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All Journal Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Distribusi Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam JURNAL EKONOMI SAKTI (JES) Jurnal Investasi Al-Kharaj: Journal of Islamic Economic and Business Revenue: Jurnal Manajemen Bisnis Islam Target : Jurnal Manajemen Bisnis Jurnal Ekuilnomi Jurnal Disrupsi Bisnis Al-Mashrof: Islamic Banking and Finance International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) ProBisnis : Jurnal Manajemen Golden Ratio of Auditing Research JURNAL ILMU MANAJEMEN SABURAI (JIMS) Mutanaqishah: Journal of Islamic Banking Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce KENDALI: Economics and Social Humanities Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Manajemen dan Bisnis (JMB) Business and Enterpreneurship Journal (BEJ) Journal Economic Management and Business Majapahit Journal of Islamic Finance dan Management Santri : Jurnal Ekonomi dan Keuangan Islam Majapahit Journal of Islamic Finance dan Management Engagement: Jurnal Pengabdian Kepada Masyarakat Jurnal Pemimpin Bisnis Inovatif Jurnal Manajemen Kewirausahaan dan Teknologi Jurnal Bisnis, Ekonomi Syariah dan Pajak Pajak dan Manajemen Keuangan Jurnal Manajemen Bisnis Digital Terkini Global Leadership Organizational Research in Management Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Weny Rosilawati
Universitas Islam Negeri Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Examining the Role of Gender Diversity, Foreign Ownership, and Slack Resources in Driving CSR Disclosure: Evidence from Indonesia's Energy Sector Dewi, Shiva Karlina; Hilal, Syamsul; Rosilawati, Weny
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.1983

Abstract

Transparency through Corporate Social Responsibility (CSR) disclosure has become a critical issue in the energy sector, which often faces public scrutiny regarding its environmental and social impacts. However, the internal factors that drive energy companies in Indonesia to enhance their CSR disclosure remain underexplored. This study aims to analyze the influence of gender diversity in management, foreign ownership, and organizational slack resources on the extent of CSR disclosure in energy sector companies. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. A total of 16 companies met the sample selection criteria, resulting in 48 observational data points. Data were analyzed using multiple linear regression with SPSS 25.0 software. The results show that all three independent variables have a positive and significant effect on CSR disclosure. Gender diversity has a t-value of 4.454 with a significance of 0.000, foreign ownership has a t-value of 4.737 with a significance of 0.000, and slack resources has a t-value of 8.376 with a significance of 0.000. Simultaneously, these three variables significantly influence CSR disclosure, with an F-value of 82.447 and a significance of 0.000. The coefficient of determination (R²) of 0.849 indicates that 84.9% of the variation in CSR disclosure can be explained by gender diversity, foreign ownership, and slack resources. These findings confirm stakeholder theory, suggesting that pressure from stakeholders and the availability of resources encourage companies to be more transparent and socially responsible. This study provides practical implications for energy sector management to strengthen gender diversity policies at the managerial level and optimize resource allocation to improve the quality of sustainability reporting. Furthermore, the results offer insights for regulators in formulating policies that promote CSR transparency in the energy sector.
Emotional Intelligence and Workload Against Employee Burnout in the Review Human Management Perspective (Study on Employees of PT Indofood CBP Success Makmur Tbk Lampung) Suryani, Asri; Zulaikah, Zulaikah; Rosilawati, Weny
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.757

Abstract

Burnout is a condition of physical, emotional, and mental exhaustion due to prolonged work pressure. This study aims to analyze the effect of emotional intelligence and workload on employee burnout viewed from the perspective of human management on employees of PT Indofood CBP Sukses Makmur Tbk Lampung. This study uses quantitative methods with a descriptive approach. The study population was 203 employees, with a sample of 135 respondents determined using Slovin formula and purposive sampling technique. Data were collected through questionnaires and analyzed using SEM-PLS method with the help of SmartPLS software. The results showed that partially emotional intelligence had no significant effect on burnout, while workload had a positive and significant effect on employee burnout. Simultaneously, emotional intelligence and workload were only able to explain 27.9% of the variation in burnout, while the rest were influenced by other factors outside the research model. In the perspective of human management, these findings affirm the importance of fair and humane management of workload in order to maintain the physical, emotional and spiritual balance of employees.
Emotional Intelligence and Workload Against Employee Burnout in the Review Human Management Perspective (Study on Employees of PT Indofood CBP Success Makmur Tbk Lampung) Suryani, Asri; Zulaikah, Zulaikah; Rosilawati, Weny
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.757

