Niken Savitri Primasari

@unusa.ac.id

Economic Business and Digital Technology
Universitas Nahdlatul Ulama Surabaya

Niken Savitri Primasari


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https://researchid.co/nikenprimasari

RESEARCH INTERESTS

Finance, Accounting, Cost, Fraudulent, Performance Management
5

Scopus Publications

640

Scholar Citations

11

Scholar h-index

15

Scholar i10-index

Scopus Publications

  • Environmental, Corporate Social Responsibility, Governance, and Sales Growth Effects on Financial Performance
    Niken Savitri Primasari, Kharisma Prasasti
    E3s Web of Conferences, 2024
    Electronic Financial performance is an analysis conducted by the company to assess the extent to which a company has implemented using financial implementation rules properly and correctly. Financial performance can be described as a form of success of company management in managing company finances. Financial performance can be used as a guideline for taking decisions to be carried out by external parties and can be used in assessing the company’s financial performance.This study aims to find empirical evidence and analyze the effect of environmental performance, corporate social responsibility, governance, and sales growth on the company’s financial performance (study on the LQ45 index 2017-2021). The sampling method used was the purposive sampling method and obtained 15 companies with a total sample of 75 financial statements that were the object of research. The data analysis method is in the form of quantitative analysis using multiple linear regression analysis and hypothesis testing using the SPSS 25 program with a significance level of 0.05. The test results show that environmental performance has a negative and significant impact on financial performance. Corporate social responsibility and Sales Growth have a positive and significant effect on financial performance, while good corporate governance has a negative and insignificant effect on the company’s financial performance.
  • MODERATING PERSPECTIVE OF ORGANIZATIONAL CULTURE: LEADERSHIP STYLE AND OBEDIENCE PRESSURE ON BUDGETARY SLACK
    Heni Agustina, Rizki Amalia Elfita, Mohamad Rijal Iskandar Zhulqurnain, Donny Arif, Niken Savitri Primasari
    Revista De Gestao Social E Ambiental, 2024
    This research examines the impact of leadership style and obedience pressure on budgetary slack, with organizational culture as a moderating variable. By employing a descriptive quantitative approach, the study investigates how these factors interact within organizations to influence the practice of intentional budgetary slack creation. A sample of 110 accounting students who have taken professional and business ethics courses was analyzed, providing significant insights into the dynamics between leadership, obedience pressure, and budgetary slack. Objective: This research aims to determine the extent to which leadership style and obedience pressure influence budgetary slack and how organizational culture moderates this relationship. It seeks to contribute to understanding budget management within companies, particularly the factors that encourage or mitigate the creation of budgetary slack. Theoretical Framework: This study is grounded in theories related to leadership styles, organizational culture, and budgetary practices. It examines the concept of budgetary slack within the framework of obedience pressure and leadership influence, highlighting the role of organizational culture as a potential moderating factor. Method: The research adopts a descriptive quantitative method, with a population comprising all accounting students who have completed professional and business ethics courses. A total of 110 students were sampled for the study. Data were collected and analyzed to assess the relationships between leadership style, obedience pressure, budgetary slack, and the moderating role of organizational culture. Results and Discussion: The findings indicate that obedience pressure and leadership style positively and significantly impact budgetary slack. Additionally, organizational culture was found to moderate the relationship between leadership style and budgetary slack. However, it does not moderate the impact of obedience pressure on budgetary slack. These results are discussed in the context of existing theoretical frameworks and previous studies. Research Implications: This study offers practical and theoretical implications for understanding and managing organisational budgetary slack. It highlights the importance of considering organizational culture and leadership style to control or leverage budgetary slack for organizational benefit. This research contributes to the literature by exploring the moderating role of organizational culture in the relationship between leadership style, obedience pressure, and budgetary slack. It provides new insights into how organizational dynamics influence budget management practices, offering valuable implications for both academic research and practical management. Originality/Value: This research contributes to the literature by exploring the moderating role of organizational culture in the relationship between leadership style, obedience pressure, and budgetary slack. It provides new insights into how organizational dynamics influence budget management practices, offering valuable implications for both academic research and practical management.
