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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 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 Jurnal Disrupsi Bisnis Abdimisi Jurnal Abdi Masyarakat Multidisiplin 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) Journal of Islamic Digital Economics and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Holiawati
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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

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SEJARAH GCG DI INDONESIA (1998-2023): MEMBANGUN KEPATUHAN DAN KESADARAN PERUSAHAAN Purwanto, Dwi; Herlina, Fitria; Saputri, Alzulin Olvica; Nursyamsu, Uus; Holiawati
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.15430282

Abstract

This study aims to analyze the development of Good Corporate Governance (GCG) in Indonesia during the 1998–2023 period, particularly in relation to corporate compliance and awareness in implementing GCG principles. The research adopts a descriptive approach using the Foucauldian method and relies on secondary data consisting of documents and official statements. The development of GCG in Indonesia is categorized into two main periods following major economic crises. The first is the Asian Financial Crisis in 1998, and the second is the Global Financial Crisis in 2008. Despite ongoing efforts, challenges remain in the implementation of GCG in Indonesia. One notable issue is the financial scandal involving Jiwasraya in 2018, which was attributed to poor GCG practices and weak oversight by the Financial Services Authority (OJK). This scandal reflects a broader problem of inadequate corporate compliance and low awareness of the importance of GCG in preventing fraud within companies. The study concludes that the development of GCG in Indonesia has shown progress, particularly in terms of regulatory frameworks. Quantitatively, from 1998 to 2023, more than 15 major policies and regulations have been issued to strengthen GCG implementation. Key regulations explicitly discussed in this article include the General Guidelines for GCG (KNKG 2001, 2006, 2021), the Minister of State-Owned Enterprises Regulation No. PER-01/MBU/2011, which was later revised to PER-09/MBU/2012 and subsequently replaced by PER-2/MBU/03/2023. In addition, several regulations from the Financial Services Authority (OJK) are highlighted, such as POJK No. 21/POJK.04/2015, POJK No. 17/2023, and POJK No. 73/POJK.05/2016, which was later amended by POJK No. 43/POJK.05/2019. Keywords: Good Corporate Governance, Kepatuhan dan Kesadaran Perusahaan, Regulasi GCG
MANAGERIAL OWNERSHIP MODERATES THE RELATIONSHIP BETWEEN ENVIRONMENTAL SOCIAL GOVERNANCE AND INVESTMENT OPPORTUNITY SET WITH PERFORMANCE Khoirunnasikin; Holiawati; Ani Kusumaningsih
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.571

Abstract

This study aims to analyze the influence of Environmental Social Governance and Investment Opportunity Set on company performance, with managerial ownership as a moderation variable. The method used is quantitative, with secondary data obtained from the company's annual report. Of the total 172 companies registered, as many as 16 companies were selected as samples through purposive sampling techniques, so that data was obtained from 96 companies analyzed. The object of this study is a company that is a member of the BGK Foundation listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The results of the study show that Environmental Social Governance and Investment Opportunity Set have an effect on company performance. In addition, regression moderation testing showed that managerial ownership was able to moderate the relationship between Environmental Social Governance and financial performance. However, managerial ownership is not able to moderate the relationship between the Investment Opportunity Set and the company's performance. It is hoped that the results of this research can provide investors and academics with an understanding of the factors that affect the company's performance, as well as a reference for further research in the field of business and finance.
SYNERGY OF ACTIVITY-BASED COSTING AND TARGET COSTING AS A STRATEGIC PILLAR OF COST EFFICIENCY IN OPTIMIZING PROFITABILITY: A CASE STUDY ON PT MOMENTUM VELO INOVASI (2020–2024) Anggianto Nugroho; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.572

Abstract

PT Momentum Velo Inovasi is a clothing manufacturing company that faces the challenge of continuously improving cost efficiency in order to remain competitive and earn optimal profits. However, the company still uses traditional cost calculation methods that are less accurate in charging costs to products. This causes cost information to be inaccurate and affects pricing decisions as well as profit levels. This problem shows that there is a gap between the company's need for more accurate cost information and the methods that have been used. In fact, the Activity Based Costing and Target Costing methods have been proven to be able to provide more accurate cost information and drive efficiency from the early stages of production. Research on the synergy of these two methods in improving cost efficiency and profitability in medium-sized companies is still rare, especially in the convection industry. This research uses a qualitative approach with a case study at PT Momentum Velo Inovasi during 2020 2024. Data was collected through interviews, observations, and documentation. The data analysis technique was carried out by comparing the results of cost calculations using traditional methods, Activity Based Costing, and Target Costing, then analyzed to see the effect on cost efficiency and company profits. The results of the study show that the combined application of Activity Based Costing and Target Costing is able to provide more precise cost information, encourage efficiency in production, and help companies increase profits sustainably.
BOARD OF COMMISSIONERS’ MODERATING EFFECT ON RISK AND INTELLECTUAL CAPITAL DISCLOSURES TOWARD FIRM VALUE: EMPIRICAL EVIDENCE FROM INDONESIA’S FINANCIAL SECTOR Dedi Ardianto; Holiawati; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.575

