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All Journal ESENSI: Jurnal Manajemen Bisnis JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) FOCUS: Journal of Social Studies Jurnal Ekonomi Inkubis: Jurnal Ekonomi dan Bisnis International Journal of Multidisciplinary Sciences and Arts
Herninta, Tiwi
Institut Bisnis Nusantara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH RASIO AKTIVITAS, LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERGABUNG DALAM SEKTOR TRANSPORTASI DAN LOGISTIK PERIODE TAHUN 2012-2021 Andini Andini; Tiwi Herninta
JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM Vol 5 No 2 (2022): Jurnal Ilmiah Bisnis, Pasar Modal, dan UMKM (JIBPU)
Publisher : Magister Manajemen Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitin ini bertujuan untuk mengetahui pengaruh antara Rasio Aktivitas (TATO), Likuiditas (CR), Profitabilitas (ROA), dan Solvabilitas (DER) terhadap Return Saham. Data yang digunakan adalah data sekunder. Untuk memperoleh data dari variabel-variabel tersebut, menggunakan laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) serta dari website resmi perusahaan dari tahun 2012-2021. Sampel dalam penelitian ini menggunakan metode purposive sampling yang berjumlah 30 perusahaan namun sampel perusahaan yang dapat digunakan hanya 25 perusahaan (250 firm years). Sedangkan untuk metode analisis dan uji hipotesis yang digunakan dalam penelitian ini adalah regresi linier berganda. Dari hasil penelitian ini menunjukkan bahwa variabel Return On Assets (ROA) berpengaruh signifikan positif terhadap return saham dengan tingkat α=5%. Debt to Equity Ratio (DER) berpengaruh signifikan negatif terhadap return saham dengan tingkat α=5%. Sedangkan variabel Total Assets Turn Over (TATO) dan Current Ratio (CR) tidak berpengaruh terhadap return saham dengan tingkat α=10% pada kedua variabel tersebut.
Studi Komparatif Sebelum dan Saat Pandemi Covid 19 Analisis Kinerja Keuangan PT Tempo Scan Pacific Tbk Tiwi Herninta; Evy Roslita; Andi Yoshendy Djoko; Yudhistiro Ardy; Ferdinand Siahaan
FOCUS Vol 3 No 2 (2022): FOCUS: Jurnal Ilmu Sosial
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/fcs.v3i2.1302

Abstract

Pada awal Maret 2020, Indonesia mengonfirmasi kasus pertama infeksi virus corona yang disebabkan oleh virus Covid-19. Seluruh sektor perekonomian pun turut terpuruk akibat Covid-19, termasuk sektor kesehatan. PT Tempo Scan Pacific, Tbk merupakan perusahaan yang bergerak di bidang farmasi, oleh karena itu penelitian ini akan menganalisis kinerja keuangan PT Tempo Scan Pacific, Tbk dengan membandingkan sebelum dan pada masa pandemi Covid 19. Penelitian ini menggunakan metode deskriptif kualitatif yaitu membandingkan data keuangan sekunder kemudian menganalisisnya menggunakan analisis rasio keuangan yaitu likuiditas, aktivitas, kemampuan solvabilitas dan profitabilitas. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT Tempo Scan Pacific, Tbk dibandingkan sebelum dan pada masa pandemi Covid-19 menunjukkan bahwa rasio likuiditas dan rasio profitabilitas meningkat pada masa operasional dan rasio profitabilitas menurun. Secara umum kinerja keuangan PT Tempo Scan Pacific, Tbk sangat baik, meskipun terjadi pandemi namun tetap menghasilkan kinerja yang tinggi. Bisa dirasakan di masa pandemi, kebutuhan obat sangat tinggi sehingga bisnis perusahaan sangat baik.
Implementation of Global Reporting Initiatives (GRI) Standards in Service Sector Companies Ririn Breliastiti; Temy Setiawan; Tiwi Herninta; Vivianty; Shelvy
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 5 (2023): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i5.2074

Abstract

This research is entitled Implementation of Global Reporting Initiatives (GRI) Standards in the Service Sector Companies. Sustainability reporting, aligned with global standards like the GRI Standards, has become imperative for organizations worldwide. This study delves into the application and effectiveness of these standards in diverse sectors, specifically the financial and healthcare industries. Investigating eight companies—four from each sector—this research assesses how GRI Standards guide sustainability reporting practices. The study analyzes the extent of adherence to these standards in disclosing economic, environmental, and social topics. Employing qualitative comparative analysis, Sustainability Reports were meticulously reviewed. Findings unveiled varying degrees of GRI Standards implementation, indicating a need for heightened awareness and training, especially in specific reporting areas. The study recommends investment in training programs for organizations to enhance their grasp and application of GRI Standards. Moreover, collaboration between regulatory bodies and industry associations is vital to formulate sector-specific guidelines, ensuring consistency in sustainability reporting across diverse industries. However, it's crucial to note that the study's scope is limited to the financial and healthcare sectors, warranting further research for a broader understanding of GRI Standards implementation across industries.
Implementation of Good Corporate Governance in The Winning Company Asia Sustainability Reporting Rating (ASRRAT) 2023 Breliastiti, Ririn; Temy Setiawan; Tiwi Herninta; Calvin Gouw; Jastin Jovanus; Bella Rosewita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2644

