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Beyond Profit: How Board Gender Diversity Shapes Financial and ESG Performance in Indonesia Maharani, Nadya
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.773

Abstract

: This study examines the impact of board gender diversity, board size, and the presence of a critical mass of women on corporate boards on both financial and ESG performance in Indonesian publicly listed firms between 2020 and 2024. Using a fixed effects panel regression on a balanced dataset of 51 firms observed over five years, the analysis reveals a nuanced relationship between governance structures and firm outcomes. The results show that board gender diversity has a positive and significant effect on ESG performance, supporting the argument that female directors contribute perspectives that enhance corporate responsibility. However, the critical mass hypothesis is not supported, indicating that numerical thresholds alone are insufficient to drive change. Board size is positively and significantly associated with both ESG performance and Tobin’s Q, while neither gender diversity nor board size has a measurable impact on accounting-based indicators such as ROA and ROE. These findings challenge the universal applicability of Critical Mass Theory, suggesting that its influence may be constrained in emerging markets such as Indonesia, where cultural and institutional factors limit the effectiveness of female representation. Overall, the study contributes to the governance–performance literature by demonstrating that the benefits of board diversity are context-specific and vary across performance measures.
Development of A Web-Based Financial of A Vocational High School in Bandung Maharani, Nadya; Supriyati
International Journal of Research and Applied Technology (INJURATECH) Vol. 5 No. 1 (2025): Vol 5 No 1 (2025)
Publisher : Universitas Komputer Indonesia

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Abstract

The advancement of information technology has led educational institutions to implement digital systems, including in financial management. SMK ICB Cinta Niaga Bandung faces challenges in revenue recording, which is still done manually, leading to delays, data errors, and audit difficulties. This study aims to design a web-based accounting information system to address these issues. A descriptive qualitative method with the Waterfall model is used. Data were collected through observation, interviews, and documentation. The system was designed using flowcharts, DFDs, ERDs, and user interface design, and developed using PHP and MySQL. Testing results show improved efficiency, reduced recording errors, and structured real-time financial reports. This system is expected to improve transparency and accountability in the school’s financial management. In addition, the system provides several important features, such as multi-user access, secure login, automated financial report generation, and cloud-based data storage. These features allow different stakeholders to access accurate financial information in real-time without the risk of data duplication or loss. The system also facilitates easier monitoring of transactions and ensures that reports can be generated more quickly during audits. Furthermore, the use of digital receipts increases the credibility of financial documentation, reducing the chance of fraud or misreporting. Also included are a number of key functions provided by the system, including multi-user access and authentication (smart login), automatic generation of financial reports and cloud data storage. The features provide a means for different stakeholders to obtain real-time, relevant financial information without the risk of data duplication or loss. The system facilitates the monitoring of transactions and enables faster reporting during audits. Additionally, digital receipts provide a more reliable means of verifying financial information and minimize the risk of fraudulent or inaccurate reporting. Overall, this study contributes to improving financial management practices in vocational schools, particularly those that manage financial flows intricately. The application of information technology not only enhances accuracy and efficiency but also promotes good governance in educational institutions. Hopefully other schools will adopt comparable systems to improve financial responsibility, and perhaps even promote decision-making at different levels of management.
PENGEMBANGAN MEDIA AUDIOVISUAL BERBASIS POWTOON PADA KETERAMPILAN MENULIS TEKS EKSPLANASI KELAS V SEKOLAH DASAR Maharani, Nadya; Muhammadi; Yenti, Yesni; Adrias
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.65508

Abstract

This study aimed to develop Powtoon-based audiovisual media for writing explanatory texts in fifth-grade elementary school that is valid, practical, and effective. This research used the Research and Development (R&D) method with the ADDIE development model consisting of five stages: analysis, design, development, implementation, and evaluation. The product was tested at SDN 01 Kapau and SDN 14 Gadut. Data were collected through validation sheets from material, media, and language experts, teacher and student response questionnaires, and tests to determine the effectiveness of the media. The results showed that the material expert validation obtained a percentage of 90% in the valid category, media expert validation obtained 86.25% in the valid category, and language expert validation obtained 92.5% in the valid category. The overall validation result was 89.5% in the valid category. The practicality test based on teacher responses obtained 95% at SDN 01 Kapau and 97.5% at SDN 14 Gadut, with an overall percentage of 96.25% categorized as very practical. Student responses obtained 92.75% at SDN 01 Kapau and 91.15% at SDN 14 Gadut, with an overall percentage of 91.95% categorized as very practical. The effectiveness test at SDN 01 Kapau increased from 74% in the pre-test to 92% in the post-test, with a final result of 83% categorized as effective. At SDN 14 Gadut, the results increased from 76.15% to 93.07%, with a final result of 84.61% categorized as effective. Therefore, the developed Powtoon-based audiovisual media is valid, very practical, and effective for Indonesian language learning in fifth-grade elementary school.