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All Journal AKUNTABILITAS ETIKONOMI Krisna: Kumpulan Riset Akuntansi JAM : Jurnal Aplikasi Manajemen The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) The Accounting Journal of Binaniaga International Journal of Social Science and Business JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Indonesian Journal of Accounting and Governance Jurnal Pendidikan dan Konseling SULUH: Jurnal Abdimas Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen GANDRUNG: Jurnal Pengabdian Kepada Masyarakat International Journal of Social and Management Studies (IJOSMAS) Journal of Community Service and Engagement COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi Trisakti International Journal of Accounting & Finance in Asia Pasific JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Keuangan dan Perbankan Journal of Applied Business and Technology JAATB JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Indonesian Journal of Accounting and Governance
Sistya Rachmawati
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
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 Library & Information Science Mathematics Physics Social Sciences Other

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PENGARUH KEUNGGULAN KOMPETITIF HIJAU, INOVASI HIJAU, TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA ORGANISASI HIJAU SEBAGAI VARIABEL MODERATING Eucharistia, Happy; Sistya Rachmawati
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.16983

Abstract

Tujuan dari penelitian ini adalah untuk memastikan apakah keunggulan kompetitif hijau dan inovasi hijau berdampak pada kinerja perusahaan dengan budaya organisasi hijau sebagai variabel mediasi. Perusahaan yang paling menonjol dalam penelitian ini adalah perusahaan yang tercatat di Bursa Efek Indonesia (BEI) dan juga merilis laporan tahunan dan keberlanjutan tahun 2021. Ada sekitar 382 bisnis yang diikutsertakan dalam survei ini. Metode pengumpulan data sebagian diunduh dari website IDX, sebagian lagi dari website resmi perusahaan. Teknik analisis data yang Analisis regresi linier berganda digunakan dalam pekerjaan ini. Temuan penelitian mengungkapkan hal itu bahwa Keunggulan Kompetitif Hijau dan Inovasi Hijau tidak berpengaruh terhadap Kinerja Perusahaan ditambah dengan peran Budaya Organisasi Hijau sebagai pemediasi. Hasil penelitian secara simultan semua variabel independen dan variabel mediasi tidak berpengaruh terhadap kinerja perusahaan.
PENGARUH MODAL MANUSIA HIJAU, MODAL STRUKTURAL HIJAU, MODAL RELASIONAL HIJAU TERHADAP KINERJA PERUSAHAAN DENGAN KEUNGGULAN KOMPETITIF HIJAU SEBAGAI VARIABEL MODERASI Hunafah, Diftya Rachmitha; Rachmawati, Sistya
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18137

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh modal structural hijau, modal manusia hijau, dan modal relasional hijau terhadap kinerja perusahaan. Penggunaan variabel moderasi yaitu keunggulan kompetitf hijau. Laporan tahunan yang berlanjut didapatkan dari riset ini, yaitu instansi sektor bukan keuangan yang ada pada Bursa Efek Indonesia (BEI), merupakan data sekunder pada riset ini. Sampel pada target sampling menggunakan 420 instansi di tahun 2021. Penggunaan analisis regresi linier ganda yaitu SPPS v 22.0 dipilih penelitii. Hasil menunjukkan bahwa modal manusia hijau dan modal relasional hijau tidak berpengaruh terhadap kinerja perusahaan. Yang berpengaruh dalam kinerja perusahaan yaitu modal struktural hijau. Variabel keunggulan kompetitf hijau memperlemah modal manusia hijau, dan modal relasional hijau terkait dengan kinerja perusahaan, sedangkan keunggulan kompetitf hijau dapat memperkuat modal struktural hijau terkait dengan kinerja perusahaan.
PERENCANAAN PAJAK DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA DENGAN VARIABEL MODERATING KUALITAS LAB Lestari, Risti Dwi; Rachmawati, Sistya
Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/hhmmz772

