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All Journal Jurnal Kajian Akuntansi JURNAL AKUNTANSI Jurnal Abdi Insani Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Empowerment Society
Febrian, Jan
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Di Balik Angka: Menguak Peran Rasio Keuangan dan Manajemen Laba dalam Dinamika Harga Saham Febrian, Jan; Jason, Jason; Tullah, Dewi Sarifah
JURNAL AKUNTANSI Volume 19, Nomor 2, November 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i2.12650

Abstract

Tujuan dari studi ini adalah untuk mengetahui apakah harga saham perusahaan dipengaruhi oleh rasio TATO, ROA, dan EPS serta efek moderasi dari manajemen laba. Perusahaan-perusahaan di sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2023 merupakan populasi penelitian ini. Berdasarkan Moderated Regression Analysis, rasio EPS memiliki pengaruh terhadap harga saham perusahaan dan juga berpengaruh ketika dimoderasi oleh manajemen laba, sementara variabel yang lain tidak. Hal ini memperluas pemahaman kita bahwa investor cenderung lebih fokus pada potensi pengembalian investasi daripada hanya efisiensi operasional saja.
UNVEILING THE HIDDEN IMPACT OF GREEN ACCOUNTING ON CORPORATE SUCCESS Tullah, Dewi Sarifah; Febrian, Jan; Novianto, Fajar; Jason, Jason; Khairunnisa, Hana
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2588

Abstract

Increasing stakeholder demand has driven firms to integrate environmental sustainability into their business strategies. Green accounting, encompassing environmental performance and green investment, has become a key approach to achieving these goals. This study examines the effect of green accounting on financial performance, with Corporate Social Responsibility (CSR) as a moderating variable. Multiple linear regression analysis was conducted using quantitative data from financial and sustainability reports of publicly traded Indonesian firms (2021–2023). The findings indicate that environmental performance significantly enhances financial performance by improving legitimacy and operational efficiency. However, green investment does not directly influence financial performance, nor does CSR moderate it. While CSR independently strengthens financial performance, its moderating role in environmental performance negatively impacts short-term financial results, suggesting that CSR costs may outweigh immediate benefits. The study underscores the need for firms to optimize cost management and effectively communicate sustainability efforts to enhance stakeholder trust and long-term financial performance.
UNVEILING THE HIDDEN IMPACT OF GREEN ACCOUNTING ON CORPORATE SUCCESS Tullah, Dewi Sarifah; Febrian, Jan; Novianto, Fajar; Jason, Jason; Khairunnisa, Hana
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2588

Abstract

Increasing stakeholder demand has driven firms to integrate environmental sustainability into their business strategies. Green accounting, encompassing environmental performance and green investment, has become a key approach to achieving these goals. This study examines the effect of green accounting on financial performance, with Corporate Social Responsibility (CSR) as a moderating variable. Multiple linear regression analysis was conducted using quantitative data from financial and sustainability reports of publicly traded Indonesian firms (2021–2023). The findings indicate that environmental performance significantly enhances financial performance by improving legitimacy and operational efficiency. However, green investment does not directly influence financial performance, nor does CSR moderate it. While CSR independently strengthens financial performance, its moderating role in environmental performance negatively impacts short-term financial results, suggesting that CSR costs may outweigh immediate benefits. The study underscores the need for firms to optimize cost management and effectively communicate sustainability efforts to enhance stakeholder trust and long-term financial performance.
FINANCIAL RISK: THE INTERPLAY OF LEVERAGE, INTANGIBLES, AND EARNINGS MANAGEMENT Lumbantobing, Chandra Rony; Iriyadi, Iriyadi; Puspitasari, Ratih; Tullah, Dewi Sarifah; Febrian, Jan
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2623

Abstract

Manufacturing companies face financial risks that may lead to financial distress, primarily due to high leverage and the uncertainty of intangible asset values. This study uses earnings management as a moderating variable to investigate how leverage and intangible assets affect financial risk. Using a purposive sample technique, the study uses secondary data from the 2019–2023 financial statements of industrial businesses registered on the Indonesia Stock Exchange (IDX). Data analysis is conducted through panel data regression, employing the Zmijewski model to measure financial risk. The findings reveal that leverage positively affects financial risk, supporting agency theory, which suggests that high debt levels increase financial pressure on firms. In contrast, intangible assets do not significantly influence financial risk. Earnings management reduces financial risk and weakens the impact of leverage, but does not significantly moderate the relationship between intangible assets and financial risk. The study concludes that companies must manage and leverage prudently and optimize using intangible assets to mitigate financial risk. From a practical perspective, investors and creditors should consider earnings management practices when assessing a company's risk profile.
PENINGKATAN PENGETAHUAN PRODUKSI, MUTU PRODUK, DAN KEMASAN PADA UMKM KERIPIK RASTI Sarifah Tullah, Dewi; Puspitasari, Ratih; Abdillah, Fatimah; Julien, Gladys; Febrian, Jan; Lauwsetia, Chessa Auriel
Jurnal Abdi Insani Vol 12 No 9 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i9.2951

