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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 EKUITAS (Jurnal Ekonomi dan Keuangan) 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 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) 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 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
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Pengaruh Enterprise Risk Management, Financial Risk, dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Aryan Rhakasa Putra Setiadi, Mohamad; Widiyati, Dian
Jurnal Riset Pendidikan Ekonomi Vol. 10 No. 2 (2025): OKTOBER 2025
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v10i2.11641

Abstract

This study aims to determine and analyze the influence of Enterprise Risk Management, Financial Risk, and Carbon Emission Disclosure on Company Value in industrial sector companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. This type of research is quantitative research, using secondary data. The data analysis methods used are descriptive statistical tests, panel data model analysis, classical assumption tests and hypothesis tests using Microsoft Excel and E-Views 12 applications. The population in this study is industrial sector companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. The data collection technique in this study is a purposive sampling technique with a total of 66 populations, so that the data samples obtained in this study are 12 samples. The results of the study show that Enterprise Risk Management, Financial Risk, and Carbon Emission Disclosure simultaneously affect the Company's Value. Then, the results of the study partially stated that Financial Risk and Carbon Emission Disclosure had a negative influence on the Company's Value. Meanwhile, Enterprise Risk Management has no effect on the Company's Value.
Happy Accountants, Better Results? Unpacking the Link Between Happiness and Performance Widiyati, Dian; Aropah, Intan Siti; Nurhasanah, Siti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.13481

Abstract

This study aims to analyze the effect of happiness on accountants’ performance using the framework of Positive Psychology Theory. Happiness in this research is measured through six main dimensions: Pleasure, Meaning, Subjective Happiness, Life Satisfaction, Need for Cognition, and Perceived Relative Income. These dimensions represent emotional, cognitive, and social aspects that potentially influence psychological well-being and professional performance among accountants. The study employs a quantitative causal explanatory approach. Primary data were collected through questionnaires distributed to 181 professional accountants working across various sectors, both financial and non-financial. Data analysis was conducted using multiple linear regression. The results show that Meaning, Pleasure, and Perceived Relative Income have a positive and significant effect on accountants’ performance. This finding indicates that accountants who find meaning in their work, experience pleasure in performing their duties, and perceive their income as fair and competitive tend to demonstrate higher levels of performance. Conversely, Subjective Happiness, Life Satisfaction, and Need for Cognition do not have a significant effect on performance. This suggests that personal happiness, general life satisfaction, and the tendency to engage in deep thinking do not directly contribute to productivity but may serve as supporting factors for long-term psychological well-being. The study emphasizes the importance of applying Positive Psychology principles in human resource management within the accounting profession. Organizations should strengthen aspects of work meaning and happiness by fostering a supportive environment, ensuring fair reward systems, and providing opportunities for professional growth.
PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN Indri Ramadhayani; Dian Widiyati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.2269

Abstract

This study aims to determine how the influence of Financial Performance, Capital Structure and Green Accounting on Firm Value. This type of research uses associative quantitative, the object of research is pharmaceutical companies listed on the Indonesia Stock Exchange in 2018-2022, using purposive sampling method in collecting data samples and the type of data used is secondary data. The total population in this study were 12 companies and the total sample of 10 companies so that 50 observation data were obtained in this study. Analysis of the data used in this study using panel data regression using the Eviews 12 Software. The results of the study indicate that Financial Performance, Capital Structure and Green Accounting simultaneously have an effect on Firm Value, Financial Performance has no effect on Firm Value, Capital Structure has an effect on Firm Value and Green Accounting has no effect on Firm Value.
KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER: STUDI KASUS DI INDONESIA, SWEDIA, DAN AMERIKA SERIKAT Wardana, Wardana; Widiyati, Dian; Holiawati, Holiawati
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4143

Abstract

This study examines pre- and post-merger financial performance across Indonesia, Sweden, and the United States, addressing inconsistent prior findings on merger impacts. The objective is to empirically test merger effects on profitability (ROE, ROA), liquidity (CR), solvency (CAR, DER), and activity (TATO, FAT) ratios using a five-year before-after (2014-2018 vs. 2019-2023) comparison. Employing a quantitative descriptive-comparative approach grounded in positivism, purposive sampling selected three cases: PT Bank Oke Indonesia Tbk (DNAR, Indonesia), Bristol Myers Squibb (BMSC, USA), and ÅF Pöyry AB (AFRY, Sweden), with secondary data from audited financial reports processed via SPSS 26. Instruments include standard financial ratios, descriptive statistics, Shapiro-Wilk normality tests, and paired sample t-tests. Results reveal no significant differences (all p > 0.05), indicating stable performance without merger-induced shifts. In conclusion, mergers primarily stabilize financial health across emerging and developed markets rather than drive improvements.
Pengaruh Penilaian Pasar, Arus Kas, dan Kinerja Keuangan terhadap Return Saham Putri, Yolanda Dwi; Widiyati, Dian
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4530

