p-Index From 2021 - 2026
61.357
P-Index
This Author published in this journals
All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Keuangan dan Perbankan JMM17: Jurnal Ilmu Ekonomi dan Manajemen Journal of Indonesian Economy and Business JPM17: Jurnal Pengabdian Masyarakat JEA17: Jurnal Ekonomi Akuntansi Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Journal of Economic, Bussines and Accounting (COSTING) PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting JURNAL PENDIDIKAN TAMBUSAI Jurnal Sains Sosio Humaniora Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Business and Finance Journal Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Perilaku dan Strategi Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL LENTERA BISNIS Economics and Sustainable Development Revitalisasi : Jurnal Ilmu Manajemen JURNAL PIONIR Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Scientia Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Wahana Pendidikan SOCIAL : Jurnal Inovasi Pendidikan IPS Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Shafin: Sharia Finance and Accounting Journal Jurnal Bingkai Ekonomi (JBE) Jurnal Ekonomi Surakarta Management Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Muhasabatuna: Jurnal Akuntansi Syariah International Journal of Science and Society (IJSOC) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Akuntansi'45 COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Nautical: Jurnal Ilmiah Multidisiplin Indonesia Journal of Trends Economics and Accounting Research Jurnal Manajemen Stratejik dan Simulasi Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Economic Reviews Journal Jurnal Pengabdian Mandiri Jurnal Ekonomi, Bisnis dan Manajemen Journal of Comprehensive Science Asian Journal of Management Analytics Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi International Journal of Economics (IJEC) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Masyarakat Mengabdi Nusantara Journal of Creative Student Research International Journal of Economics and Management Research Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Multiverse: Open Multidisciplinary Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Sosial-Politika Eduvest - Journal of Universal Studies Apollo: Journal of Tourism and Business Indonesian Journal Economic Review (IJER) Eastasouth Journal of Impactive Community Services Jurnal Manajemen dan Ekonomi Kreatif Kalianda Halok Gagas Center of Economic Students Journal (CSEJ) Jurnal Kendali Akuntansi Jurnal Manajemen Riset Inovasi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) Journal of Management and Creative Business Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Business and Investment Review Jurnal Kajian Dan Penalaran Ilmu Manajemen JAKBS Economos : Jurnal Ekonomi dan Bisnis (JIMBE) Ethics and Law Journal: Business and Notary Jurnal Sistem Informasi dan Ilmu Komputer Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Jurnal Serambi Ekonomi dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Entrepreneurship & Startups International Journal of Management and Business Intelligence (IJMBI) Socio-Economic and Humanistic Aspects for Township and Industry Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Advances in Accounting, Economics, and Management Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis Journal of Macroeconomics and Social Development IIJSE Journal of Economics, Assets, and Evaluation JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Cendikia Pendidikan Master Manajemen YOS SOEDARSO ECONOMICS JOURNAL Journal of Environmental Economics and Sustainability Intellektika: Jurnal Ilmiah Mahasiswa Jurnal Media Akademik (JMA) Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity Jurnal Ekonomi dan Pembangunan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi PENG: Jurnal Ekonomi dan Manajemen Escalate : Economics and Business Journal International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Venus: Jurnal Publikasi Rumpun Ilmu Teknik International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Bisnis, Ekonomi Syariah dan Pajak International Journal of Educational Research International Journal of Studies in International Education Pajak dan Manajemen Keuangan Fundamentum: Jurnal Pengabdian Multidisiplin International Journal of Educational Evaluation and Policy Analysis Jurnal Pelayanan Masyarakat ManBiz: Journal of Management and Business Journal of Business Economics and Management Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies Jurnal Riset Multidisiplin Edukasi Jurnal Ekonomi, Manajemen, Akuntansi LANCAH Jurnal Inovasi dan Tren JIMEK As-Syirkah: Islamic Economic & Financial Journal Indonesia Economic Journal Sinergi : Jurnal Ilmiah Multidisiplin International Journal of Economics and Management Research Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Sciences du Nord Community Service Jurnal Sistem Informasi dan Ilmu Komputer Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ekonomi dan Bisnis (Jebi) Jurnal Riset dan Inovasi Manajemen Jurnal Akuntan Publik Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Prosperia: Journal of Economic Development, Accounting, and Global Markets Profixa: International Journal of Economic and Business Research
Claim Missing Document
Check
Articles

PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN, PENGENDALIAN DIRI, MOTIVASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP STABILITAS KEUANGAN GENERASI Z Nina Nor Fadilah; Hwihanus
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 6 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan Desember 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i6.220

