Garuda - Garba Rujukan Digital

ANALISIS SIKAP DAN KEPUTUSAN NASABAH DALAM PENGGUNAAN PRODUK JENIUS-PERBANKAN DIGITAL (Studi pada Forum Komunitas Jenius- Jenius Co.Create) Putri, Atalya; Kancana, Sauptika; Mulyanto, Indro Herry
Jurnal Paradigma Vol 25, No 2 (2021): July 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v25i2.5327

Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Sri Luna Murdianingrum; Zuhrohtun Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Alfistia Maradidya; Handani Maheresmi
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.

Examining Indonesia's Nickel Downstream Policy Through Securitisation Theory Nugraha, Aryanta; Madu, Ludiro; Mulyanto, Indro Herry
Jurnal Paradigma Vol 29 No 1 (2025): January 2025
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v29i1.14299

Indonesia's nickel downstream policy represents a strategic shift in its natural resource governance, characterized by its focus on adding value to raw nickel through domestic processing. We propose a securitisation/resource security framework to perspective to understand Indonesia's nickel downstream policy. Securitisation of natural resource is a process in which the government frames natural resources as an existential threat to state interests, which varies in nature and is highly dependent on certain conditions. This policy arises when natural resource problems can have an impact on economic security, regime security and/or geopolitical problems in a country. From the perspective of securitisation, the nickel downstream policy is one of the Indonesian government's responses to the perception of threats to economic security, regime/government security and security from geopolitical threats that arise both from the domestic and international levels. The research reveals that the Indonesian government has strategically employed securitization narratives to justify the measures, such as the export ban on raw nickel. These narratives highlight the critical role of nickel in driving economic growth, securing regime legitimacy, and navigating geopolitical competition in the context of the global clean energy transition. By integrating insights from securitisation theory, this study contributes to a deeper understanding of how natural resources are constructed as security issues in developing economies. It underscores the need for balancing economic and geopolitical ambitions with environmental and social considerations, offering a framework for analysing resource policies amid global energy transitions and shifting geopolitical dynamics.

PEMBERDAYAAN IRT PRODUSEN TAHU DI SUDAGARAN, KOTA YOGYAKARTA Soeprapto, Adi; Indarwanta, Didik; Sadeli, Sadeli; Mulyanto, Indro Herry; Susanta, Susanta; Rahmawati, Keny
Dharma: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2022): Mei
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/dlppm.v3i1.7120

Small, Micro and Medium Enterprises (MSMEs) face quite complex problems in business development. One of the small businesses engaged in by the Sudagaran community in Yogyakarta is the production of tofu. Entrepreneurs know problems in the fields of production, environment, capital, and also marketing. The Service Team from the Department of Business Administration, FISIP UPN Veterans Yogyakarta collaborated with the Yogyakarta City Baznas and the Yogyakarta City Government to assist and assist SMEs. Empowerment programs that have been carried out have started from the implementation of production layouts, small business financial management, simple financial records, product innovation. packaging, and online-based marketing. Small entrepreneurs feel helped by the service program so that during the Covid-19 pandemic they have alternatives in product marketing.

IMPLEMENTASI KEBIJAKAN ASEAN CUSTOMS TRANSIT SYSTEM (ACTS) DI INDONESIA Dama Yuninata; JS, I Putu Wahyu; Indro Herry Mulyanto
Jurnal Manajemen Bisnis dan Terapan Vol. 1 No. 2 (2023): MEISTER Juli 2023
Publisher : This journal is published by the Vocational School of Universitas Sebelas Maret.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/meister.v1i2.790

Perkembangan Logistik ASEAN dalam beberapa tahun kebelakang berkembang pesat. Volume aktivitas terjadi peningkatan di beberapa negara secara konsisten. berkembang. Kebijakan ASEAN yang telah disepakati oleh negara ASEAN yaitu ASEAN Customs Transit System (ACTS). Dampak kebijakan akan mempengaruhi persaingan bisnis yang ada di Indonesia. Perusahaan Indonesia harus beradaptasi dengan kebijakan internasional dalam lingkup ASEAN. Studi ini menggunakan metode deskriptif kualitatif dan alat analisa menggunakan studi literasi. Dalam studi ini menunjukkan bahwa Indonesia baik pemerintah sebagai regulator dan perusahaan logistik harus bersinergi agar arah kebijakan ACTS memiliki dampak yang positif. Namun kebijakan ACTS akan membuat tantangan baru untuk para stakeholder logistic di Indonesia.

Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Murdianingrum, Sri Luna; Zuhrohtun, Zuhrohtun; Mulyanto, Indro Herry; Susanto, Heri; Maradidya, Alfistia; Maheresmi, Handani
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.

PENDAMPINGAN TATA KELOLA BERKELANJUTAN BADAN USAHA MILIK KALURAHAN (BUMKAL) SAMBIREJO MELALUI ECO GREEN PRODUCT Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Sirait, Afni; Anake Nagari; Handani Maheresmi; Alfistia Maradidya; Nugroho, Wahyu
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 2 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i2.96

