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All Journal Monex: Journal of Accounting Research AKRUAL: Jurnal Akuntansi Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Riset Terapan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Ilmiah Raflesia Akuntansi Unram Journal of Community Service (UJCS) Akuntansi'45 Apollo: Journal of Tourism and Business SOROT: Jurnal Pengabdian Kepada Masyarakat SmartComp Equivalent : Journal of Economic, Accounting and Management Buletin Pemberdayaan dan Pengembangan Masyarakat
Kirowati, Dewi
Unknown Affiliation
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Penilaian Komparatif Kinerja Keuangan Rasio Profitabilitas dan Nilai Tambah Ekonomi (EVA) pada Perusahaan Indeks MNC35 Vaisal Amir; Dewi Kirowati; Niza Nurmalasari
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.876

Abstract

This study aims to analyze the financial performance of major companies in Indonesia using the Economic Value Added (EVA) approach as an indicator of value creation. The companies examined include PT Astra International Tbk (ASII), PT Bank Central Asia Tbk (BBCA), PT Bank Negara Indonesia (Persero) Tbk (BBNI), PT Bank Rakyat Indonesia (Persero) Tbk (BBRI), PT Bank Mandiri (Persero) Tbk (BMRI), PT Media Nusantara Citra Tbk (MNCN), PT Bukit Asam Tbk (PTBA), and PT Aneka Tambang Tbk (ANTM). EVA is calculated using data on Net Operating Profit After Tax (NOPAT), Invested Capital (IC), and the Weighted Average Cost of Capital (WACC). The results show that most companies generated positive EVA, creating shareholder value. BBCA, BBRI, and BMRI recorded the highest EVA, reflecting effective capital utilization and sound business strategies. On the other hand, ANTM posted a negative EVA, suggesting that its capital cost exceeded its net operating profit. These findings offer valuable insights for investors and corporate management in assessing financial efficiency and making strategic decisions focused on long-term value creation.
Analysis of Green Accounting, Carbon Emission Disclosure, and Corporate Social Responsibility on Firm Value with Profitability as a Moderating Variable in the Basic Materials Sector Listed on the Indonesia Stock Exchange Dewi Kirowati; Abdul Halik; Siti Mujanah
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 1 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i1.24194

Abstract

This study examines the effect of sustainability-related disclosures on firm value, focusing on carbon emission disclosure, corporate social responsibility (CSR), and green accounting, with profitability as a moderating variable (Nguyen P. A., 2023). The research is motivated by increasing regulatory and stakeholder pressure on firms to enhance transparency regarding environmental and social impacts (Kouloukoui D. S., 2022)). The sample consists of energy and basic materials companies listed on the Indonesia Stock Exchange during the 2022–2024 period, selected using purposive sampling (Hair, 2022). Panel data regression analysis is employed, and model selection tests indicate that the Random Effect Model is the most appropriate estimation approach (Baltagi, 2021). The results show that carbon emission disclosure and green accounting do not significantly affect firm value, while CSR has a significant negative effect, and profitability does not moderate these relationships (Ali, 2021). These findings suggest that sustainability disclosures have not yet become value-relevant information for investors in the Indonesian market (Dissanayake D. T., 2021).
The Influence of Product Quality and Online Customer Reviews on Repurchase Intention with Customer Trust as a Mediating Variable: A Study of Somethinc Consumers in Madiun City Dewi Kirowati; Hwihanus
Apollo: Journal of Tourism and Business Vol. 4 No. 3 (2026): September 2026
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/apollo.v4i3.657

Abstract

This study aims to analyze the influence of product quality and online customer reviews on repurchase intention, with customer trust as a mediating variable, among consumers of Somethinc products in Madiun City. The research employs a quantitative approach grounded in the Stimulus-Organism-Response (S-O-R) framework and Relationship Marketing Theory. Data were collected via online questionnaires from 102 respondents selected through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). To ensure robust findings, Common Method Bias (CMB) was controlled using Harman’s single-factor test. The results indicate that product quality and online customer reviews have a positive and significant effect on customer trust and repurchase intention. Customer trust acts as a partial mediator and emerges as the most dominant variable driving repurchase intention. The omission of the controversial Goodness-of-Fit (GoF) metric is replaced by stringent Heterotrait-Monotrait (HTMT) discriminant validity reporting to ensure construct distinctiveness. This study provides a meaningful theoretical contribution by validating the S-O-R framework in non-metropolitan digital consumer behavior and offers highly specific, actionable strateg
Implementation of SAK EMKM as the Basis for Annual Tax Reporting Koerniawan Dwi Wibawa; Dewi Kirowati; Tri Septianto; Ahmad Kudhori; Ghea Fauziah; Sebti Nurkumalasari; Ika Rahuli Kusuma Dewi
Unram Journal of Community Service Vol. 6 No. 4 (2025): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i4.1201

Abstract

This community service activity aimed to enhance the understanding and practical skills of Grade XII Accounting students at SMK Negeri 1 Geger in applying the Financial Accounting Standards for Micro Small and Medium Enterprises (SAK EMKM) as the basis for annual tax reporting. Conducted on September 2 2025 the in person program covered four key topics the role of MSMEs in the national economy components of SAK EMKM based financial statements transaction recognition methods and simplified tax calculation approaches. Through a combination of socialization hands on Excel based financial statement preparation and interactive discussions participants’ demonstrated improved comprehension of SAK EMKM principles journal entries and basic tax computation. Although challenges remain particularly in grasping abstract accounting concepts such as cost of goods sold depreciation and liability classification the activity successfully laid a foundational framework for future competency development. The use of Microsoft Excel proved effective for automation yet highlighted the need for technical guidance to avoid errors. This initiative underscores the importance of integrating SAK EMKM into vocational accounting education to produce job ready graduates who can support transparent accountable and tax compliant financial management in Indonesias MSME sector. Continued mentoring and collaboration between educational institutions and stakeholders are recommended to sustain and expand these outcomes.
Co-Authors - Hwihanus Abdul Halik Ahmad Kudhori Ahmad Kudhori Amir, Vaisal Anggraeny, Shinta Noor Anggraey, Shinta Noor Anggreany, Shinta Noor Citra Elivia Febriana Dhandy Dwi Kusuma Wardana Dian Kusumaningrum Dian Kusumaningrum Dina Putri Dewita Ghea Fauziah Ika Rahuli Kusuma Dewi Khasanah, Alif Fidyah Noor Koerniawan Dwi Wibawa Kudhori, Ahmad Lakew, Tayech Lely Kumalawati Luky Habibbatunnajikhah Lutfiyah Setia Nauval Prastyanika Putra , Yudha Nayse Mega Utami Niza Nurmalasari Novia Putri Rahmadani Nurcahyani, Dwi Pandowo, Hedi Permatasari Cahyaningdyah Putri, Nandila Maysa Qimayussa'adah Qimyatussa'adah Qimyatussa'adah RB. RB. Iwan Noor Suhasto S. Sugiharto S.Pd. M Kes I Ketut Sudiana . saadah, Qimyatussa’adah Satrio Bagus Al Jabar Sebti Nurkumalasari Setia, Lutfiyah dwi Setyawan, Dimas Ari Shinta Anggraeny Shinta Noor Anggraeny Siti Mujanah Sugiharto Sugiharto Sugiharto, Sugiharto Suhasto, Iwan Noor Suhasto, RB. Iwan Noor Tri Septianto Wibawa, Koerniawan Dwi Widodo, Nova Maulud