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All Journal Economic Education Analysis Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) EBSJ Jurnal Ilmu Manajemen dan Akuntansi Terapan Procuratio : Jurnal Ilmiah Manajemen International Journal of Economics, Business and Accounting Research (IJEBAR) SOLUSI Jurnal Ekonomika dan Bisnis Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Masyarakat Madani Indonesia Jurnal RAK (Riset Akuntansi Keuangan) Kajian Akuntansi Tematik Jurnal Ekonomika dan Bisnis Jurnal Ekualisasi KINERJA : Jurnal Ekonomi dan Bisnis Jurnal Manajemen dan Inovasi Kewirausahaan International Journal of Economics and Management Research Journal Dialectica (Journal of Accounting Research)
Prabasari, Bonita
Universitas Semarang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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CEO NARCISSISM AND FIRM VALUE: THE ROLE OF ENVIRONMENT SOCIAL GOVERNANCE DISCLOSURE AS MEDIATOR Bonita Prabasari; Adhi Pradiptya; Rahma Prafinta Sari
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.9246

Abstract

CEOs exhibiting narcissistic traits are frequently associated with aggressive strategic behaviors, including business expansion, innovation, and excessive self-promotion. Prior studies suggest that CEO narcissism can use ESG disclosure as a mechanism for image building (window dressing) to enhance corporate reputation, while transparent ESG practices have the potential to increase investor confidence. Accordingly, this study aims to examine whether ESG disclosure mediates the relationship between CEO narcissism and firm value. The study comprises firms listed in the LQ45 index of the Indonesia Stock Exchange during 2019–2024 and employs multiple linear regression and the Sobel test using IBM SPSS Statistics version 25. The results reveal that CEO narcissism and ESG disclosure significantly affect firm value. However, CEO narcissism does not affect ESG disclosure, and ESG disclosure does not mediate the relationship between CEO narcissism and firm value.
Financial Performance : The Role of Management Ability and CSR Disclosure with CEO Tenure as Moderator Bonita Prabasari; Adhi Pradiptya; Rahma Prafinta Sari; Daniel Teguh
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.722

Abstract

This study aims to analyze the influence of managerial ability and Corporate Social Responsibility (CSR) on financial performance, while the moderating role of CEO tenure. Superior managerial ability manifests as a CEO’s capability to allocate resources efficiently, execute strategic decisions, and mitigate operational risks. Concurrently, CSR is recognized as a strategic instrument to build corporate legitimacy, enhance reputation, and foster long-term stakeholder relationships, which are theorized to improve financial outcomes. Despite these theoretical foundations, previous empirical findings remain inconsistent. This research proposes CEO tenure as a potential moderating factor, grounded in the premise that a longer tenure provides executives with deeper organizational insight and broader networks to optimize the impact of managerial skills and social initiatives. The research focuses on the basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study utilizes secondary data obtained from audited annual reports and sustainability reports. Data analysis was conducted using panel data regression via EViews software. The empirical results demonstrate that managerial ability exerts a significant positive influence on financial performance, confirming that executive efficiency is a critical driver of corporate profitability within the sector. Conversely, CSR disclosure was found to have no significant effect on financial performance, suggesting that social responsibility initiatives may not be viewed as primary determinants of financial value by investors in the Indonesian basic materials industry during the observation period. Furthermore, the results indicate that CEO tenure fails to moderate the relationship between either managerial ability or CSR disclosure and financial performance. These findings imply that the efficacy of a CEO’s capability and social policies remains independent of their length of service. This study contributes to the strategic management literature by clarifying the internal drivers of performance in a volatile market context.
LIQUIDITY, RETURN ON ASSETS, LEVERAGE AGAINST TAX AGGRESSIVENESS Prianka Ratri Nastiti; Abdul Karim; Bonita Prabasari
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.432

