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All Journal Jurnal Riset Akuntansi Aksioma Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Akuntansi'45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Economic Reviews Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Journal of Social And Economics Research Journal of Administrative and Sosial Science (JASS) Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Management and Social Sciences Journal of Creative Student Research Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Jurnal Kendali Akuntansi Jurnal Manajemen Riset Inovasi Manajemen Kreatif Jurnal Journal of Management and Creative Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Riset dan Inovasi Manajemen Riset Ilmu Manajemen Bisnis dan Akuntansi Economy and Finance Enthusiastic Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) FINANCE : International Journal Of Management Finance Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Kajian Ekonomi dan Akuntansi Terapan Green Inflation: International Journal of Management And Strategic Business Leadership ManBiz: Journal of Management and Business journal of social and economic research J-CEKI JIMEK Jurnal Ilmiah Manajemen Dan Kewirausahaan Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Brilliant International Journal of Management and Tourism Jurnal Publikasi Ekonomi dan Akuntansi
Maria Yovita R. Pandin
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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The role of Asset Management, Cost Control, and receivables management policies in improving the Financial Resilience of PT Unilever Rulis Setyowati; Vivi Ade Rivani; Yunita Budi A M; Maria Yovita R. Pandin
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1647

Abstract

This article discusses the role of asset management, cost control, and receivables management policies in improving financial resilience amid the Covid-19 outbreak, PT Unilever. The COVID-19 epidemic put tremendous financial pressure on many businesses, including Unilever. The research of this article was conducted using ku research methodologyantitaif.The result of thi re earchmviewAsset Management, Cost Control, and receivables policies have significant potential for Unilever'S long-term financial stability. Effective management of an organization's assets helps improve the efficiency and effectiveness of the use of those assets, enabling the organization to maximize the potential financial benefits of those assets. Effective monetary management can reduce the company's operating costs and increase profitability. A good receivables policy can also help reduce credit risk and improve business license requirements. In conclusion, this article highlights how important it is to use asset management, cost control, and receivables policies to improve a company's financial performance, especially in difficult situations such as the COVID-19 pandemic.
PENGARUH DIGITAL ACCOUNTING TERHADAP LAPORAN KEUANGAN PADA MASJID DI KECAMATAN SUKOLILO Viona Eka Putri Mardiono; Nelya Arofatin; Yaohan Ad’nnia Jannah3; Maria Yovita R. Pandin
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1676

Abstract

Akuntansi memiliki kemampuan membantu suatu entitas atau lembaga dalam memperoleh data yang dibutuhkan oleh entitas dan lembaga, data tersebut terdapat dalam satuan uang. Studi ini bertujuan guna mengetahui efek digital accounting atas laporan keuangan masjid kecamatan Sukolilo. Dalam penelitian ini, metode analisis regresi linear dikombinasikan dengan metodologi penelitian kuantitatif. Kami mengunakan data primer atas survei pada 3 masjid dan 31 responden yang terdiri dari pengurus masjid dan jama’ah masjid di kawasan Sukolilo, Surabaya. Studi ini menemukan bahwa pelaporan keuangan masjid secara signifikan dan memiliki dampak positif yang dapat ditingkatkan dengan penerapan akuntansi digital.Hasil dari analisis yang kami dapatkan menunjukkan bahwa penggunaan akuntansi digital paling dipengaruhi oleh kemudahan penggunaan sistem dan ketersediaan sumber daya manusia yang terampil. Penggunaan akuntansi digital juga dapat meningkatkan efisiensi dan akurasi pengolahan data keuangan masjid. Disamping itu, dengan adanya digital accounting berguna untuk membantu mempermudah jalannya proses pencatatan dalam pelaporan keuangan. Hal ini, bertujuan demi menghasilkan laporan keuangan yang dapat diandalkan dan transparan.Kesimpulan dari penelitian yang telah kami analisa mengenai topik digital accounting, dengan judul “Pengaruh Digital Accounting Terhadap Laporan Keuangan Masjid Kecamatan Sukolilo” yakni, dapat membantu masjid meningkatkan kualitas laporan keuangan dan manajemen keuangan secara keseluruhan. Oleh karena itu, penggunaan akuntansi digital harus menjadi prioritas masjid-masjid di kawasan Sukolilo, dan diharapkan dapat diterapkan di masjid-masjid lainnya.
Dampak Digital Ekonomi Melalui Platform E- Commerse Terhadap Ketahanan Keuangan pada UMKM di Pasar Menganti Della Erdiana; Nur Fitroten Dian Sari; Ayu Asari; Maria Yovita R. Pandin
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.324

