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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal EMT KITA SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JURNAL LENTERA AKUNTANSI Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Benefit: Jurnal Manajemen dan Bisnis
Kurnia Rina Ariani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengungkapan Sustainability Report: Peran Kinerja Keuangan, Good Corporate Governance, dan Ukuran Perusahaan sebagai Variabel Moderasi Indah Permata Dewi; Kurnia Rina Ariani; Lintang Kurniawati
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 1 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i1.24877

Abstract

Latar Belakang: Kinerja keuangan dan good corporate governance dapat mempengaruhi pengungkapan Sustainability Report. Ukuran perusahaan mampu meperkuat hubungan ketiganya.Tujuan: Penelitian ini bertujuan untuk mengevaluasi pengaruh kinerja keuangan dan tata kelola perusahaan terhadap pengungkapan laporan keberlanjutan, dengan ukuran perusahaan sebagai variabel moderasi. Kinerja keuangan diukur melalui Return on Assets (ROA) dan Debt to Equity Ratio (DER), sementara tata kelola perusahaan diwakili oleh dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit.Metode Penelitian: Penelitian ini menggunakan data sekunder dengan menggunakan data dari 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang secara konsisten menerbitkan laporan keberlanjutan dan laporan tahunan selama periode 2020-2023. Analisis data dilakukan menggunakan metode regresi linier berganda.Hasil Penelitian: Hasil Penelitian mengindikasikan bahwa profitabilitas, leverage, dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit berpengaruh signifikan terhadap pengungkapan laporan keberlanjutan. Selain itu, ukuran perusahaan mampu memoderasi pengaruh profitabilitas, leverage, dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit terhadap pengungkapan laporan keberlanjutan. Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan variabel moderasi ukuran perusahaan. Ukuran perusahaan dapat memengaruhi sejauh mana kinerja keuangan dan good corporate governance berdampak pada pengungkapan pelaporan berkelanjutan.
The impact of innovation, external financing, and business networks on msme growth Dwi Ayuningrum, Ananda Puput; Ariani, Kurnia Rina
Jurnal Mantik Vol. 8 No. 4 (2025): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i4.6086

Abstract

This study analyzes the influence of innovation, External Financing and business networks on the growth of Micro, Small and Medium Enterprises (MSMEs) in Sukoharjo Regency, Central Java. The research method used is quantitative with data collection techniques through questionnaires distributed to 101 respondents selected using the purposive sampling method. The results of the study indicate that innovation, External Financing, and business networks simultaneously and partially have a significant effect on MSME growth. The business network factor has the greatest influence, followed by innovation and External Financing. These findings underline the importance of collaboration, access to financing, and innovation in encouraging the sustainability and competitiveness of MSMEs
Pengaruh Struktur Modal dan Kebijakan Dividen Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Agustina Irawati; Kurnia Rina Ariani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.7532

Abstract

This study aims to analyze the effect of capital structure and dividend policy on firm value, with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. This research employs a quantitative approach using multiple linear regression analysis. The data used is secondary data obtained from company financial reports, selected through purposive sampling based on specific criteria. The results indicate that capital structure and dividend policy do not significantly affect firm value. This suggests that investors prioritize operational efficiency and business strategy over capital structure and dividend policy. Furthermore, profitability does not directly impact firm value but weakens the effect of capital structure and dividend policy on firm value. Low profitability reduces investment attractiveness, limits funding optimization, and restricts dividend distribution, ultimately leading to a decline in firm value. The findings of this study provide managerial implications for designing more effective financial strategies to enhance investment appeal. Future research is recommended to include additional variables for a more comprehensive analysis.
Simplicity, Price, Quality of Service and Safety Towards The Decision to Purchase Products Through Shopee.id Application Nursiam, N; Yanissa, Anastasia Auti Merry; Ariani, Kurnia Rina
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10682

Abstract

This study aims to determine the effect of simplicity, price, service quality and safety on product purchasing decisions through shopee. id application. The method used in this study is a quantitative method. Respondents in this study were accounting students for the 2016 class of the Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, where the incidental sampling method was used, with a total sample of 81 respondents. Data analysis techniques used multiple linear regression models. The results of this study indicate that simplicity, price, and quality of service affect the product purchase decision through Shopee.id application with each sig value of 0,033; 0,000; and 0,000. Meanwhile, safety has no effect on product purchasing decisions through shopee.id application with a sig value of 0,087.
The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry Wijayanti, Rita; Ariani, Kurnia Rina; Suyatmin, S
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.18061

