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All Journal Jurnal Reviu Akuntansi dan Keuangan Akuntansi Krida Wacana Binus Business Review AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) PENDIPA Journal of Science Education JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JPGI (Jurnal Penelitian Guru Indonesia) SULUH: Jurnal Abdimas BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Al-Mal:Jurnal Akuntansi dan Keuangan Islam International Journal of Science and Society (IJSOC) RELEVAN : Jurnal Riset Akuntansi Sciences of Pharmacy JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Fairness Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Penelitian Akuntansi Jurnal Akuntansi Indonesian Journal of Auditing and Accounting
Rafrini Amyulianthy
Fakultas Ekonomi Dan Bisnis Universitas Pancasila
Aerospace Engineering Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Determinants of Carbon Emission Disclosure: Does Environmental Sensitivity Strengthen The Relationship? Amanda, Okky Wahyu; Harnovinsah, Harnovinsah; Amyulianthy, Rafrini
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p198-215

Abstract

Introduction/Main Objectives: This study aims to examine the influence of Corporate Environmental Performance (CEP) and Green Intellectual Capital (GIC) on Carbon Emission Disclosure (CED), with Environmentally Sensitive Industry (ESI) as a moderating variable. The research addresses corporate transparency in environmental accountability. Background Problems: Although carbon disclosure is increasingly expected by stakeholders, many firms remain inconsistent in reporting emissions. Previous studies provide mixed results on how environmental performance and intellectual capital affect disclosure, particularly in industries with significant environmental impact. Novelty: This research integrates legitimacy theory and the Triple Bottom Line framework to analyze the interaction between CEP, GIC, and ESI in relation to CED. The study’s novelty lies in testing ESI as a moderating variable and using updated data from Indonesian firms listed in the KEHATI Index. Research Methods: The study applies a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with WarpPLS 7.0. A total of 41 companies listed in the KEHATI Index from 2020 to 2022 were selected through purposive sampling. Finding/Results: The results show that CEP and GIC positively influence CED. ESI also has a significant positive effect and strengthens the relationship between both independent variables and carbon disclosure. Conclusion: Companies with strong environmental performance and intellectual capital tend to disclose emissions more transparently. The presence of ESI enhances these relationships, suggesting that external pressure from environmentally sensitive sectors plays a critical role in driving corporate climate accountability.
ANALISIS PENGARUH HARGA, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP MINAT BELI ULANG DENGAN MODERASI STRATEGI PROMOSI PADA PENJUALAN PRODUK OVER THE COUNTER APLIKASI KIMIA FARMA MOBILE Ulfah, Meutia; Prasetiyo, Andri; Amyulianthy, Rafrini
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/n35m3g65

Abstract

Penelitian ini bertujuan menganalisis pengaruh harga, kualitas produk, dan kualitas pelayanan terhadap minat beli ulang produk Over The Counter (OTC) pada aplikasi Kimia Farma Mobile, dengan strategi promosi sebagai variabel moderasi. Konteks penelitian dilatarbelakangi oleh transformasi digital dalam industri farmasi dan tantangan yang dihadapi platform e-commerce kesehatan. Metode penelitian menggunakan pendekatan kuantitatif dengan sampel 384 pelanggan di seluruh Indonesia yang telah melakukan minimal dua kali transaksi. Pengumpulan data dilakukan melalui kuesioner online dengan skala interval 1-6. Analisis data menggunakan Structural Equation Modeling dengan pendekatan Partial Least Square (SEM-PLS) melalui software SmartPLS. Hasil penelitian menunjukkan bahwa harga, kualitas produk, dan kualitas pelayanan memiliki pengaruh signifikan terhadap minat beli ulang, dengan strategi promosi berperan sebagai variabel moderasi. Temuan mengungkapkan bahwa keberhasilan platform digital farmasi tidak hanya bergantung pada harga kompetitif, tetapi juga pada kualitas produk, layanan, dan strategi promosi yang efektif. Penelitian ini memberikan kontribusi teoritis dalam pengembangan literatur e-commerce farmasi dan kontribusi praktis bagi pengembangan strategi platform digital, khususnya dalam meningkatkan minat beli ulang konsumen.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEBERLANJUTAN Muhammad Rizky Arjunanda; Rafrini Amyulianthy
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/d1614033

Abstract

This study aims to analyze the effect of firm characteristics, namely profitability, leverage, and firm size, on sustainability performance. Profitability is measured using Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and firm size is measured using the natural logarithm of market capitalization (LnMarket Capitalization). This study employs a quantitative approach using secondary data. The research sample consists of 44 companies listed on the Indonesia Stock Exchange (IDX) and included in ESG Ratings/ESG Scores, selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS version 22. The results indicate that profitability and firm size have a positive and significant effect on sustainability performance, while leverage has a negative and significant effect on sustainability performance. These findings suggest that financial capacity and firm scale support the implementation of sustainability activities, whereas high leverage may limit a company’s ability to allocate resources to improve sustainability performance. This study is expected to provide insights for companies, investors, and other stakeholders in understanding the factors that influence corporate sustainability performance.
E-GOVERNMENT DAN SUSTAINABILITY PERFORMANCE: MEDIASI PERSEPSI ANTIKORUPSI DAN MODERASI GOOD PUBLIK GOVERNANCE NEGARA DI ASIA PASIFIK Amyulianthy, Rafrini; Harnovinsah; Damayanti, Ameilia; Razali, Fazlida Mohd
Jurnal Riset Bisnis Vol. 9 No. 2 (2026): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/t2qjnt39

