Article Per Year (5 Year)
p-Index From 2021 - 2026
13.569
P-Index
This Author published in this journals
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 Journal of Economics and Business UBS Yumary: Jurnal Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal Paradigma Akuntansi Jurnal Impresi Indonesia Golden Ratio of Finance Management JURNAL ECONOMINA Inkubis: Jurnal Ekonomi dan Bisnis Journal Research of Social Science, Economics, and Management e-Jurnal Apresiasi Ekonomi International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 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 Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 110 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 110 Documents
Search

 7   8   9   10   11 
The Influence of Perceived Ease of Use, Perceived Security, Perceived Behavioral Control, and Behavioral Nudges on Digital Payment Adoption in Jakarta Elsa Imelda; Rousilita Suhendah; Ivan Kanel; Sri Sundari; Kartini Kartini
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.282

Abstract

Background: Indonesia’s expanding digital-payment ecosystem has increased the availability of e-wallets, mobile banking, and QRIS, yet adoption remains shaped by users’ assessments of convenience, safety, capability, and provider-led prompts. Objective: This study investigates how perceived ease of use, perceived security, perceived behavioral control, and behavioral nudges relate to digital payment adoption among users in Jakarta. Methods: A quantitative cross-sectional survey was administered to 249 eligible digital-payment users selected through purposive sampling. The model was estimated using PLS-SEM in SmartPLS 4. Results: All proposed relationships were positive and statistically significant: perceived ease of use (β = 0.312, p < .001), perceived security (β = 0.276, p < .001), perceived behavioral control (β = 0.298, p < .001), and behavioral nudges (β = 0.214, p = .001). The predictors jointly explained 87.4% of the variance in adoption. Conclusion: Adoption in Jakarta is associated with both technology evaluations and behavioral conditions. Providers should make services intuitive, communicate security safeguards clearly, strengthen users’ confidence, and apply transparent, non-coercive nudges.
A Phenomenological Study of Fruit Pricing in Jakarta in the Context of a Harmonious Balance of Interests Among Suppliers, Vendors, and Buyers Rousilita Suhendah; Ivan Kanel; Elsa Imelda; Darwis said; Syarifuddin
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/t69ke090

Abstract

Pricing practices in traditional markets are often understood from economic perspectives that emphasize cost calculations, market mechanisms, and profit maximization. However, everyday trading activities demonstrate that pricing decisions are also influenced by social relationships, moral considerations, and the sustainability of interactions among economic actors. This study aimed to explore the meaning of pricing experiences among papaya traders in Jakarta and to understand how prices function as a mechanism for balancing the interests of suppliers, traders, and buyers. This study employed a qualitative approach using Husserl’s transcendental phenomenological method. Data were collected through in-depth interviews with five purposively selected papaya traders in West Jakarta who had direct experience in determining selling prices. The data were analyzed using phenomenological stages, including noema, epoche, noesis, intentional analysis, and eidetic reduction. The findings reveal that traders do not interpret prices merely as instruments for generating profit but as social mechanisms that maintain supply continuity, buyer acceptance, and business sustainability. Pricing decisions reflect trust-based relationships with suppliers, efforts to offer acceptable prices to consumers, and strategies to sustain livelihoods. This study develops the concept of Harmony of Interests in Pricing, which explains that price formation integrates economic, social, and moral dimensions. The study concludes that pricing practices in traditional trade represent a form of social accountability that supports sustainable economic relationships among suppliers, traders, and buyers.
Credit, Liquidity, and Pandemic Shock Effects on Indonesian Banking Profitability from 2010-2025 Rousilita Suhendah; Indah Purnama Sari Mardjuni; Mochamad Ramza Rapier Gussa; Lindrawati Lindrawati; Mohammad Sofyan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p1-20.2026

Abstract

Purpose: This study examines the determinants of banking profitability in Indonesia by analyzing the effects of credit distribution, capital adequacy, liquidity, monetary policy rates, and the COVID-19 shock using a dynamic time series framework.Research Methodology: Monthly data from January 2010 to June 2025 were analyzed using the Auto-Regressive Distributed Lag (ARDL) and Error Correction Model (ECM) approaches. HAC/Newey-West robust standard errors were employed to improve estimation reliability.Results: The findings confirm a long-run relationship between the variables. Credit distribution exhibits dynamic effects on profitability, while liquidity significantly affects profitability in both the short and long runs. The COVID-19 variable negatively affects banking profitability, whereas capital adequacy and monetary policy rates are statistically insignificant. The ECM results indicate a gradual adjustment toward long-run equilibrium.Conclusions: Banking profitability in Indonesia is primarily influenced by liquidity conditions, credit adjustment mechanisms, and external shocks rather than capital adequacy or monetary policy rates.Limitations: This study uses aggregate banking industry data and has limited explanatory variables.Contributions: This study contributes to the banking literature by providing dynamic evidence using high-frequency monthly data and an ARDL-ECM framework incorporating structural pandemic shocks.
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.
Karakteristik CEO dan Manajemen Laba Made Dwi Ariesta Dennis; Rousilita Suhendah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3566

