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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 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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Sharia Crowdfunding Securities Development Model with Analytical Network Process (ANP) Approach Muhammad Ikhsan Harahap; Nurhayati; Marliyah; Yusrizal; Ilhamy Nasution, Muhammad Lathief; Ramil Abbasov
Journal of Islamic Economic and Business Research Vol. 5 No. 2: December 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v5i2.501

Abstract

This research aims to develop a model for Islamic securities crowdfunding in Indonesia. Respondents consisted of 9 experts, including regulators, SCF operators, academics, MSMEs, and representatives of the Islamic fintech association, selected through purposive sampling. This research uses the Analytical Network Process (ANP) approach model. The results indicated that the problems encountered in the development of Islamic crowdfunding securities comprise five key aspects: literacy, public trust, management, regulatory, and technological. The level of agreement (rater agreement) is W=0.3753086, indicating 37.5% sufficient agreement in determining the problem priority issues among informants. The most prioritized Islamic crowdfunding securities development solution is the literacy solution, followed by the public trust solution, the technology solution, the management solution, and finally the regulatory solution. The informants’ agreement level is W = 0.2938272. This means that the level of agreement among informants on the priority order of Islamic SCF development solutions is 29.3%, indicating a sufficient level of agreement. Alternative strategies for developing the most prioritized Islamic crowdfunding securities include increasing literacy, building ecosystems, securing government support, improving technology, and implementing business sustainability strategies. The level of agreement (rater agreement) is W = 0.3101343, indicating that the priority order of Islamic SCF development strategies is 31% agreement, which is a sufficient level.
Analysis of the Determinants of the Agricultural and Trade Sectors on Economic Growth Rate Harahap, Bagus Hermansyah; Yusrizal; Tambunan, Khairina
MALIA: Jurnal Ekonomi Islam Vol 17 No 1
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/88h1fb61

Abstract

Purpose: This research examines the effect of the agricultural and trade sectors on regional economic growth in Deli Serdang Regency from 2015 to 2024, using Gross Regional Domestic Product (GRDP) data.Design/Methodology/Approach: A quantitative approach was applied using multiple linear regression models to analyze the relationship between the agricultural and trade sectors and regional economic growth. Data from the Deli Serdang Central Statistics Agency (BPS) were utilized, and the analysis was conducted with a focus on determining the contributions of these sectors to GRDP.Findings: The results indicate that both the agricultural and trade sectors have a significant simultaneous effect on GRDP, with an R² value of 0.892, meaning 89.2% of the variation in GRDP is explained by the contributions of both sectors. The agricultural sector showed a statistically significant positive contribution, while the trade sector, though positive, did not have a statistically significant impact.Practical Implications: The findings highlight the importance of sectoral synergy in driving inclusive and sustainable regional development. Effective strategies to integrate the agricultural and trade sectors can promote equitable economic growth.Originality/Value: This study contributes to the literature on regional economic growth by providing empirical evidence of the simultaneous contributions of the agricultural and trade sectors, underpinned by Islamic economic principles, particularly the protection of wealth, distributive justice, and the pursuit of collective welfare.
Optimalisasi Google Service dalam Digitalisasi Aktivitas Organisasi: Implementasi pada KIPAN Akbar, Muhammad Tulus; Kurnia Amri, Maryama; Yusrizal; Timor, Adri Flouren; Sholid, Rolly Gios; Alhaq, Hawari
Vox Populi: Jurnal Umum Pengabdian Kepada Masyarakat Vol 3 No 1 (2026): Vox Populi: Jurnal Umum Pengabdian Kepada Masyarakat
Publisher : PT. Meja Ilmiah Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70308/voxpopuli.v3i1.362

