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All Journal PRISMA Jurnal Riset Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Research in Community Services International Journal of Quantitative Research and Modeling Transekonomika : Akuntansi, Bisnis dan Keuangan Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Study & Accounting Research Rahmatan Lil’alamin Journal of Community Services (RLA) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Fleksibel: Jurnal Pengabdian Kepada Masyarakat Jurnal Digitalisasi Akuntansi IIJSE Journal of International Accounting, Taxation and Information Systems
Maryani, Neni
Universitas Jenderal Achmad Yani, Cimahi, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Mathematics Physics Social Sciences Transportation Other

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Meningkatkan jiwa enterpreneur pada karang taruna Kelurahan Sukaraja Kecamatan Cicendo Kota Bandung Jayanti, Dwi; Maryani, Neni; Romli, Romli; Rahman R.Z, Ali; Yuniar L, Anisa
Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/ruangcendekia.v2i1.563

Abstract

Terdapat permasalahan gizi di Pekon Pasir Ukir Kecamatan Pagelaran Kabupaten Pringsewu salah satunya yaitu balita stunting. Faktor penyebab terjadinya stunting yaitu kemiskinan, kurangnya asupan zat gizi makro dan mikro dalam jangan panjang, pengetahuan ibu, dan pendidikan ibu. Tujuan dari program ini yaitu untuk menurunkan prevalensi permasalah balita stunting melalui program-program yang akan dijalankan yang terdiri dari lima kegitan. Kegiatan MMD (Musyawarah Mufakat Desa) menggunakan metode Group discussion, edukasi gizi menggunakan metode diskusi, ceramah dan tanya jawab, konseling gizi menggunakan metode penyuluhan dua arah, demo masak dengan metode pendekatan, pelatihan kader dengan metode ceramah, praktik dan tanya jawab. Setelah dilakukan program ini terdapat perubahan pola perilaku ibu balita dan pengatahuan ibu balita meningkat.
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Financial Performance in the Consumer Cyclical Sector (Listed on the Indonesia Stock Exchange for Period 2020-2023) Puspitasari, Arum Diah; Maryani, Neni
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5335

Abstract

This research primarily investigates how the disclosure of environmental, social, and governance (ESG) aspects influences the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2023. This research employs a quantitative approach, utilizing secondary data obtained from the official website of the IDX, specifically from the cyclical consumer sector. A purposive sampling method was used to select 16 cyclical consumer companies out of 164 listed on the IDX over four years, resulting in a dataset of 64 observations. Data analysis techniques, including classical assumption tests, multiple linear regression, t-tests, and F-tests, were performed using SPSS Version 29. The findings indicate that, partially, environmental disclosure significantly affects financial performance, whereas social and governance disclosures do not. Simultaneously, the combined disclosures of environmental, social, and governance aspects do not significantly influence financial performance.
Supervision of Structured Waste Management System Based on Separate Collection Scheme as Strategy for Economic Empowerment of The Community of Melong Village, Cimahi City Dzaky CP, Vicky; Hartikayanti, Heni Nurani; Maryani, Neni; Rahmah, Nunung Aini; Sastradipraja, Usman; Larasati, Anissa Yuniar; Purwanto; Binekas, Bani; Hartika, Wiwi
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1102

Abstract

The increasing volume of waste in Cimahi City has become an environmental and socio-economic challenge that demands sustainable and community-based management. This community service project aims to strengthen environmental awareness and economic empowerment through the implementation of a Structured Waste Management Monitoring System based on the Separate Collection Scheme (SKP) and the 4R principles (Replace, Reduce, Reuse, Recycle) in RW 07, Melong Village. The program uses a participatory approach that combines field surveys, workshops, and mentoring involving local residents, academics, and government representatives. Activities began with a situation analysis and coordination with the Melong Village Government, followed by educational sessions and practical demonstrations on waste sorting, recycling, and monitoring practices. Pre-test and post-test assessments showed a significant increase in residents' understanding of waste classification, monitoring mechanisms, and sustainable waste management practices. The implementation of the SKP model successfully drove behavioral change, fostered collective responsibility, and reduced dependence on municipal waste services. Furthermore, this initiative generated socio-economic benefits by motivating residents to develop recycling-based entrepreneurship such as waste banks, composting, and creative recycled products. The research findings demonstrate that integrated environmental education and participatory monitoring can effectively drive community transformation toward sustainability. Collaboration between academics, local government, and the community has resulted in a replicable model for structured, community-based waste management that contributes to environmental protection and economic resilience. In conclusion, this program not only addresses the local waste crisis but also lays the foundation for a circular economy framework at the village level, supporting Cimahi City's vision for a clean, resilient, and sustainable urban ecosystem. Keywords: Community empowerment, separate collection scheme, waste management, circular economy, Cimahi City
The Influence of Profitability on Firm Value with ESG Disclosure as a Moderating Variable Ardhea Kirana Putri Riwanda; Neni Maryani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9012

