Article Per Year (5 Year)
p-Index From 2021 - 2026
1.295
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Edunomika (JIE) Akubis: Jurnal Akuntansi dan Bisnis JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian Mandiri Jurnal Pengabdian Masyarakat Information Technology (JPM ITech) Moneter : Jurnal Ekonomi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Emilia Gustini
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Pengaruh Struktur Kepemilikan, Leverage dan Return On Asset (ROA) Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Yang Terdaftar Dibursa Efek Indonesia Tahun 2021-2023 I Gede Surya Suwana Saputra; Emilia Gustini
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.874

Abstract

This research aims to analyze the influence of liquidity, ownership structure, leverage, and Return On Assets (ROA) on dividend policy in companies on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. Dividend policy is an important decision for a company in determining the allocation of profits that will be distributed to shareholders and those that will be retained for investment purposes. Liquidity reflects a company's ability to meet short-term obligations, while ownership structure highlights the role of shareholders and managers in decision making. Leverage, which indicates the use of debt in financing, and ROA, as an indicator of profitability, are also considered important factors influencing dividend policy. This research differs from previous research with the addition of leverage variables as well as differences in population, sample and research period. It is hoped that the results of this research will provide a more comprehensive understanding of the factors that influence dividend policy and its implications for company value.
Analisis Variance Anggaran Dan Realisasi Belanja Perjalanan Dinas Pada Dinas Kearsipan Provinsi Sumatera Selatan Emilia Gustini; Viara, Viara Meiza
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2426

Abstract

Official travel expenses represent a key component of the operational budget in government institutions, requiring efficient and accountable management. This study aims to analyze, identify contributing factors, and evaluate the effectiveness of budget management and the realization of official travel expenditures at the South Sumatra Provincial Archives Office. A descriptive quantitative method was employed, using variance analysis techniques to compare the allocated budget with actual spending. The data used were secondary data sourced from the 2022 budget report. The analysis results indicate that the management of official travel budgets in 2022 was effective and efficient, with a realization rate of 96.53% of the total allocated budget and a positive variance of 3.47%. This reflects budget efficiency without compromising the quality of activity implementation.
Analisis Mekanisme Penyusunan Anggaran Belanja Barang dan Belanja Pegawai di Instansi Kepolisian Polrestabes Palembang Emilia Gustini; Marcelina Angraini
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.84

Abstract

In an era of globalization marked by intense competition, effective and efficient budget management is the key to organizational success, including in the law enforcement sector. This study aims to analyze the budgeting mechanism for goods and personnel expenditures within the Greater City Police (Polrestabes) of Palembang. The primary focus of this research is to assess the extent to which the budgeting process is conducted in a structured manner, based on regulations, and aligned with the operational needs of the institution. Based on literature reviews and empirical studies, it was found that the budgeting process at Polrestabes Palembang still faces several challenges, such as delays in data input, limited understanding of performance-based budgeting systems, and weak inter-unit coordination. The complexity of police operational needs, which differ from other civil institutions, requires a specialized budgeting approach. This study adopts a qualitative descriptive approach, utilizing data collection techniques including observation, interviews, and document analysis. The results of this study are expected to contribute to the development of more accountable, transparent, and targeted public budgeting policies, particularly in the security and law enforcement sectors.
PENGUATAN TATA KELOLA PELAYANAN MAHASISWA DALAM IMPLEMENTASI PROGRAM MERDEKA BELAJAR KAMPUS MERDEKA (MBKM) Siti Nurhayati Nafsiah; Mukran, Mukran; Emilia Gustini; Merry Agustina; A.Yani Ranius; Diana, Diana; Darwin, Darwin
JURNAL PENGABDIAN MANDIRI Vol. 5 No. 1 (2026): Januari 2026
Publisher : Bajang Institute

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

Abstract

Implementasi Program Merdeka Belajar Kampus Merdeka (MBKM) memerlukan tata kelola pelayanan mahasiswa yang efektif dan akuntabel. Namun, masih dijumpai kendala berupa keterbatasan pemahaman kebijakan dan belum optimalnya kualitas pelayanan. Kegiatan Pengabdian kepada Masyarakat ini bertujuan memperkuat tata kelola pelayanan mahasiswa dalam mendukung implementasi MBKM melalui pendekatan penguatan kapasitas. Metode pelaksanaan meliputi sosialisasi, diskusi kelompok terarah, dan pendampingan dengan pendekatan partisipatif. Evaluasi keberhasilan kegiatan dilakukan menggunakan kuesioner pre-test dan post-test untuk mengukur peningkatan pemahaman, kualitas, serta akuntabilitas pelayanan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra terhadap kebijakan MBKM dan perbaikan persepsi terhadap kualitas pelayanan mahasiswa. Penggunaan kuesioner terbukti efektif sebagai instrumen evaluasi capaian kegiatan. Kegiatan ini berkontribusi dalam mendukung implementasi MBKM yang lebih optimal serta penguatan tata kelola pelayanan mahasiswa melalui kegiatan pengabdian kepada masyarakat.
Pengaruh Corporate Governance Terhadap Pelaporan Environmental, Social, And Governance (ESG) Pada Perusahaan Sektor Energi Indonesia Dhea Nabillah Widayanti; Mega Silvia; Emilia Gustini; M. Titan Terzaghi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18187

