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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Accounting and Investment Jurnal Studi Komunikasi Journal of Accounting Science Distribusi QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Informatics and Digital Expert (INDEX) Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Khodijah, Amalia Siti
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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The Influence of Environmental, Social, and Governance Performance on Foreign Investment Amalia Siti Khodijah
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.045 KB) | DOI: 10.18196/jai.v24i1.16033

Abstract

Research aims: This study aims to investigate the effect of environmental, social, and governance (ESG) performance on foreign investment through corporate reputation.Design/Methodology/Approach: This study’s population was all non-financial companies listed on Indonesia Stock Exchange from 2015 to 2019. Moreover, the hypotheses testing technique used was Two-Stage Least Square (2SLS), with 150 observations distributed in balanced panel data. In addition, additional analysis was conducted to examine how each company paid attention to ESG practices based on its industry classification through descriptive statistical analysis.Research findings: The regression results revealed that companies with good ESG performance tended to have a high level of foreign investment. However, it could not be explained by the corporate reputation. In an additional test, this study documented that the mining industry had a much better ESG performance than other industrial groups.Theoretical contribution/Originality: This study pays attention to foreign investment through trading domestic equity shares, whereas previous studies only focused on ESG practices in the FDI process. In addition, this study examined corporate reputation in explaining the relationship.Practitioner/Policy implication: The research results can be used by standard setters in developing sustainability disclosure standards in Indonesia, which International Sustainability Standards Board is currently initiating.Research limitation/Implication: The weakness in this study is the small number of samples employed in the test due to the minimal availability of ESG data in the database.
Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia Khodijah, Amalia Siti; Pekerti, Retno Dyah; Rahmayanti, Anggraeni Anisa Wara
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1741

Abstract

General Background: The glass ceiling remains a significant issue in the accounting profession, reflecting persistent gender inequality despite women constituting a large proportion of the workforce. Specific Background: In Indonesia, the phenomenon is exacerbated by cultural and structural barriers that hinder women’s progression into leadership roles. Previous studies have primarily focused on developed countries, leaving a gap in understanding within developing nations like Indonesia. Knowledge Gap: There is limited empirical evidence on how professional women in developing countries perceive the glass ceiling and the factors contributing to it. Aims: This study aims to explore women’s perceptions of the glass ceiling in the Indonesian accounting profession and identify demographic, cultural, and structural factors influencing these perceptions. Results: The study found that perceptions of the glass ceiling are significantly affected by bias in performance evaluations, structural barriers like lack of mentoring, and cultural influences from male leaders. Marital status and having children also play critical roles, with single women and those with children more likely to perceive a glass ceiling. No significant difference was found between public and private sector accountants in this regard. Novelty: The research provides unique insights into the interplay of cultural and structural factors in a developing country context, highlighting the specific challenges faced by Indonesian women accountants. Implications: These findings can inform companies and policymakers to devise strategies to mitigate gender biases and support women’s career advancement. By addressing the identified barriers, organizations can retain talented female employees and enhance gender equality in leadership positions.
MARKET REACTIONS TO THE CORPORATE INCOME TAX RATE REDUCTION Khodijah, Amalia Siti; Ardhiyansah, Ardhiyansah; Muqorrobin Hujjah , Al Jaber; Anisa Wara Rahmayanti, Anggraeni
JURNAL EKONOMI PERJUANGAN Vol. 5 No. 2 (2023): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

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

Abstract

This research aims to investigates market reactions to the announcement of the corporate income tax rate reduction regulated by the government of Indonesia. An event study employed to observe of the market reaction to the Press Release provided by the Indonesian Directorate General of Taxes regarding the Implementation of the Corporate Income Tax Rate Reduction in Income Taxes Article 29 Calculation and Income Taxes Article 25 Installment. A Dimson’s model and a z-test are employed to investigate whether market reactions exist around the new tax rate announcement. The sample used in the research is all non-financial companies listed in the Indonesia Stock Exchange (IDX). This research finds that the market reaction found significantly to the corporate income tax reduction announcement by calculating in a short window observation. This research contributes to the literature, investors and regulator for investment decision and evaluating the policy.
Revolusi Smart Sukuk di Era Society 5.0: Peran Teknologi Blockchain Dyah Pekerti, Retno; Siti Khodijah, Amalia; Madyasari, Rina
Informatics and Digital Expert (INDEX) Vol. 6 No. 1 (2024): INDEX, Mei 2024
Publisher : LPPM Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/index.v6i1.2036

