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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Magister Pendidikan IPA Imtiyaz : Jurnal Ilmu Keislaman EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Madani : Indonesian Journal of Civil Society Paulus Journal of Accounting (PJA) JURNAL ABDIMAS TRIDHARMA MANAJEMEN International Journal of Educational Administration, Management, and Leadership Journal of Applied Civil Engineering and Infrastructure Technology (JACEIT) Abdimisi Journal of Health and Dental Sciences Jurnal Akuntansi Trisakti The Es Accounting and Finance Jurnal Teknologi & Rekayasa Sipil International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah IJAR : Indonesian Journal of Action Research Perwira Journal of Community Development (PJCD) Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Jurnal Ilmiah Multidisiplin Jurnal Wicara Desa As-Syirkah: Islamic Economic & Financial Journal
Suripto
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PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN KINERJA KEUANGAN TERHADAP CORPORATE ENVIRONMENTAL DISCLOSURE SEBAGAI BENTUK TANGGUNG JAWAB SOSIAL DALAM LAPORAN TAHUNAN Pitri Yolantika; Suripto
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23782

Abstract

This study addresses the crucial issue of Corporate Environmental Disclosure (CED) in the energy sector, aiming to analyze the influence of managerial ownership, firm size, and financial performance on the transparency of environmental reporting. While previous research has explored these factors, this study offers a fresh perspective by specifically focusing on the Indonesian energy sector from 2021 to 2023—a period marked by significant environmental incidents and increasing regulatory pressures, providing a unique empirical context that has not been widely examined. Using a quantitative associative research method, secondary data from the annual reports and sustainability reports of 31 energy companies listed on the Indonesia Stock Exchange were rigorously analyzed using panel data regression. The findings reveal that managerial ownership has a negative effect on CED, indicating that higher managerial share ownership may lead to decreased environmental transparency, possibly due to agency conflicts where managers prioritize personal interests over comprehensive disclosure. Conversely, firm size and financial performance were found to have no significant effect on CED, suggesting that in this specific context, these factors do not consistently drive environmental reporting practices. In conclusion, while managerial ownership plays a role in shaping CED, firm size and financial performance do not appear to be key determinants. Future research is recommended to explore additional internal and external factors, such as corporate governance mechanisms, regulatory enforcement, and stakeholder activism, in order to provide a more holistic understanding of environmental disclosure practices in the energy industry.
Environmental Health Socialization to Create a Healthy Village in Dasan Geria Village, West Lombok Rahayu, Rachmawati Noviana; Suripto; Siti Raudhatul Kamali; Supardiono; Baiq Fadila Arlina; Natacha Amalia
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 3 (2025): Juli-September 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i3.12833

Abstract

Hygiene and sanitation are inseparable components of environmental health. Gegutu Reban Hamlet, Dasan Geria Village, is one of the areas in West Lombok facing challenges in sanitation management due to the annual increase in population due to the clearing of agricultural and plantation land for new settlements. The main problem currently being faced is low public awareness and knowledge of environmental health, which results in low active participation in managing environmental sanitation. Furthermore, standard operating procedures for hygiene and sanitation in the village do not exist and have never been established. For this reason, community service activities were carried out with the aim of increasing awareness, knowledge and the level of active participation of the community in managing environmental health in Gegutu Reban Hamlet, Dasan Griya Village, West Lombok. The activities were carried out using lecture, focused groupe discussion, demonstration, practice and ongoing mentoring methods for the target audience, which included housewives, farmer representatives and youth representatives. The monitoring results showed that participants were very enthusiastic about participating in this activity. Participants' awareness and knowledge about maintaining environmental health increased. The accuracy of participants' skills in carrying out several practiced hygiene and sanitation actions also increased. This activity also produced a draft SOP for hygiene and sanitation management that can be implemented by local residents, especially in Gegutu Reban Hamlet, Dasan Griya Village, West Lombok.
PERAN TATA KELOLA PERUSAHAAN YANG BAIK DALAM MEMODERASI TEKANAN PEMANGKU KEPENTINGAN YANG KOMPREHENSIF TERHADAP KUALITAS LAPORAN KEBERLANJUTAN Muanifah, Suciati; Holiawati; Suripto
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.420

