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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi The International Journal of Accounting and Business Society UNEJ e-Proceeding IJBE (Integrated Journal of Business and Economics) 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 Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Jurnal Bisnis, Ekonomi, dan Sains MEDIA RISET EKONOMI Jurnal Riset Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) JAS (Jurnal Akuntansi Syariah) Jurnal Ragam Pengabdian
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 Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Pengaruh Return On Assets, Debt To Equity Ratio Dan Pertumbuhan Penjualan Terhadap Manajemen Laba Pada Perusahaan Industri Batubara Yang Terdaftar Di Bursa Efek Indonesia Masmumah Sarmillah, Nur; Saraswati, Wiwik; Wulan Trifina, Butet
Jurnal GeoEkonomi Vol. 17 No. 1 (2026)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v17i1.720

Abstract

This study aims to analyze the influence of Return on Assets (ROA), Debt to Equity Ratio (DER), and Sales Growth (SG) on Earnings Management in selected companies. The findings indicate that ROA has a significant negative effect on Earnings Management, suggesting that companies with higher financial performance tend to reduce earnings manipulation due to increased investor trust in transparent financial reporting. In contrast, DER shows no significant effect, implying that changes in capital structure or leverage levels do not significantly impact earnings management practices. Meanwhile, SG has a significant positive effect, indicating that companies with higher sales growth are more likely to engage in earnings management, potentially to maintain a positive corporate image and attract investors. Overall, the regression model explains 35.1% of the variation in Earnings Management, demonstrating that financial performance factors, particularly ROA and SG, play a crucial role in shaping earnings management practices. The model is statistically significant, as indicated by the F-statistic with a high level of significance.
Perencanaan Laba Dengan Menggunakan Cost Volume Profit Analysis Miswaty, Miswaty; Saraswati, Wiwik; Azizil Yudaruddin, Yanzil; Rismaya, Detta; Febriani Kurnia, Mitra; Safina, Leony
Jurnal GeoEkonomi Vol. 17 No. 2 (2026): [in-press]
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v17i2.746

Abstract

Penelitian ini bertujuan untuk mengetahui perencanaan laba dengan menggunakan analisis Cost-Volume-Profit (CVP) pada RS. Restu Ibu Balikpapan, jumlah volume tindakan jasa yang harus diupayakan oleh RS. Restu Ibu Balikpapan agar dapat mencapai titik impas atau Break Even Point (BEP), dan tingkat penjualan minimal perusahaan agar tidak menderita kerugian. Metode pengambilan sampel yang digunakan adalah kualitatif dengan jenis penelitian kualitatif deskriptif. Peneliti mengumpulkan data melalui observasi, wawancara, dan dokumentasi lalu diolah guna mendapatkan jawaban mengacu pada rumusan masalah. Penelitian ini menggunakan metode regresi kuadrat terkecil dengan bantuan program Microsoft Excel untuk melakukan pemisahan biaya semivariabel menjadi biaya tetap dan biaya variabel. Hasil penelitian ini menunjukkan bahwa RS. Restu Ibu Balikpapan pada tahun 2020 mengalami penurunan laba dari tahun sebelumnya di 2019 akibat dampak pandemi Covid-19 dan penurunan kunjungan pasien. Serta dari hasil penelitian ini juga menunjukkan dari laba yang direncanakan pada tahun 2019 dan 2020 jauh lebih besar laba yang terealisasi setelah adanya penyesuaian strategi manajemen. Dari hasil penelitian ditemukan bahwa RS. Restu Ibu Balikpapan mampu menutupi seluruh biaya operasional yang timbul.
PENGARUH GCG, KONEKSI POLITIK DAN MANAJEMEN LABA MODERATING ROA TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA CONSUMER GOODS INDUSTRY DI IDX Wiwik Saraswati; Juwari Juwari; Didik Hadiyatno
Jurnal Bisnis, Ekonomi, dan Sains Vol. 4 No. 2 (2024): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/bes.vol4.iss2.2024.2311

