Articles
<![CDATA[Stock Returns Moderated Good Corporate Governance Mechanisms and Firm Value ]]>
<![CDATA[Dhea Ramana Putri]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Noegrahini Lastiningsih]]>
<![CDATA[ Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science ]]>
Publisher : <![CDATA[Syntax Corporation Indonesia ]]>
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DOI: 10.46799/jss.v2i5.118
<![CDATA[This study aims to test empirically the effect of a good corporate governance mechanisms on firm value moderated by stock returns. This is quantitative research. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2015-2019 and uses purposive sampling that consists of 85 samples. The study uses multiple linear regression analysis with STATA ver. 16. The results showed that the board of directors and audit committee have a significant positive effect on firm value. Independent board of commissioners, institutional ownership, and managerial ownership do not affect firm value. Stock returns cannot moderate the relationship between independent of board commissioners, board of directors, audit committee, institutional ownership, and managerial ownership on firm value]]>
<![CDATA[Corporate Governance and Intellectual Capital: Impact on the Financial Performance of State-Owned Enterprises in Indonesia ]]>
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science ]]>
Publisher : <![CDATA[Syntax Corporation Indonesia ]]>
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DOI: 10.46799/jss.v2i5.194
<![CDATA[Using company size and leverage as control variables, this study aims to evaluate the influence of institutional ownership, an independent board of commissioners, an audit committee, and intellectual capital on financial performance. The population in this study is all state-owned companies registered with the Ministry of SOEs with a period of observation for 4 years, namely in 2016-2019. Purposive sampling was used in this study to collect samples, and a total of 164 samples were collected. The data analysis methods utilized in this study include descriptive statistical tests, classic assumption tests, and hypothesis testing utilizing multiple regression analysis by SPSS 25 version. According to the findings of this study, institutional ownership and intellectual capital have a substantial beneficial influence on financial performance, whereas the independent commissioner has a large negative effect on financial performance and the audit committee has no effect on financial performance.]]>
<![CDATA[HUBUNGAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE, GREEN PRODUCT INNOVATION, ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP FIRM VALUE ]]>
<![CDATA[Felicia Zaneta]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Ranti Nugraheni]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v9i1.6134
<![CDATA[ABSTRAKStudi ini bertujuan untuk menguji secara empiris hubungan Environmental, Social, and Governance (ESG) Disclsoure, Green Product Innovation, Environemntal Management Accounting terhadap Firm Value. Populasi dalam studi ini merupakan perusahaan sektor manufaktur dan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sampel yang dipilih yaitu perusahaan sektor manufaktur dan pertambangan yang secara berturut-turut menerbitkan sustainability report dan mengadopsi GRI Index Standards selama tahun penelitian. Metode penelitian kuantitatif dipakai dalam penelitian ini dengan menggunakan Analisis Regresi Berganda melalui aplikasi IBM SPSS Statistics 25. Diperoleh hasil studi bahwa environmental disclosure dan social disclosure tidak berpengaruh signifikan negatif terhadap firm value. Sedangkan, green product innovation dan environmental management accounting berpengaruh signifikan positif terhadap firm value. Implikasi dari studi ini yaitu diharapkan bagi perusahaan dan regulator bahwa penerapan inovasi hijau terhadap sebuah produk mampu meningkatkan efisiensi biaya. Selanjutnya, ESG dan environmental management accounting mampu menjadi sinyal yang baik untuk investor.ABSTRACTThis study aims to empirically examine the relationship between Environmental, Social, and Governance (ESG) Disclosure, Green Product Innovation, and Environmental Management Accounting on Firm Value. The population in this study is the manufacturing and mining sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The samples are the manufacturing and mining sector companies that successively publish sustainability reports and adopt the GRI Index Standards during the research year. The quantitative research method is used in this study using Multiple Regression Analysis with IBM SPSS Statistics 25. The results of the study show that environmental disclosure and social disclosure do not have a significant negative effect on firm value. Meanwhile, green product innovation and environmental management accounting have a significant positive effect on firm value. The implication showed to corporate and regulators for the application of green innovation to some products is able to improve cost efficiency. Furthermore, ESG and environmental management accounting can be a good signal for investors.]]>
<![CDATA[Carbon Emission Disclosure: Kinerja Lingkungan, Carbon Performance Dan Board Diversity ]]>
<![CDATA[Sadira Ashia Priliana]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v10i2.4482