  • ENVIRONMENT SOCIAL GOVERNANCE PERFORMANCE AND CAPITAL STRUCTURE: EVIDENCE IN INDONESIA AND MALAYSIA
    Endah Tri Wahyuningtyas, Lalu Muhammad Syahril Majidi, Muis Murtadho, Musriha, Dina Anggraeni Susesti, et al.
    Revista De Gestao Social E Ambiental, 2024
    Purpose: This research aims to investigate the relationship between Environmental, Social, and Governance (ESG) performance and capital structure, using Debt-to-Equity Ratio (DER) and Debt-to-Asset Ratio (DAR) proxies, in Indonesia and Malaysia. The study seeks to address the gap in the literature by exploring how ESG factors influence the capital structure decisions of both financial and non-financial companies in these countries. Additionally, the research analyzes the impact of ESG performance on the cost of equity and cost of debt. Methods: The research utilizes secondary data extracted from annual reports and sustainability reports spanning from 2015 to 2020. A total of 102 companies, comprising 59 Indonesian companies and 52 Malaysian companies registered on CSRHub, are included in the analysis. ESG performance is assessed based on community, environmental, social, and governance indicators. Capital structure is measured using DER and DAR proxies. Statistical analysis techniques are employed to examine the relationship between ESG performance and capital structure, as well as its impact on the cost of equity and cost of debt. Results and Discussion: The research findings indicate that community, environmental, social, and governance performance exhibit a negative effect on the cost of equity, suggesting that companies with stronger ESG performance experience lower costs of equity financing. However, these ESG factors do not significantly affect the cost of debt. This implies that while ESG performance may influence equity holders' perceptions of risk and return, it may not have a direct impact on the cost of debt financing for companies in Indonesia and Malaysia. Implications of the Research: The results of this research have important implications for companies, investors, and policymakers interested in understanding the relationship between ESG performance, capital structure decisions, and financing costs. By demonstrating the impact of ESG factors on the cost of equity, the findings underscore the importance of integrating sustainability considerations into financial decision-making processes. Moreover, the research highlights the need for further investigation into the mechanisms through which ESG performance influences capital structure and financing costs. Originality/Value: This study contributes to the literature by offering novel insights into the relationship between ESG performance and capital structure in Indonesia and Malaysia. By examining the impact of ESG factors on both equity and debt financing costs, the research expands our understanding of how sustainability considerations influence corporate financial decisions. The findings provide valuable guidance for companies seeking to enhance their ESG performance and optimize their capital structure, ultimately contributing to more sustainable and responsible business practices in emerging markets.
  • Study of Factor Analysis on Game-Based Learning for Scaffolding Installation Activities in Education and Training for Indonesian State Electricity Company Employees
    Amma Liesvarastranta Haz, Ilham Achmad Al Hafidz, Evianita Dewi Fajrianti, Sritrusta Sukaridhoto, M. Udin Harun Al Rasyid, et al.
    International Journal of Information and Education Technology, 2022
    One of the appropriate ways to improve learning is to create innovations to attract students' interest in learning. To support this, UPDL-Semarang introduced the concept of learning through game-based learning in the practice of assembling and disassembling scaffolding or called GS-PVE. The purpose of this study is to analyze the factors that influence the interest in the application of GS-PVE. To achieve these goals, there are several factors, i.e., Authenticity, Engagement, Learning Motivation. This study uses quantitative research with a sample of 53 respondents which aims to collect data through Structural Equation Modeling (SEM). Validity and reliability tests were also applied to measure the validity and reliability of the data collected, the results obtained showed that all items were valid and reliable. The results of the proposed hypothesis that learning motivation has a positive and significant effect on interest in using the GS-PVE application with a p-value of 0.004 and the highest coefficient value of 0.514. This is in accordance with the hypothesis proposed, students like the concept of game-based learning in the GS-PVE application, students also operate the application for a long time. This research model shows that Authenticity, Engagement, and Learning Motivation that explain the variable Interest in Using the GS-PVE Application is 55.0\\%, based on the value of R-Square 0.550, the rest can be influenced by other factors outside the variables studied.
  • Earning management and cash holding as window dressing moderation for past financial performance with f-score analysis (Studies non-banking sector companies in indonesia capital market)
    Proceedings of the International Conference on Industrial Engineering and Operations Management, 2020