Abstract

This study aims to analyze and find evidence of the effect of tax planning and book tax differences onearnings persistence with earnings quality as moderating variable. The data used is secondary dataobtained from the financial statements of manufacturing companies listed on the Indonesian StockExchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analyticalmethod used to test the hypothesis in this study is multiple regression analysis.The results of this studyindicate that the tax planning variable has a negative influence on earnings persistence. This isbecause tax planning is used to apply discretion policy of accounting in reducing company profit so itwill reduce tax amount. Contra effect of tax planning causes low earnings persistence The companyconducts tax planning to minimize the tax burden that is borne by companies that have a long-termfocus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differencesdo not have an influence on earnings persistence, this is possible because income and costs that areadjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality doesnot strengthen tax planning and book tax differences toward earnings persistence.
The Influence of Green Competitive Advantage to Value Relevance of Earning and Book Value Rachmawati, Sistya; Murwaningsari, Etty; Augustine, Yvonne
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.242

Abstract

The purpose of this study is to analyze the empirical evidence of the effect of green competitive advantage on the value relevance of earnings and book value in terms of the stock price model and the cumulative abnormal return model (return model). The data used in this study is secondary data derived from annual reports and sustainability reports listed on the IDX-IC (IDX Industrial Classification) and taken from the Indonesia Stock Exchange (IDX) through the website (www.idx-ic.co .id). The research sample was taken by purposive sampling with a total of 110 observations. The results showed a significant positive effect of green competitive advantage on the value relevance of earnings, both the price model and the return model. Thus, information is said to be relevant if information on green competitive advantage can contribute to profits and react positively to the market, so that it can be used as a basis for decision making. The test results show that there is no significant negative effect for green competitive advantage on the value relevance of book value with the price model. However, the green competitive advantage for the return model has a significant negative effect on the value relevance of book value. These results indicate that investors fail to recognize the potential book value in the future. Thus the information is said to be irrelevant because the green competitive advantage information reflected in the book value is not responded to by the market. The results of this study indicate that the value relevance of earning and book value is non-linear.
The Effect of Green Banking and Green Investment on Firm Value with Eco-Efficiency as Moderation Murwaningsari, Etty; Rachmawati, Sistya
International Journal of Social and Management Studies Vol. 4 No. 2 (2023): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i2.300

Abstract

The purpose of this research is to analyze the effect of (1) green banking and green investment on firm value. (2) Eco-efficiency moderates green banking and green investment on firm value. This research method was carried out by taking secondary data, namely banks listed on the Indonesian stock exchange (IDX-IC), the number of research samples was 47 banks, according to purposive sampling criteria during the 2016-2021 period (6 years) so the number of samples was 107 observations, using panel data regression. The results of this study (1) Green banking has a positive effect on firm value. (2) Green investment has a positive effect on firm value. (3) Eco-Efficiency can strengthen the effect of green banking on firm value. (4) Eco-Efficiency cannot strengthen the effect of green investment on firm value
PELATIHAN TATA KELOLA USAHA BAGI PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) ASOSIASI PENGUSAHA MIKRO KECIL DAN MENENGAH (PMKM) PRIMA INDONESIA WILAYAH JAKARTA SELATAN Sofie; Etty Murwaningsari; Deni Darmawati; Sistya Rachmawati; Eko Cahyo Mayndarto; Yulia Eka Riyanti
Jurnal Abdikaryasakti Vol. 6 No. 1 (2026): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v6i1.26330

