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All Journal JURNAL AKUNTANSI DAN AUDITING INVENTORY: JURNAL AKUNTANSI Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Bisnis dan Akuntansi Journal of Central Banking Law and Institutions
Wiyarti, Evy Steelyana
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ELEVATING FIRM VALUE: EXPLORING THE ESG FRAMEWORK'S INFLUENCE ON CORPORATE PERFORMANCE Wiyarti, Evy Steelyana; Lim, Michelle
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.1-23

Abstract

The establishment of a company not only focuses on financial aspects, but also focuses on social and environmental aspects. The purpose of this study is to empirically prove that philanthropic activities, environmental performance and environmental costs affect the value of the company. This research was conducted by energy sector companies listed on the Indonesia Stock Exchange in 2011-2020 and used the purposive sampling method  in determining samples. Data processing in this study was carried out using Microsoft Excel and SPSS 25 software. The data analysis technique in this study used multiple linear regression analysis. The results of this study prove that philanthropic activities have a positive and significant impact on the value of the company, while environmental performance has positive results but does not have a significant effect on the value of the enterprise. On the other hand, environmental costs have a negative result and do not have a significant effect on the value of the company. These findings suggest that companies should continue to prioritize philanthropic activities as a component of their CSR strategy, while also considering the environmental costs incurred as a result of their operations.
Comparative Analysis of Financial Reporting under PSAK 73 and PSAK 30: Implications for Lease Accounting Practices Wiyarti, Evy Steelyana; Fadlurahman, Muhammad Harris
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.19617

Abstract

The purpose of this study was to determine the differences in the presentation of  financial statements in the implementation of PSAK 30 and PSAK 73 and to analyze  the company's performance after the implementation of PSAK 73. The method used in  this study was a qualitative method with descriptive analysis. In this study, interviews  and data collection were conducted. The data and information obtained are processed  by comparison and ratio calculation. The results of the study are the differences  between the implementation of PSAK 30 and PSAK 73 at PT. KBS  can be directly seen in the increase in total assets, total liabilities and total  equity. In the calculation of the ratio, several results show an increase in value after  the application of PSAK 73. It is concluded that since the application of PSAK 73, the  company's performance has increased and financial reporting has become more  efficient and transparent. 
PENERAPAN PSAK 71 PADA RASIO KEUANGAN DI PERUSAHAAN TELEKOMUNIKASI Wiyarti, Evy Steelyana; Prameswari, Ayundita
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 1 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i1.5594

Abstract

The implementation of PSAK 71 at PT. Centratama Telekomunikasi Indonesia Tbk focuses on financial instruments, resulting in changes to accounts receivable and cash equivalents. The adoption of PSAK 71 aims to enhance the quality of financial reporting by regulating classification and measurement, impairment, and hedge accounting. Moreover, the transition from PSAK 55 to PSAK 71 aims to simplify the impairment model. The impairment method in PSAK 71, namely Expected Credit Loss, allows for the recognition of credit losses before they occur, differing from the Loss Incurred Method in PSAK 55.This research aims to evaluate the financial performance and factors that changed after the implementation of PSAK 71 at PT. Centratama Telekomunikasi Indonesia Tbk. Data analysis employs qualitative descriptive and comparative techniques on financial ratios. The study reveals fluctuations in ratio values, with a decrease in liquidity and an increase in activity, solvency, and profitability. The conclusion emphasizes the improvement in the quality of financial reporting post-implementation of PSAK 71, despite some changes in ratios. The significant implications of this research highlight the positive impact of implementing PSAK 71 on the company's financial management.
A COMPREHENSIVE EXPLORATION OF PUBLIC-PRIVATE PARTNERSHIP IN TOLL ROAD INFRASTRUCTURE DEVELOPMENT Wiyarti, Evy Steelyana; Kinanti, Dhea
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2424

Abstract

This study explores collaborative governance in Public-Private Partnership (PPP) based toll road development between 2000 and 2020. Analyzing articles from various academic journals, The majority of the articles were from Q1-ranked journals according to the SCImago Journal & Country Rank website. The research identified a rise in the number of publications on this topic, with 2015 showing the most. The most frequent research themes were risk management, value for money, and critical success factors for PPPs. Governance theory emerged as a key concept influencing PPPs in toll road development, alongside Institutional Theory and Stakeholders Theory within Public Sector Accounting Theory. Overall, the study highlights a growing interest in collaborative governance for PPPs and emphasizes the importance of effective collaboration and decision-making for successful PPP projects.
SUSTAINING BATIK LASEM: GOVERNMENT POLICIES, WOMEN’S EMPOWERMENT, AND CENTRAL BANK SUPPORT Nursanti, Tinjung Desy; Wiyarti, Evy Steelyana
Journal of Central Banking Law and Institutions Vol. 4 No. 2 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v4i2.286

Abstract

This paper adopts a multifaceted approach to explore the interplay between government policies, the education system, women’s empowerment, and central bank intervention in the preservation of the Batik Lasem industry in Central Java, Indonesia. Utilising qualitative methodologies with content analysis techniques, the study addresses four key research questions: (1) protective measures for the industry; (2) educational contributions to sustainability and MSME support; (3) women’s empowerment within Batik Lasem MSMEs; and (4) the central bank’s role in market promotion and financial access. Findings reveal a complex landscape shaped by policies, the education system, entrepreneurial dynamics, and financial intervention. The study underscores the importance of collaborative efforts and strategic initiatives for fostering industry growth, cultural preservation, and gender equality. It recommends enhancing collaboration among all stakeholders, educational opportunities, gender-equitable policies, and continued support for the Batik Lasem industry. It highlights the potential for synergistic partnerships to further elevate the industry and empower its participants.
Co-Authors Fadlurahman, Muhammad Harris Kinanti, Dhea Lim, Michelle Prameswari, Ayundita Tinjung Desy Nursanti