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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Paradigma Ekonomika Laa Maisyir Jurnal Ekonomi Islam JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) Jurnal Riset Akuntansi dan Keuangan Banque Syar'i : Jurnal llmiah Perbankan Syariah Jurnal Pendidikan Akuntansi dan Keuangan Aptisi Transactions on Technopreneurship (ATT) Jurnal Akuntansi dan Bisnis Journal of Accounting Auditing and Business JAF- Journal of Accounting and Finance Proceeding of National Conference on Accounting & Finance Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Media Riset Akuntansi Auditing & Informasi Journal of Islamic Economics Lariba Neraca Manajemen, Akuntansi, dan Ekonomi International Research Journal of Business Studies Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Dini Rosdini
Department Of Accounting, Faculty Of Economics And Business, Padjadjaran University
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences

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A Quantitative Study of Oil Price Decrease and Bankruptcy Probability in Oil and Gas Companies Rosdini, Dini; Nautika, Rahardi Gita
International Research Journal of Business Studies Vol. 12 No. 2 (2019): August-November 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.12.2.145-155

Abstract

The decrease of oil prices globally has an impact on oil and gas company’s financial health. This study aims to provide empirical evidence about the effect of oil prices on the probability of bankruptcy in Indonesia, Singapore, and Australia using the probability of bankruptcy model of Altman Z-Score. The price of oil is measured by the price of Brent crude. Our sample is made of 20 oil and gas firms listed at the Indonesia Stock Exchange (IDX), the Australian Securities Exchange (ASX) and the Singapore Exchange (SGX) during the period of 2013- 2015 selected through purposive sampling. This study is a quantitative research with secondary data analyzed using simple regression model. The results of this study indicate that oil prices significantly influence the bankruptcy probability of oil and gas companies in Indonesia, Singapore, and Australia.
Pengaruh tingkat kekayaan dan tingkat ketergantungan daerah terhadap kinerja pemerintah daerah Primadiva, Parassela Pangestu; Rosdini, Dini; Mulyani, Sri
Jurnal Paradigma Ekonomika Vol. 16 No. 2 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i2.11999

Abstract

This research discusses level of wealth and level of central dependence on local governments in West Java Province within the fiscal year of 2018 and 2019. Performance was measured using the Sustainable Development Goals indicator. The population of the research was all local governments in West Java Province. The sampling technique used was saturated sampling method or census. The sample in this research were 27 district/city governments in West Java Province. Based on the results of SPSS statistical analysis with multiple linear regression, it can be concluded that the level of local wealth and the level of central dependence have a significant effect on the performance of local governments.  
Analisis Faktor-faktor yang Mempengaruhi Tingkat Kemandirian Keuangan Perguruan Tinggi Badan Layanan Umum Muhammad Luthfi Nurhadi; Dini Rosdini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.203

Abstract

Financial independence of Public Service Agency (BLU) higher education institutions is a condition where BLU higher education institutions no longer depend on the allocation of the State Budget and can optimize their resources to generate income to cover operational and capital expenditures to improve service quality. However, BLU in the education sector, the majority of which are higher education institutions, have a low level of financial independence compared to BLU in other sectors. This study aims to identify factors that influence the level of financial independence of BLU higher education institutions. This study uses secondary data in the form of financial reports of 25 BLU higher education institutions during the 2019-2023 period obtained through the Ministry of Finance's PPID page. The sampling method used is purposive sampling. This study uses quantitative research methods and multiple linear regression analysis methods. The results of the study show that the COVID-19 Pandemic, Organizational Size, and Asset Management have a significant positive effect on the Level of Financial Independence of BLU higher education institutions, while Organizational Age and Cash Optimization do not have a significant effect.
Mekanisme Pengenaan Sanksi Emiten, Perusahaan Publik, dan Profesi Penunjang Pasar Modal Sebagai Implementasi Good Corporate Govenance (Studi Kasus pada Kantor OJK Pusat) Dhimas Mohammad Kautsar; Rosdini , Dini
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.466

