Article Per Year (5 Year)
p-Index From 2021 - 2026
9.87
P-Index
This Author published in this journals
All Journal Binus Business Review Journal of Accounting Science Jurnal SOLMA Technomedia Journal Owner : Riset dan Jurnal Akuntansi Media Mahardhika International Journal of Supply Chain Management Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Value: Jurnal Manajemen dan Akuntansi Progress: Jurnal Pendidikan, Akuntansi dan Keuangan POINT Jurnal ABDINUS : Jurnal Pengabdian Nusantara Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal EK dan BI Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Revenue : Jurnal Ilmiah Akuntansi Khazanah Intelektual Journal of Economics and Business UBS JPM: JURNAL PENGABDIAN MASYARAKAT ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Akuntansi dan Keuangan Jurnal Sistem Informasi Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Disclosure: Journal of Accounting and Finance Parta: Jurnal Pengabdian Kepada Masyarakat Akuntansi'45 JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Majalah Ilmiah Cahaya Ilmu Journal of Trends Economics and Accounting Research JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Al-Ijtima: Jurnal Pengabdian Kepada Masyarakat Pastabiq : Jurnal Pengabdian Kepada Masyarakat National Conference on Applied Business, Education & Technology (NCABET) Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Journal of Social Science Utilizing Technology Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Maneggio Journal of Social Science Utilizing Technology Asian Journal of Management, Entrepreneurship and Social Science JIMAD : Jurnal Ilmiah Multidisiplin Al-Ijtimā: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada MASyarakat (J-PMAS) JIMEKA Maneggio
Susilo, Dwi Ermayanti
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

Published : 81 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 81 Documents
Search

 4   5   6   7   8 
Pengaruh Financial Stability, Financial Target, Dan Capability Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Sektor Perbankan Yang Terdaftar Di BEI Periode 2020-2023 Fernanda, Regita Emma; Susilo, Dwi Ermayanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1944

Abstract

Laporan keuangan merupakan alat penting bagi organisasi bisnis untuk mengkomunikasikan performa dan kondisi keuangannya kepada para pemangku kepentingan. Meskipun laporan keuangan yang transparan dapat membangun kepercayaan, namun terdapat risiko terjadinya manipulasi yang dapat merusak integritasnya. Penelitian ini bertujuan untuk menganalisis pengaruh financial stability, financial target, dan capability terhadap kecurangan laporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Hasil penelitian menunjukkan bahwa financial target yang diproksikan dengan ROA dan capability yang diproksikan dengan perubahan direksi berpengaruh signifikan terhadap kecurangan laporan keuangan, sedangkan financial stability yang diproksikan dengan CAR tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa tekanan untuk mencapai target profitabilitas yang tinggi dan perubahan dalam jajaran direksi dapat mendorong manajemen untuk melakukan kecurangan dalam pelaporan keuangan. Implikasi dari hasil penelitian ini adalah perlunya manajemen perusahaan perbankan untuk menyeimbangkan antara pertumbuhan bisnis dan integritas laporan keuangan, serta memperkuat sistem pengendalian internal dan tata kelola perusahaan yang baik.
SOSIALISASI KESADARAN PAJAK SEJAK DINI PADA PENDIDIKAN DASAR DI KECAMATAN JOGOROTO JOMBANG Dwi Ermayanti Susilo
Jurnal Pengabdian kepada Masyarakat (J-PMas) Vol. 2 No. 1 (2023): Jurnal Pengabdian kepada MASyarakat (J-PMas)
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/j-pmas.v2i1.59

Abstract

Speaking Tax is a program used to build awareness of the important role of tax in the development sector. This activity aims to provide an introduction to taxes to early childhood because they are the nation's younger generation and they also have to know taxes well. This socialization was carried out due to a lack of introduction about tax awareness to students and basic knowledge in tax education. From this problem, the purpose of this service is to determine the level of tax awareness at an early age for students and to determine the level of knowledge in tax education for students.
Analyzing Profitability, Firm Size, and Capital Structure’s Impact on Firm Value Elisa Dwi Handini; Dwi Ermayanti Susilo
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1953

