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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEIKO : Journal of Management & Business YUME : Journal of Management Reswara: Jurnal Pengabdian Kepada Masyarakat EKONOMIKA45 Abdi Makarti Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer International Journal of Business and Management Technology in Society (IJBMTS)
Enny Susilowati Mardjono
Fakultas Ekonomi Dan Bisnis Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Ajaran Tri Pantangan, Sikap, dan Pemberian Reward terhadap Niat Melakukan Whistleblowing Susanto, Aurelia; Yulita Setiawanta; Enny Susilowati Mardjono; Hermawan Triono
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3586

Abstract

This study aims to see whether there is an influence of the Tri Pantangan teachings, attitudes, and provision of rewards on the intention to do whistleblowing. The population in this study were accounting students at Dian Nuswantoro University Semarang. The sample was taken using puposive sampling technique, with 101 students selected as research respondents. Data were collected through questionnaires as a data collection method. To analyze the data, this study used multiple linear regression analysis assisted by SPSS 25. The results showed that the tri abstinence teachings and attitudes affect the intention of whistleblowing, while the provision of rewards showed no effect on the intention of whistleblowing.
The Influence of Foreign Ownership and Leverage on Firm Value with Financial Distress as an Intervening Variable B. Andini Nugrahaning Wdhi; Enny Susilowati Mardjono
International Journal of Business and Management Technology in Society Vol. 2 No. 1: June 2024
Publisher : Direktorat Riset dan Pengabdian Kepada Masyarakat, Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j30254256.v2i1.1073

Abstract

Purpose – This research aims to analyse the effect of foreign ownership and leverage on firm value, with financial distress as an intervening variable, specifically in multinational food and beverage companies listed on the Indonesia Stock Exchange. Methodology – This research employs a quantitative approach using multiple regression analysis and path analysis. Data from 2018 to 2022 were analyzed, focusing on foreign ownership, leverage (measured by Debt-to-Equity Ratio), financial distress (using financial ratios), and firm value (measured by Price to Book Value). Findings – Financial distress can be used as an intervening variable between foreign ownership and firm value, where financial distress affects foreign ownership and financial distress also affects firm value. Financial distress cannot be used as an intervening factor between leverage and firm value, where financial distress affects firm value, but financial distress does not affect the leverage variable. Research limitations – This research is limited by its five-year observation period and focuses only on financial ratios within the multinational food and beverage sector in Indonesia. Future research could expand by including different sectors, longer timeframes, and a broader range of financial indicators. Practical implications – This research provides practical insights for investors and corporate managers, especially in multinational firms, regarding the importance of foreign ownership structures and financial health in enhancing firm value.
Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Sales Growth terhadap Tax Avoidance Nindiana Okta Auliya; Juli Ratnawati; Enny Susilowati Mardjono; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1616

Abstract

This research uses a quantitative approach aimed at determining the influence of institutional ownership, transfer pricing, and sales growth on tax avoidance in energy companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling technique which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis. The research results conclude that institutional ownership has a negative effect on tax avoidance. Meanwhile, transfer pricing and sales growth have no influence on tax avoidance.
Pengelolaan Keuangan Mahasiswa Akuntansi Universitas Dian Nuswantoro : dilihat dari sisi Literasi Keuangan dan Gaya Hidup Abelinno Rizky Sectioazhari; Enny Susilowati Mardjono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5059

Abstract

The aim of this research is to find out and analyze the influence of Financial Literacy and Lifestyle on the Financial Management of Accounting Students at Dian Nuswantoro University. In this research, the data source used is primary data. The population of Accounting students at Dian Nuswantoro University class 2021/2022 semester 6 is 130 people and the sample obtained by this research is 120. Data analysis in this study used a multiple linear regression analysis model. The sampling technique used in this research used purposive sampling. The results of this study show that lifestyle has an effect on financial management and financial literacy has no effect on financial management.
Pengaruh Auditor Switching, Audit Tenure, dan Ukuran KAP Terhadap Audit Delay (Studi Kasus Pada Perusahaan Property dan Real Estate Yang Listing di BEI tahun 2020-2023) Ananta Adi Firmansyah; Hermawan Triono; Enny Susilowati Mardjono; Dian Festiana Hadi Saputro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7800

