Article Per Year (5 Year)
p-Index From 2021 - 2026
2.407
P-Index
This Author published in this journals
All Journal Jurnal Studi Pemerintahan Journal of Education and Learning (EduLearn) Dinamika Pendidikan Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Kebijakan dan Administrasi Publik The Asian Journal of Technology Management (AJTM) Jurnal Ilmiah Peuradeun Asia-Pacific Management and Business Application Journal of Accounting Auditing and Business Jurnal Proaksi JAF- Journal of Accounting and Finance JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Daengku: Journal of Humanities and Social Sciences Innovation International Journal of Science and Society (IJSOC) Jurnal Locus Penelitian dan Pengabdian Neraca Manajemen, Akuntansi, dan Ekonomi JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Studi Pemerintahan
Sofik Handoyo
Faculty Of Economic And Business, Universitas Padjadjaran
Religion Aerospace Engineering Arts Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 44 Documents
Search

 1   2   3   4   5 
An Exploratory Study on The Relationship of Public Governance and Ease of Doing Business Handoyo, Sofik
APMBA (Asia Pacific Management and Business Application) Vol. 6 No. 2 (2017)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2017.006.02.2

Abstract

This study aims to investigate the relationship of good public governance and ease of doing a business performance. The motivation of the study was driven by slowing down global economy and competition among countries around the world to attract Foreign Direct Investment (FDI). Foreign investors will consider investing their capital in a certain country if in that country adopting ease of doing business practice. The study was intended to reveal, whether the country that applies the good practice of public governance will also lead to good performance in terms of ease of doing business. The study adopted exploratory research design which is public governance and ease of doing business performance treated as two independent variables. Public governance variable was represented by attributes namely public accountability, effectiveness government, regulatory quality, control of corruption, rule of law and political stability. World Governance Index (WGI) was adopted to measure Public Governance and Distance to Frontier (DtF) value is representing a measurement of ease of doing a business performance. The study applied bivariate correlation analysis and involved 188 countries member of World Bank. The results showed that all public governance attributes were positively and significantly associated with ease of doing a business performance. Pearson correlation coefficient indicated that all attributes of public governance had a strong correlation ( r  > 0.6, p<0.01), except for political stability attribute (r = 0.584, p<0.01).  The result implies that practice of good public governance in governmental institution have potential impact on performance of the government in terms of streamlining bureaucracy of doing business in that country.  
Pengaruh Environmental, Social dan Governance (ESG) Terhadap Kinerja Keuangan Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2018-2022 Hilda Annisawanti; Muhammad Dahlan; Sofik Handoyo
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5702

Abstract

Untuk mendukung tercapainya SDG’s, berbagai isu sosial dan ekonomi diidentifikasi menjadi prioritas utama pembangunan berkelanjutan dalam beberapa dekade mendatang. Faktor Environmental, Social dan Governance (ESG) telah menjadi komponen penting dalam keputusan investasi global. Namun Indonesia masih harus menghadapi sejumlah tantangan dalam penerapan ESG. PeneIitian ini bertujuan untuk mengetahui besar pengaruh EnvironmentaI, SociaI dan Governance terhadap Kinerja Keuangan Perusahaan yang Terdaftar di Bursa Efek lndonesia periode 2018-2022 dan variabeI kontroI yaitu karakteristik perusahaan seperti ukuran perusahaan dan umur perusahaan serta seIuruh variabel menggunakan lag +1 tahun. PopuIasi merupakan seluruh perusahaan yang terdaftar di BEl. Teknis pengambilan sampeI adalah sampIing jenuh. Metode analisis data yang digunakan adalah analisis data panel. HasiI dari penelitian ini menunjukkan bahwa secara parsiaI kinerja Iingkungan dan kinerja sosiaI tidak berpengaruh terhadap kinerja keuangan, sedangkan kinerja tata keIoIa berpengaruh terhadap kinerja keuangan. Secara simuItan, kinerja Iingkungan, kinerja sosial dan kinerja tata keIoIa berpengaruh terhadap kinerja keuangan.
Analisa Pengaruh Efektivitas Penerapan Enterprise Resource Planning (ERP) dan Good Corporate Governance (GCG) terhadap Firm Performance melalui Business Model Innovation (BMI) sebagai Variabel Intervening (Studi Kasus di Perusahaan BUMN 2024) Panjaitan, Yuni Margaretta; Dahlan, Muhammad; Handoyo, Sofik
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 11 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i11.4553

