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All Journal Jurnal Ekonomi AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan Account : Jurnal Akuntansi, Keuangan dan Perbankan MANAJEMEN DEWANTARA JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Yumary: Jurnal Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal Paradigma Akuntansi JURNAL ECONOMINA e-Jurnal Apresiasi Ekonomi International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Journal of Innovation and Community Engagement
Rousilita Suhendah
Department Of Business Accounting, Universitas Tarumanagara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Simple Financial Management Education with Lamikro for Cake and Pastry Business Rousilita Suhendah; Christin Angelia; Clara Felixa Tridian
Journal of Innovation and Community Engagement Vol. 6 No. 2 (2025)
Publisher : Faculty of Smart Technology and Engineering, Universitas Kristen Maranatha, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/ice.v6i2.11076

Abstract

Education on simple financial management using the Lamikro application carried out by the community service team with Marife Cake & Pastry as a partner aims to provide an understanding of the need to separate business and personal financial management. This training also provided education on the technical use of the Lamikro application in preparing profit and loss reports and balance sheets since this application is easy to understand for everyone. Marife Cake and Pastry, located in the Bekasi area, has difficulty managing finances. The partners of this community service program still mixed business and personal finances and had not been calculating the profit or income from the business they have been pursuing so far. The owners of this micro, small, and medium business did not yet have a good understanding of financial management and financial reporting. Marife Cake and Pastry managed its finances traditionally, not separating business finances from personal finances. As a result, this business had difficulty determining the actual business profit. To overcome this, the community service team provided training on simple financial management using the Lamikro application. This educational activity was in the form of training on managing MSME business finance and using the Lamikro application to record every financial transaction. After following the training, Marife Cake and Pastry can utilize the Lamikro application to create financial reports and manage business and personal finances separately. The owner also gains insight into the assets owned by his business.
Pengaruh Beban Pajak Tangguhan, Leverage, dan Manajemen Laba Terhadap Penghindaran Pajak dengan Moderasi Komisaris Independen pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2021-2024 Muhammad Adrian; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.10799

Abstract

This study aims to examine the influence of deferred tax expense, leverage, and earnings management on tax avoidance, with independent commissioners as a moderating variable. The research focuses on property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using the purposive sampling method, a sample of 31 companies was obtained, totaling 124 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM), processed through EViews 12 software. The results indicate that leverage has a significant positive effect on tax avoidance, while earnings management has a significant negative effect. Meanwhile, deferred tax expense has no effect on tax avoidance. Regarding the moderating role, the test results show that independent commissioners are unable to moderate the influence of deferred tax expense, leverage, or earnings management on tax avoidance. This suggests that the internal oversight function through the proportion of independent commissioners has not yet provided a significant impact on corporate tax policies in this sector.
Reaksi Pasar Modal Indonesia terhadap Peresmian Danantara pada Saham Perusahaan Indeks IDX BUMN20 di Bursa Efek Indonesia Nadhea Hasna Annisa; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.10812

Abstract

The objective of this study is to examine whether significant differences exist in abnormal returns, trading volume activity, and trading frequency of firms included in the IDX BUMN20 Index on the Indonesia Stock Exchange before and after the inauguration of Danantara. The research employs secondary data derived from IDX BUMN20 constituent firms, covering a three-day window prior to and a three-day window following the event. The sample was selected using purposive sampling, yielding a total of 20 firms. Data analysis was conducted using EViews version 12. The empirical results indicate that there are no statistically significant differences in abnormal returns, trading volume activity, or trading frequency in the periods before and after the inauguration of Danantara.
Analisis Pengaruh Pengukuran Potensi Kebangkrutan Metode Altman Z-Score, Zmijewski X-Score dan Springate S-Score Terhadap Harga Saham pada Perusahaan Subsektor Media dan Hiburan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Kurnia Sari Dewi; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.10820

Abstract

This study aims to examine the effect of bankruptcy potential measurement methods namely the Altman Z-Score, Zmijewski X-Score, and Springate S-Score on stock prices. The study utilizes secondary data obtained from media and entertainment subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research sample was selected using a purposive sampling method, comprising 12 companies with a total of 48 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM), processed using EViews 12 software. The results indicate that the Altman Z-Score has no effect on stock prices, the Zmijewski X-Score does not have a significant positive effect on stock prices, while the Springate S-Score has a significant positive effect on stock prices. These findings suggest that the Altman Z-Score and Zmijewski X-Score are less relevant in predicting market reactions to a company’s fundamental conditions.
The Role of Algorithmic Management in HR Practices and Ethical Challenges Ryan Firdiansyah Suryawan; Muhammad Yusuf; Rousilita Suhendah; Nandan Lima Krisna; Karnawi Kamar
Studi Ilmu Manajemen dan Organisasi Vol 6 No 3 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i3.4642