Abstract

Sustainability reporting serves as a means to communicate a company's performance across environmental, social, and governance aspects, vital for stakeholders. This study investigates how corporate governance influences the relationship between stakeholder pressures and sustainability report quality among Indonesia Stock Exchange-listed firms from 2019 to 2021. Using quantitative methods and data analysis in Microsoft Excel and Eviews 9, the research analyzed 49 samples from 864 companies. The results suggest that stakeholder pressures collectively impact sustainability report quality. However, the effectiveness of Board of Commissioners' supervision in Good Corporate Governance (GCG) does not moderate this relationship in the Consumer-Oriented Industry, whereas it does moderate the relationship in the Environmentally Sensitive Industry. In summary, the Consumer-Oriented Industry has a limited impact on sustainability report quality, while the Environmentally Sensitive Industry has a significant impact.
THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION AND ECO EFFICIENCY ON SUSTAINABLE PERFORMANCE Eka Sari; Holiawati; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.293

Abstract

This research aims to examine the influence of green intellectual capital, green innovation and eco- efficiency on sustainability performance. This research is classified as associative quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company website. The population in this research is the Sri- Kehati Company which is registered on the IDX for the 2019 - 2023 period. The sample for this research was determined using a purposive sampling method so that 20 samples companies were obtained. The analytical method used is Panel Data Model Regression analysis. The results of this research shows that green intellectual capital, green innovation and eco- efficiency have an effect on sustainability performance, green intellectual capital has an effect on sustainability performance, green innovation has no effect on sustainability performance and eco efficiency has no effect on sustainability performance.
AUDIT QUALITY MODERATES CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE RELATIONS ON FIRM VALUE Dian Pratiti; Holiawati; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.294

Abstract

This study aims to examine the moderating effect of Audit Quality on the relationship between Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Firm Value. The research is classified as quantitative associative research. Secondary data, obtained from www.idx.co.id and the respective company websites, were used in this study. The population comprises companies in the energy sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The sample was determined using purposive sampling, resulting in 30 companies being selected. The analysis method employed is Panel Data Regression Analysis. The findings of this study indicate that CSR does not affect Firm Value, while GCG has a positive impact on Firm Value. Audit Quality can moderate and weaken the positive relationship between Corporate Social Responsibility and Firm Value and Audit Quality cannot moderate the relationship between Good Corporate Governance and Firm Value.
OPTIMIZING NON-GOVERNMENT ORGANIZATION PERFORMANCE THROUGH ACCOUNTABILITY, GOVERNANCE, AND TECHNOLOGY Jaka Mulyana; Holiawati; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.300

Abstract

This study aims to investigate the influence of accountability, governance, and the use of information technology on the performance of Non-Government Organizations (NGOs), with a case study on Save the Children Indonesia. The research employs a quantitative method with an associative approach, utilizing questionnaires as the data collection instrument. Out of 166 staff surveyed in June 2024, 106 questionnaires were returned, achieving a response rate of 63.86%. Data analysis was conducted using multiple regression to identify the relationships between the independent variables (accountability, governance, use of information technology) and the dependent variable (NGO performance). The results show that accountability has a positive and significant impact on NGO performance, while governance and information technology usage do not have a significant effect. These findings highlight the need for an evaluation of accountability systems and further research on other factors that might more significantly influence NGO performance.
THE ROLE OF ESG IN MODERATING THE RELATIONSHIP OF FINANCIAL PERFORMANCE TO MARKET REACTIONS Reni Sartika Dewi; Suripto; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.622

