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Good Corporate Governance, Stakeholders, and Sustainability Report Disclosure Syahirah, Sheila Najla; Suharman, Harry; Hasyir, Dede Abdul; Saputra, Jumadil
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30630

Indonesia currently lacks a mandatory framework for sustainability reporting, with the existing reporting requirements focusing on Corporate Social Responsibility (CSR) reports rather than comprehensive sustainability reporting. This situation has resulted in a significant gap in the disclosure of sustainability reports, as organizations often merely comply with CSR reporting obligations, neglecting broader sustainability considerations. In 2020, challenges in sustainability reporting were evident, particularly in the environmental, agrarian, and energy sectors. The Indonesian Forum for the Environment highlighted issues such as the overexploitation of energy resources for corporate profits and potential biases from the government in supporting energy and manufacturing markets, posing threats to sustainability reporting. This study investigates the influence of Good Corporate Governance (GCG) and stakeholder pressure on sustainability report disclosure. Utilizing a quantitative approach, the research focused on companies listed on the Indonesia Stock Exchange (BEI) operating in the energy, raw materials, industry, and infrastructure sectors, specifically those actively publishing sustainability reports. The data, extracted from sustainability reports available on the BEI website, underwent statistical multiple regression analysis. The findings reveal a significant positive impact of both good corporate governance and stakeholder pressure on sustainability report disclosure, accounting for 77.5%. The implications suggest that social pressure and GCG practices contribute to enhanced sustainability reporting, urging the government to establish more stringent regulations. Future research recommendations include expanding the sample size and incorporating additional variables.

Sustainability reporting quality: The effect of good corporate governance, gender diversity, and company age Amatullah, Azhura Nawwaf; Suharman, Harry; Fatmawati, Faoziah Ulfah
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.59537

This study aims to determine the effect of good corporate governance (GCG), gender diversity, and company age on sustainability reporting quality. The three independent variables used include good corporate governance, gender diversity, and company age, with sustainability reporting quality as the dependent variable. This study used a sample of 44 companies from the manufacturing, energy, and financial sectors listed on the Indonesia Stock Exchange (IDX) in 2023. This research uses quantitative methods with secondary data obtained from various sources, such as Refinitiv Datastream and ESGI Dataset, as well as sustainability reports and annual reports in 2023. Data were collected through literature studies and documentation. The results showed that good corporate governance significantly positively affects sustainability reporting quality. However, gender diversity and company age do not significantly affect sustainability reporting quality. GCG implementation is essential in improving sustainability reporting quality through transparency and accountability, resulting in a more comprehensive and quality sustainability report.

Traditional Fintech Software Supply Chain Management Design Management Accounting System Hertati, Lesi; Suharman, Harry; Umar, Haryono
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.72961

This study aims to determine the emergence of traditional online fintech financial transactions in the supply chain management accounting system of financial reporting in Indonesia. The data used is primary data from the Jakarta regional police who were victims of online loans. The results of the study prove that online loans have an impact on the lower classes. The research data were analyzed using the Structural Equation Model, the target population was 200 people, but 120 people responded. Fintech Online Loans have an impact on the Management Accounting Information System, namely financial and non-financial information through online technology software. The management accounting system has an impact on traditional financial institutions due to economic pressures. The implication of this study is that fintech breakthroughs in the financial sector have caused the fintech application business to be highly sought after by the wider community, which has an impact on the emergence of illegal fintech applications. Previous research used data from P2P countries in the ASEAN region, this study uses primary data in the form of public complaints from police officers who were victims of fintech fraud.

Driving Lean Manufacturing through Corporate Governance and Intellectual Capital: The Moderating Influence of Organizational Culture Saraswati, Rr Sri; Yadiati, Winwin; Suharman, Harry; Soemantri, Roebiandini
International Journal of Applied Management and Business Vol. 3 No. 2 (2025)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v3i2.1493

Purpose – This study examines the influence of corporate governance and intellectual capital on lean manufacturing implementation, with organizational culture as a moderating variable. Methodology/approach – A survey was conducted with 118 employees from manufacturing companies listed on the Indonesia Stock Exchange (IDX) with at least a Diploma (D3) degree and two years of experience. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings – Corporate governance and intellectual capital significantly enhance lean manufacturing practices. Organizational culture positively moderates these relationships, amplifying their effects. Novelty/value – This research integrates governance, intellectual capital, and culture as key determinants for lean success in Indonesian manufacturing firms, expanding the lean implementation literature in emerging markets.Keywords – Lean manufacturing, corporate governance, intellectual capital, organizational culture, PLS-SEM. Keywords: Corporate Governance, Intellectual Capital, Lean Manufacturing, Organizational Culture

Good Corporate Governance, Stakeholders, and Sustainability Report Disclosure Syahirah, Sheila Najla; Suharman, Harry; Hasyir, Dede Abdul; Saputra, Jumadil
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30630