Abstract

This study investigates how a company’s profitability influences its firm value, while considering Environmental, Social, and Governance (ESG) disclosure as a moderating factor. Previous studies show inconsistent results regarding the profitability–firm value relationship, and limited research has explored the moderating role of ESG disclosure in the Indonesian context. Therefore, this study aims to examine whether profitability affects firm value and whether ESG disclosure strengthens this relationship. The research focuses on firms listed on the Indonesia Stock Exchange (IDX) during 2018–2024. Using a quantitative causal design, secondary data were collected from annual and sustainability reports of 273 data and analyzed using Moderated Regression Analysis (MRA). The findings indicate that higher profitability significantly enhances firm value, suggesting that financially strong firms are more attractive to investors. Moreover, ESG disclosure strengthens this relationship, implying that transparent and responsible sustainability reporting increases investor confidence and market valuation. These results support signaling theory, which posits that profitability and ESG disclosure act as credible signals of firm quality to the market. Overall, the study highlights the strategic importance of integrating financial and sustainability performance to create long-term corporate value.
PENGARUH KUALITAS PELAYANAN DAN SANKSI ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK MADYA BANDUNG SATU Muhtarudin, Muhtarudin; Amelia, Cindy; Rudiana, Rudiana; Herawati, Tuti; Maryani, Neni
Jurnal Digitalisasi Akuntansi Vol 3 No 2 (2025): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tingkat kepatuhan wajib pajak akan sangat menentukan besaran penerimaan pajak. Sehingga dibutuhkan pemberian pelayanan yang baik dan diberikan sanksi pajak bagi wajib pajak yang melanggar. Tujuan dari penelitian ini adalah untuk mengetahui seberapa kuat pengaruh yang dihasilkan dari kualitas pelayanan, dan sanksi administrasi yang sudah diberikan untuk meningkatkan kepatuhan wajib pajak badan yang terdaftar di KPP Madya Bandung Satu. Dalam penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal komparatif. Penelitian ini menggunakan variabel bebas (X) yaitu Kualitas Pelayanan (X1), Sanksi Administrasi Pajak (X2) dan variabel dependen (Y) yaitu Kepatuhan Wajib Pajak Badan. Jenis data dari penelitian ini adalah sekunder dengan melakukan pengumpulan data secara survey, observasi, wawancara, dan studi dokumentasi. Serta menggunakan teknis analisis regresi linier sederhana, dan pengujian hipotesis (koefisien determinasi & korelasi, uji F, uji T) menggunakan software SPSS 26. Hasil penelitian ini menunjukan bahwa Kualitas Pelayanan dan Sanksi Administrasi Pajak secara simultan berpengaruh dengan RSquare 1.000. Sehingga secara parsial kedua variabel independen memiliki hubungan sangat erat terhadap Kepatuhan Wajib Pajak Badan yang dimana standar koefisien (thitung) = 7,320 + 7,894 lebih besar dari distribusi nilai yang sudah ditentukan (ttabel) = 3,182
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Market Value With Company Financial Performance As A Mediatıng Variable (Case Study of Banking Sector Companies Listed on The Indonesia Stock Exchange for the Period 2019-2023) Khotimah, Siti; Maryani, Neni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.126

Abstract

The increase in awareness of environmental, social, and governance (ESG) factors is prompting companies to incorporate ESG principles into their business practices, especially in the banking industry, which plays a crucial role in the financial system. This research seeks to explore how ESG disclosure affects a company's market worth, with financial performance acting as a key mediator. The inspiration for this study arises from contradictory results regarding the relationship between ESG and market value in the Indonesian banking sector. In this research, a quantitative method was employed to examine data from the annual and sustainability reports of banking institutions listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The researchers carefully selected their sample using a specific technique and ended up with 44 data points to analyse after removing any outliers. They utilised the Global Reporting Initiative (GRI) guidelines to evaluate ESG disclosure, Tobin's Q to estimate market value, and Return on Assets (ROA) to measure financial performance. The study included the use of simple linear regression and the Sobel test for mediation analysis. The results of their study indicated that ESG disclosure has a significant, positive effect on both market value and financial performance. Moreover, financial performance was found to positively influence market value and act as a mediator in the link between ESG disclosure and market value. These findings suggest that effective ESG disclosure can boost investor confidence by improving financial performance, ultimately leading to a positive impact on the company's market value.
Analisis Implementasi Sistem Informasi Pemerintah Daerah di Lingkungan Pemerintah Kota Bandung Madany, Annisa Lantang; Maryani, Neni
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.887

Abstract

The aim of this research is to understand and analyze the Implementation of the Regional Government Information System (SIPD) in Regional Apparatus of Bandung City Government, as well as the challenges and solutions for implementing SIPD in Regional Apparatus of Bandung City Government. This is a qualitative research study. The research method used in this study is descriptive research. The data validation technique used is triangulation because the data collection in this research was conducted through three (3) methods: interviews, documentation, and observation. SIPD in Bandung City has been functioning fairly well in supporting regional planning, budgeting, and financial reporting, although it still faces several challenges. From the user aspect, the system has involved relevant officials who have competencies according to their duties. However, the lack of official technical guidelines has led to non-uniform understanding of SIPD usage procedures. Data management has been systematic, but there are still information gaps in Musrenbang proposals, which hinder validation and planning. From the software perspective, the web-based SIPD provides administrative ease, but often experiences technical issues, such as login failures and document printing problems, with slow central response. Supporting infrastructure is adequate, but central server capacity often faces constraints, especially during high access periods. Additionally, internal control is not yet optimal because the Inspectorate still relies on physical documents, making real-time supervision suboptimal. To address these challenges, more comprehensive technical guidelines, improved data quality, software optimization, strengthened server infrastructure, and enhanced role of the Inspectorate in system supervision are needed.
The Influence of Environmental Social Governance (ESG) Disclosure, Capital Structure, and Financial Performance on Firm Value (A Study on LQ45 Index Companies Listed on the Indonesia Stock Exchange (IDX) in 2020–2023) Rahayu, Rina; Maryani, Neni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.123

