Article Per Year (5 Year)
p-Index From 2021 - 2026
6.017
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Profiet JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Enterprise and Development (JED) Jurnal Akuntansi JBMR: Journal of Business and Management Review Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Economics and Business UBS Jurnal Akuntansi dan Governance International Journal of Business, Law, and Education Jurnal Ilmiah Raflesia Akuntansi Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Management Science and Information Technology (IJMSIT) Indonesian Journal of Business Analytics (IJBA) International Journal Management and Economic (IJME) Jurnal Abdi Masyarakat Multidisiplin JRAP (Jurnal Riset Akuntansi dan Perpajakan) Room of Civil Society Development Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia E-JURNAL AKUNTANSI PASAI : Jurnal Pengabdian kepada Masyarakat Media Resonansi Pengabdian Masyarakat
Susi Susilawati
Universitas Teknologi Muhammadiyah Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
Bibliometric Visualization of Global Trends in Financial Literacy and Digital Household Debt 2020-2025 Maria Suryaningsih; Susi Susilawati; Ramdany; Ridwan saleh; Samukri
Indonesian Journal of Business Analytics Vol. 6 No. 3 (2026): June 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i3.16642

Abstract

Low levels of financial literacy are a major factor contributing to household debt and poor financial decision-making. This study aims to map the development of literature on financial literacy and household debt during 2020–2025 using a bibliometric approach. A total of 427 Scopus-indexed articles were analyzed using Bibliometrix (RStudio) and VOSviewer. The findings reveal that financial literacy is strongly associated with financial education, debt behavior, and financial resilience. The United States and Indonesia were the leading contributors, while Olivia S. Mitchell and Annamaria Lusardi emerged as influential authors in scientific collaboration networks. The study concludes that financial literacy plays a strategic role in shaping household financial behavior and reducing over-indebtedness. It recommends contextual educational programs, international research collaboration, and longitudinal studies to strengthen long-term impacts.
Nilai Perusahaan Sektor Property dan Real Estate: Peran Intellectual Capital, Business Risk, dan Financial Distress Susi Susilawati; Ariana Sifa Mufliha; Samukri; Maria Suryaningsih
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.151-180

Abstract

Objectives: To analyze the relationship between intellectual capital and business risk on financial distress and its impact on firm value. Design/method/approach: The sample selection method used purposive sampling, selecting 49 property and real estate companies listed on the Indonesia Stock Exchange (IDX). Data analysis used balanced panel data regression, while the indirect effect was tested using the sobel test. Results/findings: The results indicate that intellectual capital does not affect financial distress, whereas business risk has a significant positive impact. Furthermore, intellectual capital and financial distress have a negative effect, while business risk has a significant positive effect on firm value. Financial distress mediates the relationship between intellectual capital and business risk on firm value. Theoretical contribution: This study strengthens the relevance of signaling theory and the risk theoretical framework in explaining how intellectual capital and business risk influence firm value. Practical contribution: Provides implications for management in strengthening intellectual capital, managing business risk, and minimizing financial distress. For investors, these findings help clarify the role of business risk and financial distress in determining a firm's value. Limitations: This study is limited to property and real estate companies. Future research could expand the research object and add other variables to capture financial dynamics more comprehensively
The Effects of ESG Disclosure, Intellectual Capital, and Environmental Costs on Firm Value: The Moderating Role of Profitability Rizki Risdianto; Susi Susilawati; Ridwan Saleh; Samukri Samukri; Maria Suryaningsih
Journal of Enterprise and Development (JED) Vol. 8 No. 2 (2026): May - August
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v8i2.15618

Abstract

Purpose: This study examines the effects of ESG disclosure, intellectual capital, and environmental costs on firm value. It also assesses the moderating role of profitability in companies listed on the Indonesia Stock Exchange.Method: This study employed a quantitative research design using panel data regression analysis. The sample was selected through purposive sampling and consisted of 90 companies during 2021-2024, resulting in 360 firm-year observations.Result: The empirical findings show that ESG disclosure, intellectual capital, environmental costs, and profitability do not significantly affect firm value. In addition, profitability does not moderate theeffects of ESG disclosure, intellectual capital, and environmental costs on firm value.Practical Implications for Economic Growth and Development: The findings indicate that the variables examined in this study do not significantly contribute to firm value. This suggests that the economic benefits of ESG disclosure, intellectual capital, environmental costs, and profitability have not been clearly reflected in market valuation. Therefore, further evaluation is needed to understand how these activities can create value that is recognized by investors.Originality/Value: This study contributes to the existing literature by examining profitability as a moderating variable in the relationships between ESG disclosure, intellectual capital, environmental costs, and firm value across several industry sectors in Indonesia.
The Influence of Accounting Information System Digitalization and Financial Reporting on the Quality of MSMEs' Financial Reports in South Jakarta: The Moderating Role of Digital Literacy Sahrul Ramadhan; Maria Suryaningsih; Usman Andrianto; Susi Susilawati; Rama Yuli; Panji Supriyadi
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7973

Abstract

This study aims to examine the influence of accounting information system digitalization (X₁) and financial reporting (X₂) on the quality of MSMEs’ financial reports (Y) in South Jakarta, with digital literacy (Z) serving as a moderating variable. MSMEs in Indonesia continue to face challenges related to the quality of financial records and the limited utilization of digital technologies, which may hinder the production of reliable financial reports. This study employed a quantitative approach using a survey method involving MSME owners and managers in South Jakarta. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The findings reveal that accounting information system digitalization has a positive but statistically insignificant effect on the quality of MSMEs’ financial reports. Similarly, financial reporting does not significantly influence financial report quality. Furthermore, digital literacy is not found to moderate the relationships between accounting information system digitalization, financial reporting, and the quality of financial reports. These findings suggest that digital transformation among MSMEs in South Jakarta remains at an early stage of adoption and that the effectiveness of financial digitalization depends not only on the availability of technology but also on accounting competencies, organizational readiness, internal control mechanisms, and the integration of digital systems into business processes. In addition, the study highlights the need for refining measurement instruments and expanding future research by incorporating additional determinants of financial reporting quality. This study contributes to the growing body of literature on MSME accounting and digital transformation while providing practical implications for policymakers in designing more effective digital empowerment strategies for MSMEs.
Co-Authors ABDUL ROHMAN Aditya Safary Ahmad Darda Alferia Nur Khasanah Amanda Nata Radiyanti Annisa Nuradawiyah Ariana Sifa Mufliha Arlis Dewi Budiman Abdullah Chasanah, Solichatun Darda, Ahmad Darodjatun, M.A.S Sridjoko Djumyati, Lely Fauzi, Muhammad Husni Ferina Julia Utami Ibrahim, Luckman Maftuchach, Viniyati Maftuchah Maftuchah Marlianingrum, Peggy Ratna Moch. Rizal Nova Rini Nova Rini Nur Hasanah Nurachma Navira Panji Supriyadi Prasetyo, Muhamad Fahmi Pratami, Shalsa Dita Rama Yuli Ramdani Ramdani Ramdany Ramdany, Ramdany Rawidjo Rawidjo Ridwan Ridwan Ridwan Saleh Ridwan Saleh Ridwan Saleh Ridwan Saleh, Ridwan Rizki Risdianto Sahrul Ramadhan Sahrul Ramadhan Sahrul Ramadhan Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Supriatiningsih, Supriatiningsih Suryaningsih, Maria Suwandi, Lisa Fitria Syifa Farhanah Tiara Intan Sari Usman Andrianto Wati, Lela Nurlaela Yuli, Rama