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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akademi Akuntansi (JAA) Indonesian Journal of Islamic Business and Economics (IJIBE) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal of Accounting and Finance Management (JAFM) Journal Markcount Finance Journal of Multidisciplinary Sustainability Asean
Widasari, Ela
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Religion Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Analisis Pengaruh Rasio Hutang Terhadap Economic Value Added (EVA) Widasari, Ela
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1 No 3 (2013)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i3.32

Abstract

The research was conducted to analyze the effect of debt to total assets ratio, debt to equity, inventory turnover, receivable turnover, and working capital turnover of Economic Value Added (EVA). Nonprobability sampling method based on purposive sampling. This study used the multiple linear regression analysis. The result showed that simultaneous debt to total assets ratio, debt to equity ratio, inventory turnover, receivable turnover, and working capital turnover has no effect on Economic Value Added (EVA), partially inventory turnover affect Economic Value Added (EVA), while debt to total assets ratio, debt to equity ratio, receivable turnover and working capital turnover has no effect on Economic Value Added (EVA).
The Effect Of Qardhul Hasan Capital On Micro Business Development Of Islamic Micro Waqf Bank Customers (Research on BWM Syariah Lan Taburo La Tansa Lebak Banten Customers) Budiman, Budiman; Widasari, Ela
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 1 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.1.9722

Abstract

Micro and small enterprises are very important in supporting national economic stability. With micro businesses, people can run their economy without having to use regulations made for larger-scale businesses. The role of micro businesses is to reduce poverty and encourage the rate of economic growth. This study aims to determine the effect of capital on the development of micro businesses in customers assisted by the Lan Taburo Lebak Islamic Micro Waqf Bank. The results showed that the micro business of sharia micro waqf bank customers after getting capital from megalami profit development below Rp. 500,000 decreased by 63%, while for micro businesses that received profits of Rp. 500,000 - Rp. 1,000,000 increased by 33%, as well as businesses that received profits of Rp. 1,000,000 - Rp. 1,500,000 increased by 41%, then those that received profits above Rp. 1,500,000 increased by 79%. The average business profit after receiving financing from the Islamic Micro Waqf Bank is 54%. Based on the results of the analysis, it shows that there is a positive and significant effect of capital loans on customer micro business development. While the coefficient of determination test results state that the capital variable can only explain 65.4% of micro business growth while the remaining 34.6% is influenced by other factors.
Challenges and Opportunities for Implementing IFRS Standards Globally Misrofingah, Misrofingah; Widasari, Ela; Rudiyanto, Rudiyanto; Hanifah, Hanifah; Herlina, Herlina
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1290

Abstract

Globally, the implementation of International Financial Reporting Standards (IFRS) offers many opportunities and challenges. Although IFRS standards aim to increase transparency and consistency in financial reporting worldwide, their implementation faces many challenges. One of the main challenges is differences in existing national accounting systems, which often require major adjustments to meet IFRS standards. Infrastructure and training readiness are additional issues. Many businesses, especially in developing countries, face difficulties in adopting the necessary technology and training staff to comply with IFRS standards.  However, opportunities to improve the quality of financial reporting also arise as a result of implementing IFRS. To increase the credibility of financial reports and make it easier to compare company performance around the world, IFRS standards provide a more standardized and transparent framework. In addition, IFRS adoption can encourage regulatory harmonization and increase market efficiency by reducing differences in financial reporting between countries. Overall, although there are significant obstacles to the global adoption of IFRS standards, the benefits of transparency, credibility and market efficiency that they offer cannot be ignored.
Enhancing Trust, Internal Control, and Accountability: Budget Goals Commitment as a Mediator Rudiyanto, Rudiyanto; Tunnufus, Zakiyya; Widasari, Ela
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2625

Abstract

We investigated the effects of trust in supervisors (TS), internal control (INCTRL), and budget goals commitment (BGC) on public performance accountability (PERFACT). Using data collected from 191 respondents through structured questionnaires, the research verifies the direct and indirect relationships between variables based on structural equation modeling (SEM) analysis. Our evidences reveal that in the first structural model, trust in supervisors and internal control significantly influence budget goals commitment, with trust in supervisors being significant. This highlights the critical role of fostering trust to ensure stronger commitment to budgetary objectives. In the second structural model, public performance accountability is significantly influenced by internal control and budget goals commitment. Although trust in supervisors has less of a direct impact on public accountability, indicating that its effect may be more nuanced and indirect. Furthermore, the study provides empirical evidence for the mediating role of budget goals commitment. Specifically, it demonstrates that budget goals commitment bridges the relationship between trust in supervisors and public accountability. This finding underscores the importance of a committed budgetary framework in enhancing accountability in public sector organizations. This relationship is highlighted by practitioners and policy makers as meaningful knowledge and insight. Strengthening internal control systems and fostering trust in supervisors, combined with a focus on budget goals commitment, can significantly enhance public performance accountability.
Financial Management Practices in SMEs: Challenges and Solutions Widasari, Ela; Paniran, Paniran; Furniawan, Furniawan; Mufidah, Firda
Journal of Multidisciplinary Sustainability Asean Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v1i4.1520