Abstract

Perkembangan teknologi digital telah mengubah cara Generasi Z dalam mengelola keuangan, khususnya melalui penggunaan layanan keuangan digital seperti e-wallet, mobile banking, dan paylater. Kemudahan akses transaksi tersebut tidak selalu diimbangi dengan kemampuan pengelolaan keuangan yang  memadai, sehingga berpotensi memengaruhi stabilitas keuangan individu. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, sikap keuangan, pengendalian diri, dan motivasi keuangan terhadap perilaku keuangan serta implikasinya terhadap stabilitas keuangan Generasi Z. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research. Data diperoleh melalui penyebaran kuesioner kepada 68 responden Generasi Z yang aktif menggunakan layanan keuangan digital, dengan teknik purposive sampling. Analisis data dilakukan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa literasi keuangan dan sikap keuangan berpengaruh signifikan terhadap perilaku keuangan, namun tidak berpengaruh langsung terhadap stabilitas keuangan. Pengendalian diri dan motivasi keuangan tidak menunjukkan pengaruh signifikan baik terhadap perilaku maupun stabilitas keuangan. Selain itu, perilaku keuangan juga tidak terbukti berpengaruh signifikan terhadap stabilitas keuangan. Temuan ini mengindikasikan bahwa stabilitas keuangan Generasi Z lebih dipengaruhi oleh faktor eksternal seperti pendapatan dan gaya hidup digital. Penelitian ini menekankan pentingnya penguatan literasi keuangan yang aplikatif serta pengelolaan konsumsi digital untuk meningkatkan stabilitas keuangan generasi muda.
Pengaruh Literasi Keuangan, Digital Marketing, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja UMKM di Kota Surabaya Silvi Kurnia; Hwihanus
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/pndtqm88

Abstract

This study examines the influence of financial literacy, digital marketing, and the use of accounting information systems on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Surabaya City. A quantitative survey approach was employed involving 150 MSME owners selected through purposive sampling. Primary data were collected using structured questionnaires and analyzed with multiple linear regression. The findings indicate that financial literacy, digital marketing, and the use of accounting information systems each have a positive and significant effect on MSME performance. Simultaneously, the three variables significantly affect MSME performance, with a coefficient of determination (R²) of 0.682, indicating that 68.2% of the variation in MSME performance is explained by the proposed model. The findings emphasize the importance of strengthening financial capabilities, expanding digital marketing adoption, and improving the implementation of accounting information systems to enhance MSME competitiveness in the digital transformation era.  
Analysis of Cost Stickiness, Customer Concentration, and Operational Cost Efficiency on Financial Risks of Manufacturing Companies in the Indonesian Stock Exchange (BEI) for the 2022-2024 Period Rosaidina Syafira; Hwihanus
Escalate : Economics and Business Journal Vol. 4 No. 02 (2026): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i02.530

Abstract

Financial risk is a critical issue for manufacturing companies due to operational complexity, high capital intensity, and economic dynamics in the 2022–2024 period, which increase pressure on companies' financial performance. This study aims to analyze the financial risk conditions of manufacturing companies listed on the Indonesia Stock Exchange using the Altman Z-Score (Emerging Market Score) model. The study employed a quantitative approach with descriptive methods. The study population comprised all manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period, while the sample consisted of companies with complete financial reports during the observation period. The research instrument consisted of financial report data analyzed using the Altman Z-Score through descriptive analysis. The results showed that the average Z-score value increased from 2.18 in 2022 to 2.47 in 2024, the proportion of companies in the safe zone increased, while the proportion of companies in the distress zone decreased. Furthermore, the pharmaceutical and healthcare, automotive, and chemical and petrochemical subsectors had better risk profiles than the textile and footwear subsectors. This study concludes that the financial risk conditions of manufacturing companies have improved, but in aggregate are still in the grey zone, so continuous risk monitoring is needed to support decision-making by management, investors, creditors, and regulators
The Influence of Profitability, Liquidity, and Leverage on Firm Value in Manufacturing Companies on the Indonesia Stock Exchange Tanya Tata Putri Srikandi; Hwihanus
Escalate : Economics and Business Journal Vol. 4 No. 02 (2026): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i02.533

