Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Disya Yuke Farhana
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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.
Co-Authors Gowon, Muhammad Rani Nur Az-zahra Osman SRI RAHAYU Wirmie Eka Putra Yuliusman