Abstract

This study was conducted to obtain empirical evidence on the impact of auditor switching, audit tenure, and the size of the Public Accounting Firm (KAP) on audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative descriptive approach with secondary data from the IDX as its source. Data analysis was carried out with the help of SPSS version 25 software, including descriptive statistical tests, classical assumption tests, and hypothesis tests. The results of the study indicate that auditor switching does not have a significant effect on audit delays with a significance value of 0.352> 0.000. However, the audit engagement period and KAP size separately have a significant effect on audit delays with a significance value of 0.000 <0.05 for both. Together, the three independent variables are proven to have a significant effect on audit delays with a significance value of 0.000 <0.05.
Green Accounting: Peningkatan Environmental Performance Studi Kasus Perusahaan Semen, Energi, dan Tambang Muhammad Fietra Winandha; Arditya Dian Andika; Enny Susilowati M; Hermawan Triono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9433

Abstract

Companies in the sectors of cement, energy, and mining engage in the extraction of raw materials, their subsequent processing into finished products, and the distribution or delivery of these goods. These raw materials are derived from natural resources and are essential in the production of a variety of materials. The manufacturing process produces a considerable volume of waste, which consequently affects the environment. This study aims to explore the effects of renewable energy, recycled waste, and environmental costs on environmental performance, both individually and collectively, while also evaluating these effects through experimental analysis. This study will employ a quantitative methodology, concentrating on specific sustainability reports from firms within the cement, energy, and mining sectors that are listed on the Indonesia Stock Exchange between the years 2020 and 2024. Utilizing a purposive sampling technique, this research has yielded a total of 60 data sets. The objective of this analysis is to address the research hypothesis through the application of structural equation modeling. The findings of the study demonstrate that, to a certain degree, only renewable energy possesses the capability to impact environmental performance, whereas factors such as recycled waste and environmental costs do not exert influence. It is important to acknowledge that when evaluating their cumulative effects, all methods of green accounting can alter environmental performance. Additionally, this research indicates that the evolving framework of green accounting emphasizes accounting practices associated with transactions, events, financial entities, and social and environmental processes. In light of these findings, green accounting is defined as the practice of recognizing, quantifying, documenting, reporting, and disclosing the integration of an organization’s accounting activities with its environmental performance into a unified figure, which stakeholders then utilize to inform both economic and non-economic decisions.
Pengelolaan Keuangan Mahasiswa Akuntansi Universitas Dian Nuswantoro : dilihat dari sisi Literasi Keuangan dan Gaya Hidup Abelinno Rizky Sectioazhari; Enny Susilowati Mardjono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5059

Abstract

The aim of this research is to find out and analyze the influence of Financial Literacy and Lifestyle on the Financial Management of Accounting Students at Dian Nuswantoro University. In this research, the data source used is primary data. The population of Accounting students at Dian Nuswantoro University class 2021/2022 semester 6 is 130 people and the sample obtained by this research is 120. Data analysis in this study used a multiple linear regression analysis model. The sampling technique used in this research used purposive sampling. The results of this study show that lifestyle has an effect on financial management and financial literacy has no effect on financial management.
Pengaruh Thin capitalization, Ukuran Perusahaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Salma Nurhaliza Putri; Enny Susilowati Mardjono; Ngurah Pandji Mertha Agung Durya; Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7787