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Penilaian Pasar, Arus Kas, dan Kinerja Keuangan terhadap Return Saham pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Return saham merupakan indikator penting bagi investor dalam menilai tingkat keuntungan investasi, sehingga pemahaman mengenai faktor-faktor yang memengaruhinya menjadi sangat relevan, khususnya pada sektor perbankan yang memiliki peran strategis dalam perekonomian nasional. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh sampel sebanyak 13 perusahaan perbankan yang terdaftar di BEI selama lima tahun pengamatan, sehingga total observasi yang digunakan dalam penelitian ini berjumlah 65 data laporan keuangan. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang dipublikasikan secara resmi. Metode analisis data yang digunakan meliputi analisis statistik deskriptif untuk menggambarkan karakteristik data penelitian, serta analisis regresi data panel untuk menguji hipotesis penelitian. Proses pengolahan dan pengujian data dilakukan dengan bantuan program EViews 12. Hasil pengujian secara parsial (uji t) menunjukkan bahwa variabel Penilaian Pasar berpengaruh signifikan terhadap Return Saham. Sementara itu, Arus Kas tidak berpengaruh signifikan terhadap Return Saham. Variabel Kinerja Keuangan terbukti berpengaruh signifikan terhadap Return Saham perusahaan perbankan. Selanjutnya, hasil pengujian secara simultan menunjukkan bahwa Penilaian Pasar, Arus Kas, dan Kinerja Keuangan secara bersama-sama berpengaruh terhadap Return Saham pada sektor perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Temuan ini menunjukkan bahwa kombinasi faktor pasar
ANALISIS DEWAN KOMISARIS INDEPENDEN, KUALITAS AUDIT, DAN PRUDENCE TERHADAP REAL EARNING MANAGEMENT: ASIMETRI INFORMASI SEBAGAI VARIABEL MODERASI Hakim, Sultan Maulana; Widiyati, Dian; Holiawati, Holiawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6508

Abstract

Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh dewan komisaris independen, kualitas audit, prudence terhadap real earning management dengan asimetri informasi sebagai variabel moderasi pada perusahaan basic materials yang terdaftar di Bursa Efek Indonesia untuk periode 2020-2024. Jenis penelitian ini adalah penelitian kuantitatif asosiatif, dengan menggunakan data sekunder. Metode analisis data yang digunakan adalah uji regresi data panel dengan menggunakan aplikasi Microsoft Excel dan Eviews 13. Populasi dalam penelitian ini adalah semua perusahaan basic materials yang terdaftar di Bursa Efek Indonesia pada periode 2020-2024. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling dengan hasil dari 114 populasi penelitian menjadi 78 sampel penelitian yang diolah dalam penelitian ini. Hasil penelitian menunjukan bahwa prudence berpengaruh terhadap real earning management. Hasil selanjutnya adalah bahwa dewan komisaris independen dan kualitas audit tidak berpengaruh terhadap real earning management. Hasil moderasi adanya asimetri informasi dihasilkan dapat memperkuat hubungan prudence terhadap real earning management namun tidak dapat memperkuat ataupun memperlemah hubungan dewan komisaris independen dan kualitas audit terhadap real earning management.
Achieving Green Competitive Advantage Through Organizational Green Culture, Business Analytics and Collaborative Competence: The Mediating Effect of Eco-Innovation Widiyati, Dian; Murwaningsari, Etty
International Journal of Social and Management Studies Vol. 2 No. 4 (2021): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.926 KB) | DOI: 10.5555/ijosmas.v2i4.57

Abstract

This research determines to inspect the contribution of the eco-innovation (EI) in transforming the organizational green culture (OGC), business analytics (BA) and collaborative competence (CC) to enhance of green competitive advantage (GCA). Structural equation model was developed to illustrate connection between organizational green culture, business analytics, collaborative competence, eco-innovation and GCA by escorting a survey of 169 Indonesian state-owned company managers. These results reveals that OGC has a sig. positive effect on EI, business analytics does not have a sig. positive clout on EI, CC has a significant positive clout on EI, organizational green culture has a positive clout on GCA, business analytics has no positive clout on GCA, CC has no positive clout on GCA and EI has a sig. positive clout on GCA, while EI as a partial mediator between organizational green culture and GCA, eco-innovation is not a mediating variable between business analytics and GCA and EI as a full mediator between collaborative competence and GCA. This research expands the debate by examining eco-innovation and business analytics in obtaining GCA of how companies can spring up with the well-being system.
The Effect of Bonus Plan, Cash Holding and Leverage on Income Smoothing Jannah, Kholifatul; Widiyati, Dian
International Journal of Social and Management Studies Vol. 4 No. 2 (2023): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i2.302

Abstract

This research aims to prove empirically the effect of interest variable bonus plan, cash holding and leverage on income smoothing. This research was conducted in a manufacturing company in the consumer goods industry sector. The type of research used in quantitative with associative method. The type of data used is secondary data in the form of financial statement published on the Indonesia Stock Exchange (IDX) in 2016 – 2020. The sample was collected using the purpose sampling method. The number of companies that were used as research samples were 6 companies with research period of 5 years so that 30 observation data were obtained. The data was processed using the E-views 10 Statistical Program to test the hypothesis using panel data regression analysis. The result of the t statistical test show that of partially, cash holding and leverage influences income smoothing, while bonus plan has no effect on income smoothing. The result of the f statistical proves that the proportion bonus plan, cash holding and leverage simultaneously affect the income smoothing.
THE EFFECT OF CAPITAL INTENSITY AND GREEN ACCOUNTING ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATOR Sitti Khadija; Iin Rosini; Dian Widiyati
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.v3i6.648

