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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi UNEJ e-Proceeding Jurnal Penelitian Pendidikan IPA (JPPIPA) Gorontalo Accounting Journal Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Abdimas Universal Jurnal Darma Agung International Journal of Environmental, Sustainability, and Social Science Perspektif Akuntansi Jurnal Bisnis, Ekonomi, dan Sains MEDIA RISET EKONOMI Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) JAS (Jurnal Akuntansi Syariah)
Wiwik Saraswati, Wiwik
Fakultas Ekonomi Universitas Balikpapan
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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PENGARUH MOTIVASI BELAJAR, KECERDASAN EMOSIONAL, DAN PEMBELAJARAN ONLINE TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI Olbaroh Nikida Romadhoni; Wiwik Saraswati; Ika Makherta Sutadji; Hairul Anam
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.460

Abstract

This research aims to determine the influence of learning motivation, emotional intelligence, and online learning on accounting understanding. Data was collected from this research by distributing questionnaires to respondents which were filled out online. The population used in this research was 66 students who were considered to adequately represent the population studied which was processed using SPSS. The analysis technique used is the multiple linear analysis method. The results of this research show that learning motivation has been proven to have a significantly positive effect on the level of understanding of accounting in accounting students, while emotional intelligence has no effect on understanding of accounting and online learning has no effect on understanding of accounting.
PENGARUH DEWAN DIREKSI BERDASARKAN JENIS KELAMIN (GENDER), USIA (AGE), LATAR BELAKANG PENDIDIKAN (EDUCATIONAL BACKGROUND), DAN PENGALAMAN (EXPERIENCE) TERHADAP KINERJA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rebeka Imaculata Sianturi; Wiwik Saraswati; Satriawaty Migang
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.464

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Jenis Kelamin, Usia, Latar Belakang Pendidikan Dewan Direksi, dan Pengalaman Dewan Direksi Terhadap Kinerja Perusahaan. Data yang digunakan yaitu laporan keuangan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan metode purposive sampling yang menghasilkan 67 sampel perusahaan dengan jumlah data sampel yang diperoleh 255 sampel dari 5 tahun penelitian. Metode analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi linear berganda. Alat uji yang digunakan adalah uji asumsi klasik, uji koefisien determinasi (R2), uji F, dan uji t. Hasil penelitian ini menunjukkan bahwa Usia Dewan Direksi dan Pengalaman Dewan Direksi berpengaruh signifikan dan positif terhadap kinerja perusahaan. Jenis Kelamin Dewan Direksi berpengaruh Signifikan dan negatif terhadap kinerja perusahaan. Latar Belakang Pendidikan Dewan Direksi tidak berpengaruh signifikan dan positif terhadap kinerja perusahaan.
ANALISIS KOMPARATIF LAPORAN KEBERLANJUTAN PERUSAHAAN PERTAMBANGAN PADA KATEGORI EKONOMI (SERI 200) SESUAI STANDAR GLOBAL REPORTING INITIATIVE Ika Makherta Sutadji; Wiwik Saraswati; Nina Indriastuty
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.465

Abstract

This research aims to analyze and compare sustainability reports disclosed by mining companies listed  on the Indonesia Stock Exchange in the oil and gas production and refinery sub-sector. By using GRI  (Global Reporting Initiative) standard guidelines, This research uses the economic category (series  200) as a specific topic focus. The type of research is descriptive-qualitative, with content analysis  techniques and comparative methods. The research results show that from the specific topics raised by  six companies based on the subsector, six companies were listed. There are 2 companies that, upon  accessing the company website, do not report sustainability reports, namely PT. Sugih Energy Tbk SUGI and PT. Super Energy Tbk-SURE. Sustainability Reports were prepared by 4 companies referring  to POJK Standards, namely PT. Astrindo Nusantara Infrastruktur Tbk-BIPI, PT. Energi Mega Persada  Tbk-ENRG, PT. Medco Energi Internasional Tbk-MEDC, and PT. Mitra Investindo Tbk-MITI.  And PT refers to the GRI Standards. Energi Mega Persada Tbk-ENRG and PT. Mitra Investindo Tbk MITI and PT. Medco Energi Internasional Tbk-MEDC. Level of disclosure of specific topics at PT.  Mitra Investindo Tbk-MITI by 29% and PT. Energi Mega Persada Tbk-ENRG by 50% and PT. Medco Energi Internasional Tbk-MEDC by 57%. This indicates that there are still many companies that do  not refer to the GRI Standards because of their voluntary nature in making sustainability reports. Not  all disclosures based on the GRI Standards have been disclosed, so the percentage results are still not  high enough. Based on the results of this research, it is hoped that companies can make better and more  complete sustainability reports that refer to the GRI Standards in the coming year
PENGARUH GOOD GOVERNANCE DAN PROFITABILITAS TERHADAP TOBIN Q DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI MODERASI saraswati, wiwik; Yuliani, Tutik; Pramudia, Dimas Rama; Chuarajab, Tawakkal
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.361-373