RECENT SCHOLAR PUBLICATIONS

  • Implementasi Sistem Pembayaran Digital Untuk Peningkatan Perputaran Ekonomi di Pasar Tradisional: Penelitian
    M Susilawati, D Meilandri, R Semmawi, NS Primasari
    Jurnal Pengabdian Masyarakat dan Riset Pendidikan 4 (3), 15067-15075 , 2026
    2026
    Citations: 2
  • Strategic Agility and Organizational Resilience: How Adaptive Strategies Drive Business Continuity in Dynamic Environments
    T Jalaluddin, NS Primasari, I Coryanata
    Journal Management & Economics Review (JUMPER) 3 (7), 383-398 , 2026
    2026
  • Penalaran Moral Pada Whistleblowing: Efek Religiusitas Sebagai Pemoderasi
    L Khoiriyah, H Khusnah, NS Primasari
    Accounting and Management Journal 9 (2), 88-100 , 2025
    2025
  • Strategic Agility and Organizational Resilience: How Adaptive Strategies Drive Business Continuity in Dynamic Environments
    Artis, Jalaludin, Primasari, Coryanata
    Jurnal Management and Economic Review 3 (Desember), 383-395 , 2025
    2025
  • Perencanaan Keuangan Keluarga dan Pengelolaan Utang Menuju Kecerdasan Finansial Ibu PKK Desa Ngaresrejo Sidoarjo
    L Khoiriyah, H Khusnah, NS Primasari
    Jurnal Abdi Masyarakat Saburai (JAMS) 6 (02), 191-199 , 2025
    2025
    Citations: 3
  • LITERASI KEUANGAN DIGITAL BERBASIS WEB UNTUK MENINGKATKAN KESADARAN TERHADAP PINJAMAN ONLINE
    N Primasari, S Cholil, N Sari
    https://doi.org/10.70248/jpmebd.v2i3.2788 2 (3), 275-283 , 2025
    2025
  • The Utilization of QRIS as a Digital Payment Innovation to Improve Operational Efficiency and Profitability of MSMEs with Digital Financial Literacy as a Moderating Variable
    NS Primasari
    International Conference on Digital Business Innovation and Technology … , 2025
    2025
  • Hukum Ekonomi Digital: Regulasi Bisnis Di Era Teknologi
    NHI Ningsih, MM SE, SH Misnawati, SH Muthia Sakti, IW Ordiyasa, ...
    PT. Nawala Gama Education , 2025
    2025
    Citations: 8
  • Social Media Marketing Activities' Impact On Brand Image, Brand Loyalty, And Awareness
    Z Wasik, NS Primasari, D Setiawan
    Journal of Managerial Sciences and Studies 3 (1), 969-985 , 2025
    2025
    Citations: 8
  • Mapping tren penelitian digital financial reporting dengan pendekatan bibliometrik
    L Judijanto, NS Primasari, L Khoiriyah
    Sanskara Akuntansi dan Keuangan 3 (02), 44-55 , 2025
    2025
    Citations: 4
  • The Impact Of Environment, Social, Governance (ESG) Disclosure, And Financial Performance On Stock Returns (Study On The ESG Quality 45 IDX Kehati Index 2018-2022)
    RF Alvianto, NS Primasari
    Proceeding ICAMEKA: International Conference Accounting, Management … , 2024
    2024
    Citations: 5
  • The Impact of Accrual Based Investment Ratio and Assets Efficiency Ratio of Fraudulent Financial Reporting
    PMLFN Zatillah, NS Primasari
    Proceeding ICAMEKA: International Conference Accounting, Management … , 2024
    2024
  • Analysis of liquidity, leverage, and profitability ratios on financial distress
    NAAS Anggraeni, NS Primasari
    Proceeding ICAMEKA: International Conference Accounting, Management … , 2024
    2024
    Citations: 4
  • Factors Affecting Firm Value with Capital Structure As A Moderating Variable
    A Kusumawati, NS Primasari
    Proceeding ICAMEKA: International Conference Accounting, Management … , 2024
    2024
  • Liquidity, Solvency, Profitability Analysis of Changes In Stock Prices In The IDXINFRA Index For The Period 2020–2023
    MA Samudra, NS Primasari
    Proceeding ICAMEKA: International Conference Accounting, Management … , 2024
    2024
  • TRANSFORMASI RITEL: MEMBUKA POTENSI KASIRBOSQ UNTUK INTEGRASI DAN OPTIMALISASI TITIK PENJUALAN YANG LANCAR
    RPN Budiarti, NS Primasari, U Zuhdi, GA Irwana, NDC Wibowo
    Jurnal Pengabdian Kolaborasi Dan Inovasi IPTEKS 2 (5), 1572-1578 , 2024
    2024
    Citations: 1
  • The Assessment Of The Relationship Between Organizational Performance And Innovation Management Capacity
    NS Primasari, Z Wasik, AS Ulum, DW Pradana
    Journal of Managerial Sciences and Studies 2 (3), 677-702 , 2024
    2024
    Citations: 1
  • Peningkatan Kesadaran Keuangan Digital Melalui Literasi Berbasis Web untuk Mengatasi Resiko Pinjaman Online: Pengabdian Masyarakat Prodi Akuntansi di Madrasah Aliyah Darul …
    NS Primasari, RA Elfita, L Khoiriyah
    Jurnal Abdimas Mandiri 8 (2), 91-97 , 2024
    2024
    Citations: 22
  • The Impact of Digital Advancements and Their Influence on Marketing, Value Chains, and Business Models
    W Purnamasari, CC Candraningrat, NS Primasari, Z Wasik
    Journal of Managerial Sciences and Studies 2 (2), 550-562 , 2024
    2024
    Citations: 1
  • An Overview and Framework for a Marketing Viewpoint on Digital Business Models
    Z Wasik
    Journal of Managerial Sciences and Studies , 2024
    2024

