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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Gadjah Mada International Journal of Business Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Jurnal AKSI (Akuntansi dan Sistem Informasi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Isnalita Isnalita, Isnalita
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure Isnalita, Isnalita; Romadhon, Fitri
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 11, No 3 (2018): December 2018 - March 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.33 KB)

Abstract

The Effect of Customer Relationship Management (CRM) To Customers’ Loyalty and Customers’ Satisfaction as Mediator Variables Emaluta, Fikriya Hanim Kardiya; Isnalita, Isnalita; Soewarno, Noorlailie
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.31 KB) | DOI: 10.32486/aksi.v4i2.352

Abstract

This research aims at exploring the effect of customer relationship management (CRM) which based of several indicators, such as information and data, process, technology, human resource; focused on customers’ loyalty and customers’ satisfaction as the mediator variable of PT Gojek Indonesia. The analysis uses structural equation modelling (SEM) with warp PLS version 5.00 program to examine the hypothesis. There are 216 respondents in this research. The respondents are the Gojek Indonesia’s customers. The result of the research shows that there positive effect and significance between the CRM of Gojek Indonesia’s service provided and costumers’ satisfaction and loyalty. It also indicates that the result of the research is consistent with the previous CRM research findings and the findings of the current research, where the CRM of Gojek Indonesia’s service gives indirect positive effect to the costumers’ loyalty through costumers’ satisfaction that shows supportive mediator relation between CRM, customers’ satisfaction, and customers’ loyalty.Keywords: customer relationship management, customers’ satisfaction, customers’ loyalty
INDEPENDENT COMMISSIONER, INSTITUTIONAL OWNERSHIP AND FINANCIAL DISTRESS BANKS IN INDONESIA Isnalita, Isnalita; Utama, Anak Agung Gde Satia
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.743 KB) | DOI: 10.14710/jaa.10.1.1-12

Abstract

This research aim to determine the effect of independent commissioner and institutional ownershipto financial distress banks in Indonesia. The existence of the banking crisis occurred in 1997/1998resulted the collapse of public confidence in banking industry. In 2008, the scale, pattern, anda different scope, we face the reality that seems similar to the condition of the banks in the endof 1997. Financial distress experienced is not only caused by external factors stemming fromthe bank but also can be caused by internal factors. On the other hand, the financial distress inthe banking sector can be caused by governance are not good in running the bank’s operations.This study used a quantitative approach. The unit of analysis is the banks in Indonesia with dataobtained from directory of Bank Indonesia in 2008-2009. The research sampling techniques use saturated sampling or census. Research design use multiple logistic regression with the cross section. The result from this study indicated that independent commissioners and institutionalownership cannot prevent the financial distress in 2008 and 2009.
Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries Santoso, Eko Budi; Basuki, Basuki; Isnalita, Isnalita
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20292

Abstract

Research aims: This study aims to present empirical evidence on the effect of social responsibility disclosure on real earnings management and the role of assurance in this relationship. This is based on a paradox, i.e., companies that publish standardized corporate social responsibility disclosures to project ethical business practices are also associated with accounting and financial scandals.Design/Methodology/Approach: This study was conducted on non-financial sector companies in developing countries that are members of ASEAN-4, namely Indonesia, Malaysia, Thailand, and the Philippines, which issued GRI-based social responsibility disclosures in the period 2013-2019, amounting to 285 companies with a total of 859 observations.Research findings: The results demonstrated that companies with standardized social responsibility disclosures tend to reduce their real earnings management practices. However, the assurance variable mitigates the negative effect of corporate social responsibility on real earnings management, implying that assurance provides false credibility. In an additional analysis, the samples were grouped based on board structure. The findings of this study are consistent with two-tier board structures, suggesting that a one-tier system provides better information quality.Theoretical contribution/Originality: The originality of this study lies in a comprehensive measurement of social responsibility disclosure variables using an index that gauges a combination of accountability and performance aspects. Furthermore, this study takes into account assurance as a variable representing the credibility of information, which surprisingly moderates the negative effect of social responsibility disclosure on real earnings management.Practitioner/Policy implication: The findings of this study underscore the importance of standardized social responsibility disclosure in mitigating managerial opportunistic behavior. The findings also highlight the need to enhance the assurance function to prevent its use as an opportunistic management tactic. 
The Impact of The Investment Opportunity Set on Dividends: An Effect of Sustainable Growth Rate Junaidi, Junaidi; Soewarno, Noorlailie; Isnalita, Isnalita
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.37803

