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Pengungkapan Emisi Karbon dan Nilai Perusahaan (Studi Kasus pada Perusahaan di Kawasan Asia Tenggara) Zuhrufiyah, Dafqi; Anggraeni, Dian Yuni
Jurnal Manajemen Teknologi Vol 18, No 2 (2019)
Publisher : SBM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2019.18.2.1

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan emisi karbon terhadap nilai perusahaan di negara kawasan Asia Tenggara. Penelitian ini menggunakan metoda analisis regresi data panel. Sampel penelitian ialah perusahaan yang terdaftar di bursa pada negara-negara di kawasan Asia Tenggara dan terdaftar pada Carbon Disclosure Project selama periode 2013-2015. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon berpengaruh terhadap nilai perusahaan. Hasil ini konsisten dengan teori stakeholder, legitimasi, dan sinyal. Hasil tersebut mengindikasikan bahwa informasi mengenai emisi karbon memiliki kemampuan untuk meningkatkan nilai perusahaan. Perusahaan diharapkan dapat meningkatkan inisiasi dalam mengungkapkan informasi emisi karbon dan juga sebagai bentuk usaha dalam meminimalisir ancaman pemanasan global dan menyeimbangkan pencapaian kinerja keuangan mereka.Kata kunci: Pengungkapan, emisi karbon, emisi gas rumah kaca, pengungkapan sukarela, nilai perusahaan.Abstract. This study aims to investigate the effect of carbon emission disclosure on firm value. Regression analysis with panel data is used to analyze this study. The sample consists of listed companies around Southeast Asia and listed in Carbon Disclosure Project for 2013-2015. In line with stakeholder, legitimacy and signaling theory, the result finds that carbon emission disclosure has a positive effect on firm value. It suggests that the information about carbon emission has the power to enhance firm's value. Therefore, the firms should take a more proactive disclosure to conquer global warming challenges and balance the need to achieve financial performances and prevent carbon pollution with their resources.Keywords: Disclosure, carbon emission, GHG emissions, voluntary disclosures, firm value

PENGEMBANGAN JEJARING INOVASI DAN PELAKSANAAN SURVEI PASAR PRODUK INOVATIF Rayna Kartika; Dian Yuni Anggraeni; Ares Albirru Amsal
Jurnal Hilirisasi IPTEKS Vol 4 No 2 (2021)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v3i4.477

Business development requires research and networking. Even in their infancy, business owners need these things. It is just that often Technology-Based Beginner Entrepreneurs (PPBT) do not take this seriously. This activity's long-term goal is to create market surveys and networks that provide convenience in developing the PPBT business. The specific targets of this activity are: 1) conducting a market survey for Andalas University PPBT products (minimum 5 products); 2) implementation of business matching where PPBT is met with all stakeholders, especially business people who are relevant for the development of PPBT products as well as with buyers who can become buyers for PPBT products. The method used is by conducting market surveys to potential customers and conducting business meetings that bring together PPBT and all parties who can help PPBT business. The output of this activity is a market survey and business meeting. The activities obtained were marketing innovative products such as mangosteen peel teabags, Unca tea (Gambir) teabags, sorghum flour, honey peel-off masks, and coffee body scrubs are still tricky. This is because the production of this innovative product is not carried out continuously, and the selling price is relatively high compared to similar comparison products. It can be concluded from this activity that Unand's innovation product must compete with other products if it is to be chosen by the community. One form of strategy that can be done is to reduce production costs so that the selling price of the product can also be reduced. Another form of increasing sales of innovative products is by producing break-even points so that producers will not suffer losses.

RELEVANSI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI. APAKAH PASAR MEMBERIKAN RESPON? Dian Yuni Anggraeni
TECHNOBIZ : International Journal of Business Vol 1, No 1 (2018): Oktober
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v1i1.203

Information is the result of a number of data processing. The relevance of information related to the usefulness of the information to support decision-making. One of the information in the financial statements which are popular is the information about transactions with related parties. This information is important because it can be used as a tool for management to report its best performance, which in fact is not (earnings management - opportunistic). This study sought to provide empirical evidence about the relevance of the extent of disclosure of related party transactions. Relevance proxies at the company's stock price. The results indicate that the related party transaction information which is proxied by the extent of disclosure of compensation of key management and reported presence of sales and purchases with related parties is relevant to the market Keywords: disclosure, related parties transaction, relevance.