Abstract

The growth of investors in Indonesia during the 2020–2024 period shows a positive trend, yet it is not matched by adequate investment literacy, creating potential for misuse by financial service providers, issuers, public companies, and capital market supporting professionals through information violations. This study examines the role of the Financial Services Authority in enforcing Good Corporate Governance through administrative sanctions to maintain capital market stability. Using a qualitative method with a desk research approach and secondary data analysis (OJK regulations, company public reports, and written confirmations requested from OJK), as well as case studies of companies across various industries, the research reveals that OJK's progressive sanctions (from warnings to license revocations) are not yet fully effective. Technical constraints in the XBRL system, low literacy among new issuers, and inconsistencies in the sanctions database are among the inhibiting factors. Violations such as insider trading and delayed disclosure of information not only damage issuers' reputations (e.g., billions of rupiah in fines for PT X) but also threaten investor confidence. This study recommends integrating an automated warning system, enhancing OJK-BEI collaboration in risk-based technical training, and strengthening Internal Control Units (SPI) to mitigate asymmetric information. The research emphasizes that holistic enforcement of sanctions not only protects novice investors but also serves as a foundation for the macroeconomic stability of Indonesia's capital market.
The Role of ESG and Digitalization Driving Sustainable Agropreneurship in Emerging Market Aulia, Azwani; Sukmadilaga, Citra; Avianti, Ilya; Rosdini, Dini; Ghani, Erlane K.
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 1 (2026): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i1.673

Abstract

This study examines the determinants of Firm Valuein the global agricultural sector from 2017 to 2022 across 37 countries, focusing on the impact of Digital Adoption, Board Gender Diversity (BGD), Multiple Large Shareholders (MLS), and ESG performance. The research highlights the growing importance of sustainable practices and effective governance in agriculture, a sector that is increasingly influenced by market dynamics and environmental challenges. The study aims to understand how these factors contribute to FV, with a particular focus on the roles of governance and sustainability in enhancing corporate performance. The method employed is path analysis in AMOS, which allows for a thorough examination of the relationships among these variables. The results show that Digital Adoption significantly enhances FV by improving operational efficiency, facilitating sustainable practices, and aligning with market trends. Board Gender Diversity contributes to better decision-making and governance, thereby positively influencing FV. In contrast, the presence of MLS negatively affects FV due to governance inefficiencies associated with concentrated ownership. Moreover, strong ESG performance is found to enhance stakeholder relationships and mitigate risks, thereby boosting FV. The study also identifies a gap in the literature regarding the role of digital tools such as AI and blockchain in fostering digital adoption and sustainability. The novelty of this study lies in its cross-country analysis and its consideration of governance structures. The results underscore the significance of sustainable practices and governance in enhancing FV within the agricultural sector.
The influence of family ownership, family involvement, and founder generation on dividend policy: evidence from non-cyclical consumer family firms in Indonesia (2019–2023) Firdaus, Matteo; Rosdini, Dini; Kanti, Runita Arum
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.65730

Abstract

Family firms play a pivotal role in shaping Indonesia’s economic landscape, with their unique governance structures influencing key financial decisions such as dividend distribution. This study provides an in-depth examination of how family ownership, family involvement, and the generational status of the founder shape dividend policy among 24 non-cyclical consumer family firms listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Firm size and profitability are incorporated as control variables to ensure the robustness of the analysis. Employing panel data regression techniques, the study uncovers several notable findings. First, family ownership exerts a positive and statistically significant influence on dividend policy, suggesting that higher equity control by families encourages more generous dividend payouts to meet family income needs and signal financial health. Conversely, active family involvement in management and the continuation of leadership under the founder generation are both found to have negative and significant impacts, indicating a preference for profit retention to support internal growth and maintain control rather than distributing earnings. Among the control variables, profitability emerges as a strong positive determinant of dividend payouts, reflecting the firm’s capacity to return earnings to shareholders. In contrast, firm size does not demonstrate a significant effect, implying that scale alone does not dictate dividend behaviour in this context. These findings align with agency theory and signaling theory, illustrating that dividend policy in Indonesian family firms is a complex interplay of family control motives, generational leadership strategies, and operational performance. The study highlights that while family ownership encourages dividend distribution, direct family involvement and founder-led governance tend to prioritise long-term stability and strategic reinvestment over short-term payouts.
Green Innovation: A Meta-Analytic Exploration of Green Supply Chain and Knowledge Sharing Dynamics Dhani Heryanto Soegieharto; Dini Rosdini; Citra Sukmadilaga
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.142-160

