Garuda - Garba Rujukan Digital

The resilience of youth entrepreneur: the role of social capital, financial literacy, and emotional intelligence on SMEs’ performance in Indonesia Worokinasih, Saparila; Nuzula, Nila Firdausi; Damayanti, Cacik Rut; Sirivanh, Thongvanh
BISMA (Bisnis dan Manajemen) Vol. 16 No. 1 (2023)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v16n1.p1-27

This paper aims to investigate factors that contribute to strengthening the business performance of youth entrepreneurs. Based on the Resource-Based Theory (RBV), this study examines the social capital, financial literacy, and emotional intelligence of small and medium-sized business (SME) youth owners' effect on business performance. The link between the variables is evaluated using the Partial Least Square – Structural Equation Modelling (PLS-SEM). The findings demonstrated that youth entrepreneurs' social capital and financial literacy positively and significantly affect emotional intelligence. At the same time, SME performance was directly influenced by the youth owner's emotional intelligence. Based on the research, SME youth owners are urged to strengthen their emotional intelligence to make prudent business choices that would significantly enhance their firm's success. Also, maintaining the relationship and upgrading their financial literacy could indirectly enhance business performance. Managers in SMEs must understand the link between social capital, financial literacy, and emotional intelligence to improve performance. Cultivating strong business networks and relationships, ensuring sound financial practices, and fostering emotionally intelligent leadership can drive stronger business performance and maintain a competitive advantage.

Does Corporate Governance Enhance Bank Performance? A Meta-Analysis of Global Islamic Banking Utami, Rachma Bhakti; Damayanti, Cacik Rut
El Barka: Journal of Islamic Economics and Business Vol. 7 No. 1 (2024)
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v7i1.8660

As the fastest-growing segment in the global financial industry, it is interesting to see the development of Islamic Banking. Corporate governance is an essential topic in the world of business development. This research uses a meta-analysis approach to test whether corporate governance influences bank performance in Islamic banking. This research is using a meta-analysis study; this research begins by looking for what corporate governance indicators are most closely related to improving the performance of Islamic banking. This research was conducted from 2010 to 2022 and collected a database of 199 studies covering 1606 businesses of 25 distinguished published papers from the Scopus index. This research was assisted by Publish or Perish, NVivo, and JASP software. This study found that the most frequently used factors as a measurement of Sharia governance mechanism are Board Independence, Board of Director Size, Frequency of Meetings, Audit Committee, and CEO Duality, while the indicators most often used as a measurement of Islamic banking performance are Islamic banking performance as measured by Return on Assets, Return on Equity and Tobin's Q. The results of meta-analysis data processing show that board independence has a significant and positive effect on the return on assets of Islamic banking. The Islamic Bank in Indonesia suggests optimizing the position of the Board of Independence in improving Islamic banking performance.

Trends and Future Research in Corporate Governance: A Bibliometric Analysis (2014-2024) Kurnia, Lusi; Saifi, Muhammad; Damayanti, Cacik Rut
Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Vol 12 No 1 (2024): June
Publisher : Program Studi Ilmu Perpustakaan UIN Alauddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/kah.v12i1a18

This study aims to elucidate current trends in corporate governance literature through a bibliometric analysis of papers published in Scopus from 2014 to 2024, encompassing 577 selected articles. Employing VOSviewer and R Studio, the analysis provides a comprehensive overview of publication trends, thematic evolution, and key contributors across three distinct time periods. The study reveals significant keywords like audit committee, board of directors, and corporate social responsibility, emphasizing the scrutiny of corporate governance mechanisms and codes. Clusters delve into governance management systems, such as board composition and audit quality, offering insights into firm performance and new code exploration. These clusters serve as valuable resources for future research, guiding investigations, and advancing knowledge in corporate governance. Additionally, the thematic evolution of trends over the past decade underscores the dynamic nature of research interests, informing scholars' agendas and contributing to the field's advancement. This study holds significant implications for academia, practitioners, and policymakers in corporate governance.