Abstract

Revolusi smart sukuk sebagai platform transaksi terbaru telah menjadi isu yang cukup menarik dalam industri keuangan, terutama di era Society 5.0. Namun, penelitian terdahulu belum menemukan gap analisis dalam isu ini, terutama terkait potensi dan tantangan penggunaan teknologi blockchain dalam smart sukuk. Penelitian ini bertujuan untuk menginvestigasi potensi, manfaat blockchain dalam smart sukuk, memahami dampaknya terhadap keuangan Islam dan pengembangan ekonomi berkelanjutan. Penelitian ini menggunakan metode kualitatif studi kasus. Tahap yang dilakukan: 1) menyusun instrumen dan menentukan tempat penelitian; 2) tahap pengumpulan data dengan teknik wawancara yang tersusun kepada informan; 3) mengolah dan menganalisis data sekunder dan primer. Hasil penelitian ini BMT Bina Ummah menggunakan blockchain Ethereum ERC20 yang dapat mengefisiensikan biaya penerbitan, meningkatkan keamanan, mempermudah proses transaksinya; Penerbit harus memahami aspek kesyariahan dalam sukuk; Blockchain berpotensi besar namun belum dapat diterapkan di Indonesia. Smart sukuk membantu UMKM dalam mendapatkan pembiayaan lebih mudah, meningkatkan inklusi keuangan terutama di pasar modal syariah. Regulator terus berinovasi mengikuti perkembangan di industri keuangan. Smart sukuk meningkatkan transparansi, efisiensi, keamanan. Blockchain sangat mungkin untuk diterapkan dalam industri keuangan di Indonesia. Penyedia layananan blockchain maupun regulator akan melakukan inovasi mengikuti perkembangan zaman.
Pemberdayaan Masyarakat melalui Edukasi dan Pengawasan Investasi Bodong di Lingkungan Masyarakat Desa Cipatujah Sudiarti, Sri; Pekerti, Retno Dyah; Khodijah, Amalia Siti; Syfa, Raisa Hillia Aini
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.287

Abstract

Community service aims to provide education so that the public is wiser in choosing investments, avoiding the trap of fraudulent investments. The methods used are seminars and talk shows. The expected results include increasing public awareness of the dangers of fraudulent investments, reducing fraud cases, collaboration between the government and financial institutions, and consumer protection. Positive impacts on shared prosperity can be achieved through financial transparency and strict supervision, allowing the public to invest safely and confidently. This protects against financial losses and increases trust in the financial system, which contributes to economic stability and justice. In conclusion, financial transparency, socialization, and supervision are the three main pillars in protecting the public from fraudulent investments, ensuring a safe and trusted investment environment
Maintaining sustainable use of the Indonesian telecommunications provider Rusny Istiqomah Sujono; Ardy Wibowo; Defia Ifsantin Maula; Amalia Siti Khodijah; Nik Nor Allia; Qori Dewi Trisnawati; Rita Puspita Sari
Jurnal Studi Komunikasi Vol. 8 No. 1 (2024)
Publisher : Faculty of Communications Science, Dr. Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jsk.v8i1.6246