Abstract

General Background: Firm value is a crucial indicator of corporate performance, influenced by profitability, firm size, and capital structure. Understanding these relationships is essential in financial research, particularly in the food and beverage (F&B) sector. Specific Background: Previous studies on Indonesia Stock Exchange (IDX)-listed F&B firms (2021–2023) provide inconsistent findings regarding the effects of profitability and firm size on firm value, with capital structure serving as a potential mediating factor. Knowledge Gap: While some research suggests a direct impact of profitability and firm size on firm value, others argue that these relationships are indirect or insignificant, indicating a need for further investigation. Aims: This study analyzes the influence of profitability and firm size on firm value, considering capital structure as an intervening variable. Methods: A quantitative approach was applied, analyzing data from 17 IDX-listed F&B firms using statistical techniques such as path analysis, classical assumption tests, and hypothesis testing. Results: Profitability and firm size do not significantly affect firm value directly; however, capital structure mediates their influence. Novelty: This study clarifies the mediating role of capital structure in firm value determination, addressing inconsistencies in previous research. Implications: The findings suggest that F&B firms should strategically manage their capital structure to enhance firm value, rather than relying solely on profitability or scale.
The Influence of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements of KSP Sena Group East Java Shalshabilla, Imelia; Dwi Ermayanti Susilo
Asian Journal of Management, Entrepreneurship and Social Science Vol. 5 No. 01 (2025): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of internal control systems and accounting information systems on the quality of financial statements of the Sena Group Savings and Loan Cooperative in East Java. This study holds an important position in the literature as it fills the gap in research regarding the relationship between the two variables, particularly in the cooperative sector, which often lacks the provision of modern information technology compared to other sectors. The method used is quantitative, with a population of 95 employees involved in financial report management. The sampling technique used is saturated sampling. Data was collected through questionnaires and analyzed using SPSS 25 software. The results of this study show that the internal control system has a positive but insignificant effect on the quality of financial statements, with a significance value of 0.489 > 0.05. Meanwhile, the accounting information system has a significant positive effect on the quality of financial statements, with a significance value of 0.000 < 0.05.
Crisis Management Strategies to Overcome Market Disruption in the Digital Age Sumarno, Sumarno; Sartono , Sawal; Purnama, Kusna Djati; Revinzky, Muhammad Aqshel; Susilo, Dwi Ermayanti; Jumroni, Jumroni
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/sztecd60

Abstract

This study aims to analyze the implementation of crisis management strategies in the digital age with a focus on the role of technology in helping companies deal with market disruptions and maintain business sustainability. This study uses a qualitative approach by conducting in-depth interviews with 10 respondents from various business sectors, including retail, MSMEs, and services. The results showed that proactive strategies, such as business model innovation and product diversification, as well as responsive strategies, such as organizational restructuring and digital communications, played an important role in dealing with the crisis. Digital technologies, such as cloud computing, social media, and big data analytics, are proving to be key elements supporting the effectiveness of crisis management, although some companies face constraints such as infrastructure limitations, employee resistance, and a lack of digital expertise. In addition, Adaptive Leadership and cross-divisional collaboration are important factors that determine success. This research contributes to the development of crisis management strategies that are more effective and relevant in the digital age, especially to increase the competitiveness and resilience of companies to market disruption.
Pengaruh CSR dan Struktur Modal Terhadap Nilai Perusahaan dengan Firm Size Sebagai Variabel Moderasi Rahmawati, Heni; Susilo, Dwi Ermayanti
Journal of Business and Economics Research (JBE) Vol 6 No 1 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i1.6489

Abstract

This study examines the influence of Corporate Social Responsibility and capital structure on firm value, with firm size as a moderating variable. This study focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. A descriptive quantitative approach was used with the purposive sampling method. The collection of secondary data obtained from financial reports with a sample of 41 companies in the energy sector. Data analysis was conducted using SPSS version 25.0. The analysis results show that Corporate Social Responsibility has a significant impact on company value with a p-value of 0.042 < 0.050, thus the hypothesis is accepted. Capital structure also has a significant impact with a p-value of 0.036 < 0.050, thus the hypothesis is accepted. The interaction of Corporate Social Responsibility with firm size shows a significant impact with a p-value of 0.043 < 0.050, thus the hypothesis is accepted, with firm size as a moderating variable strengthening the relationship between Corporate Social Responsibility and company value. Similarly, the interaction of capital structure with firm size with a p-value of 0.038 < 0.050, thus the hypothesis is accepted, with firm size as a moderating variable strengthening the relationship between capital structure and company value. These findings indicate that although Corporate Social Responsibility and capital structure are important in enhancing company value, their effectiveness can be influenced by firm size. In the context of the energy sector, large companies face higher expectations regarding Corporate Social Responsibility and complex capital structure management, which can reduce its positive impact on company value. This research provides important implications for energy company management strategies in optimizing Corporate Social Responsibility, capital structure, and considering company size in strategic planning. In the context of the energy sector, large companies face higher expectations regarding Corporate Social Responsibility and complex capital structure management, which can reduce its positive impact on company value. This research provides important implications for energy company management strategies in optimizing Corporate Social Responsibility, capital structure, and considering firm size in strategic planning.
Pengaruh Profitabilitas, Likuiditas Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2020 2022) Habsari, Vivi Nusita; Susilo, Dwi Ermayanti
Jurnal Ilmiah Global Education Vol. 5 No. 2 (2024): JURNAL ILMIAH GLOBAL EDUCATION, Volume 5 Nomor 2, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v5i2.2844

