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All Journal Jurnal Manajemen JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Akuntansi Kompetif Jurnal Abdi: Media Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmiah Raflesia Akuntansi Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Journal of Governance, Taxation, and Auditing Innovative: Journal Of Social Science Research
Kusumaningsih, Ambar
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Climate-Related Disclosure and Financial Performance: Which One is Affected by CEO Narcissism? Putikadea, Insyirah; Kusumaningsih, Ambar
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8848

Abstract

The financial sector has an essential role in the economy and acts as a catalyst in the transition toward economic sustainability. Consequently, the Financial Services Authority (OJK) periodically requires the banking sector to consistently report its financial performance through Financial Reports and its non-financial performance in Sustainability Reports. In this context, the CEO plays a pivotal role in strategic decision-making related to corporate performance, including financial reporting and sustainability disclosure. CEO narcissism is considered an individual psychological characteristic that significantly impacts organizational functions and corporate strategic decisions. This study investigates the impact of CEO narcissism on Climate-Related Disclosure and Financial Performance. Using a sample of 144 observations of banking and financing companies on the Indonesia Stock Exchange (IDX) for 2016–2022. This study uses the Fixed Effect Model as regression estimation model. The results show that CEO narcissism positively affects Climate-Related Disclosure whereas CEO narcissism has no effect on Financial Performance. The upper echelons theory states that CEO psychological characteristics impact organisational functions. This theory supports the relationship between CEO Narcissism and Climate-Related Disclosure that narcissistic CEOs tend to get a good reputation in the public as a leader who is responsive to environmental issues so they encourage the company to provide information related to GHG as a form of corporate responsibility, while in the financial performance, narcissistic CEO decisions are like double-edged sword that might lead either performance increasing or decreasig so the role of Corporate Governance is needed to control CEO decisions which bring beneficial to the company.
ANALISIS IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE PADA PT BANK NEGARA INDONESIA (PER SERO) Tbk CABANG SURABAYA SELAMA PANDEMI COVID-19 Rohmah, Neilly Alfiatur; Hafsah, Salvany Maulida Rahma; Kusumaningsih, Ambar; Kusumaningtias, Rohmawati
Jurnal Manajemen Vol. 12 No. 1 (2022): JURNAL MANAJEMEN VOL. 12 NO. 1 JUNI 2022
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v12i1.3082

Abstract

The purpose of this research is to find out and analyze the implementation of the principles of Good Corporate Governance at PT Bank Negara Indonesia (Persero) Tbk Surabaya Branch during the Covid-19 pandemic. Descriptive qualitative research methods are used by using secondary data from financial reports, websites, journals, and other literacy sources. Based on the analysis carried out, it was found that the GCG applied to Bank BNI (Persero) has been implemented properly and in accordance with the principles of transparency, accountability, independence, responsibility, and fairness during the covid-19 pandemic.
PENDAMPINGAN MANAJEMEN RISIKO BAGI PENJAMINAN MUTU FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN, UNIVERSITAS ISLAM LAMONGAN Yuanita, Leny; Sabtiawan, Wahyu Budi; Rachmawati, Lucky; Widayanti, Ari; Dinata, Vega Candra; Kusumaningsih, Ambar; Sulistyowati, Eny; Manoy, Janet Trineke; Triarso, Arik
Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 11 No. 2 (2026): JURNAL ABDI : Media Pengabdian Kepada masyarakat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abdi.v11i2.46118

Abstract

Higher education institutions face challenges in both academic and non-academic fields due to dynamic environmental and regulatory changes. Universities must be adaptive through effective implementation of risk management (RM) to achieve organizational goals. The community service (PKM) partner in this program is the Faculty of Teacher Training and Education (FKIP) at the Islamic University of Lamongan (UNISLA), which is in the early stage of implementing RM. Based on the experience of the Internal Quality Assurance Agency (BPI) of Universitas Negeri Surabaya, a *knowledge-sharing* activity was conducted to enhance RM maturity at UNISLA. The aim of this program is to improve the partner’s ability and skills in applying RM effectively. The PKM program began in March 2025 and was carried out in four stages: preparation, material presentation, training and mentoring on risk identification, and evaluation. The activities took place from May 15 to September 26, 2025, involving 12 members of UNISLA’s quality assurance team. The results showed a significant improvement in RM understanding (p<0.001), with the average score increasing from 45.70 to 69.60. Participants were also able to complete the risk register, develop an organizational structure, and draft RM guidelines. Participants responded positively to the mentoring activities. The PKM outputs include an activity video, online media publication, intellectual property rights (IPR), a memorandum of understanding (MoU), and an article submitted to an international reputable journal. Keywords: Risk Management, Mentoring, Islamic University of Lamongan
The Influence of Accounting and Auditing Expertise in the Audit Committee on the Risk of Financial Statement Fraud: A Study on Mining and Energy Sector Companies Listed on the IDX in 2020-2024 Rachmawati, Nucke Mariant; Kusumaningsih, Ambar
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1889