Abstract

Menganti Market, a traditional market in Gresik, East Java, is feeling the impact of economic digitalization through e-commerce platforms on MSMEs in the market. This causes a decrease in turnover and unbalanced MSME business competition. Financial literacy and adaptation to digital technology are key in facing this change. Traders experienced a decline in income due to changes in people's shopping styles to e-commerce. Online and offline trade should be supported by policies that do not harm other parties, according to traders. In conclusion, the development of the digital economy poses significant challenges to traditional markets, as does the requirement for regulations that ensure the long-term viability of traditional traders' businesses.  
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMN Z-SCORE DAN SPRINGATE S-SCORE PADA PERUSAHAAN SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021 Neiska Oliviana; Maria Yovita R. Pandin
Journal of Student Research Vol. 1 No. 2 (2023): Maret : Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i2.1005

Abstract

Penelitian ini bertujuan untuk melihat lebih jauh perusahaan mana yang sebenarnya masuk ke dalam financial distress dengan menggunakan metode Altman Z-Score dan metode Springate S-Score dan metode yang akurat di antara Altman (Z-Score) dan Springate (S-Score). Metode penelitian ini adalah penelitian kualitatif. Penelitian ini dilaksanakan pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Jenis data penelitian adalah data sekunder. Sumber data yang digunakan adalah financial report atau laporan keuangan tahunan perusahaan. Populasi penelitian ini sebanyak 26 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2017-2021. Teknik pemilihan sampel menggunakan metode purposive sampling terdapat 4 sampel perusahaan. Teknik pengumpulan data yang digunakan adalah studi dokumen. Metode analisis data yang digunakan adalah analisis deskriptif. Hasil penelitian ini menunjukkan bahwa metode Altman Z-Score diketahui terdapat 1 perushaan yang mengalami kondisi distress, yaitu perusahaan FOOD dengan masing-masing nilai rata-rata 1,107 dan 1 perusahaan yang mengalami kondisi grey area, yaitu perusahaan PCAR. Metode Springate S-Score diketahui terdapat 2 perushaan yang mengalami kondisi distress, yaitu perusahaan FOOD dan PCAR. Model Springate S-Score memiliki tingkat akurasi terbesar dalam memprediksi dan menganalisis financial distress pada subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Besarnya tingkat akurasi model Springate S-Score yaitu 50%.
PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI Miky Ardianus K. Tokan; Maria Yovita R. Pandin
Journal of Student Research Vol. 1 No. 4 (2023): Juli: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i4.1574

Abstract

This study aims to determine the effect of profitability, liquidity, company growth, company size, and leverage on the bond ratings of companies listed on the IDX for the period 2018 – 2022. The samples used in this study were 9 companies. The sampling method uses purposive sampling method. Sources of data are secondary data in the form of annual financial reports of companies listed on the IDX and Indonesian stock rankings. The data analysis technique in this study used the SPSS version 29.0 application with several kinds of tests, namely the classic assumption test, among others, Multicollinearity Test, Heteroscedasticity Test, Normality Test and partial hypothesis test (t test) and simultaneous test (f test). The results showed that profitability has an effect on bond ratings, liquidity has no effect on bond ratings, company growth has no effect on bond ratings, company size has no effect on bond ratings, and leverage has an effect on bond ratings
Effects of Overconfidence Bias, Loss Aversion, and Herding on University Students’ Investment Decisions in Surabaya Maria Yovita R. Pandin; Feriona Ayurizta Iliyas; Amalia Tizka Zhahrina; Aim Matus Noer Solehah
Economy and Finance Enthusiastic Vol. 3 No. 2 (2025): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/efe.v3i2.599

Abstract

This study investigates the effects of overconfidence bias, loss aversion, and herding behavior on university students’ investment decisions in Surabaya. Using a quantitative approach, data were collected via an online questionnaire (Google Form) distributed to students from state and private universities, yielding 102 valid responses. The population frame referred to the 34,464 students in Surabaya, and the minimum sample size was determined using the Isaac and Michael formula. Each construct was measured with 10 indicators, all of which passed validity (r count > r table, Sig. < 0.05) and reliability tests (Cronbach’s Alpha > 0.60). Data were analyzed using multiple linear regression with SPSS, preceded by classical assumption tests (normality and multicollinearity), which indicated that the model was appropriate. The results show that overconfidence bias, loss aversion, and herding behavior each have a significant partial effect on investment decisions, as evidenced by t-count values of 8.176, 65.159, and 8.822 respectively, all greater than t-table (1.984) with significance levels of 0.000. Simultaneously, the three psychological factors also have a significant joint influence on investment decisions (Sig. 0.012 < 0.05). These findings confirm that behavioral biases play a crucial role in shaping students’ investment behavior, implying the need to strengthen financial education and awareness of psychological biases among young investors.
Pengaruh Diversifikasi Portofolio, Market Timing, dan Fund Manager Skill Tehadap Kinerja Reksa Dana Saham di Indonesia Ardiyansyah Prawirautama Ali; Marlinda Ina; Maria Yovita R. Pandin
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9807