Abstract

Digital transformation in organizations supports the acceleration of organizational change in managing their activities. One of the platforms that facilitates this process is Google Services, which enables integrated collaboration, communication, and data management. This community service program aims to optimize the use of Google Services to support the digitalization of organizational activities at KIPAN (Kader Inti Pemuda Anti Narkoba) of Jambi Province. The method employed was a participatory-perceptual approach through training, socialization, and hands-on practice involving 11 core administrators of KIPAN. Data were collected through field observations and analyzed using descriptive qualitative techniques. The results showed that 91% of participants had a very good understanding of the material presented, 73% were able to align the material with practical application, and 36% were capable of developing tasks and innovations using Google Services. These findings indicate that the program was effective in improving participants’ digital capacity, although further mentoring is still needed to strengthen innovation aspects. Overall, this program contributes to strengthening organizational capacity through the systematic use of digital technology.
Performance Identification of Eutectic Fatty Acid-PLA Based Phase Change Material Board Installed in a Mini-Cubicle System Aidy, Nurhanifa; Lindawati; Iqbal; Mahyuddin; Muhtadin; Muhammad Faisal; Yusrizal
Jurnal Inotera Vol. 11 No. 1 (2026): January-June 2026
Publisher : LPPM Politeknik Aceh Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31572/inotera.Vol11.Iss1.2026.ID659

Abstract

Thermal comfort regulation in buildings located in hot climates, such as Indonesia, remains highly dependent on air conditioning (AC) systems, leading to substantial energy consumption. Integrating Phase Change Materials (PCM) into building envelopes offers a passive thermal management strategy to reduce cooling loads. This study investigates the thermal performance of a gypsum-based wall incorporating a eutectic fatty acid PCM (laurate–stearate) of 85:15 (wt%) modified with polylactic acid (PLA) at three PCM:PLA ratios (1:0.6, 1:0.8, and 1:1), alongside a control sample without PCM. Samples were fabricated at laboratory scale and evaluated using a mini-cubicle system under controlled charging and discharging conditions. Energy performance was assessed through temperature change rates and heat transfer (q) analysis at three measurement points (T1, T2, T3). Results demonstrate that PLA modification significantly enhances PCM performance, with the 1:0.8 ratio (bPCM) exhibiting optimal behavior. During charging, bPCM achieved the lowest temperature change rates of 4.75 °C/h at T1, 1.15 °C/h at T2, and 0.65 °C/h at T3 and the minimum heat transfer from T2 to T3 of 32.049 J. Similarly, during discharging, bPCM maintained the smallest temperature change rates of 2.2 °C/h at T1, 1.0 °C/h at T2, and 0.65 °C/h at T3 with the lowest heat transfer to the indoor zone of 32.033 J. These findings confirm that optimized PLA-modified eutectic PCM significantly improves heat absorption, latent heat storage, and thermal insulation performance compared to non-PCM and non-optimized compositions. The proposed composite wall system demonstrates strong potential for passive cooling enhancement and building energy efficiency improvement in hot-climate regions
Financial Analysis Training Enhances Students' Professional Competencies Yenny Wati; Yusrizal Yusrizal; Suyono Suyono
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 5, No 1 (2023): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v5i1.10872

Abstract

This community service activity was implemented due to a lack of understanding of financial analysis supplied by vocational high schools. This activity is designed to help students improve their critical thinking, analytical skills, and professional abilities. Methods such as instructions and practical training in financial analysis, discussion methods, and questionnaire distribution are used to ensure that this community service activity remains effective in subsequent years. This action will be carried out offline on Thursday, April 6, 2023. This activity drew 45 participants, all of whom were in grade 11 and majoring in accounting at Metta Maitreya vocational high school. According to the evaluation results, students' understanding of financial analysis increased by 71% during the training. This increase was due to students discussing material during the training process, which was more of a two-way interaction, resulting in a more interesting and quality learning experience. This financial analysis training is regarded as beneficial and has a positive impact on Metta Maitreya vocational high school students. This training is designed to excite students' enthusiasm for accounting topics, particularly financial statement analysis.
Gaining Effective Profitability with Training in Factory Overhead Cost Calculation for Printing Businesses Yenny Wati; Yusrizal Yusrizal; Mimelientesa Irman; Fadrul Fadrul; Nicholas Renaldo
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 6, No 2 (2024): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v6i2.17127

