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All Journal Journal of Economics, Business, & Accountancy Ventura Indonesian Community Journal Media Riset Akuntansi Auditing & Informasi Journal of Accounting, Management and Economics Research Research of Accounting and Governance Research of Business and Management Journal of Entrepreneurship and Community Innovations Journal of Islamic Digital Economics and Management Research of Finance and Banking Research of Islamic Economics (RIE) Taxation and Public Finance Jurnal Riset Multidisiplin Edukasi
Sovi Ismawati Rahayu
Fakultas Ekonomi Dan Bisnis, Universitas YARSI, Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

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Pengaruh Tingkat Pengungkapan Sukarela Dalam Laporan Tahunan Terhadap Koefisien Respon Laba Sovi Ismawati Rahayu
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1973.972 KB) | DOI: 10.25105/mraai.v8i3.982

Abstract

The objectives of the research is to find out the impact of luntaty disclosures on earnings response coefficient (ERC). The populati n of this study was public manufacturing companies listed at Jakarta Stoc Exchange in 2005 period. There were 31 manufacturing companies meet th criteria was chosen as sample. This research is explanatory research, and th data analysis were treated as cross-section. Earning persistence, systematic risk company growth, leverage and company size which in prior stOies described ERC variation, in this research used as controlling vaable. The research hypothesis were tested using the multiple regression analysis. The result ofthis research before and after use the which described ERC variation show that voluntary disclosure had significantly negative influence  on earnings response coefficientKeywords: Voluntary Disclosures, Earnings Response Coeficient
Pengaruh Mekanisme GCG, Anti-Fraud Awareness, Sistem Pengendalian Internal, dan Peran Audit Internal terhadap Pencegahan Fraud Nurul Lailati Mubarokah; Sovi Ismawati Rahayu
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 2 (2024): JANUARY 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i2.152

Abstract

The purpose of this study is to investigate how internal audit, internal control systems, anti-fraud awareness, and good corporate governance mechanisms affect PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. By distributing questionnaires, primary data for the study was obtained. 41 members of an internal auditing team participated in this study as respondents. Non-probability sampling is used in this sampling technique. The findings of the study demonstrate that internal audit, internal control systems, anti-fraud awareness, and good corporate governance practices all significantly impact PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. The research's managerial implications include enhancing internal audit's function, bolstering internal control systems, raising anti-fraud awareness across the organization, and fortifying Good Corporate Governance (GCG) mechanisms as a means of preventing fraud. It is imperative that managers give particular attention to the implementation and upkeep of GCG practices, the creation of thorough anti-fraud training programs, the reinforcement of internal control infrastructure, and the allocation of sufficient resources to the internal audit function.
The Influence of Corporate Social Responsibility (CSR) Disclosures, Accounting Conservatism, and Leverage on Earnings Response Coefficient (ERC) Aprilia, Nur Indriyani; Rahayu, Sovi Ismawati
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.022 KB) | DOI: 10.58777/rag.v1i1.14

Abstract

This study aims to examine the effect of Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, Leverage, Earnings Response Coefficient (ERC) partially or simultaneously. The research method used is a quantitative research method and uses secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 34 companies in 2015-2019 whose acquisitions used the purposive sampling method. The analytical method used is multiple linear regression analysis technique. The results of this study, partially, Disclosure of Corporate Social Responsibility (CSR) and Accounting Conservatism affect the Earnings Response Coefficient (ERC). Meanwhile, Leverage has no effect on the Earnings Response Coefficient (ERC). Simultaneously, Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, and Leverage affect the Earnings Response Coefficient (ERC).
Impact of Sharia Stock Prices: A Study on Inflation, Exchange Rate, BI Rate, and Money Supply Subagio, Sidiq; Rahayu, Sovi Ismawati
Research of Islamic Economics Vol. 2 No. 1 (2024): JULY 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rie.v2i1.274

