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All Journal Abdi Dosen : Jurnal Pengabdian Pada Masyarakat International Journal of Multidisciplinary Sciences and Arts Media Ilmiah Akuntansi Jurnal Manajemen Bisnis
Herninta, Tiwi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Whistleblowing System: Alarm Transparency And Bumn Accountability Breliastiti, Ririn; Setiawan, Temy; Herninta, Tiwi; Natalsya, Nasya Lita
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 2 (2025): International Journal of Multidisciplinary Sciences and Arts, Article April 202
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i2.5864

Abstract

Long-term business continuity is the expectation of every stakeholder. Therefore, good governance is the key to success that needs to be maintained and considered. Improving good governance requires the role of every internal and external stakeholder. Whistleblowing system (WBS) is an early alarm for system gaps and failures that cause disadvantages to the company. However, implementing WBS in Indonesia is a challenge for companies. The purpose of this study is to examine the implementation of WBS in Indonesian SOEs based on transparency and accountability in line with corporate governance including: delivery mechanism, media, number of reports, related parties, sanctions and institutional cooperation. This research is a qualitative research with a case study of 6 BUMN companies in the infrastructure sector in Indonesia in 2023. The data source used is secondary data in the form of annual reports with document study techniques and content analysis. Although WBS in Indonesia, especially infrastructure sector SOEs, has been carried out well and according to procedures and has clear regulations and laws, but protection of whistleblowers, organizational culture, the role of regulators, future prospects are still a challenge for SOEs in Indonesia today which requires special attention from companies, regulators, academics and society itself.
Employee Perceptions towards the Effectiveness of the Whistleblowing System Research Breliastiti, Ririn; Setiawan, Temy; Herninta, Tiwi; Natalsya, Nasya Lita
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6249

Abstract

Recent high-profile corporate scandals, such as Enron, Volkswagen, and Lehman Brothers, underscore the critical role of whistleblowing systems (WBS) in uncovering fraud and unethical practices. Despite their importance, challenges persist in implementation, including employee fears of retaliation and inconsistent follow-up. This study examines employee perceptions of WBS effectiveness, aiming to: (1) evaluate WBS efficacy in whistleblower protection, report handling, and sanctions; (2) analyze cultural acceptance and challenges; (3) identify factors influencing employee comfort (e.g., anonymity, trust in management); and (4) propose recommendations for improvement. Using qualitative methods, data were collected via online interviews with 36 employees (18 meeting criteria) from Indonesian companies, primarily in finance, and analyzed thematically using NVivo software. Results revealed that while WBS enhances transparency and enables faster detection of major violations (e.g., corruption), effectiveness is hampered by insufficient follow-up on minor cases, technical barriers (e.g., email server issues), and fears of social retaliation. Employee comfort hinges on robust anonymity guarantees and transparent processes, yet 61% of respondents expressed uncertainty about protection mechanisms. Corporate culture generally supported WBS but risked misuse in hierarchical or small-team environments. Recommendations include strengthening policy socialization, ensuring impartial sanctions, upgrading technical infrastructure, and enforcing strict confidentiality. The study concludes that WBS effectiveness requires organizational commitment to cultural and procedural reforms, though limitations in sample diversity and subjective data necessitate future mixed-method research across broader sectors and direct observation of WBS implementation.
PENGUNGKAPAN CORPORATE INTERNET REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BEI SERTA FAKTOR-FAKTOR YANG MEMPENGARUHINYA Herninta, Tiwi
ESENSI: Jurnal Manajemen Bisnis Vol. 25 Issue. 3 (2022)
Publisher : Institut Bisnis Nusantara

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Abstract

Penelitian ini bertujuan untuk melihat pengaruh kepemilikan institusional (KI), profitabilitas (ROA), leverage (DER) dan ukuran perusahaan (Ln Total Asset) terhadap tingkat pengungkapan corporate internet reporting yang diukur dengan internet disclosure index. Hasil penelitian ini menunjukkan bahwa variabel independen yang berpengaruh signifikan terhadap tingkat pengungkapan corporate internet reporting yang diukur dengan internet disclosure index adalah profitabilitas yang diproksikan dengan Return on Asset (ROA) dengan arah positif, leverage yang diproksikan dengan Debt to Equity Ratio (DER) dengan arah positif serta ukuran perusahaan yang diproksikan dengan Ln Total Asset dengan arah positif. Sementara variable independen yang tidak berpengaruh signifikan terhadap variable dependen adalah kepemilikan institusional.
DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK Herninta, Tiwi; Rahayu, Rini Arfiani
ESENSI: Jurnal Manajemen Bisnis Vol. 24 Issue 1 (2021)
Publisher : Institut Bisnis Nusantara

