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Wahyu Eko Pujianto
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INDONESIA
GREENOMIKA
Published by Universitas NU Sidoarjo
ISSN : 26570114     EISSN : 26570122     DOI : https://doi.org/10.55732/unu.gnk
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Greenomika contains a collection of a selected articles from the results of research and study of literature which is relevant to accounting, management, and entrepreneurship. Greenomika Journal is published 2 (two) times a year, in June and December.The Greenomika topic include Accounting in Public Sector, Auditing, Tax, Educational accounting, Financial Accounting, Financial Management, Marketing Management, Operations Management, Strategic Management, Human Resource Management, and Entrepreneurship.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 148 Documents
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The Impact of Managerial Ownership, Operating Cash Flow, and Sales Growth on Corporate Tax Avoidance Halim, Kusuma Indawati; Novianty, Novianty
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.3

Abstract

This study investigates the impact of managerial ownership, operating cash flow, and sales growth on corporate tax avoidance in energy sector firms listed on the Indonesia Stock Exchange from 2018 to 2022.  The research is quantitative in nature and employs an associative approach.  This study employs secondary data from 21 randomly selected companies, based on criteria including consistent listing on the Indonesian Stock Exchange during the research period and the publication of comprehensive financial statements. Data analysis was conducted utilising multiple linear regression via Stata software.  The study's findings indicate that managerial ownership, operating cash flow, and sales growth have a partial positive impact on tax avoidance. These findings are consistent with agency theory, which holds that company actions, including tax policies, can be influenced by managerial ownership.  The findings also show that financial considerations, like the availability of cash flow and sales growth are important drivers of tax avoidance.
Enhancing ESG Disclosure: The Role of Profitability, Financial Slack, and Board Gender Diversity in Indonesian and Malaysian Banks Sector Aulia, Azwani; Lastari, Adria Wuri; Dillak, Vaya
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.7

Abstract

This study employs a quantitative method with multiple regression analysis to examine the influence of profitability, financial slack, and board gender diversity on ESG disclosure among companies listed on the Jakarta and Kuala Lumpur Stock Exchanges. The population consists of 234 companies, with a sample of 60 companies selected through purposive sampling method. Data were analyzed using SPSS software for hypothesis testing. The results indicate that profitability, financial slack, and board gender diversity significantly enhance ESG disclosure by enabling companies to allocate resources more effectively for social and environmental activities. The study’s implications highlight the importance of digitalization in accelerating data collection and improving the accuracy and transparency of ESG disclosures, enabling companies to be more accountable in sustainability reporting. These findings contribute valuable insights for advancing sustainable and transparent corporate governance practices.
The Role of Digital Financial Literacy in Moderating the Relationship between Digital Payment Usage and Students' Financial Management Behavior Putri, Ari Pradina
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.6

Abstract

The purpose of this study is to evaluate the effect of digital payment systems on student financial management and to examine the function of digital financial literacy as a moderating factor in the connection. The quantitative method employed in this investigation uses a survey technique, which was given to STMIK Pontianak pupils as the population examined. Thirty participants chosen as samples were drawn using a purposive sampling method. A closed questionnaire based Likert scale was used to gather the data, which was next examined using a straightforward linear regression test and moderated regression analysis (MRA) facilitated by IBM SPSS software version 26. The study's findings show that students' financial management is positively and significantly affected by the use of digital payments. Driven by characteristics like automatic recording and direct transaction monitoring, students using digital payment methods more frequently exhibit superior financial management conduct. Put another way, the advantages of utilizing digital payments for pupils' financial conduct apply broadly irrespective of their degree of understanding of digital financial literacy. The results of this study have management ramifications that suggest digital financial service providers and universities can promote the use of digital payment technology as a tool to enhance student financial management.
The Influence of Characteristics of Islamic Human Resources on Employee Performance at Raudlatul Jannah Islamic School Sidoarjo City Safira, Rana Izza; Canggih, Clarashinta
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.5

Abstract

The purpose of this research is to find out how human resource characteristics which include the characteristics of the Prophet Muhammad namely Shiddiq, Amanah, Tabligh, and Fatanah on the performance of employees in Islamic School Raudlatul Jannah Sidoarjo. The data used is primary data obtained from the questionnaire and the sampling technique used purposive sampling with a set of 70 people. This research used a quantitative approach, with analysis techniques used as a validity and reliability test, classic assumption test, multiple linear regression analysis, t-test, and coefficient of determination test. The study's findings clarify that employee performance is unaffected by Siddiq and Tabligh's human resources characteristics. The influence of characteristics of the Prophets Muhammad are Amanah and Fatanah influence employee performance. There is a close relationship between the quality of human resources and performance that determines a company's success. Educational institutions, especially those that produce the nation's generation, are determined by the educators in them. Qualified educators are needed, and they must have Islamic characteristics so that they can provide high performance.
The Implementation of Forensic Accounting to Enhance the Transparency of Financial Reports Saputri, Adheriana Wida; Kurniawan, Widiar Onny; Putri, Chika Aulia
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.9

Abstract

This study is a literature study that aims to examine the role of forensic accounting implementation in improving the transparency of financial reports. The main focus is to identify how the forensic approach can contribute to detecting fraud and strengthening the company's internal control system. The data in this study were obtained from various secondary sources such as scientific journal articles, books, research reports, and relevant case studies, which were selected purposively based on the suitability of the topic and the credibility of the source. The results of the study indicate that forensic accounting makes a significant contribution to improving the accuracy and accountability of financial information, especially through investigative audit techniques and forensic data analysis. This study recommends the integrity of forensic accounting in governance practices through improving human resource competency, utilizing technology, and strengthening ethics and reporting systems. The findings of this study are expected to be a reference for academics and practitioners in developing a more effective fraud prevention approach.
The Implementation of Forensic Accounting to Enhance the Transparency of Financial Reports Saputri, Adheriana Wida; Kurniawan, Widiar Onny; Putri, Chika Aulia
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.9

