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All Journal Akuisisi : Jurnal Akuntansi Hasanuddin Economics and Business Review Jurnal ASET (Akuntansi Riset) Unram Journal of Community Service (UJCS) Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Pertiwi, Meilani Intan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Profitabilitas, Aktivitas Perusahaan, Likuiditas, Solvabilitas, dan Financial Distress terhadap Opini Audit Going Concern Jannah, Richatul; Rizkyana, Fitrarena Widhi; Pertiwi, Meilani Intan; Tinambunan, Cecilia Ardani
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2571

Abstract

This research aims to test the influence of profitability, company activity, liquidity, solvency, and financial distress on going concern audit opinion. The population in this research is apparel & luxury goods subsector companies listed on the Indonesian Stock Exchange (IDX) in 2016-2023 with a total of 26 companies resulting in 13 companies with a total of 104 units of analysis. This research uses secondary data with documentation techniques. The analysis method uses the SPSS version 26 for statistical application. The analysis of this research show that profitability, company activity, and liquidity have a negative effect on going concern audit opinion. Conversely, solvency and financial distress have no effect on going concern audit opinion. Further research may consider adding other variables such as corporate governance and company size, analysis of other industrial sectors, or the use of more complex analysis methods to obtain more in-depth results and broader generalizations.
The Impacts of Stakeholder Pressure, Profitability, and Audit Committee on the Quality of Sustainability Reports Baroroh, Niswah; Yanto, Heri; Pertiwi, Meilani Intan; Ningrum, Meldica Widya; Luthfi, Muhammad Fikri
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.75264

Abstract

This study aims to examine the influence of employee and consumer pressure on the quality of sustainability reports, with the audit committee as a moderating variable. Using panel data regression and Moderated Regression Analysis (MRA), this research analyzes secondary data from LQ45-listed companies in Indonesia from 2019 to 2022. The findings indicate that employee and consumer pressure positively affect sustainability report quality, reinforcing the importance of stakeholder expectations in corporate transparency. However, profitability does not significantly impact sustainability report quality, suggesting that financial performance alone does not determine sustainability disclosure practices. The audit committee weakens the effect of employee pressure on sustainability reporting, indicating its role in prioritizing regulatory compliance over internal stakeholder demands. Meanwhile, the audit committee does not moderate the impact of consumer pressure or profitability, highlighting its limited role in addressing external sustainability concerns. Theoretically, these findings support stakeholder theory by demonstrating how non-financial pressures influence corporate sustainability practices. In practice, companies should recognize sustainability reporting as a strategic tool for fostering stakeholder trust and improving corporate reputation rather than merely a regulatory obligation. Policymakers and regulators should also consider strengthening governance mechanisms to enhance corporate sustainability disclosures. The novelty of this study lies in its investigation of the audit committee’s moderating role in stakeholder-driven sustainability reporting, providing new insights into corporate governance and sustainability dynamics.
Building Economic Independence for Indonesian Immigrants in Malaysia Through Improved Financial Literacy Yanto, Heri; Baroroh, Niswah; Pertiwi, Meilani Intan; Airyq, Irnin Miladdyan
Unram Journal of Community Service Vol. 6 No. 3 (2025): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i3.1132

Abstract

Indonesian migrants in Malaysia face significant economic vulnerability due to low and unstable incomes, limited access to formal financial services, and insufficient financial literacy. These conditions often lead to poor money management, debt dependency, and lack of long-term financial planning. This community service program aimed to enhance the financial literacy of Indonesian migrants in Malaysia as a strategy to strengthen their economic independence. Using the Participatory Action Research (PAR) method, the program involved migrants as active partners in identifying financial challenges, designing relevant training, and implementing practical solutions. Activities included daily financial management workshops, budgeting simulations, and introductions to simple financial applications. Conducted in Kuala Lumpur over eight months, the program reached participants from various informal sectors. The results showed increased participants’ ability to record expenses, plan budgets, set savings goals, and encourage productive financial practices within their families. The initiative also fostered awareness of the benefits of formal financial services. In conclusion, improving financial literacy through a participatory approach can serve as an effective catalyst for empowering migrants to achieve sustainable economic independence.
Peran Arus Kas Aktivitas Operasi dalam Memperkuat Hubungan ESG dan Kinerja Perusahaan Pertiwi, Meilani Intan; Ardhana Reswari Hasna Pratista; Irnin Miladdyan Airyq; Kholidil Amin
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.494

Abstract

This study delves into the role of environmental, social, and government (ESG) in company performance. In addition, this study also examines the role of operational cash flow in strengthening the relationship between ESG and company performance. Based on the results of previous research, operational cash flow is strong capital for companies before making long-term investments in ESG. This research model was tested using multiple regression analysis with qualitative data. The sample of this study was companies from all sectors in Indonesia in the 2020-2024 period, using the purposive sampling method. The number of samples obtained in this study was 263 observations. The results of this study are that social responsibility and governance practices affect company performance. Operational cash flow strengthens the relationship between environmental impact and company performance. This finding indicates that environmental impact in Indonesia does not affect company performance because it does not have strict regulatory pressure. However, environmental impact will significantly affect company performance if the company's operational cash flow is substantial.
Implementation of Risk Management in an Effort to Realize the Good University Governance Principles Permana, Nalendra Bhayu; Haliah, Haliah; Kusumawati, Andi; Pertiwi, Meilani Intan; Ihlashul’amal, Muhammad
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5776

Abstract

This study examines the implementation of risk management at Hasanuddin University in its efforts to realize Good University Governance (GUG) principles, such as transparency, accountability, and efficiency. Using a qualitative approach, data were collected through in-depth interviews, document analysis, and observations involving key university stakeholders. The findings show that while the university has established formal risk management frameworks, several challenges persist. These include resource limitations, inconsistent communication between departments, and a lack of a risk-aware culture. Despite these obstacles, the implementation of risk management has contributed positively to enhancing transparency and accountability by providing systematic processes for identifying, assessing, and mitigating risks. However, full integration with the broader governance system remains incomplete. To fully leverage risk management in supporting GUG principles, the university must promote greater stakeholder involvement, improve resource allocation, and ensure stronger alignment between risk management and governance strategies. These findings offer valuable insights for higher education institutions aiming to enhance governance through effective risk management.
Co-Authors Airyq, Irnin Miladdyan ardhana Reswari Hasna Pratista Haliah, Haliah Heri yanto Ihlashul’amal, Muhammad Irnin Miladdyan Airyq Kholidil Amin Kusumawati, Andi Luthfi, Muhammad Fikri Ningrum, Meldica Widya Niswah Baroroh Permana, Nalendra Bhayu Richatul Jannah Rizkyana, Fitrarena Widhi Tinambunan, Cecilia Ardani