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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA) Journal of Artificial Intelligence and Digital Business
Alfian Misran
Universitas Lambung Mangkurat
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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AUDIT QUALITY IN INDONESIA’S PLANTATION SECTOR: THE NEXUS OF ESG AND FIRM CHARACHTERISTICS Alfian Misran; Dinda Aulia Nazwa; Fira Nafwa Shafitri; Nur Athiyya Garneta
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study examines the determinants of audit quality by integrating Environmental, Social, and Governance (ESG) performance and firm characteristics within a risk-based audit framework. It aims to assess whether ESG performance constitutes a meaningful risk signal in auditors decision-making relative to traditional financial and economic risk factors in a high-risk industry context. The empirical analysis focuses on plantation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Audit quality is proxied by audit fees and the likelihood of appointing Big Four auditors. ESG performance is measured using a composite ESG score constructed through content analysis of annual and sustainability reports. Panel data regression and logistic regression models are employed, incorporating robust standard errors as well as industry and year fixed effects to control for unobserved heterogeneity. The results show that firm size is positively and significantly associated with both audit fees and the probability of engaging Big Four auditors, while leverage exhibits a negative and significant relationship with both audit quality proxies. In contrast, ESG performance, operational complexity, and profitability do not demonstrate statistically significant effects on audit quality. This study introduces a hierarchical risk perspective by demonstrating that financially binding risk factors dominate audit outcomes, while ESG performance currently functions as a weak contextual signal in audit pricing and auditor selection decisions in a high ESG-exposure industry in an emerging market. The study is limited to a single industry focusing on firms operating in the plantation sector and covers a relatively short observation period from 2022 to 2024. Future research should examine additional industries, extend the observation window, and explore measures of ESG credibility, including third-party assurance.
Pencegahan Stunting Berbasis Website Edukasi dan Implementasi Akuaponik di Desa Tambak Sirang Darat Desy Mayang Sari; Asih Fuji Rahayu; Candy Yuniarti Putri; Alfian Misran
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11807

Abstract

Stunting masih menjadi salah satu permasalahan kesehatan masyarakat yang serius di Indonesia karena berdampak pada pertumbuhan fisik, perkembangan kognitif, serta kualitas sumber daya manusia di masa depan. Berdasarkan data nasional tahun 2024, prevalensi stunting di Indonesia masih mencapai 19,8%. Kondisi tersebut juga ditemukan di Desa Tambak Sirang Darat, di mana terdapat 32 anak yang mengalami stunting. Permasalahan ini dipengaruhi oleh rendahnya literasi gizi keluarga, kurangnya pemahaman mengenai pencegahan stunting, serta terbatasnya akses terhadap sumber pangan bergizi di tingkat rumah tangga. Program pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan masyarakat mengenai pencegahan stunting melalui pemanfaatan website edukasi serta memperkuat ketahanan pangan keluarga melalui implementasi sistem akuaponik. Metode pelaksanaan meliputi tahap koordinasi dengan pemerintah desa dan masyarakat, penyusunan media edukasi berbasis website, sosialisasi melalui presentasi dan tanya jawab, praktik pemasangan akuaponik, pendampingan selama implementasi, serta evaluasi terhadap hasil kegiatan. Program berhasil menghasilkan sebuah website edukasi stunting yang diakses oleh lebih dari 25 warga sebagai media informasi kesehatan yang mudah diakses. Selain itu, sistem akuaponik berhasil diterapkan pada tiga rumah tangga sasaran sebagai upaya penyediaan sumber pangan bergizi secara mandiri dan berkelanjutan. Hasil evaluasi menunjukkan adanya peningkatan pemahaman masyarakat mengenai penyebab, dampak, dan langkah-langkah pencegahan stunting, serta meningkatnya kesadaran akan pentingnya pemenuhan gizi keluarga. Dengan demikian, integrasi edukasi kesehatan berbasis digital dan penguatan ketahanan pangan melalui akuaponik merupakan model pemberdayaan masyarakat yang efektif, aplikatif, dan berpotensi mendukung upaya pencegahan stunting secara berkelanjutan di tingkat desa.
Co-Authors Asih Fuji Rahayu Candy Yuniarti Putri Desy Mayang Sari Dinda Aulia Nazwa Fira Nafwa Shafitri Nur Athiyya Garneta