Abstract

Purpose: This study aims to systematically explore the development of algorithmic management in HR practices, focusing on emerging ethical challenges. Methodology/approach: Using a Systematic Literature Review (SLR), this study analyzes findings from the past five years on the use of algorithms in managerial decision-making and their impact on workers' rights, justice, and welfare. Results/findings: While algorithms bring efficiency, they present significant ethical, social, and legal challenges. Organizations must balance technological efficiency with principles of fairness, transparency, and privacy protection. A collaborative approach between humans and technology, coupled with strict regulation, is essential. Conclusions: Algorithmic management in HR boosts efficiency but raises ethical concerns about fairness and transparency. Its success depends on creating accountable systems that balance technology with human values. Researchers advocate for human-technology collaboration, with algorithms as tools, not substitutes for human decision-making, and the integration of "responsible and explainable AI" to foster fairness and inclusivity. Limitations: The study’s focus on references from developed countries limits its applicability to developing countries like Indonesia. Additionally, most of the literature is conceptual and lacks long-term data. Contribution: The study suggests exploring contextual and participatory case studies across sectors and regions, along with both quantitative and qualitative research on algorithms’ impact on job satisfaction and employee rights. Further research on the role of national and international regulations is required.
ANALYSIS OF THE EFFECT OF ACCOUNTING UNDERSTANDING, ACCOUNTING INFORMATION SYSTEMS, AND ORGANIZATIONAL CULTURE ON THE QUALITY OF MSME FINANCIAL REPORTS Florencia Irena Lawita; Rousilita Suhendah
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1012

Abstract

This study aims to examine the influence of accounting knowledge, accounting information systems, and organizational culture on the quality of financial statements in Micro, Small, and Medium Enterprises (MSMEs). The background of this study is based on the importance of quality financial statements as a basis for decision making and a form of accountability in MSME financial management. The research method used is a quantitative approach with data collection through the distribution of questionnaires to MSME actors in Indonesia. The collected data was then analyzed using multiple linear regression techniques to see the relationship and influence between variables. The results show that accounting knowledge has a significant effect on financial statements. Similarly, accounting information systems have a significant influence on improving the quality of financial statements. In addition, organizational culture also has a significant impact on the quality of MSME financial statements. These findings emphasize the importance of improving the competence of MSME actors in the field of accounting, implementing appropriate accounting systems, and establishing an organizational culture that upholds integrity and accountability. Further research is recommended to add other relevant variables and use mixed methods for more comprehensive results.
Determining Firm Value: Profitability, Leverage, and Ownership in LQ45 (2020–2024) Tangguh Bakit Prastyawan; Rousilita Suhendah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5009

Abstract

Purpose: This research aims to determine the the influence of profitability, leverage, managerial ownership, institutional ownership, and foreign ownership on the firm value of companies listed in the LQ45 index during the period 2020–2024. Methodology/approach: This research is a quantitative research with a descriptive approach. The sample was selected using the purposive sampling method and valid data were 19 companies. The data processing technique used multiple regression analysis assisted by EViews software version 12. Results/findings: The results obtained from this study are that profitability has no effect on company value, leverage has a significant negative effect on company value, managerial ownership and institutional ownership have a significant positive effect on company value, foreign ownership has no effect on company value. Conclusions: Profitability has no effect on firm value (H1 rejected), leverage has a negative effect on firm value (H2 accepted), managerial ownership has a positive effect on firm value (H3 accepted), institutional ownership has a positive effect on firm value (H4 accepted) and foreign ownership has no effect on firm value (H5 rejected). Limitations: This study is limited by the use of secondary data that is not always complete, the 2020–2024 time period which was affected by the COVID-19 pandemic, limited independent variables, and does not include qualitative factors such as management quality and corporate governance. Contribution: This research can be used as a reference for further research, especially research that discusses the determination of firm value.
ESG and KBV Integration for Sustainable Value Creation: A Systematic Literature Review Rousilita Suhendah; Elsa Imelda; Ivan Kanel; Arifuddin Arifuddin; Asri Usman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6604

