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All Journal Jurnal Akuntansi dan Pajak Akuntabel : Jurnal Ekonomi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Bilancia : Jurnal Ilmiah Akuntansi 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) SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Riset Ekonomi dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Majapahit Journal of Islamic Finance dan Management JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Majapahit Journal of Islamic Finance dan Management Jurnal Penelitian Pendidikan Indonesia Danadyaksa: Post Modern Economy Journal 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
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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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.
The Influence of Good Corporate Governance and Sales Growth on Financial Distress with Operational Efficiency as a Moderating Variable Dhea Maliha Muntaz; Ira Ghania Mustika; Sari Rusmita
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1249

Abstract

This research was built with the aim of testing and analyzingthe influence of Good Corporate Governance (GCG) and sales growth on financial distress conditions, by presenting operational efficiency as a moderating variable. A quantitative approach was applied as the primary method, utilizing secondary data as the source of analysis. The research sample was determined through purposive sampling techniques on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2020–2024 period. All data collected were then analyzed using WarpPLS7.0 software as the relevant statistical testing instrument. The findings of this study reveal that financial distress is significantly influenced by both GCG and sales growth as independent variables. The role of operational efficiency as a moderating variable in influencing the relationship between GCG and sales growth on financial distress could not be concluded consistently.
The Influence of Good Corporate Governance on Manufacturing Companies' Financial Performance: The Mediating Role of Risk Management Fitra Adi Putra; Elga Yulindisti; Sari Rusmita
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.749

Abstract

This study examines the effect of Good Corporate Governance (GCG) on financial performance, with risk management serving as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2025 period. GCG is measured using three governance mechanisms: independent commissioners, the audit committee, and the board of directors. Financial performance is assessed using Return on Assets (ROA), while risk management is measured through Enterprise Risk Management Disclosure (ERMD). This research employs a quantitative approach with purposive sampling, resulting in a sample of 43 manufacturing companies. Data were analyzed using multiple linear regression and the Sobel test with SPSS software. The findings indicate that independent commissioners and the board of directors have a significant positive effect on financial performance, whereas the audit committee does not significantly influence financial performance. Furthermore, Good Corporate Governance has a significant positive effect on risk management, and risk management significantly improves financial performance. The Sobel test confirms that risk management mediates the relationship between Good Corporate Governance and financial performance. These findings suggest that effective corporate governance practices enhance financial performance both directly and indirectly through improved risk management. This study highlights the importance of strengthening governance structures and implementing comprehensive enterprise risk management to improve organizational performance and create sustainable corporate value.
Earnings, Book Value and Share Prices: Does Firm Size Condition Value Relevance? Evidence from Indonesia's Basic and Chemical Industry Annisa Octaviandini; Nella Yantiana; Muhammad Fahmi; Sari Rusmita
JURNAL ECONOMINA Vol. 5 No. 10 (2026): JURNAL ECONOMINA, Oktober 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i10.4708

Abstract

This study examines whether earnings per share (EPS) and book value per share (BVPS) explain share prices of Indonesian basic and chemical firms, and whether firm size strengthens the value relevance of earnings. Drawing on the Ohlson valuation model and signalling theory, it analyses a balanced panel of 30 firms listed on the Indonesia Stock Exchange over 2021-2024 (120 firm-years). Chow, Hausman and Lagrange Multiplier tests select the fixed-effects model, which is estimated with firm-clustered standard errors and checked with a wild cluster bootstrap and four robustness tests. EPS is positively and robustly associated with share prices (β = 6.09, p = .003) and remains significant in log and scale-deflated models. BVPS is not positively related to prices within firms. Firm size appears to strengthen the price-earnings relation in the levels model (β = 2.08, p = .006), but the effect does not survive the wild bootstrap (p = .206), reverses in the log-price model and disappears after correcting for scale. Investors in this industry price earnings rather than book value, and apparent size moderation in price-level regressions largely reflects scale.
The Influence of Good Corporate Governance and Sales Growth on Financial Distress with Operational Efficiency as a Moderating Variable Dhea Maliha Muntaz; Ira Ghania Mustika; Sari Rusmita
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1249

Abstract

This research was built with the aim of testing and analyzingthe influence of Good Corporate Governance (GCG) and sales growth on financial distress conditions, by presenting operational efficiency as a moderating variable. A quantitative approach was applied as the primary method, utilizing secondary data as the source of analysis. The research sample was determined through purposive sampling techniques on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2020–2024 period. All data collected were then analyzed using WarpPLS7.0 software as the relevant statistical testing instrument. The findings of this study reveal that financial distress is significantly influenced by both GCG and sales growth as independent variables. The role of operational efficiency as a moderating variable in influencing the relationship between GCG and sales growth on financial distress could not be concluded consistently.
Determinan Penyerapan Anggaran Pemerintah Kota Pontianak: Peran Pelaksanaan Anggaran dan Pengadaan Barang/Jasa Syf Zulfa; Nella Yantiana; Muhammad Fahmi; Sari Rusmita
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 10 (2026): SENTRI : Jurnal Riset Ilmiah, Oktober 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i10.7296

Abstract

Budget absorption remains a persistent problem in Indonesian local governments, where spending tends to accumulate in the final quarter and weakens the developmental and economic role of the regional budget. This study examines the effect of budget planning, budget implementation, human resource competence, and procurement of goods and services on budget absorption in the Pontianak City Government. A quantitative explanatory design was applied using an online questionnaire completed by 81 budget managers, such as commitment-making officials, treasurers, and planners, from regional work units (OPD) of Pontianak City. Data were analysed with Partial Least Squares Structural Equation Modeling (PLS-SEM) and 5,000 bootstrap subsamples. The measurement model met the criteria for convergent validity, internal consistency reliability, and discriminant validity. The structural model explained 64.4% of the variance in budget absorption (R² = 0.644) and showed medium predictive relevance (Q²predict = 0.387). Budget implementation had a positive and significant effect on budget absorption (β = 0.356; p = 0.003), and procurement of goods and services also had a positive and significant effect (β = 0.358; p = 0.031). In contrast, budget planning (β = −0.018; p = 0.564) and human resource competence (β = 0.169; p = 0.160) had no significant effect. These findings suggest that, in a city government whose planning documents and staff capacity are already relatively uniform, absorption is decided mainly by execution discipline and procurement timeliness. Local governments should therefore strengthen monitoring of implementation schedules, accelerate disbursement processes, and announce procurement plans early in the fiscal year.
Co-Authors Amanah Hijriah Angga Permadi Kapriana Annisa Octaviandini Ardiansyah Ardiansyah Ariefanda Iqbal Perdana Candra Wijaya Ceasaria Maryati Desinta Desinta Devi Savitri Dhea Maliha Muntaz Diah Ajeng Rachmawati Diska Meilinda Djunita Permata Indah Elga Yulindisti Eryska Apriwulandari Febrina Azzahra Fellisha Rulytha Br Butar Butar Fila Sofi Fitra Adi Putra Fransius Napitupulu Gressia Agustin Handi Brata Haryono Haryono Ira Ghania Mustika 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 Muhammad Fahmi Muhsin Muhsin Nadya Eka Putri Nella Yantiana 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 Syf Zulfa Tengku Hafiza Ulya Amadyra Akbar Umiaty Hamzani Umiaty Hamzani Viensy Florensia Vitriyan Espa Yasmin Defi Izaty Yulia Ekawati Tasbita Yulius Paul Pian