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All Journal Assets: Jurnal Akuntansi dan Pendidikan WIDYA LAKSANA Jurnal Akuntansi Manado (JAIM) E-Jurnal Akuntansi Indonesian Journal of Taxation and Accounting
Ayu Aryista Dewi
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Economics, Econometrics & Finance Education Social Sciences Other

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Sikap “Silence” Terhadap Niat Melakukan Whistleblowing Ayu Aryista Dewi; I Wayan Gde Wahyu Purna Anggara
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10821

Abstract

This study aims to examine the influence of silence, subjective norms, and personal reporting costs on whistleblowing intentions, as well as the perception of organizational support as a moderating variable. The research used a survey method by distributing questionnaires to 120 accounting students as a surrogate of future accountant. The results showed that the lower the silence and the cost of personal reporting, the more the accountant's intention to report fraud. Meanwhile, subjective norms have no effect on the accountant's intention to report fraud. The study also found that the perception of organizational support strengthened the influence of silence and subjective norms on whistleblowing intentions, but failed to moderate the relationship between personal reporting costs and whistleblowing. The results have implications for organizations and policymakers in designing a reporting system that can motivate accountants in reporting fraud.
PENERAPAN AKUNTANSI DALAM PENGELOLAAN KEUANGAN PERSONAL UNTUK MEWUJUDKAN MILENIAL CERDAS KEUANGAN Anggara, I Wayan Gde Wahyu Purna; Ayu Aryista Dewi; Luh Gde Krisna Dewi
JURNAL WIDYA LAKSANA Vol 12 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jwl.v12i2.59307

Abstract

Gaya hidup yang dinamis ditambah minimnya pengetahuan pengelolaan keuangan membuat para millenial merasa sulit untuk mengatur keuangan. Tujuan kegiatan pengabdian ini adalah untuk memberikan pelatihan tentang pengelolaan keuangan personal yang menyasar generasi millenial di Banjar Dharma Santi Desa Ubung Kaja-Denpasar, Bali. Berdasarkan hasil diskusi dan wawancara pada tahap pendahuluan ditemukan bahwa anggota belum sepenuhnya memahami pentingnya pengelolaan keuangan personal dan belum melakukan pengelolaan keuangan secara terstruktur. Metode yang digunakan pada pengabdian ini mengambil bentuk berupa diskusi dan pelatihan secara online mengenai keuangan personal dan akuntansi untuk pengelolaan keuangan yang terstruktur. Hasil dan capaian dari pengabdian ini dapat meningkatkan perhatian generasi milenial untuk melakukan pengelolaan keuangan personal guna menghindari kesulitan keuangan di kemudian hari. Pengabdian ini juga memberikan tambahan pengetahuan mengenai prinsip dasar pengelolaan keuangan dan penerapan akuntansi untuk pengelolaan keuangan bisnis generasi milenial di masa depan.
Board Characteristics and Sustainability Performance: Evidence from Indonesia’s Energy Sector Ni Kadek Desi Natalia; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p04

Abstract

This study provides empirical evidence on the effect of board characteristics—specifically board size, board gender diversity, board educational background, and board meeting frequency—on the sustainability performance of energy sector companies listed on the Indonesia Stock Exchange over the 2021–2023 period. Multiple linear regression analysis was employed, using a sample of 26 energy firms (78 firm-year observations) selected through purposive sampling. The findings indicate that board educational background and board meetings have a positive and significant effect on sustainability performance, while the other board attributes show no such effect. These results are consistent with stakeholder theory, which underpins the link between board characteristics and sustainability performance by suggesting that more competent and actively engaged boards are better able to respond to stakeholder expectations regarding sustainability.
Sustainable value creation: Insight from a systematic literature review I Ketut , Yadnyana; Ni Made Adi , Erawati; Ayu Aryista Dewi; Ni Made Ayu, Dwijayanti
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 2 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i2.22965

