Department of Accounting

The Influence of Women on Board, Institutional Ownership, and ESG Disclosure on Financial Distress and Financial Performance Pengaruh Women on Board, Kepemilikan Institusional, dan ESG Disclosure terhadap Financial Distress dan Kinerja Keuangan
Atik Wahyuningsih, Sarwenda Biduri
- Women on Board
- Institutional Ownership
- ESG Disclosure
- Financial Distress
- Financial Performance
Downloads: 197 - Submitted 2026-05-23 - Posted 2026-05-25
The Impact of ESG Disclosure, Competitive Advantage, and Cash Holding on Financial Performance and Firm Valuation Pengaruh Pengungkapan ESG, Keunggulan Kompetitif, dan Kepemilikan Kas terhadap Kinerja Keuangan dan Nilai Perusahaan
Ayu Faizatul Machmuda, Eny Maryanti
- ESG Disclosure
- Competitive Advantage
- Cash Holding
- Financial Performance
- Firm Value
Downloads: 262 - Submitted 2026-05-23 - Posted 2026-05-25
The Influence of Intellectual Capital and Generation Z Perceptions on the use of Artificial Intelligence in Financial Accounting Learning with Self Efficacy as an Intervening Variable Pengaruh Intellectual Capital dan Persepsi Generasi Z Terhadap Pemanfaatan Artificial Intelligence Dalam Pembelajaran Akuntansi Keuangan Dengan Self Efficacy Sebagai Variabel Intervening
Haflah Nuzulul Nur Maghfirah, Sigit Hermawan
- Intellectual Capital
- Generation Z Perceptions
- Self-Efficacy
- Artificial Intelligence
- Financial Accounting Education
Downloads: 314 - Submitted 2026-05-20 - Posted 2026-05-22
The Influence of Audit Committe, Firm Size, and Financial Distress on Audit Delay with Audit Firm Reputation as a Moderating Variable Pengaruh Komite Audit, Ukuran Perusahaan, dan Financial Distress terhadap Audit Delay dengan Reputasi KAP sebagai Moderasi
Feny Sabella Effendi, Sarwenda Biduri
- Audit Commite
- Company Size
- Financial Distress
- KAP Reputation
- Audit Delay
Downloads: 343 - Submitted 2026-05-21 - Posted 2026-05-22
Analysis of the Financial Performance Efficiency of the LAZISMU and LAZISNU Zakat Institutions Using the Data Envelopment Analysis (DEA) Method Analisis Efisiensi Kinerja Keuangan Lembaga Amil Zakat LAZISMU dan LAZISNU dengan Metode Data Envelopment Analysis (DEA)
Putri Lailatul Fitriyah, Sigit Hermawan
- Efficiency
- Data Envelopment Analysis (DEA)
- LAZISMU
- LAZISNU
Downloads: 295 - Submitted 2026-05-21 - Posted 2026-05-22
The Influence of Intellectual Capital, Zakat Performance Ratio, and Non-Performing Financing on the Financial Performance of Islamic Commercial Banks in Indonesia with Good Corporate Governance as a Moderating Variable Pengaruh Intellectual Capital, Zakat Performance Ratio, dan Non-Performing Financing terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia dengan Good Corporate Governance sebagai Variabel Moderasi
Fatmasari Fatmasari, Sigit Hermawan
- Intellectual Capital
- Zakat Performance Ratio
- Non Performing Financing
- Financial Perfomance
- Good Corporate Govarnance
Downloads: 487 - Submitted 2026-05-21 - Posted 2026-05-22
The Influence of Intellectual Capital, Management Accounting Systems, and Digital Literacy on the Sustainability MSMEs with Technology Adoption as an Intervening Variabel Pengaruh Intellectual Capital, Sistem Akuntansi Manajemen, dan Literasi Digital terhadap Sustainability UMKM dengan Adopsi Teknologi sebagai Variabel Intervening
Nesa Syafa Julia Putri, Sigit Hermawan
- Intellectual Capital
- Management Accounting Systems
- Digital Literacy
- Technology Adoption
- MSMEs Sustainability
Downloads: 148 - Submitted 2026-05-21 - Posted 2026-05-22
The Influence of Intellectual Capital, Risk Tolerance, and Financial Literacy on MSME Performance with Innovation as an Intervening Variable Pengaruh Intellectual Capital, Toleransi Risiko, dan Literasi Keuangan terhadap Kinerja UMKM dengan Inovasi sebagai Variabel Intervening
Firda Aulia Rahma, Sigit Hermawan
- Intellectual Capital
- Risk Tolerance
- Financial Literacy
- Innovation
- performance MSMEs
Downloads: 329 - Submitted 2026-05-21 - Posted 2026-05-22
The Influence of E-Wallet Use, Fear of Missing Out (FoMO), and Consumptive Behavior on Student Financial Management in the Era of Digital Loans Pengaruh Penggunaan E-Wallet, Fear of Missing Out (FoMO), dan Perilaku Konsumtif terhadap Pengelolaan Keuangan Mahasiswa di Era Pinjaman Digital
