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All Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi, Manajemen dan Perbankan Syariah Soedirman Accounting, Auditing and Public Sector Journal
Setyaningrum, Novi Tri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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IMPLEMENTING BUSINESS INTELLIGENCE TO IMPROVE BUSINESS PERFORMANCE Setyaningrum, Novi Tri; Fatih, Faiz Al
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 2 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16758

Abstract

Business Intelligence (BI) has grown rapidly in recent years and has become one of the key components in business strategies to improve operational efficiency, support data-driven decision-making, and strengthen corporate competitiveness. Business Intelligence enables organizations to collect and integrate data from various sources, then analyze the data to provide deeper insights. This article aims to explore the application of Business Intelligence, its benefits, challenges faced, and practical solutions that can be implemented to maximize the potential of Business Intelligence in improving business performance. This research utilizes a systematic literature review method that covers recent studies between 2019 and 2024. The results show that the implementation of Business Intelligence can increase a company's operational efficiency, improve risk management, and enhance strategic decision-making. However, Business Intelligence implementations also face a number of challenges, such as data quality issues, as well as high initial implementation costs. The article also offers practical solutions to overcome these obstacles, including data infrastructure development, employee training, and a phased implementation approach.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL DISTRESS IN GENERAL INSURANCE COMPANIES IN INDONESIA Setyaningrum, Novi Tri; Shalihah, Dian Karunia
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 2 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16762

Abstract

This study examines the influence of Good Corporate Governance (GCG), specifically the size of the board of commissioners, on financial distress in general insurance companies in Indonesia registered with the Financial Services Authority (OJK) in 2023. The study highlights the crucial role that insurance companies play in the country's financial and economic stability, while also acknowledging the challenges posed by financial distress, which is often caused by ineffective governance. The research aims to understand how board size affects financial outcomes. This study employs a quantitative method using secondary data from the annual financial reports of 62 general insurance companies. The results indicate that the size of the board of commissioners does not have a significant impact on financial distress, as measured by the Altman Z-Score. The regression analysis revealed a negative relationship between board size and financial distress. These findings suggest that while GCG practices are important for the overall governance of insurance companies, the size of the board may not be a determining factor in reducing financial distress.
Peran Etika Profesi Akuntan dalam Mengurangi Risiko Greenwashing pada Laporan Keberlanjutan (ESG Reporting) di Indonesia Setyaningrum, Novi Tri; Hasanah, Uswatun
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.862

Abstract

Dalam era bisnis yang semakin menuntut transparansi, laporan keberlanjutan (Environmental, Social, and Governance/ESG) menjadi instrumen penting bagi perusahaan untuk menunjukkan komitmennya terhadap tanggung jawab sosial dan lingkungan. Namun, fenomena greenwashing, yakni penyajian informasi ESG yang menyesatkan atau dilebih-lebihkan dan telah menjadi tantangan serius yang mengancam kredibilitas laporan tersebut. Di sinilah peran strategis etika profesi akuntan diperlukan. Etika profesi tidak hanya menjadi pedoman moral, tetapi juga menjadi landasan dalam menegakkan integritas, objektivitas, dan profesionalisme dalam proses verifikasi dan pelaporan ESG. Artikel ini bertujuan untuk mengkaji kontribusi etika profesi akuntan dalam meminimalisir risiko greenwashing, khususnya dalam konteks Indonesia. Dengan menggunakan metode studi pustaka, artikel ini menyimpulkan bahwa penerapan prinsip-prinsip etika profesi akuntan dapat memperkuat kepercayaan publik terhadap laporan ESG dan mendorong praktik bisnis yang lebih berkelanjutan serta bertanggung jawab secara sosial.   In an era of business that increasingly demands transparency, sustainability reports (Environmental, Social, and Governance/ESG) have become an important instrument for companies to demonstrate their commitment to social and environmental responsibility. However, the phenomenon of greenwashing, namely the presentation of misleading or exaggerated ESG information, has become a serious challenge that threatens the credibility of the report. This is where the strategic role of professional ethics for accountants is needed. Professional ethics are not only a moral guideline, but also a foundation for upholding integrity, objectivity, and professionalism in the ESG verification and reporting process. This article explores how professional accounting ethics can mitigate greenwashing risks in ESG reporting, particularly within the Indonesian context. Using a literature study method, this article concludes that the application of the principles of professional ethics for accountants can strengthen public trust in ESG reports and encourage more sustainable and socially responsible business practices.
Fenomena Anomali Pasar dan Perilaku Investor dalam Aktivitas Perdagangan Saham di Indonesia Setyaningrum, Novi Tri; Rusmana, Oman
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8211

