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Minanari
Universitas Mercu Buana
Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Veterinary

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Factors Affecting the Quality of Earnings (Empirical Study of Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020) MINANARI, Minanari; ASMARA, Rina Yuliastuty
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.676

Abstract

This study examines the effect of Tax Planning, Corporate Social Responsibility (CSR), Company Size, and Leverage on Earning Quality (Empirical Study of Transportation Sub Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020). The object of this study is to use a transportation company listed on the Indonesia Stock Exchange (IDX). The research sample was 10 of the 46 companies that met the criteria. The sampling technique used in the study was the purposive sampling method. The results of this study indicate that (1) Tax Planning has no significant negative effect on Earnings Quality, (2) Corporate Social Responsibility (CSR) has a significant negative effect on Earnings Quality, (3) Firm size has a significant negative effect on Earning Quality, (4) Leverage has no significant negative effect on Earnings Quality.
The Influence Of Free Cash Flow, Profitability, Managerial Ownership, Institutional Ownership And Company Size On Debt Policy (Empirical Study Of Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesian Stock Exchange 2015-2019) ANGGRAENI, Lisna; MINANARI, Minanari; YESSIE, Afly; INDRIAWATI, Fitri
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.818

Abstract

This research aims to determine the influence of free cash flow, profitability, managerial ownership, institutional ownership and company size on debt policy. The type of research used is quantitative research with a causal approach. In this research, the sampling method was carried out using a purposive sampling method. There were 28 manufacturing companies in the consumer goods industry sector in 2015-2019, which were used as samples in this research. This research uses secondary data taken from annual reports and company audit reports. The analysis method uses multiple linear regression analysis. The results of this study show that free cash flow has a negative and significant effect on debt policy, profitability has a positive and significant effect on debt policy, managerial ownership has a negative and significant effect on debt policy, institutional ownership has a negative and significant effect on debt policy, and company size has an effect and is not significant. Significant to debt policy.
Digital Accounting Adoption in Micro and Small Enterprises: The Roles of Accounting Training and Information Technology Access Minanari, Minanari; Yessie, Afly; Aini, Lusia Sri
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 3 (2025): Pelita Journal October 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i3.252

Abstract

Micro and small enterprises play a crucial role in economic resilience, yet many continue to face persistent challenges in maintaining systematic and reliable financial records. Limited accounting capacity and uneven access to information technology remain major barriers to the adoption of proper financial record-keeping practices. This study aims to examine the roles of accounting training and information technology access in influencing financial record-keeping practices among micro and small enterprises. Using a quantitative research design, primary data were collected through structured questionnaires from 50 micro and small enterprises operating in an urban area. The data were analyzed using validity and reliability tests, multiple linear regression, and hypothesis testing, including t-tests, F-tests, and the coefficient of determination. The results indicate that accounting training does not have a statistically significant effect on financial record-keeping practices, suggesting that training programs alone may not be sufficient to ensure consistent implementation. In contrast, access to and utilization of information technology show a significant positive effect on financial record-keeping practices, highlighting the critical role of digital tools in improving accuracy, efficiency, and consistency in financial reporting. Simultaneously, accounting training and information technology access jointly influence financial record-keeping practices, although technology access emerges as the dominant factor. These findings imply that policies and support programs for micro and small enterprises should prioritize expanding access to user-friendly digital accounting technologies while reorienting accounting training toward more practical, application-based approaches to enhance their effectiveness.
Extending Agency Theory toward Conscious Agency in Sustainable Accounting and Reporting Kwarto, Febrian; Minanari; Indriawati, Fitri; Meini, Zumratul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4410

Abstract

The increasing demands for sustainable accounting and sustainability reporting challenge the relevance of classical agency theory, which views agents primarily as rational and opportunistic economic actors. In practice, sustainability disclosure involves ethical, social, and environmental dimensions that transcend the traditional contractual relationship between principals and agents. This study aims to explore the limitations of classical agency theory in explaining sustainable accounting practices and to propose conceptual extensions that are more aligned with sustainability accountability. This study uses a critical conceptual literature review approach to previous studies on agency theory, corporate governance, and sustainability accounting. The results of the study show that classical agency theory still has limitations in explaining multi-stakeholder accountability, long-term orientation, and ethical considerations in sustainability reporting. As a conceptual contribution, this study proposes a conscious agency framework that positions agents as ethically and ecologically responsible actors and broadens the meaning of principals to include a wider range of stakeholders. This framework has implications for the development of sustainability accounting, governance mechanisms, and future empirical research agendas, particularly in the context of developing countries such as Indonesia.
Implementation of Corporate Governance (Case Study of Insurance Companies in Indonesia) Lucky Nugroho; Minanari; Safira; Anees Janee Ali; Audita Setiawan; Yananto Mihadi Putra
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The occurrence of bankruptcy in insurance companies in Indonesia shows indications of weak mitigation and not optimal implementation of corporate governance. Therefore, this conceptual paper aims to discover the types of risks in companies and the types of risks in insurance companies. The method used is qualitative. The method used is descriptive qualitative, which aims to explain certain phenomena or events in depth without measuring variables with numbers or statistics. In this conceptual paper on insurance company risk, qualitative methods aim to identify existing risks and provide views on good governance practices to deal with them. The result of this conceptual paper is that risk management is one step in mitigating companies from losses and bankruptcy, and insurance companies in Indonesia must be able to manage existing risks and apply good governance to maintain business sustainability. The implications of this conceptual paper provide information and references as well as new scientific treasures related to implementing risk management and the types of risks found in insurance companies.
Training on Processing Inventory Transactions for Accounting Teachers at the Tangerang City Financial and Institutional Accounting Teacher Association (MGMP) Minanari, Minanari; Astuti, Retno Puji; Arini, Lusia Sri
International Journal of Social Science and Community Service Vol. 2 No. 2 (2024): APRIL
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i2.16