Abstract

Inadequate information and the ineffective ability to distribute factory overhead costs to determine production costs might lead to lower-than-optimal earnings. This problem is the basis for this PKM action because the business owner's intended strategy is ineffective. This PKM activity wants to assist and boost efficiency in obtaining profits for printing entrepreneurs by developing knowledge and capacity to accurately calculate the cost of production, particularly factory overhead costs, to estimate a business's profit or loss each period. The approaches used in this PKM action include empowerment, instruction, and practice. On Saturday, September 7, 2024, the owner of a printing business and three of his employees participated in PKM offline. In line with evaluation findings, instruction, and practice boosted competency by 75%. This improved ability is the outcome of mistakes being identified through offline instruction and the PKM team suggesting fixing any difficulties that exist. This PKM action can maximize the annual profit gained for the printing business's long-term viability. This PKM was held so that the printing business may develop, improve, and actively contribute more to Indonesia's economic growth.Pengetahuan yang minim dan kemampuan mengalokasikan biaya overhead pabrik yang tidak efektif dalam menentukan harga pokok produksi dapat mengakibatkan laba yang diperoleh kurang optimal. Permasalahan tersebut menjadi dasar dilakukan kegiatan PKM ini karena strategi bisnis yang direncanakan oleh pemilik usaha menjadi tidak tepat. Kegiatan PKM ini bertujuan untuk membantu dan meningkatkan efisiensi dalam pencapaian laba bagi pelaku usaha percetakan dengan meningkatkan pengetahuan dan kemampuan dalam menentukan biaya produksi khususnya biaya overhead pabrik secara akurat untuk mengetahui besarnya laba maupun rugi suatu bisnis setiap periodenya. Metode dalam kegiatan PKM ini adalah pemberdayaan, pelatihan, dan praktik. Pelaku usaha percetakan dan tiga orang pegawainya mengikuti PKM secara luring pada Sabtu, 7 September 2024. Bersumber pada data evaluasi, setelah latihan dan praktik, kemahiran berkembang sebesar 75%. Kemahiran yang meningkat tersebut disebabkan kekeliruan bisa diketahui dalam pelatihan secara luring dan tim PKM menyampaikan rekomendasi untuk membenahi kekeliruan yang terjadi. Kegiatan PKM ini bisa mengoptimalkan pendapatan laba yang diperoleh setiap tahun berjalan untuk kelangsungan usaha percetakan. PKM ini diadakan agar usaha percetakan dapat berkembang, meningkat, dan berperan aktif dalam pertumbuhan perekonomian Indonesia.
Creating a Financially Healthy Motorcycle Workshop with Structured Accounting Yenny Wati; Yusrizal Yusrizal; Helly Aroza Siregar; Yusnita Octafilia; Bord Nandre Aprila
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 7, No 1 (2025): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v7i1.19261

