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Analisis Fundamental Makro, Fundamental Mikro Terhadap Kinerja Keuangan Dengan Struktur Kepemilikan, Manajemen Laba, Dan Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Tercatat Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dela Wahyu Putri Awanda; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1993

This research aims to analyze the influence of macro fundamentals and micro fundamentals on company financial performance, by considering ownership structure, earnings management, and company characteristics as intervening variables. This study focuses on companies listed on the IDX during a certain period. This research uses a quantitative methodology with a path analysis approach to test the correlation between variables. The data analyzed is secondary data taken from the annual reports of companies listed on the IDX. The research results show that macro and micro fundamental factors have a significant influence on the company's financial performance. Ownership structure and company characteristics are proven to act as intervening variables that strengthen the relationship between fundamental factors and financial performance. On the other hand, earnings management was found to have a negative moderating effect on this relationship. These findings provide valuable insight for investors and company management in making investment decisions and company management strategies. This research also provides theoretical contributions in understanding the dynamics of interactions between fundamental factors, ownership structure, earnings management, and company characteristics on financial performance.

The Role Of Green Economy In Ncouragig Enterpreneurial Innovation Of MSME Coconut Ice Sellers Cailah Nasywa Afrila; Diah Indri Anggriyanti; Dela Wahyu Putri Awanda; Maria Yovita R. Pandin
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i2.187

The purpose of this study on the Role of Green Economy in Encouraging Entrepreneurial Innovation of MSME’s Selling Coconut Ice is to find out how to classify waste that can be processed into something that can be reused and waste that cannot be processed. Coconut ice sellers sometimes do not know how coconut waste can be processed into something that has economic value. Therefore, coconut ice sellers only sell coconut to be made into coconut ice with various variants by providing innovative flavors other than original such as palm sugar flavors, or using flavored syrups. With so many coconut ice sellers today, there is a large amount of coconut waste generated every day. Materials that sometimes cause waste in MSME entrepreneurs selling coconut ice are waste that is not used or discarded such as coconut shells, coconut fibers, syrup bottles, milk cans, and plastic (other waste). This is a problem for traders who have difficulty distributing waste so that it can be processed into something that can be used or useful and has economic value for waste that is reprocessed. To emphasize the environmentally friendly aspects of coconut waste and can increase the attractiveness for consumers to care about their environment regarding the waste. So from the conclusion of this research can emphasize, how important the green economy is in encouraging innovation regarding entrepreneurship in MSME’s for coconut ice sellers.

The Impact of Fraud on the Company’s Financial Statements Cailah Nasywa Afrila; Dela Wahyu Putri Awanda; Hwihanus Hwihanus
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.92

The purpose of this study is to identify methods to address financial statement fraud, both in developed and developing countries. Meta-analysis is a systematic statistical technique for combining several original studies in order to obtain more accurate and reliable results and conclusions. Through this approach, it is expected that ways to prevent government financial statement fraud can be identified, collected, and integrated. The analysis of 5 journals shows that some effective strategies to prevent financial statement fraud include good and effective internal controls, improving organizational culture, creating anti-fraud policies and procedures, and implementing forensic accounting.

Perbandingan Kinerja Antar 3 Perusahaan pada PT Gudang Garam Tbk, PT HM Sampoerna Tbk dan PT Indonesia Tobacco Tbk Periode 2019-2023 Diah Indri Anggriyanti; Cailah Nasywa Afrila; Dela Wahyu Putri Awanda
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2821

This study discusses the comparison of the financial performance of three tobacco companies in Indonesia, namely PT Gudang Garam Tbk, PT HM Sampoerna Tbk, and PT Indonesia Tobacco Tbk in the 2019-2023 period. The analysis was conducted using financial ratios including liquidity, activity, solvency, profitability, and market to evaluate the operational performance and financial structure of each company. The results showed that PT HM Sampoerna Tbk consistently had the best performance in terms of operational efficiency, profitability, and solvency. Meanwhile, PT Gudang Garam Tbk excels in dividend policy, despite facing challenges in asset efficiency and profitability. PT Indonesia Tobacco Tbk, despite showing improvement in some solvency ratios, still faces high financial risk and low operational efficiency. This study provides important insights for investors and stakeholders to understand the competitive position and opportunities for improvement of corporate strategies in the tobacco industry.

Analisis Fundamental Makro, Fundamental Mikro Terhadap Kinerja Keuangan Dengan Struktur Kepemilikan, Manajemen Laba, Dan Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Tercatat Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dela Wahyu Putri Awanda; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1993

This research aims to analyze the influence of macro fundamentals and micro fundamentals on company financial performance, by considering ownership structure, earnings management, and company characteristics as intervening variables. This study focuses on companies listed on the IDX during a certain period. This research uses a quantitative methodology with a path analysis approach to test the correlation between variables. The data analyzed is secondary data taken from the annual reports of companies listed on the IDX. The research results show that macro and micro fundamental factors have a significant influence on the company's financial performance. Ownership structure and company characteristics are proven to act as intervening variables that strengthen the relationship between fundamental factors and financial performance. On the other hand, earnings management was found to have a negative moderating effect on this relationship. These findings provide valuable insight for investors and company management in making investment decisions and company management strategies. This research also provides theoretical contributions in understanding the dynamics of interactions between fundamental factors, ownership structure, earnings management, and company characteristics on financial performance.

Akuntansi Keberlanjutan dan Pengungkapan ESG pada PT Unilever Indonesia dan PT Pertamina sebagai Perusahaan Pemenang ASRRAT Dela Wahyu Putri Awanda; Ida Bagus Ketut Bayangkara
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6554

This study aims to analyze the implementation of sustainability accounting and ESG disclosure at PT Unilever Indonesia and PT Pertamina as ASRRAT winning companies, focusing on the extent to which both companies integrate sustainability principles into their business strategies and operations, as well as their contribution to achieving the Sustainable Development Goals (SDGs). Using a qualitative approach through meta-analysis and literature study methods, this study analyzes secondary data from scientific articles and trusted publications obtained through Google Scholar. The results of the study show that both companies have successfully implemented ESG principles that focus on reducing emissions, renewable energy, and empowering communities, by following international standards such as GRI. Despite facing cost challenges, both were able to demonstrate that transparent and structured ESG reporting not only reduces risk, but also creates long-term value and strengthens the company's competitiveness, making them examples of best practices in sustainability and ESG reporting that support the achievement of SDGs.

Efektivitas Penggunaan SAP dalam Pencatatan Transaksi Keuangan : Pengalaman Magang di PT Pos Indonesia Regional V Surabaya Dela Wahyu Putri Awanda; Uhti Noer Choliza Safitri; Devina Shava Amalia; Ataina Rusyda Fauziyah
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1309

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.

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