Abstract

Purpose: This study examines how Environmental, Social, and Governance (ESG) criteria integrate with the Knowledge-Based View (KBV) within strategic knowledge management to generate sustainable value and competitive advantage. Research Methodology: A Systematic Literature Review (SLR) was conducted using a structured PRISMA-based protocol to identify and select relevant scientific articles. The selected studies were analyzed using thematic and narrative approaches to explore conceptual developments, empirical findings and research gaps. Results: The findings reveal that ESG has evolved from a non-financial reporting mechanism to a strategic information system embedded in organizational knowledge processes. The results indicate diverse relationships between ESG practices and corporate performance, while highlighting key challenges, such as greenwashing, reporting inconsistencies, and limitations of global standards. ESG is a knowledge-intensive process that involves knowledge creation, retention, and dissemination. Conclusions: This study demonstrates that the KBV framework effectively explains ESG’s role of ESG in fostering sustainable value creation and long-term competitive advantage through strategic knowledge integration. Limitations: This study is limited to published academic literature included in the SLR process, which may exclude relevant gray literature or emerging industry practices and findings. Additionally, the findings depend on the scope and quality of the selected studies, which may affect generalizability. Contributions: This study integrates ESG and KBV into a unified analytical framework within strategic knowledge management. It advances theoretical understanding by positioning ESG as a knowledge-based strategic resource and provides direction for future research on sustainable value creation and organizational performance.
ESG Disclosure and Capital Structure in Explaining the Value of Renewable Energy-Oriented Energy Companies Alfina Damayanti; Rousilita Suhendah
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2924

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and capital structure on firm value in renewable energy-oriented companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Secondary data were obtained from financial, annual, and sustainability reports. Using purposive sampling, 34 observations from 7 companies were analyzed through panel data regression with EViews 12. The results show that ESG disclosure has a negative and significant effect on firm value, while capital structure has no significant effect. This study contributes to the ESG literature in Indonesia’s renewable energy sector and underscores the importance of improving ESG implementation and disclosure transparency to enhance investor confidence and support sustainable firm value
PENGARUH ENVIRONMENTAL SOSIAL GOVERNANCE DISCLOSURE DAN INTELLECTUAL CAPITAL TERHADAP PROFITABILITY (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Septi Lillahsari Sulistyorini; Rousilita Suhendah
MANAJEMEN DEWANTARA Vol 10 No 3 (2026): MANAJEMEN DEWANTARA (Online First)
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i3.23040

Abstract

The aim of this research is to analyze how the influence of Environmental, Social, Governance (ESG) Disclosure and Intellectual Capital (IC) influences the increase profitability the data used in this study is secondary data from manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2022-2024. The sample was selected using the random sampling method purposive sampling and the data obtained amounted to 36 companies. The data was processed using software Eviews version 13. The results obtained from this study are Environmental, Social, Governance (ESG) Disclosure does not have a significant effect on profitability However Intellectual Capital (IC)has a significant impact on profitability. The implications of these findings suggest that manufacturing companies need to focus more on managing Intellectual Capital as a key driver of profitability, as well as re-evaluating ESG disclosure strategies to ensure they have a tangible impact on the company's financial performance.
Co-Authors Adrian, Muhammad Alfina Damayanti Alifah M. Anwar Andrew Yonanda Angelina Angelina Arifuddin Arifuddin Arya Hadi Dharmawan Asri Usman Beddu Tang Chandra, Nadya Aurelia Christin Angelia Clara Felixa Tridian Daryatno, Andreas Bambang Davina Christophia Angelica Debra, Jane Dinara Dosen Drajat Martianto Elsa Imelda Fanny Andriani Setiawan Florencia Irena Lawita Gede Andhika Widdharma Putra Goh , Erica Hamsiah Hamsiah Hartono Gunarso Hasna Annisa, Nadhea Hendrata, Fiorensa Jasmine Heni , Heni Irene Kim Lie Ivan Kanel Jennifer , Jennifer Jessica Aurelia Winoto Johan Johan Karnawi Kamar Karnawi Kamar, Karnawi Kartika Sukmaningtyas Krisna, Nandan Lima Kurnia Sari Dewi Lie, irene kim Muhammad Adrian Muhammad Yusuf Muhammad Yusuf Nadhea Hasna Annisa Nandan Lima Krisna Nikita Stevansyah Oktavia, Erika Prastyawan, Tangguh Bakit Priscilia Christie Lee R. Sapto Hendri Boedi Soesatyo Rico Ricardo Rini Tri Hastuti Ryan Firdiansyah Suryawan Sari Dewi, Kurnia Septi Lillahsari Sulistyorini Seraphine, Adeline Sophia , Natasya Yohana Stevansyah, Nikita suryawan, ryan firdiansyah Susanna Ndraha Syahrul Syahrul Tangguh Bakit Prastyawan Thalia, Madeline