Abstract

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness.
Merancang Strategi Financial Dan Logistik Untuk Generasi Emas Bebas Stunting Erlina Dewi Endah Amaliyah; Endang Sarwiningsih Setyawulan; Andhy Tri Adriyanto; Bonita Prabasari; Fajar Akriana Nila Relita
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 1 (2026): Februari
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/kadw1y86

Abstract

Di Indonesia, angka stunting pada 2024 mencapai 19,8% atau 4.482.340 balita. Jawa Tengah menempati peringkat terbesar kelima dengan jumlah 485.893 balita stunting. Angka ini harus ditekan sehingga tidak kembali melonjak. Pemerintah melibatkan berbagai pihak mulai dari Kementerian hingga rumah tangga dalam mengatasi stunting. Demikian pula dengan Dinas Ketahanan Pangan. Dalam mencegah stunting, telah banyak upaya yang dilakukan mulai dari membantu meningkatkan ketersediaan dan akses bahan pangan bergizi, penyaluran makanan berprotein, pelatihan pengolahan pangan lokal, hingga edukasi pentingnya gizi pada anak. Akan tetapi pembekalan tentang ketrampilan mengelola sumber daya finansial dan logistik dalam upaya pemenuhan nutrisi pada anak masih perlu ditingkatkan. Oleh karena itu, Dinas Ketahanan Pangan Kota Semarang menggandeng akademisi dari Universitas Semarang melalui kegiatan Pengabdian kepada Masyarakat untuk membagikan pengetahuan tentang merancang strategi finansial dan logistik untuk generasi emas bebas stunting kepada ibu-ibu rumah tangga. Kegiatan ini dilakukan untuk memberikan pengetahuan tentang strategi finansial dan strategi manajemen logistik bahan makanan bergizi keluarga supaya mampu merencanakan anggaran belanja bahan makanan yang bergizi secara efektif, efisien dan sustainable. Pengukuran pemahaman peserta terhadap materi yang disampaikan dilakukan menggunakan pretest dan posttest. Secara umum dapat disimpulkan bahwa terdapat peningkatan pemahaman peserta terkait merancang strategi keuangan dan logistik untuk generasi emas bebas stunting  
IMPLEMENTATION OF INTERNAL CONTROLS IN PETTY CASHMANAGEMENT: A CASE STUDY OF THE WAREHOUSE DIVISION AT PT PANTES PUTRA Tania Yulanda Putri; Bonita Prabasari
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 2 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i2.100

Abstract

Research Objectives: This study aims to analyze the implementation of the internal control system for petty cash management in the warehouse division of PT Pantes Putra Jaya and to identify the challenges, effectiveness, and factors influencing the internal control process. Design/Methodology/Approach Research: This study employs a descriptive qualitative approach with a case study design. Data were collected through in-depth interviews, direct observation, and documentation involving key participants, including the Warehouse Manager, petty cash custodian, and Accounting/HRD staff. Data were analyzed using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. Research Results: The findings indicate that the internal control system for petty cash management has generally been implemented adequately and is consistent with fundamental internal control principles. The system is supported by Standard Operating Procedures (SOPs), segregation of duties, transaction authorization, supporting documentation, physical cash reconciliation, and cross-checking procedures. The company also uses a computerized accounting system, Ksystem, to support transaction recording and verification. However, several challenges remain, including delays in expenditure reporting, delayed submission of supporting documents by third parties, incomplete documentation, and discrepancies between the physical petty cash balance and accounting records. Implications of Research Results: The findings imply that strengthening administrative discipline, timely submission of supporting documents, periodic cash reconciliation, and role-based access to the accounting system is necessary to improve the effectiveness of petty cash internal controls. The implementation of these measures can enhance the accuracy, security, transparency, and accountability of petty cash management while reducing the risks of recording errors, misuse, and fraud.
The Role of Compensation on Leadership Style and Job Satisfaction Adhi Pradiptya; Bonita Prabasari; Erlina Dewi Endah Amaliyah
Economics and Business Solutions Journal Vol. 9 No. 1 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i1.11907