Abstract

This study aims to explore the impact of probability, liquidity, and leverage on the valuation of companies listed on the Indonesia Stock Exchange (IDX). Company valuation is a crucial indicator for investors to assess the performance and future prospects of a company, therefore, analysis of fundamental factors such as profitability, liquidity, and leverage must be conducted empirically. The approach used in this study is quantitative by utilizing secondary data obtained from the annual financial reports of manufacturing companies listed on the IDX for a certain period. Profitability is measured by Return on Assets (ROA), liquidity is measured by the Current Ratio (CR), Leverage is assessed by the Debt to Equity Ratio (DER), and company valuation is evaluated using Price to Book Values ​​(PBV). The sampling method was carried out using purposive sampling according to predetermined criteria, and data analysis was conducted using multiple linear regression with panel data. The findings of this study are expected to be able to show that profitability, liquidity, and leverage contribute to company valuation, both individually and simultaneously. The results of this study are expected to provide theoretical contributions to the development of literature in financial management, as well as practical contributions to the management of corporate financial structures and for investors in the investment decision-making process in manufacturing companies in Indonesia
The Role of Impulse Buying in Mediating the Influence of Self-Reward on Financial Behavior in Generation Z Firmansyah; Amalia Ilyas; Tri Ratnawati; Hwihanus
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.543

Abstract

Generation Z grew up in a digital ecosystem that normalizes self-reward practices as a way to manage academic and work pressures, but this practice risks encouraging impulse buying that ultimately disrupts personal financial management. This study aims to analyze the role of impulse buying as a mediating variable in the relationship between self-reward and financial behavior in Generation Z. The study used a quantitative approach with a survey design of 127 Generation Z respondents aged 18–28 years selected through purposive sampling. Data were collected using a 1–5 Likert scale questionnaire that measures three variables: self-reward, impulse buying, and financial behavior, then analyzed using Structural Equation Modeling techniques based on Partial Least Squares (SEM-PLS), including evaluation of the measurement model (outer model), structural model (inner model), and mediation testing through a bootstrapping procedure of 5,000 resamples. The results showed that self-reward has a significant positive effect on impulse buying (β = 0.348; p < 0.001), and impulse buying has a significant negative effect on financial behavior (β = -0.465; p < 0.001). The direct effect of self-reward on financial behavior was insignificant after controlling for impulse buying (β = 0.122; p = 0.304), as was the total effect before the mediator was included (β = -0.040; p = 0.769), while the indirect effect proved significant (α × b = -0.162; 95% CI bootstrap bias-corrected [-0.254, -0.041]; p = 0.002). This pattern indicates full/indirect-only mediation, meaning the effect of self-reward on financial behavior in Generation Z only occurs when it operates through the impulse buying mechanism, not directly or in a zero-order manner. This study contributes to the financial behavior literature by positioning impulse buying as a crucial explanatory pathway, and offers practical implications for financial literacy education that targets consumption impulse management, rather than simply financial knowledge
An Analysis of the Effects of Macroeconomic Fundamentals, Firm Growth, Capital Structure, and Firm Liquidity on Stock Returns, Dividend Policy, and Financial Performance Among Companies in the Non-Cyclical Consumer Sector Listed on the Indonesia Stock Exchange from 2021 to 2024 Linda Afifah; Hwihanus Hwihanus
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/by156z42

Abstract

This study examines the transmission mechanisms connecting macroeconomic fundamentals, firm growth, capital structure, and corporate liquidity to stock returns, utilizing dividend policy and financial performance as intervening variables. Focusing on public firms within the non-cyclical consumer sector listed on the Indonesia Stock Exchange from 2021 to 2024, data were collected using purposive sampling and evaluated via Structural Equation Modeling Partial Least Squares. The empirical findings reveal that external macroeconomic dynamics and internal firm growth exert influential pressure on baseline operational metrics and structural policies. However, capital structure and cash distribution frameworks remain largely insulated from immediate capital market adjustments, indicating that dividend variations do not serve as direct drivers of equity valuation. Conversely, short-term liquidity maintenance establishes an operational drag on internal profitability, whereas robust financial performance acts as the definitive mediating catalyst that optimizes investor yields. Ultimately, equity market returns are dictated by sustainable corporate profit generation rather than external financing structures, requiring executives to prioritize resource allocation efficiency over superficial payout modifications to successfully capture long-term public investor confidence.
The Effect of Macroeconomic Fundamentals, Capital Structure, Good Corporate Governance, and Firm Size on Financial Performance with Earnings Management as an Intervening Variable: Evidence from Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange (2020–2024) Devi Nadia Agustina; Hwihanus Hwihanus
International Journal of Economic and Business Research Vol. 1 No. 3 (2026): : July: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ca6cs044