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) menunjukkan perkembangan yang positif. Namun, UMKM masih menghadapi berbagai kendala dalam pengembangan usaha, terutama pada aspek efisiensi kinerja sumber daya manusia (SDM), pengelolaan keuangan yang belum sesuai standar, serta pemanfaatan strategi pemasaran berbasis digital yang belum optimal. Permasalahan tersebut diperkuat oleh keterbatasan pelatihan berkelanjutan, praktik pencatatan keuangan yang masih konvensional, serta rendahnya kapasitas dalam adopsi teknologi digital. Selain itu, aspek SDM juga ditandai dengan belum optimalnya perilaku kewirausahaan, kreativitas, disiplin, etos kerja, dan profesionalisme. Kondisi serupa juga dialami oleh pelaku UMKM yang tergabung dalam Asosiasi Pengusaha Mikro Kecil dan Menengah (PMKM) Prima Indonesia yang memiliki tingkat kompetensi yang beragam. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kapasitas pelaku UMKM melalui pelatihan tata kelola usaha yang terstruktur. Metode pelaksanaan dilakukan dalam bentuk pelatihan dan pendampingan kepada 33 peserta yang berfokus pada penguatan aspek manajerial dan operasional usaha. Hasil yang diharapkan adalah peningkatan kompetensi pelaku UMKM. Pelatihan ini menghasilkan tingkat pemahaman tata kelola dari 30% menjadi 85%. Ada peningkatan sebesar 55% yang menunjukkan bahwa pelatihan tata kelola usaha yang diberikan efektif dalam meningkatkan pemahaman peserta dalam mengelola usaha secara lebih efektif dan profesional sehingga berdampak pada peningkatan kinerja usaha. Selain itu, kegiatan ini juga menghasilkan luaran berupa Hak Kekayaan Intelektual (HKI), publikasi artikel pada jurnal nasional, serta peningkatan kapasitas usaha pelaku UMKM secara berkelanjutan.
Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City I Gusti Ayu Asri Pramesti; Sistya Rachmawati; Etty Murwaningsari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3148

Abstract

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square. The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.
The Role of Tangibility, Business Risk, and Managerial Ownership on Capital Structure Febryanti Simon; Sistya Rachmawati; Etty Murwarningsari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3531

Abstract

A poll performed by the “Ministry of Manpower of the Republic of Indonesia” revealed that a significant majority of enterprises, specifically 88%, saw financial disruption during the Covid-19 outbreak. Efficient management of capital structure is essential for firms to withstand periods of crisis. The aim of this study is to analyze the elements that can impact the formation of a company's capital structure. “The population for this study consists of all companies that are listed on the IDX (Indonesia Stock Exchange) from 2020 to 2022”. This study utilized purposive sampling to choose the sample. The study utilizes secondary data acquired from financial statements accessible from the website www.idx.co.id. This study uses multiple regression analysis utilizing EViews 12 software to analyze the data. The hypothesis Ha1 is confirmed, suggesting that business risk has ab statistically significant adverse effect on capital structure, as indicated by a p-value of 0.03 (0.05). Ha3 is valid, the presence of tangible assets can amplify the influence of business risk on the capital structure. This study indicates that companies can efficiently control the allocation of external and internal funds by considering business risks and managerial ownership
THE EFFECT OF DISCRETIONARY AND NON-DISCRETIONARY INCOME SMOOTHING AND CAPITAL BUFFER ON CREDIT GROWTH: MODERATED BY LIQUIDITY RISK Yudi Yudi; Sistya Rachmawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12806

Abstract

ABSTRACTThis study aims to examine the effect of discretionary and non-discretionary income smoothing and capital buffers on credit growth, moderated by liquidity risk. This study uses data regression analysis with a fixed-effects model. The study sample consisted of 170 respondents, consisting of 36 banking companies listed on the Indonesia Stock Exchange from 2020 to 2024. The results of this study show a significant positive effect of discretionary and non-discretionary income smoothing and capital buffers on credit growth. Liquidity risk has no effect on credit growth, and the interaction with discretionary income smoothing has been proven to strengthen this effect, indicating as quasi-moderation. However, when liquidity risk interacts with non-discretionary income smoothing and capital buffers, the interaction is proven not to strengthen the effect, indicating as predictor moderation. Originality this study offers important insights for regulators and practitioners regarding the impact of income smoothing and capital buffers in controlling credit growth during the COVID-19 pandemic.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perataan laba diskresioner, dan non-diskresioner dan modal penyangga terhadap pertumbuhan kredit bank yang dimoderasi oleh risiko likuiditas. Penelitian ini menggunakan analisis regresi data dengan fixed effect model. Sampel penelitian ini sebanyak 170 terdiri dari 36 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2024. Hasil studi ini membuktikan adanya pengaruh positif signifikan perataan laba diskresioner dan non-diskresioner dan modal penyangga terhadap pertumbuhan kredit. Risiko likuiditas tidak berpengaruh terhadap pertumbuhan kredit, namun setelah diinteraksikan dengan perataan laba diskresioner, terbukti memperkuat, yang disebut sebagai kuasi moderasi. Risiko likuiditas diinteraksikan dengan perataan laba non-diskresioner dan penyangga modal, terbukti tidak memperkuat, yang disebut sebagai moderasi prediktor. Orisinalitas studi ini menawarkan wawasan penting bagi regulator dan praktisi tentang dampak perataan laba dan modal penyangga dalam mengendalikan pertumbuhan kredit masa pandemic covid-19
THE MODERATING EFFECT OF THE AUDIT COMMITTEE ON THE RELATIONSHIP BETWEEN ESG PERFORMANCE, TAX AGGRESSIVENESS, AND EARNINGS PERSISTENCE Efendi Susana; Sistya Rachmawati
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.178-201