Ajeng Rizqi Ramandhani Putri, Aisha Hanif
- Digital Wallets
- Fear of Missing Out (FoMO)
- Consumptive Behavior
- Financial Management
- Digital Lending
Downloads: 434 - Submitted 2026-05-21 - Posted 2026-05-21
The Effect of Financial Literacy, Financial Influencers, and Fear of Missing Out (FoMO) on Investment Decisions of Accounting Students in the Era of Social Media Pengaruh Financial Literacy, Financial Influencer, dan Fear of Missing Out (FoMO) terhadap Keputusan Investasi pada Mahasiswa Akuntansi di Era Sosial Media
Jihan Adi Pratiwi, Aisha Hanif
- Financial Literacy
- Financial Influencers
- Fear of Missing Out (FoMO)
- Investment Decisions
Downloads: 329 - Submitted 2026-05-21 - Posted 2026-05-21
Role of Educational Audits in Improving Transparency and Accountability in the Management of School Operational Assistance Funds (BOS) (Study of Muhammadiyah 1 Junior High School in Sidoarjo) Peran Audit Pendidikan dalam Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) (Studi pada SMP Muhammadiyah 1 Sidoarjo)
Salsa Billa Adi Widiarsono, Nur Ravita Hanun
- Education Audit
- Transparency
- Accountability
- BOS Funds
Downloads: 199 - Submitted 2026-05-21 - Posted 2026-05-21
Tax Minimization, Tax Haven, Multinationality on Transfer Pricing with Political Connections as a Moderating Variable in Consumer NonCyclical Companies Listed on the Indonesia Stock Exchange During 2020–2024 Tax Minimization, Tax Haven, Multinasionalitas terhadap Transfer Pricing dengan Political Connection sebagai Variabel Moderasi pada Perusahaan Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2020- 2024
Silviani Citra Novita Sari, Herman Ernandi
- Transfer Pricing
- Tax Minimization
- Tax Haven
- Multinationality
- Political Connection
Downloads: 222 - Submitted 2026-05-21 - Posted 2026-05-21
Determination of Stock Performance in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020 – 2024 Period Determinasi Kinerja Saham Pada Perusahaan Food And Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2024
Zainal Abidin, Wiwit Hariyanto
- Stock performance
- Price Earning Ratio
- Profitability
- Market Capitalization
- Company Growth
Downloads: 192 - Submitted 2026-05-21 - Posted 2026-05-21
Analysis of the Effectiveness of Internal Control and the Role of Whistleblowers in Preventing Fraud at Suryamart Analisis Efektivitas Pengendalian Internal dan Peran Whistleblower dalam Mencegah Fraud pada Suryamart
Aulia Putri Saraswati, Dina Dwi Oktavia Rini
- Internal Control
- whistleblower
- Fraud Prevention
- Retail
Downloads: 149 - Submitted 2026-05-19 - Posted 2026-05-21
The Influence of Managerial Competence and Work Motivation on Employee Productivity with Training Experience as a Mediating Variable at PT Ray Chain Shoes Indonesia Pengaruh Kompetensi Manajerial dan Motivasi Kerja Terhadap Produktivitas Karyawan dengan Pengalaman Pelatihan Sebagai Variabel Mediasi PT Ray Chain Shoes Indonesia
Mirzatus Safirah, Hadiah Fitriyah
- Managerial Competence
- Work motivation
- Training Experience
- Employee Productivity
- SEM-PLS
Downloads: 169 - Submitted 2026-05-12 - Posted 2026-05-20
The Influence of Impulsive Buying Behavior, Self-Control, Lifestyle, and Religiosity on Paylater Usage in Generation Z Pengaruh Perilaku Pembelian Impulsif, Kontrol Diri, Gaya Hidup, dan Religiusitas Terhadap Penggunaan PayLater Pada Generasi Z
Nur Amiliyah Safara, Aisha Hanif
- Impulsive Buying Behavior
- Self-Control
- Lifestyle
- self-control
- Religiosity
- Use of PayLater Generation Z
Downloads: 279 - Submitted 2026-05-20 - Posted 2026-05-20
The Role of Digital Technology Literacy and Auditor Independence in Improving Fraud Prevention Effectiveness: A Study at BPR Delta Artha Sidoarjo Peran Literasi Teknologi Digital dan Independensi Auditor Dalam Meningkatkan Efektivitas Pencegahan Fraud : Studi Pada BPR Delta Artha Sidoarjo
Sevina Surya Anggraini, Ruci Arizanda Rahayu
- Fraud Prevention
- Digital Technology Literacy
- Independence Auditor
- Internal Audit
Downloads: 137 - Submitted 2026-05-20 - Posted 2026-05-20