Abstract

The evaluation of organizational structures and corporate governance practices within companies reveals opportunities for refinement and improvement. While most companies have comprehensive organizational structures, there is a need for optimization to enhance efficiency and effectiveness. Despite widespread adoption of GCG principles, implementation could be improved, emphasizing the importance of fortifying oversight mechanisms and transparency. Strengthening internal control systems is crucial for bolstering efficiency, effectiveness, and accountability in risk management and goal achievement. Additionally, companies honored with awards in ASRRAT 2023 have opportunities to enhance sustainability performance by identifying areas for improvement and strategizing for long-term sustainability goals. Collaborative efforts among companies to share knowledge and best practices in sustainability and corporate social responsibility can accelerate progress in these areas.
Whistleblowing System: Alarm Transparency And Bumn Accountability Ririn Breliastiti; Temy Setiawan; Tiwi Herninta; Nasya Lita Natalsya
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 2 (2025): International Journal of Multidisciplinary Sciences and Arts, Article April 202
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i2.5864

Abstract

Long-term business continuity is the expectation of every stakeholder. Therefore, good governance is the key to success that needs to be maintained and considered. Improving good governance requires the role of every internal and external stakeholder. Whistleblowing system (WBS) is an early alarm for system gaps and failures that cause disadvantages to the company. However, implementing WBS in Indonesia is a challenge for companies. The purpose of this study is to examine the implementation of WBS in Indonesian SOEs based on transparency and accountability in line with corporate governance including: delivery mechanism, media, number of reports, related parties, sanctions and institutional cooperation. This research is a qualitative research with a case study of 6 BUMN companies in the infrastructure sector in Indonesia in 2023. The data source used is secondary data in the form of annual reports with document study techniques and content analysis. Although WBS in Indonesia, especially infrastructure sector SOEs, has been carried out well and according to procedures and has clear regulations and laws, but protection of whistleblowers, organizational culture, the role of regulators, future prospects are still a challenge for SOEs in Indonesia today which requires special attention from companies, regulators, academics and society itself.
Employee Perceptions towards the Effectiveness of the Whistleblowing System Research Ririn Breliastiti; Temy Setiawan; Tiwi Herninta; Nasya Lita Natalsya
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6249

Abstract

Recent high-profile corporate scandals, such as Enron, Volkswagen, and Lehman Brothers, underscore the critical role of whistleblowing systems (WBS) in uncovering fraud and unethical practices. Despite their importance, challenges persist in implementation, including employee fears of retaliation and inconsistent follow-up. This study examines employee perceptions of WBS effectiveness, aiming to: (1) evaluate WBS efficacy in whistleblower protection, report handling, and sanctions; (2) analyze cultural acceptance and challenges; (3) identify factors influencing employee comfort (e.g., anonymity, trust in management); and (4) propose recommendations for improvement. Using qualitative methods, data were collected via online interviews with 36 employees (18 meeting criteria) from Indonesian companies, primarily in finance, and analyzed thematically using NVivo software. Results revealed that while WBS enhances transparency and enables faster detection of major violations (e.g., corruption), effectiveness is hampered by insufficient follow-up on minor cases, technical barriers (e.g., email server issues), and fears of social retaliation. Employee comfort hinges on robust anonymity guarantees and transparent processes, yet 61% of respondents expressed uncertainty about protection mechanisms. Corporate culture generally supported WBS but risked misuse in hierarchical or small-team environments. Recommendations include strengthening policy socialization, ensuring impartial sanctions, upgrading technical infrastructure, and enforcing strict confidentiality. The study concludes that WBS effectiveness requires organizational commitment to cultural and procedural reforms, though limitations in sample diversity and subjective data necessitate future mixed-method research across broader sectors and direct observation of WBS implementation.
Governance Pressure or Financial Performance? Debt Policy as a Moderator of ESG Disclosure in Indonesian Manufacturing Firms MF Christiningrum; Aloysius Harry Mukti; Evy Roslita; Tiwi Herninta; Albert Budiyanto
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.407

Abstract

Background: ESG disclosure has become a central instrument of corporate accountability, yet reporting practice in emerging markets remains uneven despite the mandate of OJK Regulation No. 51/POJK.03/2017, leaving firm level determinants of disclosure unresolved. Objective: This study examines the determinants of ESG disclosure by analyzing the roles of profitability, institutional ownership, and firm size, and evaluating whether debt policy moderates these relationships. Methods: Using secondary data from manufacturing firms listed on the Indonesia Stock Exchange over the period 2021–2023, this study employs purposive sampling and analyses 108 firm year observations. ESG disclosure is measured by the Sustainability Report Disclosure Index (SRDI) based on the 91 item GRI G4 checklist, and the hypotheses are tested using multiple regression and moderated regression analysis. Results: Profitability has a significant negative effect on ESG disclosure, institutional ownership a positive effect significant at the 5% level, and firm size a positive effect significant only at the 10% level. Debt policy does not significantly moderate any of the three relationships. Ownership based monitoring and firm visibility therefore explain disclosure better than financial performance or capital structure, although governance is proxied here by institutional ownership alone. Conclusion: This study contributes to the ESG literature by providing evidence from an emerging market context and offers insights for regulators, investors, and corporate managers in enhancing sustainability practices. The findings support tighter item level reporting standards under the OJK sustainable finance framework, independent verification of sustainability reports, and stronger institutional investor engagement.
Co-Authors Aloysius Harry Mukti Andi Yoshendy Djoko Andini Andini Bella Rosewita Breliastiti, Ririn Budiyanto, Albert Calvin Gouw Christiningrum, MF Evy Roslita Febri Effendy Ferdinand Siahaan Hesti Puspaya Tutik Jastin Jovanus Nasya Lita Natalsya Reka Sintya BR Ginting Rini Arfiani Rahayu Ririn Breliastiti Sela Wurianggraeni Shelvy Temy Setiawan Temy Setiawan, Temy Viana Ramadhanti Vivianty Yudhistiro Ardy