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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Analisis Bisnis Ekonomi JMM (Jurnal Masyarakat Mandiri) jurnal ilmiah hospitality Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Revenue : Jurnal Ilmiah Akuntansi ARSY : Jurnal Aplikasi Riset kepada Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Warta Desa (JWD) Management Science Research Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Review of Accounting and Taxation International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Accounting and Sustainability International Journal of Economic Research and Financial Accounting Jurnal Pengabdian Dinamika Jurnal Analisis Bisnis Ekonomi
Mulyasari, Windu
Sultan Ageng Tirtayasa University, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of Competency, Professionalism and Auditor Independence on Audit Quality with Integrity as a Moderation Variable at DKI Jakarta Public Accounting Firm (Empirical Study at The Public Accounting Office of DKI Jakarta Province) Sulaeman, Andri; Ismail, Tubagus; Mulyasari, Windu
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.287

Abstract

This research aims to examine and analyze the influence of auditor competence, auditor professionalism, auditor independence on audit quality, which is moderated by integrity at Public Accounting Firms in DKI Jakarta. This research uses primary data in the form of a questionnaire with the research sample being employees of a public accounting office in DKI Jakarta. The population used in this research were all auditors working at the Public Accounting Firm (KAP) of DKI Jakarta Province, with a total of 260 registered KAPs. The sampling technique in this research used the purposive sampling method. In this research, the analytical techniques used were validity testing, reliability testing and hypothesis testing with the help of a statistical application in the form of Smart PLS 4.The research results show that the relationship between competency (X1) and audit quality (Y) has a t statistics value of 2,226 > 1.96 with a p value of 0.000, meaning that H1 is accepted. The relationship between auditor professionalism has a t statistic of 2,320 > 1.96 with a p value of 0.000, meaning that H2 is accepted. The relationship between auditor independence has a t statistic of 2.226 > 1.96 with a p value of 0.000, meaning that H3 is accepted. That the auditor integrity variable moderating auditor competence, auditor professionalism and auditor independence on audit quality has a t statistical value of 2.336 > 1.96, meaning that H4, H5, H6 are accepted.
THE INFLUENCE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND CARBON EMISSION DISCLOSURE ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS MEDIATION IN ENERGY AND BASIC MATERIALS SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Wahyuni, Hilda Fauziah; Mulyasari, Windu; Soleha, Nurhayati
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 2 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i2.291

Abstract

This study aims to analyze the influence of environmental management accounting and carbon emission disclosure on company value mediated by financial performance. This study is important because of increasing awareness of environmental issues and pressure from various stakeholders to be more transparent on environmental issues. The sample in this research is energy and basic materials sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The research method used is multiple regression analysis using panel data. The dependent variable in this research is company value. Meanwhile, the independent variables are environmental management accounting and carbon emission disclosure. Financial performance as a mediating variable is measured using the Return on Assets financial ratio. The research results show that environmental management accounting has a significant influence on company value, while carbon emission disclosure does not have a significant influence on company value. Apart from that, financial performance also does not act as a significant mediator in the relationship between environmental management accounting and carbon emission disclosure on company value. This finding may be caused by several factors, including the lack of direct relevance between environmental management accounting and carbon emission disclosure and financial performance, as well as the lack of real follow-up from companies to reduce carbon emissions
PENERAPAN SISTEM AKUNTANSI DAN PERPAJAKAN BERBASIS SAK ETAP DAN PP NOMOR 46 TAHUN 2013 BAGI UMKM Nofianti, Nana; Mulyasari, Windu
Jurnal Pengabdian Dinamika Vol 5, No 1 (2018)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62870/dinamika.v5i1.8745

Abstract

The purpose of this activity is to provide training on financial reporting and tax calculation for SMEs. Micro, Small and Medium Enterprises (SMEs) in need of bookkeeping and accounting skills are easy to apply in order to prepare financial statements in accordance with Financial Accounting Standards (SAK) ETAP 2011 and can carry out tax obligations to the State in accordance with Regulation 46 of 2013.Problems faced by SMEs is required to prepare financial statements and conduct of tax obligations. While SMEs are not or less capable of making financial statements and therefore can not know the financial position, financial performance, owners' equity in the past and carry out tax obligations. To facilitate SMEs in financial reporting and tax calculation, it takes a simple bookkeeping accounting standards based on the current and the calculation of tax for SMEs.Partners in community service activities are the SMEs in Serang. The method of this activity by providing training in financial reporting and tax calculations.
Green Intellectual Capital and Financial Performance: The Role of Sustainable Growth Rate Hulaemah, Eem Hulaemah; Windu Mulyasari
Accounting and Sustainability Vol. 3 No. 2 (2024): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v3i2.605

