Accounting, General Business, Management and Accounting, Accounting, Accounting
4
Scopus Publications
1120
Scholar Citations
16
Scholar h-index
28
Scholar i10-index
Scopus Publications
Corporate Governance, Leverage, and Stock Returns of Non-Financial Listed Firms in the ASEAN Region: The Moderating Role of Firm Growth Korporat, Dan Leveraj, Firma Saham, Tersenarai Bukan, Di Kewangan, et al. Jurnal Pengurusan, 2025 A well-structured board, with diversity, independence, and strong audit committee supervision, can enhance shareholder value by improving monitoring, decision-making, and investor trust, ultimately leading to higher returns However, empirical research has revealed a more subtle perspective, with various relationships that can be positive, inconclusive, or negative.highlighted the importance of further studies on the moderating factors that help explain these diverse findings.This study examines the moderating role of firm growth on the effects of corporate governance mechanisms and leverage on the stock returns of non-financial listed firms in the ASEAN region.Data were obtained from six countries in the ASEAN region comprising 412 firms covering to 2012-2022 from the LSGE-Eikon database.This study reveals a positive relationship between board independence, gender diversity, and robust audit committees and returns, emphasising the importance of strong governance in aligning interests and reducing agency costs.It also highlights the role of firm growth in influencing governance elements, and emphasizes the link between strategic leverage and growth expectations.Establishing robust independent audit committees and sharing financial information consistently is recommended to promote openness and confidence.This study implies that businesses with strong corporate governance, particularly those with higher price-to-book ratios, experience better supervision and decision making.
Financial Technology and Sustainable Development in ASEAN Region: Role of Income Inequality Jurnal Ekonomi Malaysia, 2024 This study explores the relationship between financial technology (FinTech), sustainable development, and the moderating role of income inequality in the Association of Southeast Asian Nations (ASEAN) countries.The study obtained data from 10 ASEAN countries from 2015 to 2022, employing a random-effects model to examine the interplay between FinTech, income inequality, and sustainable development.New findings suggest that FinTech adoption enhances environmental, economic, and social sustainability in ASEAN countries.However, this effect is enhanced by reducing the income inequality.Countries with better resource distribution employ FinTech responsibly and inclusively to improve their sustainable development.However, this study highlights the U-shaped relationship between FinTech acceptance and sustainable development.This study adds to the current body of research by emphasizing the complex impact of income inequality on the connection between FinTech and sustainable development.This finding provides a more thorough explanation of how economic disparities can shape this relationship.The findings highlight the need for policymakers and stakeholders in the financial industry to create inclusive financial ecosystems to reduce income inequality and enhance sustainable development.This includes promoting digital financial inclusion through improved internet and mobile access, enhancing financial literacy, developing robust regulatory frameworks, fostering public-private partnerships, offering targeted financial services for marginalized groups, and implementing measures to address income inequality.
Quality Assurance in Higher Educational Institutions: Empirical Evidence in Indonesia Nugraha Nugraha, Yogi Tri Prasetyo, Harpa Sugiharti, Iqbal Lhutfi, Aristanti Widyaningsih, Arvian Triantoro, Ardvin Kester S. Ong, Michael N. Young, Satria Fadil Persada, Raden Aditya Kristamtomo Putra, Reny Nadlifatin Sage Open, 2023 The purpose of this study is to look into the importance of educational processes, practices, and research activities in predicting knowledge skills and competences (KSC) and employability in Indonesian higher education. A survey was used in the quantitative research approach. Respondents to this study selected 500 instructors and students from 31 universities in Indonesia that offer outstanding approved study programs. The Indonesian Ministry of Education, Culture, Research, and Technology oversees all universities. Scoring and structural equation modeling were used to evaluate the data. The educational process is significantly influenced by facilities. Significant relationships have been discovered between facilities and practicum activities, facilities and research activities, practical activities and employability, research activities and employability, research activities and KSC, and practical activities to KSC. There is no significant relationship between the educational process and employability, nor between the educational process and KSC. This study’s findings also show that the educational process does not mediate the effect of facilities on employability but does mediate the effect of facilities on KSC, that the effect of facilities on employability was mediated by the practical activity variable, that practical activity variables mediated the effect of facilities on KSC, and that research activity variables mediated the effect of facilities on employability. Variables related to research activity influenced the effect of facilities on KSC. This research’s contribution can become literature for future research and can be used by education stakeholders to identify applicable policies to assist KSC and its graduates’ employability.
