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All Journal Assets: Jurnal Akuntansi dan Pendidikan Prosiding Konferensi Nasional PKM-CSR
Purwaningsih, Endah Supeni
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Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences

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MILITARY-CONNECTED BOARDS AND FINANCIAL DISTRESS RISK: THE MODERATING ROLE OF SUSTAINABILITY REPORT DISCLOSURE Mardiana, Fitra; Purwaningsih, Endah Supeni
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 2 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i2.19787

Abstract

ABSTRACTThis study utilizes rent-seeking and legitimacy theories to investigate the impact of military-connected boards and sustainability report disclosure on financial distress risk. This study's main subject is the non-financial public firms indexed by the Global Reporting Initiative (GRI) and listed on the Indonesia Stock Exchange (BEI) between 2017 and 2022. The findings show a strong positive correlation between the likelihood of financial distress and boards with ties to the military. Conversely, a lower risk of financial distress is significantly associated with higher disclosure in sustainability reports. Additionally, sustainability report disclosure mitigates the adverse effects of military-connected boards on financial distress risk. This study enhances existing knowledge by providing empirical evidence on how military connections and sustainability disclosures influence financial distress risk in a developing country context.ABSTRAKStudi ini menggunakan teori rent-seeking dan legitimasi untuk menyelidiki dampak dewan yang memiliki hubungan dengan militer dan pengungkapan laporan keberlanjutan terhadap risiko kesulitan keuangan. Subjek utama penelitian ini adalah perusahaan publik non-keuangan yang terindeks oleh Global Reporting Initiative (GRI) dan terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 hingga 2022. Temuan menunjukkan adanya korelasi positif yang kuat antara kemungkinan terjadinya kesulitan keuangan dan dewan direksi terhubung militer. Sebaliknya, risiko kesulitan keuangan yang lebih rendah secara signifikan dikaitkan dengan pengungkapan yang lebih tinggi dalam laporan keberlanjutan. Selain itu, pengungkapan laporan keberlanjutan memitigasi dampak buruk dewan yang memiliki hubungan dengan militer terhadap risiko kesulitan keuangan. Studi ini meningkatkan pengetahuan yang ada dengan memberikan bukti empiris tentang bagaimana hubungan militer dan pengungkapan keberlanjutan mempengaruhi risiko kesulitan keuangan dalam konteks negara berkembang.
DAMPAK COVID-19 TERHADAP PENDAPATAN MARINA BAKERY: BERADAPTASI DENGAN PERUBAHAN PREFERENSI KONSUMEN Pratiwi, Lily Indah; Pujianto, Pujianto; Purwaningsih, Endah Supeni
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 7 (2024): PKMCSR2024: Kolaborasi Hexahelix dalam Optimalisasi Potensi Pariwisata di Indonesia: A
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v7i0.2480

Abstract

The Covid-19 pandemic has significantly impacted the income of Marina Bakery, a home-based MSME in Surabaya, East Java, specializing in bread production. Despite its potential to produce various products based on customer demand, especially targeting the low-cost bread market for events and celebrations, the limitations on social gatherings caused by the pandemic have led to a decline in the bakery's income. In order to continue its business, Marina Bakery must explore new growth strategies. By diversifying its product offerings to include options that suit customer needs, such as changing individual or family portion sizes that are suitable for consumption at home, the bakery can continue to maintain its business. In addition, expanding marketing through brand image strategies and creating good financial records can help Marina Bakery's business sustainability. The implementer of the community service activity will partner with Marina Bakery in providing assistance and training related to the problems that have been carried out on June 19, 2024, July 16, 2024, and August 8, 2024. The purpose of this training and assistance is for Marina Bakery to understand the importance of business development by adapting according to customer tastes or preferences, the importance of marketing with a brand image strategy, and knowing the importance of good business financial management. It is hoped that Marina Bakery can overcome current obstacles and maintain the sustainability of its business in the affordable bread market while exploring new revenue streams.Keywords:
Co-Authors Fitra Mardiana, Fitra Pratiwi, Lily Indah Pujianto Pujianto