Abstract

Micro, Small, and Medium Enterprises (MSMEs) that repair motorcycles in Pekanbaru confront financial management issues, particularly in providing accurate and meaningful financial reports. A lack of awareness of basic accounting principles and regular financial recording procedures makes it difficult to measure the financial performance of a business. This community service project seeks to help motorcycle repair MSMEs develop their understanding and skills in creating financial reports in compliance with accounting standards. PKM activities for motorcycle repair shop MSMEs in Pekanbaru, involving the owner or manager and three staff, will occur on-site on Wednesday, March 5, 2025, using lecture, practice, and discussion approaches. Pre- and post-tests are used to examine participants' enhanced understanding, and satisfaction surveys are used to assess activity effectiveness. Following this training session, participants' knowledge of financial report preparation was enhanced by 75%. Participants' skills improve through a learning approach that blends theoretical underpinnings from lectures, practical application of exercises, and collaborative problem-solving through discussion. This PKM activity can help to increase the economic value of motorcycle repair MSMEs by improving financial management and making more informed decisions. This activity also helps to grow and support MSMEs, which are an essential part of the economy. Usaha Mikro, Kecil, dan Menengah (UMKM) bengkel motor di Pekanbaru menghadapi tantangan dalam pengelolaan keuangan, terutama dalam penyusunan laporan keuangan yang akurat dan relevan. Kurangnya pemahaman tentang prinsip-prinsip akuntansi dasar dan metode pencatatan keuangan yang sistematis menyebabkan kesulitan dalam mengukur kinerja keuangan usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan UMKM bengkel motor dalam menyusun laporan keuangan yang sesuai dengan standar akuntansi. Kegiatan PKM yang ditujukan untuk UMKM bengkel motor di Pekanbaru, yang melibatkan pemilik atau pengelola dan tiga orang karyawan, akan dilaksanakan secara tatap muka pada Rabu, 5 Maret 2025 dengan metode ceramah, praktik, dan diskusi. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman peserta, serta survei kepuasan untuk menilai efektivitas kegiatan. Pemahaman peserta mengenai penyusunan laporan keuangan meningkat sebesar 75% setelah mengikuti kegiatan ini. Keterampilan peserta berkembang melalui pendekatan pembelajaran yang menggabungkan dasar teori dari ceramah, aplikasi praktis dari latihan, dan kolaborasi untuk mengatasi tantangan melalui diskusi. Kegiatan PKM ini dapat berkontribusi pada peningkatan nilai ekonomis UMKM bengkel motor melalui pengelolaan keuangan yang lebih baik dan pengambilan keputusan yang lebih tepat. Kegiatan ini juga berkontribusi pada pertumbuhan dan keberlanjutan UMKM, yang merupakan salah satu pilar penting perekonomian.
Strengthening Business Competitiveness Through Training and Assistance with Cost of Goods Manufactured Calculations Yenny Wati; Yusrizal Yusrizal; Anton Anton
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 5, No 2 (2023): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v5i2.12743

Abstract

This service activity was generated by a problem that one of the bread MSME (Micro, Small, and Medium Enterprises) participants was having with the allocation of costs that were not itemized, impacting the bread MSME's income growth. The goal of the training is to improve bread MSMEs' understanding and financial planning abilities in efficiently calculating the cost of goods manufactured, hence affecting the determination of competitive product selling prices. Training, practice, mentoring, and empowerment are the methods or approaches employed. Offline activities were carried out on Monday, September 4, 2023, and were attended by bread MSME owners and their seven employees. According to the evaluation statistics, the level of knowledge increased by 71% after training and mentoring. This increase can be attributed to the fact that faults can be discovered directly through training and mentoring, and the service team can offer suggestions or alternative opinions to correct these errors. This activity has the potential to improve income and boost the MSME bread sector. This activity is intended to help MSME bread grow and contribute more to the economy.Aktivitas pengabdian ini dilatarbelakangi oleh adanya isu salah satu pelaku UMKM (Usaha Mikro, Kecil dan Menengah) roti terkait alokasi biaya yang tidak terperinci sehingga mempengaruhi pertumbuhan pendapatan UMKM roti tersebut. Aktivitas ini bertujuan untuk menambah wawasan dan keahlian perencanaan keuangan pelaku UMKM roti dalam menetapkan harga pokok produksi secara efisien, sehingga berdampak pada penentuan harga jual produk yang kompetitif. Pelatihan, praktik, pendampingan, dan pemberdayaan merupakan metode atau pendekatan yang diterapkan. Pelaksanaan kegiatan secara luring pada Senin, 4 September 2023 yang diikuti oleh pelaku UMKM roti beserta tujuh orang karyawannya. Hasil evaluasi memperlihatkan tingkat pemahaman meningkat sebesar 71% pada saat pelatihan dan pendampingan. Peningkatan ini terjadi karena kesalahan dapat ditemukan secara langsung melalui pelatihan dan pendampingan, dan tim pengabdi dapat memberikan saran atau pendapat alternatif untuk memperbaiki kesalahan tersebut. Kegiatan ini akan mampu meningkatkan pendapatan dan mendongkrak sektor UMKM roti. Kegiatan ini dirancang agar UMKM roti dapat berkembang dan berkontribusi lebih besar terhadap perekonomian.
Training on Applying SAK EMKM-Based Accounting to Optimise Profits in Broiler Chicken Businesses Yenny Wati; Yusrizal Yusrizal; Okalesa Okalesa
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 6, No 1 (2024): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v6i1.14898