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan lingkungan dalam memediasi hubungan antara tata kelola dan profitabilitas terhadap nilai perusahaan pada Perusahan PROPER. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 sampai 2022. Sampel yang digunakan dalam penelitian ini sebanyak 540 data. Hasil penelitian ini menunjukkan bahwa mekanisme tata kelola dan profitabilitas meningkatkan nilai perusahaan artinya investor cenderung melihat mekanisme tata kelola dan profitabilitas sebagai sinyal dalam menentukan keputusan investasi. Pengungkapan lingkungan tidak dapat meningkatkan nilai perusahaan, investor tidak memandang dan pengungkapan lingkungan sebagai isu yang menarik dan dianggap tidak memiliki kandungan informasi. Hasil penelitian ini juga membuktikan bahwa tata kelola dan profitabilitas tidak dapat meningkatkan nilai perusahaan melalui pengungkapan lingkungan. Kata Kunci: Penungkapan Lingkungan, Nilai Perusahaan, Mekanisme Tata Kelola, Profitabilitas.
PEMBERDAYAAN MASYARAKAT DALAM KEGIATAN GERAKAN PELESTARIAN LINGKUNGAN DI KELURAHAN TELAGA SARI KOTA BALIKPAPAN Saraswati, Wiwik; Anam, Hairul; Hadiyatno, Didik; Yuliani, Tutik
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 6 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v6i2.494

Abstract

Communities in the telagasari environment need to carry out environmental greening activities to maintain environmental quality and protection. This activity method is carried out using persuasive approaches, emipric, normatic and educational approaches, and androgogy approaches with the aim of increasing community participation and KKN students in environmental greening activities. Greening activities are carried out through planting trees and providing knowledge and understanding to the community about the importance of preserving the environment. By increasing water absorption and supporting activities that can improve environmental quality, it can prevent flooding and make the environment beautiful and shady.
Pengaruh Corporate Governance Dan Earning Management Terhadap Kinerja Perusahaan Dengan Political Connections Sebagai Variabel Modertating Sektor Barang Konsumsi Di Bursa Efek Indonesia Saraswati, Wiwik; *, Nurlia; Pramudia, Dimas Rama
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.3.90

Abstract

Company performance is a measure of whether the company is good or not, company performance as measured by the amount of company profits will increase investors to invest their capital. Good corporate governance will improve company performance so that company value will increase, while earnings management is an act of managers in engineering accounting information so that recorded profits are in accordance with the wishes of managers, both for personal and corporate interests. Political connection as a moderating variable is able to strengthen the relationship of earnings management to company performance but cannot be a moderating relationship between governance and company performance. The population in this study were companies in the consumer goods industry sector that were listed on the IDX for the period 2019 - 2021. The sampling technique used was purposive sampling and a total of 35 companies were obtained with 82 observations.   Abstract Kinerja Perusahaan merupakan alat pengukur baik tidaknya perusahaan, kinerja perusahaan yang diukur dengan besarnya laba perusahaan akan meningkatkan investor untk menanamkan modalnya. Tata kelola perusahaan yang baik akan meningkatkan kinerja perusahaan sehingga nilai perusahaan akan meningkat, sedangakan manajemen laba merupakan suatu tindakan manajer dalam melakukan perekayasaan informasi akuntansi agar laba yang tercatat sesuai dengan keinginan manajer, baik untuk kepentingan pribadi maupun kepentingan perusahaan. Koneksi politik sebagai variabel moderating mampu memperkuat hubungan manajemen laba terhadap kinerja perusahaan tetapi tidak dapat menjadi moderating untuk hubungan tata kelola dengan kinerja perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di BEI periode 2019 - 2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sebanyak 35 perusahaan dengan observasi yaitu 82.
ANALISIS STRUKTUR MODAL, PERTUMBUHAN DAN GCG TERHADAP KINEJA PERUSAHAAN PADA INDUSTRI Consumer Goods YANG TERDAFTAR DI BEI Saraswati, Wiwik; Rama Pramudia, Dimas; Nazila Hakil Udhma, Ziad
MEDIA RISET EKONOMI [MR.EKO] Vol 2 No 4 (2023): MEDIA RISET EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v2i4.332

Abstract

This research aims to determine how the influence of capital structure (Dunnas et al., 2020), company growth (Ismiyanti, 2022), and the board of commissioners (Ayu et al., 2019) on company value (Kolamban et al., 2020) on(Kolamban et al., 2020)The IDX used 23 samples from 53 populations. The results of this study show that the capital structure has a significant positive effect on the value of the company, this certainly makes the efficiency of using the capital structure on maximum debt will have a positive impact on the funding of a company. The growth of the company has no effect on the value of the company. The greater the growth rate of the company, the higher the costs needed to manage the company's operational activities. The company will focus its funds more on the company's growth needs than shareholder welfare.
PENGARUH DISIPLIN KERJA TERHADAP KINERJA DENGAN MOTIVASI SEBAGAI VARIABEL MEDIASI PADA PEGAWAI DINAS PERHUBUNGAN KOTA BALIKPAPAN Yuliani, Tutik; Hadiyatno, Didik; Ariani, Misna; Yusuf, Tamzil; Saraswati, Wiwik; Natha Symha Murti, Sonya
Jurnal GeoEkonomi Vol. 15 No. 2 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.522