Abstract

This study aims to analyze the effect of macroeconomic fundamentals, capital structure, Good Corporate Governance, and firm size on financial performance with earnings management as an intervening variable in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research applies a quantitative approach using purposive sampling, resulting in a final sample of four companies. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that capital structure has a significant negative effect on financial performance, while firm size has a significant positive effect on earnings management. Macroeconomic fundamentals, Good Corporate Governance, and firm size do not have a significant direct effect on financial performance. In addition, earnings management does not mediate the relationship between macroeconomic fundamentals, capital structure, Good Corporate Governance, and firm size on financial performance, as all indirect effect p-values exceed 0.05. The R-square values indicate that the model explains 22.8% of the variance in earnings management and 49.1% of the variance in financial performance, while the remaining variation is attributable to factors outside the proposed model.    
Pengaruh Green Accounting, Good Corporate Governance, Firm Size dan Kebijakan Dividen Terhadap Financial Performance Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Mufita Dea Ananta; Hwihanus Hwihanus
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.6827

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh green accounting, good corporate governance, firm size dan kebijakan dividen terhadap financial performance. Sampel penelitian ini adalah perusahaan pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Populasi penelitian ini sebanayak 44 perusahaan dan sampel yang digunakan adalah 9 perusahaan. Jenis penelitian ini menggunakan penelitian kuantitatif. Metode pengambilan sampel menggunakan purposive sampling. Sumber data merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan periode 2020-2023. Analisis data penelitian ini menggunakan outer model, inner model dan path analysis. Dengan bantuan software Partial Least Square (PLS) agar tidak terjadi banyak asumsi dan didapatkan hasil yang pasti. Hasil penelitian ini menunjukkan bahwa green accounting, good corporate governance dan firm size tidak berpengaruh signifikan terhadap financial performance. Sedangkan kebijakan dividen berpengaruh positif signifikan terhadap financial performance.
Analisis Struktur Kepemilikan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan dengan Kinerja Keungan dan Manajemen Laba Sebagai Variabel Intervening : Studi pada Perusahaan Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Celine Amanda Sarifatul Sabrina; Hwihanus Hwihanus
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7322

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan dan penerapan Good Corporate Governance (GCG) terhadap nilai perusahaan dengan kinerja keuangan dan manajemen laba sebagai variabel intervening pada perusahaan industri makanan dan minuman yang terdaftar di BEI selama 2019–2023. Hasilnya menunjukkan bahwa GCG berpengaruh signifikan terhadap kinerja keuangan, namun tidak terhadap manajemen laba dan nilai perusahaan. Kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan, sementara manajemen laba tidak berpengaruh signifikan terhadap kinerja keuangan maupun nilai perusahaan. Struktur kepemilikan berpengaruh signifikan terhadap kinerja keuangan, namun tidak terhadap manajemen laba maupun nilai perusahaan. Penelitian ini memberikan wawasan bahwa penerapan GCG dan struktur kepemilikan yang baik dapat meningkatkan kinerja keuangan dan nilai perusahaan.
Analisis Pengaruh Pemahaman Akuntansi, dan Budaya Organisasi Terhadap Kualitas Laporan Keuangan Dengan Pemanfaatan Sistem Informasi Akuntansi Sebagai Variabel Intervening Stefani Sari; Hwihanus Hwihanus
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7521

