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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
Disya Yuke Farhana
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh E-Commerce Shopee, Sistem Informasi Akuntansi, dan Persepsi Risiko terhadap Minat Berwirausaha Mahasiswa Universitas di Jambi Rani Nur Az-zahra Osman; Disya Yuke Farhana; Yuliusman; Muhammad Gowon
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.936

Abstract

Penelitian ini difokuskan untuk mengidentifikasi pengaruh Shopee sebagai platform e-commerce, penerapan sistem informasi akuntansi, serta persepsi risiko terhadap minat mahasiswa universitas di Jambi dalam berwirausaha. Tingginya angka pengangguran terbuka di kalangan usia muda menunjukkan perlunya pembinaan jiwa kewirausahaan di perguruan tinggi. Walaupun Shopee menguasai lebih dari separuh pangsa pasar e-commerce di Indonesia, tingkat ketertarikan mahasiswa untuk berwirausaha masih tergolong rendah. Pendekatan kuantitatif digunakan dengan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) melalui perangkat lunak SmartPLS. Data dikumpulkan dari 200 mahasiswa menggunakan kuesioner berskala Likert. Hasil analisis menunjukkan bahwa penggunaan Shopee berpengaruh positif signifikan terhadap minat wirausaha mahasiswa, demikian pula sistem informasi akuntansi, sedangkan persepsi risiko memberikan pengaruh negatif signifikan. Secara keseluruhan, ketiga faktor tersebut menjelaskan 67,3% variasi minat wirausaha mahasiswa. Temuan ini diharapkan dapat memperkuat pengembangan ekosistem kewirausahaan digital di lingkungan perguruan tinggi
THE INTERPLAY OF ESG, ENTERPRISE RISK MANAGEMENT AND CORPORATE REPUTATION IN ENHANCING FIRM VALUE: A SYSTEMATIC LITERATURE REVIEW Disya Yuke Farhana; Sri Rahayu; Wirmie Eka Putra
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.v3i6.657

Abstract

This study conducts a systematic literature review of 37 articles to analyze the influence of Environmental, Social, and Governance (ESG) and Enterprise Risk Management (ERM) on firm value, with corporate reputation as a mediating variable. Using Stakeholder Theory and Signalling Theory frameworks, this systematic review identifies that good ESG practices enhance corporate reputation through stakeholder expectation fulfillment and positive market signals. Similarly, effective ERM implementation strengthens reputation through transparent risk management and demonstrates management quality. Corporate reputation serves as a strategic asset mediating the relationship between ESG and ERM with firm value, enhancing trust and market valuation. The integration of ESG and ERM with strengthened reputation becomes the key to creating sustainable firm value. The research recommends consistent implementation of ESG and ERM with transparent disclosure, as well as further exploration of the interaction between both variables across various industry sectors.
THE IMPACT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN INVESTMENT, AND ESG DISCLOSURE ON FIRM VALUE: AN EMPIRICAL STUDY OF THE ENERGY SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2024 PERIOD Disya Yuke Farhana; Mukhzarudfa; Ratih Kusumastuti; Wiwik Tiswiyanti
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijeelsc.v2i2.36

Abstract

This study examines the impact of Environmental Management Accounting (EMA), Green Investment (GI), and ESG Disclosure on firm value (Tobin's Q) among 16 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2024. Using a quantitative approach and multiple linear regression, the study analyzed 80 observations selected through purposive sampling. The results indicate that the model significantly explains 66.4% of the variation in firm value (Adjusted R² = 0.664). In partial analysis, only EMA was found to have a significant positive effect on firm value (β = 0.997; t = 12.482; p < 0.001). Conversely, Green Investment (β = 0.128; t = 1.506; p = 0.136) and ESG Disclosure (β = -0.022; t = -0.632; p = 0.529) showed no significant impact. These findings suggest that the systematic internalization of environmental costs through EMA is a key driver of market perception in Indonesia's energy sector. Consequently, firms and regulators should prioritize the depth of internal environmental management practices over mere formal disclosure to effectively enhance investor confidence and corporate value.
Transfer Pricing, Thin Capitalization, and Intangible Assets' Impact on Tax Avoidance: Evidence from Indonesian Manufacturing Firms (2022-2024) Disya Yuke Farhana; Enggar Diah Puspa Arum; Ilham Wahyudi; Wiralestari Wiralestari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2225

Abstract

This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.
Co-Authors Enggar Diah Puspa Arum Gowon, Muhammad Ilham Wahyudi Mukhzarudfa, Mukhzarudfa Rani Nur Az-zahra Osman Ratih Kusumastuti SRI RAHAYU Wiralestari Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yuliusman