Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Zahra Zahra
Universitas Pattimura
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Skor ESG dan Signal Distress Zahra Zahra; Alreiska Roudlotul Hikmah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25342

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menguji pengaruh kinerja Lingkungan, Sosial, dan Tata Kelola (ESG) terhadap risiko kesulitan keuangan (financial distress) di antara perusahaan yang terdaftar di bursa efek di Indonesia. Metode Penelitian: Jenis penelitian ini adalah kuantitatif. Penelitian ini menganalisis sampel purposive dari perusahaan LQ45 selama periode 2020–2024. Kesulitan keuangan diukur menggunakan Altman Z-Score, sementara skor ESG berasal dari laporan keberlanjutan perusahaan. Variabel kontrol meliputi ukuran perusahaan, usia perusahaan, inflasi, suku bunga, dan jenis industri. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM).Originalitas: Penelitian ini mengisi celah akademis dengan menguji secara spesifik hubungan kinerja ESG dan financial distress pada perusahaan LQ45 di Indonesia.Hasil Penelitian: Temuan menunjukkan bahwa kinerja ESG tidak secara signifikan memengaruhi risiko kesulitan keuangan. Hasil ini menantang perspektif utama yang menekankan ESG sebagai strategi mitigasi risiko, dan sejalan dengan bukti yang muncul dalam konteks negara berkembang.Implikasi: Temuan ini memberi masukan penting bagi regulator untuk mempertimbangkan kebijakan ESG yang lebih tegas, seperti mandatori ESG assurance guna meningkatkan kredibilitas pengungkapan dan mengurangi praktik greenwashing. Research Objective: This study examines the effect of environmental, social, and governance (ESG) performance on the risk of financial distress among companies listed on the Indonesian stock exchange.Research Method: This is a quantitative study. It analyzes a purposive sample of LQ45 companies over the period 2020–2024. Financial distress is measured using the Altman Z score, while ESG scores are derived from the companies' sustainability reports. Control variables include company size and age, inflation, interest rates, and industry type. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM).Originality: This study fills an academic gap by specifically examining the relationship between ESG performance and financial distress among LQ45 companies in Indonesia.Research Results: The findings indicate that ESG performance does not significantly influence the risk of financial distress. This finding challenges the conventional wisdom that emphasizes ESG criteria as a risk mitigation strategy and aligns with emerging evidence in developing country contexts.Implications: These findings provide important insights for regulators to consider stricter ESG policies, such as mandatory ESG assurance, to increase the credibility of disclosures and reduce greenwashing practices.
THE INFLUENCE OF WORK SPIRITUALITY AND ETHICAL INTUITION ON ACCOUNTING DECISION MAKING IN AMBIGUOUS CONDITIONS BY YOUNG PROFESSIONALS IN THE VUCA ERA Rita J. D. Atarwaman; Zahra Zahra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 2 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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

Abstract

The current professional accounting environment is characterized by VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) dynamics , which increase the potential for ethical dilemmas in financial reporting practices. This situation demands that young professionals be able to make ethical accounting decisions amidst pressure and information ambiguity. This study aims to analyze the influence of work spirituality and ethical intuition on accounting decision-making under ambiguous conditions. An explanatory quantitative approach was used with a survey method on 31 district/city inspectorate auditors in Maluku Province . Data were analyzed using Partial Least Square (SmartPLS 4) . The results showed that work spirituality and ethical intuition had a positive and significant effect on accounting decision-making under ambiguous conditions. The R² value of 0.690 indicated that the two variables were able to explain 69% of the variation in accounting decisions under ambiguous conditions.  
Peningkatan Kemampuan Sitasi Mahasiswa melalui Pelatihan Mendeley di Fakultas Ekonomi dan Bisnis Universitas Pattimura Zahra Zahra; Wiljan Atfentia Kotngoran; Yerimias Manuhutu; Desry J. Louhenapessy; Ummi Duwila
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 5 No. 1 (2026): Maret 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v5i1.6779

Abstract

This community service activity aimed to enhance the citation skills of students from the Faculty of Economics and Business (FEB) at Pattimura University through training on using the Mendeley application. The primary identified problem was the students' lack of knowledge and skills in properly compiling citations and bibliographies, which potentially led to inconsistent formatting, writing errors, and unintentional plagiarism. The training was conducted in three structured stages: preparation, implementation, and evaluation. The preparation stage involved problem identification, participant registration, and material preparation. The implementation consisted of delivering theoretical material, hands-on practice using Mendeley, and responsive direct mentoring. Evaluation was carried out through a Q&A session and an online feedback form. The results demonstrated that the training successfully increased participants' understanding of Mendeley's functions and benefits. Participant enthusiasm, indicated by the number of registrants exceeding the quota, reflected a genuine need for reference management literacy. This activity not only provided technical skills but also raised awareness of the importance of correct and ethical citation in scientific writing. It is hoped that this training can serve as an initial step in fostering an academic culture of integrity and supporting the improvement of the quality and productivity of scientific works by FEB students at Pattimura University.
Co-Authors Alreiska Roudlotul Hikmah Desry J. Louhenapessy Rita JD Atarwaman Ummi Duwila Wiljan Atfentia Kotngoran Yerimias Manuhutu