revealed that the Covid-19 pandemic has an effect on the company's financial performance. Especially in the calculation of net profit margin (NPM, return on asset (ROA), and return on equity (ROE), this is because sales in 2020 experienced a significant decline. Thus, the net profit obtained in 2020 also decreased to minus Rp177.761.030.000, net profit recorded a new history for PT. Sepatu Bata Indonesia Tbk for the last five years. Research related to financial performance analysis is significant, especially with the expansion of research and the use of other financial analysis tool such as Common-Size by focusing on certain items in the balance sheet report.
Co-Authors A'innisa Nurjannah Afandi Afandi Amalia Nessa Arlinda Aosiliana, Putri Ari Nurul Fatimah Astutik, Erni Puji Atika Atika Atika Atika Ayuk Yuliana Bondan Nugroho Diah Agustina Prihastiwi Dyah Paramita Eka Putri, Meylisa Erni Puji Astutik Fatimah, Ari Nurul Fatimah, Ari Nurul Febri Setiyawan Fitria Rahmawati Iswara, Alvin Saputra Nur Khanin Naima Lena Islamiyatun Maharani Galuh Pitaloka Rayi Pangesti Mahfud Sholihin Martania Dwi Hapsari Niken Prasetyowati Niken Prasetyowati Nilasari, Ayunda Putri Nugraheni, Agustina Prativi Nurjannah, A'innisa Octavia Lhaksmi Pramudyastuti Pradita, Sonya Diah Pramudyastuti, Octavia Lhaksmi Pratiwi, Rosyta Puspitasari, Fenny Puspitasari, Hesti Putri Pangestu, Septiana Qothrun Nada, Alifia Retnosari Retnosari Retnosari Retnosari Retnosari, Retnosari Siti Afidatul Khotijah Siti Arifah Sonya Diah Pradita Suci Nasehati Sunaningsih Sujono, Jonathan Vittorio Ega Suryatimur, Kartika Pradana Taufiq Khaerudin Tri Setiawati Umi Salamah Utami, Evy Rahman Vita Irawati Yeni Winatasari Yudhitya, Kurnia Dani Yulida Army Yulida Army Nurcahya Yunita Setianingsih Zulfatun Nisa’