Abstract

Purpose: The aim of this study is to investigate the effect of Chief Executive Officer (CEO) characteristic, containing CEO age, CEO tenure, and CEO gender on the earnings management examined by the discretionary accruals among 42 firms listed on Indonesia Stock Exchange (IDX) for five years in 2018 until 2022. Results/findings: The results show that CEO age has no association with earnings management. CEO tenure has a significant positive association with earnings management, whereas CEO gender has a significant negative association with earnings management. Thus, to minimize earnings management, it is crucial to consider the length of time the CEO has been in their position (tenure). Contribution: The results of this study support both investors and creditors in determining which energy company credit offers to accept. Before making decisions about investments and credit, creditors and investors may take the CEO's traits into account. The CEO's traits may have an impact on the company's earnings management. Managers who are motivated by personal interests control earnings in the financial accounts. Good financial statements serve as the foundation for decisions made by creditors and investors. When earnings management is included, financial statements become unqualified and may cause consumers to be misled when making judgments.
Faktor Determinan Earnings Response Coefficient pada Perusahaan Energy Christian Sukendra; Rousilita Suhendah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3576

Abstract

Purpose: This study aimed to determine the influence of the leverage, growth opportunity, and firm size on Earnings Response Coefficient (ERC) on the energy companies listed on the Indonesia Stock Exchange from 2018 to 2022 Methodology/approach: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 47 energy companies listed on the Indonesia Stock Exchange in 2018-2022. The independent variables used in this study are leverage, growth opportunity, and firm size. Earnings Response Coefficient serves as the dependent variable in this research. This study employs panel data with a Fixed Effect Model regression. The data used has passed the classical assumption tests. Results/findings: The study results show that the growth opportunity has a positive and significant influence on the earnings response coefficient. However, the leverage and firm size do not have affect on the the earnings response coefficient. Limitations: This study has limitations as it was conducted only in the energy sector listed on the Indonesia Stock Exchange, with an observation period of five years. The independent variables used are leverage, growth opportunity, and firm size. The Earnings Response Coefficient, as the dependent variable, is measured by regressing unexpected earnings against cumulative abnormal returns. Future research is expected to use other independent variables, such as capital structure, conservatism, and earnings persistence. Contribution: This research can be used for adding knowledge in the financial field, especially for those who want to invest in a company by analyzing the Earnings Response Coefficient, which reflects the market's reaction to the company's earnings. This study contributes by showing that investors pay more attention to a company's growth opportunity when evaluating its earnings. This is because growth opportunity reflect the company's potential to generate profits. Investors are more interested when the company's profits are distributed in the form of dividends. However, investors also do not overlook other factors that could lead to speculation, which may impact the company's earnings.
State-Owned Enterprises as Economic Drivers: Profitability and Solvency Analysis of Gross Domestic Product Kartika Sukmaningtyas; Rousilita Suhendah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5007

Abstract

Purpose: This study aims to examine the effects of profitability and solvency on State-Owned Enterprises (SOEs) in Indonesia from 2012 to 2020. Methodology/approach: Data processing was carried out using dynamic panel data regression analysis with the Generalized Method of Moments (GMM) approach, assisted by Stata 18 software. Results: The results indicate that Net Profit Margin (NPM) has a positive and significant impact on economic growth, suggesting that operational efficiency within SOEs plays a role in driving national output. In contrast, Return on Equity (ROE) demonstrates a significant negative effect, which may reflect the inefficient reinvestment of profits or limited productive use of equity returns. Meanwhile, Return on Assets (ROA) and Debt Asset Ratio (DAR) show no statistically significant impact, implying that neither asset efficiency nor leverage structure alone strongly influences GDP growth during the observed period. Conclusions: The findings show that previous GDP growth positively influences current GDP, underscoring the need for SOE profit strategies to support long-term sustainable growth over short-term gains. Limitations: The financial indicators used in this study do not include other relevant dimensions, such as liquidity, which may influence national economic growth. Furthermore, this study does not explore the potential role of moderating or mediating variables (e.g., government spending or employment absorption) that could strengthen or weaken the relationship between SOEs’ financial performance and economic growth. Contributions: This study provides strategic implications for policymakers and SOE management to optimize financial performance to support long-term development goals, including the realization of the Indonesia Emas 2045 vision.
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.
From Human Judgment to Machine Learning: A Philosophical Study of Knowledge Creation in Modern Accounting Elsa Imelda; Ivan Kanel; Rousilita Suhendah; Abdul Hamid Habbe; Gagaring Pagalung
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.417