Abstract

This research investigates customer behaviour in the Indonesian telecommunications sector using Structural Equation Modelling with Partial Least Squares (SEM-PLS) analysis. Surveying 101 respondents, the study explores the relationships between service quality, service attributes, pricing, satisfaction, and customer intentions to reuse telecom products. Key insights include the significant influence of competitive pricing (price value) on customer retention (continuance to use). Interestingly, customer satisfaction doesn't directly impact the continuance of use, suggesting other factors like network quality might be more pivotal. However, customer satisfaction enhances price value, emphasising its role in perceived service value. Additionally, service quality is a significant determinant of customer satisfaction, and service attributes play a crucial role in shaping perceived value and satisfaction levels. Overall, this research offers valuable insights and strategic recommendations for telecom companies in the Indonesian market, emphasising pricing, service quality, and network attributes as key drivers of customer behaviour.
Optimasi Manajemen Keuangan dan Pemasaran Melalui Website untuk Meningkatkan Potensi Kuliner Tasikmalaya Pekerti, Retno Dyah; Hikmatyar, Missi; Khodijah, Amalia Siti
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 11 No. 1 (2025): Qardhul Hasan: Media Pengabdian kepada Masyarakat
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v11i1.16407

Abstract

Potensi kuliner di Tasikmalaya memiliki peluang besar untuk berkembang, terutama dengan dukungan teknologi digital yang memungkinkan akses pasar lebih luas. Namun, banyak pelaku usaha kuliner di Tasikmalaya masih menghadapi kendala dalam hal pemasaran online dan manajemen keuangan yang optimal. Pengabdian kepada masyarakat ini bertujuan untuk membangun jaringan pemasaran online yang efektif melalui pengembangan web profile dan memberikan pelatihan optimasi manajemen keuangan bagi pelaku usaha kuliner serta inovasi produk kuliner di Tasikmalaya. Melalui kegiatan ini, peserta akan mendapatkan pengetahuan tentang penggunaan platform digital untuk promosi dan diberikan sarana untuk mengenalkan produknya di web profile yang telah dibangun, cara meningkatkan daya tarik produk, cara mengembangkan inovasi produk kuliner, serta teknik pengelolaan keuangan yang mendukung pertumbuhan bisnis secara berkelanjutan. Program ini diharapkan dapat membantu para pelaku usaha kuliner dalam meningkatkan visibilitas dan daya saing mereka, sehingga mampu mendorong pertumbuhan ekonomi lokal dan memaksimalkan potensi sektor kuliner di Tasikmalaya. Hasil pengabdian ini akan diukur melalui peningkatan penjualan dan kemampuan manajemen keuangan peserta setelah program selesai, serta keberlanjutan aplikasi strategi yang telah diberikan.
Analisis Pengendalian Biaya Kualitas Untuk Mengurangi Produk Rusak Di UMKM Baby Fish Aksal Jaya Putri, Shella Ginayah; Rismayani, Gista; Khodijah, Amalia Siti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11819

Abstract

Penelitian ini mengkaji pengendalian biaya kualitas sebagai strategi untuk menekan produk rusak pada UMKM Baby Fish Aksal Jaya. Produk rusak masih menjadi masalah berulang yang meningkatkan pemborosan produksi dan menurunkan efisiensi. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif, melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan teknik reduksi, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa meskipun UMKM belum memiliki sistem pencatatan biaya kualitas yang terstruktur, praktik biaya pencegahan, penilaian, kegagalan internal, dan kegagalan eksternal tetap dilakukan. Upaya pengendalian berupa pelatihan karyawan, penyortiran bahan baku, serta perawatan fasilitas produksi terbukti dapat mengurangi produk rusak, meskipun masih terbatas oleh pemahaman dan alokasi biaya. Penelitian ini menyimpulkan bahwa penerapan pengendalian biaya kualitas yang sistematis sangat diperlukan untuk meningkatkan efisiensi, meminimalkan kerugian, dan memperkuat daya saing. Temuan ini menegaskan pentingnya integrasi konsep biaya kualitas dalam manajemen UMKM sebagai strategi berkelanjutan untuk peningkatan kualitas dan profitabilitas usaha.
Pengaruh Tingkat Pemahaman Green Accounting Dan Kepedulian Lingkungan Terhadap Praktik Green Accounting Pada UMKM Manufaktur Di Tasikmalaya Ayu, Intan Putri; Ridwan, Rizky; Amalia Siti Khodijah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11897