MOST CITED SCHOLAR PUBLICATIONS

  • ANALISIS ALTMAN Z-SCORE, GROVER SCORE, SPRINGATE, DAN ZMIJEWSKI SEBAGAI SIGNALING FINANCIAL DISTRESS (Studi Empiris Industri Barang-Barang Konsumsi di Indonesia)
    NS Primasari
    Accounting And Management Journal 1 (1) , 2017
    2017
    Citations: 182
  • Analisis Fraud Hexagon Terhadap Financial Statement Fraud Pada Perusahaan Sektor Infrastruktur, Utilitas Dan Transportasi
    H Nadziliyah, NS Primasari
    Accounting and Finance Studies 2 (1), 21-39 , 2022
    2022
    Citations: 74
  • Sosialisasi Kesiapan Masyarakat Menuju Transaksi Digital di Era New Normal Life
    NS Primasari
    Jurnal Altifani 1 (01), 1-9 , 2021
    2021
    Citations: 30
  • Peningkatan Kesadaran Keuangan Digital Melalui Literasi Berbasis Web untuk Mengatasi Resiko Pinjaman Online: Pengabdian Masyarakat Prodi Akuntansi di Madrasah Aliyah Darul …
    NS Primasari, RA Elfita, L Khoiriyah
    Jurnal Abdimas Mandiri 8 (2), 91-97 , 2024
    2024
    Citations: 22
  • The Impact Of CAR, BOPO, NPF, FDR, DPK, And Profit Sharing On ROA Of Sharia Banks Listed In Bank Indonesia (Study At Sharia Commercial Banks)
    S Risalah, MY Anshori, NS Primasari
    PROCEEDING International Conference Technopreneur and Education 2018 1 (1) , 2018
    2018
    Citations: 22
  • Analysis Altman Z-score, Grover score, Springate and Zmijewski as financial distress signaling (empirical study of consumer goods industry in Indonesia)
    NS Primasari
    Accounting and Management Journal 1 (1), 23-42 , 2017
    2017
    Citations: 16
  • Environment Social Governance Performance And Capital Structure: Evidence In Indonesia And Malaysia
    ET Wahyuningtyas, LMS Majidi, M Murtadho, DA Susesti, NS Primasari
    Revista de Gestao Social e Ambiental 18 (5), 1-12 , 2024
    2024
    Citations: 15
  • EARNING MANAGEMENT DAN CASH HOLDING SEBAGAI MODERASI PENDETEKSIAN WINDOW DRESSING DENGAN F-SCORE ANALYSIS
    NS Primasari
    Accounting Global Journal 4 (2), 139-152 , 2020
    2020
    Citations: 12
  • Pengaruh Ukuran Perusahaan, Growth Opportunity, Profitabilitas dan Financial Distress terhadap Prudence pada Perusahaan BUMN yang terdaftar di BEI Periode 2014-2019
    M Usbah, NS Primasari
    National Conference For Ummah. www. tambang. co. id , 2020
    2020
    Citations: 12
  • Dampak Perdagangan Saham, Kurs, Inflasi, Dow Jones, Emas, Terhadap Ihsg Bei
    NS Primasari, R Harimurti
