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All Journal The Indonesian Accounting Review JURNAL AKUNTANSI DAN BISNIS The Eastasouth Management and Business Priviet Social Sciences Journal MBA Journal – Management, Business Administration, and Accounting Journal
Yuli Novitasari
Universitas Sains Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Spiritual Essence and Balance Development Model Ade Manggala Hardianto; Yuli Novitasari
The Eastasouth Management and Business Vol. 4 No. 02 (2026): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v4i02.851

Abstract

Spiritual is the essence of human will and act according to the results of understanding the desired object. The purpose of the study is to test the influence of critical attitudes on the latent balance attitudes in humans. The research method uses a quantitative method that describes the initiative, understanding, and desires of individuals on objects. Data collection is the process of collecting data that indicates variations in question indicators that are distributed online. Population and sampling are a collection of primary data that have been determined by researchers on certain conditions, including having known BPR Syariah for a long time, respondents are at least 18 years old, have a minimum high school education (equivalent), and live around BPR Syariah. Data Analysis Technique is an Analysis Technique that has met the requirements to be worthy of being used as a population, model, and free from collinearity. The results of the study show that an individual's critical attitude can affect balance in oneself and their environment.
IMPLEMENTASI GOOD PUBLIC GOVERNANCE PADA PROGRAM JAMINAN KESEHATAN NASIONAL (STUDI KASUS DI BPJS KESEHATAN SURAKARTA) Yuli Novitasari
MBA Journal – Management, Business Administration, and Accounting Journal Vol. 1 No. 02 (2025): MBA Journal – Management, Business Administration, and Accounting Journal
Publisher : Universitas Sains Indonesia Publishing

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Abstract

Abstrak Penelitian ini dilakukan dengan tujuan: (1) Menganalisis informasi yang terkait dengan implementasi GPG pada Program JKN di BPJS Kesehatan Surakarta; (2) Menganalisis informasi tentang kinerja keuangan dari aspek GPG jika dilihat dari asas transparansi dan asas akuntabilitas; (3) Menganalisis informasi tentang keunggulan dari GPG pada pada Program JKN di BPJS Kesehatan Surakarta; (4) Menganalisis informasi tentang kendala yang dihadapi selama proses penerapan GPG pada Program JKN di BPJS Kesehatan Surakarta; dan (5) Mengumpulkan solusi yang dapat ditempuh guna mengatasi kendala yang dihadapi selama proses penerapan GPG pada Program JKN di BPJS Kesehatan Surakarta. Penelitian ini merupakan penelitian deskriptif kualitatif. Subyek penelitian ini yaitu Kepala Unit Kepesertaan BPJS Kesehatan Surakarta, Dokter Keluarga, Kepala Puskesmas Ngoresan, Kepala Puskesmas Pucang Sawit dan Peserta JKN. Teknik pengumpulan data yang digunakan meliputi observasi, wawancara, dokumentasi, perekaman, catatan pengamatan deskriptif, dan penelusuran data online. Sumber data berasal dari data primer (hasil wawancara) dan data sekunder (laporan keuangan BPJS Kesehatan tahun 2016). Teknik analisis data menggunakan model miles dan Huberman yang meliputi reduksi data, penyajian data dan pengambilan kesimpulan. Triangulasi sumber, teknik dan waktu digunanakan untuk validitas data. Hasil penelitian menunjukkan bahwa implementasi GPG pada Program JKN di BPJS Kesehatan Surakarta belum dilaksanakan secara maksimal. Hal ini dikarenakan berbagai kendala berikut: (1) Prosedur Pendaftaran yang masih lama; (2) Masih ada keluhan dan pengaduan mengenai pelayanan di Faskes; dan (3) Pola Pikir Masyarakat.
PENGARUH GREEN ACCOUNTING, KEPEMILIKAN SAHAM PUBLIK, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CSR SEKTOR PERTAMBANGAN DI PERIODE BEI 2021-2024 Anita Maryanti Sari; Ade Manggala Hardianto; Muhammad Panca Prana Mustaqim Sinaga; Ce Gunawan; Yuli Novitasari
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1421

