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All Journal JURNAL AKUNTANSI DAN AUDITING JOURNAL OF APPLIED ACCOUNTING AND TAXATION EKUITAS (Jurnal Ekonomi dan Keuangan) EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Permatasari, Yani
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Economics, Econometrics & Finance Education Other

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CEO Duality and Financial Performance During COVID-19 Dahlia, Renata; Permatasari, Yani
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.254-268

Abstract

This study aims to investigate the impact of CEO Duality on financial performance by examining manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. With a sample size of 844 companies selected based on specific criteria, data were collected from annual reports and audited financial statements. Utilizing multiple linear regression for analysis, the research findings suggest that CEO Duality does not significantly affect financial performance, both pre- and during the Covid-19 pandemic. However, its presence raises concerns about the independence of a company's board of directors, potentially influencing financial outcomes. The study concludes that CEOs and boards of commissioners demonstrate an understanding of their roles in achieving the company's objectives.
The Influence of IT Governance Implementation on Firm Performance in Manufacturing Companies Permatasari, Yani
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.7020

Abstract

Abstract. This study aims to examine the effect of IT Governance implementation on firm performance in manufacturing companies listed on the Indonesia Stock Exchange for the years 2019-2020. The method used is quantitative descriptive method. This research will use multiple linear regression analysis. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange during the years 2019-2020. The independent variable studied is IT Governance with control variables being sales growth, advertising expense, research and development expense, and capital expenditure. The dependent variable is firm performance. The results obtained indicate that IT Governance does not influence firm performance. Sales growth has a negative but not significant effect on firm performance, while advertising expense has an influence on firm performance. However, research and development expense and capital expenditure do not have an influence on firm performance.
Pendampingan Pengelolaan Dan Pemanfaatan Informasi Keuangan UMKM Di Dusun Ngembes, Mojokerto: Indonesia Mienati Somya Lasmana; Permatasari, Yani; I Made Narsa; Erina Sudaryati; Wiwiek Dianawati; Murdiyati Dewi; Hamidah; Elia Mustikasari; Alfiyatul Qomariyah; Okta Shindu Hartadinata; Deddy Kurniawansyah
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.5.1.10141

Abstract

This Community Service program was conducted in Dusun Ngembes, Mojokerto, involving 11 instructors and engaging 30 MSME (Micro, Small, and Medium Enterprise) actors. The program focused on two primary issues: (1) improving the knowledge and skills of MSME managers in managing and preparing financial reports, which remain suboptimal, and (2) addressing the limited use of financial information for business growth. The program employed methods such as interviews, lectures, tutorials, discussions, and direct field observations to comprehensively explore MSME management practices. Data analysis was performed using a descriptive analytical approach to generate actionable recommendations. The outcomes aimed to enhance participants' capabilities in financial management, with an emphasis on accurate cost calculation to boost profitability. Ultimately, this program sought to empower MSMEs with the tools and insights needed to achieve sustainable business development and improve their overall welfare
GREEN INNOVATION PRACTICE ON CORPORATE’S SUSTAINABLE GROWTH IN NON-FINANCIAL: THE MEDIATING EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING Atmariani , Annisa Aulia Rahma; Agustia, Dian; Permatasari, Yani; Lusandi, Gatra Kautsar
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6072

Abstract

This research explores the role of Environmental Management Accounting (EMA) as a mediator in the relationship between green innovation and sustainable growth. This research utilized the STATA 14 program to test hypotheses using the path analysis test and the Sobel test. The analysis was conducted on 2,716 observations from 539 non-financial corporates listed on the Indonesia Stock Exchange (IDX) between 2013 and 2020. The path analysis findings indicate that (1) green innovation positively influences EMA; (2) green innovation positively affects sustainable growth; (3) EMA does not have a significant impact on sustainable growth; and (4) EMA does not operate as a mediator between green innovation and sustainable growth. Additionally, the present research conducted a rigorous robustness test, which yielded results that aligned with those obtained from the path analysis test. Incorporating environmentally focused innovation into company plans provides substantial benefits for achieving sustainable growth, including cost reduction, improved competitive advantage, compliance with regulations, and exploring new market opportunities.
Co-Authors Alfiyatul Qomariyah Atmariani , Annisa Aulia Rahma Dahlia, Renata Deddy Kurniawansyah, Deddy Dian Agustia Erina Sudaryati HAMIDAH I Made Narsa Lusandi, Gatra Kautsar Mienati Somya Lasmana Murdiyati Dewi Mustikasari, Elia Okta Shindu Hartadinata Wiwiek Dianawati