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis dampak budaya organisasi dan pengetahuan akuntansi terhadap kualitas laporan keuangan di PT KAI DAOP 8 Surabaya, dengan sistem informasi akuntansi sebagai variabel mediasi dalam hubungan ini. Penelitian ini menggunakan pendekatan kuantitatif, mengumpulkan data primer melalui kuesioner yang disebarkan kepada 25 responden dengan menggunakan teknik sampling jenuh. Setelah data terkumpul, analisis dilakukan dengan menggunakan perangkat lunak Smart-PLS 4. Temuan penelitian mengungkapkan bahwa budaya organisasi secara signifikan memengaruhi kualitas laporan keuangan dan penerapan sistem informasi akuntansi. Di sisi lain, meskipun pengetahuan akuntansi secara positif memengaruhi penggunaan sistem informasi akuntansi, dampaknya terhadap kualitas laporan keuangan tidak ditemukan signifikan. Oleh karena itu, direkomendasikan agar perusahaan mengoptimalkan penggunaan sistem informasi akuntansi untuk meningkatkan kualitas laporan keuangan.
Co-Authors A, Diana Indah Sri Lestari P. Abdul Halik Abigaiel C. Lesbasa Abigaiel. C Lesbasa Achmad Bagas Djuan Rajendra Achmad Maqsudi Achmad Singgih Laksono Achmad Sofyan Adam Maulana Adiatma Zefanya Loppies Adila Dwi Lestari Aditya, Farhan Adnan, Apippudin Adriana, Marcelia Adrianus Ketmoen Agus Agus Agus imam Agus Pawitra Widya Agustin Linda Astuti Ahmad Arif Ahmed, Ishfaq Aisyah Dewi Ramadhani Ajeng Rossantika Sari Al Bina Aldi, Muhammad Fauzan Alfons, Susana K. Alifiarisma Maricar Alisya Lailatul Akhadiya Allesia Putri Wijaya Sutikno Allysia Safira Putri Palevy Amalia Devi Wulandari Amalia Ilyas Amalia, Devina Shava Amanda, Dian Ambarwati, Hanum Cheffi Amin Sadiqin Amira Nanda Arianni Amru Karim Alhabsyi Amru Karim Alhabsyi Ananda Eka Agustina Anandio Triartomo Ananta Kumala Sari Ananta, Mufita Dea Anastasya Mechta Mediana Anastasya Mechta Mediana Angelina Wijaya Tan Anggraini, Avita Anggraini, Diana Indah Sri Lestari Pratiwi Anggun Pratiwi Anggun Pratiwi Anggun Veby Safitriana Angraini, Anggella Anindya Frysa Irsyadi Anita Eka Pratiwi Annisa Rahma Qur’aini Annora Rajwa Erbana Aprelianingrum, Ainiyah Aprilia Tri Kurniawati Aprilia Wahana Putri Ardhi, Fillah Arfenita Cahyaningrum Arfindo Hermawan Ari Rohmana Ari Setyo Wati Ariani, Riska Septi Arizza Zulia R.J Arma Yuli Fitriasari Arma Yuli Fitriasari Arsyana, Adhyasta Cakra Whisnu Asari, Ayu Asmiatiningsih, Sri Asri, Sukma Ataina Rusyda Fauziyah Ataina Rusyda Fauziyah Atakelan, Reinatto Yakobus Pati Agon Atikasari, Nandhita Kirana Audreyna Missel, Rheinata Aulia, Arti Mirza Awwalunisa Aprilia Wijaya Ayu Asari Ayu Fahmi Rosydianah Azel Naufal Aziz, Aminuddin Aziz, Mochamad Baderi, Rahmawati Nur Bariyah, Binti Ro’isatul Batuwael, Marcelia Adriana Bayu Abi Bernike Trivena Noveliana Bondan Wicaksono Budi Winarno Cailah Nasywa A. Cailah Nasywa Afrila Calosa, Kristiana Greta Celine Amanda Sarifatul Sabrina Celine Amanda Sarifatul Sabrina Charisma Bayu Ramadhan Chava Annastasia Candra Chintya Anggun Lestari Christine Cicilia Saputra Cindy Desita Putri Cindy Desita Putri Claudya Sizika Beatrix Syaiful Dandy Ahmad Drajat DARMONO Darmono Darmono Darmono Darmono Dela Wahyu Putri Awanda Delila Pandora Harlacxienty Della Widyasari Desfi Dwi