Abstract

Tujuan penelitian ini adalah untuk menganalisis hubungan antara tata kelola, koneksi  politik dan Manajemen laba melalui profitabilitas terhadap integritas pada laporan keuangan di industri barang konsumsi yang terdaftar di Bursa Efek Indonesia ( BEI). Fenomena yang terjadi tentang Integritas laporan keuangan pada PT. Tiga Pilar Sejahtera Food Tbk (AISA) yang terjadi pada lembaga akuntan publik yang bernama Ernst & Young (EY) pada tanggal 12 maret 2019 mengeluarkan audit soal pelanggaran etika yang dilakukan oleh pihak manajemen perusahaan lama AISA. Metode pemilihan sample penelitian menggunakan purposive sampling, dengan menggunakan tekhnik analisis regresi linear berganda menggunakan Stata 17. Penelitian ini menggunakan data dari perusahaan industri barang konsumsi di Bursa Efek IndonesiaI periode t ahun 2021sampai 2023. Dengan jumlah observasi yaitu 176 observasi. Penelitian ini  memberikan hasil mengenai variabel tata kelola memiliki pengaruh terhadap integritas pada laporan keuangan, koneksi politik berpengaruh terhadap integritas, dan manajemen laba ber pengaruh terhadap integritas laporan keuangan, sedangkan dalam memediasi hubungan variabel Profitabilitas tidak dapat memediasi hubungan antara tata kelola dan integritas laporan keuangan hal ini  disebabkan bahwa besar kecilnya laba tidak dapat menutup kemungkinan manajer melakukan integritas pada laporan keuangan.  Variabel Profitabilitas tidak dapat memediasi hubungan koneksi politik terhadap integritas laporan keuangan manajer yang terkoneksi dengan politik tidak menjadikan laba perusahaan untuk melakukan intergritas pada laporan keuangan sedangkan variabel Profitabilitas dapat memediasi hubungan manajemen laba terhadap integritas laporan keuangan hal ini karena besar kecilnya laba membuat manajer melakukan manajemen laba sehingga mengakibatnya terjadinya perubahan laporan posisi keuangan.
ANALISIS PERILAKU KONSUMEN TERHADAP KEPUTUSAN MEMILIH BELANJA DI TOKO MODERN INDOMARET STUDI KASUS PADA MAHASISWA UNIVERSITAS BALIKPAPAN wiwik saraswati; Sriwandini Palango
Jurnal Bisnis, Ekonomi, dan Sains Vol. 5 No. 1 (2025): Jurnal Bisnis, Ekonomi dan Sains
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/bes.vol5.iss1.2025.2615

Abstract

The purpose of this study was to determine the influence of Consumer Behavior on the Decision to Choose Shopping at Modern Indomaret Stores in Balikpapan. This study was conducted on Balikpapan University Students with unknown respondents. This research method uses quantitative methods. Data collection was done by distributing questionnaires directly. The data analysis technique used for the study was multiple linear analysis by conducting instrument tests, classical assumption tests and partial hypothesis tests (t-tests). The results of multiple linear regression analysis showed that culture, social, personal and psychological factors have a positive and significant influence on purchasing decisions, both partially and simultaneously.
Analisis Manajemen Risiko pada UMKM  Frozen Mas Isal di Kota Balikpapan Pebriana, Wiwin; Wiwik Saraswati; Nira Dewi Susanti; Diah Anggraini
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/3vfnd931