Abstract

This study investigates the relationship between Green Supply Chain Management (GSCM) and Green Innovation (GI) through a meta-analysis of 24 peer-reviewed studies, addressing gaps in the literature by exploring their interconnectedness across various sectors. The findings reveal a significant positive correlation between GSCM and GI, emphasizing their role in enhancing operational efficiency, environmental sustainability, and competitiveness. A key contribution of this study is the novel integration of learning contexts into the analysis, an area previously underexplored. Furthermore, the research aligns its findings with global sustainability frameworks, such as the Global Reporting Initiative (GRI) and Dow Jones Sustainability Index (DJSI), highlighting the practical implications for environmental reporting, cost management, and risk mitigation. This study advances academic understanding and provides actionable insights for practitioners and policymakers, underscoring the transformative potential of GSCM and GI in driving sustainable innovation and achieving financial and environmental goals.
Peran Budaya dan Akulturasi Pada Information Sharing Dalam Aspek Akuntansi Keperilakuan Primayudia, Doddy; Rosdini, Dini; Sari, Prima Yusi
JURNAL MANAJEMEN MOTIVASI Vol 15 No 1 (2019): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.48 KB) | DOI: 10.29406/jmm.v15i1.1446

Abstract

Informasi berperan penting dalam membantu manajer untuk mengambil keputusan.Pada satu sisi, karyawan yang berperan sebagai agen pada teori keagenan akan senang dan bangga ketika melaporkan kesuksesan yang mereka raih kepada prinsipal mereka dalam mencapai kinerja yang telah ditetapkan. Di sisi lain, karyawan juga sering menutup-nutupi kesalahan yang mereka perbuat, terutama jika kinerja yang telah ditetapkan dari organisasi tidak dapat tercapai. Penelitian ini bertujuan untuk mempelajari pengaruh budaya dan akulturasi etnis keturunan Tionghoa dalam keiginannya untuk berbagi informasi dalam aspek keperilakuan, dan menjelaskan bagaimana budaya dan akulturasi tersebut mempengaruhi keinginan karyawan untuk berbagi informasi dalam aspek akuntansi keperilakuan.  Penelitian ini menggunakan metode eksperimendengan rancangan acak lengkap pola faktorial.Faktor pertama adalah tingkat akulturasi etnis keturunanan Tionghoa yang dibedakan menjadi dua kategori yaitu etnis keturunan Tionghoa  Sampel pada penelitian ini adalah etnis keturunan Tionghoa yang memiliki akulturasi rendah (TAR) dan etnis keturunan Tionghoa yang memiliki tingkat akulturasi tinggi akulturasi tinggi (TAT). Faktor kedua adalah keberadaan supervisor yang dibedakan pula pada dua katagori ada supervisor (AS) dan tidak ada supervisor (TAS). Hasil penelitian menujukkan bahwa  latar belakang budaya dan tingkat akulturasi etnis keturunan Tionghoa mempengaruhi keinginan seseorang dalam berbagi informasi,dan keberadaan supervisor tidak mempengaruhi keinginan seseorang dalam berbagi informasi.
The Role Of Critical Information On Self-Induced Competitiveness Rosdini, Dini; Ritchi, Hamzah
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.848 KB) | DOI: 10.20961/jab.v19i1.266

