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All Journal Jurnal Sosiologi Reflektif Gadjah Mada International Journal of Business Jurnal Hukum Novelty Jurnal IUS (Kajian Hukum dan Keadilan) Jurnal EMT KITA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Albacore : Jurnal Penelitian Perikanan Laut Dinamisia: Jurnal Pengabdian Kepada Masyarakat Pendas : Jurnah Ilmiah Pendidikan Dasar JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Inotera MALIA JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Teknobiz : Jurnal Ilmiah Program Studi Magister Teknik Mesin Bilancia : Jurnal Ilmiah Akuntansi Meteor STIP Marunda Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Penelitian Ekonomi Akuntansi (JENSI) PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Ecogen Journal of Management and Bussines (JOMB) Bahtera Inovasi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Islamic Economic and Business Research Al-Ihda' : Jurnal Pendidikan dan Pemikiran Ta’wiluna: Jurnal Ilmu Al-Qur’an,Tafsirdan Pemikiran Islam Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Bansi (Jurnal Bisnis Manajemen Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal Dedikasi: Jurnal Pengabdian Kepada Masyarakat English Language Teaching Methodology (ELTM) Jurnal Kreasi Rakyat Moneter : Jurnal Keuangan dan Perbankan JSE: Jurnal Sharia Economica Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Inovasi Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Malikussaleh Mengabdi Adagium: Jurnal Ilmiah Hukum INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vox Populi: Jurnal Umum Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran As-Syirkah: Islamic Economic & Financial Journal
Yusrizal
Institut Bisnis Dan Teknologi Pelita Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Social Sciences Transportation Other

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Financial Disclosure Transparency, Gender Equality, and Environmental Performance: Evidence from Energy Sector Companies Yenny Wati; Yusrizal; Suyono; Fadrul; Febdwi Suryani
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13358

Abstract

Purpose: This study investigates the effect of financial disclosure transparency on environmental performance and examines the moderating role of gender equality in energy sector companies. Method: The study employs a quantitative approach using panel data from energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Data analysis is conducted using moderated regression analysis with EViews to test the proposed hypotheses. Findings: The empirical results indicate that financial disclosure transparency has a positive and significant effect on environmental performance, suggesting that higher transparency improves corporate accountability and environmental outcomes. Gender equality also has a positive effect on environmental performance, implying that gender-diverse leadership supports stronger environmental decision-making. Furthermore, the findings confirm that gender equality significantly moderates the relationship between financial disclosure transparency and environmental performance, strengthening the positive impact of transparency. Implications: From a theoretical perspective, this study extends stakeholder and legitimacy theories by incorporating gender equality as a governance mechanism that enhances the effectiveness of transparent disclosure. Practically, the results provide insights for regulators, investors, and corporate managers to improve disclosure quality and promote gender-inclusive governance. The novelty of this study lies in its moderated framework linking financial disclosure transparency, gender equality, and environmental performance in the Indonesian energy sector.
Optimalisasi Komersialisasi Produk Industri Serai Wangi UKM Siti Hajar Pekanbaru Yusrizal Yusrizal; Yenny Desnelita; Sarli Rahman; Gustientiedina Gustientiedina; Fadrul Fadrul
Community Engagement and Emergence Journal (CEEJ) Vol. 3 No. 3 (2022): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v3i3.1076

Abstract

Minyak serai wangi merupakan salah satu komunitas UKM Siti Hajar yang berdiri sejak tahun 2020. UKM ini memproduksi minyak serai wangi mempunyai aroma terapi yang nama produknya Citronella Oil HOMEMADE by Komunitas UKM Siti Hajar. Produk serai wangi UKM Siti Hajar selama ini belum diarahkan dan dikembangkan menjadi suatu produk bernilai jual. Permasalahan yang ditemukan dari UKM Siti Hajar yaitu dalam strategi produksi kemasan yang masih belum memuaskan karena masih dikerjakan secara manual belum memanfaatkan teknologi. Dan produk juga belum didaftarkan ke badan BPOM dan belum mempunyai sertifikat halal MUI. Jumlah produk yang dihasilkan masih kurang dalam memenuhipermintaan serta belum adanya jaminan kualitas produk; dan belum memiliki branding kemasan sebagai keunikan dan ciri khas dari usaha UKM SitiHajar terhadap minyak serai wangi. Solusi yang ditawarkan kepada UKM Siti Hajar untuk menyelesaikan masalah tersebut yaitu dengan cara: 1).pendampingan cara pemilihan, pemanfaatan bahan baku dan penggunaan mesin produksi untuk proses pengisian dan packing botol minyak serai yang higienis, 2). Mendesain packaging kemasan minyak serai wangi, dan 3) pendampingan pendaftaran produk ke Badan POM dan sertifikat Halal MUI. Kegiatan dilakukan melalui sosialisasi dan pelatihan penggunaan teknologi yang digunakan serta pendampingan izin produk minyak serai wangi. Melalui kegiatan PkM ini dapat membantu UKM Siti Hajar dalam kemampuan menggunakan teknologi dan kemampuan manajemen meningkat, serta produk memiliki sertifikat bermutu. Kata Kunci: Optimalisasi Produk, Minyak Serai Wangi, Teknologi, Manjemen, UKM Siti Hajar
Financial Disclosure Transparency, Gender Equality, and Environmental Performance: Evidence from Energy Sector Companies Yenny Wati; Yusrizal; Suyono; Fadrul; Febdwi Suryani
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13358

