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All Journal ACCOUNTABILITY JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) DEDIKASI PKM Abdimisi Jurnal Ilmiah Raflesia Akuntansi Jurnal Ketenagakerjaan Rengganis Jurnal Pengabdian Masyarakat Journal of Law, Administration, and Social Science JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Pajak dan Bisnis (Journal of Tax and Business) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Golden Ratio of Auditing Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Riset Akuntansi dan Auditing Journal of Innovation Research and Knowledge Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Abdi Masyarakat Multidisiplin CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis JAKPI International Journal of Contemporary Accounting Governors Padma: Jurnal Pengabdian Kepada Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri QISTINA: Jurnal Multidisiplin Indonesia Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Nanggroe: Journal Of Scholarly Service Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) TOFEDU: The Future of Education Journal JAATB Riset Ilmu Manajemen Bisnis dan Akuntansi Nanggroe: Journal of Scholarly Service Pasundan Community Service Development Jurnal Inovasi Akuntansi Jurnal Social Society Jurnal Intelek Insan Cendikia Jurnal Abdi Citra Jurnal Nusa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Aktivitas Jurnal Ilmiah Akuntansi
Widiyati, Dian
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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The Determinant Factors of Company Value in Consumer Non-Cyclicals Companies: Two Pathways Analysis Napisah, Napisah; Widiyati, Dian; Nurhayati, Nurhayati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12999

Abstract

The objective of this study is to examine the impact of capital structure, good corporate governance, audit quality, and integrated reporting on firm value in consumer non-cyclicals enterprises listed on the Indonesia Stock Exchange from 2019 to 2023. A company's firm value is a key indicator of its sustainability, potential for growth, and appeal to investors. Capital structure is measured by the debt-to-equity ratio, and GCG is represented by the board of directors, independent commissioners, and institutional ownership. Public Accounting Firm reputation is used to evaluate audit quality, whereas disclosure ratings on sustainability and strategic reporting components are used to evaluate integrated reporting. This study makes use of panel data regression analysis, a kind of associative quantitative research. Firm value is positively affected by several factors, according to the research. These factors include capital structure, institutional ownership, independent commissioners, audit quality, and integrated reporting. In contrast, the board of directors does not have a significant effect. These findings support signaling theory and agency theory, indicating that companies with optimal capital structures, strong corporate governance mechanisms, high audit quality, and transparent integrated reporting are more likely to attract investors and enhance market valuation.
The Effect of Fraud Hexagon on Financial Statement Fraud with Corporate Governance as a Moderating Hardila, Ika; Widiyati, Dian; Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p23-42

Abstract

The rapid dynamics of the business environment and the increasing cases of financial statement fraud highlight the importance of strengthening internal control mechanisms within companies. This study aims to analyze the effect of the fraud hexagon on financial statement fraud, with corporate governance serving as a moderating variable, in companies listed on the Indonesian Institute for Corporate Directorship (IICD) during the period 2022–2024. The research employed an associative quantitative method using secondary data obtained from the companies’ annual reports and financial statements. The sample was selected using purposive sampling, resulting in 51 observations. Data analysis techniques included panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 12 software. The results indicate that the rationalization and capability variables significantly affect financial statement fraud, while financial stability, external pressure, opportunity, ego, and collusion have no significant effect. Moderation testing results show that corporate governance is able to moderate the relationship between rationalization and financial statement fraud but cannot moderate the relationships of other fraud hexagon variables. Overall, the fraud hexagon variables significantly influence financial statement fraud. These findings suggest that financial statement fraud is driven by a combination of financial, structural, and behavioral factors, and indicate that the role of corporate governance still has limitations in controlling certain elements of the fraud hexagon.
Greening City: Opportunities And Challenges in Workforce Development for A Sustainable Economy Widiyati, Dian; Jakaria, Jakaria; Gunawan, Juniati; Gow, Irene Stephanie; Sihombing, Triniasi Eunike; Gunawan, Hiemelda; Utami, Gusti Made Widya; Mulyadini , Diska
Jurnal Ketenagakerjaan Vol 20 No 1 (2025)
Publisher : Pusat Pengembangan Kebijakan Ketenagakerjaan Kementerian Ketenagakerjaan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47198/jnaker.v20i1.457