Corporate governance dynamics: How audit committees and board characteristics influence firm value through audit report lag? Kurnia, Lusi; Saifi, Muhammad; Damayanti, Cacik Rut
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v21i1.21790

This study investigates the impact of corporate governance attributes, particularly the board of directors and audit committee, on the firm value of property and real estate companies in Indonesia. Additionally, this study introduces the novel exploration of audit report lag as a mediating factor in the relationship between corporate governance and firm value. Utilizing a quantitative approach, secondary data were extracted from the financial statements of property and real estate companies. The study employed a purposive sampling technique, resulting in a sample of 26 companies listed on the IDX for 2018-2022. In this study, inferential statistical analysis is conducted using the Partial Least Squares (PLS) based Structural Equation Modeling (SEM) technique. The findings reveal that corporate governance attributes, including the board of directors and audit committee, significantly enhance firm value. Furthermore, audit report lag mediates the effect of the audit committee on firm value but does not mediate the effect of the board of directors. This implies that while the audit committee plays a crucial role in reducing audit report lag, thereby enhancing firm value, the board of directors may influence firm value through different mechanisms not captured by audit report lag.

CORPORATE GOVERNANCE, CAPITAL STRUCTURE, AND CORPORATE INVESTMENT: AN EMPIRICAL STUDY ON PROPER MANUFACTURING INDUSTRY IN INDONESIA Maulina, Gilda; Nuzula, Nila Firdausi; Damayanti, Cacik Rut
Jurnal Aplikasi Manajemen Vol. 19 No. 1 (2021)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.01.12

Investment is one of the most crucial decisions that a company must create to achieve higher financial performance and to maintain long-term sustainability. This study predicts that two significant factors determine corporate investment, i.e., the firms' corporate governance and capital structure. The article also assumes that companies that are aware and engage in environmental programs would find it much easier to gain investors'. This study used 39 units of analysis of 13 manufacturers listed on the Indonesia Stock Exchange that received a good ranking in PROPER during the 2016-2018 period and analyzed with structural equation modeling (SEM). This study finds that corporate governance is negatively related to the capital structure but positively related to corporate investment. However, the capital structure does not affect corporate investment implying environmental performance's significance in leading corporate governance and enhancing corporate investment. Further research can extend the observation period, use other sectors as the sample, use the different indicators in each variable, and develop the relationship between variables on a broader framework.

Optimalisasi Pemanfaatan Limbah Rumah Tangga melalui Pendekatan Aquaponik Meirezaldi, Onni; Nuzula, Nila Firdausi; Sulasmiyati, Sri; Damayanti, Cacik Rut; Fahrudi, Agung Nugroho Luthfi Imam; Nuraeni, Desika Putri; Arja, Rayssa Nathasa
Journal of Applied Community Engagement Vol 5 No 1 (2025): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jace.v5i1.1117

Uncontrolled household waste management is an environmental problem that harms public health and ecosystem balance. The circular aquaponics-based organic waste management program in Sambirejo Village aims to reduce environmental pollution and improve community welfare through a sustainable approach. The program is conducted through socialization, technical training, and pilot project construction. The implementation results showed that community awareness of the importance of organic waste management increased significantly. The aquaponic system implemented allows the utilization of organic waste as a source of nutrients for plants and fish in a closed ecosystem, thus reducing dependence on chemical fertilizers and minimizing waste. In addition to providing a positive environmental impact, the program also contributes to improving the community’s economy by harvesting fish and vegetables that can be consumed by themselves or sold. The sustainability evaluation shows that most program participants are committed to developing the system independently, with ongoing technical support and mentoring. This program proves that a community-based approach to organic waste management can be an innovative solution and can be replicated in other areas with similar problems.

Does Corporate Governance Enhance Bank Performance? A Meta-Analysis of Global Islamic Banking Utami, Rachma Bhakti; Damayanti, Cacik Rut
El-Barka Journal of Islamic Economics and Business Vol. 7 No. 1 (2024)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v7i1.8660

As the fastest-growing segment in the global financial industry, it is interesting to see the development of Islamic Banking. Corporate governance is an essential topic in the world of business development. This research uses a meta-analysis approach to test whether corporate governance influences bank performance in Islamic banking. This research is using a meta-analysis study; this research begins by looking for what corporate governance indicators are most closely related to improving the performance of Islamic banking. This research was conducted from 2010 to 2022 and collected a database of 199 studies covering 1606 businesses of 25 distinguished published papers from the Scopus index. This research was assisted by Publish or Perish, NVivo, and JASP software. This study found that the most frequently used factors as a measurement of Sharia governance mechanism are Board Independence, Board of Director Size, Frequency of Meetings, Audit Committee, and CEO Duality, while the indicators most often used as a measurement of Islamic banking performance are Islamic banking performance as measured by Return on Assets, Return on Equity and Tobin's Q. The results of meta-analysis data processing show that board independence has a significant and positive effect on the return on assets of Islamic banking. The Islamic Bank in Indonesia suggests optimizing the position of the Board of Independence in improving Islamic banking performance.

