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This Author published in this journals
All Journal The International Journal of Accounting and Business Society Jurnal AKSI (Akuntansi dan Sistem Informasi) Indonesian Journal of Economic & Management Sciences (IJEMS)
Wulan Retnowati
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Role Of Total Quality Management And Environmental Sustainability In Enhancing Corporate Green Performance In MSMES In Banten Munawar Muchlish; Wulan Retnowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.793

Abstract

The aim of this study is to examine the role of Total Quality Management (TQM), and Environmental Sustainability (ES), in enhancing Corporate Green Performance (CGP) among MSMEs in Banten Province. This research utilizes primary data. The population of this study consists of all owners and managers of MSMEs in Banten Province, while the sample includes owners and managers of MSMEs based on local superior potential in Banten Province. The study employs a purposive sampling method and utilizes SEM-PLS v.26 and SPSS Version 27 as analytical tools. The findings of this study are as follows, TQM has a significant positive effect on ES, and CGP. ES has a significant positive effect on CGP.
The Role Of Total Quality Management And Environmental Sustainability In Enhancing Corporate Green Performance In MSMES In Banten Munawar Muchlish; Wulan Retnowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.793

Abstract

The aim of this study is to examine the role of Total Quality Management (TQM), and Environmental Sustainability (ES), in enhancing Corporate Green Performance (CGP) among MSMEs in Banten Province. This research utilizes primary data. The population of this study consists of all owners and managers of MSMEs in Banten Province, while the sample includes owners and managers of MSMEs based on local superior potential in Banten Province. The study employs a purposive sampling method and utilizes SEM-PLS v.26 and SPSS Version 27 as analytical tools. The findings of this study are as follows, TQM has a significant positive effect on ES, and CGP. ES has a significant positive effect on CGP.
The Role of Leverage as A Mediating Influence Between Profitability and Firm Size on Firm Value Herda; Tubagus Ismail; Wulan Retnowati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9686

Abstract

This research is conducted to investigate the influence of Profitability and Firm Size on Firm Value using Leverage as a variable of mediating. This research employs a quantitative approach and secondary data. The population consists of industrial sector companies listed on the Indonesia Stock Exchange Index Classification (BEI-IC) during the 2018-2022 period, with a sample selected using purposive random sampling, totaling 110 companies. The data is analyzed using multiple linear regression analysis The outcomes of this research are (1) Profitability gives a significant effect on Leverage. (2) Firm Size leaves out a significant effect on Leverage. (3) Profitability constructs a significant effect on Firm Value. (4) Firm Size does not have a significant effect on Firm Value. (5) Leverage has a significant effect on Firm Value. (6) Leverage works as a mediating variable between the significant influence of profitability on firm value. (7) Leverage as a mediating variable between the significant influence of firm size on firm value
The Influence of Professional Commitment, Locus of Control and Machiavellian on Whistleblowing Intention with Organizational Commitment as a Moderating Variable Fajrin, Vira; Tubagus Ismail; Wulan Retnowati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9728

Abstract

The aim of this research is to determine the influence of professional commitment, locus of control and Machiavellianism on whistleblowing intention with organizational commitment as a moderating variable. The research uses quantitative methods, as well as descriptive design and causal design. The research population was employees in the Regional Apparatus Organization (OP) of Banten Province who served as section heads, section heads and financial administration officials. Sample of 64 respondents using purposive sampling technique. Data analysis uses path analysis. The results show variations in the substantive influence of the variables professional commitment, locus of control and Machiavellian with organizational commitment as a moderator of 82.9%. Furthermore, professional commitment has a positive effect on whistleblowing intention, locus of control has a positive effect on whistleblowing intention, Machiavellian has no effect on whistleblowing intention, organizational commitment moderates the effect of professional commitment on whistleblowing intention, organizational commitment does not moderate the effect of locus of control on whistleblowing intention, and commitment The organization does not moderate the Machiavellian influence on whistleblowing intention
Crowe's Fraud Pentagon Theory Review Of Fraudulent Financial Statements With Audit Committee Moderation Wulan Retnowati; T, Sutrisno; Saraswati, Erwin; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.758

Abstract

Purpose—This study aims to analyze the Pentagon fraud theory for detecting fraud in financial statements, with the audit committee as a moderating variable. Design/methodology/approach — This study's population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample is 198, comprising 66 company annual reports for three years. The analysis technique used in this study is multiple linear regression and uses the MRA (Moderating Regression Analysis) method through IBM SPSS version 26 software. Findings—The results showed that the variables of pressure and arrogance influenced fraud in financial statements, while the variables of opportunity, rationalization, and competence did not. The pressure and opportunity variables affect fraud in financial statements after being moderated by the audit committee variable, while the rationalization, competency, and arrogance variables have no effect. Practical implications — Practical benefits for stakeholders as a source of information regarding factors that can be detected as a cause of fraud in financial statements. That is expected to avoid or minimize fraud and fraudulent financial statements, which can later develop and harm many parties, especially business people. Originality/value — The difference between this study and previous research lies in using variables, research objects, research periods, and measurements that previous researchers have not carried out. Paper type — Research paper
Co-Authors Erwin Saraswati Fajrin, Vira Herda Munawar Muchlish Sutrisno T Tubagus Ismail Tubagus Ismail Wuryan Andayani