Abstract

In the modern business landscape, organizations are increasingly expected not only to achieve financial profitability but also to demonstrate responsibility toward environmental and social issues, which are commonly represented through Environmental, Social, and Governance (ESG) performance indicators. Meanwhile, the adoption of aggressive tax strategies can create instability in reported earnings and may generate concerns among stakeholders regarding corporate transparency and ethical conduct. This research investigates how ESG performance and tax aggressiveness influence earnings persistence while also analyzing the moderating function of the audit committee as a component of corporate governance. The study uses data from 97 firms listed on the Indonesia Stock Exchange between 2019 and 2021, resulting in 291 firm-year observations obtained through purposive sampling. Panel data regression analysis was conducted using EViews version 12. The findings reveal that ESG performance does not have a statistically significant relationship with earnings persistence. However, tax aggressiveness, proxied by the Effective Tax Rate (ETR), shows a negative association with earnings persistence. In addition, the presence of the audit committee mitigates the adverse effect of tax aggressiveness on earnings persistence. These findings highlight the importance of corporate governance mechanisms in improving financial reporting quality and maintaining earnings sustainability.
Co-Authors Angelica Dipaulina Augustine, Yvonne Bella Nabilla Lukita Putri Danur Dara Adelia Darmawati, Deni Diana Airawaty Diftya Rachmitha Hunafah Efendi Susana Egi Gumala Sari Eko Cahyo Mayndarto Ellyzia Sustrastanti Elni Beatrix Daun Tasik Allo Elni Beatrix Daun Tasik Allo Erie Riza Nugraha Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwarningsari Eucharistia, Happy Evlin Adelina Sinaga Fatik Rahayu Febryanti Simon Giawan Nur Fitria Grahita Iga Pramesti Happy Eucharistia Harahap, Cicely Delfina Humaira Uswatun Hasanah Hunafah, Diftya Rachmitha I Gusti Ayu Asri Pramesti I Gusti Ayu Asri Pramesti Ismawati Haribowo Leandra Endhita Estuningsih Lembah Dewi Andini Lestari, Risti Dwi Lestari, Risti Dwi Listya Sugiyarti Maya Grace Basaria Mazzlida Mat Deli Mazzlida Mat Deli Muhammad Azzaki Muhammad Nuryatno Muhammad Nuryatno Muhammad Nuryatno Amin Muhd. Nuryatno Amin Mulyani, Susi Dwi Mulyani, Susi Dwi Dwi Naila Syamlan Nike Dewanti Wulanningrat Nugraha, Erie Riza Prastiyo Diatmono Pratiwi, Inugrah Ratia Priyono Priyono Qintharah, Yuha Nadhirah Raphita Fauzyyah Reiza Basariadi Risti Dwi Lestari Rustandi Rustandi Sofie Sofie Sri Yulianti Sustrastanti, Ellyzia Suyono Suyono Suyono Suyono Triyanto Triyanto Wan Muhammad Kudri Winda Natalia Pardede Yudi Jemiran Yuha Nadhirah Qintharah Yulia Eka Riyanti Yvonne Augustine