Abstract

Finding out how energy and mining companies listed on the Indonesia Stock Exchange fare in terms of audit committee accounting, auditing expertise, and financial statement fraud from 2020 to 2024 is the main goal of this study. You can tell whether an audit committee is competent if its members are certified professionals or if they have extensive knowledge of financial issues. When evaluating a company's financial statements for indicators of fraud, the Beneish M-Score is a useful tool. This research makes use of quantitative methods and secondary data collected from the company's books and yearly reports. To carry out the sampling procedure, the purposive sample strategy was utilized, using preset criteria. With the help of IBM SPSS software version 29, the data analysis method made use of multiple linear regression. According to the study's findings, having competent auditors and accountants on the audit committee greatly reduces the possibility of financial reporting fraud. In addition, debt and business size have a favorable effect on M-Score, whereas profitability has a considerably negative effect. All of the model's variables were considerably impacted simultaneously, as shown by a determination coefficient value (R²) of 0.918. Findings indicate that energy and mining companies may reduce their risk of financial reporting fraud by establishing an audit committee with sufficient accounting and auditing expertise.
Co-Authors Admojo, Muhammad Yansen Suryo Afifuddin, Muhammad Agustin, Citra Eka Aini, Rahmaniar Cholifahtul Andriani, Elisabeth Natalie Joy Angelina, Vira Anggraeni, Diva Syaiful Anggraini, Aprilita Dina Ari Widayanti Ariqah, Nadia Faustina Ashila Larasati , Latisha Aulia, Nisrina Azizah, Najma Auralia Ayu Nur Azzahra, Jihan Bachtiar, Jihan Zahidah Imtinan Bahtiar, Mohammad Danang Choirina, Najwa Widya Desviani, Dicha Putri Dewi ANGGRAENI Eni Wuryani ENY SULISTYOWATI Faidhoh, Minchatul Maula Umi Fatmala, Nawang Fikriyah, Siti Mashlahatul Fitri, Nadia Fritzy, Viorelia Claressa Hafsah, Salvany Maulida Rahma Hery Widijanto Hikmah, Daris Imlika, Lyra Hafsari Darapuspita Inayah, Nayla Putri Indryani, Alifia Putri Insyirah Putikadea Janet Trineke Manoy Khotijah, Faradita Sabrina Khotizah, Nur Hidayatul Lawalata, Alexandra Gabriella Leny Yuanita LUCKY RACHMAWATI Manullang, Lydia Natasya Mardiana, Arie Citra Mariana Mariana Maulidiya, Nur Muadhimah Meilina, Sintya Nabila, Zaqiyatin Natasya, Faiq Nerisafitra, Paramitha Permata, Amelia Prasetia, Sagita Shafa Putri, Salsabila Athira Najla Sanda Rachmawati, Nucke Mariant Rahmadhani, Oktavia Dwi Rahmawati, Rizka Amalia Ramadhan, Aulia Wahyu Ramadhandy, Hary Kurnia Ramadhani, Nur Rouf Rizqi Ratnasari, Zenita Nur Ilmi Rediyanto Putra Rizqi, Moch. Fathu Ardan Rohmah, Neilly Alfiatur ROHMAWATI KUSUMANINGTIAS Salsabila, Aliya Dinar Salsabila, Kirana Anindya Salsabilah, Dzakiyah Sari, Vita Amelia Fatma Fatika Sechan, Oneng Sarah Setiawan, Niastika Anggreini Setyawan, Nadine Diura Sianipar, Christiani Martha Maharani Sinatra, Zaneta Ardelia Ruth Sudjianto, Manuela Vanlentera Kasih Berlinda Susi Handayani Triarso, Arik Ulfiana, Novi Vega Candra Dinata Vilary, Maria Gabriela Bella Virnanda, Resty Rahayu Wahyu Budi Sabtiawan Widjaya, Ega Hardyan Putra Wulandari, Imelda Dwi Wulandari, Riska Ayu Yanti Yanti Yusuf, Faradila Desiyanti Zahro, Ana Masniatuz