Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Eduvest - Journal of Universal Studies International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Dwi Suhartini
Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Corporate Ownership Structure on Corporate Social Responsibility Disclosure Through the Independent Board of Commissioners As a Moderating Variable Sharon Agnesica Vania Hanaya; Dwi Suhartini
Eduvest - Journal of Universal Studies Vol. 5 No. 8 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i8.50914

Abstract

This research investigates the impact of a company's ownership structure on corporate social responsibility (CSR) disclosure, with the independent board of commissioners acting as a moderating variable. The study provides both theoretical and practical contributions by analyzing how foreign ownership and institutional ownership influence CSR disclosure through the lens of stakeholder theory and agency theory, with the independent board of commissioners as a moderating factor. A quantitative research approach is employed, utilizing secondary data. The study population consists of 30 consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, resulting in a total of 90 company data points. The sample is selected using purposive sampling. Data analysis is conducted using the Statistical Package for the Social Sciences (SPSS), applying Multiple Linear Regression and Moderated Regression Analysis (MRA). The findings indicate that foreign ownership positively influences CSR disclosure, while institutional ownership also has a positive effect on CSR. However, the independent board of commissioners does not moderate the relationship between foreign ownership and CSR disclosure but does moderate the relationship between institutional ownership and CSR disclosure.
INTEGRATING MANAGEMENT CONTROL SYSTEMS AND ASWAJA CULTURE IN NAHDLATUL ULAMA HIGHER EDUCATION GOVERNANCE Firdausyi Ayudya Wardani; Dwi Suhartini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i4.831

Abstract

This study examines the integration of the Management Accounting Control System (MACS) using the Levers of Control (LoC) framework with Aswaja cultural values in realizing good university governance at Nahdlatul Ulama University Sidoarjo. Employing a qualitative case study approach, data were collected through in-depth interviews with four levels of management and supported by institutional document analysis. The findings reveal that the implementation of the control system at UNUSIDA is not driven mechanistically by bureaucratic mechanisms but is dynamically governed by theological and cultural forces. Belief systems rooted in Aswaja values, particularly tawasuth (moderation), tasamuh (tolerance), and the "Kyai-Santri" exemplary approach, have proven highly effective in fostering organizational commitment and collegial trust. However, administrative tensions persist within the diagnostic control system, where accreditation targets and financial bureaucracy create bottlenecks that hinder innovation at the operational level. Despite these challenges, the potential for dysfunctional behavior has been successfully mitigated through the optimization of collaborative levers. The Dean serves as an organizational buffer by applying tawazun (balance) to negotiate targets based on actual capacity, while interactive controls based on deliberation and tabayyun (clarification) prevent hierarchical conflicts. The harmonization between LoC instruments and Aswaja culture has produced Mas'uliyyah Jama'iyyah (collective accountability), enabling adaptive, humanistic, and dignified governance. This study contributes to the management accounting literature by demonstrating how cultural and religious values can serve as a benchmark for implementing MACS in a way that is both technically effective and culturally appropriate, offering a strategic framework for higher education institutions with strong religious identities.
Co-Authors Firdausyi Ayudya Wardani Sharon Agnesica Vania Hanaya