Abstract

This research is motivated by the limited consistency of CSR disclosure among mining companies, which have a significant impact on environmental and social aspects. The study aims to analyze the influence of green accounting, public share ownership, and profitability on CSR disclosure. The research employs a quantitative method with a descriptive-associative approach. Data were analyzed using panel data regression with a Fixed Effect Model (FEM), determined based on the Chow and Hausman tests. The results show that, partially, green accounting, public share ownership, and profitability do not have a significant effect on CSR disclosure. However, simultaneously, these three variables influence CSR. These findings indicate that individually, the variables have not yet become determining factors in CSR disclosure practices, but collectively they still contribute to the company's non-financial reporting.
ANALISIS PERBEDAAN AR, TVA, DAN VOLATILITAS HARGA SAHAM SEBELUM SERTA SESUDAH FATWA MUI NOMOR 83 TAHUN 2023 Gea Sabrina; Yuli Novitasari; Ade Manggala Hardiyanto; Yoki Muchsam
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1461

Abstract

Terbitnya Fatwa MUI Nomor 83 Tahun 2023 memantik reaksi pasar. Tujuan daripada penelitian ini ialah guna mengkaji ada tidaknya perbedaan abnormal return, trading volume activity, dan volatilitas harga saham selama periode sebelum serta sesudah Fatwa MUI Nomor 83 Tahun 2023 dikeluarkan. Fokus analisis ini pada emiten terafiliasi Israel yang perusahannya ada BEI. Data yang diperuntukkan untuk mengukur variabel yakni data harga saham perusahaan dan data harga saham IHSG harian selama 15 hari pra-peristiwa serta 15 hari pasca-peristiwa. Metode yang digunakan ialah event study kuantitatif melalui uji normalitas dan hipotesis dengan SPSS versi 25. Hasil penelitian menunjukkan bahwa tidak ada perbedaan signifikan dari AR, TVA, dan Volatilitas harga saham sebelum serta setelah terbitnya Fatwa MUI Nomor 83 Tahun 2023.
The effect of capital adequacy ratio and loan to deposit ratio on return on assets: Banking companies implementing green banking Liyanita Dewi Kurnia; Ade Manggala Hardianto; Yuli Novitasari
Priviet Social Sciences Journal Vol. 6 No. 5 (2026): May 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i5.1715

Abstract

This study examines and analyzes the effect of the capital adequacy ratio and loan-to-deposit ratio on return on assets in the context of green banking, specifically for banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. This study aims to provide empirical evidence on how financial performance indicators, particularly the capital adequacy ratio and liquidity, influence bank profitability within the framework of sustainable banking practices. In this study, the capital aspect is measured using the capital adequacy ratio, which reflects a bank’s ability to absorb potential losses and maintain financial stability. The liquidity aspect is measured using the loan-to-deposit ratio, which indicates the bank’s effectiveness in channeling funds from deposits into loans. Meanwhile, profitability is measured using return on assets, which shows the bank’s ability to generate profits from its total assets. The data used in this research are secondary data obtained from published financial statements and annual reports of banking companies. The sampling technique applied is purposive sampling, based on specific criteria aligned with the research objectives, from a total population of 47 banking companies listed on the IDX, 12 companies were selected as the final sample, resulting in 36 observations over the three-year period. This study employs panel data regression analysis to examine the relationship between variables, and the data processing is conducted using E-Views version 13 software. Panel data analysis was chosen because it allows for a more comprehensive examination by combining cross-sectional and time-series data, thereby increasing the accuracy and reliability of the results. The findings of this study indicate that the capital adequacy ratio does not have a significant effect on return on assets in green banking. This suggests that the level of capital adequacy ratio held by banks does not necessarily determine their ability to generate profits from assets. Similarly, the loan to deposit ratio is also found to have no significant effect on return on assets, indicating that the bank’s level of liquidity and lending activities dose not directly influence profitability in the context of green banking. These conditions may play a more dominant role in determining bank profitability.
The Effect of Life Cycle Assessment on Performance Sustainability: The Moderating Roles of Bioaccounting and Smart Environmental Ade Manggala Hardianto; Yuli Novitasari; Widianingsih Widyaningsih; Mutiara Sherly Amanah
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5485

