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All Journal Journal of Accounting and Investment Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika JAE (Jurnal Akuntansi dan Ekonomi) JPGMI (Jurnal Pendidikan Guru Madrasah Ibtidaiyah Al-Multazam) Jurnal Manajemen Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Computer Science and Information Technology (CoSciTech) Jurnal Farmasi dan Sains Indonesia (JFSI) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ilmiah Raflesia Akuntansi Sajak: Jurnal Penelitian dan Pengabdian Sastra, Bahasa, dan Pendidikan Jurnal Ekonomika Manajemen Dan Bisnis Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat ISEI Banun : Jurnal Pendidikan Islam Anak Usia Dini Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Citizen Research and Development
Siti Samsiah, Siti
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Does accounting concervatism matter to mediate the relationship between gender diversity and financial performance: A Study on state-owned enterprises context Samsiah, Siti; Rodiah, Siti; Muhammad, Nik Maheran Nik; Mairoza, Mairoza
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.26708

Abstract

Research aims: This study seeks to examine more comprehensively how gender diversity on corporate boards influences the financial performance of Indonesian state-owned enterprises (SOEs), while also investigating whether accounting conservatism functions as a mediating variable in this relationship.Design/Methodology/Approach: The author used sample data of 27 SOEs listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in a total of 135 data observations. The authors used a regression model for hypothesis testing through STATA software and performed mediation testing with sobel tests.Research findings: Grounded in critical mass theory and agency theory, the empirical results reveal that gender diversity is not significantly associated with financial performance. However, accounting conservatism demonstrates a significant negative effect on financial performance. The mediating role of accounting conservatism in linking gender diversity to financial performance is not supported. Overall, these findings differ from several previous studies.Theoretical contribution/Originality: This research enriches the corporate governance literature by providing evidence on the effect of gender diversity on the financial performance of SOEs in Indonesia, a context that has not yet been widely explored. The key novelty of the study is the treatment of accounting conservatism as a mediating variable, whereas prior studies have primarily examined it as a direct determinant or moderator. Moreover, this study broadens the scope of Critical Mass Theory by linking conservative accounting behavior to the relationship between gender diversity and financial performance.Practitioner/Policy implication: The implications of this study provide valuable insights for SOE policymakers and managers in developing inclusive HR strategies and applying the principles of accounting conservatism to improve financial performance and transparency.Research limitation/Implication: The study is limited by the sample size and exclusion of other potential control variables. Future research should include more companies and external factors, such as regulations and macroeconomic conditions.
Peningkatan Pemahaman Laporan Keuangan UMKM melalui Workshop Literasi Keuangan Putra, Rudi Syaf; Lawita, Nadia Fathurrahmi; Agustiawan, Agustiawan; Fionasari, Dwi; Suriyanti, Linda Hetri; Samsiah, Siti; Ramashar, Wira
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 2 (2025): Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan pada tanggal 8 Mei 2025 dan bertujuan untuk meningkatkan pemahaman pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) mitra Viera Oleh2 terhadap pentingnya laporan keuangan sebagai dasar pengambilan keputusan usaha. Permasalahan utama yang dihadapi UMKM adalah rendahnya literasi keuangan, khususnya dalam penyusunan dan pemahaman laporan keuangan sederhana. Metode pengabdian dilakukan melalui workshop interaktif berbasis materi visual yang disajikan dalam bentuk PowerPoint, meliputi pengenalan laporan keuangan penting bagi UMKM serta konsep Visual Financial Map. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap jenis dan fungsi laporan keuangan, serta kemampuan membaca alur keuangan usaha secara visual. Kegiatan ini diharapkan dapat mendorong UMKM untuk lebih tertib dalam pencatatan keuangan dan meningkatkan kualitas pengambilan keputusan bisnis
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan, Agustiawan Anisa Afmin, Dewi Aristi, Mentari Dwi Audi M, Neysa Ayu Andini Azmi, Zul Azzahara, Nikken Desminingrum, Tri Evi Marlina, Evi Fadilla, Fahmi Filia, Sarahana Fionasari, Dwi Hendri Ali Ardi, Hendri Ali Kendrila, Neldra Mairoza Mairoza, Mairoza Mohamad Bahrum Muhammad Fajri murtaib, Agum Nabila, Alvi Nadella, Suraya Nadia Fathurrahmi Lawita Nik Maheran Nik Muhammad, Nik Maheran Nik Nik Muhammad, Nik Maheran Nirwasi, Serli Nur Fitriana Nurfitriana Putra, Rudi Syaf Putri, Dhea Rahman Putri, Nurdiana Ramashar, Wira Ramdani, Cepi Retno Anggraini Rikinorhakis Ridzwan Rosfyan, Ummi Awalia Saputra, Rendy Rinaldy Saputri, Sri Wulan Sari, Dian Puji Puspita Sari, Imelia Sihombing, May Inggri Br Silvi Nurafni Simamora, Klarita Pitrusani Octavia Simme, Ervina siti rodiah SRI RAHAYU Suriyanti, Linda Hetri Syaf Putra, Rudi Wayra, Hariko