Pemanfaatan Teknologi Informasi dalam Simulasi Perhitungan Harga Pokok Penjualan dan Keuntungan Usaha bagi Tenan dan Mitra Usaha di Provinsi Sumatera Barat Rayna Kartika; Dian Yuni Anggraeni; Annisaa’ Rahman; Denny Yohana; Verni Juita; Rita Rahayu; Amsal Djunid; Syahril Ali; Rinaldi Munaf
Warta Pengabdian Andalas Vol 27 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.27.2.126-132.2020

The community services activity in utilizing information technology is to assist and simulate tenants and partner to calculate cost of goods sold. One of the reasons is that most of MSMEs tenant and partners are not from Accounting background. The purpose of this activity was to create a comprehensive knowledge about COGS report and profit calculation based on their business sectors. In conducting business activities, both individuals and business entities, the preparation of financial statements is very crucial to get financing access. The financial statements are the principal or the end result of an accounting process that is material for information for the stakeholders. Financial statements are also an indicator of the success of a business activity. MSMEs have a vital role in the development of the economic wheels of a region, therefore, if MSMEs can define their financial conditions well, then business actors can make strategic decisions to maintain and increase the profitability of their businesses.

MUSLIM CEO AND ISLAMIC SOCIAL REPORTING DISCLOSURE: EVIDENCE FROM INDONESIA Dian Yuni Anggraeni; Rayna Kartika; Yuskar Yuskar
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Corporate social responsibility (CSR) has been attracting ever considerable attention from practice and academia, but the determinants of CSR remain unclear. The Islamic principles of vicegerency (khalifah) and brotherhood (ukhuwwah) is seen as closely connected to CSR, called Islamic Social Reporting (ISR). Thus, this study aims to examine the presence of Muslim CEO on ISR disclosure. Using regression analysis, this empirical study covers a sample of firms which are listed in the Jakarta Islamic Index (JII) for the year 2016-2018. The result reveals that Muslim CEO has a positive and significant relationship with ISR disclosure. It suggests that the attribute of board (CEO) has an importance role to enhance ISR engagement among corporation, especially a religion background of CEO as Islam emphasises the relationship between Allah and man and Allah and the environment or the nature.

The Relationship Between Gender Diversity and Quality of Greenhouse Gas Emission Disclosure in Indonesian Islamic Bank Dian Yuni Anggraeni
Journal of Islamic and South East Asian Finance and Accounting Vol. 1 No. 01 (2023)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.1.01.14-27.2023

This study aims to examine how gender diversity in Sharia Supervisory Board (SSB) affect the quality of greenhouse gas (GHG) emissions disclosure. The sample of this study consists of 64 observations (14 Islamic banks in Indonesia) during 2015-2018. The analysis of this study is using regression analysis with unbalanced panel data. It was found that gender diversity in SSB has no significant effect on quality of GHG emissions disclosure in Indonesian Islamic banks. It is probably due to the women’s representation in SSB is low. It indicates that Indonesia still faces a large gap in the percentage of women serving on boards and in leadership positions compared to men. The result is also likely to occur because SSB is still focused on its duties and responsibilities in the operational activities of Islamic banks, for example regarding the approval of new products, overseeing whether the contract is under the sharia principles, and reviewing Islamic bank financial statements.

PELATIHAN MANAJEMEN USAHA DALAM UPAYA PENGEMBANGAN USAHA BORDIR DI NAGARI SINGGALANG KABUPATEN TANAH DATAR Yessy Andriani; Dian Yuni Anggraeni; Laksmi Dewi
BULETIN ILMIAH NAGARI MEMBANGUN Vol 7 No 1 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i1.524

This activity aims to provide business management training for embroidery businesses in Nagari Singgalang, Tanah Datar. This aims to ensure that the business can be managed well so that it provides good business profits. The method used in this service activity is the lecture and training method. The lecture method is given in the form of counseling using public participative and woman participative techniques in economics. This method focuses training on female embroidery craftsmen. In training activities, business actors are given business management training which includes capital management, production management and preparation of financial reports. Partner businesses are given direct assistance in managing their business starting from creating a business organizational structure, creating Standard Operational Procedures (SOP) for business activities and creating business financial reports. The output resulting from this activity is that the partner business has an organizational structure for the partner embroidery business where each member of the company has their own duties. The training also produces Standard Operational Procedures (SOP) for every embroidery business activity starting from SOPs for ordering, production and delivery or sales. Apart from that, partner businesses also have simple business financial reports. Thus, this training has increased the ability of business partners to manage their business so that business management becomes more organized and focused. This certainly makes it easier for business managers to manage their business. As a result, businesses achieve efficiency in production. Good business management will also make it easier to develop your business in the future.