Abstract

The investigation explores how spreading investments across assets, predicting market shifts, and the talents of fund leaders shape the results of stock-based mutual funds in Indonesia. Amid a fast-paced and rivalrous financial market scene, the achievements of these funds hinge on the approaches used by their investment overseers. Spreading out holdings across different shares lowers potential losses, whereas spotting the best market entry and exit points showcases a leader's savvy. Meanwhile, the proficiency of fund managers highlights their insight, background, and thoughtful moves to boost portfolio gains. Employing a numerical strategy, the work draws on secondary info from official performance summaries of OJK-approved stock mutual funds during a set timeframe. Fund outcomes are mainly judged using Jensen’s Alpha, and insights are drawn through multi-variable linear modeling to see the weight of each factor on performance.Findings show that asset spreading and market prediction skills have a beneficial but minor role in fund outcomes. However, manager abilities deliver a strong and meaningful boost, suggesting that the wisdom and track record of investment heads are central to stock mutual fund triumphs in Indonesia. This points to the value of expert managers for solid portfolio handling, plus the push to refine spreading and timing tactics that better match evolving market trends.    
Pengaruh Investasi Berkelanjutan (ESG), Corporate Governance, dan Struktur Modal Terhadap Nilai Perusahaan Perbankan yang Terdaftar di BEI Tahun 2021-2024 Annisa Nurul Pebriyanti; Azzahra Najwa Debby M; Salwa Toha; Dewi Nur Azizah; Anastasia Putri; Amellia Agustin W; Maria Yovita R. Pandin
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

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

Abstract

The purpose of this study is to examine the impact of capital structure, corporate governance (CG), and sustainable investment (environmental, social, and governance/ESG) on firm value in the banking industry listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. The Partial Least Squares–Structural Equation Modeling (PLS-SEM) method is the quantitative approach used in this study. SmartPLS software is used to analyze secondary data collected from corporate governance disclosures, sustainability reports, and annual financial reports. The results show that corporate governance has a significant and positive impact on business value, while sustainable investment (ESG) has a negative but negligible effect. On the other hand, capital structure has a substantial and detrimental impact on firm value. ESG, corporate governance, and capital structure all have a significant simultaneous impact on firm value; their coefficient of determination (R2) is 0.584, meaning that these three factors explain 58.4% of the variation in firm value. These results imply that while excessive use of debt tends to lower company value, sound corporate governance is the main determinant in increasing firm value in the banking industry. However, the application of ESG principles has not yet shown a substantial impact on market value, suggesting that investors in Indonesia's banking industry do not completely take sustainability factors into account. In order to increase company value and business competitiveness in the capital market, this study highlights the significance of synergy between solid financial practices, excellent corporate governance, and a dedication to sustainability
Pengaruh Hubungan Antara Volatilitas Saham, Beta Resiko, dan Return On Investment Dalam Pasar Modal Maria Yovita R. Pandin; Savira Anjelin; Dyahnesa Harul Puspitaningrum; Mutiara Frakusyari W.; Ivelia Nurma Tis'a Laili
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4614

Abstract

The capital market holds a pivotal role in the economy, serving as a platform where investors assess the balance between risk and return. This study aims to analyze how Stock Volatility influences both Beta Risk and Return on Investment (ROI), as well as to examine the impact of Beta Risk on ROI for stocks listed on the Indonesia Stock Exchange in 2024. Utilizing a quantitative approach through path analysis, the findings indicate that Stock Volatility has a statistically significant negative effect on ROI, while its influence on Beta Risk is not significant. Conversely, Beta Risk shows a significant negative relationship with ROI. These outcomes suggest that higher levels of systematic risk tend to reduce investment returns. The results of this study offer practical insight for investors seeking to understand stock risk behavior in the capital market.
Penerapan Digital Accounting pada Era Digitalisasi untuk Meningkatkan Performa UMKM di Kelurahan Nginden Jangkungan Surabaya Devira Larasati; Ari Rohmana; Reza Mutiara; Maria Yovita R. Pandin
Journal of Management and Social Sciences Vol. 2 No. 3 (2023): August : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i3.373

