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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan The International Journal of Business Review (The Jobs Review) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi dan Keuangan (JAK) Paradoks : Jurnal Ilmu Ekonomi International Journal of Economics, Business and Innovation Research
Yuztitya Asmaranti, Yuztitya
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Social Sciences Other

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Pengaruh Mekanisme GCG Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN Saputri, Maya Aulia; Lindrianasari, Lindrianasari; Asmaranti, Yuztitya; Dharma, Fitra
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is to examine the effect of mechanism of good corporate governance to accounting conservatism. Mechanism of good corporate governance are represented by three variables, namely composition of the board of independent commissioners, institutional ownership, and audit committee. The population are all state-owned enterprises listed on Indonesian Stock Exchange on 2015-2016, amounting to 20 companies. The data analysis technique used multiple regression analysis. Hypothesis testing is done using multiple linear regresion. The results show that the composition of the board of independent commissioners and institutional ownership has no influence on accounting conservatism, and variable audit committee has a positive influence on accounting conservatism.
Finance Sustainability to the Environmental Investment Alvira, Alvira; Lindrianasari, Lindrianasari; Asmaranti, Yuztitya; Oktavia, Reni
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30076

Abstract

The aim of this research is to find the correlation between financial performance, firm size, foreign ownership as independent variables and environmental investment as dependent variable. The measurement of environmental investment is environmental investment total per assets total. This research is using quantitative approach that examined the correlation between variables through hypothesis testing. The sample of this research is 46 public listed mining companies in the period of 2014-2018 by purposive sampling method. The data and hypothesis analysis used correlation analysis. The results indicated that financial performance have positive correlation on environmental investment whereas firm size and foreign ownership do not have any correlation on environmental investment. Great environmental investment can lead to higher profit, reputation and legitimacy of the company.
Alih Teknologi Sederhana Pengepresan Logam dan Pendampingan Manajerial untuk Meningkatkan Produksi Kerajinan Adat Lampung di Industri Rumahan Asmaranti, Yuztitya
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 8 No 3 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v8i3.561

Abstract

Aksesori adat Lampung yang diproduksi oleh industri rumahan di Bandar Lampung tidak hanya berperan dalam memenuhi kebutuhan ekonomi, tetapi juga berkontribusi dalam melestarikan budaya masyarakat Lampung. Namun, munculnya industri di luar Lampung yang memproduksi aksesori serupa, didukung oleh teknologi yang mampu meningkatkan kualitas dan kuantitas, menjadi tantangan bagi para pengrajin lokal. Program alih teknologi pengepresan logam yang dilakukan oleh Universitas Lampung kepada pengrajin aksesori adat Lampung bertujuan untuk meningkatkan kualitas dan kuantitas produk, yang pada gilirannya diharapkan dapat meningkatkan pendapatan mereka. Selain itu, pelatihan manajerial juga diberikan untuk membangun karakter kewirausahaan dan keterampilan administrasi keuangan para pengrajin. Dengan pendekatan yang komprehensif ini, diharapkan terjadi peningkatan kesejahteraan ekonomi para pengrajin, sembari melestarikan warisan budaya adat Lampung.
The Influence of Islamic Social Reporting and Financial Distress on Tax Avoidance with Profitability as a Mediating Variable: Study on Islamic Commercial Banks Fatmasari, Ines Muharromah; Dewi, Fajar Gustiawaty; Asmaranti, Yuztitya
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1380

Abstract

This study analyzes the influence of Islamic Social Reporting (ISR) and Financial Distress on Tax Avoidance, with Profitability as a mediating variable, focusing on Islamic Commercial Banks in Indonesia. This quantitative research utilizes secondary data from annual financial reports of banks registered with the Financial Services Authority (OJK) from 2021 to 2023. The sample was selected using purposive sampling, yielding 33 observational data points from 11 Islamic Commercial Banks that met the criteria. Data analysis was performed using descriptive statistics, multiple linear regression, classical assumption tests, hypothesis testing, and the Sobel test with SPSS version 25. The results indicate that ISR has a positive and significant effect on Tax Avoidance, and Financial Distress also positively and significantly impacts Tax Avoidance. ISR is found to have a strong positive effect on Profitability, while Financial Distress negatively affects Profitability. Profitability itself demonstrates a positive effect on Tax Avoidance. Furthermore, Profitability mediates the relationship between ISR and Tax Avoidance, and also significantly mediates the relationship between Financial Distress and Tax Avoidance. These findings suggest that both transparency in socio-religious reporting and the financial condition of companies influence tax avoidance strategies, with profitability playing a crucial role in explaining this behavior.
Alih Teknologi Sederhana Pengepresan Logam dan Pendampingan Manajerial untuk Meningkatkan Produksi Kerajinan Adat Lampung di Industri Rumahan Asmaranti, Yuztitya
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 8 No. 3 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v8i3.561