Abstract

This study investigates the effect of Enterprise Risk Management Disclosure (ERMD) and Green Intellectual Capital Disclosure (GICD) on firm value, with the moderating role of the Board of Commissioners, in financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using panel data regression analysis on 185 firm-year observations, the study reveals that ERMD has a significant negative effect on firm value, indicating that such disclosures may be perceived as mere compliance rather than value-enhancing strategies. Meanwhile, GICD shows no significant impact on firm value, suggesting that environmental-related intangible assets are not yet fully recognized by investors. Furthermore, the Board of Commissioners does not moderate the relationship between either ERMD or GICD and firm value, highlighting limited oversight effectiveness in these areas. The findings imply that non-financial disclosures and corporate governance mechanisms in the financial sector have not been fully leveraged to enhance firm performance. This study contributes to the literature on corporate governance and sustainability disclosure in emerging markets.
MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE Ika Susanti; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.570

Abstract

This study aims to analyze the influence of material flow cost accounting and risk management on financial performance in companies, with managerial ownership as a moderating variable. This research was conducted on energy and industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The method used is quantitative, utilizing secondary data sourced from company annual reports. From a total of 149 registered companies, 27 companies were selected as samples through purposive sampling techniques, resulting in 135 data points for analysis. The results show that material flow cost accounting has a significant positive influence on financial performance, while risk management does not have a significant effect. Furthermore, managerial ownership significantly moderates the relationship between risk management and financial performance, but not for material flow cost accounting. These findings provide insights for investors and academics regarding factors influencing financial performance and serve as a reference for further research in business and finance.
PERAN TATA KELOLA PERUSAHAAN YANG BAIK DALAM MEMODERASI TEKANAN PEMANGKU KEPENTINGAN YANG KOMPREHENSIF TERHADAP KUALITAS LAPORAN KEBERLANJUTAN Muanifah, Suciati; Holiawati; Suripto
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.420

Abstract

Sustainability reporting serves as a means to communicate a company's performance across environmental, social, and governance aspects, vital for stakeholders. This study investigates how corporate governance influences the relationship between stakeholder pressures and sustainability report quality among Indonesia Stock Exchange-listed firms from 2019 to 2021. Using quantitative methods and data analysis in Microsoft Excel and Eviews 9, the research analyzed 49 samples from 864 companies. The results suggest that stakeholder pressures collectively impact sustainability report quality. However, the effectiveness of Board of Commissioners' supervision in Good Corporate Governance (GCG) does not moderate this relationship in the Consumer-Oriented Industry, whereas it does moderate the relationship in the Environmentally Sensitive Industry. In summary, the Consumer-Oriented Industry has a limited impact on sustainability report quality, while the Environmentally Sensitive Industry has a significant impact.
PENGUNGKAPAN DIMENSI LINGKUNGAN DAN SOSIAL MEMODERASI HUBUNGAN KINERJA KEUANGAN DAN PERSISTENSI LABA DENGAN EARNINGS RESPONSE COEFFICIENT (Studi Empiris Perusahaan Sektor Energi Tahun 2019 – 2023) Bagus Riyanto, Muhammad Fathan; 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.15220257

Abstract

The purpose of this research is to examine and analyze the moderation effect of Environmental and Social Disclosure on the relationship between Financial Performance and Earnings Persistence with the Earnings Response Coefficient in Energy Sector Companies from 2019 to 2023. This study uses observational data from 145 companies, identifying a sample of 29 companies listed in the Indonesia Stock Exchange during the period. The data employed consists of secondary data in the form of financial statements and sustainability reports of the sampled companies. Hypothesis testing is conducted using a panel data linear regression model and moderating regression analysis with Eviews 12 software. The results of this research indicate that Financial Performance has an effect on the Earnings Response Coefficient. Earnings Persistence also influences the Earnings Response Coefficient. However, Environmental and Social Disclosure does not moderate the relationship between Financial Performance and the Earnings Response Coefficient. Likewise, Environmental and Social Disclosure does not moderate the relationship between Earnings Persistence and the Earnings Response Coefficient.These findings highlight that companies with consistent earnings and good transparency are more appealing, especially in the context of market uncertainty. Conversely, Environmental and Social Disclosure appears to be less relevant for short-term investment decision-making, given that investors tend to focus more on immediate financial results. Therefore, investors are advised to prioritize companies that demonstrate stable financial performance and maintain earnings, in order to enhance the potential return on investment. Keywords: Environmental and Social Disclosure, Financial Performance, Earnings Persistence, Earnings Response Coefficient.
THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION AND ECO EFFICIENCY ON SUSTAINABLE PERFORMANCE Eka Sari; Holiawati; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.293

