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All Journal Jurnal Ilmiah Edunomika (JIE) Akubis: Jurnal Akuntansi dan Bisnis JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian Mandiri Moneter : Jurnal Ekonomi dan Keuangan
Emilia Gustini
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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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
Co-Authors A.Yani Ranius Darwin Darwin Dhea Nabillah Widayanti Diana Diana I Gede Surya Suwana Saputra M. Titan Terzaghi Marcelina Angraini Mega Silvia Merry Agustina Mukran, Mukran Siti Nurhayati Nafsiah Viara, Viara Meiza