Article Per Year (5 Year)
p-Index From 2021 - 2026
5.549
P-Index
This Author published in this journals
All Journal EKONOMIA DiE: Jurnal Ilmu Ekonomi dan Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen RJABM (Research Journal of Accounting and Business Management) SEIKO : Journal of Management & Business JURNAL AKUNIDA YUME : Journal of Management Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal GeoEkonomi JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Buletin Poltanesa Jurnal Locus Penelitian dan Pengabdian Annals of Human Resource Management Research Jurnal Akuntansi Manajerial (Managerial Accounting Journal) SWARNA Inkubis: Jurnal Ekonomi dan Bisnis Sepakat : Sesi Pengabdian Kepada Masyarakat International Journal of Industrial Engineering, Technology & Operations Management Commodities, Journal of Economic and Business SWARNA: Jurnal Pengabdian Kepada Masyarakat Taawun: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Mahakam
Andi Indrawati
Universitas 17 Agustus 1945 Samarinda
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
The Effect of Fixed Income And Variable Income on Employee Job Satisfaction Study: PT Barokah Mandiri Jaya Muhammad Farras Fauzi; Catur Kumala Dewi; Andi Indrawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8486

Abstract

This study aims to analyze and empirically test the effect of Fixed Income and Variable Income on Job Satisfaction of PT Barokah Mandiri Jaya employees. This study is very important to understand the contribution of various forms of financial compensation in retention strategies and human resource management. This study uses a quantitative approach with a causal design. Primary data were collected through questionnaires distributed to 33 employee respondents. Data analysis was carried out using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method with the help of WarpPLS 8.0 software. The results of the SEM-PLS analysis indicate that Fixed Income and Variable Income have a positive and significant effect on Job Satisfaction, both partially and simultaneously. This finding confirms that the combination of compensation is an effective strategy, where fixed income provides a guarantee of financial stability and security, while variable income (such as incentives and bonuses) serves as a driving factor for motivation and rewards for performance.
Reward and Punishment Mediation in the Relationship Between Employee Discipline, Communication, and Employee Commitment Krisna Ramadhan Budiarto; Andi Indrawati; Rusmadi Wongso
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4620

Abstract

In the context of public-sector organizations facing increasing demands for accountability and performance, understanding the mechanisms that shape employee commitment remains a critical managerial concern. This study examines the mediating roles of reward and punishment in the relationships among employee discipline, communication, and employee commitment. Using a quantitative approach with Structural Equation Modeling (SEM), data were collected from all 130 employees through total sampling. The findings indicate that employee discipline significantly influences employee commitment but has no significant effect on communication. Reward and punishment significantly improve communication, but do not enhance employee commitment. Mediation tests show that reward and punishment do not significantly mediate the relationship between discipline and employee commitment, although partial mediation occurs in the discipline–communication pathway. This study concludes that employee commitment in public-sector organizations cannot be effectively developed solely through extrinsic control mechanisms. This research contributes to public-sector HRM literature by demonstrating that structured reinforcement systems strengthen communication yet fail to build deeper psychological commitment.
ANALISIS PERBEDAAN TINGKAT KEPUASAN PELANGGAN ANTARA PENGGUNA GOJEK DAN GRAB DI LINGKUNGAN UNTAG SAMARINDA Solihin, Danna; Nurfitriani, Nurfitriani; Indrawati, Andi; Yudhyani, Eka
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.455

Abstract

Online transportation is a menas of transportation that uses technological advances based on applications and allows orders and payments to be made by the application at the same time. The transportation industry looks profitable, examples of companies in the transportation industry that are developing rapidly are Gojek, Grab and Maxim. However, the most dominant rivalry in the transportation industry is between Gojek and Grab. This research purpose to compare the level of customer satisfaction between Gojek and Grab users. This research uses quantitative methods with primary data source collect through distributing questionnaires to Gojek and Grab users in Samarinda City, East Kalimantan. The results of the research after conducting and distributing the questionnaire that was created, we concluded that the comparison between Gojek and Grab doesn’t have a significant difference, because both applications have almost the same features and the average user only uses one of the two applications.
Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory Arief Hidayatullah Khamainy; Mekar Meilisa Amalia; Pandu Adi Cakranegara; Andi Indrawati
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.249

