Article Per Year (5 Year)
p-Index From 2020 - 2025
4.227
P-Index
This Author published in this journals
All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi JURNAL SeMaRaK Paulus Journal of Accounting (PJA) International Journal of Educational Administration, Management, and Leadership Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Holiawati
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
EFFECT OF CASH FLOW VOLATILITY, GROWTH OPPORTUNITIES, AND DIVIDEND POLICY ON HEDGING DECISIONS: (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange 2016-2020) Hasim, Rahmat Pirmansyah; Holiawati
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.422 KB) | DOI: 10.55047/marginal.v1i4.310

Abstract

This study aims to examine the effect of Cash Flow Volatility, Growth Opportunities, and Dividend Policy on Hedging Decisions. This type of research is quantitative associative. With the population study consist of mining companies listed on the Indonesia Stock Exchange in 2016 – 2020. Meanwhile, the sampling technique used is purposive sampling. Hence, the number of samples obtained in this study as many as 13 companies with data obtained as much as 65 data. The analysis technique used is logistic regression analysis. This research is processed using e-views 10 software. The results revealed that Cash Flow Volatility, Growth Opportunities, and Dividend Policy have a significant effect on Hedging Decisions. Besides, Cash Flow Volatility and Growth Opportunity variables have a significant effect on Hedging Decisions, while Dividend Policy Variables have no effect on Hedging decisions.
Analisis Implementasi Integrated Reporting pada PT XL Axiata Tbk berdasarkan IR Framework Diki Ibrahim; Nisrina Jaesa; Nurul Hasanah; Rahmawati; Holiawati
Paulus Journal of Accounting (PJA) Vol. 5 No. 2 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Analysis of Integrated Reporting Implementation at PT XL Axiata Tbk Based on the IR Framework. This research examines the implementation of Integrated Reporting (IR) at PT XL Axiata Tbk, referencing "The International <IR> Framework" published by the International Integrated Reporting Council (IIRC) in 2013. A comparative statistical analysis was used to assess the compliance level with the required IR elements. The findings indicate that PT XL Axiata Tbk has implemented the IR elements with a 93% compliance rate, demonstrating a strong commitment to transparency and integrated performance reporting. However, some elements have not been fully applied, necessitating more comprehensive information and explanations for the omission of certain elements. This study is limited to PT XL Axiata Tbk and the year 2022.
Analisis Prediksi Kebangkrutan PT Matahari Departemen Store Tbk Menggunakan Metode Springate Z-Score dan Metode Grover Z-Score Tahun 2018 – 2022 Ginting, Nita Oktaviani; Marnija, Marnija; Gulo, One Berkat Harapan; Rosana, Andri Murti; Holiawati
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis prediksi kebangkrutan dengan menggunakan metode Springate Z-Score dan Grover Z-Score pada PT Matahari Departemen Store Tbk periode 2018-2022. Penelitian ini menggunakan metode deskriptif kuantitatif. Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan. Dari hasil penelitian diketahui bahwa PT Matahari Departemen Store Tbk termasuk dalam kategori perusahaan yang tidak sehat pada tahun 2020. Kondisi tidak sehat pada tahun tersebut terlihat dari menurunnya nilai modal kerja perusahaan, laba dan net income dan dibuktikan dengan kenyataan tutupnya beberapa gerai yang ada sepanjang tahun 2020. Manfaat dari penelitian ini diharapkan perusahaan dapat menjaga kondisi keuangan diperiode selanjutnya serta perusahaan dapat mengambil langkah atau strategi lebih baik lagi dalam meningkatkan performa perusahaan dan investor dapat mengambil keputusan dengan bijak untuk mempertahankan investasinya pada PT Matahari Departemen Store Tbk. Penelitian perusahaan ini semoga menjadi tolak ukur keuangan bagi perusahaan ritel lainnya dalam menghadapi kondisi persaingan usaha online yang semakin meluas.
Penerapan Finansial Fit : Mengajak Anak Smk Untuk Berinvestasi Yang Menguntungkan Bukan Judi Online Immami; Yulianti, Dwi Siska; Aqdiah; Holiawati; Jaesa, Nisrina
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Pengabdian kepada masyarakat ini merespons maraknya keterlibatan remaja dalam judi online dengan mengedukasi siswa SMK Yayasan Islam Nurul Fajar Bogor tentang alternatif investasi yang aman. Program "Finansial Fit" yang diikuti 63 siswa ini menggunakan pendekatan sosialisasi langsung dan diskusi interaktif untuk mencegah risiko judi online melalui pemahaman investasi yang menguntungkan. Hasil menunjukkan perubahan persepsi signifikan, dimana peserta yang awalnya tertarik dengan iming-iming keuntungan cepat dari judi online, beralih pada perencanaan keuangan jangka panjang melalui instrumen investasi legal seperti tabungan berjangka, reksadana, dan emas.
Green Accounting Intervens Corporate Governance and Environmental Performance On Financial Performance Hamzah, M. Imron; Suripto; Holiawati
International Journal of Educational Administration, Management, and Leadership Volume 6, Number 1, May 2025
Publisher : Har Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51629/ijeamal.v6i1.209