Abstract

Background. Small and medium-sized enterprises (SMEs) are essential to economic growth and job creation but face unique financial management challenges that can impede their sustainability and growth. Limited access to capital, insufficient financial planning, and inadequate accounting skills are among the main obstacles hindering SMEs' financial success. Purpose. This study aims to identify the primary challenges in financial management practices among SMEs and to propose solutions that can enhance their financial stability and growth potential. Method. A mixed-methods approach was used in this research, combining quantitative data from SMEs' financial performance metrics with qualitative insights from interviews with SME owners and financial managers. Financial metrics provided an overview of common problem areas, while interviews gave a deeper understanding of the practical challenges SMEs encounter. Results. The findings indicate that SMEs commonly struggle with cash flow management, budgeting, and accessing credit, which undermines their operational efficiency and resilience. Additionally, limited financial literacy among SME managers further exacerbates these challenges, often leading to ineffective financial decision-making. Conclusion. The study concludes that targeted training in financial literacy, better access to funding options, and support for implementing accounting systems can significantly improve the financial health of SMEs. Policy implications suggest that collaboration between government bodies and financial institutions is crucial to develop tailored financial solutions, focusing on accessible financing and financial education. These strategies could empower SMEs to overcome financial challenges, strengthening the SME sector’s role in the economy.
Timeliness of financial reporting: an analysis of good corporate governance mechanisms Maskupah, Siti; Widasari, Ela; Mudawanah, Siti
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.34690

Abstract

Purpose: This study aims to examine the influence of Good Corporate Governance (GCG) mechanisms on the timeliness of financial reporting in consumer goods manufacturing companies. Methodology/approach: The research adopts a quantitative method using secondary data from companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. Logistic regression is applied to test the hypotheses. Findings: The results indicate that independent commissioners and managerial ownership do not significantly affect reporting timeliness. In contrast, institutional ownership and audit committees have a positive influence on the timely submission of financial reports. Practical and Theoretical contribution/Originality: The novelty of this study lies in its specific focus on internal GCG mechanisms (independent commissioners, institutional ownership, managerial ownership, and audit committees) within consumer goods manufacturing companies, a sector less explored compared to banking and financial industries. The study also covers the COVID-19 pandemic and post-pandemic recovery period (2019–2022), offering new perspectives on governance and reporting compliance in times of crisis. Additionally, the application of logistic regression provides methodological strength in analyzing categorical dependent variables such as reporting timeliness. Research Limitation: The study is limited to internal GCG mechanisms, consumer goods manufacturing companies, and an observation period of four years (2019–2022).
Ukuran Perusahaan Memoderasi Good Corporate Governance, Leverage terhadap Kinerja Keuangan Sulastri, Suci; Widasari, Ela; Mufidah, Firda
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3268

Abstract

Penelitian ini bertujuan menganalisis kepemilikan institusional, dewan komisaris Independen, Debt to Asset Ratio, dan Debt to Equity Ratio yang memengaruhi kinerja keuangan dengan ukuran perusahaan yang merupakan variabel moderasi pada perusahaan sektor barang konsumsi yang tercatat di Bursa Efek Indonesia (BEI) selama rentang tahun 2020–2024. pentingnya GCG dan Leverage dalam memaksimalkan kinerja keuangan. Metode Pengambilan sampel yang digunakan memperoleh 13 perusahaan dengan 65 observasi yang dianalisis melalui regresi data panel dengan metodologi Random Effects Model. Temuan menunjukan  kepemilikan institusional maupun DER secara positif dan signifikan terhadap kinerja keuangan, sementara dewan komisaris independen, DAR, dan ukuran perusahaan tidak memengaruhi kinerja keuangan. Ukuran perusahaan sebagai variabel moderasi sekedar mampu memperkuat pengaruh dewan komisaris independen terhadap kinerja keuangan, namun tidak memoderasi hubngan kepemilikan institusional, DAR, dan DER. Dengan adanya efektivitas pengawasan oleh investor institusional dan pengelolaan struktur modal yang optimal menjadi faktor penting dalam meningkatkan kinerja keuangan perusahaan.
Kinerja Lingkungan, Good Corporate Governance dan Ukuran Perusahaan Terhadap Carbon Emission Disclosure Dimoderasi Media Exposure Rahmawati, Rahmawati; Widasari, Ela; Mufidah, Firda
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3276

Abstract

Dengan media exposure sebagai variabel moderasi, tujuan studi ini ialah menyelidiki pengaruh kinerja lingkungan, good corporate governance (dewan komisaris dan dewan direksi), dan ukuran perusahaan terhadap carbon emission disclosure pada perusahaan manufaktur yang termuat di BEI periode 2020-2024. Data untuk analisis ini berasal dari sumber sekunder, termasuk laporan tahunan dan laporan keberlanjutan yang telah dipublikasikan di situs web resmi BEI (www.idx.co.id) serta situs web masing-masing perusahaan. Memanfaatkan pendekatan kuantitatif yang didukung oleh analisis regersi data panel dengan pendekatan Moderated Regression Analysis (MRA) dengan model yang terpilih ialah random effect model (REM). Pengambilan sampel menggunakan purposive sampling dengan jumlah sampel berjumlah 42 sampel dengan 210 observasi dan data diolah menggunakan Eviews 13. Temuan studi ini memperlihatkan bila kinerja lingkungan, dewan komisaris, dan dewan direksi tidak berpengaruh signifikan terhadap emission disclosure, sementara ukuran perusahaan berpengaruh secara positif dan signifikan terhadap carbon emission disclosure. Sementara itu, media exposure tidak memoderasi kinerja lingkungan, dewan komisaris, dewan direksi dan ukuran perusahaan terhadap carbon emission disclosure.
Co-Authors Furniawan, Furniawan hanifah hanifah Herlina Herlina Maskupah, Siti Misrofingah, Misrofingah Mufidah, Firda Paniran Paniran Rahmawati, Rahmawati Rudiyanto Rudiyanto, Rudiyanto Siti Mudawanah Sulastri, Suci Tunnufus, Zakiyya