Abstract

This study examines the implementation of risk management at the Mas Isal Frozen Food UMKM in Balikpapan using a qualitative case study approach. Data were collected through interviews, observations, and document analysis to identify the main risks faced by the business, including financial, operational, and reputational risks. The results indicate that financial risks are related to cash management, expansion financing, and fluctuations in imported raw material prices; operational risks arise from limited raw material supplies, late deliveries, and labor shortages during peak periods; while reputational risks are related to product quality consistency, personal branding, and customer service effectiveness. The UMKM has implemented several mitigations such as the use of POS and expense recording, contracts with several distributors, cold chain maintenance, and employee incentives, but challenges such as price volatility, power outages, internal coordination, and potential fraud continue to impact business sustainability. Strategic recommendations are developed to improve operational resilience and reputation
The Role Of Internal Governance Strength, Environmental Costs, And Firm Size In Achieving Sustainable Development Goals (Sdgs): Evidence From The Indonesian Food And Beverage Sector Saraswati, Wiwik; Susilowati, Dwi; Yudea
The International Journal of Accounting and Business Society Vol. 34 No. 2 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.2.982

Abstract

Purpose — This study aims to examine the effects of internal corporate governance strength, environmental costs, and company size on the achievement of the Sustainable Development Goals (SDGs) among food and beverage companies listed on the Indonesia Stock Exchange (IDX). Methodology/approach —This study takes a quantitative approach, using panel data from food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024.  Internal corporate governance strength is measured by aggregating the composition of the board, the number of independent commissioners and president directors, and the frequency of board meetings per year. Environmental costs are measured by comparing the costs incurred on CSR activities with net profit after tax. Company size is measured using the natural logarithm. Meanwhile, the Sustainable Development Goals (SDGs) are measured by the ratio of the number of indicators disclosed to the number of disclosure items. Findings —The results indicate that internal corporate governance strength has a significant positive effect on Sustainable Development Goals (SDGs) disclosure at the 5% significance level. In contrast, environmental costs do not have a significant effect on SDGs disclosure at the 5% significance level. Meanwhile, company size has a significant positive effect on SDGs disclosure at the 5% significance level. These findings suggest that stronger internal corporate governance and larger company size contribute to greater SDGs disclosure, whereas environmental costs do not significantly influence the extent of SDGs disclosure among food and beverage companies listed on the Indonesia Stock Exchange (IDX). Practical implications — This study provides practical implications for company management that, with effective internal strengths, tend to have better performance in achieving the Sustainable Development Goals (SDGs). In contrast, environmental costs have an impact on the tendency that does not change in disclosure information every year. Still, the size of the company has an influence on the SDGS because large companies tend to disclose environmental and social information that is related to the achievement of the Sustainable Development Goals SDGs. Originality/value — This research contributes to the literature on the Sustainable Development Goals SDGs by revealing the role of internal corporate governance strength, environmental costs, and company size. Keywords — Internal Corporate Governance Strength; Environmental Costs; Company Size; Sustainable Development Goals
Pengaruh Return On Assets, Debt To Equity Ratio, dan Financial Distress terhadap Manajemen Laba pada Perusahaan Manufaktur Subsektor Farmasi di Bei Periode 2020-2024 Rusnah Jamaliyah; Wiwik Saraswati; Ita Yuni Kartika
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.v4i3.4381

Abstract

This study aims to examine the effect of Return On Assets, Debt to Equity Ratio, and Financial Distress on earnings management in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements. The research population consists of 11 pharmaceutical companies with a total of 46 final observations selected through purposive sampling. Earnings management is measured using the Modified Jones Model, financial distress is measured using the Modified Altman Z-Score, and data analysis is conducted using multiple linear regression with SPSS version 27. The results indicate that partially, ROA and DER have no significant effect on earnings management, while financial distress has a negative and significant effect on earnings management. Simultaneously, all three variables have a significant effect on earnings management. These findings imply that financial distress conditions actually suppress earnings management practices in Indonesian pharmaceutical companies, presumably due to increased external monitoring by creditors, auditors, and regulators when companies are in a state of financial distress.
The Effect of Workload on Employee Performance: The Mediating Role of Work-Life Balance and Job Satisfaction among Remote Workers Tutik Yuliani; Misna Ariani; Nurlia Nurlia; Wiwik Saraswati
Integrated Journal of Business and Economics (IJBE) Vol 10, No 3 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i3.1279