Abstract

This study investigates the influence of corporate governance elements based on the ASEAN Corporate Governance Scorecard (ACGS) on Environmental, Social, and Governance (ESG) reporting in Indonesian energy sector companies. The research uses five key governance elements: shareholder rights, equitable treatment of shareholders, the role of stakeholders, disclosure and transparency, and board responsibilities. The study focuses on 53 energy companies listed on the Indonesia Stock Exchange for the period 2022–2023. A quantitative approach was applied, using content analysis to assess ESG reporting quality based on the indicators from the Indonesian Ministry of Finance. The results aim to identify which governance components most significantly impact ESG disclosure practices. The findings are expected to offer insights for regulators, investors, and companies in enhancing governance standards and sustainability practices, particularly in environmentally critical sectors like energy. Keywords : corporate governance, ASEAN Corporate Governance Scorecard, ESG reporting, sustainability, energy sector
Pemanfaatan Media Sosial sebagai Strategi Promosi Penerimaan Mahasiswa Baru Baibul Tujni; Nurul Huda; Emilia Gustini; Megawaty; Habrizons, Frans; Alek Wijaya
Jurnal Pengabdian Masyarakat Information Technology Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat Information Technology - September 2025
Publisher : Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/1b2e7q12

Abstract

Pengabdian ini bertujuan untuk menganalisis efektivitas pemanfaatan media sosial sebagai strategi promosi penerimaan mahasiswa baru (PMB) di institusi pendidikan tinggi. Seiring dengan perkembangan teknologi informasi dan komunikasi, media sosial telah menjadi platform yang dominan dalam kehidupan masyarakat, termasuk calon mahasiswa. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, observasi partisipatif, dan analisis dokumen. Hasil penelitian menunjukkan bahwa media sosial, khususnya Instagram, Facebook, dan TikTok, memiliki peran signifikan dalam menjangkau calon mahasiswa, menyampaikan informasi program studi, kegiatan kampus, dan testimoni, serta membangun citra positif institusi. Interaksi dua arah yang dimungkinkan oleh media sosial juga meningkatkan engagement dan kepercayaan calon mahasiswa.
Pengaruh Profitabilitas, Leverage dan Likuiditas Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Makan dan Minuman yang Terdaftar di BEI 2021-2023 Kurniawan, Riski; Emilia Gustini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5174

Abstract

The aim of this research is to obtain empirical evidence and analyze the influence of profitability, leverage and liquidity on company value. Type The research used is a quantitative approach. The population of this study is a Food and Beverage Sub Sector Company that listed on the Indonesian Stock Exchange for the 2021-2023 period. Sampling technique used purposive sampling technique to obtain 90 reports financial results obtained from a sample of 30 companies over a three year period. Hypothesis testing was carried out using multiple regression analysis using SPSS version 26 with a significance value set at 5%. The results of this research show that the variables are profitability, leverage and liquidity has a significant effect on company value.
Pengaruh Komite Audit, Corporate governance, dan Audit Tenure Terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Energi Suci Tania; Emilia Gustini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9570

Abstract

This study aims to analyze the influence of the Audit Committee, Corporate Governance, and Audit Tenure on the integrity of financial reports in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The issue of financial reporting integrity has come under scrutiny due to numerous cases of manipulation and weak transparency in the energy sector. Using a quantitative approach and multiple linear regression analysis on 105 observational data sets, this study simultaneously and partially examines the influence of independent variables on financial report integrity, as proxied by earnings management. The results indicate that the Audit Committee and Audit Tenure have a significant positive effect on financial report integrity, with significance values of 0.017 and 0.002, respectively. Conversely, Corporate Governance has no significant effect (sig = 0.141), although the relationship is positive. These findings emphasize the importance of effective audit oversight and a stable auditor-client relationship in maintaining the reliability of financial reports, while the implementation of Corporate Governance needs to be substantially strengthened. This research contributes to understanding the determinants of financial reporting quality in strategic, risk-prone sectors.
Co-Authors A.Yani Ranius Alek Wijaya Baibul Tujni Darwin Darwin Dhea Nabillah Widayanti Diana Diana I Gede Surya Suwana Saputra M. Titan Terzaghi Marcelina Angraini Mega Silvia Megawaty Merry Agustina Mukran, Mukran Nurul huda Riski Kurniawan Siti Nurhayati Nafsiah Suci Tania Viara, Viara Meiza