Abstract

The growing urgency to achieve long-term performance sustainability amidst dynamic environmental challenges presents a significant problem for modern organizations, particularly when life cycle management and ecological accountability are not optimally integrated. This study aims to analyze the effect of life cycle factors on performance sustainability while evaluating the dual moderating roles of bioaccounting and smart environmental  in strengthening strategic responses to environmental and operational pressures. A quantitative approach was employed using survey data from corporate respondents, and the analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique to test indicator validity and structural relationships across variables. The findings indicate that life cycle significantly influences performance sustainability, and both bioaccounting and smart environmental  function as effective moderators that enhance the alignment between corporate strategies and ecological responsibility.  The implications of this research emphasize the importance of sustainability-oriented accounting innovation and environmentally intelligent decision-making as foundations for competitive advantage, regulatory compliance, and long-term value creation.
The effect of the 4Ps marketing mix and e-WOM on Gen Z consumers' purchasing decisions: A case study at Chalissa Studio in Cianjur Dhita Widya Ramadani; Yuli Novitasari; Riani Winarni
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1517

Abstract

This study aimed to evaluate how the 4Ps of the Marketing Mix and E-WOM influence Gen Z customers' purchasing behavior at Chalissa Studio. Using purposeful sampling, the quantitative method employed in this study involved administering a closed questionnaire to 100 participants. Instrument testing, classical assumption testing, multiple linear regression testing, hypothesis testing, and coefficient of determination testing (R2) were used to analyze the gathered data to ascertain the simultaneous and partial effects among variables. This research indicates that: (1) The product has a regression coefficient of 0.317 and a t-value of 12.672, both of which are positive and statistically significant; (2) Price has a substantial but unfavorable effect, as shown by the t-value of -13.079 and the regression coefficient of -0.810. (3) The location has a statistically significant and positive t-value of 2.080 and a regression coefficient of 0.044; (4) The regression coefficient for promotion is 0.272, and the t-value is 2.938, both of which are positive and statistically significant; (5) With a regression coefficient of 0.898 and a t-value of 16.974, which are both statistically significant and positive, E-WOM is said to be positive; (6) The 4P Marketing Mix and E-WOM with an F-value of 855.291; (7) The impact of the 4P Marketing Mix and E-WOM on purchase decisions is shown by the R Square value of 0.978, or 97.8%, with the other 2.2% being attributable to other factors not addressed in this research
The influence of human resource competence, accounting digitalization, and internal control on the quality of financial statements of MSMEs in Gunungpuyuh District, Sukabumi City Septyas Fatihah Putri Nayana; Ade Manggala Hardianto; Miri Ardiansyah; Leviandi Adhie; Yuli Novitasari
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1552

Abstract

This study aims to assess the impact of “Human Resource Competence, Accounting Digitalization, and Internal Control on the Quality of Financial Reports for micro, small, and medium enterprises (MSMEs) in the Gunungpuyuh District of Sukabumi City”. The quality of financial reports plays a crucial role for MSMEs, as it supports accurate decision-making, ensures business operational continuity, and facilitates access to external funding sources. This study employs a quantitative approach through survey methods and multiple linear regression analysis, which allows for the measurement of the intensity and significance of the relationships between the independent and dependent variables. Data were collected from 100 respondents who are MSME actors in the Gunungpuyuh District, representing various business sectors and scales, thus providing a comprehensive view of the local MSME landscape. The research findings indicate that “Human Resource Competence, Accounting Digitalization, and Internal Control each have a positive and significant partial effect on the Quality of Financial Reports, with significance values of 0.001, 0.004, and 0.001, respectively. Collectively, these three independent variables also significantly influence the Quality of Financial Reports, as evidenced by the F-test with a significance value of 0.000. The coefficient of determination indicates that 82.4% of the variation in the Quality of Financial Reports can be explained by this research model, while the remaining 17.6% is influenced by other factors not addressed in this study”. To improve financial management practices among MSMEs in this region, targeted interventions are needed in three areas: human resource competency, effective accounting digitization, and internal control. This will help enhance the quality of financial reports for MSMEs.
Co-Authors Ade Manggala Hardianto, Ade Manggala Ade Manggala Hardiyanto Anita Maryanti Sari Ce Gunawan Dhita Widya Ramadani Gea Sabrina Leviandi Adhie Liyanita Dewi Kurnia Miri Ardiansyah Muchsam, Yoki Muhammad Panca Prana Mustaqim Sinaga Mutiara Sherly Amanah Riani Winarni Septyas Fatihah Putri Nayana Widianingsih Widyaningsih