Abstract

This study aims to analyze the role of ESG (Environmental, Social, and Governance) in moderating the relationship between financial performance and market reactions in companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative associative approach, this research analyzes panel data from 57 companies over the 2019–2023 period (285 firm-year observations). Financial performance was measured by Earnings Per Share (EPS), market reaction by year-end closing stock price, and ESG performance using scores from the Bloomberg Terminal. Panel data regression analysis results show that financial performance (EPS) has a positive and significant effect on market reaction. However, contrary to the hypotheses, all three ESG dimensions (Environmental, Social, and Governance) did not show a significant moderating effect on this relationship. These findings indicate that investors in the Indonesian capital market still rely on traditional financial metrics as the primary drivers of investment decisions and have not yet fully integrated sustainability performance considerations into their valuation models. The study's implications highlight the need for better ESG education and increased investor awareness to encourage more sustainable investment practices in emerging markets.
The Influence of The Audit Commitee, Audit Opinion and Auditor Switching on Firm Value Syamsuri; Suripto; Purba, Sofyan Helmi
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p126-133

Abstract

This study aims to analyze the influence of independent variables, namely audit committee, audit opinion and auditor turnover on the dependent variable, namely Company Value for property and real estate sector companies in 2019-2023 listed on the Indonesia Stock Exchange (IDX) and related company websites from secondary data taken from financial reports that have been audited by a Public Accounting Firm in the form of an Independent Auditor Report, The population was taken from 85 companies, while according to the criteria it produced 15 companies with a purpose sample method with data analysis using multiple regression analysis with data management using eviews 12. The results of the study showed that simultaneously the audit committee variable, audit opinion variable and auditor turnover variable had an effect on the company value variable. for the audit committee variable did not affect the company value variable, the audit opinion variable affected the company value variable and the auditor turnover variable did not affect the company value variable.
SOSIALISASI KESEHATAN LINGKUNGAN DAN PENGOLAHAN SAMPAH ORGANIK MENJADI EKOENZIM KKN PMD UNRAM DESA GUNUNG RAJAK Darunnafis, Moh. Khazani; Lestari, Ira; Istiani, Ratna Ayu; Maulani, Yasmin; Aini, Zinnur; Syahputra, M. Aprilian; Falah, Fajrul; Al Gazali, Rifyal Ghaizi; Salma; Hartuti, Sugi; Suripto
Jurnal Wicara Vol 3 No 3 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v3i3.6794

Abstract

Gunung Rajak Village, Sakra Barat District, East Lombok Regency, has a population of 6,875 people with an area of ​​624 hectares. One of the main problems faced by this village is the low level of public awareness in managing organic waste, which causes environmental pollution and health risks. Based on the previous UNRAM KKN PMD report, this village produces around 3,322.5 kg of waste per day, with more than 60% of it being organic waste that has not been optimally managed. To overcome this problem, KKN PMD students from the University of Mataram held a socialization and training on processing organic waste into eco-enzymes, namely liquids from the fermentation of organic waste that can be used as natural cleaners and organic fertilizers. This activity took place on January 18, 2025 at SDN 01 Gunung Rajak, with the main target of 30 posyandu cadres, most of whom are housewives. The methods used included observation, Focus Group Discussion (FGD), interactive lectures, and direct practice of making eco-enzymes. From the evaluation results, 85% of participants understood the benefits of eco-enzyme, and 70% of them were committed to implementing this technique in their homes. In addition, the use of eco-enzyme is predicted to reduce at least 1,900 kg of organic waste per month, while saving household costs that were previously allocated for the purchase of chemical cleaners. The implementation of community-based waste processing is expected to be a sustainable solution for Gunung Rajak Village, creating a cleaner, healthier environment, and increasing public awareness of the importance of organic waste management.If implemented widely, this method could serve as a pilot model for other villages facing similar challenges in waste management.
Penerapan Balanced Scorecard pada Bisnis Coffe Shop dan Resto di Bogor Aprizal, Muhamad Dicky; Noviani, Witria; Halawa, Erimina; Suripto
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 1 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/tf53zv09

