Article Per Year (5 Year)
p-Index From 2021 - 2026
3.846
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Akuntabel : Jurnal Ekonomi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Eksplorasi Akuntansi (JEA) Buletin Poltanesa ABDI EQUATOR Jurnal Literasi Akuntansi Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance Management (JAFM) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Riset Ekonomi dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Penelitian Pendidikan Indonesia Analisa: Jurnal Manajemen dan Akuntansi Sriwijaya Accounting Community Services Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Islamic Economics Business (JIsEb)
Sari Rusmita
Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mathematics Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
Apakah FoMO dapat Memoderasi Literasi Keuangan dan Financial Well-being Mahasiswa Generasi Z? Klara Monika; Sari Rusmita; Syarif M. Helmi
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.413

Abstract

Purpose: This study aims to analyze the influence of Financial literacy on Financial well-being, analyzing Fear of Missing Out as a moderation in the relationship between Financial literacy and Financial well-being of generation Z students. Method: The method used in this study is quantitative through an associative approach, and to collect data from respondents via WhatsApp using a Google Forms link in the form of a five-point Likert scale questionnaire. The data analysis technique uses Moderated Regression Analysis with the help of IBM SPSS 32.0.0. statistics, and the number of samples obtained by 91 accounting students of the class of 2023 at Tanjungpura University which were then determined by the Slovin formula and selected by purposive sampling. Finding: The findings show that Financial literacy has a positive and significant effect on Financial well-being and FoMO is unable to moderate Financial literacy and Financial well-being of generation Z students of the 2023 Accounting study program, Faculty of Economics and Business, Tanjungpura University. This study confirms that Financial literacy is essential for individuals to achieve well-being through the ability to manage finances well, make rational decisions. Novelty: This study model contributes empirically, namely examining the role of FoMO as a moderation variable in the relationship between Financial literacy and Financial well-being of Generation Z students who are in the transition to financial independence in West Kalimantan, kebaharuan model penelitian ini terletak pada upaya menjawab hasil inkonsistensi pada penelitian sebelumnya antara literasi keuangan terhadap Financial well-being. Selain itu, untuk expand on previous studies that examined FoMO as independent and dependent variables. Theoretically, this study develops the Theory of Planned Behavior (TPB) to explain that Financial literacy is able to shape rational Financial behavior in an effort to improve well-being. Prospect Theory to explain the role of psychological factors, namely FoMO, which currently has the potential to influence individual Financial decisions so that it becomes irrational. Practically, these findings can be a guideline for students in facing the flow of globalization by improving Financial literacy in order to be able to make wise Financial decisions and improve welfare. Furthermore, these findings can also help manage psychological factors including FoMO to facilitate rational financial decision-making.
Green Accounting, Corporate Social Responsibility and ESG Performance as Determinants of Firm Value: Empirical Evidence from Indonesia Energy Sector Firms Fellisha Rulytha Br Butar Butar; Umiaty Hamzani; Sari Rusmita
Journal of Accounting and Finance Management Vol. 7 No. 3 (2026): Journal of Accounting and Finance Management (July - August 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i3.3762

Abstract

This study examines the relationships between green accounting, corporate social responsibility, environmental, social, and governance performance, and firm value among energy-sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. Using purposive sampling, the study analyses 120 firm-year observations from 40 companies. Green accounting is measured using the Environmental Disclosure Index, corporate social responsibility using the Corporate Social Responsibility Disclosure Index, and environmental, social, and governance performance using Refinitiv ESG scores. Firm value is measured using Tobin’s Q. Panel data regression with a fixed effects model is employed to examine the proposed relationships. The results indicate that green accounting, corporate social responsibility disclosure, and environmental, social, and governance performance each have a positive and significant association with firm value. By simultaneously examining these three sustainability-related constructs within Indonesia’s energy sector, this study provides integrated empirical evidence that sustainability practices and performance are relevant to market valuation.
Pengaruh Mekanisme Good Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI dengan Kepemilikan Manajerial sebagai Variabel Moderasi Jhenny Berliana; Angga Permadi Kapriana; Sari Rusmita
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4291