Abstract

Firm value reflects investors' assessment of its achievements and performance. This research aims to investigate the impact of factors such as firm size, dividend policy, and thin capitalization on firm value. Using secondary data from 188 food & beverage industries listed on the Indonesia Stock Exchange between 2020 and 2022, this analysis focused on a sample of 72 companies. This analysis uses multiple linear regression analysis methods and classical assumption testing which includes normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing consisting of f test, t test, and r test. This study states that firm size, dividend policy, and thin capitalization all have an impact on firm value. Which can be concluded that the regression model developed complies with classical assumptions so that the data can be used. Overall, firm value is strongly influenced by its dividend policy, size, and thin capitalization. Based on the research, suggestions that can be given should include more moderator or intervening variables to support the hypothesis.
Analisis Faktor-faktor Penyebab Kecurangan Laporan Keuangan Berdasarkan Teori Fraud Hexagon Excellino Gegana Handoko; Enny Susilowati Mardjono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8376

Abstract

The purpose of financial reports is to provide information related to the company's finances. This study aims to determine the effect of Fraud Hexagon (Pressure, Opportunity, Justification, Ability, Arrogance, Collusion) on the condition of financial reports. The sample of this study was conducted using purposive sampling, which has the criteria of BUMN companies on the BUMN.go.id website in the form of PT (Limited Liability Company) companies that publish annual reports from 2021 to 2024. Data in the form of secondary data taken from IDX and/or the official website of the entity as many as 117 samples. The analysis tool used is WarpPLS 7.0 to determine the effect of Fraud Hexagon on financial reports so that companies can identify and anticipate fraud that occurs in the field. The results show that the variables that affect the condition of financial reports are pressure (X1) which is proxied by financial targets, opportunities (X2) which is proxied by commissioner communication, and ability (X4) which is proxied by director changes. Justification (X3) which is proxied by auditor changes, arrogance (X5) which is proxied by the CEO holding dual positions, and collusion (X6) which is proxied by audit fees, do not affect financial reporting events.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Digital Payment, Kapabilitas Teknologi Informasi Komunikasi, dan Kapabilitas Keuangan Digital Terhadap Kinerja UMKM Kuliner di Kecamatan Banyumanik Kota Semarang Shinfi Nabila Putri; Enny Susilowati Mardjono; Ira Septriana; Purwantoro Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11435

Abstract

This study aims to examine the effects of financial literacy, financial inclusion, digital payment, information and communication technology (ICT) capability, and digital financial capability on the performance of micro, small, and medium enterprises (MSMEs) in Banyumanik District. This research employs a quantitative approach using primary data collected through purposive sampling, with a sample of 100 MSME owners registered on digital platforms. The data were analyzed using SPSS statistical analysis techniques. The findings indicate that, partially, digital payment and information and communication technology (ICT) capability have a positive and significant effect on MSME performance, while financial literacy, financial inclusion, and digital financial capability do not have a significant effect. Simultaneously, all variables have a significant effect on MSME performance, indicating that the combination of financial factors and digital capabilities continues to play an important role in enhancing MSME performance and sustainability.
Co-Authors Abelinno Rizky Sectioazhari Abelinno Rizky Sectioazhari Adellia, Putri Rahma Ajeng Puspitasari Ananta Adi Firmansyah Anna Sumaryati Anna Sumaryati Arditya Dian Andika B. Andini Nugrahaning Wdhi Excellino Gegana Handoko Hermawan Triono Imang Dapit Pamungkas Ira Septriana Ira Septriana Ira Septriana, Ira Juli Ratnawati Juli Ratnawati Lilis Setyowati Mawarda, Aisa Senta Melati Oktafiyani Muhammad Fietra Winandha Muhammad Rafi Raihan Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Nindiana Okta Auliya Prasetyo, Dwiky Budhi Purwantoro Purwantoro purwantoro purwantoro Ratna Herawati Salma Nurhaliza Putri Salma Nurhaliza Putri Saputro, Dian Festiana Hadi Shalsabila, Fanisha Putri Shinfi Nabila Putri Susanto, Aurelia Triono, Hermawan Yulita Setiawanta Yulita Setiawanta