Badan Usaha Milik Kalurahan (BUMKal) Sambirejo, yang didirikan berdasarkan Peraturan Desa Nomor 5 Tahun 2016 dan direvisi dengan Peraturan Desa Nomor 3 Tahun 2019, telah berperan sebagai pilar utama dalam pengembangan ekonomi dan sosial di Kalurahan Sambirejo sejak tahun 2016. Dengan visi mewujudkan kesejahteraan masyarakat melalui berbagai sektor usaha, BUMKal telah mengoptimalkan potensi lokal dan menjalin kerjasama lintas sektor. Unit percetakan BUMKal Sambirejo, sebagai salah satu unit usaha, menghadapi sejumlah tantangan dalam pengelolaan lingkungan, desain produk, dan tata kelola keuangan. Program pengabdian masyarakat yang dilaksanakan bertujuan untuk mengatasi kendala-kendala tersebut melalui peningkatan kapasitas sumber daya manusia, adopsi teknologi ramah lingkungan, dan penerapan prinsip-prinsip tata kelola perusahaan yang baik. Melalui pendampingan diharapkan unit percetakan BUMKal Sambirejo tidak hanya mampu meningkatkan efisiensi dan produktivitas, tetapi juga memberikan kontribusi positif terhadap lingkungan dan masyarakat. Konversi limbah kertas menjadi produk yang bernilai tambah, pengembangan desain produk yang inovatif, serta peningkatan transparansi keuangan merupakan beberapa contoh upaya yang dilakukan untuk mencapai tujuan tersebut. Program pengabdian masyarakat ini diharapkan dapat memperkuat peran BUMKal Sambirejo sebagai motor penggerak pembangunan berkelanjutan di tingkat lokal. Dengan demikian, masyarakat Sambirejo dapat merasakan manfaat yang lebih nyata dari keberadaan BUMKal, baik dalam bentuk peningkatan kesejahteraan ekonomi maupun peningkatan kualitas lingkungan hidup. The Village-Owned Enterprise (BUMKal) of Sambirejo, established based on Village Regulation No. 5 of 2016 and revised by Village Regulation No. 3 of 2019, has played a pivotal role in the economic and social development of Kalurahan Sambirejo since 2016. With a vision to improve the community's welfare through various business sectors, BUMKal has optimized local potential and fostered cross-sectoral collaborations. The BUMKal Sambirejo printing unit, as one of its business units, has faced several challenges in environmental management, product design, and financial governance. The community service program implemented aims to address these challenges by enhancing human resource capacity, adopting environmentally friendly technologies, and applying good corporate governance principles. Through mentorship, it is expected that the BUMKal Sambirejo printing unit will not only be able to improve efficiency and productivity but also contribute positively to the environment and community. The conversion of paper waste into value-added products, the development of innovative product designs, and the improvement of financial transparency are some examples of efforts made to achieve this goal. This community service program is expected to strengthen the role of BUMKal Sambirejo as a driving force for sustainable development at the local level. Thus, the people of Sambirejo can feel the more tangible benefits of BUMKal's existence, both in terms of improved economic welfare and improved quality of life.

ANALISIS SIKAP DAN KEPUTUSAN NASABAH DALAM PENGGUNAAN PRODUK JENIUS-PERBANKAN DIGITAL (Studi pada Forum Komunitas Jenius- Jenius Co.Create) Putri, Atalya; Kancana, Sauptika; Mulyanto, Indro Herry
Jurnal Paradigma Vol 25 No 2 (2021): July 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v25i2.5327

This research was conducted to determine the customer's attitude in the use of Jenius-Digital Banking products and also customer decisions in the use of Jenius-Digital Banking products through Fishbein Multi attribute method. The population in this study is a member of the Jenius Community Forum - Jenius Co.Create. The determination of the sample count will be determined by a level of confidance of 90% and a margin of error of 10%. The sample determination technique used in this study is based on the Non Probabiliy Sampling method using the Accidental Sampling approach. The results showed that (1) the results of the calculation of the attitude of Jenius-Digital Banking customers with the Fishbein Multi attribute model show attitudes with positive interpretation and can be interpreted that respondents who are Jenius-Digital Banking Customers at the Jenius Community Forum - Jenius Co.Create have a positive attitude towards the attributes of Jenius-Digital Banking products; (2) The decision of Jenius-Digital Banking customer indicated by B≈BI result is positive which can be said that the customer will take the decision to continue using Jenius-Digital Banking products.

Pengaruh Profitabilitas, Leverage, Komisaris Independen, Komite Audit, dan Diversitas Gender Dewan terhadap Tax Avoidance (Studi pada Perusahaan Manufaktur Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Hidayah, Nurul; Mulyanto, Indro Herry; Indarwanta, Didik
Jurnal Paradigma Vol 27 No 2 (2023): July 2023
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v27i2.10128

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti secara empiris pengaruh dari Profitabilitas, Leverage, Komisaris Independen, Komite Audit, dan Diversitas Gender Dewan terhadap Tax Avoidance. Objek yang diamati pada penelitian ini yaitu Perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Penelitian yang dilakukan berjenis Explanatory Research dengan menggunakan data sekunder. Teknik pengambilan sampel pada penelitian ini yaitu menggunakan purposive sampling untuk memilih sampel sesuai dengan kriteria tertentu. Sampel pada penelitian ini berjumlah 43 perusahaan. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif dan regresi linier berganda. Hasil penelitian ini membuktikan bahwa Profitabilitas berpengaruh negatif terhadap Tax Avoidance, Leverage berpengaruh positif tidak signifikan terhadap Tax Avoidance, Komisaris Independen berpengaruh positif terhadap Tax Avoidance, Komite Audit berpengaruh negatif tidak signifikan terhadap Tax Avoidance, dan Diversitas Gender Dewan berpengaruh negatif tidak signifikan terhadap Tax Avoidance. Serta Profitabilitas, Leverage, Komisaris Independen, Komite Audit, dan Diversitas Gender Dewan secara simultan berpengaruh terhadap Tax Avoidance.

Title

Found 29 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 29 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 29 Documents
Search