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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.
Skrining dan Edukasi Manajemen Stres Santri di Pesantren Al-Ma’soem melalui Kegiatan Sejiwa Insani, Alifia Tsabita; Sampurno, Ardina Lukita; Syahirah, Qaniah Amirah; Kamila, Maryam; Qolbizzakiyah, Fairuzah; Usman, Zarirah Anas; Habibie, Lie Herz; Muliadi, Muhammad Zayd Aghniy; Maharani, Nadya; Al-Auza'i, Khaizan Nobelo; Putri, Delima Istio Prawiradhani
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 9, No 3 (2026): Volume 9 Nomor 3 (2026)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v9i3.23796

Abstract

ABSTRAK Masa remaja merupakan periode krusial dalam perkembangan manusia yang ditandai oleh perubahan fisik, emosional, sosial, dan kognitif. Perubahan ini dapat meningkatkan kerentanan terhadap stres, terutama pada lingkungan pesantren yang memiliki tuntutan akademik dan spiritual tinggi. Kondisi ini menuntut adanya upaya promotif dan preventif dalam menjaga kesehatan mental santri. Program SEJIWA (Sehatkan Emosi dan Jiwa, Wujudkan Asa Remaja) bertujuan untuk melakukan skrining dini gejala depresi, kecemasan, dan stres, serta memberikan edukasi manajemen stres bagi santri SMA Pesantren Al-Ma’soem. Kegiatan ini menggunakan pendekatan promotif dan preventif melalui skrining menggunakan kuesioner DASS-Y dan edukasi interaktif mengenai manajemen stres. Sebanyak 68 santri kelas 10 berpartisipasi, dengan analisis deskriptif terhadap hasil DASS-Y dan perbandingan nilai pre-test serta post-test. Dari 66 responden yang dianalisis, mayoritas berada pada kategori normal dalam domain depresi (78,8%), kecemasan (78,8%), dan stres (84,8%). Namun, ditemukan pula gejala ringan hingga sedang pada sebagian santri. Nilai rata-rata pengetahuan peserta meningkat sebesar 22,33% setelah edukasi (dari 6,83 menjadi 8,36). Program SEJIWA efektif dalam meningkatkan pemahaman santri mengenai kesehatan mental dan manajemen stres, serta mampu mendeteksi dini kelompok berisiko yang memerlukan pendampingan lanjutan. Kegiatan ini diharapkan menjadi langkah awal dalam memperkuat layanan promotif dan preventif kesehatan mental di lingkungan pesantren. Kata Kunci: Remaja, Kesehatan Mental, Pesantren, Edukasi, Skrining.  ABSTRACT Adolescence is a crucial developmental stage marked by significant physical, emotional, social, and cognitive changes. These transitions increased vulnerability to stress, particularly in Islamic boarding school (pesantren) environments, where students faced intensive academic and spiritual demands. This condition highlighted the need for promotive and preventive efforts to support students’ mental health. The SEJIWA (Sehatkan Emosi dan Jiwa, Wujudkan Asa Remaja / Strengthen Emotions and Mind, Realize Youth’s Hope) program aimed to conduct early screening for symptoms of depression, anxiety, and stress, as well as to provide stress management education for high school students at Al-Ma’soem Islamic Boarding School. This community engagement activity employed a promotive-preventive approach through mental health screening using the DASS-Y questionnaire and interactive education sessions on stress management. A total of 68 tenth-grade students participated. Data were analyzed descriptively to assess DASS-Y results and compare pre-test and post-test scores. Among 66 analyzed respondents, most were classified as normal in depression (78.8%), anxiety (78.8%), and stress (84.8%) domains. However, mild to moderate symptoms were still found in some students. The average knowledge score increased by 22.33% after the educational session (from 6.83 to 8.36). SEJIWA program successfully improved students’ understanding of mental health and stress management and helped identify those in need of further support. This initiative served as an important step in enhancing promotive and preventive mental health efforts within the pesantren environment. Keywords: Adolescents, Mental Health, Islamic Boarding Schools, Education, Screening.