Abstract

Purpose: This study investigates the effect of financial disclosure transparency on environmental performance and examines the moderating role of gender equality in energy sector companies. Method: The study employs a quantitative approach using panel data from energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Data analysis is conducted using moderated regression analysis with EViews to test the proposed hypotheses. Findings: The empirical results indicate that financial disclosure transparency has a positive and significant effect on environmental performance, suggesting that higher transparency improves corporate accountability and environmental outcomes. Gender equality also has a positive effect on environmental performance, implying that gender-diverse leadership supports stronger environmental decision-making. Furthermore, the findings confirm that gender equality significantly moderates the relationship between financial disclosure transparency and environmental performance, strengthening the positive impact of transparency. Implications: From a theoretical perspective, this study extends stakeholder and legitimacy theories by incorporating gender equality as a governance mechanism that enhances the effectiveness of transparent disclosure. Practically, the results provide insights for regulators, investors, and corporate managers to improve disclosure quality and promote gender-inclusive governance. The novelty of this study lies in its moderated framework linking financial disclosure transparency, gender equality, and environmental performance in the Indonesian energy sector.
Green Innovation, CSR, and Governance: Driving Sustainable Corporate Value Creation Yenny Wati; Yusrizal Yusrizal; Helly Aroza Siregar; Suhardjo Suhardjo; Nicholas Renaldo
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6743

Abstract

This research seeks to explore the impact of green innovation and green corporate social responsibility (green CSR) on corporate value, with green governance serving as a moderating variable. The study employs a quantitative methodology utilizing secondary data from companies listed on the Indonesia Stock Exchange (IDX) that were involved in the PROPER assessment from 2020 to 2024. The analysis is conducted using a moderation regression test facilitated by SPSS software. The results show that green innovation and green CSR greatly improve corporate value. Additionally, green governance has been shown to enhance the link between green innovation, green CSR, and corporate value. This indicates that the extent to which green innovation and green CSR boost corporate value is heavily influenced by the green governance practices adopted. This research reinforces stakeholder theory, legitimacy theory, and signaling theory in the context of corporate sustainability. For policymakers, these results emphasize the need for rules and rewards that enhance green governance as a key driver for effective corporate sustainability strategies. The originality of this research lies in including the green governance moderating factor in the model that links green innovation, green CSR, and corporate value, which has not been widely studied in emerging markets.
THE EFFECTS OF ACCOUNTING CONSERVATISM, EARNINGS PERSISTENCE, INCOME SMOOTHING, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON EARNINGS QUALITY Suharti Suharti; Vanesa Vanesa; Harry Patuan Panjaitan; Yusrizal Yusrizal; Yusnita Octafilia Th. A. Y. I; Yuni Friska; Roni Putra Adi
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5706