<![CDATA[This study aims to see the effect of environmental performance, carbon performance and board diversiy on carbon emission disclosure. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2018-2020. The sample obtained in this study was conducted using purposive sampling method by producing 92 samples of companies. Hypothesis testing was carried out using multiple linear regression analysis. Based on the results of the multiple regression test and the t-test, the results show that environmental performance has an effect on carbon emission disclosures, while the variable carbon performance, foreign diversity and company size have no effect on carbon emission disclosures. Keywords: Carbon Emission Disclosure, Environmental Performance, Carbon Performance, Board Diversity, Company Size.]]>
<![CDATA[STRATEGI MEMBANGUN NATION BRANDING DI ERA 4.0 BAGI PELAKU UMKM DI KABUPATEN SERANG ]]>
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Rahmasari Fahria]]>;
<![CDATA[Wahyu Ari Andriyanto]]>
<![CDATA[ LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 6 No 2 (2022) ]]>
Publisher : <![CDATA[Department of Agricultural Product Technology, Faculty of Agricultural Technology, Universitas Andalas Kampus Limau Manis - Padang, Sumatera Barat Indonesia-25163 ]]>
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DOI: 10.25077/logista.6.2.118-123.2022
<![CDATA[Dari hasil observasi dan wawancara yang telah dilakukan oleh tim pengabdi, menunjukkan bahwa masih banyak sekali dari para pelaku UMKM yang belum memahami dan mengabaikan pentingnya Branding. Branding yang diabaikan tersebut tentunya berdampak negatif bagi produk-produk UMKM di Kabupaten Serang. Tujuan dilaksanakannya pelatihan dan pendampingan ini adalah untuk memberikan sosialisasi dan membantu pelaku UMKM dalam membangun Nation Branding di era 4.0. Optimalisasi penggunaan merek seharusnya dilakukan oleh para pelaku UMKM dengan harapan akan meningkatkan minat beli konsumen dan harga jual yang kompetitif. Selain itu, merek yang dibangun dengan baik merupakan sebuah investasi dan diharapkan akan memberikan keuntungan bagi UMKM di masa yang akan datang. Tahapan pelaksanaan dari kegiatan pengabdian kepada masyarakat ini adalah mengindentifikasikan permasalahan-permasalahan yang terjadi pada mitra yaitu dengan pendekatan observasi cara wawancara, memberikan pelatihan serta pada akhirnya memberikan pendampingan kepada para pelaku UMKM. Hasil kegiatan ini menunjukan bahwa para pelaku UMKM memiliki pemahaman dan kesadaran akan pentingnya membangun nation branding di era 4.0 agar dapat bersaing secara nasional dengan produk-produk yang dihasilkan dari para pelaku UMKM yang lainnya. Kata kunci : nation branding, 4.0, UMKM, Kabupaten Serang ABSTRACT From the results of observations and interviews conducted by the service team, it shows that there are still a lot of MSME actors who do not understand and the importance of Branding. The neglected branding certainly has a negative impact on MSME products in Serang Regency. The purpose of implementing this training and mentoring is to provide socialization and assist MSME actors in building Nation Branding in the 4.0 era. Optimizing the use of brands must be carried out by MSME actors in the hope that it will increase consumer buying interest and competitive selling prices. In addition, a well-built brand is an investment and is expected to provide benefits for MSMEs in the future. The stages of implementing this community service activity are identifying the problems that occur in partners, namely by using an observation approach by interviewing, providing training and finally providing assistance to MSME actors. The results of this activity show that MSME actors have an understanding and awareness of the importance of building nation branding in the 4.0 era so that they can compete nationally with products produced by other MSME actors. Keywords: Nation Branding 4.0, UMKM, Serang district]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Indonesia ]]>
<![CDATA[Fajar Ramadhan]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Shinta Widyastuti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v8i3.390
<![CDATA[This study is a quantitative study that aims to determine the effect of the audit opinion, financial difficulties, company growth, public accounting firm size, and management changes on auditor turnover. This study uses data on annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The selection of sample criteria is done by purposive sampling technique with predetermined criteria and the data obtained amount to 552 sample data from 138 manufacturing companies and the value of Nagelkerke R square is 12.8%. The results of this study indicate that the size of a public accounting firm has a significant positive effect on auditor turnover, while audit opinions, financial difficulties, company growth, and management changes have no effect on auditor turnover. Keywords: audit opinion, financial difficulties, public accounting firm size, management change, auditor change.]]>
<![CDATA[Analisis Bauran Pemasaran dalam Upaya Meningkatkan Partisipasi Anggota di Koperasi Karyawan Sejahtera Universitas PGRI, Yogyakarta ]]>
<![CDATA[Kalifatullah Ermaya, Sir]]>;
<![CDATA[Nur Laela Ermaya, Husnah]]>;
<![CDATA[Mulyana, Iwan]]>
<![CDATA[ Coopetition : Jurnal Ilmiah Manajemen Vol. 15 No. 2 (2024): Coopetition : Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia ]]>
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DOI: 10.32670/coopetition.v15i2.4396