Abstract

This research aims to determine the role of the corporate governance mechanism, which includes the board of commissioners, board of directors, audit committee, institutional ownership, and ownership concentration on enterprise risk management (ERM). The population in this study are banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. Using purposive sampling resulted in 28 companies as the final sample during the 5-year observation period. This study uses multiple linear regression analysis techniques. The results showed that the board of directors, audit committee, institutional ownership, and ownership concentration positively and significantly affected ERM. In contrast, the board of commissioners was not proven.
Pengaruh Struktur Modal, Likuiditas, ESG Score, dan Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Arva Febryan Noor Rayyani; Kurnia Rina Ariani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7844

Abstract

The purpose of this study is to conduct an empirical analysis of how capital structure, liquidity, ESG scores, and operational efficiency affect the financial performance of manufacturing firms that are listed on the Indonesia Stock Exchange between 2022 and 2023. Annual and sustainability reports provide supplementary data for the project. Purposive sampling, the approach used for sample selection, yielded a final sample of 36 firms. Using traditional assumption testing in conjunction with multiple linear regression is one method of data analysis. The findings demonstrate that operational efficiency, capital structure, liquidity, and ESG score significantly impair financial performance as determined by Return on Equity (ROE). In order to maintain optimal financial performance, the findings highlight how crucial it is for businesses to properly manage their finance structure, liquidity, and sustainability policies.
Pengaruh Struktur Modal, Likuiditas, ESG Score, dan Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Arva Febryan Noor Rayyani; Kurnia Rina Ariani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7844

Abstract

The purpose of this study is to conduct an empirical analysis of how capital structure, liquidity, ESG scores, and operational efficiency affect the financial performance of manufacturing firms that are listed on the Indonesia Stock Exchange between 2022 and 2023. Annual and sustainability reports provide supplementary data for the project. Purposive sampling, the approach used for sample selection, yielded a final sample of 36 firms. Using traditional assumption testing in conjunction with multiple linear regression is one method of data analysis. The findings demonstrate that operational efficiency, capital structure, liquidity, and ESG score significantly impair financial performance as determined by Return on Equity (ROE). In order to maintain optimal financial performance, the findings highlight how crucial it is for businesses to properly manage their finance structure, liquidity, and sustainability policies.
Pengaruh Pengetahuan Investasi, Modal Minimal, Teknologi Informasi dan Toleransi Risiko Terhadap Minat Berinvestasi Mahasiswa Pada Platform Ajaib Maya Anggraini, Endah; Rina Ariani, Kurnia
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1683

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana minat mahasiswa untuk berinvestasi di platform Ajaib dipengaruhi oleh pemahaman mereka tentang investasi, modal minimum, teknologi informasi, dan toleransi risiko. Mahasiswa dari Universitas Muhammadiyah Surakarta dan Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret menjadi subjek penelitian. Kuesioner diberikan kepada 200 responden sebagai bagian dari pendekatan penelitian kuantitatif untuk mengumpulkan data. Untuk memastikan hubungan antara variabel independen dan dependen, analisis regresi linier berganda digunakan untuk memeriksa data yang dikumpulkan. Data penelitian memperlihatkan jika minat mahasiswa untuk berinvestasi sangat dipengaruhi oleh teknologi informasi, toleransi risiko, uang minimum, dan pengetahuan investasi. Faktor modal minimal dan toleransi risiko berdampak yang lebih dominan dibandingkan faktor lainnya. Temuan ini mengindikasikan bahwa mahasiswa lebih tertarik untuk berinvestasi ketika modal awal yang dibutuhkan relatif rendah dan ketika mereka memiliki pemahaman yang baik terkait risiko investasi. Selain itu, perkembangan teknologi informasi juga menjadi faktor penting yang mendukung kemudahan akses investasi bagi mahasiswa. Penelitian ini diharapkan dapat memberikan kontribusi bagi akademisi, investor pemula, serta pihak yang berkepentingan dalam memahami faktor-faktor yang mempengaruhi keputusan investasi mahasiswa.
PENGARUH DEWAN KOMISARIS, DEWAN DIREKSI, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Wardati, Safari Dwi; Shofiyah, Shofiyah; Ariani, Kurnia Rina
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 3 No. 4 (2021): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v3i4.2015