Desfi Dwi Sulistyana Desta Adelia Putri Desy Kartika Sari Devi Alita Solehsi Devi Nadia Agustina Devi Nadia Agustina Devi Wulandari, Amalia Devina Shava Amalia Devina Shava Amalia Devira Larasati Dewi Nurhayati Dewi Purnamasari Dhony Navandi Diah Indri Anggriyanti Diah Riyani Dian Sari, Nur Fitroten Diana Indah Sri Lestari P. A Dicky Satria Ananta Haqq Dika Candra Laili Dinda, Bahiira Albasitha Permata Dita Fitriani Diva Damai Maharani Divara, Sylvanda Aprilia Djupiansyah Ganie Dody Mulyanto Duvan Samudra Laisoka Dwi Fitrianti Dwi Kurniawati, Arie Dyah Putri Agustin Dyah Putri Agustin Dyahnesa Harul Puspitaningrum Eko Hadi Suyanto Elmiano Artanto Epot Erong Elmiano Artanto Epot Erong Elsy Margaritha Prastisye Rihi Enisa Tunggal Dewi Enny Istanti Erdiana, Della Erfi Lisdiana Suryani Erfiani S Wardani Erlina Dinda Safitri Erong, Elmiano Artanto Epot Esther Tioma Nauly Pardede Esti Sumirat Fadila, Baity Nur Fandi Pratama Putra Fara Brygita Ramadhani Faradilla Mega Maharani Fatwa, Muhammad Nabil Febi Theresia Immanuel Febri Risnandia Febrian Dimas J. Wibowo Febrianti Novita Febriawan Ardi Nugroho Febry Rosady Fernianda Wahyu Ramadanthy Feronika Arfianingrum Fillah Ardhi Fadhillah Filzah Primardiningtyas Firmansyah Fitri Noviyanti Fitri Sulistiyana Fitria Rahmadani Fiyelex, Riandi Gabriella Afe Glorya Gery Gilbert Billy Rivaldo Matahurila Grace Lodita Hatumena Gustaf Ikhsan Romadhoni Habiburrahman, Muhammad Riza Mahmud Hana Damayanti Tarihoran Hanafi, Roy Handoko, Steven Nathanael Handoko, StevenNathanael Hanisa, Layla Haqq, Dicky Satria Ananta Harits Zidni Khatib Ramadhani, Muhammad Haryono Hasanah, Deviatul Have Zulkarnaen Hazzar Al Oktha Rahmatika Hazzar Al Oktha Rahmatika Hendra Cipta Henitha Nadia Kristy Herny Ria Mandag Herny Ria Mandag Hesti Ning Tyas Hesti Ning Tyas, Hesti Ning Tyas Hetami, Adietya Arie Icha Aulia Putri Ifani ikawulandari Imel Osok, Rosania Imeltiana Imeltiana Indah Naila Prisca Indhira Ridho Abdhilla Indraswari, Sagung Ayu Dwianjani Trisna Indrawati Yuhertiana Indri Widya Wulandari Indri Widya Wulandari Indro Purnomo Intan Pandini Intan Pandini Inung Vias Dras Tistian Hening Tyas Isnaeni, Fajar Isnaini Rosyida, Isnaini Jalib Umar Latuconsina, Jalib Umar Jannah, Arizza Zulia Rahmatul Jasman Jasman Jelita Prakasita Handi Dhaneswara Jelita Prakasita Handi Dhaneswara Jena Sarita Jeselin Devi Adesya Felandy Jessica Violita Hadi Jihan Bintang Angely Jilan Azzahra Salsabila Joanne Intania Rut Simunapendi Jofanka, Alinda Dwi Johan Pahing Heru Waskito Joshua Yonathan Sugianto Joys Oktavia Joys Oktavia Santoso Juli Prastyorini Kalangi, Meyti Hanna Ester Kayla Dedyanti, Mayrilin Kevin Fiorentino Kirowati, Dewi Krisogonus Avio Seleman Krisogonus Avio Seleman Kristiana Greta Calosa Kristiana Greta Calosa Kurnia Illa Allodya Kurnia Illa Allodya Dinara Kustiwi, Irda Agustin KUSUMA WIJAYA Laila Hidayati, Putri Laila, Amar’atus Latifatul Qulub Lavenia, Lisa Laylatul Adha Layyina Humairoh Leba, Desinta Lebrina Lorince Tangpen Lestari, Vivi Duwi Lidh Iatul Izzah Lilik Faiqotul H Lim’atus Sanayah Linda Afifah Linda Afifah Linda Novia Sari Lisa Ovelia Lisrotul Munawaroh Lusia Mutiara Pratama Bulele Lutfika Arifa Faizati Lutfika Arifa Faizati M Shoim M. Ilham