Abstract

Competence and expertise improvement of accounting students in the global era are inevitable. Competition, particularly among accountants accross countries has now become a phenomenon to face from domestic professionals’ view point. Yet, this recent regional dynamic appears to bring little awareness on accounting students. The current research aims to test the influence of vital Asean Economy Community competition information on the motivation of accounting students in the learning process through experiments oriented toward internal validity reinforcement. The sample obtained were 85 participants accounting students on their second year who had passed the course on Introduction to Accounting.The research aimed to find out how critical information, through motivation, was capable of providing resources and momentum to students as a control perception of their behavior to improve accounting or non-accounting competence. It was expected that the research could provide empirical evidence on accouting students’ motivation related to competition information in the framework of TPB. The results indicate that critical competition information could increase motivation and skills of accounting students. Specifically, the research is expected to contribute in competence-based curriculum development through motivational aspect of competition information and can give suggestions to lecturers of accounting study program on factors affecting the motivation of accounting students in preparing for challenging working world. Peningkatan kompetensi dan keahlian mahasiswa akuntansi di era globalisasi saat ini merupakan suatu keniscayaan yang tidak dapat dielakkan dan harus dilakukan. Saat ini kompetisi khususnya dengan para akuntan dari negara lain sudah menjadi fenomena yang dihadapi. Namun, fakta mengenai kompetisi ini bisa saja belum disadari sepenuhnya oleh para mahasiswa akuntansi. Penelitian ini bertujuan untuk menguji pengaruh informasi kompetisi vital Masyarakat Ekonomi Asean (MEA) terhadap motivasi mahasiswa akuntansi dalam proses belajar melalui metode eksperimen yang berorientasi pada penguatan validitas internal. Sampel dalam penelitian ini adalah 85 partisipan mahasiswa akuntansi tahun kedua dan telah lulus mata kuliah Pengantar Akuntansi. Penelitian ini juga mencoba melihat bagaimana informasi kritikal, melalui motivasi, mampu menyediakan sumberdaya dan daya gerak bagi mahasiswa sebagai wujud persepsi kendali keperilakuan mereka, untuk meningkatkan kompetensi akuntansi dan non akuntansi mereka. Penelitian ini berkontribusi dalam memberikan bukti empiris mengenai motivasi mahasiswa akuntansi dikaitkan dengan informasi kompetisi yang mereka terima dalam kerangka Theory of Planned Behavior (TPB). Hasil penelitian ini menunjukkan bahwa informasi kompetisi kritikal dapat meningkatkan motivasi dan keahlian akuntansi para mahasiswa. Penelitian ini secara khusus diharapkan memberikan kontribusi dalam penyusunan kurikulum berbasis kompetensi dengan mempertimbangkan aspek motivasi terkait informasi kompetisi ini dan memberikan masukan kepada seluruh pendidik di perguruan tinggi khususnya program studi akuntansi mengenai faktor yang dapat memengaruhi motivasi mahasiswa akuntansi dalam proses belajar dan mempersiapkan diri di dunia kerja yang penuh tantangan.
Co-Authors Abd. Akram H Aria Farah Mita Aulia, Azwani Avianti, Ilya Bayu Ramadhan Cahya Irawady Citra Sukmadilaga Dhani Heryanto Soegieharto Dhimas Mohammad Kautsar Dyah Setyaningrum Ersa Tri Wahyuni Faoziah Ulfah Fatmawati Firdaus, Matteo Ghani, Erlane K. Hamzah Ritchi Harsono, Khaerunisa Husna, Tsabita Pharama Indri Yuliafitri Indri Yuliafitri Kasriani Kasriani Khalifah Syafitri Melinda Rahman Muhammad Luthfi Nurhadi Nanny Dewi Tanzil Nautika*, Rahardi Gita Nautika, Rahardi Gita Novy Fajriati Prima Yusi Sari Primadiva, Parassela Pangestu Primayudia, Doddy Putra, Rheza Chandra Rahardi Gita Nautika Ramadhan, Bayu Rheza Chandra Putra Runita Arum Kanti Setyawan, Wisnu Shafira Hanum Putri Jauhari Sri Mulyani Tetet Fitrijanti Tettet Fitrijanti Yuli Ariyadi