Abstract

This study aims to investigates workforce readiness in Jakarta to adapt to green jobs as part of the broader transition toward a sustainable green economy. The research highlights the increasing urgency of addressing environmental challenges, such as climate change and pollution, by fostering sustainable development through green employment. The study employs a survey method involving 1,144 respondents from diverse demographic and educational backgrounds, analysing mental, behavioural, and skill readiness to adopt green jobs. Results indicate a high level of readiness for all three aspects. Mental readiness reflects strong awareness of environmental responsibility, though active engagement, such as reporting workplace violations, requires improvement. Behavioural readiness reveals support for sustainability initiatives, yet participation in labour unions remains low. Skill readiness demonstrates strong technical capabilities for sustainability practices, but stress management and interpersonal skills need enhancement. The study also identifies key sectors contributing to emission reductions, including agriculture, renewable energy, waste management, and construction, with varying potential across industries. Challenges persist, such as limited access to green technologies and insufficient stakeholder collaboration. Recommendations emphasize the integration of Green Human Resource Management, enhanced training programs, and supportive policies to accelerate green job creation and adoption. By fostering cooperation among government, industry, and education sectors, Jakarta can leverage its position as Indonesia's economic hub to pioneer sustainable practices and significantly contribute to global environmental goals.
TRANSFORMASI PEMBELAJARAN AKUNTANSI : EFEKTIVITAS KOMIK DIGITAL BERBASIS PROBLEM-BASED LEARNING(DI SMK WILAYAH KECAMATAN SETIABUDI, JAKARTA SELATAN) Holiawati, Holiawati; Iryanis, Iryanis; Widiyati, Dian
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/sf3e5j54

Abstract

The purpose of this study is to examine differences between classes in the transformation of accounting learning by comparing a control class and an experimental class regarding the effectiveness of Problem-Based Learning based Digital Accounting Comics in vocational high schools in the Setiabudi District, South Jakarta. The study is motivated by the need for accounting instruction that is more engaging, contextual, and capable of improving students’ understanding through the integration of digital learning media and problem-based learning.This research employs a quantitative comparative approach using a quasi- experimental design, comparing learning outcomes between a group receiving the treatment and a group taught using conventional instruction. Research data were collected through learning outcome tests administered before and after the intervention, as well as a questionnaire to capture students’ responses to the use of Digital Accounting Comics in the learning process. The research subjects constitute a case study across several vocational high schools in the Setiabudi District, with implementation that differentiates the experimental class using Problem-Based Learning based Digital Accounting Comics and the control class using conventional learning.Data analysis was conducted through prerequisite tests and a difference test to assess learning outcome differences between the control and experimental classes, along with descriptive analysis to interpret trends in student responses based on the questionnaire. The results show that the experimental classes using Problem- Based Learning based Digital Accounting Comics achieved better learning outcomes than the control classes in all schools examined, and the differences met the significance criteria applied in this study. These findings confirm that Problem- Based Learning based Digital Accounting Comics are effective as an alternative instructional innovation and can support the transformation of accounting learning because they not only improve learning outcomes but also gain student acceptance through positive responses.
Pengaruh Green Accounting, Good Corporate Governance dan Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan Aripin, Irpan; Widiyati, Dian
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6695