RECENT SCHOLAR PUBLICATIONS
The Effect of Artificial Intelligence Intensity on Audit Quality: Evidence from Accounting Interns in Indonesia A Nurbek, A Widyaningsih, I Solikin, I Qudratov MARAS: Jurnal Penelitian Multidisiplin 4 (2), 308-317 , 2026 2026
Risk Management Analysis Based on ISO 31000: 2018 in Culinary MSMEs in Bandung City (Case Study at Warung Olis) HF Rizwandi, MZA Fitriyanto, AS Heriyandi, A Widyaningsih JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS 8 (1), 11-22 , 2026 2026
ANALISIS LITERATUR RENDAHNYA TRANSPARANSI PELAPORAN KEUANGAN TERHADAP TINGGINYA KASUS KORUPSI PADA ORGANISASI NIRLABA YSF Naizar, A Widyaningsih, NN Apandi Jurnal Revenue: Jurnal Ilmiah Akuntansi 6 (2), 2881-2891 , 2026 2026
Analysis of Factors Hindering The Implementation of ISAK 35 In The Presentation of Mosque Financial Reports in Indonesia: Systematic Literature Review MR Lazuardy, A Widyaningsih, NN Apandi International Conference on Education, Economics, Business, Entrepreneurship … , 2026 2026
Digitalisasi BUMDes TOKODESA: Penerapan AppSheet untuk Administrasi Keuangan dan QRIS untuk Transaksi D Rusmala, AI Almayra, DP Mahesa, GSP Putra, A Widyaningsih, ... ABDIMASKU: JURNAL PENGABDIAN MASYARAKAT 9 (1), 88-95 , 2026 2026
Pendampingan Pembuatan Desain Banner untuk Meningkatkan Visibilitas BUMDes Mitra Sejahtera Desa Cibogo PP Salsabila, KD Kanahaya, W Wulandari, A Widyaningsih, R Nurrizkiana Jurnal Abdimas Kartika Wijayakusuma 6 (4), 1785-1791 , 2025 2025
Customer Profitability and Digitalization in the B2B Market: Systematic Literature Review AN Hanifah, A Widyaningsih, D Andriana International Journal of Research and Innovation in Social Science (IJRISS … , 2025 2025
Tax Evasion and the Role of Digitalization in Detection and Prevention: A Critical Literature Review N Abd Hamid, MF Jahaya, SN Nor, R Shamsuddin, A Widyaningsih Issues in Social and Environmental Accounting (ISEA) 19 (4), 109-126 , 2025 2025
The Ethics of Transfer Pricing: Corporate Social Responsibility, Accountability, and the Tax Avoidance Dilemma MNA Mohd, NHM Nor, N Abd Hamid, R Shamsudin, A Widyaningsih Issues in Social and Environmental Accounting (ISEA) 19 (4), 75-89 , 2025 2025
Environmental, social, and governance (ESG) performance and corporate value: Unpacking the moderating effect of company size D Mulyana, A Widyaningsih, RDY Rozali Jurnal Ekonomi dan Bisnis Airlangga Volume 35 (1) , 2025 2025 Citations: 4
Penerapan Activity-Based Costing pada Biaya Pendidikan TP Alamanda, A Widyaningsih, D Andriana 2025
Pemetaan potensi usaha BUMDes di Desa Kayuambon, Lembang D Lathifah, NA Maharani, RB Maharani, A Widyaningsih, R Nurrizkiana Abdimas Universal 7 (2), 496-502 , 2025 2025 Citations: 1
Revitalisasi BUMDes Mitra Raharja Mandiri: Pendampingan Penataan Keuangan dan Perencanaan Pemasaran M Fatimatuzzahra, KA Saputri, DT Agustina, A Widyaningsih, ... Abdimas Galuh 7 (2), 1273-1279 , 2025 2025
Effect of Environmental, Social, and Governance Factors on Stock Returns in ASEAN Firms D Andriana, A Widyaningsih, BS Purnomo, G Ahiase 9th Global Conference on Business, Management and Entrepreneurship (GCBME … , 2025 2025
The Analysis of Financial Performance of State-Owned Steel Issuers After Debt Restructuring: A Case Study in the Indonesian Steel Industry AL Sugiarti, AA Nabila, F Hanifah, A Widyaningsih 9th Global Conference on Business, Management and Entrepreneurship (GCBME … , 2025 2025
APAKAH ANCHORING-ADJUSTMENT HEURISTIC DAN DISKUSI TIM AUDIT MEMPENGARUHI PROFESSIONAL JUDGMENT AUDITOR? EA Najwa, RNN Apandi, A Widyaningsih JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas … , 2025 2025
Green Accounting: A Comparative Study of ESG's Performance Implementation between Uzbekistan and Indonesia. A Abdurazzok, A Widyaningsih INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE(IJRISS) 9 … , 2025 2025
Dampak Sustainability Reporting terhadap Kinerja Perusahaan: A Systematic Literatur Review MF Ramadhan, A Widyaningsih, RDY Rozali Jurnal Riset Akuntansi Politala 8 (2), 342-357 , 2025 2025 Citations: 1
Studi Literature: Penerapan Metode Activity Based Costing (ABC) dalam Menentukan Tarif Jasa Rawat Inap pada Rumah Sakit di Indonesia MF Lazuardian, A Widyaningsih, D Andriana Jurnal Akuntansi Manajerial (Managerial Accounting Journal) 10 (1), 97-103 , 2025 2025 Citations: 1