Abstract

This research aims to examine the conceptual framework and factors that influence sustainable value creation in the modern business context. Using a systematic literature review approach and analysis of relevant theories, this study asserts that sustainable value creation does not only focus on economic aspects, but also includes interrelated social and ecological dimensions. The concept of value creation is used as a theoretical framework to understand the what, who and how of value creation in the context of SVCs. The analysis of 51 articles through the Systematic Literature Review shows the lack of definition of value creation in traditional business models and sustainable business. The main findings indicate a gap in the understanding of value creation in Sustainable bussiness. The implication of this study is the lack of a clear concept of SVCs, which could lead to new research programs
Profitability Moderates the Effect of Sustainability Report Disclosure, Dividend Policy, and Capital Structure on Firm Value in Sensitive Industries Ni Komang Ayu Ariasih; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p05

Abstract

The high stock prices of sensitive industry companies despite having high environmental risks indicate that financial and non-financial factors play a crucial role in shaping firm value. This study aims to examine the effect of sustainability report disclosure, dividend policy, and capital structure on firm value with profitability as a moderating variable. The research sample consists of 29 sensitive industry companies listed on the Indonesia Stock Exchange for the 2021-2023 period, deterined through purposive sampling. The analysis was carried out using Moderated Regression Analysis (MRA) with SPSS. The results show that sustainability report disclosure and capital structure has a significant effect on firm value and profitability is not able to strengthen the three relationships. The findings emphasize that sensitive industries, inadequate sustainability report disclosure and capital structure can give negatif perceptions by investors toward firm value.
The Effect of Green Investment and Board Diversity on Carbon Emission Disclosure in Energy Sector Companies in Indonesia Ghaniya Ariska Fidiano; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p04

Abstract

Carbon emission disclosure reflects a company's environmental commitment. This research aims to assess the role of green investment, board gender diversity, and board educational background affect carbon emission disclosure in energy sector companies in Indonesia during the 2021–2024 period. Total of 112 observations were selected using purposive sampling and examined using multiple linear regression. The findings show that green investment and the proportion of board members with economics and business education enhance carbon emission disclosure. In contrast, the proportion of female directors shows no significant effect. These findings contribute to the development of stakeholder and legitimacy theories and offer implications for companies, investors, and policymakers.
The Effect of Executive Compensation and Managerial Ownership on Earnings Management with CEO Overconfidence as a Moderating Variable Ni Luh Ayu Karningsih; Anak Agung Gde Putu Widanaputra; I Ketut Yadnyana; Ayu Aryista Dewi
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.628

Abstract

Purpose – This study examines the effect of executive compensation and managerial ownership on earnings management, and the moderating role of CEO overconfidence in these relationships within Indonesian non-financial firms. Methods – A quantitative approach was applied using 152 firm-year observations from Basic Materials, Consumer Cyclicals, Consumer Non-Cyclicals, Industrials, and Healthcare companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling was used. Earnings management was measured through discretionary accruals using the Modified Jones Model. Executive compensation was measured as the natural logarithm of top executive remuneration, managerial ownership as the natural logarithm of management share ownership, and CEO overconfidence as the capital expenditure to operating cash flow ratio. Data were analyzed using fixed-effects panel regression with firm-clustered standard errors. Findings – Executive compensation and managerial ownership negatively and significantly affect earnings management, confirming the alignment effect of agency theory. CEO overconfidence does not significantly moderate either relationship; both governance mechanisms remain effective regardless of CEO overconfidence. A supplementary binary overconfidence test shows that managerial ownership is measurement-sensitive. Research implications – The findings suggest that agency theory’s rational-manager assumption explains the direct effects of compensation and ownership. The non-significant moderation effects and measurement sensitivity imply that the interaction between psychological bias and governance mechanisms is context-dependent and proxy-specific. Future research should employ multiple overconfidence measures to define moderation boundaries. Originality – This study simultaneously tests two governance mechanisms and their interaction with CEO overconfidence in one Indonesian model, offering methodological and contextual insight rather than a definitive empirical claim.
Co-Authors Anak Agung Gde Putu Widanaputra Anggara, I Wayan Gde Wahyu Purna Ghaniya Ariska Fidiano I Ketut , Yadnyana I Ketut Yadnyana I Wayan Gde Wahyu Purna Anggara Luh Gde Krisna Dewi Malik, Sani Maulana Ni Kadek Desi Natalia Ni Komang Ayu Ariasih Ni Luh Ayu Karningsih Ni Made Adi , Erawati Ni Made Ayu, Dwijayanti