Syahrul Qur’ani Madaniyah Nur Aisyah Putri Maghdalena Sihaloho, Yolanda Maharani Adi Pamasa Mahendra Wisnu W Maidatus Zahroh Marcelia Marcelia Adriana Marcelia Adriana Batuwael Marcella Aullia Jayadi Marcella Aullia Jayadi Marcella Trianita Abur Marcella Trianita Abur Marcellina, Lola Via Maretha Wiriaqni Utama Maria Alni Lau Go’o Maria Imakulata Pongge Maria Yovita R Pandin Maria Yovita R Pandin Maria Yovita R. Pandin Maria Yuliana Postel Marsha Gita Widyanti MartaUli Septiana Manalu Martinus Budiantara Matulessy, Zaschia Flanivolya Maulana Ikhrom Ababil Maulana Ikhrom Ababil Maulana, Moch Abid Athoillah Maulidah Narastri Mayrilin Kayla Dedyanti Mayrilin Kayla Dedyanti Mei Nurlinda Mei Nurlinda Meiyola Krisma Agatha Melinda Ayu Puspitasari Mevelia, Veronika Christine Michael Revelin Ervan Septian Mirana Lavenia Misse, Rheinata Audreyna Missel, Rheinata Audreyna Moch Iqbal Romadhon Mochamad Aziz Moh. Riskiyadi Mohammad Hamim Sultoni Mufita Dea Ananta Muhammad Bayu Muhammad Bayu Muhammad Bayu Muhammad Indra Wardana Muhammad Indra Wardana Muhammad Nabil Fatwa Muhammad Nur Rohman Syah Muhammad Nuruddin Rasyid Muhammad Primbang Apriliyanto Muhammad Taufiq Hidayat Mukhamad Sholikudin Mursyidin Mursyidin Mushfiroh, Luluk Mustafiyatus Nur Lailina Naafika Rachma Rozani Naafika Rachma Rozani Nabila Cahya Lestari Nabila Febriyana Nabilah Qurrotul `Aini Nabilah Qurrotul ’Aini Nada Salsabila, Sausan Nadya Andreyanto Najwa Bioarti Nanda Nanda Pinandita R Nanlohy, Yehezkiel Benaya Narastri, Maulidah Narulita, Friska Dhea Nathalie Elshaday Nathania Arindha Putri Naufal Gama Naula Chantika Putri F Navandi, Dhony Navandi, Dhony Neila Widiya Andini Nekky Rahmiyati Nelya Arofatin Neneng Musyrifatul Amelia Neto, Angelique Michella Neza Putri Pratama Ni Luh Ayu Atmi kamaratih Ni Nyoman Padang Cakra Binaraesa Nia Ananda Rahma Wati Nina Marta Nina Nor Fadilah Nina Nor Fadilah Ninda Maya Firnanda Nouva Ayu Ramadhanti Nova Melinda Isnaini novia Mega Putri Novia Mega Putri Novita Melliyana Widyanti Novita Permatasari Novita Rahmawati Novita Rahmawati Nugraha, Made Yoga Putra Nur Fitroten Dian Sari NUR INDRIANTORO NUR INDRIANTORO Nur Siti Latipah Nur Widyawati Nuradi Mulya Razaq Nurfifajannah, Walliya Nurlinda, Mei Nurmala Galuh Pramesthi Nurrochmah, Aliatus Nurul Laily Oktaviani Nuryani Karim Octavia Dwi Sagita Sari Paramita Nidan Paramesti Patricia Channelia Wea Paulino da Costa Ferreira Pertiwi, Ana Pradhani, Tri Buana Wira Pramita Studiviany Pramita Studiviany S Pramita Studiviany Soemadijo Pranata, Natasha Anjanette Pranoto, Adam Joyo Prihastuty, Dyah Rini Primardiningtyas, Filzah Puspita Putera, Muhammad Tommy Fimi Putri Adelia Siregar Putri Ayu Evitasari Putri Nadiya Puspitasari Putri Rahayu Putri, Audyta Prasetyani Putri, Febri Risnandia Wibowo Putri, Icha Aulia Putri, Nabila Amelia Putri, Shalsa Billa Eka R. Pandin, Maria Yovita R. Pandin, Maria Yovita R. Pandin Raditya Yuniar Alfani Pratama Rafi, Moch Irsyad Ainur Rahayu, Putri Rahayu, Sucik Rakmat Dwi Anugrah Putra Ramadanthy, Fernianda Wahyu Ramadhan Adin Nugroho Ramadhani, Aisyah Dewi Ramadhani, Muhammad Harits Zidni Khatib Ramdani Abdullah Mukhyi Rastafael, Yoel Ratnawati , Tri Refi Tri Anika Reinatto Yakobus Pati Agon Atakelan