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Governance, Risk, and Compliance (GRC), Dividend Policy, and Debt Policy as Accentuation of Firm Value in The Banking Financial Service Sector Siwi, Puput Ranu; Hanifah, Umi; Suhatmi, Erna Chotidjah
MALIA: Journal of Islamic Banking and Finance Vol 7, No 2 (2023): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i2.22182

Abstract : Increasingly high business competition requires companies to maintain a competitive advantage to be able to maintain the value of the company. This study aims to analyze the effect of governance, risk, and compliance (GRC), dividend policy, and debt policy on firm value in conventional banking companies listed on the IDX in 2017-2021. This research is quantitative. Data analysis techniques used descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results show that managerial ownership, credit risk, independent board of commissioners, and dividend policy do not affect firm value. Institutional ownership, liquidity risk, and debt policy affect firm value. Managerial ownership, institutional ownership, credit risk, liquidity risk, independent board of commissioners,Keywords : Governance, Risk, and Compliance (GRC), Dividend Policy, Debt Policy, Firm Value.

Analisis Yuridis Pemberian Upah di Bawah UMK Bagi Tenaga Kesehatan di Rumah Sakit Santoso, Aris Prio Agus; Suhatmi, Erna Chotidjah; Hastuti, Indra; Pamungkas, Zanuar Bayu
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 5, No 3 (2021): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v5i3.2006

Pasal 88 (1) UU No. 13/2003 tentang Ketenagakerjaan menjelaskan bahwa setiap pekerja/buruh berhak memperoleh penghasilan yang memenuhi penghidupan yang layak bagi kemanusiaan. Dalam implementasinya tenaga kesehatan di Rumah sakit masih memperoleh upah jauh dibawah upah minimum. Permasalahan dalam penelitian ini adalah bagaimana pengupahan jasa di bawah UMK ditinjau dari sudut pandang hukum, dan pertanggungjawaban Pemerintah dalam Implementasi Pasal 28D Ayat (2) UUD 1945. Metode penelitian ini menggunakan pendekatan yuridis normatif, dengan pengumpulan data dari studi pustaka. Data yang diperoleh dianalisis secara kualitatif. Berdasarkan hasil penelitian ditemukan bahwa pengupahan jasa tenaga kesehatan di bawah UMK dapat dilakukan penangguhan upah minimum, dan selisih upah yang ditangguhkan itu merupakan hutang Rumah Sakit yang tetap wajib dibayarkan. Apabila Rumah sakit tidak melakukan penangguhan upah minimum bagi tenaga kesehatan, maka hal tersebut dikategorikan tindak kejahatan. Secara legislasi Pemerintah telah melakukan pertanggungjawaban hukum kepada Tenaga Kesehatan Rumah Sakit, namun hal ini tidak dapat berjalan mulus karena faktor Rumah Sakit itu sendiri.

Sosialisasi Dan Edukasi Dalam Rangka Peningkatan Literasi Aset Tetap Bagi Pengelola BUMDesa Barokah Sejahtera Suhatmi, Erna Chotidjah; Lestari, Retna Dewi; Srirahayu, Agustina
Al Ghafur : Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 3, No 1 (2024): Juli
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/alghafur.v3i1.1960

Literasi khususnya mengenai asset tetap saat ini menjadi kunci dalam keberhasilan suatu usaha yang dijalani. Hal ini berlaku juga bagi pengelola BumDesa yang merupakan kelompok usaha di pedesaan. Salah satu BumDesa yang masih aktif di Sukoharjo adalah BumDesa Barokah Sejahtera. Aset yang dimiliki oleh BumDesa Barokah Sejahtera terdiri dari berbagai macam namun aset tetap terdiri dari lokasi usaha, berupa Gedung, kios, tempat pembuangan sampah, dan lokasi usaha. Pengelola usaha belum mengerti secara tepat mengenai literasi aset tetap. Atas dasar permaslaahan ini sehingga kegiatan pengabdian ini bertujuan untuk memberikan sosialisasi dan edukasi dalam rangka peningkatan literasi aset tetap bagi pengelola BUMDesa Barokah Sejahtera. Metode pengabdian dilakukan dengan service learning dimana peserta kegiatan diberikan pengetahuan melalui pemaparan materi kemudian dilanjutkan dengan sesi diskusi dan tanya jawab. Berdasarkan hasil pengabdian dapat diketahui bahwa terjadi peningkatan pemahaman pengelola BumDesa Barokah Sejahtera dalam memahami literasi asset tetap.