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms on sustainability report disclosure, with managerial ownership serving as a moderating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 62 observation data. Data were analyzed using IBM SPSS Statistics version 27 through multiple linear regression analysis and Moderated Regression Analysis (MRA). The results indicate that the board of directors and independent commissioners do not have a significant effect on sustainability report disclosure. In contrast, the audit committee has a positive and significant effect on sustainability report disclosure, indicating that effective oversight functions improve the quality of corporate sustainability reporting. Furthermore, managerial ownership is unable to moderate the relationship between the board of directors, independent commissioners, and the audit committee with sustainability report disclosure. These findings suggest that the level of managerial share ownership is insufficient to strengthen the effectiveness of GCG mechanisms in promoting sustainability reporting transparency. This study is expected to contribute to companies, investors, and regulators in improving corporate governance practices to support sustainable business activities.
Cost-Volume-Profit Analysis as a Profit Planning Tool at Dormitory Business in Kubu Raya Regency Qonita Rizky Hadi Sudiro; Syarbini Ikhsan; Sari Rusmita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p431-445.2026

Abstract

Purpose: This study aims to analyze the application of Cost–Volume–Profit (CVP) analysis as a profit planning tool at Aqofa's Dormitory in Kubu Raya Regency by examining the contribution margin, break-even point, margin of safety, and degree of operating leverage. This study addresses the limited application of CVP analysis in micro-scale dormitory businesses.Research Methodology: This study employed a qualitative case study approach. Data were collected through in-depth interviews, observation, and documentation. Financial records and supporting documents provided by the business owner were analyzed to evaluate cost, occupancy, and profit relationships.Results: The findings show that the dormitory achieved a contribution margin ratio of 95.83%, indicating strong capacity to cover fixed costs and generate profit. The break-even point was IDR 14,402,210, equivalent to two occupied rooms. The margin of safety reached 50%, while the degree of operating leverage was 2, indicating relatively stable profitability.Conclusions: CVP analysis is an effective profit planning tool for micro-scale dormitory businesses as it helps evaluate cost structures, occupancy levels, and profit performance.Limitations: This study focuses on a single dormitory business and one observation period, limiting generalizability.Contributions: This study extends the application of CVP analysis in micro-scale service businesses and provides practical insights for dormitory owners in managing costs, pricing, and profit planning.
Pengaruh Penerapan Peraturan Pemerintah No.23, Self Assessment System, Dan Laba Penghasilan terhadap Kepatuhan Wajib Pajak UMKM di Kota Pontianak Yasmin Defi Izaty; Sari Rusmita; Syarbini Ikhsan
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3301

Abstract

This study aims to analyze the effect of the implementation of Government Regulation No. 23 of 2018, the Self Assessment System, and income profit on MSME taxpayer compliance in Pontianak City. The study employed a quantitative approach using primary data collected through questionnaires distributed to 153 MSME owners selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS, including validity, reliability, classical assumption, t-test, F-test, and coefficient of determination analyses. The findings indicate that the implementation of Government Regulation No. 23 of 2018, the Self Assessment System, and income profit have positive and significant effects on MSME taxpayer compliance, both partially and simultaneously. Among these variables, income profit was identified as the most dominant factor affecting taxpayer compliance. These findings suggest that better tax regulations, effective implementation of the self-assessment system, and improved business profitability encourage higher compliance among MSME taxpayers. This study concludes that tax policies, taxation systems, and taxpayers' economic conditions play important roles in strengthening taxpayer compliance and supporting sustainable tax revenue growth in Pontianak City.
Co-Authors Amanah Hijriah Angga Permadi Kapriana Ardiansyah Ardiansyah Ariefanda Iqbal Perdana Candra Wijaya Ceasaria Maryati Desinta Desinta Diah Ajeng Rachmawati Diska Meilinda Djunita Permata Indah Eryska Apriwulandari Febrina Azzahra Fellisha Rulytha Br Butar Butar Fila Sofi Fransius Napitupulu Gressia Agustin Handi Brata Haryono Haryono Ira Grania Mustika Jhenny Berliana Juanda Astarani Karpriana, Angga Permadi Khristina Yunita Klara Monika Lestari Lestari Lilis Natalia M. Irfani Hendri Mey Chyndiz Monica Juwanda Ansari Muhammad Fahmi Muhsin Muhsin Nadya Eka Putri Nella Yantiana Nina Febriana Dosinta Pinkan Antasha Shaza Manbo Paputungan Qonita Rizky Hadi Sudiro Rafles Ginting Shella Rahma Juani Syahbandi Syahbandi Syarbini Ikhsan Syarbini Ikhsan Syarif M. Helmi Tengku Hafiza Ulya Amadyra Akbar Umiaty Hamzani Umiaty Hamzani Viensy Florensia Vitriyan Espa Yasmin Defi Izaty Yulia Ekawati Tasbita Yulius Paul Pian