Abstract

Burnout is a condition of physical, emotional, and mental exhaustion due to prolonged work pressure. This study aims to analyze the effect of emotional intelligence and workload on employee burnout viewed from the perspective of human management on employees of PT Indofood CBP Sukses Makmur Tbk Lampung. This study uses quantitative methods with a descriptive approach. The study population was 203 employees, with a sample of 135 respondents determined using Slovin formula and purposive sampling technique. Data were collected through questionnaires and analyzed using SEM-PLS method with the help of SmartPLS software. The results showed that partially emotional intelligence had no significant effect on burnout, while workload had a positive and significant effect on employee burnout. Simultaneously, emotional intelligence and workload were only able to explain 27.9% of the variation in burnout, while the rest were influenced by other factors outside the research model. In the perspective of human management, these findings affirm the importance of fair and humane management of workload in order to maintain the physical, emotional and spiritual balance of employees.
PENGARUH GOOD CORPORATE GOVERNANCE DAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN (TOBIN’Q) PADA EMITEN SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2021-2024 Intan Putri Rahayu; Asriani Asriani; Weny Rosilawati
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8814

Abstract

Company value is an important indicator that reflects investors' perception of the company's performance and prospects, especially in the property and real estate sectors that are experiencing development dynamics. This study aims to analyze the influence of Good Corporate Governance (GCG) and Sustainability Reporting on the value of the company (Tobin's Q) in property and real estate sector issuers listed on the Indonesian Sharia Stock Index (ISSI) for the 2021-2024 period. This study uses a quantitative approach with a causal associative method. The data used is secondary data in the form of annual reports, sustainability reports, and company financial statements published through the official website of the Financial Services Authority (OJK) and each company, using the Purposive Sampling technique. Data analysis was carried out using panel data regression with the Fixed Effect Model (FEM) model. The results of the study show that partially the Audit committee has a positive and significant effect on the company's value, while the board of directors, independent commissioners, and sustainability reporting do not have a significant effect on the company's value. This study concludes that other factors outside the model are more dominant in influencing the company's value. The implications of this study show that companies need to improve the effectiveness of governance and the quality of sustainability disclosures to increase investor confidence
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN PERIODE 2020-2024 Putri Apriani; Mardhiyah Hayati; Weny Rosilawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.6868

Abstract

This study aims to analyze the influence of profitability, solvency, and liquidity on firm value. The independent variables used in this research are Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR), while firm value is measured using the Price to Book Value (PBV). The analysis employs panel data regression with the Fixed Effect Model, selected based on the results of the Chow and Hausman tests. The findings indicate that ROA and DER have a positive and significant effect on firm value, whereas CR has no significant effect. Simultaneously, the three independent variables significantly influence PBV. The coefficient of determination (R²) of 0.877 shows that 87.7% of the variation in firm value can be explained by ROA, DER, and CR.
Co-Authors A. Zuliansyah Adib Fachri Agustin, Melin Ahmad Habibi Ahmad Zuliansyah Aisyah Balqis Akbar, Muhammad Aldaraja Al Farid, Leonard Jiro Allimmah, Khoirunnisa Nurul Amrina, Dania Hellin Anggi Pratama Anggun Wijayanti Ari Kurniyawati Ari Muhamad Rijki Asriani Asriani Asriani Asriani, Asriani Bahrudin, Moh. Basaroh, Siti Chandra Prayoga Chintia, Rena Devi Lestari Dewi, Shiva Karlina Dinda Fali Rifan Dinda Fali Rifan Dwi Septiani Dwi Septiani Erike Anggraeni Ermawati, Liya Ersi Sisdianto Evi Ekawati Evi Ekawati Evi mayanti Femei Purnamasari, Femei Fery Kurniawan Fitri Rahmadila Ghina Ulfah Saefurrohman Handayani, Maudi Hanif Hanif Hanif Hanif Heni Noviarita Intan Putri Rahayu Iva Faizah Jannah, Roihan Ruzikiani Khofifah Indar Mawar Sari Khomsatul Khoiriyah Madnasir Madnasir Madnasir Mardhiyah Hayati Maya Meilia Melin Agustin Melinda Septri Yani Mia Selvina Milza, Anita Tri Mimi Fitriani Murtini Nasruddin Nasruddin Niken Mita Sari Ningsih, Nur Wahyu Novita, Nanda Ayu Noviyanti, Yeni Tri Nur Wahyu Ningsih Nurhayati Nurhayati Nurhayati Nurhayati Octaviane, Adinda Shabrina Pertiwi, Anggun Hanna Putri Apriani Rahma Dayanti Syafitri Rena Chintia Ria Dwi Anggraini Ridwansyah Ridwansyah Ridwansyah Ridwansyah Ridwansyah Rifan, Dinda Fali Rifan Rifki Aminullah Riski, Yogi Rizky, Ridho Al RR. Ella Evrita Hestiandari Salsabiila Nur Aziizah Sari, Nadia Puspita Sazkia Putri Salsabila Sazkia Putri Salsabila Sidik, Sofwan Sinta Rahayu Supaijo Supaijo Suprianingsih, Okta Suryani, Asri Syamsul Hilal Syamsul Hilal Syarif, Hazas Tasaka, Rian Tyas, Prayoga Ning Via Kurniawati Yeni Susanti Yulistia Devi Zathu Restie Utamie Zulaikah Zuliansyah, A