Abstract

This study aims to analyze the effect of Green Intellectual Capital on financial performance with Sustainable Growth Rate as an intervening in variable energy sector companies listed on the Exchange for the Indonesia Stock period 2021-2023. Using a quantitative approach, this study applies a panel data and the Sobel test regression model to test the causal relationship between variables. The results showed that Green Structural Capital has a has a positive and significant effect on financial performance, while Green Human Capital negative effect on financial performance. Green Relational Capital does not show a significant effect. Sustainable Growth Rate proved to have a positive influence on financial performance, but did not mediate the relationship between Green Intellectual Capital and financial performance. These findings indicate that although the concept of Green Intellectual Capital is an important strategy in the context of sustainability, its implementation does not always have a direct impact on financial performance. Therefore, a more comprehensive strategy is needed to optimize the role of Green Intellectual Capital in supporting sustainable growth.
THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS AN INTERVENING VARIABLE Muhammad Sodri Alamsyah; Windu Mulyasari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.478

Abstract

This study was conducted to examine the influence of Green Intellectual Capital (GIC) which is dimensioned into Green Human Capital (GHC), Green Structural Capital (GSC) and Green Relational Capital (GRC) on financial performance with competitive advantage as an intervening variable. The sample used in this study amounted to 201 data in the 2021-2023 observation year in energy sector companies listed on the Indonesia Stock Exchange as the research population. This study uses a quantitative method with data obtained from the official website of the Indonesia Stock Exchange. The research model uses regression analysis panel data with the best model chosen being the Random Effect Model (REM) and the mediating variable is tested with a sobel test using a sobel test calculator. From the tests carried out, the results of the study show that green human capital and green relational capital have a positive and significant effect on financial performance. Meanwhile, green structuralism has a negative and significant influence on financial performance. The competitive advantage in this study cannot mediate the relationship between green human capital, green structural capital and green relational capital and financial performance.
Circular Economy Practices and Material Flow Cost Accounting: Toward Sustainable Development Through Green Intellectual Capital Fadjrihana, Meidah; Mulyasari, Windu
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.320

Abstract

This research explores how manufacturing companies listed on the Indonesia Stock Exchange based on the Jakarta Stock Exchange Industry Classification (JASICA) from 2020 to 2023 can implement circular economy practices and material flow cost accounting in their activities, which not only prioritize profit but also care about environmental impact and achieve sustainable development with green intellectual capital as mediation. Referring to the resource-based view theory and the triple bottom line. Using a quantitative method with purposive sampling technique involving 109 manufacturing industry companies with 436 observations over 4 years. The findings of this study used STATA 14 and selected the random effects model (REM), which resulted in circular economy practices and green intellectual capital impacting sustainable development. However, circular economy practices do not impact green intellectual capital. Material flow cost accounting also does not impact sustainable development or green intellectual capital, and green intellectual capital cannot mediate the relationship between circular economy practices and material flow cost accounting. However, circular economy practices and material flow cost accounting have a significant simultaneous impact on sustainable development. The implication of this research is the need for companies to efficiently and comprehensively implement these practices simultaneously in achieving sustainable development. It is hoped that this research can make a fair contribution to sustainable development efforts in the manufacturing industry and other industries
THE MEDIATING ROLE OF FINANCIAL ATTITUDE IN LINKING FINANCIAL CAPABILITY AND DEBT DECISION AMONG INFORMAL WOMEN ENTREPRENEURS Andini Ekasari; Meutia; Lia Uzliawati; Windu Mulyasari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.610

Abstract

This study aims to analyse the influence of financial knowledge, financial attitudes, and financial behaviour on the debt decision of informal women entrepreneurs in Indonesia. By delivering questionnaires and quantitative methodology. 279 respondents were collected, and the results could be processed with SmartPLS Structural Equation Modelling (SEM). This paper explores the relationship between financial inclusion, financial literacy, and the important role of financial attitudes in improving decision-making skills related to debt management. At the same time, financial inclusion and financial literacy are essential, but not enough to encourage healthy debt practices. A constructive financial attitude emerges as an important determinant, contributing to understanding and implementing prudent debt decisions women in the informal sector. This research provides practical contributions for governments, financial institutions, and cooperatives in designing gender-responsive financial literacy programs. The findings advance the Theory of Planned Behavior in financial decision-making and provide actionable guidance for designing gender-responsive financial capability programs.
THE INFLUENCE OF MANAGERIAL OWNERSHIP ON TAX AVOIDANCE Nofianti, Nana; Mulyasari, Windu; Anggit, Muhammad
Management Science Research Journal Vol. 1 No. 4 (2022): November 2022
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i2.75