Earnings Management, Liquidity, and Corporate Social Responsibility on Tax Aggressiveness with Corporate Governance as a Moderating Variable (A Study of Manufacturing Companies in the Food and Beverages Subsector Listed on the Indonesia Stock Exchange 202 Manajemen Laba, Likuiditas, Corporate Social Responsibility Terhadap Agresivitas Pajak dengan Corporate Governance sebagai Variabel Moderasi (Studi pada Perusahaan Manufaktur Subsektor Food and Baverages yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)
Meirza Fazriyah, Herman Ernandi
- Earnings Management
- Liquidity
- Corporate Social Responsibility
- Tax Aggressiveness
- Corporate Governance
Downloads: 144 - Submitted 2026-05-20 - Posted 2026-05-20
The Influence of Green Intellectual Capital, Islamic Corporate Social Responsibility, and Good Corporate Governance on Financial Performance with Green Competitive Advantage as a Moderating Variable in Halal Companies in Indonesia and Malaysia Pengaruh Green Intellectual Capital, Islamic Corporate Social Responsibility, dan Good Corporate Governance terhadap Kinerja Keuangan dengan Green Competitive Advantage sebagai Variabel Moderating pada Perusahaan Halal di Indonesia dan Malaysia
Lailatus Shofiya, Sigit Hermawan
- Green Intellectual Capital
- Islamic Corporate Social Responsibility
- Good Corporate Governance
- Kinerja Keuangan
- Green Competitive Advantage
Downloads: 259 - Submitted 2026-05-20 - Posted 2026-05-20
Analisys of Management Accounting Information System, Human Capital, and Leadership Style to Improve Managerial Performance At PT. Mitra Nur Jaya Sejati Analisis Sistem Informasi Akuntansi Manajemen, Human Capital, dan Gaya Kepemimpinan untuk Meningkatkan Kinerja Manajerial Di PT. Mitra Nur Jaya Sejati
Ivan Prasetyo Karyow, Hadiah Fitriyah
- Management Accounting Information Systems
- Human Capital, Leadership Style
- Managerial Performance
Downloads: 170 - Submitted 2026-05-18 - Posted 2026-05-20
The Effect of Corporate Social Responsibility and Financial Performance on Company Value with Good Corporate Governance as a Moderating Variable Pengaruh Corporate Social Responsibility dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi
Amanda Ragellia Putri, Duwi Rahayu
- CSR
- Kinerja Keuangan
- Nilai Perusahaan
- Good Corporate Governance (GCG)
Downloads: 180 - Submitted 2026-05-18 - Posted 2026-05-19
Implementation of Accounting in Financial Control in Elvala Bawang Distributor MSMEs in Krian District Penerapan Akuntansi dalam Pengendalian Keuangan pada UMKM Distributor Elvala Bawang di Krian
Ayu Kurniawati Aplan, Nihlatul Qudus Sukma Nirwana
- Accounting
- Financial Controllership
- MSMES
Downloads: 142 - Submitted 2026-05-16 - Posted 2026-05-19
The Impact of Green Innovation and Digital Transformation on Firm Value with Enironmental Social Governance (ESG) as a Mediator Pengaruh Inovasi Hijau dan Transformasi Digital terhadap Nilai Perusahaan dengan Environmental Social Governance (ESG) sebagai Variabel Mediasi
Elvara Rizky Rahmadini, Eny Maryanti
- Green Innovation
- Digital Transformation
- Environmental, Social, and Governance (ESG)
- Firm Value
Downloads: 169 - Submitted 2026-05-18 - Posted 2026-05-19
The Impact of ESG Disclosure, Enterprise Risk Management, and Financial Reporting Quality on Financial Performance and Firm Value Pengaruh ESG Disclosure, Enterprise Risk Management, dan Financial Reporting Quality terhadap Kinerja Keuangan dan Nilai Perusahaan
Ayu Dwi Aprilia, Eny Maryanti
- ESG Disclosure
- Enterprise Risk Management
- Financial Reporting Quality
- Kinerja Keuangan
- Nilai Perusahaan
Downloads: 182 - Submitted 2026-05-18 - Posted 2026-05-19
Evaluation of the Cost Based Price Strategy in Determining the Selling Price at PT. Cipta Karya Buana in Responding to the Vat Increase Policy After Law No.7 of 2021 Evaluasi Strategi Cost Based Price Dalam Menetapkan Harga Jual Pada PT. Cipta Karya Buana Dalam Merespon Kebijakan Kenaikan PPN Pasca UU NO.7 Tahun 2021
Puspita Suryahayuningtyas, Akhmad Mulyadi
- Evaluation
- Selling Price Determination Strategy
- Cost Based Price
Downloads: 131 - Submitted 2026-05-18 - Posted 2026-05-19

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