Abstract

Tingkat pendidikan yang rendah memperlihatkan kurangnya pengetahuan akuntansi dan ketidakmampuan menghasilkan laporan keuangan yang sejalan dengan prinsip dasar akuntansi. Hal tersebut menjadi permasalahan dalam kegiatan PKM ini karena dapat mempengaruhi usaha pada UMKM ayam potong selanjutnya. Kegiatan PKM ini bertujuan untuk membantu dan mengoptimalkan efisiensi usaha UMKM ayam potong dengan meningkatkan pengetahuan akuntansi dan kapabilitas memproyeksikan biaya-biaya di periode selanjutnya dengan efektif untuk mengoptimalkan profit usaha. Metode dalam kegiatan PKM ini adalah pemberdayaan, pelatihan, dan praktik. Pelaku UMKM ayam potong dan tiga orang pekerjanya mengikuti PKM luring pada Jumat, 1 Maret 2024. Bersumber pada data evaluasi, setelah latihan dan praktik, kemahiran berkembang sebesar 67%. Kemahiran yang meningkat tersebut disebabkan kekeliruan bisa diketahui dalam pelatihan secara luring dan tim PKM menyampaikan rekomendasi untuk membenahi kekeliruan yang terjadi. Kegiatan PKM ini bisa mengoptimalkan pengambilan keputusan yang efektif untuk pertumbuhan sektor UMKM ayam potong. PKM ini diselenggarakan supaya UMKM ayam potong bisa berkelanjutan dan memberikan andil yang lebih besar untuk perekonomian nasional.Low educational attainment is indicated by a lack of accounting knowledge and the inability to produce financial reports that follow basic accounting regulations. This is a challenge for the PKM activity since it may have long-term effects on the operations of broiler chickens MSMEs. This PKM activity aims to support and increase the efficiency of broiler chicken MSME enterprises by enhancing their understanding of accounting and equipping them with the ability to accurately anticipate costs for the forthcoming period to maximize their earnings. The strategies employed in this PKM activity are empowerment, training, and practice. The broiler chicken MSME entrepreneur and three of his staff took part in offline PKM on Friday, March 1, 2024. Evaluation results indicated that after practice and tutoring, proficiency increased by 67%. This increased proficiency is the result of problems being recognized during offline training and the PKM team making recommendations to remedy any inaccuracies that appear. This PKM activity has the potential to improve effective decision-making for the expansion of the broiler chicken MSME sector. This PKM was organized so that broiler chicken MSMEs can be sustainable and make a greater contribution to the national economy.
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.
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 Harry Patuan Panjaitan Hasibuan, Vera Yunita Hawani Helly Aroza Siregar Helwen Heri 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 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 Mimelientesa Irman Minda Agustina Moeda, Fadillah Muflihul Fadhil Muhammad Faisal Muhammad Ikhsan Harahap 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, Dewa Tri Kusuma Putra, Yunanda Eka Putri Dewi, Selvia Rahmi Syahriza 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 Silalahi, Purnama Ramadani 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 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