Rheinata Audreyna Missel Ricky Zakaria Winarno Rieke, Rieke Rina Sandora Rio Duana Putra Riska Septi Ariani Rista Rivaldo Martadinata Anthonie Riyadi, Slamet Rizal Arsy Asy Rohman Rizka Maya Shova Rizki Luthfi Aulia Rizky Abdhul Kharim Rizky Daniar Syah Putra Rohman , Rizal Arsy Asy Rohman Syah, Muhammad Nur Rohmansyah, Muhammad Nur Rohmawati, Ade Putri Indri Romadhon, Moch Iqbal Rosaidina Syafira Rosania Imel Osok Rosaria Rudeng Roy Hanafi Rozzi Rahmawati, Septiana Rulis Setyowati Rulis Setyowati Ruri Istia Damayanti Rustam Rustam Sabrina Nova Ashara Sabrina Nova Ashara Sabrina, Celine Amanda Sarifatul Safa Wildanul Arfi Safitri, Uhti Noer Choliza Safitrih, Nurul Amalia Said Saleh Salihi Salih, Lea Berliana Jeni Salma Dewi Ambarsari Salsabela, Dania Salsabila Alya Maharany Salsabila Aprilia Salsabila, Sausan Nada Salva Dewi Ambarwati samsul arifin Saputra Hadiwinarto Sari Indah Setio Maria Savsavubun Sari, Ananta Kumala Sari, Chindy Manika Sari, Nur Fitroten Dian Sari, Stefani Sariah Sariah Sasniati Fadhila Shifa Sausan Nada Salsabila Savsavubun, Sari Indah Setio Maria Selma Nevira Shinta Putri Septia Wicaksono Seran, Maria Dinda Ayu Rosari Luruk Setyorini, Winarti Sevira Pahlevi Santoso Shafiyah Ummu Umayyah Shenia Meyrsa Rosanti Shevania Shirky Kharisma Fitri Hasnita Sholiqah, Suci Nurlayli Alimatu Sihaloho , Yolanda Maghdalena Silvi Kurnia Sindy Utami Siti Ambar Siti Aminah Siti Lailatus Saidah Siti Mujanah SITI NURUL HIDAYATI Slamet Riyadi Slamet Riyadi Slamet Riyadi Slamet Riyadi Sofinatus Solikhah Solihatun Nisak Soraya, Aya Soraya, Bunga SRI RAHAYUNINGSIH Stefani Sari Stefani Sindita Sari Stefani Sindita Sari Suci Harira Sari Hatuina Sudarynianto Nurathaya Sutarto Suhaima Rafia Mansyur Suhari Suhari Suhendro Sosro JK Sukamto Sukamto Sullicyanna Luna Bianca Sumantri Sumantri Sunia Apriyono Supriatun Supriatun Surya Bakti Suwarno Suwarno Syahna Shinta Yunari Syahputra, Dicky Syaiful, Claudya Sizika Beatrix Sylvanda Aprilia Divara Syukroni, Muhammad Amar Tanya Tata Putri Srikandi Tasya Nurhalyza Teguh Adi Priansyah Theresia Uli Sianturi Theresia Uli Sianturi Tita Refi Maret Sintani Titiek Rachmawati Titin Nur Azizah Titin Wahyuni Titing Purwanti Titus Gustiagung Grace Widya Arta Tommy Fimi Putera, Muhammad Tri Andjarwati Tri Andjarwati Tri Ratnawati Tri Ratnawati Tri Ratnawati Tri Ratnawati Tussi Sulistyowati Tyas, Hesti Ning Uci Oktavia Uhti Noer Choliza Safitri Ulfa S, Chairia Vera Rambu Nggonngi Veren Putri Shamaya Veren Putri Shamaya Via Wahyuningtyas Viona Eka Putri Mardiono Vivi Ade Rivani Vivi Ade Rivani Vivi Armadhani Wandira Regita Wardana, Muhammad Indra Wardani, Farah Arda Wardani, Megasuciati Warti Ratnasari Wicaksono, Fajar Wicaksono, Septia Widiya, Heni Widya Novita Sari Widyatna, Ariyanta Dany Wiwit Lusiana Wulandari, Ayu Lus Yance, Evy Yanita Hendarti Yaohan Ad’nnia Jannah Yega Putriani, Apryla Ayu Yeni Kartika Dewi Nurjana Yeni Putri Devi Lestari Yohana Fransiska Natalia Yohana Natalia Cristanti Yolanda Maghdalena Sihaloho Yovita, Maria Yucha, Nikma Yuli Meliana Yulita Alfonsia Hayon Yulita Maria Yunari, Syahna Shinta Yunita Budi Alifya Miranti Zaenal Arifin Zaenal Arifin Zainul Arifin Zaschia Flanivolya Matulessy Zufi Yustika Magitasiwi