Abstract

This study is a literature study that aims to examine the role of forensic accounting implementation in improving the transparency of financial reports. The main focus is to identify how the forensic approach can contribute to detecting fraud and strengthening the company's internal control system. The data in this study were obtained from various secondary sources such as scientific journal articles, books, research reports, and relevant case studies, which were selected purposively based on the suitability of the topic and the credibility of the source. The results of the study indicate that forensic accounting makes a significant contribution to improving the accuracy and accountability of financial information, especially through investigative audit techniques and forensic data analysis. This study recommends the integrity of forensic accounting in governance practices through improving human resource competency, utilizing technology, and strengthening ethics and reporting systems. The findings of this study are expected to be a reference for academics and practitioners in developing a more effective fraud prevention approach.
Detection of Financial Statement Fraud in Mining Companies on the Indonesia Stock Exchange Kurniawan, Widiar Onny; Saidon, Intan Marzita; Afkar, Taudlikhul; Ferara, Wanudya Ajeng
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.10

Abstract

Financial statement fraud is a serious threat to investor confidence and capital market stability. This study aims to determine indications of financial statement manipulation in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) using the Beneish M-Score model. This study uses a quantitative approach with secondary data from the company's financial statements during the 2020-2023 period. A total of 15 companies were sampled based on certain criteria. The results of the analysis show that around 47% of the sample companies have an M-Score value above the -2.22 threshold, which means they have the potential to manipulate financial statements. This finding supports the fraud triangle theory and emphasizes the importance of a stronger supervisory system, especially in industries prone to external pressures such as mining. This research is expected to provide an initial overview for inventors, auditors, and regulators in assessing financial risk and as a reference in strengthening corporate governance.
Detection of Financial Statement Fraud in Mining Companies on the Indonesia Stock Exchange Kurniawan, Widiar Onny; Saidon, Intan Marzita; Afkar, Taudlikhul; Ferara, Wanudya Ajeng
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.10

Abstract

Financial statement fraud is a serious threat to investor confidence and capital market stability. This study aims to determine indications of financial statement manipulation in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) using the Beneish M-Score model. This study uses a quantitative approach with secondary data from the company's financial statements during the 2020-2023 period. A total of 15 companies were sampled based on certain criteria. The results of the analysis show that around 47% of the sample companies have an M-Score value above the -2.22 threshold, which means they have the potential to manipulate financial statements. This finding supports the fraud triangle theory and emphasizes the importance of a stronger supervisory system, especially in industries prone to external pressures such as mining. This research is expected to provide an initial overview for inventors, auditors, and regulators in assessing financial risk and as a reference in strengthening corporate governance.
The Influence of Financial Literacy, Use of Social Media, and Social Demographic Factors on Consumptive Behavior Muwaffaq, Bahruddin Syah; Dewi, Farida Ratna; Viana, Eka Dasra; Matoati, Rindang
GREENOMIKA Vol. 5 No. 1 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.05.1.1

Abstract

This research aims to determine (1) to analyze the level of financial literacy of adolescents in Jabodetabek, (2) to analyze the impact of the dimensions of financial literacy on consumptive behaviour, (3) to analyze the impact of social media usage on the consumptive behaviour,4) analyze the impact of socio-demographic factors the consumptive behaviours type of research is quantitative and qualitative, and the data source is primary data (questionnaire). The method used is descriptive analysis method and analysis of Structural Equation Modemodellingartial Least Square (SEM-PLS). The result is level of financial literacy of the late adolescent is well-literate, with a percentage of 44%. Financial knowledge and socio-demographic factors do not significantly affect delinquent adolescent consumptive behaviour. Financial attitudes, financial behaviour and social media usage significantly impact the late adolescent workforce in Jabodetabek.
Marketing Communication in Increasing Sales in Media Ilmu Publishers of Sidoarjo Afifah Dian Rahmanita; Panuju, Redi
GREENOMIKA Vol. 5 No. 1 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.05.1.6

Abstract

Marketing communication is a company tool to inform, persuade, and remind consumers about the products and brands being sold. Media Ilmu Sidoarjo Publisher has a market segment in the form of books for Islamic schools/madrasas. The booming of Islamic books including books for Islamic schools/madrasas in the community creates new challenges for Sidoarjo Science Media Publishers. The purpose of this study is to describe marketing communications in increasing sales at Media Ilmu Sidoarjo Publisher, by implementing the marketing mix strategy / 4P which refers to the four Ps, namely product, price, promotion, and place. This study uses a qualitative descriptive research method, with data collection techniques by interviews, observation, and triangulation. Based on the results of the study, it was concluded: (i) a product strategy to maintain quality by implementing very strict quality control, (ii) a pricing strategy to attract consumers to buy with a policy of discount strategies and selling price discrimination, (iii) a strategy distribution using a zerolevel and two-level channel strategy. While the marketing channel (intermediary) uses a sales force (sales force) which is a direct marketing channel service and through wholesalers (distributors), (iv) the promotion strategy refers to the promotion mix which consists of advertising, personal selling, sales promotion, publicity and relations public. With these four strategies, Media Ilmu Sidoarjo Publisher can continue to exist and increase its sales

Page 12 of 15 | Total Record : 148

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