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Enterprise Resource Planning (ERP) dan Good Corporate Governance (GCG) terhadap Firm Performance dengan Business Model Innovation (BMI) sebagai variabel intervening. Penelitian dilakukan pada perusahaan Badan Usaha Milik Negara (BUMN) dengan menggunakan pendekatan kuantitatif. Sampel penelitian terdiri dari 166 perusahaan BUMN dan anak perusahaan yang dipilih menggunakan rumus Slovin dari populasi sebanyak 290 perusahaan. Data dikumpulkan melalui kuesioner yang disebarkan kepada responden yang relevan, kemudian dianalisis menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa ERP memiliki pengaruh positif dan signifikan terhadap Firm Performance, baik secara langsung maupun melalui Business Model Innovation dengan nilai p<0,05 untuk seluruh jalur yang diuji. Demikian pula, GCG berpengaruh signifikan terhadap Firm Performance baik secara langsung maupun melalui Business Model Innovation dengan nilai p<0,05. Secara spesifik, ERP menunjukkan effect size besar terhadap Firm Performance (f²=1,012), sedangkan GCG memiliki effect size moderat terhadap BMI (f²=0,304) dan Firm Performance (f²=0,295). Maka Business Model Innovation terbukti menjadi variabel intervening yang memperkuat hubungan antara ERP dan GCG terhadap Firm Performance meskipun dengan kontribusi yang relatif kecil (f²=0,071). Hasil penelitian ini menegaskan bahwa pentingnya penerapan ERP dan GCG terhadap Firm Performance, baik melalui Business Model Innovation ataupun secara langsung. Studi ini memberikan kontribusi pada literatur manajemen perusahaan, serta menawarkan implikasi praktis bagi pemangku kepentingan untuk terus meningkatkan implementasi ERP guna meningkatkan efisiensi operasional dan mendukung inovasi model bisnis. Penerapan prinsip-prinsip GCG yang baik juga perlu diperkuat untuk memastikan transparansi, akuntabilitas, dan efektivitas pengambilan keputusan yang berkontribusi langsung pada peningkatan kinerja perusahaan.
Pengaruh Keberagaman Dewan terhadap Nilai Perusahaan melalui Kinerja ESG Nadifah, Rifda; Dahlan, Muhammad; Handoyo, Sofik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4245

Abstract

Purpose: This study examines the effect of board characteristics—gender diversity, cultural background, expertise, and experience—on firm value, with Environmental, Social, and Governance (ESG) performance serving as an intervening variable. The research focuses on publicly listed companies across five European Union countries: Germany, France, Italy, Spain, and the Netherlands. Methodology/Approach: A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The sample was drawn through purposive sampling, targeting firms that disclosed ESG scores and provided comprehensive data on board composition. Results/Findings: The findings indicate that only gender diversity within boards has a significant and positive effect on ESG performance. Other characteristics—cultural background, expertise, and experience—did not show significant impacts. Additionally, ESG performance itself was not found to have a significant influence on firm value. Similarly, board characteristics did not directly affect firm value in this study. Conclusions: The results suggest that while gender diversity may strengthen ESG-related outcomes, this does not necessarily translate into higher firm value within the observed context. This highlights a gap between ESG initiatives and tangible financial performance. The findings underscore the importance of effective governance practices that integrate ESG into broader corporate strategies rather than relying solely on board diversity. Limitations: This study is limited to five EU countries and a single observation period, restricting the generalizability of the results. Contribution: The study contributes to corporate governance literature by clarifying which board attributes improve ESG performance under EU gender quota regulations and offering insight into why diversity alone may not directly increase firm value.
Co-Authors Amalia Tresna Fadhilah Bamumin, Najla Basrija, Andre Bawono Yudyanto Arief Kusumo Endah Sundaning Kinanti Fauziah Rahman Fulki Fathurrahman Fury Khristianty Fitriyah Hamzah Ritchi Harry Suharman Hilda Annisawanti Ihsan Nasihin Ivan Yudianto Ivani Juni Nainggolan Khoiryah, Atifa Zulfa Merdianeu Utami Putri Muhammad Dahlan Muhammad Dahlan Nadifah, Rifda Panjaitan, Yuni Margaretta Poppy Sofia Koeswoyo Pricilia Angela Rendi Sopian Said Aryonindito Shiddieq, Hashbi Ash Soenaria, Syaiful Rachman Soenaria, Syaiful Rahman Suud Al Habsyi Syaiful Anas Syaiful Anas Vecco Suryahadi Saputro Winwin Yadiati