Abstract

This study investigates the function of e-government and effective public governance in improving governmental sustainability performance to attain the Sustainable Development Goals (SDGs). A public-sector–adapted Balanced Scorecard (BSC) framework is used to measure how well the government does its job which indicate by results of citizen and public service, internal procedures, learning and growth, financial stewardship, and public impact. This study utilizes balanced panel data from 61 Asia-Pacific nations spanning 2020 to 2023, comprising 305 observations, to conduct panel regression analysis for testing both mediating and moderating mechanisms. The findings show that the adoption of e-government is linked to a decrease in perceived corruption and has a positif significant impact on sustainability performance. The relationship between e-government and sustainability performance is found mediated by corruption, emphasizing the need of institutional integrity as a transmission channel. Additionally, strong public governance increases e-government's ability to combat corruption, indicating that digital transformation only produces the best results under a strong governance framework. By including corruption, governance quality, and e-government into a national-level Balanced Scorecard framework for cross-country analysis, this study adds to the academic literature. In practice, the results emphasis how important it is for policymakers to make sure that digital transformation projects are in line with governance changes to make progress on the 2030 SDGs agenda.
Analisis Perilaku Konsumen terhadap Keputusan Pembelian dan Loyalitas Pelanggan Suplemen di Apotek Umar, Sofia Anisa; Wirabrata, I Gede Made; Amyulianthy, Rafrini
TIN: Terapan Informatika Nusantara Vol 6 No 10 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i10.9520

Abstract

The increasing public awareness of maintaining body immunity after the COVID-19 pandemic has driven the growth of dietary supplement consumption as a preventive health measure. However, fluctuating supplement sales indicate the presence of factors influencing consumer behavior in purchasing decisions and customer loyalty. This study aims to analyze the effects of knowledge, attitude, and behavior on purchasing decisions and customer loyalty toward supplements. The research employed a quantitative method with a descriptive approach, involving 150 respondents who had purchased supplements, using a questionnaire with a 1–5 interval scale. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS software. The results show that knowledge (0.411; 0.297), attitude (0.290; 0.220), and behavior (0.275; 0.233) have positive and significant effects on purchasing decisions and customer loyalty. Purchasing decisions also have a significant positive effect on customer loyalty with a path coefficient of 0.314. Additionally, knowledge (0.129), attitude (0.091), and behavior (0.087) indirectly influence customer loyalty through purchasing decisions. These findings indicate that better consumer understanding and positive attitudes contribute to repeat purchases and stronger customer loyalty. Therefore, improving product education, ensuring product availability, and enhancing service quality with a customer-oriented approach are essential strategies to strengthen customer loyalty.
CAN GOOD GOVERNANCE ENHANCE LOCAL GOVERNMENT PERFORMANCE? Rafrini Amyulianthy; Ruhaini Muda; Jamaliah Said; Dyah Setyaningrum; Harnovinsah Harnovinsah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 1 (2023): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i1.5231

Abstract

The first objective of this study is to examine the effect of audit results on the local government performance. Secondly is examining the moderating role of good governance on the relationship between audit results and local government performance. This study collected 536 local governments data from 134 local authorities in Indonesia from 2016 to 2019. The data employed for audit results were extracted from findings and rectification of audit reports. For the Good Governance, this study develops the Good Governance Principles index by mapping the data taken from Evaluation of Local Government Performance by the Ministry of Home Affairs RI with IGI indicators. Meanwhile, the local government performances were measured using the total local own revenue. This study uses multiple moderated regression analyses to explain the relationship between the audit results and good governance on local government performance. As the result, it has a significant effect on both variables tested. This research also found a significant interaction between audit results and good governance on local government. These results assert that good governance enhances local government to be more effective in responding to audit results to improve their performances in the following years.
Co-Authors Amanda, Okky Wahyu Ana Sopanah, Ana Andi Sayyidatun Ufairah Anto Andri Prasetiyo Anisa May Ari Pratiwi Arunia Arunia Trie Wulansari Asriyal Asriyal Athania Mahardiyanti Azizah, Widyaningsih Basis G. Andamari Damayanti, Ameilia Disya Badzlina Dyah Setyaningrum Fujianti, Lailah Harnovinsah Harnovinsah Herawati, Ratna Hidayah Herlan Indah Masri Intan Paulina Lubis Iqbal Tejokusumo Jamaliah Said K.Ritonga, Elsa Khair, Jessica Khalida Utami LAILAH FUJIANTI Lubis, Intan Paulina Lysandra, Shanti Lysandra, Shanti Lysandra, Shanti Mira Munira Muhammad Rizky Arjunanda Munira, Mira Nadia Tri Silvi Nelyumna Rizal Novi Yantih Nuraini Sari, Nuraini Nurul Yunita Oktrivina, Amelia Prasetyo, Yudha Rahmatika, Lora Razali, Fazlida Mohd Reskino, - Ruhaini Muda S, Basis Gumilarsih Saragi, Sahat Sembiring, Grace Faskarina Shanti Lysandra Shanti Lysandra Shinta Budi Siregar, Farhan Aldi Sukatin, Sukatin Theresya Indah Rahmat Tri Astuti TRI ASTUTI Tryas Chas Biandani Ulfah, Meutia Umar, Sofia Anisa Widyaningsih Azizah Wirabrata, I Gede Made Yetty Murni Yuana Mandagie Yudha Prasetyo