Abstract

Aksesori adat Lampung yang diproduksi oleh industri rumahan di Bandar Lampung tidak hanya berperan dalam memenuhi kebutuhan ekonomi, tetapi juga berkontribusi dalam melestarikan budaya masyarakat Lampung. Namun, munculnya industri di luar Lampung yang memproduksi aksesori serupa, didukung oleh teknologi yang mampu meningkatkan kualitas dan kuantitas, menjadi tantangan bagi para pengrajin lokal. Program alih teknologi pengepresan logam yang dilakukan oleh Universitas Lampung kepada pengrajin aksesori adat Lampung bertujuan untuk meningkatkan kualitas dan kuantitas produk, yang pada gilirannya diharapkan dapat meningkatkan pendapatan mereka. Selain itu, pelatihan manajerial juga diberikan untuk membangun karakter kewirausahaan dan keterampilan administrasi keuangan para pengrajin. Dengan pendekatan yang komprehensif ini, diharapkan terjadi peningkatan kesejahteraan ekonomi para pengrajin, sembari melestarikan warisan budaya adat Lampung.
THE INFLUENCE OF SHARIA ACCOUNTING INFORMATION SYSTEMS ON THE FINANCIAL PERFORMANCE OF ISLAMIC FINANCIAL INSTITUTIONS: THE MEDIATING ROLE OF CUSTOMER TRUST AND COMPLIANCE Tubarad, Chara Pratami Tidespania; Asmaranti, Yuztitya; Kesumaningrum, Ninuk Dewi
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4312

Abstract

This study examines the influence of Sharia Accounting Information System (SAIS) quality on the financial performance of Islamic financial institutions, considering customer trust and Sharia compliance as mediating variables. Using a quantitative explanatory design, data were collected from respondents representing managers, accounting staff, internal auditors, and active customers of Islamic financial institutions across Indonesia. The data were analyzed using SEM–PLS. The results demonstrate that SAIS quality positively and significantly affects financial performance, both directly and indirectly, through the mediating roles of customer trust and Sharia compliance. High-quality SAIS enhances information accuracy, timeliness, reliability, and integrity, thereby improving transparency, operational efficiency, and compliance with Islamic principles. Furthermore, customer trust strengthens institutional credibility, while adherence to Sharia principles reinforces ethical governance and social legitimacy, ultimately driving financial sustainability. This study contributes to the literature by integrating technological and spiritual dimensions into the Islamic financial performance model. It also extends the DeLone and McLean Information System Success framework by embedding faith-based constructs. The findings also provide practical insights for managers and regulators to improve digital governance and reinforce Sharia-compliant information systems in achieving competitive advantage and sustainable performance within the Islamic finance industry.
Systematic Literature Review of Intellectual Capital in State-Owned Enterprises (BUMN) Indria Sari; Rika Gamayuni, Rindu; Asmaranti, Yuztitya
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2671

Abstract

This study aims to systematically review the literature on Intellectual Capital (IC) within the context of State-Owned Enterprises (SOEs) during the period of 2020 to 2025. Using a Systematic Literature Review (SLR) approach based on the PRISMA protocol, this article analyzes 30 indexed scientific journals relevant to the topic of IC and SOEs. The analysis reveals that Human Capital Efficiency (HCE) is the most dominant IC component influencing organizational performance, followed by Capital Employed Efficiency (CEE). The reviewed studies also indicate a growing trend in the use of the Value Added Intellectual Coefficient (VAIC) model and the increasing integration of IC with aspects of corporate governance (GCG), corporate social responsibility (CSR), and environmental uncertainty. Indonesia is recorded as the country with the highest number of related publications, followed by China and Italy. Although publication trends showed a significant increase during 2021–2022, qualitative research and multidimensional approaches to Relational Capital remain limited. This study recommends further exploration through longitudinal methods and cross-country comparisons to broaden the understanding of IC management in the public sector.
Co-Authors Alvira, Alvira Dewi, Fajar Gustiawaty Dharma, Fitra Fatmasari, Ines Muharromah Indria Sari Kesumaningrum, Ninuk Dewi Lindrianasari Oktavia, Reni Rika Gamayuni, Rindu Saputri, Maya Aulia Tubarad, Chara Pratami Tidespania