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, good corporate governance (GCG), serta pengungkapan sustainability report terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif, yang berfokus pada hubungan antar variabel. Populasi penelitian mencakup perusahaan sektor Perindustrian dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Dari total 65 perusahaan yang memenuhi kriteria populasi, teknik purposive sampling digunakan untuk memilih sampel yang relevan, sehingga diperoleh 9 perusahaan dengan jumlah observasi sebanyak 36 data. Analisis data dilakukan dengan menggunakan perangkat lunak EViews versi 13 melalui teknik regresi data panel. Metode ini dipilih karena mampu menggabungkan dimensi waktu dan individu, sehingga hasil analisis lebih komprehensif dibandingkan regresi sederhana. Variabel independen yang diuji adalah penerapan green accounting, praktik good corporate governance, serta tingkat pengungkapan sustainability report, sedangkan variabel dependen adalah kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa secara parsial, green accounting berpengaruh signifikan terhadap kinerja keuangan. Hal ini mengindikasikan bahwa penerapan akuntansi ramah lingkungan dapat meningkatkan efisiensi biaya, memperkuat reputasi perusahaan, serta memberikan nilai tambah bagi pemangku kepentingan. Sebaliknya, good corporate governance dan pengungkapan sustainability report tidak menunjukkan pengaruh signifikan terhadap kinerja keuangan. Secara simultan, ketiga variabel independen tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan. Temuan ini menegaskan bahwa kombinasi penerapan green accounting, GCG, dan sustainability report belum cukup kuat untuk memengaruhi hasil finansial secara keseluruhan. Dengan demikian, penelitian ini memberikan gambaran bahwa faktor lingkungan melalui green accounting lebih relevan dalam meningkatkan kinerja keuangan dibandingkan aspek tata kelola maupun pengungkapan keberlanjutan
Faktor-Faktor yang Mempengaruhi Pengungkapan Sustainability Report Khaerunnisa, Nur; Widiyati, Dian
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7135

Abstract

Setiap Perusahaan atau entitas ingin memiliki bisnis yang mampu bertahan dalam kurun waktu yang lama, maka dari itu Perusahaan tidak hanya berorientasi pada laba atau profit saja tetapi juga harus memperhatikan beberapa aspek seperti, aspek lingkungan dan aspek masyarakat. Perusahaan harus memperhatikan lingkungan dan sumber daya untuk keberlangsungan operasioanal nya, sedangkan dalam konteks masyarakat yaitu dengan menjalin hubungan baik untuk keberlangsungan jangka panjang. Sustainability Report merupakan sebuah laporan yang ditunjukan kepada publik dan disusun oleh perusahaan untuk menyediakan informasi mengenai gambaran posisi dan aktivitas perusahaan pada dimensi ekonomi, lingkungan dan sosial untuk para pemangku kepentingan internal dan eksternal. Pada penelitian ini bertujuan untuk mengkaji dan melihat pengaruh dari Diversitas Gender dan Komite Audit Terhadap Pengungkapan Sustainability Report. Studi ini berfokus pada Perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia selama periode tahun 2020-2024. Analisis data yang digunakan adalah regresi data panel dan menggunakan E-Views 12. Jenis data yang digunakan adalah data sekunder. Sampel penelitian diambil secara purposive sampling dengan metode kuantitatif yang terdiri dari 13 perusahaan sesuai kriteria terpilih. Melalui analisis data, ditemukan bahwa secara simultan kedua variabel tersebut berpengaruh terhadap Pengungkapan Sustainability Report. Secara parsial Diversitas Gender yang terdiri dari Dewan Direksi Perempuan dan Dewan Komisaris Perempuan serta Komite Audit yang terbukti memiliki pengaruh signifikan. Temuan ini mengindikasikan bahwa Diversitas Gender dan peran aktif Komite Audit dapat meningkatkan transparansi dan akuntabilitas perusahaan dalam mengungkapkan Sustainability Report
Pengaruh Intensitas Modal, Intensitas Persediaan, dan Green Investment Terhadap Penghindaran Pajak darmawan, Sabrina Maharani; Dian Widiyati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 11 No 1 (2026): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v11i1.28654

Abstract

This study aims to analyze the effect of capital intensity, inventory intensity, and green investment on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. This study uses secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange. The analytical method used is panel data regression with the assistance of EViews 12 software. The variables in this study consist of capital intensity, inventory intensity, and green investment as independent variables, and tax avoidance as the dependent variable. The results show that partially, inventory intensity has an effect on tax avoidance, while capital intensity and green investment have no effect on tax avoidance. However, simultaneously, the three independent variables have a significant effect on tax avoidance.
Foundations of Integrity: Good Corporate Governance in the Real Estate Sector – A Systematic Review Nurfauzia, Fathima; Widiyati, Dian; Septiawan, Andhika Yusuf
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.5370