Abstract

This research aims to determine the direct influence of work discipline and motivation variables on the performance of Balikpapan city transportation service employees, as well as to determine the indirect effect of work discipline on performance with motivation as a mediating variable for Balikpapan city transportation service employees. This research used a sample of 53 respondents with a questionnaire data collection method and analysis tools assisted by PLS software. The results show that (1) work discipline directly has a positive and significant effect on the motivation and performance of Balikpapan city transportation service employees; (2) motivation directly has a positive and significant effect on the performance of Balikpapan city transportation service employees; (3) Indirectly, work discipline influences the performance of transportation service employees by mediating motivation
Pengaruh Capital Intensity, Kepemilikan Manajerial dan Size Terhadap Tax Avoidance dengan CSR Sebagai Moderating Saraswati, Wiwik; Sutadji, Ika Makherta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i02.59187

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh capital intensity, kepemilikan manajerial dan Size terhadap tax avoidance dengan CSR sebagai pemoderasi. Jumlah sampel yang dianalisis sebanyak 68 sampel perusahan pertambangan yang terdaftar di BEI tahun 2017- 2021. Penentuan sampel menggunakan teknik purposive sampling. Analisis data penelitian menggunakan regresi linear bergandan dan analisis regresi moderasi. Hasil analisis menunjukkan kepemilikan manajerial dan SIZE berpengaruh negatif terhadap tax avoidance. Kepemilikan manajerial tidak berpengaruh terhadap tax avoidance. CSR memperlemah hubungan Capital intensity dengan tax avoidance. CSR memperkuat hubungan kepemilikan manajerial dan SIZE dengan tax avoidance.
PENGARUH AKUNTANSI KEBERLANJUTAN, TATA KELOLA DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Saraswati, Wiwik; Rama Pramudia, Dimas; Anam, Hairul
MEDIA RISET EKONOMI [MR.EKO] Vol 3 No 4 (2024): MEDIA EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v3i4.542

Abstract

This research aims to determine the influence of sustainability accounting, governance and capital intensity on tax avoidance. The research population is mining companies registered on the BEI for the period 2021 – 2023 with a total of 111 observations. Tax avoidance as the dependent variable is calculated using cash etr. The independent variable sustainability accounting is calculated by the number of standard GRI items reported by the company divided by the Standard Gri indicator, while corporate governance uses the ratio of managerial ownership which is measured by the number of shares owned by managers and Capital Intensity is measured using the company's total assets. The results of testing the sustainability accounting hypothesis have no effect on tax avoidance because the size of the funds spent and the large or small number of sustainability reports do not affect the size of the taxes paid, managerial ownership has an effect on tax avoidance, this is because the managerial side has an effect on the amount of taxes paid by the company, whereas Capital intensity influences tax avoidance because the size of a company's assets can influence the amount of tax paid.
Co-Authors *, Nurlia Amelia Dwi Anita Amir Iskandar Andi Hidayatul Fadlilah Arum Prastiwi Atmojo, purwo Azizil Yudaruddin, Yanzil Chuarajab, Tawakkal Didik Hadiyatno Dimas Rama Pramudia Dwi Anita, Amelia Dwi Susilowati Dwi Susilowati Eko Ganis Sukoharsono Erwin Saraswati Fajar, Ichsan Firdaus, Dzaky Firdaus, Muhammad Dzaky Hairul Anam Hairul Anam Hendrawan, Yudhi Henny Oktapiyani Hermawansyah , Adi Hernadi Moorcy, Nadi Ika Makherta Sutadji Inas, Dhiya Hanun Azhar Irdawati Juwari Karlinda Sari, Dika Khofifah Oktavia Makherta, Ika Mercy Kadang Bombing Miawaty Misna Ariani Miswaty Miswaty Munawaroh - Nadi Hernadi Moorcy Natha Symha Murti, Sonya Nazila Hakil Udhma, Ziad Nely Tangke Rante Nina Indriastuty Novianti, Putri Ramadya Nurlia Nurlia Olbaroh Nikida Romadhoni Pramudia, Dimas Rama PURWO ATMOJO Rahajeng Cahyaning Putri Cipto Rama Pramudia, Dimas Rebeka Imaculata Sianturi Rihfenti Ernayani Rohman, Dwi Taufik Sari, Dika Karlinda Satriawaty Migang Suratman Suratman Sutadji, Ika Makherta Tamzil Yusuf Tamzil Yusuf Tamzil Yusuf Tutik Yuliani tutik yuliani Tutik Yuliani, Tutik Umi Kasanah Winda Lestari Yanzil Azizil Yudaruddin Yuni Kartika, Ita Ziad Nazila Hakil Udhma