Abstract

This research is in the form of presenting a complete description of a study. The measurements used for the financial perspective are Return On Investment, Sales Growth, and Profits Margin; customer perspective with Customer Satisfaction; internal business perspective with Manufacturing Effectiveness Cycle and Number of Imperfect Products; as well as a growth and learning perspective with Employee Satisfaction, Employee Productivity and Employee Turnover Rate. The research results show that the financial and internal business perspective of the Coffe Shop & Resto Bogor requires improvement. Meanwhile, the customer perspective as well as the growth and learning perspective need to be maintained. So it can be concluded that the Balanced Scorecard can be applied to the management of Coffe Shop & Resto Bogor
Co-Authors A. Jupri Ade Firmansyah Afly Yessie Agus Prabowo, Agus Agus Sugandha Ahmad Jupri Ahmad Jupri AIDA MUSPIAH Aini, Zinnur Al Gazali, Rifyal Ghaizi Anggara, Catur Novi Anggraeni, Juraedah Dwi Apriliana, Dwi Aprizal, Muhamad Dicky Arben Virgota Aryanti, E Ashiddiqi, Muktadi Amri Assyifa, Baiq Tiara Wimadhia Ayudia, Rosalina Ayumi Rahma Baiq Fadila Arlina Baiq Farista Baiq Farista Bani Haniyyah Ramadhan Basia, Lumino Chairunnisa, Apriliana Chalida Alfani Charly Manurung Cindy Eka Safitri Dadan Kusnandar Danureswara, Rasendriya Rizki Darunnafis, Moh. Khazani Dayanti Deni Herdiansyah Dian Pratiti Dining Aidil Candri, Dining Aidil EKA SARI Eko , Prastyo Endang Ruhiyat Ernawati Evi Veronika Dewi Fajrul Falah Falah, Fajrul Farista, Baiq Ferdy , Rijaldi Ferry P. , Gultom Firda Sari Oktaviany Fitri Ambar , Sari Gunawan E.R Gunawan, Lalu Adi H.A. Jupri Halawa, Erimina Halwani, Muhammad Fuad Hambali, Nafik Hamzah, M. Imron Hartuti, Sugi Hilman Ahyadi Holiawati Iin Rosini Inayatullah Indrayani, Lioni Ira Lestari Ira Lestari Istiani, Ratna Ayu Jaka Mulyana Juitania Jupri Lalu Adi Gunawan Lioni Indrayani Luvito, Andi M. Aprilian Syahputra M. Iqbal Harori Maria Carolina Lopulalan Mashuri Maulani, Yasmin Muanifah, Suciati Muhammad Safar Nasir Munstasyarah, Aula Sakinah Natacha Amalia Nia Maulida Nisrina Jaesa Nofryanti Noviani, Witria Novita Sari Nur Indah Julisaniah Nurdiana, Diah Nurhasanah Nurul Hasanah Nurul Hidayati Pitri Yolantika Purba, Sofyan Helmi Putri, Nadea Rachmawati Noviana Rahayu Rahayu, Rachmawati Noviana Rahmawati Ratna Ayu Istiani Reni Sartika Dewi Ria , Puspitawati Rifyal Ghaizi Al Gazali RINA KURNIANINGSIH Rizqillah, Fahmi Rohmatul Umah Rosini, Iin Safar Nasir, Muhammad Saleh, Khalifah Salma Samosir, Refina Tasari Siti Raudhatul Kamali Siti Wulan Rokhmawati Sugi Hartuti Sugiarta, Lalu Ade Sukiman Supardiono SUROTO Syahputra, M. Aprilian SYAMSURI Syukriadinata, Agung Topan Pamungkas Usamah Mashadi USWATUN KHASANAH Virgota, Arben Wahyu Hidayat Wahyu Kurniawan WAHYUNI Widarnaka Widianti, Astrini Wiwit Irawati Wulansari, Tri Yasmin Maulani Yayat Maulidan Yunus, Aditia Dedek Yusuf Hendrawan Zinnur Aini Zuhri Andriansyah