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All Journal JURNAL AKUNIDA JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Manajemen Kesatuan Jurnal Locus Penelitian dan Pengabdian
Indrawati, Andi
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Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Mathematics Social Sciences Other

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The Financial Implications of Carbon Transparency: Examining the Mediating Role of Emission Disclosure Dewi, Catur Kumala; Aprilia, Juwita; Indrawati, Andi
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.564

Abstract

Purpose: The purpose of this research is to examine the relationship between carbon emissions disclosure as an intervening variable between corporate governance, capital expenditures, and financial performance. Method: Companies listed on the Indonesia Stock Exchange (IDX) that are involved in manufacturing are the primary focus of the study.  The research employs a purposive sampling technique to select 16 organizations, resulting in 80 data observations spanning the period from 2019 to 2023.  The correlations among variables are examined using path analysis, which is conducted with IBM SPSS Statistics 26. Findings: Gender diversity on boards has a favorable effect on a company's bottom line, according to the study's results.   The business's financial performance is negatively affected by the size of the audit committee.   Carbon emissions disclosure, on the other hand, is unaffected by factors like board size, gender diversity, or audit committee size.   Capital spending, board size, and disclosure of carbon emissions do not substantially affect the financial success of firms.   Carbon emissions disclosure also does not mediate the relationship between boards' size, gender diversity, capital spending, audit committee size, and business financial performance. Novelty/Value: This study provides insights into the limited role of carbon emissions disclosure as a mediator in corporate financial performance, highlighting the complex interactions between governance factors and sustainability reporting, especially on carbon emission disclosure.
KAJIAN SISTEM PENGENDALIAN INTERNAL, KEPUASAN KERJA, DAN BEBAN TUGAS TERHADAP TURNOVER INTENTION DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Yonathan Luhat; Titin Ruliana; Indrawati, Andi
Jurnal Akunida Vol. 11 No. 2 (2025): December
Publisher : Universitas Djuanda

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Internal, kepuasan kerja, dan beban kerja terhadap turnover intention, dengan Komitmen Organisasisebagai variabel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan menggunakan PLS (Partial Least Square) berbasis data yang diperoleh dari responden karyawan. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal dan kepuasan kerja berpengaruh positif dan signifikan terhadap Komitmen Organisasi karyawan, sedangkan beban kerja berpengaruh negatif signifikan terhadap Komitmen Organisasi. Selanjutnya, Sistem Pengendalian Internal dan kepuasan kerja berpengaruh negatif signifikan terhadap turnover intention, sedangkan beban kerja menunjukkan pengaruh positif signifikan. Komitmen Organisasiterbukti memiliki pengaruh negatif signifikan terhadap turnover intention. Selain itu, Komitmen Organisasi juga memediasi secara signifikan hubungan antara Sistem Pengendalian Internal, kepuasan kerja, dan beban kerja terhadap turnover intention. Temuan ini memperkuat pentingnya peran Komitmen Organisasi dalam mempertahankan karyawan serta perlunya pengelolaan beban kerja yang proporsional, pemberian Sistem Pengendalian Internal yang tepat, dan peningkatan kepuasan kerja dalam menekan niat keluar dari organisasi.
Pengaruh Emotional behavior dan motivasi kerja terhadap kinerja dengan Burnout sebagai mediasi (Studi Pada Frontliner di Coffeeshop Samarinda) Anwar, Muhammad Hairil; indrawati, Andi; Nurfitriani, Nurfitriani
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 1 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i1.5435

Abstract

The coffee shop industry in Indonesia has experienced rapid growth with intense competition, requiring frontliners to display positive emotional behavior in serving customers. However, high emotional demands can potentially cause burnout which may decrease employee performance. This study aims to analyze the effect of emotional behavior and work motivation on the performance of coffee shop frontliners in Samarinda City with burnout as a mediating variable. The research method uses a quantitative approach with convenience sampling technique, involving 30 coffee shop frontliner respondents in Samarinda. The research instrument consisted of a questionnaire with a 5-point Likert scale that has been tested for validity and reliability. Data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results show that emotional behavior and work motivation have no significant effect on frontliner performance or burnout. Conversely, burnout was proven to have a negative and significant effect on performance (significance 0.010), meaning that the higher the level of burnout, the lower the frontliner performance. The Sobel mediation test shows that burnout does not mediate the relationship between emotional behavior and performance or between work motivation and performance. This finding indicates that burnout acts as an independent variable that directly affects performance, not as an intervening variable. This study concludes that burnout is a key factor determining the quality of coffee shop frontliner performance, therefore coffee shop managers need to focus on burnout prevention and management strategies to maintain optimal service performance.
Reward and Punishment Mediation in the Relationship Between Employee Discipline, Communication, and Employee Commitment Budiarto, Krisna Ramadhan; Indrawati, Andi; Wongso , Rusmadi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4620

Abstract

In the context of public-sector organizations facing increasing demands for accountability and performance, understanding the mechanisms that shape employee commitment remains a critical managerial concern. This study examines the mediating roles of reward and punishment in the relationships among employee discipline, communication, and employee commitment. Using a quantitative approach with Structural Equation Modeling (SEM), data were collected from all 130 employees through total sampling. The findings indicate that employee discipline significantly influences employee commitment but has no significant effect on communication. Reward and punishment significantly improve communication, but do not enhance employee commitment. Mediation tests show that reward and punishment do not significantly mediate the relationship between discipline and employee commitment, although partial mediation occurs in the discipline–communication pathway. This study concludes that employee commitment in public-sector organizations cannot be effectively developed solely through extrinsic control mechanisms. This research contributes to public-sector HRM literature by demonstrating that structured reinforcement systems strengthen communication yet fail to build deeper psychological commitment.
Co-Authors Anwar, Muhammad Hairil Aprilia, Juwita Budiarto, Krisna Ramadhan Catur Kumala Dewi Heni Emawati Heryanto Nurfitriani Nurfitriani, Nurfitriani Titin Ruliana Wongso , Rusmadi Yonathan Luhat