Abstract

This study aims to determine the effect of managerial ownership on tax avoidance with hedging decisions as an intervening variable. The independent variable in this study is managerial ownership which is measured by the total share ownership owned by the management divided by the total outstanding shares of the company. The dependent variable used in this study is tax avoidance as measured by the Cash Effective Tax Rate. The population of this study on manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sampling technique used in this research is purposive sampling method with a total sample of 49 research data. The results of this study indicate that managerial ownership has no effect on tax avoidance.
The Effect of ESG Disclosure on Financial Performance with Earnings Management as an Intervening Variable Andini, Fizri; Mulyasari, Windu
Management Science Research Journal Vol. 3 No. 4 (2024): November 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i4.120

Abstract

This study was conducted to examine the impact of ESG disclosure on financial performance with earnings management as an intervening variable. The final sample studied using purposive sampling technique in this study amounted to 160 data in the observation year 2019–2022 with companies in the manufacturing, real estate and mining sectors as the research population. The quantitative method was chosen in this study with data obtained from the Indonesian Stock Exchange, the official website of the sample company, and the Thomson Reuters Eikon website. The research model uses panel data regression analysis with the best model chosen is the Random Effect Model (REM), while to test the mediating variables is to use the Sobel test using a Sobel test calculator. From the tests conducted, the results prove that ESG disclosure has a significant positive effect on financial performance and earnings management cannot mediate the relationship between ESG disclosure and financial performance.
THE EFFECT OF ENVIRONMENTAL SOCIAL GOVERNANCE ON FINANCIAL PERFORMANCE WITH THE COST OF CAPITAL AS AN INTERVENING VARIABLE Widyo Nugroho, Bernadus Erwin Bagastian; Mulyasari, Windu
Management Science Research Journal Vol. 4 No. 1 (2025): February 2025
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v4i1.142

Abstract

This study aims to determine the effect of ESG on financial performance with the cost of capital as anintervening variable. The intervening variable in this study is the cost of capital as measured by theweighted average cost of capital (WACC) based on the company's annual report. The independentvariable in this study is Environmental Social Government (ESG) as measured using Thomson ReutersEikon. The dependent variable in this study is financial performance as measured by Return Of Asset(ROA). The population of this study in manufacturing and real estate sector companies listed on theIndonesia Stock Exchange (IDX) for the2019-2022 period. The sampling technique used in this methodis purposive sampling with a total sample of 156 data. The data analysis method in this studyuses multiple regression analysis with STATA 17 and path analysis with the help of an online sobelcalculator. The results of this study indicate that ESG disclosure has a positive effect on financialperformance, environmental disclosure has no significant positive effect on financial performance,social disclosure has no significant positive effect on financial performance, andgovernance disclosurehas no significant positive effect on financial performance.In addition, the cost of capital is unable to actas a mediator in the effect of ESG on financial performance.
Co-Authors ., Chaerunnisa Abbas, Dirvi Surya Ali Djamhuri Andini Ekasari Andini, Fizri Andriani, Rosedian Anggit, Muhammad Anisya Ramadanti Astuti, Andjar Ayu Noorida Soerono Azkia Ramadhina Bisma, Muhamad Bustanul Arifin Chaerunnisa . Chandra Prasadhita Dabella Yunia Diah Safitri Elin Marlina Elvin Bastian Euis Nurhayati Fadilatun Nisa Fadjrihana, Meidah Fani Fadilah Galih Fajar Muttaqin Hasanudin, Agus Ismaya Heni Hardianti Hesti Fatmawati Hulaemah, Eem Hulaemah Lestari, Tri Lia Uzliawati Lia Uzliawati Listia Aulia Indy Melati Ramadhani Meutia Muhammad Nawawi Muhammad Sodri Alamsyah Muhammad Taqi Murni, Rochiyati Murni Muthia Erlina Daniyati Nana Nofianti, Nana Nela Dharmayanti Nurhayati Soleha, Nurhayati Nuriyatul Hidayah Rama Komara Putra Ratu Heti Suryawiati Roni Budianto Rudi Zulfikar Slamet Sugiri Sulaeman, Andri Tri Wahyudi Wahyudi Tubagus Ismail Wahyuni, Hilda Fauziah Widyo Nugroho, Bernadus Erwin Bagastian Yunia, Dabella