Articles
<![CDATA[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) ]]>
<![CDATA[Anggianto Nugroho]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i4.572
<![CDATA[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.]]>
<![CDATA[BOARD OF COMMISSIONERS’ MODERATING EFFECT ON RISK AND INTELLECTUAL CAPITAL DISCLOSURES TOWARD FIRM VALUE: EMPIRICAL EVIDENCE FROM INDONESIA’S FINANCIAL SECTOR ]]>
<![CDATA[Dedi Ardianto]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i4.575
<![CDATA[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.]]>
<![CDATA[MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE ]]>
<![CDATA[Ika Susanti]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i4.570
<![CDATA[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.]]>
<![CDATA[PERAN TATA KELOLA PERUSAHAAN YANG BAIK DALAM MEMODERASI TEKANAN PEMANGKU KEPENTINGAN YANG KOMPREHENSIF TERHADAP KUALITAS LAPORAN KEBERLANJUTAN ]]>
<![CDATA[Muanifah, Suciati]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v6i2.420
<![CDATA[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.]]>
<![CDATA[PENGUNGKAPAN DIMENSI LINGKUNGAN DAN SOSIAL MEMODERASI HUBUNGAN KINERJA KEUANGAN DAN PERSISTENSI LABA DENGAN EARNINGS RESPONSE COEFFICIENT (Studi Empiris Perusahaan Sektor Energi Tahun 2019 – 2023) ]]>
<![CDATA[Bagus Riyanto, Muhammad Fathan]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Ruhiyat, Endang]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.15220257
<![CDATA[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.]]>
<![CDATA[THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION AND ECO EFFICIENCY ON SUSTAINABLE PERFORMANCE ]]>
<![CDATA[Eka Sari]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.293
<![CDATA[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.]]>
<![CDATA[AUDIT QUALITY MODERATES CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE RELATIONS ON FIRM VALUE ]]>
<![CDATA[Dian Pratiti]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.294
<![CDATA[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.]]>
<![CDATA[OPTIMIZING NON-GOVERNMENT ORGANIZATION PERFORMANCE THROUGH ACCOUNTABILITY, GOVERNANCE, AND TECHNOLOGY ]]>
<![CDATA[Jaka Mulyana]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.300
<![CDATA[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.]]>
<![CDATA[INFLUENCE OF BUSINESS GROUPS, TAX PLANNING AND GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT IS MODERATE BY OWNERSHIP OF CONTROLLING SHARES IN COMPANIES MERCHANT TO THE JAKARTA ISLAMIC INDEX 70 ]]>
<![CDATA[Marnija]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Endang Ruhiyat]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v2i5.316
<![CDATA[The aim of this research is to examine the influence of Business Groups, Tax Planning and Good Corporate Governance on Earning Management, moderated by Controlling Share Ownership. This type of research uses associative quantitative methods, which emphasize hypothesis testing through measuring research variables with numbers and analyzing data using statistical procedures. This research uses panel data. The objects of this research are companies that are members of the Jakarta Islamic Index 70 which are listed on the BEI for the 4 years 2020-2023. In this research, nonprobability sampling was used with a saturated sampling technique so that there were 70 samples and 280 observation data. This data analysis uses Panel Data Regression Test and Moderated Regression Analysis (MRA). The results of this research include that the Business Group and Tax Planning variables have no effect on Earning Management, while Good Corporate Governance has an effect on Earning Management. Meanwhile, the results of the Moderation test show that Controlling Share Ownership is able to moderate the relationship between Business Groups and Earning Management. Meanwhile, Controlling Share Ownership is unable to moderate the relationship between Tax Planning and Good Corporate Governance on Earning Management.]]>
<![CDATA[THE INFLUENCE OF GREEN STRATEGY AND INTERNATIONAL OPERATIONS ON CARBON EMISSION DISCLOSURE WITH OWNERSHIP CONCENTRATION AS A MODERATION VARIABLE ]]>
<![CDATA[Juna Sari Berutu]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61990/ijamesc.v3i5.594
<![CDATA[This study investigates the effect of Green Strategy and International Operation on Carbon Emission Disclosure (CED), with a specific focus on the moderating role of Ownership Concentration. Using a quantitative associative approach and panel regression analysis, data were collected from 72 financial sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2023, resulting in 288 firm-year observations. The study employs a panel data regression model and Moderated Regression Analysis (MRA) to test the proposed hypotheses. The results reveal that both Green Strategy and International Operation have a significant positive effect on Carbon Emission Disclosure, confirming that environmentally oriented strategies and international business exposure lead to greater transparency in emission reporting. Moreover, Ownership Concentration does not moderate the relationship between Green Strategy and Carbon Emission Disclosure. However, it positively moderates the relationship between International Operation and Carbon Emission Disclosure, suggesting that highly concentrated ownership enhances the strategic influence of international exposure on environmental reporting. This study contributes to the growing body of literature on corporate environmental disclosure by providing empirical evidence from an emerging market context. The findings support the Stakeholder Theory and Legitimacy Theory, indicating that both internal corporate strategies and external operational contexts play vital roles in shaping environmental transparency.]]>