Abstract

The rise of remote work has prompted renewed interest in understanding the factors influencing employee performance. This study investigates the direct and indirect effects of workload on employee performance, with work-life balance and job satisfaction as mediating variables. Utilizing a quantitative research design, data were collected from 160 remote employees across major Indonesian cities and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that workload positively and significantly affects employee performance, both directly and indirectly through job satisfaction. However, work-life balance does not significantly mediate this relationship. Job satisfaction emerged as a crucial psychological mechanism that amplifies the effect of workload on performance. These results suggest that intrinsic factors, such as meaningful job experiences and satisfaction, are more influential than external balance mechanisms in driving remote employee productivity. The study contributes to the Job Demands-Resources (JD-R) literature by clarifying the role of motivational versus strain-related mediators in remote work settings. Organizations are advised to focus on enhancing job satisfaction through recognition and meaningful task assignment, rather than relying solely on work-life balance initiatives.
Co-Authors *, Nurlia Amelia Dwi Anita Amir Iskandar Andi Hidayatul Fadlilah Arum Prastiwi Atmojo, purwo Azizil Yudaruddin, Yanzil BERTOLD Yunus Chuarajab MS, Tawakkal Chuarajab, Tawakkal Diah Anggraini Didik Hadiyatno Didik Hadiyatno Dika Karlinda Sari Dimas Rama Pramudia Dimas Rama Pramudia Dwi Anita, Amelia Dwi Susilowati Dwi Susilowati Dwi Taufik Rohman Dwinda Tamara Eko Ganis Sukoharsono Erwin Saraswati Fajar, Ichsan Febriani Kurnia, Mitra Firdaus, Dzaky Firdaus, Muhammad Dzaky Hairul Anam Hairul Anam Hendrawan, Yudhi Henny Oktapiyani Hermawansyah , Adi Hernadi Moorcy, Nadi Ika Makherta Sutadji Imaculata Sianturi, Rebeka Imelda Imelda Inas, Dhiya Hanun Azhar Indriastuty, Nina Irdawati Irdawati Juwari Karlinda , Dika Karlinda Sari, Dika Kartika, Ita Yuni Khofifah Oktavia lestari, winda Makherta Sutadji, Ika Makherta, Ika Masmumah Sarmillah, Nur Melda Yulinda Mercy Kadang Bombing Miawaty Migang, Satriawaty Misna Ariani Miswaty Miswaty Miswaty, Miswaty Muhammad Rizki Munawaroh - Nadi Hernadi Moorcy Natha Symha Murti, Sonya Nazila Hakil Udhma, Ziad Nely Tangke Rante Nely Tangke Rante Nina Indriastuty Nira Dewi Susanti Novianti, Putri Ramadya Nurlia Nurlia Nurlia Olbaroh Nikida Romadhoni Pebriana, Wiwin Pramudia, Dimas Rama purwo Atmojo PURWO ATMOJO Rahajeng Cahyaning Putri Cipto Rama Pramudia, Dimas Rebeka Imaculata Sianturi Rihfenti Ernayani Rismaya, Detta Romadhoni, Olbaroh Nikida Rusnah Jamaliyah Safina, Leony Sari, Dika Karlinda Satriawaty Migang Sella Ferama, Vania Sriwandini Palango Suhartono Suratman ‎ ‎ ‎ Sutadji, Ika Makherta Tamzil Yusuf Tamzil Yusuf Tamzil Yusuf Tangke Rante, Nely Tawakkal Chuarajab Tutik Yuliani tutik yuliani Tutik Yuliani Tutik Yuliani Tutik Yuliani, Tutik Umi Kasanah Winda Lestari Wulan Trifina, Butet Yanzil Azizil Yudaruddin Yudea Yuliana, Rischa Zahwa Azzahra, Zahwa Ziad Nazila Hakil Udhma