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy, yet they still face limitations, particularly in production, product quality, and packaging. Keripik Rasti MSME as the community service partner encounters similar issues, including limited equipment, inconsistent quality standards, and less informative packaging. This program aims to enhance business owners’ knowledge and skills in production, quality control, and packaging to increase competitiveness. The methods employed included interviews, socialization, training, technical assistance, and evaluation through pre- and post-training questionnaires, with data analyzed using the Paired Sample t-test. The results showed significant improvements in production, product quality, and packaging aspects. Prior to the program, most indicators were in the low–neutral category, while after the program, they increased to high–very high. Tangible changes were observed in the adoption of production machines, quality standards, and the use of aluminum foil packaging with more detailed labels. Statistical tests confirmed these findings with p = 0.000 (<0.05), indicating significant differences before and after the program. Therefore, it can be concluded that the training and mentoring activities successfully equipped Keripik Rasti MSME with practical knowledge and skills in production, product quality, and packaging, thereby strengthening its competitiveness and business sustainability.
Corporate Financial Dynamics Under The Shadow of Financial Distress and Tax Avoidance Strategies Tullah, Dewi Sarifah; Dewi, Kusuma; Mediawati, Elis; Salim, Farah Akmar Anor; Febrian, Jan
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10290

Abstract

An efficient and equitable tax system is vital for fostering national economic growth. However, tax avoidance remains a major challenge, particularly in the infrastructure sector which holds strategic importance. This study aims to examine the effect of thin capitalization, rentability, and operating cash flow on tax avoidance, with financial distress as a mediating variable. Using a quantitative approach with secondary data from the financial statements of 220 infrastructure firms listed on the IDX during 2019–2023, the analysis employed multiple linear regression and the Sobel test. The results indicate that all three independent variables significantly influence both financial distress and tax avoidance, directly and indirectly. Thin capitalization and operating cash flow increase tax avoidance incentives, while financial distress reduces such tendencies. These findings support agency, trade-off, and signaling theories. The study's implications highlight the need for balanced tax policy oversight and corporate financial management, especially under financial pressure. Theoretical contributions include the use of the book-tax difference proxy, while practical insights are intended for policymakers and corporate managers to formulate fair and sustainable tax strategies.
Enhancing Efficiency Via Digital Marketing and Financial Management of MSME Sari Buah Idaman Abdillah, Fatimah; Tullah, Dewi Sarifah; Sudradjat; Asyifa , Siti; Febriyan; Callista, Christine; Febrian, Jan; Lauwsetia, Chessa Auriel
IMPOWERMENT SOCIETY Vol 8 No 1 (2025): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v8i1.1417

Abstract

The main product of Sari Buah Idaman (SBI), a micro, small, and medium-sized enterprise (MSME) in the food and beverage sector, is nutmeg juice. Currently, only nutmeg seeds have a high economic value, so attention needs to be paid to the utilization of nutmeg flesh in nutmeg juice products. This study aims to describe the impact of training and mentoring from digital marketing and finance on enhancing the knowledge of Sari Buah Idaman members. This quantitative research will use a paired sample t-test, sampling both before and after the training, to explain the influence of training and mentoring. All the participants who became respondents in this study were employees of Sari Buah Idaman. The study's results demonstrate the significant impact of training and assistance in enhancing the understanding of digital technology utilization in the marketing and financial management of Sari Buah Idaman. Through the development of knowledge, MSMEs will continue to grow and succeed.
Co-Authors Asyifa , Siti Callista, Christine Dewi, Kusuma Elis Mediawati, Elis Fatimah Abdillah Febriyan Iriyadi Iriyadi Jason, Jason Julien, Gladys Khairunnisa, Hana Lauwsetia, Chessa Auriel Lumbantobing, Chandra Rony Novianto, Fajar Ratih Puspitasari Salim, Farah Akmar Anor Sarifah Tullah, Dewi Sudradjat Tullah, Dewi Sarifah