Abstract

This research was conducted to determine the influence of profitability,liquidity and company growth on company value in manufacturingcompanies in the food and beverage sector on the IDX for the 2020-2022period. The research design uses quantitative methods with time seriesdata for 2020-2022. The data analysis technique used is multiple linearregression analysis. The data source for this research comes from 26 foodand beverage sector manufacturing companies on the Indonesia StockExchange (BEI). The sampling technique in this research was purposivesampling method, data was obtained from 25 companies. The researchresults show that Profitability has an effect on Company Value, Liquidityhas an effect on Company Value, and Company Growth has no effect onCompany Value.
Pengaruh Corporate Social Responsibility, Profitabilitas, Beban Pajak Tangguhan Terhadap Manajemen Laba Susilo, Dwi Ermayanti; Chasanah, Ina Nikmatul; Hasan, Imam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2607

Abstract

This research was conducted to determine the influence of Corporate Social Responsibility, Profitability, Deferred Tax Burden on Profit Management. Deferred tax assets arise if the time difference causes a positive correction so that the tax burden according to accounting is smaller than the tax burden according to tax regulations. Meanwhile, according to the Statement of Financial Accounting Standards (PSAK) No. 46 Revised 2017, deferred tax assets are the amount of income tax recoverable in the future period as a result of temporary differences that may be deducted and remaining loss compensation. Companies always try to reduce the amount of taxable profit with the aim of keeping tax payments low. The research uses quantitative methods with time series data for 2019-2022. The data analysis technique used is multiple linear regression analysis. The source of research data comes from 16 companies in the Automotive Sub Sector on the Indonesia Stock Exchange (BEI). The sampling technique in this research was purposive sampling method, data was obtained from 16 companies. The research results show that Corporate Social Responsibility (CSR) has an effect on Profit Management. Return On Assets (ROA) influences Profit Management. Deferred Tax Expenses affect Profit Management
Pengaruh Intellectual Capital, Corporate Social Responsibility, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Kavita Sapna Previdayana; Dwi Ermayanti Susilo
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i4.345

Abstract

Pemegang saham atau investor dapat meningkatkan nilai perusahaan dengan mengharapkan kinerja perusahaan lebih terjamin yang dapat dilihat dari sumber daya manusia, tingkat hutang, tingkat profit maupun kompetitif bagi perusahaan. Tujuan penelitian ini untuk menguji pengaruh Intellectual Capital, Corporate Social Responsibility, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia dengan periode 2018 hingga 2021. Penelitian ini menggunakan teknik pengambilan sampel dengan metode purposive sampling, sehingga data yang digunakan 11 perusahaan pada sektor food and baverage sebagai populasi penelitian dan menggunakan metode analisis data dengan alat bantu aplikasi SPSS 29 untuk menganalisis regresi berganda. Hasil penelitian menunjukan bahwa perusahaan dapat dijelaskan oleh variabel Intellectual Capital (VAIC), Corporate Social Responsibility (CSRDI), Profitabilitas (ROE), Dan Ukuran Perusahaan (SIZE) sebesar 59,2 % sedangkan sisanya sebesar 40,8 % dijelaskan oleh variabel lain diluar model. Berdasarkan hasil uji hipotesis yang menunjukan bahwa Intellectual Capital (VAIC) dan Corporate Social Responsibility (CSRDI) berpengaruh signifikan , sedangkan Profitabilitas (ROE) dan Ukuran Perusahaan (SIZE) tidak berpengaruh signifikan terhadap nilai perusahaan (PBV).
Pengaruh Artificial Intelligence (AI) dan Digitalisasi Terhadap Pemahaman Mahasiswa Akuntansi Tentang Laporan Keuangan Cahyani, Dini Nur; Susilo, Dwi Ermayanti
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7396

