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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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Information Asymmetry Moderates the Impact of Green Intellectual Capital and Real Earnings Management on Future Stock Returns Etty Murwaningsari; Sistya Rachmawati; Mazzlida Mat Deli
Journal of Applied Business and Technology Vol. 6 No. 2 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i2.200

Abstract

The aim of this study is to (1) analyze the impact of green intellectual capital and real earnings management on future stock returns. (2) The role of information asymmetry as a moderating variable for the impact of green intellectual capital and real profit management on future stock returns. This research method uses secondary data from companies in the non-cyclical consumer sector listed on the Indonesian Stock Exchange (BEI). The research sample was selected in the period 2021-2022 based on purposive sampling criteria–, resulting in 158 observations. The data analysis was performed using the moderated regression analysis (MRA) approach to test the relationship between the variables in this study. The results of this investigation show that: (1) Green intellectual capital and real earnings management have a positive impact on future stock returns. (2) Information asymmetry does not weaken the relationship between green intellectual capital and future stock returns, so that it is classified as a moderating predictor. On the other hand, information asymmetry is shown to attenuate the impact of real earnings management on future stock returns, indicating that this variable acts as a full moderator. (3) The control variable leverage has no effect on future stock returns, while firm size has a negative effect on future stock returns.
Pengaruh Financial Distress Dan Ukuran Perusahaan Terhadap Auditor Switching Lembah Dewi Andini; Muhammad Azzaki; Reiza Basariadi; Sistya Rachmawati
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i2.247

Abstract

This study aims to determine the effect offinancial distress and firm size on auditor switching. The independent variables in this study are financial distress and firm size. The dependent variable is auditor switching. The research method uses quantitative methods. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2017- 2021. The sample of this study were 44 companies listed on the Indonesia Stock Exchange (IDX). The analysis technique usedin this study is multiple linear regression. The results showed that profitability measured by Debt Equity Ratio (DER) did not significant on Auditor Switching and Firm Size measured by (Ln total assets) had a significantly effect on Auditor Switching.
Pengaruh Kualitas Pelaporan Keuangan, Debt Maturity Terhadap Efisiensi Investasi Angelica Dipaulina; Sistya Rachmawati
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.351

Abstract

Purpose: This research aims to examine the influence of financial reporting quality and debit maturity on investment efficiency. Design/methodology/approach: This research is quantitative data. The population in this research is manufacturing companies in the raw goods sub sector in 2018-2022. Using the purposive sampling method, there were 10 companies as research samples. The analysis technique used to test the hypothesis is multiple regression analysis using eviews 9 software. Findings: Variable financial reporting quality is measured using Return on Assets (ROA). Variable Financial reporting quality is measured using Return on Assets (ROA). The debt maturity variable is measured using the Stdebt formula, while the investment efficiency variable is measured using sales growth. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is panel regression analysis. The results of this research indicate that the quality of financial reporting and debt maturity have a positive and insignificant effect on investment efficiency.
The Effect Of Media Exposurer, Slack Resources, Public Ownership, And Profitability On Corporate Social Responsibility (CSR) Disclosure Leandra Endhita Estuningsih; Sistya Rachmawati; Egi Gumala Sari
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): September 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i2.436

Abstract

Objective – This study aims to determine the influence of Media Exposure, Slack Resources, Public Ownership, and Profitability on Corporate Social Responsibility Disclosure. Design/methodology/approach – This study uses quantitative data, the sample in this study is 55 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2018-2022. The analysis techniques used to test the hypothesis are statistical analysis, namely: descriptive statistics, classical assumption tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, hypothesis tests and determination coefficients with SPSS 25.0. Findings – The results of this study show that the Media Exposure variable has a positive and significant effect on corporate social responsibility disclosure, the slack resources variable has a negative and insignificant effect on corporate social responsibility disclosure, the public ownership variable has a positive and insignificant effect on corporate social responsibility disclosure, and the profitability variable has a positive and significant effect on corporate disclosure social responsibility Originality/Value– This study discusses Corporate Social Responsibility Disclosure and other factors such as Media Exposure, Slack Resources, Public shareholding and Profitability focusing on consumer non-cyclical. This study uses the Sustainbility Reporting Guidelines (SRG) index. Launched by the Global Reporting Initiative (GRI), in the SRG, there are 79 items spread across 6 performance indicators. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure.
The Effect of Green Accounting and Leverage on Company Financial Performance with Good Corporate Governance as a Moderating Variable Danur Dara Adelia; Sistya Rachmawati
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.647

Abstract

Abstract Purpose – This study aims to obtain empirical evidence on the influence of green accounting and leverage on financial performance with good corporate governance as a moderating variable Design/methodology/approach – This study uses a quantitative research design. The sample consists of 52 property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024. The analysis techniques used to test the hypotheses are multiple regression analysis and moderation interaction regression using EViews 9 software Findings – The results of this study indicate that green accounting has a negative effect and is not statistically significant on financial performance. Furthermore, leverage has a negative effect and is not statistically significant on financial performance, and good corporate governance has a negative effect and is not statistically significant on financial performance. However, good corporate governance does not strengthen the influence of green accounting on financial performance, and good corporate governance does not strengthen the influence of leverage on financial performance Research limitations/implications – This study discusses financial performance and other factors such as green accounting, leverage, and good corporate governance, focusing on companies in the property and real estate sector. This study contributes new insights by positioning good corporate governance as a moderating variable that strengthens the relationship to explain variations in corporate financial performance amid increasing demands for sustainable business practices
Analysis of Inventory Calculation Between the Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia: Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia Winda Natalia Pardede; Lembah Dewi Andini; Diana Airawaty; Sistya Rachmawati
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.695