Abstract

Job satisfaction is an important factor in employee performance and productivity, so it needs a leader who is able to direct and motivate in order to increase employee job satisfaction. This study aims to examine the effect of leadership style on job satisfaction with compensation as a mediating variable. This research was conducted on employees of PT Asuransi Raksa Pratikara, with a total of 84 respondents involved. This research used primary data collected through questionnaires distributed to employees. This type of research is quantitative research with the analysis method using SEM-PLS with the help of the SmartPLS 3 program. The results of this study indicate that leadership style had a significant effect on job satisfaction and compensation. Likewise, compensation had a significant effect on job satisfaction. Thus, it is proven that compensation is able to mediate the effect of leadership style on job satisfaction
PENGARUH KUALITAS PELAYANAN DAN PROMOSI TERHADAP KEPUASAN PELANGGAN MELALUI KEPUTUSAN PEMBELIAN (STUDI KASUS PADA TOKO PERTANIAN UD. DIGMA TANI) Lailatul Muazidah; Sugeng Rianto; Bonita Prabasari
Solusi Vol. 20 No. 2 (2022): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i2.5146

Abstract

Penelitian ini dilatar belakangi oleh menurunnya target penjualan bulan November 2018 sampai Oktober 2019. Tujuan penelitiar ini adalah untuk menganalisis pengaruh kualitas pelayanan dan promosi terhadap kepoasan pelanggan melalui keputusan pembelian di UD. Digma Tani. Sampel penelitian sebanyak 63 orang, dengan menggunakan metode purposive sampling yaitu dengan menggunakan rumus Slovin. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan variabel X yaitu kualitas pelayanan dan promosi dan variabel Y yaitu keputusan pembelian dan kepuasan pelanggan. Hasil penelitian ini diperoleh bahwa terdapat pengaruh positif dan signifikan antara kualitas pelayanan, promosi, dan keputusan pembelian terhadap kepuasan pelanggan, juga terdapat pengaruh positif dan signifikan antara kualitas pelayanan dan promosi terhadap keputusan pembelian. koefisien determinasi yang pertama diperoleh nilai Adjusted R2sebesar 0,56 yang berarti bahwa variabel keputusan pembelian dapat dijelaskan oleh variabel kualitas pelayanan, dan promosi sebesar 56%. Sedangkan sisanya 44% dijelaskan oleh variabel lain diluar model yang diteliti. Koefisien determinasi yang kedua diperoleh nilai Adjusted R2sebesar 0,591 yang berarti bahwa variabel keputusan pembelian dapat dijelaskan oleh variabel kualitas pelayanan, dan promosi sebesar 59, 1%. Sedangkan sisanya 40,9% dijelaskan oleh variabel lain diluar model yang diteliti.
PENGARUH SALES GROWTH DAN CAPITAL STRUCTURE TERHADAP FINANCIAL PERFOMANCE Bonita Prabasari; Naini Rizka Amalia
Solusi Vol. 20 No. 3 (2022): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i3.5357

Abstract

This study aims to examine the effect of sales growth and capital structure on financial performance in manufacturing companies in the customer good sector that are listed on the Indonesia Stock Exchange in 2018-2020. The sample used in this study is manufacturing companies that consist and profit in Indonesia Stock Exchange throught 2018-2020. The method of data collection used is purposive sampling with criteria. The data analysis is using Multiple Regression Analysis. The results show that sales growth does not significantly effect on financial performance. While capital structure gives a negative effect on financial performance.  Keywords: financial performance, sales growth, capital structure
ANALISIS POTENSI FINANCIAL DISTRESS : MODEL FULMER Rani Kurnia Dewi; Bonita Prabasari
Solusi Vol. 22 No. 2 (2024): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i2.8998