Abstract

This study analyzes the determinants of corporate tax avoidance with focus on the roles of capital intensity and green accounting, and the moderation of corporate social responsibility (CSR) in the context of Indonesian healthcare companies. Using secondary data from annual and sustainability reports of 11 companies listed on the Indonesia Stock Exchange from 2020-2024, this research analyzes 55 panel data observations. The analysis method employs panel regression with common effect model after going through a series of model selection tests. The results reveal important findings: first, capital intensity does not significantly affect tax avoidance, indicating that fixed assets serve more for operational purposes than tax strategy. Second, green accounting has a significant positive effect on tax avoidance, showing the utilization of environmental costs to legally reduce tax burden. Third, CSR acts as a significant negative moderator in the relationship between capital intensity and tax avoidance, but is insignificant in moderating the relationship between green accounting and tax avoidance. These findings provide valuable contributions to the development of agency theory and sustainable corporate governance practices.
TRACING THE EVOLUTION OF SUSTAINABILITY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW Setianingsih; Ika Hardila; Rika Norarita; Dian Widiyati
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.v3i6.651

Abstract

This study aims to identify and analyze various factors that affect sustainability accounting through the Systematic Literature Review (SLR) approach using the PRISMA method. Sustainability accounting is increasingly important in modern business practices due to the increasing demands on transparency and social and environmental responsibility. The study examined ten scientific articles published between 2019–2025 and met inclusion criteria based on topics, methodologies, and relevance to the application of sustainability accounting. The results of the study show that some of the main factors that influence the implementation of sustainability accounting include intellectual capital, technology support, organizational culture, local cultural values, stakeholder engagement, accounting information systems, reporting standards such as GRI and IFRS, and government regulations. These findings reinforce the view that the successful implementation of sustainability accounting is highly dependent on the synergy between internal and external factors of the organization. This research contributes to academics and practitioners in understanding the dynamics and challenges of sustainability accounting, and recommends the need for institutional support, managerial capacity building, and the use of technology for more transparent and accountable reporting.
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 Aryanti Lafau Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino, Bimo Virgiantino Budi Santoso Kurniawan Daeli, Sadari darmawan, Sabrina Maharani Dede Satia Wijaya Dede Yati Rosmiati Dini Amalia Rahma Dwi Sulistiani Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Erlyna Tri Rohmiatun Etty Murwaningsari Fachruli Hayu Biyantarimelia Fadhil Muntazar Faith Njaramba 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 Gregorius Teja Sukma Hakim, Sultan Maulana Hanapiah Hardila, Ika Hendra, H Hendra, Lim Hendrik Napitupulu Heni Haryani Heni Haryani, Heni Heni Pujiastuti Holiawati Holiawati, Holiawati Humaimah, Sunni Iin Rosini Ika Hardila Indri Ramadhayani Indri Ramadhayani Intan Siti Aropah Irawati, Wiwit Irenne Putren Irsyad Asy’ari Isnatsaqif, Hanif Jasmi Indra Jatmika, Windy Juniati Gunawan Kee, Susanti Khaerunnisa, Nur Kholifatul Jannah Lafau, Aryanti Lukmana, Fariz Mariam Mariam, Mariam Maulana, Muhamad Firman Meidijati, M Mochammad Ilyas Junjunan Mohammad Mahsun Muhammad Ade Al Rizky 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 Nuraini, Saroyah Nurazizah Harahap Nurfauzia, Fathima Nurhayati Nurhayati Nurhayati Nurhayati Nurmadina, Tia Nuryati, Neni Panji Priyanto Pattiselanno, Vanezha Wilhelmina Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Putri Septiani Putri, Yolanda Dwi Rafles Ginting Rahma Putri Rahma, Dini Amalia Rahmah, Saskia Auliya Rahmat Fauzi Rahmawati, Fani Putri Ramadhani, Annisa Syarifah Ramu Puspita Embun Sari Ricky Yunisar Setiawan Rika Norarita Riyan Harbi Valdiansyah Rofiudin, Ahmad Ruhiyat, Endang Saputri, Nathasya Yemima Saragih, Tiara Sari, Dian Wulan Septiawan, Andhika Yusuf Setianingsih Simatupang, Lusiana Fransiska Siti Nurhasanah Siti Nurhasanah Sitti Khadija SRI BULAN Sugeng, Andry Sukma, Gregorius Teja Sultan Maulana Hakim Sunarto Sunarto Suwarno Suwarno Triyana, Mimi Tushafa, Muhammad Giri Fadhila Uus Nursyamsu Vicky Cesar Mardjuki Wardana Wardana Widyana, Mellania Fitria Winardi, Agung Yanti Sri Wahyuni Yanti Sri Wahyuni Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Yunita Kwartarani Zenabia, Tsarina Zubair Jauhamsyah