Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal EKONOMIS : Journal of Economics and Business Jurnal Akuntansi dan Keuangan (JAK) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi International Journal of Economics, Management and Accounting Journal of Economics Education
Sari Indah Oktanti Sembiring
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Factors Affecting the Implementation of Accrual-Based Accounting Information Systems and The Impact on Accounting Information Quality-Evidence from Indonesia Mega Metalia; Sari Indah Oktanti Sembiring; Gandy Wahyu Maulana Zulma
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.1111

Abstract

This study aims to examine the effect of implementing regional financial regulations, employee competence and organizational commitment on the successful implementation of accrual-based accounting information systems and their impact on the quality of accounting information. This research is included in survey research with the type of investigation, this type of research is verification and explanatory research. This research is verificative (verificative research) and is explanatory (explanatory research) or causality (causal study) because this study aims to find out what and to what extent the factors that are estimated to affect a variable with the object of research h implementation of regional financial regulations (X1) , employee competence (X2), organizational commitment (X3), successful implementation of accrual-based accounting information system (Y) and quality of accounting information (Z). The population in this study were all Provincial/District/City Governments in Indonesia. The analytical design used in this research is quantitative data analysis with descriptive method. The quantitative analysis that will be carried out aims to determine the relationship between variables through hypothesis testing using structural equation modeling (Structural Equation Model-SEM) with the Partial Least Square (PLS) approach. The results of the study show that: (1) The implementation of regional financial regulations affects the success of the implementation of an accrual-based accounting information system, (2) Employee competence affects the success of the implementation of an accrual-based accounting information system, (3) Organizational commitment affects the success of the implementation of an accrual-based accounting information system. accruals, (4) The success of the application of accrual-based accounting information system affects the quality of accounting information.
PENCEGAHAN FRAUD DENGAN FRAUD CONTROL PLAN: KASUS PADA MANAJEMEN RUMAH SAKIT BLUD DI INDONESIA Saring Suhendro; Sari Indah Oktanti Sembiring
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1740

Abstract

Internal Control is expected to be able to prevent and detect fraud. The Indonesian government uses the Government Internal Control System (SPIP). Management's understanding of SPIP is crucial to ensuring adequate SPIP is implemented in BLUDs. After SPIP is the Fraud Control Plan, both developed by BPKP and are expected to be able to carry out fraud deterrence in BLUD hospitals in Indonesia. According to IcekAjzen's theory of planned conduct, dishonesty has roots in the individual's psyche and goals. This research seeks to verify that hospital BLUD management understands SPIP management, has positive attitudes about behavior, has subjective standards, perceives that they influence their conduct, and intends to utilize FCP to avoid fraud. Indicators of fraud deterrence and FCP as new ideas are presented in this research. The study was conducted on management working in several BLUD hospitals in Indonesia. The results show that management's fraud prevention actions are based on its intention to implement a Fraud Control Plan.
The Effect of Capital Expenditure, Local Own Revenue, Audit Opinions, and Audit Findings on Corruption Febrina Amelia Valentina; Tri Joko Prasetyo; Sari Indah Oktanti Sembiring
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.275

Abstract

Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments.
Impact of ESG Risk Ratings on Stock Prices: Evidence from ESG Leaders Index Companies (2020–2023) Celvin Yusra; Susi Sarumpaet; Agrianti Komalasari; Sari Indah Oktanti Sembiring
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.960

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) Risk Ratings on stock prices of companies listed in the ESG Leaders Index on the Indonesia Stock Exchange during the period 2020–2023. Using the Ohlson (1995) valuation model as the theoretical framework, the research examines the value relevance of financial information—proxied by Book Value per Share (BVPS) and Earnings per Share (EPS)—and non-financial information in the form of ESG risk ratings. The study employs purposive sampling, resulting in an unbalanced panel dataset of 120 firm-year observations. Panel regression analysis with the Random Effect Model (REM) is applied, supported by classical assumption tests and sensitivity analysis. The findings reveal that BVPS has a positive and significant effect on stock prices, highlighting its role as a stable and value-relevant measure for investors. By contrast, EPS shows a positive but insignificant relationship, confirming the declining relevance of earnings in the Indonesian market. Moreover, ESG Risk Ratings exhibit a negative but statistically insignificant effect, suggesting that while firms with higher ESG risks tend to be valued lower, sustainability considerations are not yet consistently incorporated into equity valuation by Indonesian investors. These results imply that financial fundamentals, particularly BVPS, remain the dominant factor in stock price determination, whereas ESG information has not yet achieved value relevance in the Indonesian context. The study underscores the need for stronger regulatory enforcement, standardized ESG disclosure, and greater investor awareness to enhance the integration of sustainability risks into capital market decision-making.
Pengaruh Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals Adelya Mutiara Nurhamzah; Sari indah Oktanti Sembiring
Jurnal Pendidikan Ekonomi Vol 5 No 1 (2026): June
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Jambi

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

Abstract

This study aims to analyze the effect of good corporate governance on earnings management. The population in this study were non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2025 period. The sample selection technique used was purposive sampling, resulting in 53 samples. Data processing was performed using SPSS 25 software. This study employed a quantitative approach with a panel data analysis method. The independent variable in this study was good corporate governance, consisting of managerial ownership, institutional ownership, female board directors, and female audit committee members. While the dependent variable was earnings management, measured using the Discretionary Revenue Model approach by Stubben (2010). The results showed that managerial ownership did not have a positive effect on earnings management, while institutional ownership, female board directors, and female audit committee members did not have a negative effect on earnings management. For future research, it is recommended to use different sectors and extend the research period.
The Effect of ESG Ratings on Bank Leverage Evidence From Non-Financial Sector Companies Listed on Indonesia Stock Exchange (IDX) in 2022-2024 Jevin Meichael Chiang; Sari Indah Oktanti Sembiring
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 4 (2026): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i4.2439

Abstract

This study examines the effect of ESG ratings on bank leverage among non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. ESG ratings are measured using Bloomberg ESG scores, while bank leverage is measured as bank debt divided by total assets. Using panel data from 46 companies (138 firm-year observations), this study applies panel data regression and selects the Random Effects Model (REM) based on model selection tests. The results show that ESG ratings have a positive but statistically insignificant effect on bank leverage. These findings indicate that higher ESG ratings does not necessarily increase firms’ reliance on bank financing. The results do not support Signaling Theory but are more consistent with the view that firms with stronger ESG ratings may rely less on external debt. This study contributes to the sustainable finance literature by providing evidence from an emerging market context where bank financing remains an important source of corporate funding.
Co-Authors Adelya Mutiara Nurhamzah Celvin Yusra Febrina Amelia Valentina Jevin Meichael Chiang Komalasari, Agrianti Mega Metalia, Mega Saring Suhendro Susi Sarumpaet Tri Joko Prasetyo Zulma, Gandy Wahyu Maulana