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All Journal Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi PROGRESIF ELIGIBLE : Journal of Social Sciences
Hendra, Lim
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Corporate Sustainability Performance: The Role of the Gender Diversity of the Board and Enterprise Risk Management Mais, Rimi Gusliana; Hendra, Lim; Almurni, Siti; Maliki, Fanisyah
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.014

Abstract

The research objective is to investigate the impact of board gender diversity on corporate sustainability performance, with enterprise risk management (ERM) as a moderating factor within health sector companies listed on the Indonesia Stock Exchange. The study adopts a secondary quantitative research approach and utilizes panel data linear regression analysis conducted through Econometric Views (E-Views). The study population consists of health sector firms listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection method used is purposive sampling, resulting in a sample size of 10 companies for the study. Secondary data is collected through the documentation method from the Indonesia Stock Exchange and the official websites of the selected companies. The findings reveal a negative relationship between board gender diversity and corporate sustainability performance, with a negative coefficient indicating that higher gender diversity among board members correlates with lower sustainability performance. Additionally, the study demonstrates that ERM strengthens the association between gender diversity and sustainability performance. Companies proficient in ERM implementation are better positioned to leverage the positive effects of gender diversity on sustainability performance. Understanding this interplay can assist organizations in making informed decisions regarding gender diversity policies and enterprise risk management strategies.
Pelatihan Standar Akuntansi Keuangan Entitas Privat pada Guru – Guru Sekolah Menengah Kejuruan dan Dosen Akuntansi Zabidi, Imran; Mulyati, Ade; Suryono, Dwi Windu; Hendra, Lim
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 4 No 1 (2024)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v4i1.1355

Abstract

The Financial Accounting Standards Board has made changes to the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) with the Financial Accounting Standards for Private Entities (SAK EP), this change is a significant change because all statements in the SAK ETAP standard have been changed and refer to the Financial Accounting Standards (SAK) in 2012. This change was made because of the large differences between SAK ETAP and general SAK which could have a significant impact on fair value measurement and consolidation treatment if there is a private entity that is consolidated with an entity that uses general SAK. This training was attended by 10 participants from Accounting Vocational High School teachers and college lecturers in the field of accounting.
Determinants of the quality of regional government financial reports at the Regional Financial Management Agency (BPKD) of DKI Jakarta Province Mais, Rimi Gusliana; Hendra, Lim
Eligible : Journal of Social Sciences Vol. 3 No. 1 (2024): ELIGIBLE : Journal of Social Sciences
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/eligible.v3i1.121

Abstract

This research delves into the correlation between human resource competency, information technology utilization, and financial accounting system implementation on the integrity of financial statements within the Regional Financial Management Agency (BPKD) of DKI Jakarta Province. Examining the workforce of BPKD DKI Jakarta Province, the study finds that both human resource competency and the application of financial accounting systems significantly enhance the quality of financial statements. Surprisingly, information technology implementation does not yield a discernible impact on financial report quality. These findings underscore the necessity for BPKD DKI Jakarta Province to enhance its employees' technological proficiency to optimize financial statement preparation, aligning with its objectives. Ultimately, the research highlights the multifaceted nature of BPKD DKI Jakarta Province's performance evaluation.
ENHANCING THE CREDIBILITY OF SUSTAINABILITY REPORTING: CHALLENGES AND OPPORTUNITIES FOR IMPLEMENTING ASSURANCE STANDARDS Widiyati, Dian; Hendra, Lim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.767

Abstract

Sustainability reporting has become an important tool for companies to communicate their social, environmental, and governance performance to stakeholders. However, the reliability of the information in these reports is often questioned, so assurance standards such as AA1000AS and ISAE 3000 are used to increase credibility. This study explores the benefits, challenges, and opportunities of implementing assurance standards in sustainability reporting. An analysis of the literature shows that assurance standards increase transparency and build stakeholder trust. However, challenges such as high costs, technical complexity, and cultural barriers are barriers to effective implementation, especially for small and medium-sized companies. The study also highlights the gap between international standards and local regulations, as well as the need for harmonization to ensure relevance in various contexts. By combining in-depth interviews and analysis of sustainability reports, the study identifies strategies to address barriers, including improving internal capabilities and adapting to local expectations. These findings provide insights for companies to maximize the benefits of assurance in sustainability reporting, help them meet evolving regulatory demands and strengthen their reputation in the global market. The study contributes to the sustainability reporting literature by offering practical solutions to address implementation challenges.
Kebijakan Redesain Sistem Perencanaan Dan Penganggaran: Implementasi Pada Pusat Pelaporan Dan Analisis Transaksi Keuangan Mais, Rimi Gusliana; Hendra, Lim; Fathurrochman, Galih
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2018

Abstract

Government budgeting system reform policies or in Indonesia call “Redesain Sistem Perencanaan dan Penganggaran” (RSPP) is a system initiated by the Ministry of Finance and the Ministry of National Development Planning that is effective for all ministries and institutions in 2021. RSPP aims to be a real implementation of the money follow program policy and strengthen the application of performance-based budgeting. This research aims to analyse the implementation of RSPP, along with its constraints and impacts. This research used a qualitative research method using a case study approach by interviewing 4 informants. This research was conducted at one of the state institutions, namely the Indonesian Financial Transaction Reports and Analysis Center (INTRAC). Data collection is carried out in a natural setting, primary data sources, and data collection techniques are more on direct observation, and interviews. From the analysis conducted by researchers, the implementation of INTRAC budgeting in 2023, which was carried out in 2022, is in accordance with the RSPP based on the Joint Circular Letter of the Minister of Finance and the Ministry of National Development Planning. This has an impact on budget documents that are easier to understand, and more visible activities and outputs produced by INTRAC. RSPP makes it easier for leaders to carry out monitoring, evaluation and increase effectiveness and efficiency in government budgeting.
Co-Authors Almurni, Siti Fathurrochman, Galih Maliki, Fanisyah Mulyati, Ade Rimi Gusliana Mais Suryono, Dwi Windu Widiyati, Dian Zabidi, Imran