Governance, Risk, and Compliance (GRC), Dividend Policy, and Debt Policy as Accentuation of Firm Value in The Banking Financial Service Sector Siwi, Puput Ranu; Hanifah, Umi; Suhatmi, Erna Chotidjah
MALIA: Journal of Islamic Banking and Finance Vol 7, No 2 (2023): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i2.22182

Abstract : Increasingly high business competition requires companies to maintain a competitive advantage to be able to maintain the value of the company. This study aims to analyze the effect of governance, risk, and compliance (GRC), dividend policy, and debt policy on firm value in conventional banking companies listed on the IDX in 2017-2021. This research is quantitative. Data analysis techniques used descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results show that managerial ownership, credit risk, independent board of commissioners, and dividend policy do not affect firm value. Institutional ownership, liquidity risk, and debt policy affect firm value. Managerial ownership, institutional ownership, credit risk, liquidity risk, independent board of commissioners,Keywords : Governance, Risk, and Compliance (GRC), Dividend Policy, Debt Policy, Firm Value.

Performance Analysis of Mining Companies Listed on the Indonesia Stock Exchange Before and During the Covid-19 Pandemic for the 2018-2021 Period Suhatmi, Erna Chotidjah; Prastiwi, Putri Intan; Restiana, Della
Implikasi: Jurnal Manajemen Sumber Daya Manusia Vol 1 No 1 (2023): Implikasi: Jurnal Manajemen Sumber Daya Manusia
Publisher : Management Science Doctoral Program, Pasundan University, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/implikasi.v1i1.376

The rapid development of the mining sector that occurred in Indonesia attracted the interest of investors to invest in the mining sector. This study aims to determine the financial performance of mining companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. The analytical method used is a quantitative descriptive method using the ratio of liquidity, solvency and profitability. The sampling technique is purposive sampling and uses secondary data in the form of the 2018-2021 annual financial reports from 3 companies in the mining sector, namely PT Bumi Resources Tbk, PT Adaro Energy Tbk, and PT Indika Energy Tbk. The results of the calculation of the liquidity ratio illustrate that the mining company that reached number 1, namely PT Adaro Energy Tbk. The calculation results of the solvency ratio illustrate that overall the company's condition is in a fairly good condition even though in 2020 the ratio has decreased. The results of the calculation of the profitability ratios illustrate that 3 mining companies are below the standard value of the ratio. The results of calculating the ratio of liquidity, solvency and profitability illustrate that the company's performance was said to be good before and during the Covid-19 pandemic, namely PT Adaro Energy Tbk.

Training on Processing Used Cooking Waste into Solid Soap and Liquid Soap at the Karang Taruna of Palur Village. Wardani, Tatiana siska; Suhatmi, Erna Chotidjah; Artini, Kusumaningtyas Siwi; Dewi, Belinda Arbitya; Erikania, Susanti
Abdi Masyarakat Vol 7, No 1 (2025): Abdi Masyarakat
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/abdi.v7i1.8714

Karang Taruna Saras Muda Palur Village in creating a clean environment, one of which is collecting used cooking oil so that it does not pollute the environment and can have a bad impact on health. One of the uses of used cooking oil that can be turned into a product that has a selling value is soap. The purpose of this PKM is to increase understanding and training in liquid soap and solid soap that can be sold to increase the income of Karang Taruna Saras Muda Palur Village. The methods used are socialization, soap making training and entrepreneurship training. This PKM produces a processed product from used cooking oil waste and increases partner understanding after the pretest and posttest. From the activities above, it can be concluded that the results of the PKM related to the utilization of used cooking oil waste carried out by Karang Taruna Saras Muda Palur Mojolaban Sukoharjo have been carried out well and smoothly.

Pengaruh Financial Experience dan Lifestyle Terhadap Financial Management Behavior Gen Z Maharani, Nadila Putri; Hanifah, Umi; Suhatmi, Erna Chotidjah
Bursa : Jurnal Ekonomi dan Bisnis Vol. 4 No. 3 (2025): September 2025
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v4i3.952