Abstract

This study aims to analyze the empirical evidence of green accounting as an intervening variable in the influence of corporate governance and environmental performance on financial performance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research adopts a quantitative and associative approach. The population comprises 83 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. A purposive sampling method was applied, resulting in 53 companies over three years, yielding 159 data points. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that corporate governance and environmental performance have a direct, positive, and significant impact on green accounting. Furthermore, corporate governance, environmental performance, and green accounting positively and significantly influence financial performance. Green accounting acts as an intervening variable that strengthens the relationship between corporate governance, environmental performance, and financial performance. This study offers managerial implications, highlighting the importance of enhancing corporate governance, environmental performance, and the implementation of green accounting to improve financial performance and support sustainability. Future research is encouraged to expand the scope to other industrial sectors, incorporate external factors such as regulations and organizational culture, and adopt a longitudinal approach to examine the long-term impact of green accounting on corporate financial sustainability. These findings advocate for the development of standardized reporting policies and investment in environmentally friendly technologies to strengthen the connection between sustainability and financial performance.
THE INFLUENCE OF MEDIA PUBLICATIONS, ENVIRONMENTAL PERFORMANCE, LEVERAGE AND INDUSTRY TYPE ON CARBON EMISSION DISCLOSURE Marheni; Holiawati; Endang Ruhiyat
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.456

Abstract

Carbon emissions are the release of carbon gas into the atmosphere, which can arise as a result of a company's operational activities. Disclosure of carbon emissions is a form of responsible practice for environmental aspects carried out by companies. However, there are still companies that do not disclose carbon emission disclosure items. This research aims to examine the influence of Media Publications, Environmental Performance, Leverage and industry type on Carbon Emission Disclosure in energy sector companies listed on the Indonesia Stock Exchange. This research uses an associative quantitative approach. The type of data used is secondary data obtained from www.idx.co.id and the company website. The population in this research is Energy Sector Companies Registered on the IDX for the 2019 - 2023 Period. Meanwhile, the sample for this research was determined using a purposive sampling method so that 20 sample companies were obtained. The analytical method used is Panel Data Model Regression analysis. Data analysis used EViews version 12. The results of this research show that Media Publications, Environmental Performance and Leverage influence Carbon Emission Disclosure, while Industry Type has no influence on Carbon Emission Disclosure. It is hoped that this research can be used as additional information in making investment decisions, especially on environmental performance variables that influence the disclosure of carbon emissions. The limitations of this research are shown by the Adj R-Squred size of 18%. Therefore, it is recommended that future researchers re-examine other factors that have the potential to be determinants of carbon emissions disclosure besides the research variables.
THE ABILITY OF THE CORPORATE GOVERNANCE PERCEPTION INDEX (CCGPI) TO MODERATE THE RELATIONSHIP BETWEEN PROFIT PERSISTENCE, GREEN INTELLECTUAL CAPITAL AND PROFIT GROWTH WITH PROFIT QUALITY Widarnaka; Suripto; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.486

Abstract

This study aims to test the ability of the Corporate Governance Perception Index (CGPI) in moderating the influence of profit persistence, green intellectual capital, and profit growth on profit quality. This study uses quantitative data obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) as well as CGPI reports for the 2018-2022 period. The results of the study show that the persistence of profit and green human capital have a significant effect on the quality of profit. Meanwhile, green structural capital and green relational capital also have a positive, but not significant, influence. The Corporate Governance Perception Index (CGPI) has been proven to moderate the influence of green human capital and profit growth on profit quality. This study concludes that the implementation of good corporate governance can improve the quality of company profits.
COMPARATIVE STUDY OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE: INDONESIAN AND SINGAPOREAN E-COMMERCE COMPANIES Eko Prasetyo; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.504