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Abstract

Penelitian ini dilakukan untuk mengetahui reaksi dan perubahan harga saham sebelum dan setelah kasus positif Covid-19 pertama diumumkan di Indonesia pada perusahaan sektor industri barang konsumsi berikut sub sektor di dalamnya atas perusahaan yang terdaftar di Bursa Efek Indonesia. Periode pengamatan dilakukan selama 6 bulan sebelum dan 6 bulan setelah peristiwa. Dalam penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dengan jumlah 52 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa terdapat perbedaan harga saham perusahaan sektor industri barang konsumsi sebelum dan setelah kasus positif Covid-19 pertama diumumkan di Indonesia. Namun jika dilihat ke sub sektornya, tidak semua harga saham di sub sektor yang ada pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia mengalami perbedaan atau perubahan setelah diumumkannya kasus positif Covid-19 di Indonesia. Sub sektor yang mengalami perbedaan atau perubahan harga saham sangat signifikan adalah sub sektor makanan dan minuman, sub sektor rokok, sub sektor kosmetik dan barang keperluan rumah tangga, dan sub sektor peralatan rumah tangga. Sedangkan sub sektor yang tidak mengalami perbedaan atau perubahan signifikan atas harga sahamnya adalah sub sektor farmasi dan sub sektor lainnya.
Determinasi Profitabilitas Perusahaan: Analisis Pengaruh Pertumbuhan Penjualan, Leverage, Dan Ukuran Perusahaan Pada Sektor Consumer Non Cyclical Napitupulu, Meris; Herninta, Tiwi
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.66

Abstract

This study aims to analyze the influence of sales growth, leverage, and firm size on corporate profitability in the Consumer Non Cyclicals sector listed on the Indonesia Stock Exchange (BEI) during the period 2019–2023. The method used was associative research with a quantitative approach. Purposive sampling was applied to select 34 companies, resulting in 170 observations. Data analysis utilized descriptive statistics and panel data regression. The result of the simultaneous test (F-test) indicates that the independent variables collectively and significantly influence profitability. However, partially, the results show that Sales Growth does not have a significant influence on Profitability (Prob. 0.6197). Conversely, Leverage has a significant negative influence on Profitability (Prob. 0.0001). Furthermore, Firm Size has a significant positive influence on Profitability (Prob. 0.0038). High leverage leads to higher interest burdens, which reduces profit. Large firms (high total assets) are often able to enhance productivity and revenue, thereby increasing profitability.
EDUCATION ON CASH PLANNING AND RECORDING FOR MSMES IN KALI TENGAH VILLAGE, TENGAH TANI SUBDISTRICT, CIREBON REGENCY Fujianti, Lailah; Kariyani, Etika; Herninta, Tiwi; Indupurnahayu, Indupurnahayu; Purwanti, Ari
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.2265

Abstract

The purpose of this service is to help solve MSME problems related to planning and recording business finances / cash. The service in Kali Tengah Village, Tengah Tani District, Cirebon Regency was carried out on Saturday, July 15, 2023. The service was carried out in the form of education to MSMEs, which was attended by 30 actors consisting of batik, processed food, trade and confectionery MSMEs. The results of the service evaluation showed an increase in knowledge in planning and recording cash before and after education.
: English Language Herianti, Eva; Marundha, Amor; Nugrahanti, Trinandari Prasetya; Tarigan, Krisnawati; Herninta, Tiwi; Veny, Veny
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2420

Abstract

Effective financial management is crucial for Micro, Small, and Medium Enterprises (MSMEs) to accurately determine business profits and losses and conduct thorough evaluations for strategic decision-making. Many MSMEs struggle with suboptimal financial management due to a limited understanding of accounting principles, financial reporting, planning, and budgeting. To address these challenges, a community service team organized an event titled “Financial Management Education for MSMEs as a Tool to Determine Business Profit and Loss.” Held on June 29, 2024, in Kadudampit Subdistrict, Sukabumi Regency, the event engaged 30 MSME participants from Gede Pangrango Village, Sukamaju Village, and Kadudampit Village. The program included field observations, obtaining necessary permits, and the event execution. Participants underwent a pre-test to assess their initial knowledge, followed by a detailed instructional phase featuring presentations, discussions, and Q&A sessions. Topics covered included fundamental accounting principles, financial reporting, cost of production, pricing strategies, and break-even analysis. The event concluded with a post-test to evaluate knowledge improvements. Results indicated a significant enhancement in participants' understanding of financial management, likely aiding their business development and growth.
Co-Authors Ari Purwanti Breliastiti, Ririn Eva Herianti Fujianti, Lailah Indupurnahayu Kariyani, Etika Marundha, Amor Napitupulu, Meris Natalsya, Nasya Lita Rahayu, Rini Arfiani Tarigan, Krisnawati Temy Setiawan, Temy Trinandari Prasetya Nugrahanti Veny, Veny