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All Journal EKONOMIKA45 Jurnal Mahasiswa Manajemen dan Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Ani Kusumaningsih
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PELATIHAN MENERBITKAN ARTIKEL SYSTEMATIC LITERATURE REVIEW (SLR) DI JURNAL SCOPUS Q2 Ani Kusumaningsih; M. Thoyib Syafii
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 4 No. 2 (2025): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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Abstract

Dalam menghadapi meningkatnya persaingan di bidang akademik dan profesional, publikasi di jurnal bereputasi seperti Scopus Q2 menjadi kebutuhan penting bagi mahasiswa dan dosen untuk meningkatkan kualitas dan daya saing mereka. Banyak yang beranggapan bahwa jurnal bereputasi seperti Scopus hanya menerima empirical article. Ternyata anggapan tersebut salah. Terbukti dengan banyaknya jurnal Scopus, khususnya kuartil 2 (Q2) yang menerima jurnal selain empirical article, yakni salah satunya adalah artikel Systematic Literature Review. Salah satu kendala utama yang dihadapi oleh para dosen dan mahasiswa adalah kurangnya pemahaman tentang metode efektif dalam menulis Systematic Literature Review sesuai dengan standar internasional. Untuk menjawab tantangan ini, tim dosen Universitas Pamulang bekerja sama dengan Misykat Empat Ribu (MER) menyelenggarakan webinar pendampingan penulisan Systematic Literature Review. Webinar ini dirancang untuk memberikan panduan praktis dan strategi kepada peserta dalam menulis artikel berbasis Systematic Literature Review yang memenuhi syarat untuk diterbitkan di jurnal Scopus Q2. Hasil kegiatan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai teknik penulisan Systematic Literature Review yang efektif serta wawasan baru terkait peluang publikasi dan pengembangan karier akademik internasional. Kata Kunci: empirical article; SLR; Systematic Literature Review; Scopus; Q2;
MANAGERIAL OWNERSHIP MODERATES THE RELATIONSHIP BETWEEN ENVIRONMENTAL SOCIAL GOVERNANCE AND INVESTMENT OPPORTUNITY SET WITH PERFORMANCE Khoirunnasikin; Holiawati; Ani Kusumaningsih
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.571

Abstract

This study aims to analyze the influence of Environmental Social Governance and Investment Opportunity Set on company performance, with managerial ownership as a moderation variable. The method used is quantitative, with secondary data obtained from the company's annual report. Of the total 172 companies registered, as many as 16 companies were selected as samples through purposive sampling techniques, so that data was obtained from 96 companies analyzed. The object of this study is a company that is a member of the BGK Foundation listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The results of the study show that Environmental Social Governance and Investment Opportunity Set have an effect on company performance. In addition, regression moderation testing showed that managerial ownership was able to moderate the relationship between Environmental Social Governance and financial performance. However, managerial ownership is not able to moderate the relationship between the Investment Opportunity Set and the company's performance. It is hoped that the results of this research can provide investors and academics with an understanding of the factors that affect the company's performance, as well as a reference for further research in the field of business and finance.
Pengaruh Intellectual Capital, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Nilai Perusahaan Finda Eka Azhari; Ani Kusumaningsih
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5112

Abstract

This study aims to analyze the effect of Intellectual Capital, Firm Size, and Independent Board of Commissioners on Firm Value in banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. The research employs a quantitative method with a panel data regression approach to assess the relationship between these variables. Purposive sampling was used to select a sample of 25 companies, resulting in a total of 125 observations. The data were collected from the companies' financial statements and annual reports, then processed using E-Views 12 software for analysis. The findings reveal that Intellectual Capital, Firm Size, and Independent Board of Commissioners simultaneously have a significant effect on Firm Value. However, when considered individually, Intellectual Capital does not show a significant impact on Firm Value, suggesting that intellectual assets may not be fully reflected in the value of the firms in the banking sub-sector. On the other hand, Firm Size and the presence of an Independent Board of Commissioners both have a significant positive effect on Firm Value, indicating that larger firms and those with independent governance structures tend to achieve higher firm value. These findings contribute to the understanding of corporate governance and intellectual capital in enhancing firm value, particularly in the banking industry.
THE TRIPLE HELIX MODEL: UNIVERSITY-INDUSTRY-GOVERNMENT COLLABORATION AND ITS ROLE IN SMES INNOVATION AND DEVELOPMENT Adih Supriadi; Indra Permana; Dian Rachmawati Afandi; Edy Arisondha; Ani Kusumaningsih
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): January
Publisher : Adisam Publisher