Abstract

The primary objective of this research is to investigate the correlation between ESG disclosure, capital structure, and financial performance on a company's value. Employing quantitative methods, the study adopts a causal approach. Instead of random sampling, a purposive sampling method is used to select 21 companies from the LQ45 index on the Indonesia Stock Exchange between 2020 to 2023, resulting in 84 data points. The findings suggest that ESG disclosure does not significantly impact firm value, while capital structure has a detrimental effect. Additionally, the study indicates that financial performance does not have an influence on firm value. The implications of this research offer valuable insights for companies seeking to enhance their ESG disclosure practices and can serve as a beneficial resource for decision-making processes for investors and management.
SDGs and Sustainability Reporting: Their Effect on Financial Performance of Energy Firms in Indonesia Yazid, Ahmad Haidar; Maryani, Neni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.124

Abstract

The growing global emphasis on sustainability has urged companies, particularly in the energy sector, to adopt sustainable practices and disclose non-financial information such as Sustainable Development Goals (SDGs) and Sustainability Reporting. However, previous studies show inconsistent findings regarding the impact of such disclosures on financial performance, indicating a research gap especially within the Indonesian energy sector, which is central to the transition toward a low-carbon economy. This research examines how SDGs and Sustainability Reporting disclosure affect the financial performance of energy sector companies on the Indonesia Stock Exchange (IDX) from 2019–2023. SDGs are evaluated through the SDGs Index utilizing the 17 global objectives, whereas Sustainability Reporting disclosure is measured via the Sustainability Reporting Disclosure Index (SRDI) based on GRI standards. Financial performance is represented by the Return on Assets (ROA) ratio. The study applies quantitative methodology with descriptive and verificative approaches, utilizing multiple linear regression analysis, classical assumption testing, and individual (t-test) as well as combined (F-test) hypothesis testing. Findings reveal that SDGs show no significant individual impact on financial performance, whereas Sustainability Reporting disclosure demonstrates a significant effect. Simultaneously, both variables affect financial performance. These findings suggest that enhanced sustainability disclosure can improve transparency and stakeholder trust, which may contribute positively to financial performance.
The Influence of Environmental, Social, Governance (ESG) and Company Size on Stock Returns (Case Study of Mining Sector Companies Listed on the IDX 2016-2023 Period) Karnaen, Dilfah Fadiah Dzul; Maryani, Neni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.125

Abstract

The variability in stock performance within the Indonesian mining industry provides a stimulus to investigate the determining factors, such as the disclosure of Environmental, Social, and Governance (ESG) information and the size of the company. The main aim of this study is to evaluate the influence of ESG factors and company size on the performance of stocks. The research adopts a quantitative approach with a focus on description. Information is collected from the annual and sustainability reports of specific companies. Purposive sampling method was employed to choose 7 companies in the mining industry that are listed on the Indonesia Stock Exchange from 2016 to 2023, resulting in a total of 52 data points. The outcomes of the regression analysis revealed that individual ESG factors and the size of the company did not have a significant impact on stock returns. Moreover, when taken into account collectively, ESG factors and company size also did not show any significant influence on stock returns. This investigation suggests that investors in the mining sector do not give much importance to these aspects while making investment choices.
Co-Authors Ali Rahman R.Z Anisa Yuniar L Ardhea Kirana Putri Riwanda AYU LESTARI Binekas, Bani Cindy Amelia, Cindy Dwi Jayanti Dwi Jayanti Dzaky CP, Vicky Dzaky, Vicky Eka Intan Kumala Putri Hartika, Wiwi Heni Nurani Hartikayanti Herdiman, Indri Juddy Prabowo Karnaen, Dilfah Fadiah Dzul Larasati, Anissa Yuniar Lestari, Dwi Indah Madany, Annisa Lantang Marlina Muhtarudin Muhtarudin Natita, Rendi Kusuma Nurismadanti, Ilfa Febrina Purwanto Puspitasari, Arum Diah Rahmah, Nunung Aini Rahman R.Z, Ali Rendi Kusuma Natita Rengganis, Pusparini Rina Rahayu, Rina Romli Romli Romli Romli, Romli Rudiana . Rudiana Rudiana, Rudiana Sastradipraja, Usman Siti Khotimah Tania Adialita Tuti Herawati Tuti Herawati Usman Sastradipraja Veronika Santi Paramita Yazid, Ahmad Haidar Yuniar L, Anisa