Abstract

Ideally, capital markets operate efficiently, where stock prices reflect all available information. However, in practice, market anomalies often arise that cannot be fully explained by efficient market theory. This study aims to identify and analyze the types of market anomalies occurring in Indonesia, specifically on the Indonesia Stock Exchange (IDX), using a qualitative library research method that employs content analysis and narrative synthesis based on previous studies, books, and relevant scientific sources. The results of the study indicate that several anomalies, such as the day-of-the-week effect, the January effect, market overreaction, and the size effect, still occur in the Indonesian stock market. These findings challenge the assumption of investor rationality and opens up a new discussion regarding behavioral finance approaches. This research contributes to enriching the literature on Indonesian capital market behavior and serves as a reference for investors and regulators in understanding patterns of price irregularities that can influence investment strategies.
Efektivitas Pengelolaan Dana di KSPPS BMT Dana Mentari Muhammadiyah Purwokerto Saffela, Nurika Indah; Setyaningrum, Novi Tri
Jurnal Akuntansi, Manajemen dan Perbankan Syariah Vol 4 No 6 (2024): Desember 2024
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/jamasy.v4i6.8509

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas pengelolaan dana pada Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT Dana Mentari Muhammadiyah Purwokerto dengan menggunakan empat rasio keuangan utama, yaitu rasio permodalan, rasio kualitas aktiva produktif, rasio likuiditas, serta rasio kemandirian dan pertumbuhan. Data yang digunakan dalam penelitian ini bersumber dari laporan keuangan KSPPS BMT Dana Mentari Muhammadiyah Purwokerto selama periode 2019 hingga 2023. Penelitian ini menggunakan metode analisis rasio untuk menilai kinerja dan efektivitas pengelolaan dana koperasi. Hasil penelitian mengungkapkan bahwa rasio permodalan koperasi menunjukkan tingkat yang memadai, yang mencerminkan kapasitas koperasi dalam menghadapi risiko keuangan dan menjaga stabilitas operasionalnya. Rasio kualitas aktiva produktif menunjukkan bahwa sebagian besar pembiayaan yang diberikan koperasi memiliki kualitas yang baik dan mendukung kegiatan produktif anggota. Likuiditas koperasi menunjukkan kemampuan yang cukup untuk memenuhi kewajiban jangka pendek, meskipun terdapat fluktuasi yang perlu diperhatikan guna menghindari masalah likuiditas. Rasio kemandirian dan pertumbuhan menunjukkan bahwa koperasi memiliki potensi pertumbuhan yang positif, namun perlu ada peningkatan dalam pengelolaan dana dan sumber daya untuk meningkatkan tingkat kemandirian. Implikasi dari penelitian ini adalah perlunya peningkatan dalam pengelolaan dana dan penguatan struktur keuangan guna mendukung keberlanjutan dan daya saing koperasi syariah di masa mendatang. Penelitian ini memberikan wawasan yang bermanfaat bagi pengelola koperasi dalam merencanakan strategi peningkatan kinerja keuangan secara berkelanjutan.
Co-Authors Fatih, Faiz Al Oman Rusmana Saffela, Nurika Indah Shalihah, Dian Karunia Uswatun Hasanah