Perkembangan teknologi yang pesat telah memberikan pengaruh yang signif ikan terhadap perilaku gen z dalam hal keuangan. Kemajuan teknologi tersebut belum sepenuhnya dirirngi dengan kemapuan gen z dalam melakukan pengelolaan keuangan dengan baik. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengalaman keuangan dan gaya hidup terhadap perilaku manajemen keuangan. Penelitian ini menggunkan pendekatan kuantitatif dengan menggunkan metode survei terhadap gen z di kabupaten sukoharjo yang berusia 20-29 tahun. Teknik analisis data menggunakan regresi linear berganda dengan bantuan software SPSS versi 26. Hasil penelitian ini menunjukan bahwa pengalaman keuangan dan gaya hidup berpengaruh posistif terhadap perilaku manajemen keuangan Rapid technological developments have had a significant impact on Gen Z's behavior in terms of finance. This technological advancement has not been fully accompanied by Gen Z's ability to manage finances well. This study aims to determine how financial experience and lifestyle influence financial management behavior. This study uses a quantitative approach using a survey method on Gen Z in Sukoharjo Regency aged 20-29 years. The data analysis technique uses multiple linear regression with the help of SPSS software version 26. The results of this study indicate that financial experience and lifestyle have a positive effect on financial management behavior

THE ROLE OF STAKEHOLDERS IN THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTABILITY AT BUMDES JANTI JAYA Suhatmi, Erna Chotidjah; Meikhati, Ety; Qotimah, Khaifa Khusnul; Solekhah, Rista Ayu
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 5 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/8crhmj87

Organizations are facing various challenges, including the impact of their activities on the surrounding environment. Green accounting is a field of accounting that records, measures, and reports the environmental impact of a company's operational activities, including costs and benefits. The implementation of green accounting has also begun at one of the BUMDes in Central Java, namely BUMDes Janti Jaya. Stakeholders are also suspected of having a strong influence in ensuring that the organization plays a good role in environmental management. This study aims to determine the role of stakeholders in the implementation of environmental accountability at BUMDes Janti Jaya. This study uses a qualitative descriptive approach with a case study method. Data collection was carried out through interviews in focus group discussion sessions. The data analysis method was carried out by developing a pentahelix model. Based on the research results, it can be seen that the implementation of environmental accounting has begun at BUMDes Janti Jaya, although there is not yet a major item in the financial report, but in the future it will be implemented. The involvement of internal and external stakeholders has actually occurred in overseeing the implementation of environmental accounting carried out by BUMDes. The involvement of internal stakeholders such as BUMDes administrators and external involvement in the pentahelix model occurs starting from five actors: academics, the private sector or business actors, the community, the government, and the media.

GREEN ECONOMY AND INNOVATION: INTEGRATING ENVIRONMENTAL ACCOUNTING WITH TECHNOLOGICAL ADVANCES IN HEALTHCARE AND INDUSTRY Meikhati, Ety; Suhatmi, Erna Chotidjah; Ali, Nor Aishah Mohd
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2025: Proceeding of the 6th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/jdzhwj30

The Shift toward a green economy has emerged as a global priority in tackling climate change, resource scarcity, and the growing demand for sustainable development. Alongside this transition, rapid progress in healthcare and industrial technologies offers opportunities to boot efficiency, lower emissions, and generate added value. This study explores how green economy principles, environmental accounting, and technological innovation can be integrated within the healthcare and industrial sectors. A qualitative descriptive approach is applied, utilizing literature reviews and document analysis from scientific articles, sustainability reports, and policy documents published in the past five years. The results suggest that combining environmental accounting with technological innovation enhances the realization of a green economy by improving resource efficiency, increasing transparency in sustainability reporting, and supporting the achievement of the Sustainable Development Goals (SDGs). The findings also emphasize the essential function of environmental accounting in measuring the economic impact of technological innovations, particularly in healthcare and industry, which are among the largest contributors to energy use and carbon emissions.

ANALYSIS OF FOOD SECURITY DISPARITIES IN CENTRAL JAVA: CHALLENGES AND OPPORTUNITIES FOR SUSTAINABLE DEVELOPMENT Lestari, Retna Dewi; Suhatmi, Erna Chotidjah; Hayati, Septy Dhian Nur; Pramudita, Willy
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2025: Proceeding of the 6th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/9t6q6944

The purpose of this study is to examine the degree of GDP inequality between Central Java Province's districts and cities. This study's methodology is the Theil Index, which uses secondary data from GDP based on relevant prices for the business sector in 2024 that were obtained from the Central Statistics Agency (BPS). According to the study's findings, the degree of inequality in Central Java Province is indicated by the Theil Index, which has a value of 0.837, or nearly 1. This value shows that there is an uneven distribution of GDP between regions, with Semarang City having the highest GDP at 208,797 and Magelang City having the lowest at 7,690. Although there are still disparities or inequality between districts or cities due to variations in the GDP distribution process between Central Java regions, this indicates that the amount of disparity in the region is comparatively low. The processing industry sector is the largest contributor to Central Java's GDP, while other services are the least significant contributor.

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