Abstract

This study examines the impact of Artificial Intelligence and digitalization on accounting students' understanding of financial statements. The rapid development of information technology, particularly Artificial Intelligence and digitalization, has changed the paradigm in the field of accounting. The application of this technology not only affects business practices but also has significant implications for accounting education, especially in the process of learning financial statement preparation. The aim of this research is to determine how Artificial Intelligence and digitalization affect accounting students' understanding of financial statements. The focus of this research lies on understanding the structure of financial statements, data analysis, and the ability to integrate technology into the preparation process. This research adopts a quantitative approach, using multiple linear regression analysis as the analytical tool, with data collected through questionnaires distributed to accounting students from the 2021 and 2022 cohorts using random sampling techniques. The results of the multiple regression analysis show that Artificial Intelligence (X1) has a significance value of 0.726 (> 0.05), indicating that Artificial Intelligence does not have a significant partial effect on accounting students' understanding of financial statements. On the other hand, the digitalization variable (X2) has a significance value of 0.000 (< 0.05), indicating that digitalization has a significant impact on students' understanding of financial statements. Therefore, it can be concluded that only digitalization has a significant partial effect in this model. it is expected to provide insights into students' readiness to face the challenges of digitalization and can be used to assess and develop a technology-based accounting curriculum. This study also contributes to educational institutions by aligning learning materials with the increasing digital demands in the professional world.
Co-Authors Ahmad Bihar Isyqi AHMAD KAMALUDIN Alfiadin, Ardian Alifian, Daud Amalia Hapsari, Farasandya Amilia Dwi Suryani Amirotul Roifah Anik Ratnawati Anis Nuril Rahmania Aprilia, Dita Aprilia, Nazila Alidiyah Ardian Alfiadin Ardian Alfiadin Ardiansyah, Tedy Ari Riswanto, Ari Arianti, Echa Junia ATIK HIDAYATI Ayni Bilqis Hanifah Aziza, Allisa Laily Balqi Chesta Adabi Bella Khoirun Bennany, Salma Bimmo Dwi Baskoro Cahyani, Dini Nur Chasanah, Ina Nikmatul Cindy Leo Rensha Corrina Dian Dea Shafira Dedi Putra Dinata, Mario Surya Dinda Permatasari Dwi Maya Anggraeni Dyah Ayu Purwaning Tyas Edy Suhartono Eko Wicaksono Elisa Dwi Handini Elma Oktavianawati Emy Silvia Putri Endang Muryani Erika Dwi Fadila, Ririn Nur Fahmadya, Elok Kunzita Fannia Yuke Adetiya Faurani Santi Singagerda Febrianti, Rindi Antika Fenti Arum Farantika Fernanda, Regita Emma Habsari, Vivi Nusita Hasan, Imam Hendrawan, Suluh Agus Herry Purnomo Herry Purnomo Imelia Shalshabilla Ina Nikmatul Chasanah Ina Nikmatul Chasanah Ina Nikmatul Chasanah Jumroni Jumroni Jumroni, Jumroni Kavita Sapna Previdayana Kusna Djati Purnama LISA AYUNI Liya Rizkiyah Maghfiroh, Vadiani Mahendri, Wisnu Mahmud, M. Bahrudin Makhsunnah, Cindy Eka Maratus Sholihah, Maratus Marsinem Maulana, Achmad Alfan Maulidyah, Mia Nur Mochammad Karim Amrulloh Moh. Usman Rusli Mohamad Pebyanto Mufidah, Ferani Muhammad Aqshel Revinzky Muprihan thaib Muryani, Endang NAZULA NUUR AZIZAH Nisa, Adawiya Zahrotun Noer Soetjipto Nofia Erinda Kusumastuti Novita, Della Nunik Nunik Nur, Imada Pramiana, Omi Pristiwantiyasih Purba, Darwin Marasi Putri Dwi Ariska R Rosmawati Rahmawati, Heni Rani Neng Sekarwati Rendra Bagas Pandu Cahyanto Rendy Ainur Rachmawan Ristayanti Seftyananta Rohmatul Alysa Rohmatulloh Wahyu Pradana Roifah, Amirotul Rusmawan, Teddy Saipul Al Sukri Samsul Hadi Samsul Hadi Sapna Previdayana, Kavita Sartono , Sawal Sawal Sartono Sefti Cahyani Triwulandari Sekarsari, Wida Dwi Septilia, Nike Gadis Shalshabilla, Imelia Sofyamitha, Rachel Nayna Sri Sandyawati, Novi Sugeng Suprapto Sugiyanti, Dedek Suhartono, Edy Sukmawati, Nabila Dwi Sulistyawati, Iin Suluh Agus Hendrawan Sumarno . Sumarno Sumarno Suprapto, Sugeng Supriyadi, Andhi Syafrida Hafni Sahir Talitha Zaidah Azmi Talitha Zaidah Azmi Unnisa', Mutiara Annafi' Venda Nur Afandi Vivi Nusita Habsari Waradityas, Selvi Agustin Yahya Wahyu Yudhasamara, Shima Pungkas Yulia Febrianti