Abstract

Adanya PSBB sebagai bentuk penanggulangan penyebaran pandemi Covid19 berdampak pada sektor transportasi dan logistik, karena berkurangnya pengguna akibat dari pembatasan mobilisasi masyarakat oleh pemerintah. Penurunan pengguna ini membuat perusahaan mengalami penurunan penghasilan. Penelitian ini bertujuan untuk mengetahui pengaruh fenomena pandemi Covid-19 terhadap potensi financial distress perusahaan dan untuk mengetahui apakah terdapat perbedaan potensi financial distress yang signifikan antara sebelum dan selama pandemi Covid-19. Jenis data pada penelitian ini adalah data kuantitatif yang berupa laporan keuangan perusahaan sektor transportasi dan logistic. Objek pada penelitian ini yaitu perusahaan sektor transportasi dan logistik yang tercatat di Bursa Efek Indonesia pada tahun 2017-2022. Metode yang digunakan untuk menentukan sampel yaitu Purposive Sampling, dengan data sampel yang digunakan sebanyak 12 perusahaan pada sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2022. Teknik analisis financial distress pada penelitian ini menggunakan model prediksi kebangkrutan Fulmer. Kemudian hasil analisis model Fulmer tersebut dilakukan pengujian normalitas data Shapiro-Wilk dan dilakukan uji beda Wilcoxon Signed Rank Test dengan menggunakan program SPSS Statistics. Hasil penelitian ini menyimpulkan bahwa pandemi Covid-19 berpengaruh terhadap potensi financial distress pada perusahaan transportasi dan logistik. Akan tetapi, pandemi Covid-19 tidak memberikan perbedaan pengaruh yang signifikan terhadap potensi financial distress sebelum dan selama pandemi Covid-19.
PELATIHAN PERPAJAKAN BAGI UMKM DI KAMPUS DOSEN JUALAN YOGYAKARTA SESUAI PP 23 TAHUN 2018 Bonita Prabasari; Lilik Rohmawati; Ahmad Sahri Romadon; Naini Rizka Amalia
TEMATIK Vol. 3 No. 1 (2023): Januari
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v3i1.5576

Abstract

Pesatnya perkembangan UMKM yang terjadi, tidak dibarengi dengan meningkatnya penerimaan pajak. Hal tersebut terjadi karena pelaku usaha masih kurang memahami dan mengalami kesulitan dalam pelaporan pajak usaha mereka. Bahkan ada beberapa pelaku usaha yang masih belum memiliki NPWP atas usahanya. Kurangnya pemahaman atas pajak usaha, memberikan kesulitan sendiri bagi pelaku UMKM dalam melaporan pajak usaha mereka. Permasalahan tersebut yang membuat tim pengabdian kepada masyarakat mengusulkan kegiatan pelatihan pelaporan perpajakan bagi UMKM di Kuliah Dosen Jualan Yogyakarta. Pelatihan ini akan memberikan pemahaman kepada pelaku UMKM atas kewajiban mereka untuk melaporkan penghasilannya guna membuat pelaporan pajak. Kegiatan pelatihan ini diharapkan dapat memberikan konstribusi dan kemudahan bagi pelaku UMKM untuk membuat laporan pajak usaha mereka. Selain itu, secara tidak langsung dapat meningkatkan kesadaran kepatuhan pelaku usaha dalam melaporkan.
Co-Authors Abdul Karim Abdul Karim Adhi Pradiptya Adhi Widyakto Ahmad Sahri Romadon Akriana, Fajar Amaliyah, Erlina Dewi Endah Andhy Tri Adriyanto Azka, Umi Hanifatul Daniel Teguh Dewi Endah Amaliyah, Erlina Endah Amaliyah, Erlina Dewi Endang Sarwiningsih Setyawulan Lailatul Muazidah Lilik Rohmawati LILIK ROHMAWATI, LILIK Naini Rizka Amalia Nanang Apriliyanto Parasdya Pandhu Andanawarih Pradiptya, Adhi Prianka Ratri Nastiti Rahma Prafinta Sari Rahma Prafinta Sari Rani Kurnia Dewi Sa'adah, Leni Sari, Rahma Prafinta Sembiring, Wati Sari Br Subowo Subowo Sugeng Rianto Tania Yulanda Putri Vanya Putri Rahayu Windasari Rachmawati