Abstract

This study aims to analyze and compare the financial performance and environmental performance between local Indonesian e-commerce companies and foreign companies from Singapore operating in Indonesia. This study uses a mixed method, namely a quantitative approach with statistical analysis in the form of ANOVA One-Way test and Post Hoc Test on financial ratios (liquidity, profitability, solvency, and activity) as well as a qualitative approach through the analysis of the content of financial statements and sustainability reports based on Global Reporting Initiative (GRI) standards. The data used are derived from financial statements and sustainability reports for 2021–2023. The population of this study is e-commerce companies operating in Indonesia. The sample from this study is that ASEAN e-commerce companies operating in Indonesia have gone public both on the IDX and foreign stock exchanges, and have audited financial statements during 2021-2023. The results show that there are significant differences in several financial ratios between Indonesian and Singaporean companies. Foreign companies tend to have more efficient financial performance in terms of capital and asset management, as well as higher levels of environmental performance disclosure. This research contributes to the development of cross-border comparative literature in the digital sector, as well as being a practical reference for regulators and industry players in improving transparency and sustainability of company operations.
THE INFLUENCE OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON SUSTAINABLE DEVELOPMENT GOALS Novita Sari; Holiawati; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.508

Abstract

This study aims to examine and analyze the influence of green accounting and environmental performance on the Sustainable Development Goals (SDGs), with gender diversity as a control variable. This research employs an associative quantitative approach using secondary data obtained from company annual reports. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, totaling 227 companies. The sample was selected using the purposive sampling method, resulting in 46 companies observed over a period of four years, leading to 184 data observations. The data were analyzed using the panel data regression method, processed with EViews 12 software. The results indicate that green accounting and environmental performance have a significant influence on the achievement of SDGs. However, gender diversity does not show a significant impact on SDG attainment. These findings provide insight into the importance of implementing green accounting and enhancing environmental performance to support sustainable development goals.
DAYA TARIK INVESTOR MEMODERASI HUBUNGAN GROWTH OPTION DAN STRATEGI BERSAING DENGAN KINERJA KEBERLANJUTAN (Studi Empiris Pada Perusahaan yang Terdaftar Index Kompas 100 Periode 2019 - 2023) Rosana, Andri Murti; Holiawati; Ruhiyat, Endang
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15546308

Abstract

The purpose of this study is to test and analyze Investor Attractiveness Moderates the Relationship between Growth Option and Competitive Strategy with Sustainability Performance in companies listed on the Kompas 100 Index for the period 2019-2023. This study uses observational data from 100 companies and a sample of 35 companies from the Kompas 100 Index listed on the Indonesia Stock Exchange from 2019 to 2023. The data used are secondary data in the form of financial reports and sustainability reports of sample companies. Hypothesis testing is carried out using a panel data linear regression model and moderating regression analysis with Eviews 12 software. The results of this study indicate that Growth Option does not have a negative effect on Sustainability Performance, Competitive Strategy has an effect on Sustainability Performance, Investor Attractiveness does not moderate the relationship between Growth Option and Sustainability Performance. Investor Attractiveness does not moderate the relationship between Competitive Strategy and Sustainability Performance. This finding indicates that although investor attractiveness can reflect market perceptions of a company's potential, this factor has not been able to strengthen the influence of internal variables such as growth options and competitive strategies on sustainability performance. This is due to the dominance of short-term profit motives among Indonesian capital market investors, who have not fully integrated sustainability aspects into the investment decision-making process. Therefore, companies need to show investors the importance of developing adaptive and sustainable strategies, which not only provide short-term but also long-term financial benefits for investors, and not only prioritize financial benefits, but are more complete by integrating social and environmental aspects. This study provides an important contribution to the development of sustainability management literature and corporate strategy, especially in the context of the Indonesian capital market. Keywords: Investor Attraction, Growth Options, Competitive Strategy, Sustainability Performance
Co-Authors Aah Koriah Anggianto Nugroho Ani Kusumaningsih Aqdiah Arum Wulandari Bagus Riyanto, Muhammad Fathan Dedi Ardianto Dian Pratiti Diki Ibrahim dwi purwanto EKA SARI Endang Ruhiyat Ginting, Nita Oktaviani Gulo, One Berkat Harapan Hamzah, M. Imron Hasim, Rahmat Pirmansyah Herlina, Fitria Ika Susanti Immami Jaesa, Nisrina Jaka Mulyana Juna Sari Berutu Kautsar Mubarak Khoirunnasikin Kristiyanto Marheni Marnija Marnija, Marnija Mira Deliana Muanifah, Suciati Muhamad Abdul Malik Nisrina Jaesa Nofrianti Nofryanti Novita Sari Nursyamsu, Uus Nurul Hasanah Nurul Ulfa P. Eko Prasetyo Rahmawati Rarasasi Ribka Redonoarsi Reni Sartika Dewi Rosana, Andri Murti Ruhiyat, Endang Saputri, Alzulin Olvica SUGIYANTO Suripto Wadi, Indra Wahyudi Widodo Widarnaka Yati Rosmiati, Dede Yulianti, Dwi Siska