Abstract

Background: The integration of artificial intelligence (AI) and machine learning into accounting and auditing has transformed the creation, validation, and application of professional knowledge, raising questions about the legitimacy of algorithmic knowledge in accounting practice. Objective: This study examines the epistemological shift from human judgment to algorithmic knowledge in the implementation of Financial Accounting Standards (Standar Akuntansi Keuangan [SAK]) and Quality Management Systems (Sistem Manajemen Mutu [SMM]). Methods: This study employs a qualitative-interpretive approach through conceptual analysis and an examination of practitioners’ perspectives on the reliability, transparency, explainability, and trustworthiness of AI-assisted decision-making. Results: The results of the study show that AI can improve efficiency, predictive accuracy, and analytical capabilities in modern accounting practices but, at the same time, poses epistemological challenges in the form of limited algorithmic transparency, limited explainability, and the potential erosion of auditors’ professional skepticism. Although the conceptual analysis indicates that AI can positively affect efficiency and predictive accuracy, it also raises epistemic challenges related to transparency, accountability, and the preservation of professional skepticism. The shift from judgment-based knowledge to data-driven inferential knowledge has transformed the traditional epistemic authority held by accountants and auditors. The application of SAK and SMM in the accounting profession has implications for defining professional responsibilities in maintaining the quality of financial reporting and audit processes. Conclusion: This study proposes a human–machine epistemic partnership, in which AI functions as an analytical augmentation tool while accountants and auditors remain the primary epistemic authorities.
The Influence of Big Data, CAATs, and Auditor Religiosity on Fraud Detection with Task-Specific Knowledge as A Moderating Variable Elsa Imelda; Ivan Kanel; Rousilita Suhendah; Sri Sundari; Aini Indrijawati
Journal Research of Social Science, Economics, and Management Vol. 6 No. 2 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i2.1742

Abstract

Fraud remains a persistent threat to financial governance, requiring auditors to integrate technological tools and professional expertise to enhance fraud detection capabilities. This study examined the effects of Big Data, Computer-Assisted Audit Techniques (CAATs), and auditor religiosity on fraud detection while assessing task-specific knowledge (TSK) as a moderating variable. A quantitative causal-associative research design was employed using primary data collected through an online five-point Likert-scale questionnaire from Indonesian auditors selected through purposive and convenience sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4, including measurement model evaluation, coefficient of determination assessment, effect-size analysis, and hypothesis testing.The findings showed that CAATs had a significant positive effect on fraud detection (? = 0.260; p = 0.044), whereas Big Data (? = 0.039; p = 0.417) and auditor religiosity (? = 0.005; p = 0.487) did not have significant effects. TSK significantly predicted fraud detection directly (? = 0.601; p = 0.001) but did not moderate the effects of Big Data, CAATs, or auditor religiosity. The model explained 66.7% of the adjusted variance in fraud detection. Therefore, audit organizations should prioritize CAATs adoption and strengthen auditors’ task-specific knowledge while progressively developing Big Data capabilities and related technical competencies to improve fraud detection effectiveness.
Co-Authors ABDUL HAMID HABBE Aini Indrijawati Alfina Damayanti Alifah M. Anwar Andrew Yonanda Angelina Angelina Arifuddin Arifuddin Ariyanto Bakti Pangala Arya Hadi Dharmawan Asri Usman Beddu Tang Chandra, Nadya Aurelia Christian Sukendra Christin Angelia Clara Felixa Tridian Cynthia Tjahjadi Darwis Said, Darwis Daryatno, Andreas Bambang Davina Christophia Angelica Debra, Jane Dinara Dosen Drajat Martianto Elsa Imelda Elsa Imelda Fanny Andriani Setiawan Florencia Irena Lawita Gagaring Pagalung Gede Andhika Widdharma Putra Goh , Erica Hamsiah Hamsiah Hartono Gunarso Hendrata, Fiorensa Jasmine Heni , Heni Imanuela Glory Della Febryanti Indah Purnama Sari Mardjuni Irene Kim Lie Ivan Kanel Ivan Kanel Ivan Kanel Jennifen Wijaya Jennifer , Jennifer Jessica Aurelia Winoto Johan Johan Karnawi Kamar Karnawi Kamar, Karnawi Kartika Sukmaningtyas Kartini Kartini Krisna, Nandan Lima Kurnia Sari Dewi Lie, irene kim Lindrawati Lindrawati Made Dwi Ariesta Dennis Mochamad Ramza Rapier Gussa MOHAMMAD SOFYAN Muhammad Adrian Muhammad Rihan Athallah 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 Septi Lillahsari Sulistyorini Seraphine, Adeline Sophia , Natasya Yohana Stevansyah, Nikita Steven Imanuel Sundari, Sri suryawan, ryan firdiansyah Susanna Ndraha Syahrul Syahrul Syarifuddin Tangguh Bakit Prastyawan Thalia, Madeline