Abstract

Research using this qualitative method has the aim of knowing the application of digitization of accounting in MSME bookkeeping in the Nginden Jangkungan Village, Surabaya, and increasing understanding of the importance of digitalization in MSMEs. The population used in this study were MSMEs in the Nginden Jangkungan Village, Surabaya, and the samples were taken using a random sampling technique. The results of this study indicate that there are still several MSMEs that have not implemented a digital accounting system due to the lack of information they obtain to implement the system. However, several MSMEs have successfully implemented this digital accounting system. The existence of application of digital accounting can improve the performance of MSMEs in the Nginden Jangkungan Village area, Surabaya. The use of this digital accounting system can simplify the process of recording and reporting finances, avoiding the risk of data loss.
Co-Authors Adam Nurdin N Ade Putri Indri Rohmawati Adeanto Putra Satyatama Adhyasta Chakra Whisnu Arsyana Afi Masruroh Ahmad Q. Izzuddin Aim Matus Noer Solehah Aliatus Nurrochmah Amalia Tizka Zhahrina Amar'atus Laila Amellia Agustin W Amru Karim Alhabsyi Ananta Kumala Sari Anastasia Putri Anindya Frysa Irsyadi Annisa Ari Suci Annisa Nurul Pebriyanti Annisa Rahma Qur’aini Annisa Trimur Fadila Ardiyansyah Prawirautama Ali Ari Rohmana Aura Shavina Unnov Salsabilla Aurora Fahriza Pribadi Ayu Asari Azzahra Najwa Debby M Bagas Firmansyah Banafsyah Imanda Safa Binti Yuliatin Cailah Nasywa Afrila Charisma Bayu Ramadhan Cindy Larissa Cindy Septiana Rahayu Cita Kesha Avrilianda Dara Shafa Ainun Jariyah Dela Wahyu Putri Awanda Della Erdiana Della Widyasari Devi Nadia Agustina Devira Larasati Dewi Nur Azizah Diah Indri Anggriyanti Dian Amanda Diana Oktavia Kholimah Wati Dinata, Josephine Elliska Dita Gery Yulianto Dwi Dita Ratnasari Dyahnesa Harul Puspitaningrum Elmiano AE Erong Erinda Aprilia Erinda Aprilia Puspitasari Eva Elysa Putri Fajar Ardian Nur Alif Fannya Mutiara Sari Farah Nabilah Fathur Hardiansyah Fatika Rahma Fina Febrika Nurfianti Febriyanti Artika Putri Felisya Natalia Purwanto Feny Nur Rohmawati Feriona Ayurizta Iliyas Fillah Ardhi Fadhillah Fina Adistianingsih Fiqri Najmuddien Firstya Trista Faradiba Fitriatul Rohmadani Friska Dhea Narulita Hana Damayanti Tarihoran Hanif Dwi Hastungkara Intan Pandini Irma Nur Fadlia Ivelia Nurma Tis'a Laili Jelita Prakasita Handi Dhaneswara Karina Sekar Rachmadanti Krisogonus A. Seleman Kristiana Greta Calosa Linda Afifah Lola Via Marcellina Luluk Mushfiroh M Wachid Ridho Madaniyah Nur Aisyah Putri Marcella Trianita Abur Maria Ulrika Jeniwati Marlinda Ina Maylizza Putri Dyansyah Mei Nurlinda Meyola Krisma Agatha Miky Ardianus K. Tokan Moch. Abid Atoillah Maulana Mohammad Fajar Saputra Mufita Dea Ananta Mustafiyatus Nur Lailina Mutiara Frakusyari W. Nadia Dwi Pratiwi Nadine Ramadhanty Nadya Andreyanto Neiska Oliviana Nelya Arofatin Nensi Rahma Nor Hakiki Nia Nur Yanti Agustin Nilam Santika Nindya Cahya Puspita novia Mega Putri Noviana Ramadhani Nur Fitroten Dian Sari Nurfadilah Nurfadilah Nurhayat Rokhmat Wijaya Nurwijayanti Petrus Mau Dwi Setiawan Hayong Putri, Nabila Amelia Rahmawatii Reginata Saharany Kustanti Revalina Dwi Anggita Reza Mutiara Rista Intan Permatasari Rizki Luthfi Auliav Rr Adzkia Larasati Rr Adzkia Larasati Meyrizky Rr Jihan Faadhilah Yuwandono Rulis Setyowati Salija Ridayati Salsabila Maulidiya S.B Salsabila Maulidya Supriadi Bahrim Salwa Toha SARAH SARAH Sariah Savira Anjelin Selma Nevira Shinta Putri Shofianti Prisilia Sindi Mayangsari Sintha Ayu Pithaloka Siti Maisyaroh Siti Nur Azizah Slamet Riyadi Soputan, Sylvia Setyani Soraya, Bunga Stefani Sindita Sari Sullicyanna Luna Bianca Tanya Tata Putri Srikandi Theresia Uli Sianturi Tiffany Shahnaz Wati Titin Nur Azizah Uci Oktavia Via Wahyuningtyas Vidinia Nuansa Citra Vika Triya Wahyuni Viona Eka Putri Mardiono Virna Febryaningrum Vivi Ade Rivani Vivi Duwi Lestari Wandira Regita Putri Cahyani Windiana Wahyu Ekaputri Yaohan Ad’nnia Jannah3 Yoel Rastafel Yohana Natalia Cristati Yunita Budi A M Zahra Febriana Taufiq Ziyadatul Khoiroh Zufi Yustika Magitasiwi