CEO Characteristics and Board Diversity that Determine the Quality of Sustainability Reports Damayanti, Cacik Rut; Nuzula, Nila Firdausi; Sulasmiati, Sri
PINISI Discretion Review Volume 9, Issue 1, September 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i1.76780

In recent decades, sustainability has become a central concern in global business, with firms increasingly expected to disclose their social and environmental accountability through sustainability reports. These reports function not only as communication tools for stakeholders but also as indicators of transparency and corporate responsibility. The quality of sustainability reporting is closely influenced by corporate governance mechanisms, particularly CEO characteristics and board diversity. This paper aims to systematically review the literature on how these governance attributes shape sustainability disclosure based on 91 relevant articles retrieved from the Scopus database using keywords such as “CEO characteristic,” “board diversity,” and “sustainability report.” Articles were screened through inclusion and exclusion criteria, followed by bibliometric analysis using VOSviewer to identify linkages among research themes. The findings reveal a significant increase in academic attention to this topic, with Indonesia contributing substantially to the global discourse. The results indicate that CEO characteristics such as age, gender, tenure, human capital (education, international exposure), and behavioral factors. Similarly, board diversity, reflected in gender representation, professional expertise, educational background, and independence, strengthens oversight and enhances report credibility. This review concludes that CEO characteristics and board diversity are critical drivers of sustainability report quality, reinforcing corporate legitimacy and stakeholder trust. Future research is recommended to explore the dynamic interaction between CEO attributes and board composition, the cross-country variations of these effects, and the role of CEO social networks as an external governance mechanism. Such studies will deepen theoretical understanding and provide practical guidance for firms and policymakers seeking to improve sustainability accountability.

PENGARUH ENVIRONMENTAL RISK TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada perusahaan-perusahaan di Indonesia, Singapura, Malaysia, Thailand, Filipina dan Vietnam) Nuzula, Nila Firdausi; Damayanti, Cacik Rut; Sulasmiyati, Sri
Profit: Jurnal Adminsitrasi Bisnis Vol. 13 No. 2 (2019): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

The purpose of this study was to find out how the influence of environmental risk on profitability and the value of companies that are publicly listed on stock exchanges in Indonesia, Malaysia, Singapore, Thailand, the Philippines and Vietnam. This study uses secondary data for all variables, namely utilizing data from Osiris Financial Database, which includes 558 companies from these six countries. The results of the study show that environmental risk is not proven to affect financial performance, both for accounting or market-based financial indicators in Indonesia, Malaysia, Singapore, Thailand and the Philippines. Environmental risk proved to significantly affect Price to Earnings Ratio in Vietnam, both in testing univariate and multivariate regression models with several control variables. However, in multivariate testing by including control variables, it is evident that environmental risk has a real impact on achieving ROA in Singapore and Thailand, on ROE in Malaysia and Vietnam, on PER in Thailand and Vietnam, and Tobin's Q on companies in Indonesia, Malaysia, and Thailand. Multivariate testing with combined data from six countries shows that environmental risk together contributes significantly to achieving ROA and PER. Control variables that contribute to the significant influence are industry type, country of origin, and size of the company.Â

CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES Nia, Nia Mardiana; Nuzula, Nila Firdausi; Damayanti, Cacik Rut
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 2 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

This study aims to analyze the implementation of governance practices and social activities in minimizing earnings management practices by strengthening conservative reporting practices in Indonesian state-owned companies. This study uses an explanatory model and uses 10 SOE companies listed on IDX 2014-2019 as a sample. Our findings reveal that the corporate governance has no significant effect on conservative financial reporting practices so that this triggers the ineffectiveness of companies in avoiding earnings management practices. Meanwhile, it was found that CSR practices had a significant effect in minimizing managers in SOE companies to act opportunistically, but did not significantly affect implementing conservative reporting practices.

Title

Found 14 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 14 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 14 Documents
Search