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Abstract

The Triple Helix Model, fostering collaborative synergy among universities, industries, and government entities, emerges as a fundamental framework for propelling innovation and development within Small and Medium Enterprises (SMEs). This comprehensive literature review meticulously explores the model's historical evolution, delves into its theoretical underpinnings, and examines its practical applications in the unique context of Indonesian SMEs. Dissecting the nuanced roles played by universities, industries, and government entities underscores their collective contribution to shaping a knowledge-based society. A thorough examination of government initiatives, insightful case studies, and the integrative impact of the Triple Helix Model in SME development illuminate the transformative dynamics at play. The discussion extends to encompass methodologies for measuring impact, key performance indicators, and the nuanced influences of regional factors. Anticipated trends and forward-looking recommendations for future research and policy development underscore the model's pivotal role in steering the trajectory of SMEs in Indonesia, establishing them as indispensable contributors to the ever-evolving landscape of innovation and sustainable development.
THE ROLE OF CREATIVITY IN ENTREPRENEURIAL SUCCESS Ani Kusumaningsih; Silvia Ekasari; Adih Supriadi; Titis Nistia Sari; Akbar Tanjung
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 2 (2024): February
Publisher : Adisam Publisher

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Abstract

Creativity is an important element in the entrepreneurial process, forming the foundation for innovative ideas that drive business success. Entrepreneurship is the quality of a person's conscience, character, and will that enables them to creatively bring new ideas into the world. Someone who applies entrepreneurial principles will work independently, by starting their own business and using available resources creatively and innovatively. he approach is a review of the literature using knowledge of earlier studies' data obtained from journals. references on the internet relating to the role of creativity in entrepreneurial success. Based on this study, it was found that success in the world of entrepreneurship really depends on the level of creativity, because creativity functions in driving and developing business. In other words, business progress and success is closely related to the level of innovation that can be produced. A new venture's success can be greatly influenced by its creative energy. Whether it's creating original goods or services or coming up with creative fixes for problems, others' creativity can serve as a catalyst for their own successful entrepreneurship.
Penerapan Green Accounting dan Environmental Performance Serta Pengaruhnya terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Agung Winardi; Muhamad Firman Maulana; Muhammad Yahya; Ani Kusumaningsih
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v13i1.5301

Abstract

This study aims to examine and analyze the impact of implementing green accounting and environmental performance on the profitability of food and beverage companies listed on the IDX during the period 2020–2024. The sample selection was conducted purposively, resulting in a total of 8 companies. The data used are secondary data obtained from the annual reports of the listed companies during the specified period. The analysis employed is panel data regression using the Random Effect Model (REM). Results analyzed with EViews version 12 indicate that the green accounting variable has a positive effect on company profitability, as it is considered a long-term investment; the capital invested now can provide a good image and long-term benefits for the company. Conversely, the environmental performance variable does not show a significant effect on profitability, despite the companies generally achieving a blue rating, which indicates efforts in environmental management in accordance with legal regulations. However, the environmental performance results have yet to guarantee a significant increase in company profitability.
PENGARUH INSENTIF PAJAK, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Intan Fitria; Ani Kusumaningsih
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.362

Abstract

This study aims to analyze and provide empirical evidence regarding the effect of tax incentives, capital intensity, and company size on accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The study uses a descriptive quantitative method, and the data analysis was performed using E-Views version 13. The sample was obtained using a purposive sampling method. The sample consists of 10 infrastructure companies with a 5-year observation period, resulting in a total of 50 financial report data points for analysis. The results of the study show that tax incentives, capital intensity, and company size, when considered together, affect accounting conservatism. Tax incentives do not have an effect on accounting conservatism, capital intensity affects accounting conservatism, and company size also affects accounting conservatism.
THE EFFECT OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON CORPORATE SUSTAINABILITY: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE Aqdiah; Suripto; Ani Kusumaningsih
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.650

Abstract

This study aims to analyze the influence of green accounting and material flow cost accounting (MFCA) on corporate sustainability with good corporate governance (GCG) as a moderating variable. The research population includes 43 textile and garment manufacturing companies listed on the Indonesia Stock Exchange, Malaysia Stock Exchange, and Singapore Exchange from 2021 to 2023. The research method employs panel data regression analysis with a fixed effect model approach. The results indicate that green accounting does not significantly affect corporate sustainability. MFCA in production flow shows a significant negative effect, while MFCA in production costs and production output show no significant effects. GCG strengthens the effect of MFCA production output on sustainability, but weakens the effect of MFCA production flow, and does not moderate the relationship between green accounting and sustainability. These findings indicate that the implementation of environmental accounting has not been optimal in supporting corporate sustainability, and the role of corporate governance varies depending on the dimensions of environmental accounting practices implemented.
Co-Authors Adih Supriadi Agung Winardi Akbar Tanjung Aqdiah Dian Rachmawati Afandi Edy Arisondha Finda Eka Azhari Holiawati Indra Permana Intan Fitria Khoirunnasikin M. Thoyib Syafii Muhamad Firman Maulana Muhammad Yahya SILVIA EKASARI Suripto Titis Nistia Sari