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat pemahaman green accounting dan kepedulian lingkungan terhadap praktik green accounting pada Usaha Mikro, Kecil, dan Menengah (UMKM) sektor manufaktur di Tasikmalaya. Latar belakang penelitian didasari oleh meningkatnya isu kerusakan lingkungan akibat limbah industri, termasuk kontribusi dari UMKM, sehingga diperlukan strategi akuntansi yang berorientasi pada keberlanjutan. Green accounting hadir sebagai pendekatan yang mampu mengintegrasikan aspek lingkungan ke dalam sistem akuntansi tradisional.Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM manufaktur di Tasikmalaya. Data yang diperoleh dianalisis menggunakan regresi linear berganda untuk menguji pengaruh tingkat pemahaman green accounting dan kepedulian lingkungan terhadap praktik green accounting.Hasil penelitian menunjukkan bahwa tingkat pemahaman green accounting berpengaruh positif terhadap praktik green accounting. Selain itu, kepedulian lingkungan juga terbukti berpengaruh positif dan signifikan terhadap praktik green accounting pada UMKM. Secara simultan, kedua variabel tersebut memberikan kontribusi nyata terhadap peningkatan praktik akuntansi ramah lingkungan.Temuan ini menegaskan pentingnya peningkatan literasi green accounting serta kesadaran lingkungan di kalangan pelaku UMKM terlebih khusus sektor manufaktur agar mampu mendukung keberlanjutan usaha sekaligus menjaga kelestarian lingkungan
ANALYZING INVENTORY CONTROL THROUGH THE EOQ METHOD TO IMPROVE PURCHASING EFFECTIVENESS AT MEXSHAMALL Malinda, Agia Salsa; Ridwan, Rizky; Khodijah, Amalia Siti
Distribusi - Journal of Management and Business Vol. 13 No. 2 (2025): Distribusi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v13i2.663

Abstract

This study adds originality by looking at the Economic Order Quantity 1 (EOQ) method at Mexshamall operations, a Muslim fashion retail business that deals with difficulties of excessive inventory, ineffective procurement, and cash flow interruptions. The study's goal is to assess the effectiveness of EOQ 8 in managing inventory and boosting buying efficiency in comparison to the firm's conventional methods. The descriptive quantitative methodology used primary data from interviews and observation, as well as secondary data such as purchase reports, ordering costs, holding costs, and demand data. The study compared the company's current procedures to the best order quantity, safety stock, reorder point, and total inventory cost (TIC). The empirical data show that EOQ implementation results in an ideal order size of 103,638 pieces per order, with a frequency of 24 orders annually, safety. TIC declined from IDR 22,620,930 to IDR 18,240,256 per year, saving about IDR 7,661 units, with a reorder threshold of 26,940 units. IDR 4,380,674 and the frequency of purchases exhibited a notable decline, reducing from 48 to 24 instances. In addition, EOQ was shown to increase liquidity, reduce credit risk, and optimize the use of working capital. The implications suggest that EOQ implementation can be rolled out gradually by organizations, fostering data-driven decision-making, improving inventory management, and providing financial rewards. Mexshamall and other small and medium-sized enterprises with comparatively cheap implementation expenses.
Co-Authors Anisa Wara Rahmayanti, Anggraeni Ardhiansyah Ardhiansyah Ardhiyansah, Ardhiyansah Ardy Wibowo Asih, Lilik Suci Aulya, Surya Ardiansyah Ayu, Intan Putri Ayu, Tika Trisna Badriyyah, Salma Ronaa Defia Ifsantin Maula Gista Rismayani Hikmatyar, Missi Husni, Nurul Fauziah Karlina, Leni Madyasari, Rina Malinda, Agia Salsa Muqorrobin Hujjah , Al Jaber Nik Nor Allia Nurjanah, Wulan Zahra Pratiwi, Laras Putri, Shella Ginayah Qori Dewi Trisnawati Rahmayanti, Anggraeni Anisa Wara Retno Dyah Pekerti Rita Puspita Sari Rizky Ridwan Romalah, Iis Rusny Istiqomah Sujono Siti Mahromyah, Irma sri sudiarti Syfa, Raisa Hillia Aini Ulfiah, Lulu