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Konservatisme Akuntansi, Persistensi Laba, Perataan Laba, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Kualitas Laba pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Penelitian ini menggunakan data sekunder, dan teknik pengambilan sampel yang digunakan adalah Purposive Sampling, menghasilkan ukuran sampel sebanyak 22 perusahaan. Metode analisis penelitian meliputi analisis deskriptif dan berbagai jenis evaluasi menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Konservatisme Akuntansi berpengaruh negatif signifikan terhadap Kualitas Laba, Persistensi Laba tidak berpengaruh terhadap Kualitas Laba, Perataan Laba berpengaruh negatif signifikan terhadap Kualitas Laba, Kepemilikan Institusional tidak berpengaruh terhadap Kualitas Laba, dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Laba. This Research Purposed to determine the effect of Accounting Conservatism, Earning Persistence, Income Smoothing, Institutional Ownership, and Company Size on Earning Quality in transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2019-2023. This study utilizes secondary data, and the sampling technique employed is Purposive Sampling, resulting in a sample size of 22 companies. The research analysis method includes descriptive analysis and various types of evaluations using the SmartPLS software. The results indicate that Accounting Conservatism has a negative significant effect on Earning Quality, Earning Persistence has no effect on Earning Quality, Income Smoothing has a negative significant effect on Earning Quality, Institutional Ownership has no effect on Earning Quality, and Company Size has no effect on Earning Quality.
Co-Authors Adiman, Raja Multi Konvokesen Aditya Prayoga Akbar, Muhammad Tulus Alhaq, Hawari Amanah, Ayu Amini, Salisa Amries Rusli Tanjung Andi Oh Andi Sucipto Andri Soemitra Andri Soemitra Angel Angel Annisa Fajriani Antania Susanto Anton Anton Anton Aqwa Naser Daulay Ariana Ariyanto Arsyad Astri Ayu Purwati Astri Ayu Purwati Astri Sri Rezeki Harahap atika Azhari Yahya Baitulah Baitullah Balkhaya, Balkhaya Bord Nandre Aprila Budi Bahreisy Burhanudin Cardiana Cipta Ramadhani Damielly Salsabilla Dhara Meutuah Danu Alpin Gustio Debi Eka Putri Desmawati Desmawati Desnelita, Yenny Dewanti, Shendy Dewi, Nurul Aulia Dia Ananda Dian Mardiati Dini Dwi Ariska Eko Gani PG Elfa Eriyani Fadrul Fadrul Fadrul Faisal Faisal Syahputra Fanny Liani Fatmawati Fatmawati Febdwi Suryani Ferdy Saputra Ferdy Saputra Fira Nafisah Firman Alfathy Fitri Maghfirah Fitriadi, Nuzuli Fry Melda Saragih Gustientiedina Hadi Iskandar Hadi, Andre Pangestu Hadli Lidya Rikayana Hafis, Ade Hakim Siregar, Lukmanul Harahap, Bagus Hermansyah Harahap, Muhammad Ikhsan Harry Patuan Panjaitan Hasibuan, Vera Yunita Hawani Helly Aroza Siregar Helwen Heri Hendri, Alfi Hisbullah, Muhammad Ali Ida Maryanti Silaban Indah Ciawi Intan Halifa Iqbal Irwanda IRWANSYAH Iskandar Muda Iskandar Muda Ismail Ismail Sangkala, Ismail Jabbar, Meuthia Aula Jamaluddin Jimmi Juneris Juneris Keatrine Khaidir, Widya KHAIRUL ANWAR Khairul Insana Kurnia Amri, Maryama Laspida Harti Latifah Annisa Lilli Eprianti LINDAWATI Luciana Fransisca Mahyuddin Malik Ibrahim Marliyah Mary Onasis Hasri Maryati Mimelientesa Irman Minda Agustina Moeda, Fadillah Muflihul Fadhil Muhammad Faisal Muhammad Lathief Ilhamy Nasution Muhammad Luthfi Hamzah Muhammad Salman Muhammad Yusuf Harahap Muhtadin Mujtaba M Momin Nata Aurellia Nelti Neti Budiwati Nicholas Renaldo Ningsih, Nur Widya Noviria Melati Kent Nur Hariyanti Nurarifah Aini Nurdini Nurhanifa Nurhanifa Nurhayati Nuribadah Nurul Jannah Nurul Yusyawiru Okalesa Okalesa Oktariani Oktariani Pangihutan Tua Manurung, Anto Sakti Pratiwi, Putri Khairani Purnama Ramadani Silalahi Purnama, Dewa Tri Kusuma Putra, Yunanda Eka Putri Dewi, Selvia Rahmi Syahriza Raja Hardiansyah Rambe, M. Faiz Azhar Ramil Abbasov Ramziati Rasyid, Laila Muhammad Refina Zulita Restu Hayati Ribkha Ribkha Robert Marlyn Roni Putra Adi Samtria Santi Arafah Sarli Rahman Sastro, Marlia Sayyid Ahmad Asshidiqi SEGATI, AHDA Sela Azkia Sendi, Muhammad Septi Solekhatun Setiono, Iwan Sholid, Rolly Gios Sinta Aulia Haikal Siregar, Nur Ainun Siregar, Tetty Handayani Siti Hajar Bahzar Sitompul, Silvia Sari Sri Hartati Simatupang Sri Ramadhani Sriutaminingsih Sudarno Sudarno Sudarno Sudrajat, Danu Sufyanto Suhardjo Suharti Sulistian, Fahmi Sumara, Andry Rivan Suriyanti, Linda Hetri SURYANI Suyono Syafnur, M Syarbaini, Ahmad Muhaisin B. Tambunan, Khairina Teddy Haryadi Tedi Hermansyah Tedi Maliyunda Tiara Sukmawati Tiarlenta T Pardosi Timor, Adri Flouren Vanesa Vanesa Wati, Yenny Widari Hikmanda Widjiantoro, Surya Tegar Wiko Antoni Yandianus Dominikus Daeli Yasih Williansari, Yash Williansari Yenny Wati Yenny Wati Yerisma Welly Yuni Friska Yusnita Octafilia Th. A. Y. I Yusnita Octafilia Theresia A Yesu Infante Zakiah Rahmi Siagian Zulkarnaen Zulkarnaen