Abstract

This study aims to examine the effect of inflation, exchange rate, BI Rate, and the amount of money in circulation on Islamic stocks in companies listed on the Jakarta Islamic Index (JII). This study uses a sample of changes in the inflation rate, changes in the exchange rate, changes in the BI rate, changes in the money supply, and Islamic stock prices. This study uses secondary data, namely reports of changes in index obtained from the official website of the Indonesian Stock Exchange and the website of the Central Statistics Agency. With the results obtained in this study, inflation has a significant negative effect on Sharia Stock Prices, Exchange Rates have a significant negative effect on Sharia Stock Prices, amount of money in circulation has a significant positive effect on the price of Sharia shares. Inflation, Exchange Rate, BI Rate, and Money Supply have a simultaneous effect on Sharia Stock Prices in Companies Listed in the Jakarta Islamic Index. Managerial implications, especially for investment managers and fund managers in the Islamic capital market. Knowing the influence of inflation, exchange rates, BI interest rates, and money supply on Islamic stock prices allows managers to make better and more strategic investment decisions.
Do Financial Performance and Corporate Governance Effect on Firm Value: Evidence from Manufacturing Sector Farawansyah, Nur Indah; Rahayu, Sovi Ismawati; Zhafiraah, Nazma Riska
Research of Business and Management Vol. 2 No. 1 (2024): FEBRUARY 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rbm.v2i1.184

Abstract

This study attempts to investigate, either partially or simultaneously, the effects of Financial Performance as determined by Profitability, Solvency, liquidity well, and Good Corporate Governance, as decided by the Audit Committee on Firm Value and the Independent Board of Commissioners. The study approach is quantitative and makes use of secondary data-manufacturing firms registered on the Indonesia Stock Exchange. The population in this study is made up of 143 manufacturing firms. In the interim, the sample for this study was chosen through the technique of purposeful sampling. The analysis method used is multiple linear regression analysis. The Kolmogrof-Smirnof test, multicollinearity test, heteroscedasticity test, t-test, and coefficient of determination test were all employed in this investigation. The study's findings demonstrate that the factors Independent Board of Commissioners, Profitability, Solvency, Liquidity, and Audit Committee each partially positively impact firm value. Managerial implications related to the influence of financial performance and good corporate governance are increased focus on financial performance, increased transparency and disclosure of information, implementation of good corporate governance practices, and risk and compliance management. The valuation of the firm is key in the transfer of business decisions, such as mergers, acquisitions, and stock offerings.
Pelatihan Penyusunan Laporan Keuangan Sesuai Standar Akuntansi Keuangan Entitas Privat Bagi Musyawarah Guru Mata Pelajaran Akuntansi Jakarta Pusat Auliffi Ermian Challen; Elmanizar Elmanizar; Sovi Ismawati Rahayu; Yenny Akmalia
I-Com: Indonesian Community Journal Vol 4 No 4 (2024): I-Com: Indonesian Community Journal (Desember 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v4i4.5551

Abstract

The implementation of FAS for Private Entities replacing FAS for Non Publicly Accountable Entities shows the development of accounting standards. The development of these standards is expected to be followed by an increase in the understanding of teachers who have a role in the education of vocational students, especially accounting majors. This service activity aims to help the Central Jakarta Accounting MGMP provide training in preparing company financial statements according to FAS for Private Entity for MGMP teachers. The training is carried out in a hybrid manner, namely face-to-face and online. The training method is carried out using lectures, demonstrations, discussions, and question and answer methods. The activity participants were teachers who were members of the Accounting MGMP from public and private vocational schools in Central Jakarta in both Regions I and II. The number of participants who attended face-to-face amounted to 50 people and 44 participants who attended online. Based on the results of the participant evaluation, the teachers gained an increased understanding of the preparation of company financial statements in accordance with FAS for Private Entities and will implement it in the teaching process at school.
Improving Financial Stability: How Good Corporate Governance Can Prevent Financial Distress Angraini, Fadila; Rahayu, Sovi Ismawati
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.280

Abstract

This research aims to examine the influence of Good Corporate Governance as proxied by the size of the Board of Directors, Independent Commissioners, Audit Committee and Institutional Ownership on Financial Distress partially or simultaneously. The research method used is quantitative and uses secondary data, namely service firms, one of which is the transportation sector, which is listed on the Indonesia Stock Exchange. The sample used was 7 issuers and the results were obtained using a purposive sampling method. The analytical method used is multiple linear regression analysis techniques. The results of this research show that overall, the size of the Board of Directors, Independent Commissioners, Audit Committee and Institutional Ownership variables partially or simultaneously influence Financial Distress. Managerial Implications for the study on the effect of good corporate governance on financial distress highlight the critical role of robust governance practices in mitigating financial risks and ensuring organizational stability. Implementing strong governance mechanisms such as effective board oversight, transparent financial reporting, and adherence to regulatory requirements can significantly reduce the likelihood of financial distress.
Exploring Key Determinants of Indonesia Bank Profitability: An In-Depth Analysis Choirunnisa, Choirunnisa; Rahayu, Sovi Ismawati
Research of Finance and Banking Vol. 3 No. 1 (2025): April 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v3i1.371

Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operating Costs, Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on bank profitability, measured by Return on Assets (ROA). The research originates from the need to evaluate financial performance indicators that influence profitability, especially in state-owned commercial banks listed on the Indonesia Stock Exchange (IDX). These banks play a pivotal role in Indonesia's financial system, making them critical subjects for analysis. The study uses secondary data sourced from the IDX for the 2018–2020 period and applies purposive sampling to select 7 banks, resulting in 21 data samples. Data analysis involves both partial and simultaneous hypothesis testing. The findings indicate that NPF, BOPO, and FDR have a significant effect on profitability, while CAR does not. Simultaneously, all variables significantly influence ROA. Managerial implications highlight the importance of focusing on operational efficiency, managing asset quality, and optimizing credit distribution to enhance profitability. Understanding these financial ratios enables bank managers to formulate more targeted and effective strategies to improve performance and sustain long-term financial health
Enhancing Firm Value: The Role of Managerial Ownership, Independent Commissioners, Audit Quality, and Corporate Social Responsibility Puspitasari, Inggit Dwi; Rahayu, Sovi Ismawati
Taxation and Public Finance Vol. 2 No. 2 (2025): JUNE 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i2.367

Abstract

This study aims to investigate the impact of managerial ownership, independent commissioners, audit quality, and corporate social responsibility (CSR) on firm value. It employs a quantitative research approach and focuses on a sample of companies within the primary consumer goods sector. The sampling method utilized is purposive sampling, resulting in a total of 23 companies. Secondary data, specifically the financial statements of these companies, were obtained from the official website of the Indonesian Stock Exchange (IDX). The analysis is conducted using multiple linear regression. The findings reveal that managerial ownership, audit quality, and CSR have a significant positive effect on firm value. In contrast, the variable of independent commissioners does not exhibit a significant impact on firm value. This study contributes to the existing literature by providing empirical evidence regarding governance and CSR practices that enhance firm value in emerging markets. It provides valuable insights for stakeholders seeking to enhance corporate governance mechanisms. From a managerial perspective, the results suggest that companies should enhance governance frameworks by increasing managerial ownership and ensuring that independent commissioners play an active role in strategic oversight. Additionally, prioritizing good audit quality is essential for improving transparency and fostering stakeholder trust.
Pemanfaatan Business Model Canvas sebagai Strategi Peningkatan Kapasitas UMKM di Jakarta Pusat Lily Deviastri; Annisa, Intan Tri; Heriyanto, Toto; Rahayu, Sovi Ismawati
Journal of Entrepreneurship and Community Innovations Vol 3 No 1 (2024): AGUSTUS 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v3i1.200

Abstract

Kegiatan ini bertujuan untuk mengidentifikasi dan mengevalusi pengetahuan dan ketrampilan UMKM dalam meningkatkan kapasitas kewirausahaannya dalam mengidentifikasi model bisnis. Berkolaborasi secara pentahelix dengan semua pemangku kepentingan pasca Covid-19 menjadi hal yang penting bagi mereka untuk meningkatkan inovasi serta menyesuaikan diri dengan kondisi yang ada. Kurangnya kemampuan UMKM dalam memahami model bisnisnya menjadi perhatian selama ini. Sehingga pelatihan pemanfaatan Business Model Canvas (BMC) untuk melihat usaha secara holistik menjadi perlu dilakukan. Adapun narasumber internal dari Inkubator Bisnis Universitas YARSI yang terlibat dalam kegiatan ini. Hasilnya peserta mampu mengidentifikasi usahanya dengan menggunakan format BMC
Co-Authors Abda Abda Amin Mansur Angraini, Fadila Aprilia, Nur Indriyani Auliffi Ermian Challen Elmanizar Elmanizar Fakhri Maulidi Farawansyah, Nur Indah Firra Nurisma Hestin Agus Tantri Ningsih Intan Tri Annisa Lily Deviastri Martua Eliakim Tambunan Nurul Lailati Mubarokah Penny Rahmah Fadhilah Perdana Wahyu Santosa Perdana Wahyu Santosa Puspitasari, Inggit Dwi Sarah Fathiyyah Faatin Sarah Fathiyyah Faatin Subagio, Sidiq Toto Heriyanto Yenny Akmalia Zainal Zawir Simon Zhafiraah, Nazma Riska