PELATIHAN MANAJEMEN USAHA DALAM UPAYA PENGEMBANGAN USAHA BORDIR DI NAGARI SINGGALANG KABUPATEN TANAH DATAR Yessy Andriani; Dian Yuni Anggraeni; Laksmi Dewi
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 1 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i1.524

This activity aims to provide business management training for embroidery businesses in Nagari Singgalang, Tanah Datar. This aims to ensure that the business can be managed well so that it provides good business profits. The method used in this service activity is the lecture and training method. The lecture method is given in the form of counseling using public participative and woman participative techniques in economics. This method focuses training on female embroidery craftsmen. In training activities, business actors are given business management training which includes capital management, production management and preparation of financial reports. Partner businesses are given direct assistance in managing their business starting from creating a business organizational structure, creating Standard Operational Procedures (SOP) for business activities and creating business financial reports. The output resulting from this activity is that the partner business has an organizational structure for the partner embroidery business where each member of the company has their own duties. The training also produces Standard Operational Procedures (SOP) for every embroidery business activity starting from SOPs for ordering, production and delivery or sales. Apart from that, partner businesses also have simple business financial reports. Thus, this training has increased the ability of business partners to manage their business so that business management becomes more organized and focused. This certainly makes it easier for business managers to manage their business. As a result, businesses achieve efficiency in production. Good business management will also make it easier to develop your business in the future.

PENGEMBANGAN JEJARING INOVASI DAN PELAKSANAAN SURVEI PASAR PRODUK INOVATIF Rayna Kartika; Dian Yuni Anggraeni; Ares Albirru Amsal
Jurnal Hilirisasi IPTEKS Vol. 4 No. 2 (2021)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v3i4.477

Business development requires research and networking. Even in their infancy, business owners need these things. It is just that often Technology-Based Beginner Entrepreneurs (PPBT) do not take this seriously. This activity's long-term goal is to create market surveys and networks that provide convenience in developing the PPBT business. The specific targets of this activity are: 1) conducting a market survey for Andalas University PPBT products (minimum 5 products); 2) implementation of business matching where PPBT is met with all stakeholders, especially business people who are relevant for the development of PPBT products as well as with buyers who can become buyers for PPBT products. The method used is by conducting market surveys to potential customers and conducting business meetings that bring together PPBT and all parties who can help PPBT business. The output of this activity is a market survey and business meeting. The activities obtained were marketing innovative products such as mangosteen peel teabags, Unca tea (Gambir) teabags, sorghum flour, honey peel-off masks, and coffee body scrubs are still tricky. This is because the production of this innovative product is not carried out continuously, and the selling price is relatively high compared to similar comparison products. It can be concluded from this activity that Unand's innovation product must compete with other products if it is to be chosen by the community. One form of strategy that can be done is to reduce production costs so that the selling price of the product can also be reduced. Another form of increasing sales of innovative products is by producing break-even points so that producers will not suffer losses.

The Governance Effect: Unpacking Operational Risk Disclosure through Board Attributes and Institutional Ownership Dian Yuni Anggraeni
Jurnal Sosial Humaniora Vol. 17 No. 1 (2026): Jurnal Sosial Humaniora
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jsh.v17i1.24236

This research aims to determine the influence of board characteristics and institutional ownership on operational risk disclosure of Indonesian Islamic Banks for 2017 – 2021. The research was conducted using the Pooled Least Square (PLS) method involving 15 Sharia Commercial Banks in Indonesia in 2017-2021. The results of this study show that the size of the board of directors has a positive effect on operational risk disclosure. In contrast, the size of the sharia supervisory board, the size of the board of commissioners, and institutional ownership do not affect operational risk disclosure. These findings have implications for policymakers and regulators of Islamic commercial banks regarding the development and implementation of the influence of board characteristics and institutional ownership that can improve operational risk disclosure. This research contributes to meeting the needs and increasing understanding of the influence of board character and institutional ownership. This can help Islamic commercial banks engage in effective compliance when carrying out operational risk disclosures.

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