Abstract

At company PT. Ohtomi, there is a discrepancy between theory and practice in the application of inventory control methods. Theoretically, the Just In Time (JIT) method should be able to reduce storage costs since the company does not need to maintain large stock. However, field data shows that inventory costs under the JIT method are actually higher compared to the Economic Order Quantity (EOQ) method.
Improving Accountability and Transparency in Nonprofit Educational Organizations through the Implementation of ISAK 35 Sistya Rachmawati
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i1.7405

Abstract

The implementation of community service and independent implementation of non-profit educational organizations plays an important role in providing quality educational services without a profit orientation. However, challenges in maintaining accountability and transparency still often occur, especially in terms of financial reporting. The application of Financial Accounting Standards Interpretation (ISAK) 35: Presentation of Financial Statements of Non-Profit Entities is a strategic step to ensure that the financial statements of non-profit educational institutions can reflect the actual conditions and are easily understood by stakeholders. This PKM activity aims to improve the understanding and implementation of ISAK 35 in non-profit educational institutions partnered with Trie Bhakti University through training, mentoring, and the preparation of ISAK 35-based financial report models. The results of this activity show a significant increase in the understanding of foundation administrators regarding the principles of accountability, financial report structure, and public information disclosure. With the implementation of ISAK 35, partner educational institutions are able to produce more transparent, relevant, and reliable financial reports as a form of accountability to the public and donors
The Effect of Environmental Awareness, Green Competitive Advantage, and Green Habbit on Business Performance with Generic Strategy as Moderation Sistya Rachmawati; Etty Murwaningsari; Suyono Suyono; Mazzlida Mat Deli
International Journal of Social Science and Business Vol. 9 No. 4 (2025): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i4.94371

Abstract

The research objectives are to analyze (1) The effect of environmental awareness, green competitive advantage, and green habbit on business performance. (2) Generic strategy moderates the effect of environmental awareness, green competitive advantage, and green habbit on business performance. This research method is carried out by taking secondary data, namely consumer non-cyclical sector companies listed on the Indonesia Stock Exchange, according to purposive sampling criteria during the 2021-2023 period so that the total sample is 249 observations using moderated regression analysis. This study employs a quantitative approach with panel data analysis using EViews software. The results showed that environmental awareness does not affect business performance, green competitive advantage has a positive effect on business performance, green habbit has a positive effect on business performance, green strategy does not strengthen the effect of environmental awareness, green competitive advantage and green habbit on business performance, so the moderating variable, namely green strategy, is included in the predictor moderator variable category. The control size variable does not affect business performance, while leverage influences business performance.
PENDEKATAN STRATEGIS PEMASARAN SEBAGAI PENENTU KEPUTUSAN PELANGGAN UNTUK BERTAHAN: STUDI KASUS HOTEL ARYADUTA PEKANBARU Suyono Suyono; Sistya Rachmawati; Etty Murwaningsari; Wan Muhammad Kudri; Priyono Priyono
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5659

Abstract

This study aims to identify and analyze the influence of the Marketing Mix (7P)—product, price, promotion, place, people, process, and physical evidence—on the decision to stay at Hotel Aryaduta Pekanbaru. The population of this research consists of all consumers who purchase or use services at Hotel Aryaduta Pekanbaru. Based on the formula by Hair et al., the sample size was determined to be 145 respondents using an accidental sampling technique. The primary data were collected through questionnaires distributed to consumers. The data analysis techniques employed included descriptive analysis and multiple regression analysis using SPSS software. The findings indicate that the variables of product, price, promotion, and process have a significant influence on the decision to stay, whereas place, people, and physical evidence do not show a significant effect. Theoretically, these results reinforce the concept that certain elements of the marketing mix play a dominant role in shaping consumer decision-making, and they contribute to the development of marketing theory, particularly within the hospitality industry. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Marketing Mix (7P), yang meliputi produk, harga, promosi, lokasi, orang, proses, dan bukti fisik, terhadap keputusan menginap pada Hotel Aryaduta Pekanbaru. Populasi dalam penelitian ini adalah seluruh konsumen yang melakukan pembelian atau menggunakan layanan di Hotel Aryaduta Pekanbaru. Berdasarkan rumus Hair et al., jumlah sampel ditetapkan sebanyak 145 responden dengan menggunakan teknik accidental sampling. Pengumpulan data penelitian menggunakan data primer yang diperoleh melalui kuesioner yang dibagikan kepada konsumen. Teknik analisis data yang digunakan meliputi analisis deskriptif dan analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan variabel produk, harga, promosi, dan proses berpengaruh signifikan terhadap keputusan menginap, sementara lokasi, orang, dan bukti fisik tidak memberikan efek signifikan. Implikasi teoritis temuan ini memperkuat konsep bahwa elemen bauran pemasaran tertentu memiliki peran dominan dalam membentuk keputusan konsumen, serta memberikan kontribusi terhadap pengembangan teori pemasaran khususnya pada industri perhotelan.
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