Pengaruh Tekanan Stakeholder Internal dan Eksternal Terhadap Kualitas Corporate Social Responsibility AN Hanifah, A Widyaningsih Journal of Trends Economics and Accounting Research 5 (4), 400-413 , 2025 2025 Citations: 2
MOST CITED SCHOLAR PUBLICATIONS
Hukum pajak dan perpajakan: Dengan pendekatan mind map A Widyaningsih Alfabeta , 2013 2013.0 Citations: 273
Mengasah kemampuan ekonomi B Widjajanta, A Widyaningsih, H Tanuatmodjo Bandung: Citra Praya , 2007 2007.0 Citations: 167
The Influence of Internal Control System on the Financial Accountability of Elementary Schools in Bandung, Indonesia A Widyaningsih http://iiste.org/Journals/index.php/RJFA/article/view/27843/28560 6 (www … , 2015 2015.0 Citations: 49
Ekonomi & Akuntansi: Mengasah Kemampuan Ekonomi B Wijayanta, A Widyaningsih PT Grafindo Media Pratama , 2007 2007.0 Citations: 37
PENGARUH GOOD GOVERNMENT GOVERNANCE DAN UKURAN LEGISLATIF TERHADAP KINERJA PEMERINTAH DAERAH: Studi Pada Pemerintah Provinsi Di Indonesia FL Hutapea Universitas Pendidikan Indonesia , 2016 2016.0 Citations: 35
Financial Distress In Indonesia: Viewed From Governance Structure K Nursiva, A Widyaningsih Jurnal Riset Akuntansi dan Keuangan 8 (2), 205 - 220 , 2020 2020.0 Citations: 31
Activity-Based Costing (ABC) in the Manufacturing Industry: A Literature Review MM Abdulmalek Saeed, A Widyaningsih, ASD Khaled JDE (Journal of Developing Economies) 8 (2), 261-270 , 2023 2023.0 Citations: 29
Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan? M Arief, A Widyaningsih Nominal: Barometer Riset Akuntansi Dan Manajemen 11 (2), 261-271 , 2022 2022.0 Citations: 25
Hubungan efektifitas sistem akuntansi keuangan daerah dan pengendalian intern dengan kualitas akuntabilitas keuangan: Kualitas informasi laporan keuangan sebagai variabel … A Widyaningsih, A Triantoro, LS Wiyantoro Artikel dipresentasikan dalam Seminar Nasional Akuntansi XIV, Aceh , 2011 2011.0 Citations: 25
Internal Control System on the Quality of Financial Statement Information and Financial Accountability in Primary Schools in Bandung, Indonesia A Widyaningsih Research Journal of Finance and Accounting, 10-16 , 2016 2016.0 Citations: 24
Moderasi gaya kepemimpinan atas pengaruh partisipasi anggaran terhadap budgetary slack A Widyaningsih Fokus Ekonomi: Jurnal Ilmiah Ekonomi 6 (1) , 2011 2011.0 Citations: 23
Pengaruh Beban Pajak Tangguhan dan Profitabilitas Terhadap Manajemen Laba A Widyaningsih, CA Purnamawati Prosiding Seminar Nasional Forum Bisnis & Keuangan , 2012 2012.0 Citations: 22
Quality Assurance in higher educational institutions: Empirical evidence in Indonesia N Nugraha, YT Prasetyo, H Sugiharti, I Lhutfi, A Widyaningsih, A Triantoro, ... Sage Open 13 (4), 21582440231203060 , 2023 2023.0 Citations: 19
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran: Komitmen Organisasi dan Ketidakpastian Lingkungan sebagai Variabel Moderating I Fatmawati, A Widyaningsih Jurnal Riset Akuntansi Dan Keuangan 2 (2), 338-351 , 2014 2014.0 Citations: 18
Mengasah Kemampuan Ekonomi untuk Kelas X Sekolah Menengah Atas dan Madrasah Aliyah B Widjajanta, A Widyaningsih Jakarta: Pusat Perbukuan Departemen Pendidikan Nasional , 2009 2009.0 Citations: 17
Mengasah Kemampuan Ekonomi W Bambang, A Widyaningsih Bandung: Citra Praya , 2007 2007.0 Citations: 17
Kristamtomo Putra, RA, & Nadlifatin, R.(2023) N Nugraha, YT Prasetyo, H Sugiharti, I Lhutfi, A Widyaningsih, A Triantoro, ... Quality assurance in higher educational institutions: Empirical evidence in … , 0 Citations: 15
Pricing strategy and service quality improvement to optimize customer satisfaction: A systematic literature review MN Noorsyah, A Widyaningsih, D Andriana International Journal of Business, Law, and Education 5 (2), 2827-2837 , 2024 2024.0 Citations: 14
Pengaruh audit internal terhadap efektivitas pengendalian intern biaya produksi A Widyaningsih Fokus Ekonomi: Jurnal Ilmiah Ekonomi 5 (1) , 2010 2010.0 Citations: 14
Balance Scorecard As a Tools For Measuring The Performance of Government Institutions: A Literature Review SY Abdullah, I Susilawati, NAA Alfathimi, A Widyaningsih, D Andriana The International Journal of Business Review (The Jobs Review) 5 (1), 95-102 , 2022 2022.0 Citations: 13