Abstract

Improving the quality of SMK graduates so that they can meet industry needs is one of the objectives of the community service project carried out by the Team in collaboration with MGMP (Musyawarah Guru Mata Pelajaran) Accounting partners and financial institutions in the Tangerang City area. Financial statements function as a tool to analyze financial performance, providing information about financial position, business operations, performance, and cash flow, which can be used as a basis for making economic decisions. The purpose of this service program is to offer assistance and training in interpreting transaction evidence, managing it within the accounting cycle, and producing financial reports. This training includes not only purchase transactions but also various transactions related to sales, cash receipts, cash disbursements, adjusting journal entries, and tax-related matters. One challenge faced by partners is the need for assistance in updating financial accounting standards and taxation standards. The implementation method begins with providing assistance and training in the preparation of Excel-based transactions to enhance partners' understanding and knowledge of accounting. The second stage involves discussing the results of the interpretation of transaction evidence within the accounting cycle and tax treatment. The third stage is the preparation of financial statements as a result of this community service. The outcomes of the community service project indicate an increase in partners' ability to manage business transactions in accordance with current accounting and tax standards.
Financial Training for MSMEs: Enhancing Financial Statement Preparation and Audit Understanding in Kembangan District Yessie, Afly; Minanari, Minanari
International Journal of Social Science and Community Service Vol. 3 No. 3 (2025): July
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i3.93

Abstract

This financial training aims to enhance the understanding and skills of MSME managers in Kembangan District in financial statement preparation and financial statement audit. The training is conducted through counseling and hands-on practice methods, covering the basics of accounting, how to prepare financial statements in accordance with the financial accounting standards applicable in Indonesia, and the importance of auditing to ensure the reliability of financial statements. The training results showed a significant improvement in participants' understanding of financial statement preparation and audit processes relevant to MSME needs. This training is expected to make a tangible contribution to improving financial governance in MSMEs in Kembangan District. The program's goal is to boost business transparency, increase access to funding, improve adherence to regulations, and promote lasting business growth and development within the local MSME sector by improving financial management skills.
Financial Literacy Training: Understanding How to Manage Cash Flow and Plan Business Finances Better in MSMEs in Kembangan Subdistrict Minanari, Minanari; Yessie, Afly
International Journal of Social Science and Community Service Vol. 3 No. 3 (2025): July
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i3.94

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a strategic sector in driving Indonesia's economic growth. However, low financial literacy remains a major challenge in effective business financial management. Based on previous findings, many MSMEs lack sufficient understanding in preparing cash flow statements and systematically planning business finances. This Community Service Activity (PKM) aims to enhance the financial literacy of MSMEs in Kembangan Sub-district through training on cash flow management and business financial planning. The methods employed include interactive lectures, group discussions, and hands-on practice in preparing simple financial reports. The results of the implementation showed an increase in participants' understanding of the importance of financial record-keeping, as well as their ability to create business financial projections. With this improvement, SMEs are expected to be able to manage cash flow more effectively and plan their business finances sustainably.
Co-Authors Afly Yessie Agustiyani, Agustiyani Aini, Lusia Sri Anees Janee Ali ANGGRAENI, Lisna Anis Yuli Susanti Astuti, Retno Puji Audita Setiawan Azzahra, Davina Dwi Asih Surjandari Febrian Kwarto Fitri Indriawati Kartika Dwi Rachmawati Lucky Nugroho Lusia Sri Arini Rina Haerani Nurullah Rina Yuliastuty Asmara Rini Indarti Safira Safira Suprapto Suprapto Wardani, Andini Sukma Yananto Mihadi Putra Zumratul Meini