Abstract

This research aims to examine the influence of green intellectual capital, green innovation and eco- efficiency on sustainability performance. This research is classified as associative quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company website. The population in this research is the Sri- Kehati Company which is registered on the IDX for the 2019 - 2023 period. The sample for this research was determined using a purposive sampling method so that 20 samples companies were obtained. The analytical method used is Panel Data Model Regression analysis. The results of this research shows that green intellectual capital, green innovation and eco- efficiency have an effect on sustainability performance, green intellectual capital has an effect on sustainability performance, green innovation has no effect on sustainability performance and eco efficiency has no effect on sustainability performance.
AUDIT QUALITY MODERATES CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE RELATIONS ON FIRM VALUE Dian Pratiti; Holiawati; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.294

Abstract

This study aims to examine the moderating effect of Audit Quality on the relationship between Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Firm Value. The research is classified as quantitative associative research. Secondary data, obtained from www.idx.co.id and the respective company websites, were used in this study. The population comprises companies in the energy sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The sample was determined using purposive sampling, resulting in 30 companies being selected. The analysis method employed is Panel Data Regression Analysis. The findings of this study indicate that CSR does not affect Firm Value, while GCG has a positive impact on Firm Value. Audit Quality can moderate and weaken the positive relationship between Corporate Social Responsibility and Firm Value and Audit Quality cannot moderate the relationship between Good Corporate Governance and Firm Value.
OPTIMIZING NON-GOVERNMENT ORGANIZATION PERFORMANCE THROUGH ACCOUNTABILITY, GOVERNANCE, AND TECHNOLOGY Jaka Mulyana; Holiawati; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.300

Abstract

This study aims to investigate the influence of accountability, governance, and the use of information technology on the performance of Non-Government Organizations (NGOs), with a case study on Save the Children Indonesia. The research employs a quantitative method with an associative approach, utilizing questionnaires as the data collection instrument. Out of 166 staff surveyed in June 2024, 106 questionnaires were returned, achieving a response rate of 63.86%. Data analysis was conducted using multiple regression to identify the relationships between the independent variables (accountability, governance, use of information technology) and the dependent variable (NGO performance). The results show that accountability has a positive and significant impact on NGO performance, while governance and information technology usage do not have a significant effect. These findings highlight the need for an evaluation of accountability systems and further research on other factors that might more significantly influence NGO performance.
Co-Authors Aah Koriah Aditya Rizkia Dwi Saputra Amar Galih Anggianto Nugroho Ani Kusumaningsih Aqdiah Arum Wulandari Bagus Riyanto, Muhammad Fathan Dedi Ardianto Dian Pratiti Diki Ibrahim dwi purwanto EKA SARI Ekasakti, Yusvinora Endang Ruhiyat Faza Anggrainiy Fitria Herlina Ginting, Nita Oktaviani Gulo, One Berkat Harapan Hakim, Dzaki Taufiqul Hamzah, M. Imron Hardila, Ika Hasim, Rahmat Pirmansyah Herlina, Fitria Ika Susanti Immami Irenne Putren Islam Ali Akbar Jaesa, Nisrina Jaka Mulyana Juna Sari Berutu Kautsar Mubarak Khoirunnasikin Kristiyanto Marheni Marnija Marnija, Marnija Maulida, Yuliawati Mira Deliana Muanifah, Suciati Muhamad Abdul Malik Naimah Naimah Nisrina Jaesa Nofrianti Nofryanti Novita Sari Nurrizqi, Siti Aisyah Nursyamsu, Uus Nurul Hasanah Nurul Ulfa P. Eko Prasetyo Pangaribuan, Laspita Prilian Catur N. Putra, Topan ade Rachmawaty Rahmawati Rarasasi Ribka Redonoarsi Reni Sartika Dewi Resvi Noprianti Rika Norarita Rizki, Sulistiawan Rosana, Andri Murti Ruhiyat, Endang Saga, Baharuddin Saputri, Alzulin Olvica Septiana , Yopi Setianingsih, Setia Setiawan, Grace SUGIYANTO Sultan Maulana Hakim Suripto Uus Nursyamsu Wadi, Indra Wahyudi Widodo Wibowo, Eko Prio Widarnaka Widiyati, Dian Yati Rosmiati, Dede Yuliandi Akbar Yulianti, Dwi Siska Yusuf Supandi Zakaria Ananda Syaputra Zhafira, puti