Abstract

Good Corporate Governance refers to the sound management practices adopted by companies to ensure transparency, accountability, and sustainability. This study seeks to examine how good corporate governance has been implemented in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2016–2024. The research employs a Systematic Literature Review (SLR) methodology, guided by the PRISMA Framework and utilizing a qualitative approach. The findings reveal that the application of good corporate governance has a significant impact on firm value, financial outcomes, and overall organizational performance within the property and real estate industry. This study is expected to support policy development and strategic decision-making aimed at enhancing the effectiveness of corporate governance practices in the sector.
Co-Authors A, Aprida Abdul Hadi Abdul Hafizh Abdullah, Mei K. Addenda, Fibula Nandana Agus Afandi Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Amelia Tirana Sita Anggraeni, Windi Ariesty Anisah, Astri Lutfiatul Aripin, Irpan Aropah, Intan Siti Aryan Rhakasa Putra Setiadi, Mohamad Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino, Bimo Virgiantino Daeli, Sadari darmawan, Sabrina Maharani Dwi Sulistiani Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Erlyna Tri Rohmiatun Etty Murwaningsari Evi Susanti Fachruli Hayu Biyantarimelia Fajar Ramadhan, Fajar Fakhrur Rozi Rifka Faudzan, Ryo Tegar Fauziah, Risma Resti Fitria Herlina Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah, Siti Chizatun Gow, Irene Stephanie Gunawan, Hiemelda Hakim, Sultan Maulana Hanapiah Hardila, Ika Hendra, H Hendra, Lim Hendrik Napitupulu Heni Haryani, Heni Heni Pujiastuti Hidayat, R Taufik Holiawati Holiawati, Holiawati Humaimah, Sunni Iin Rosini Ika Hardila Indri Ramadhayani Indri Ramadhayani Irawati, Wiwit Irenne Putren Irsyad Asy’ari Iryanis, Iryanis Jakaria Jakaria Jasmi Indra Jatmika, Windy Juniati Gunawan Juniati Gunawan, Juniati Kee, Susanti Khaerunnisa, Nur Kholifatul Jannah Kurniawan, Budi Santoso Lafau, Aryanti Lukmana, Fariz Mardjuki, Vicky Cesar Mariam Mariam, Mariam Maulana, Muhamad Firman Meidijati, M Mochammad Ilyas Junjunan Mohammad Mahsun Mulyadini , Diska Muntazar, Fadhil Nadilah Putri, Novita Naibaho, Sevhia Fransiska Trivena Br. Napisah Napisah Napisah Napisah, Napisah Nathasya Yemima Saputri Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Ningsih, Indria Nofryanti, Nofryanti Novita Wulandari Nuraini, Saroyah Nurazizah Harahap Nurfauzia, Fathima Nurhayati Nurhayati Nurmadina, Tia Nuryati, Neni Panji Priyanto Pattiselanno, Vanezha Wilhelmina Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Putri, Rahma Putri, Yolanda Dwi Rafles Ginting Rahma, Dini Amalia Rahmah, Saskia Auliya Ramadhani, Annisa Syarifah Ramu Puspita Embun Sari Ricky Yunisar Setiawan Rika Norarita Riyan Harbi Valdiansyah Rizky, Muhammad Ade Al Rofiudin, Ahmad Ruhiyat, Endang Saputri, Nathasya Yemima Saragih, Tiara Sari, Dian Wulan Septiawan, Andhika Yusuf Setianingsih Sihombing, Triniasi Eunike Simatupang, Lusiana Fransiska Siti Nurhasanah Sitti Khadija SRI BULAN Sugeng, Andry Sukma, Gregorius Teja Sultan Maulana Hakim Sunarto Sunarto Suwarno Suwarno Triyana, Mimi Tushafa, Muhammad Giri Fadhila Utami, Gusti Made Widya Uus Nursyamsu Wardana Wardana Widyana, Mellania Fitria Wijaya, Dede Satia Winardi, Agung Yanti Sri Wahyuni Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Yunita Kwartarani Zenabia, Tsarina Zubair Jauhamsyah