Abstract

The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for present good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and the nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
Environmental, Social, Governance Report, and Materiality Analysis Effect on Financial and Market Performance Andi Indrawati; Titin Ruliana; Eka Yudhyani; Nurfitriani Nurfitriani
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.392

Abstract

Environmental, Social, and Governance (ESG) Reports and materiality analysis are increasingly becoming a primary focus in socially and environmentally responsible corporate practices. These two elements play an important role in building financial and market performance. This research investigates the influence of ESG Reports and materiality analysis on company financial and market performance. This research method uses secondary data from a number of companies in various industries listed in IDX during the 2017-2021 period. Based on the purposive sampling technique, the sample was 23 companies, so the data processed was 115 data. Regression analysis and other statistical techniques measure the relationship between ESG variables and a company's financial results. The research results prove that elements of social and governance ESG have a negative effect on financial performance. Materiality analysis has a positive effect on market performance. These findings provide a strong basis for companies to pay more attention to ESG, especially on the social and governance factors and materiality analysis as strategic tools in risk management and improving financial and market performance. In addition, this research also provides valuable information for investors and other stakeholders increasingly paying attention to ESG aspects in their investment decision-making. Some suggestions were made for future research on ESG reports and sustainability.
The Financial Implications of Carbon Transparency: Examining the Mediating Role of Emission Disclosure Catur Kumala Dewi; Juwita Aprilia; Andi Indrawati
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.564

Abstract

Purpose: The purpose of this research is to examine the relationship between carbon emissions disclosure as an intervening variable between corporate governance, capital expenditures, and financial performance. Method: Companies listed on the Indonesia Stock Exchange (IDX) that are involved in manufacturing are the primary focus of the study.  The research employs a purposive sampling technique to select 16 organizations, resulting in 80 data observations spanning the period from 2019 to 2023.  The correlations among variables are examined using path analysis, which is conducted with IBM SPSS Statistics 26. Findings: Gender diversity on boards has a favorable effect on a company's bottom line, according to the study's results.   The business's financial performance is negatively affected by the size of the audit committee.   Carbon emissions disclosure, on the other hand, is unaffected by factors like board size, gender diversity, or audit committee size.   Capital spending, board size, and disclosure of carbon emissions do not substantially affect the financial success of firms.   Carbon emissions disclosure also does not mediate the relationship between boards' size, gender diversity, capital spending, audit committee size, and business financial performance. Novelty/Value: This study provides insights into the limited role of carbon emissions disclosure as a mediator in corporate financial performance, highlighting the complex interactions between governance factors and sustainability reporting, especially on carbon emission disclosure.
Co-Authors Adhe Rizky Ariyanti Adinda Ranandhea Adisthy Shabrina Nurqamarani Andrey Putra Susanto Anwar, Muhammad Hairil Arief Hidayatullah Khamainy Cakranegara, Pandu Adi Catur Kumala Dewi Catur Kumala Dewi Catur Kumala Dewi Danna Solihin Danna Solihin Danna Solihin Eddy Soegiarti K Eka Yudhyani Eka Yudhyani, Eka Ekawati Ekawati Ekawati Ekawati ESWAN, TUKIMUN, Faizal Reza Helmi Abdillah Heni Emawati Heryanto Imam Nazarudin Latif Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus Juwita Aprilia Juwita Aprillia Krisna Ramadhan Budiarto Mardiana Mardiana Masithoh, Rina Mekar Meilisa Amalia Muhammad Farras Fauzi Muhammad Nur Mursalim, Andi Nor Ratna Masrom Nurfitri Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani, Nurfitriani Nurhalija Rusdi Nuuridha Matiin Rina Masithoh Rina Masithoh Haryadi Rina Masithoh Haryadi Rusmadi Wongso Solihin, Danna Sopiansyah Sopiansyah Titin Ruliana Titin Ruliana Wijoseno Lelono, Titin Ruliana, Umi Kulsum Yonathan Luhat