    Jurnal Inovasi Penelitian 4 (3), 677-684 , 2023
    2023
    Citations: 11
  • AUDIT REPORT LAG, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP VOLATILITAS PERFORMA SAHAM
    NS Primasari
    Jurnal Inovasi Penelitian 1 (2021), 1619 , 2021
    2021
    Citations: 11
  • Pendeteksian Fraudulent Financial Statement melalui analisis Fraud Pentagon Theory dengan manajemen laba sebagai variabel moderasi
    NS Primasari, PSA Sari
    NATIONAL CONFERENCE FOR UMMAH (NCU) 2020 1 (1) , 2020
    2020
    Citations: 11
  • Pendeteksian Fraud Diamond Theory Terhadap Profitabilitas Dengan Manajemen Laba Jones Theory Sebagai Variabel Moderator
    NS Primasari
    Accounting Global Journal 3 (1), 44-56 , 2019
    2019
    Citations: 11
  • The impact of current ratio, receivable turnover and total assets turnover on ROA at telecommunication sub-sector companies registered in Bei Year 2009-2017
    YNSSA Hasby, MY Anshori, NS Primasari
    PROCEEDING International Conference Technopreneur and Education 2018 1 (1) , 2018
    2018
    Citations: 11
  • Return analisis teknikal moving average, Bollinger Band, dan relative strength index pada cryptocurrency
    RN PUTRI, M HARSONO, NS Primasari, H Khusnah
    Jurnal Ilmiah Akuntansi Dan Keuangan 11 (1), 21-30 , 2022
    2022
    Citations: 10
  • Environmental, corporate social responsibility, governance, and sales growth effects on financial performance
    NS Primasari, K Prasasti
    E3S Web of Conferences 482, 02003 , 2024
    2024
    Citations: 9
  • Readiness to Face Society 5.0 Era, What Interpersonal Skill Does an Accounting Student Have?: An Evidence from Indonesia
    M Ghofirin, NS Primasari
    Procedia Business and Financial Technology 1, 13-18 , 2021
    2021
    Citations: 9
  • Pengaruh Ukuran Perusahaan, Growth Opportunity, Profitabilitas Dan Financial Distress Terhadap Prudence Pada Perusahaan Bumn Yang Terdaftar Di Bei Periode…
    NS Primasari
    National Conference For Ummah , 2020
    2020
    Citations: 9
  • Hukum Ekonomi Digital: Regulasi Bisnis Di Era Teknologi
    NHI Ningsih, MM SE, SH Misnawati, SH Muthia Sakti, IW Ordiyasa, ...
    PT. Nawala Gama Education , 2025
    2025
    Citations: 8
  • Social Media Marketing Activities' Impact On Brand Image, Brand Loyalty, And Awareness
    Z Wasik, NS Primasari, D Setiawan
    Journal of Managerial Sciences and Studies 3 (1), 969-985 , 2025
    2025
    Citations: 8