<![CDATA[The existence of cooperatives as the center of economic activity for most Indonesians has begun to be displaced by competitors such as more modern shops and mini markets. Therefore, improving the quality of service and member participation in the cooperative is important in improving its business. Researchers conducted research using qualitative methods and used descriptive statistics to determine the marketing mix and member participation in the Sejahtera Employees Cooperative, PGRI University, Yogyakarta. The sampling technique used was simple random sampling with a total of 30 respondents. There are twenty-six indicators which fall into ten dimensions and two variables. In conveying messages about their products to consumers, all dimensions of the marketing mix variables and member participation in the Sejahtera Employees Cooperative, PGRI University, Yogyakarta fall into the very high category. The dimension with the best score is the place with a score of 4.98. Meanwhile, the dimension with the lowest score is processed with a score of 4.57. This shows that the Prosperous Employee Cooperative, PGRI University, Yogyakarta has implemented the 7P marketing mix and member participation well.]]>
<![CDATA[Analisis Sumber Daya Perusahaan Dan Lingkungan Eksternal: Studi Kasus pada Industri Kreatif Digital Pasca Pandemik Covid 19 ]]>
<![CDATA[Ermaya, Sir Kalifatullah]]>;
<![CDATA[Mulyana, Iwan]]>;
<![CDATA[Nur Laela Ermaya, Husnah]]>;
<![CDATA[ARR, Tryiis]]>
<![CDATA[ Coopetition : Jurnal Ilmiah Manajemen Vol. 15 No. 3 (2024): Coopetition : Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia ]]>
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DOI: 10.32670/coopetition.v15i3.4502
<![CDATA[This research highlights company resource variables and the external environment in the digital creative industry in West Java, which is registered with Aspiluki. There were 25 respondents in this study, consisting of owners and managers. This research uses quantitative and descriptive research methodologies. Company resources are everything that the company owns and can control. Meanwhile, the external environment is the environment outside the organization that can influence a company. The results show that the biggest indicator of the company resource variable is "the accuracy of using computer-based systems to analyze customer and market information." Meanwhile, the biggest indicator of external environmental variables is "the power of suppliers in determining costs to the company." The lowest indicator for the company resource variable is "developing and maintaining computer-based communication relationships with customers." Therefore, researchers suggest that companies should improve service quality by offering customer service 24 hours a day instead of normal office hours, which usually only involve 5 working days a week. Meanwhile, the lowest indicator for external environmental variables is "changes in government policies that affect digital creative businesses." Therefore, researchers suggest that the government provide policies that can provide more contributions to companies in the digital creative industries.]]>
<![CDATA[Pengaruh Penggunaan Artificial Intelligence (AI) Terhadap Kinerja Perusahaan Penerbitan Buku di Kota Bandung ]]>
<![CDATA[Kalifatullah Ermaya, Sir]]>;
<![CDATA[Nur Laela Ermaya, Husnah]]>;
<![CDATA[Ummul Umara, Yara]]>;
<![CDATA[El Farras, Nurussyafiqa]]>
<![CDATA[ Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia ]]>
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DOI: 10.32670/coopetition.v16i1.5257
<![CDATA[This study aims to measure and analyze the effect of the use of Artificial Intelligence (AI) on company performance using a quantitative approach in thirty businesses engaged in book publishing in the city of Bandung. From the results of the study, it can be concluded that the use of AI has a positive effect on company performance. AI-based analysis plays an important role in supporting companies to enter new markets. In addition, the implementation of AI within an organization can reduce operational time and costs. Therefore, companies should be able to improve the quality of their human resources in adopting the ever-evolving AI technology. In addition, companies can also use AI gradually, considering that the use of this technology requires a lot of investment costs.]]>
<![CDATA[Corporate Governance Moderates the Relationship of Information Asymmetry and Dividend Policy Towards Earnings Management ]]>
<![CDATA[Eka Berlianti, Novita]]>;
<![CDATA[Nur Laela Ermaya, Husnah]]>;
<![CDATA[Guritno, Yoyoh]]>
<![CDATA[ EQUITY Vol 25 No 1 (2022): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v25i1.3262
<![CDATA[In determining accounting profit, managers need to use certain assumptions and estimates in accordance with applicable accounting standards. This can lead to different treatment between transactions with one another and increase the potential of the management to implement earnings management in order to fulfill their personal interests. The difference in information related to the condition of the company and the interests between managers and shareholders is allegedly a factor that determines the occurrence of earnings management. Thus, this study was conducted to examine the effect of information asymmetry and dividend policy on earnings management, and how the role of corporate governance in moderating the relationship between information asymmetry and dividend policy on earnings management. The sample in this study were 46 banking companies listed on the Indonesia Stock Exchange for the 2015-2019 period and were selected using the purposive sampling method. The final sample used in this study were 9 banking companies. The test results using Fixed Effect Generalized Least Square (FEGLS) regression showed that: (1) Information asymmetry had no significant effect on earnings management; (2) Dividend policy has a significant negative effect on earnings management; (3) Corporate governance cannot moderate the relationship between information asymmetry and earnings management; (4) Corporate governance cannot moderate the relationship between dividend policy and earnings management.]]>
