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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) 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 Al-Mal:Jurnal Akuntansi dan Keuangan Islam International Journal of Science and Society (IJSOC) RELEVAN : Jurnal Riset Akuntansi Innovation Business Management and Accounting Journal 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
Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Dana Desa dan Alokasi Dana Desa terhadap tingkat kemiskinan dikabupaten Bogor Arunia Trie Wulansari; Arunia; Amyulianthy, Rafrini; Herlan
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 1 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i1.6393

Abstract

This research has achievements in order to test the role of village funds and village fund allocation in poverty levels in Bogor district in 2022. This research applies procedures based on data processing and the type of data used, namely complementary data obtained through the Community and Village Empowerment Service (DPMD ) Bogor district. The results collected were then studied applying classical assumption tests as well as multiple linear regression studies on village funds and village fund allocation as independent variables and poverty level as the dependent variable. The results of this research indicate that based on simultaneous (F test) village funds and village fund allocations have a good role in the poverty level of Bogor Regency, based on partial (t test) village funds and village fund allocations have a significant effect on the poverty level of Bogor Regency. This economic view has not been implemented in accordance with the regulations established and created because individual interests and preferences conflict with each other. This is in accordance with the theory used, namely Public Choice Theory.
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.
CAN GOOD GOVERNANCE ENHANCE LOCAL GOVERNMENT PERFORMANCE? Amyulianthy, Rafrini; Muda, Ruhaini; Said, Jamaliah; Setyaningrum, Dyah; 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 Agus Suparman Amanda, Okky Wahyu Ana Sopanah, Ana Andi Sayyidatun Ufairah Anto Anisa May Ari Pratiwi Arunia Arunia Trie Wulansari Asriyal Asriyal Athania Mahardiyanti Azizah, Widyaningsih Basis G. Andamari Disya Badzlina Fujianti, Lailah Harnovinsah Harnovinsah Herawati, Ratna Hidayah Herlan Indah Masri Intan Paulina Lubis Iqbal Tejokusumo K.Ritonga, Elsa Khair, Jessica Khalida Utami LAILAH FUJIANTI Lubis, Intan Paulina Lysandra, Shanti Lysandra, Shanti Lysandra, Shanti Mira Munira Muda, Ruhaini Munira, Mira Nadia Tri Silvi Nelyumna Rizal Novi Yantih Nuraini Sari Nuraini Sari, Nuraini Nurul Yunita Oktrivina, Amelia Prasetyo, Yudha Rahmatika, Lora Reskino, - S, Basis Gumilarsih Said, Jamaliah Saragi, Sahat Sembiring, Grace Faskarina Shanti Lysandra Shanti Lysandra Shinta Budi Siregar, Farhan Aldi Syamsiar, Syamsiar Theresya Indah Rahmat Tri Astuti TRI ASTUTI Tryas Chas Biandani Widyaningsih Azizah Yetty Murni Yuana Mandagie Yudha Prasetyo