Abstract

This study aims to determine the effect of the influence of the board of commissioners, board of directors, audit committee, and company size on the company's financial performance. The method used in this research is quantitative method. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during 2014-2020 with a total of 20 companies. Sampling was carried out using purposive sampling technique, the criteria determined were state-owned companies listed on the Indonesia Stock Exchange for the period 2014-2020, companies publishing annual reports successively for the period 2014-2020, which can be accessed through the Indonesia Stock Exchange website (www. idx.co.id) or can be accessed from the website of each company, and the Company publishes all data needed for research analysis. Based on the sample selection process, there were 13 companies that were sampled with a 7 year research period so that the number of samples was 91 samples. The results of this study are the board of directors and the audit committee have an effect on the company's financial performance. Meanwhile, the board of commissioners and the size of the company have no effect on the company's financial performance.
Pengaruh Persepsi Keamanan, Kemudahan Bertransaksi, Kepercayaan Konsumen, Kualitas Produk, dan Harga Terhadap Keputusan Pembelian Pada Marketplace Tokopedia Prabow, Vivian Aulia Azzah; Kurnia Rina Ariani
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1324

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana pengaruh persepsi keamanan, kemudahan bertransaksi, kepercayaan konsumen, kualitas produk, dan harga terhadap keputusan pembelian pada marketplace Tokopedia. Subjek dalam penelitian ini adalah mahasiswa Program Studi Akuntansi Universitas Sebelas Maret dan Universitas Muhammadiyah Surakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan metode pengumpulan data berupa penyebaran kuisioner kepada 169 responden. Temuan penelitian menunjukkan bahwa secara individu, faktor persepsi keamanan, kepercayaan konsumen, kualitas produk, dan harga memiliki pengaruh yang signifikan terhadap keputusan pembelian, sementara kemudahan bertransaksi tidak memberikan pengaruh yang signifikan. Koefisien determinasi menunjukkan bahwa variabel independen mampu menjelaskan sebesar 57,4% variasi keputusan pembelian. Temuan ini memberikan implikasi penting bagi pengelola marketplace untuk meningkatkan aspek keamanan, membangun kepercayaan konsumen, menjaga kualitas produk, serta menetapkan harga yang kompetitif.
Co-Authors Adam Syahputra Agustina Irawati Anang Prayoga Anastasia Auti Merry Yanissa Andri veno, Andri Andy Dwi Bayu Bawono Ardiani Ika Sulistyawati Arva Febryan Noor Rayyani Arva Febryan Noor Rayyani Banu Witono Candrawati, Aisha Dewita Puspawati Dwi Ayuningrum, Ananda Puput Faizah Millenia Cahyaningrum Farid Adi Prasetya Farid Adi Prasetyo Fauzan . Fauzan, Dzulfiqar Nur Feriz, Naufal Jabsy Ghiffari, Panji Muhammad Giovani Giovani Hapsari, Destina Rusi Dwi Heppy Purbasari Iffat Kurnia Pratama Ihsan Cahyo Utomo Indah Permata Dewi Khotimah, Aisyiyah Nur Kusnul Kiky Fatmawati Kusuma Wijayanto, Kusuma Lanang Surya Ramadhan Lintang Kurniawati Maria Cristina M. De los Santos Maya Anggraini, Endah Misbah Amaliah Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Nadhiroh, Hilyatul Aini Novel Idris Abas Nur Prasetyo Aji Nursiam Nursiam Nursiam, N Nursiam, Nursiam Ovi Itsnaini Ulynnuha Prabow, Vivian Aulia Azzah PRATAMA, HAFID NUR Prawesti, Disa Muqiita Putrie, Azzahra Shavira Rahmah Anggeraeni Rahmawati, Rizkika Putri Rika Wahyu Puspita Rita Wijayanti Rita Wijayanti Rizky, Rahayuning Ryan Adriansyah Gautama Salma Maisaroh Saputri, Indah Yuliana Shofiyah Shofiyah Suyatmin Suyatmin Suyatmin, S Syahrina Noormala Dewi, Syahrina Noormala Taufiqi, Dhafin Umi Nur Janah Wahyu Amin Mustofa Wardati, Safari Dwi Yanissa, Anastasia Auti Merry