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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 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

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Determining Firm Value: Profitability, Leverage, and Ownership in LQ45 (2020–2024) Prastyawan, Tangguh Bakit; Suhendah, Rousilita
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.
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.
The Effect of Carbon Emission Disclosure, Environmental Performance, and Firm Size on Profitability Priscilia Christie Lee; 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.v7i2.5749

Abstract

Purpose: This study examines the effects of carbon emissions disclosure, environmental performance, and firm size on profitability. Research Methodology: Nineteen companies were selected as samples using purposive sampling. The study used secondary data sourced from the annual reports and sustainability reports of each company and analyzed using a multiple linear regression approach with a fixed-effects model using Microsoft Excel and EViews 12 software. Results: The results of the research analysis indicate that carbon emission disclosure has a negative effect, environmental performance has no significant effect, while firm size has a positive effect on profitability in Indonesian mining companies. Conclusions: Regression analysis shows that carbon emissions disclosure (X1) has a negative effect, environmental performance (X2) has no significant effect, and firm size (X3) has a positive effect on profitability. Limitations: This study is limited to three independent variables, an observation period of 2021–2023, and a focus on the mining sector; therefore, the results cannot be generalized to other sectors. Contributions: This research is expected to benefit companies in making strategic decisions related to sustainability, investors in evaluating financial and non-financial performance, academics in enriching the literature on factors that influence profitability, and further researchers in expanding the variables, sectors, and research periods.
MSME Business Management and Development with IFE-EFE Matrix Rousilita Suhendah; Angelina Angelina; Rico Ricardo; Nikita Stevansyah
Journal of Innovation and Community Engagement Vol. 3 No. 3 (2022)
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.v3i3.4786

Abstract

The empowerment of MSMEs is an important thing. MSMEs empowerment aims to enable MSMEs to continue, develop and create employment opportunities for the surrounding population. Empowering MSMEs includes improving management and implementing appropriate strategies so that MSMEs can continue to survive in the future. MSMEs Go Nads, which engaged in fashion making of clothes made from traditional Indonesian fabrics, face the same problems as other MSMEs. This problem is an obstacle in developing Go Nads MSMEs. Internal and external factors from MSMEs are a constraint for MSMEs' growth. Internal factors include limited competency in human resources, capital, a simple business network, and limited ability to penetrate the market. External factors include limited facilities and infrastructure, free competition, and a business climate that does not support MSME activities. Therefore, the Untar team carried out community service activities by providing training on business management and development by making the IFE-EFE matrix. Matrix Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) is a tool to formulate a strategy consisting of internal and external factors. Internal factors are strengths, weaknesses, and external factors in the form of opportunities and threats that can occur in a business venture. The internal and external data is collected to analyze, identify and evaluate the relationship between the two so that it can implement business strategies, especially for MSMEs. The IFE and EFE matrices determine the position of MSMEs and the preparation of business strategies. The results of this PKM activity are that Go Nads MSMEs are in Quadrant I in the IE matrix. The position of the 1st Quadrant in the IE (Internal External) matrix shows the Go Nads SMEs position is in the growth and development stage. The right strategy is to penetrate the market and develop the market.
Application of Flipped Classroom Method for Learning Worksheets Material Irene Kim Lie; Rousilita Suhendah
Journal of Innovation and Community Engagement Vol. 4 No. 4 (2023)
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.v4i4.7532

Abstract

Based on data from the Central Bureau of Statistics, Indonesia is projected to enjoy a demographic bonus in 2045. This condition must be utilized because this is the first time in the history of the Indonesian nation. The demographic bonus that will occur in 2045 should be utilized properly. One is education that supports the younger generation to be more innovative, intelligent, critical-thinking, and skilled. The skills that a student can possess are in the field of accounting. Besides building skills, accounting can also shape the way of critical thinking and add focus and thoroughness to a student. St. Kristoforus 1 High School, as one of the target schools, has several students still interested in accounting. Due to this enthusiasm, Universitas Tarumanagara was there to provide accounting training, and the method chosen was the flipped classroom method. This paper explains the working paper where the general use is to help the process of making financial statements. Each educator will get the learning material first, so there is a difference between the conventional type of learning that usually occurs when exploring the material. This method was chosen because it is suitable to support the understanding of accounting materials and it can explore the material to be discussed more widely. This training is expected to be used by students to open a business in the future or continue their education at a higher level.
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.
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.
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