Abstract

Purpose:  This research aims to examine dividends per share as a consequence of the investment opportunity set. Furthermore, research observes that, at a high level of sustainable development, the influence of investment opportunities on dividends per share changes. Methodology/approach: The sample consists of public companies from 1995 to 2023 in six ASEAN countries. A panel data set consisting of 65,239 observations was tested using variance-covariance error (VCE-Robust). Findings: The results of this research conclude that dividend per share is a consequence of the investment opportunity set. At a high level of sustainable development, the influence of investment opportunities on dividends per share changes negatively. Practical implications: When SGR is high, companies may be better off retaining earnings to finance investments rather than distributing them as dividends, because investments are more important for supporting long-term growth. Originality/value: The findings reveal novel dynamics, including the counterintuitive negative impact of high SGR on this relationship. The study provides context-specific insights that extend theoretical frameworks and offer actionable strategies for corporate decision-makers in emerging economies.
Ex-Military Commissioners and Firm Performance: The Case of Indonesia Manufacturing Companies Natalia, Irene; Isnalita, Isnalita
Gadjah Mada International Journal of Business Vol 27, No 1 (2025): January - April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.82302

Abstract

This investigation relates to the new corporate governance (CG) suggestions that using ex-military commissioners can lead to better firm performance. Quantitative analysis was used to analyze the sample of manufacturing sector public companies. The data comprised 906 firm-years (from 2016 to 2021). This study shows that companies whose CG practices involve employing ex-military officers exhibit high firm performance levels. This study emphasizes the value of using a configurational analytical approach to explore firm jointly- and country-specific CG practices that engage firms to achieve the necessary level of performance. The current study calls policymakers’ attention to evalu- ating the current state of regulatory and competitive development in their countries and establishing policies in line with that assessment. The methodology provides connec- tions between firm performance and CG with retired military commissioners. This study broadens the focus of CG studies to provide effective solutions for practitioners, especially Indonesian manufacturing firms. It also highlights the importance of ex-military commis- sioners in a particular company sector and CG procedures specific to a particular nation. It encourages enterprises to reach the desired level of performance. The research impli- cation relates to good governance in board diversity using ex-military as independent commissioners for supervisory roles.
Branding dan Manajemen Keuangan Produk Diversifikasi Berbasis Bunga Telang pada Ibu PKK Kelurahan Rangkah Tambaksari Surabaya-SDG’s-1: Branding and Financial Management of Telang Flower Based Diversification Products in the PKK Women's Group, Rangkah Tambaksari Village, Surabaya-SDG's-1 Ekowati, Juni; Isnalita, Isnalita; Bermawi, Bastiana; Yuwono, Mochammad; Adrianto, Muhammad Faris; Purwitasari, Neny; Ifadotunnikmah, Farida; Pratama, Adam; Ichsanto, Farhan Hanang; Setiawan, Albertus Aditya; Wahyuningsih, Etik; Rianti, Dian Ratna; Febrianti, Winanda Rizki
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 6 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i6.8515

Abstract

Product branding and effective financial management are essential to boosting the economy of processed food production. However, PKK mothers in Rangkah Tambaksari Village, Surabaya, face challenges, including limited skills in attractive packaging techniques and financial management for calculating business profits and losses. These challenges serve as the basis for community service activities aimed at supporting the Tri Dharma Perguruan Tinggi initiative. The activities include counseling on product branding and financial management to help address these issues. The goal is to improve the quality of processed food production and its connection to human health, ultimately fostering a healthy and prosperous community. Improving the participants' skills is also expected to increase economic value, contributing to efforts to overcome poverty (aligned with the "No Poverty" sustainable development goal). The program employed methods such as counseling sessions and hands-on skills training. As a result of these activities, participants showed a cognitive improvement of more than 35%, along with enhanced skills in preparing processed food products that ensure quality and promote healthy eating.
Co-Authors Annisa, Tapi Omas Basuki , Bermawi, Bastiana Eko Budi Santoso Emaluta, Fikriya Hanim Kardiya Etik Wahyuningsih Farida Ifadotunnikmah Febrianti, Winanda Rizki Ichsanto, Farhan Hanang IRENE NATALIA Junaidi Junaidi Juni Ekowati Mochammad Yuwono Muhammad Faris Adrianto, Muhammad Faris Noorlailie Soewarno Pratama, Adam Purwitasari, Neny Rianti, Dian Ratna Romadhon, Fitri Satia Utama, Anak Agung Gde Setiawan, Albertus Aditya