Indonesia currently lacks a mandatory framework for sustainability reporting, with the existing reporting requirements focusing on Corporate Social Responsibility (CSR) reports rather than comprehensive sustainability reporting. This situation has resulted in a significant gap in the disclosure of sustainability reports, as organizations often merely comply with CSR reporting obligations, neglecting broader sustainability considerations. In 2020, challenges in sustainability reporting were evident, particularly in the environmental, agrarian, and energy sectors. The Indonesian Forum for the Environment highlighted issues such as the overexploitation of energy resources for corporate profits and potential biases from the government in supporting energy and manufacturing markets, posing threats to sustainability reporting. This study investigates the influence of Good Corporate Governance (GCG) and stakeholder pressure on sustainability report disclosure. Utilizing a quantitative approach, the research focused on companies listed on the Indonesia Stock Exchange (BEI) operating in the energy, raw materials, industry, and infrastructure sectors, specifically those actively publishing sustainability reports. The data, extracted from sustainability reports available on the BEI website, underwent statistical multiple regression analysis. The findings reveal a significant positive impact of both good corporate governance and stakeholder pressure on sustainability report disclosure, accounting for 77.5%. The implications suggest that social pressure and GCG practices contribute to enhanced sustainability reporting, urging the government to establish more stringent regulations. Future research recommendations include expanding the sample size and incorporating additional variables.

Exploring the Benefit of Introducing Accounting and Finance Knowledge for Micro and Small Entrepreneurs During the COVID-19 Pandemic Hidayah, Nurul; Nugroho, Lucky; Suharman, Harry; Ali, Anees Janee
ASEAN Journal of Community Engagement Vol. 6, No. 2
Publisher : UI Scholars Hub

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

This study aims to explore the benefit of introducing the accounting and finance knowledge for micro and small business enterprises, in particular during the time of the coronavirus disease 2019. The COVID-19 pandemic has severely affected the micro and small enterprises. A large number of industries faced the risk of lower sales, which in turn badly hit their businesses. To assist micro and small business entrepreneurs in maintaining sustainability by improving their bookkeeping skills by using digital applications, a team of lecturers from Universitas Mercu Buana, Indonesia, and Universiti Sains Malaysia, Malaysia, collaborated on socialization activities and interactions. The lecturers held virtual or online workshops for 75 micro and small business entrepreneurs, whose majority of the participants have a high school educational background. The results of this study show influential benefits experienced by the participants, who also stated that the activity and social interaction must be held regularly as a guide and to provide them with updated information. The activities also motivated them to continue working hard to sustain their business. This study demonstrates that such programs can provide support for the sustenance of micro and small businesses.

Pelatihan PKH menerapkan digital e-warung terintegrasi akuntansi digital guna mencegah praud berkelanjutan Lesi Hertati; Harry Suharman; Haryono Umar; Hahyudin Zarkasyi; Winwin Yadiati
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 4 (2025): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i4.31380

Abstrak Program Keluarga Harapan (PKH) merupakan salah satu bentuk bantuan sosial yang disalurkan pemerintah kepada masyarakat kurang mampu. Penyalurannya kini menggunakan sistem e-Warung digital untuk meningkatkan efisiensi dan transparansi. Implementasinya, masih ditemukan permasalahan berupa fraud (kecurangan), seperti manipulasi data transaksi dan penyalahgunaan dana bantuan. Hal ini diperparah dengan rendahnya pemahaman pelaku e-Warung terhadap akuntansi digital dan pencatatan transaksi yang benar. Program ini merupakan bagian dari peserta Program Keluarga Harapan (PKH) di Musi Banyuasin yang berjumlah 250 keluarga miskin yang menerima bantuan sosial nontunai berbasis digital. Kegiatan pelatihan ini bertujuan untuk meningkatkan kapasitas pengelola e-Warung dalam mengelola sistem PKH digital secara akuntabel dan mencegah praktik fraud yang berulang. Metode yang digunakan adalah pelatihan berbasis praktik, meliputi edukasi sistem e-Warung digital, pelatihan dasar akuntansi digital, simulasi pencatatan transaksi, dan diskusi kasus-kasus fraud yang pernah terjadi. Hasil dari pelatihan menunjukkan adanya peningkatan pemahaman peserta terhadap penggunaan sistem e-Warung dan pencatatan keuangan digital. Peserta mampu menerapkan prinsip transparansi, akuntabilitas, serta memahami pentingnya pengawasan terhadap transaksi bantuan sosial. Dengan demikian, pelatihan ini efektif dalam mendukung pencegahan fraud berkelanjutan serta memperkuat tata kelola bantuan sosial berbasis digital. Kata Kunci: digital akuntansi; distribusi bantuan; e.warung; UMKM; fraud. Abstract The Family Hope Program (PKH) is a form of social assistance distributed by the government to underprivileged communities. Distribution currently uses a digital e-Warung system to increase efficiency and transparency. However, during its implementation, issues such as fraud, such as manipulation of transaction data and misuse of aid funds, remain. This is exacerbated by e-Warung operators' lack of understanding of digital accounting and proper transaction recording. This program is part of the Family Hope Program (PKH) program in Musi Banyuasin, which includes 250 poor families receiving digital-based non-cash social assistance. This training activity aims to increase the capacity of e-Warung managers to manage the digital PKH system accountably and prevent recurrence of fraudulent practices. The method used is practice-based training, including education on the digital e-Warung system, basic digital accounting training, transaction recording simulations, and discussions of past fraud cases. The training results demonstrated an increased understanding of the participants' use of the e-Warung system and digital financial record-keeping. Participants were able to apply the principles of transparency and accountability, and understood the importance of monitoring social assistance transactions. Therefore, this training effectively supports ongoing fraud prevention and strengthens digital-based social assistance governance. Keywords: digital accounting; aid distribution; e.warung; UMKM; fraud.

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