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Corporate Governance and Carbon Emission Disclosure: Media Exposure as A Moderation Awaliyah, Risalatul; Ardianingsih, Arum
Jurnal Wacana Ekonomi Vol 23 No 2 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i2.3412

Abstract

The disclosure of carbon emissions is a corporate activity to provide information about environmental performance and efforts to improve the corporate image. The aim of the research is to provide empirical evidence of the moderating influence of media exposure on the relationship between corporate governance and carbon emissions disclosure. This study uses a quantitative approach. Data research was taken using the purposive sampling method. Research was conducted on energy corporations listed on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The research used 72 research data. The analysis technique uses SEM PLS. The results of the research are that the board of directors influences carbon emissions disclosure and media exposure is able to moderate the relationship between the board of directors and carbon emissions disclosure.
Edukasi Kewirausahaan Bagi Lansia Di Kota Pekalongan: Menuju Kemandirian Finansial Mardayanti, Mella; Ardianingsih, Arum; Syakirin, M. Bahrus; Mardiana, Tri Yusufi; Taruna, Mohammad Sigit; Priatiningsih, Dian; Trihudiyatmanto, M.
JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) Vol 3 No 2 (2024): Oktober 2024
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

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Abstract

Program edukasi kewirausahaan bagi lansia di Kota Pekalongan merupakan inisiatif strategis yang bertujuan untuk meningkatkan kemandirian finansial dan kesejahteraan ekonomi para lansia. Kegiatan ini dirancang untuk membekali lansia dengan pengetahuan, keterampilan, dan sikap yang diperlukan untuk memulai dan mengelola usaha secara mandiri. Melalui pendekatan yang holistik dan partisipatif, program ini melibatkan berbagai metode pembelajaran seperti pelatihan, workshop, dan mentoring yang disesuaikan dengan kebutuhan dan potensi lansia.
THE INFLUENCE OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE: STUDY ON BUMN BANK IN INDONESIA Dharmawati, Tuti; Mayndarto, Eko Cahyo; Djaini, Aditya; Utama, Andrew Shandy; Ardianingsih, Arum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12887

Abstract

This research highlights the importance of Green Accounting (GA) and Corporate Social Responsibility (CSR) in increasing company value, especially in state-owned banks in Indonesia. The results of the regression analysis show that both GA and CSR have a significant positive influence on company value. Together, they provide a stronger impact, confirming that continuous integration practices can create competitive advantages and strengthen a company's image. These findings have immediate power for business practitioners and decision makers, providing a foundation for more sustainable and socially responsible strategies. Although this research makes a valuable contribution, it is worth noting limitations such as geographic focus and specific industries, which may provide directions for future research.
Edukasi System Pembayaran Cashless Dan Pengelolaan Keuangan Bagi UMKM Arum Ardianingsih; Wahyu Widarjo; Siti Nurlaela; Sarah Rum Handayani Pinta
DEDIKASI PKM Vol. 5 No. 3 (2024): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v5i3.44002

Abstract

Teknologi informasi telah mengubah cara berbisnis dan berimbas pada pelaku UMKM. Dampak teknologi harus diimbangi kemampuan UMKM untuk berdaya saing pada aspek pengelolaan keuangan, administrsi dan metode pemasaran. Kenyataannya, masih banyak pelaku UMKM yang mengelola usaha secara konvensional dan belum berbasis digitalisasi. Kegiatan pengabdian kepada Masyarakat ini dilakukan untuk memberikan bekal pengetahuan dan ketrampilan bagi pelaku UMKM tentang system pembayaran cashless dan mengelola keuangan usaha di desa Purworejo, kecamatan Sragi, kabupaten Pekalongan. Metode kegiatan menggunakan edukasi sosialisasi kepada pelaku UMKM. Hasil kegiatan adalah pelaku UMKM mulai mengerti keuangan usaha harus dipisah antara uang usaha dengan uang pemilik usaha, kemudian setiap transaksi usaha harus tercatat berdasarkan tanggal jual beli barang atau jasa. Pelaku UMKM juga memiliki pengetahuan tentang berbagai jenis pembayaran barang baik secara tunai maupun lewat transaksi digital seperti e-wallet dan QR Code. Pelaku UMKM yang mengikuti kegiatan ini adalah sejumlah 24 partisipan. Kegiatan pengabdian kepada Masyarakat (PkM) ini cukup berhasil karena Tingkat pengetahuan meningkat sebesar 20,8 persen dari belum mengetahui system pembayaran secara cashless menjadi mengetahui berbagai jenis pembayaran cashless dan pengelolaan keuangan. Pelaku UMKM juga mulai menyadari untuk melakukan pencatatan transaksi secara tertib dan rutin atas transaksi usaha.
Edukasi Usaha Tanaman Hidroponik: Peluang Bisnis dan Pengelolaannya Afiatan, Arbina Satria; Tamam, Ibnu; Ardianingsih, Arum; Sholehah, Hikma Markatus
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 2 (2025): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i2.2217

Abstract

Hidroponik adalah system pertanian dengan memanfaatkan keterbatasan lahan agar tetap mendapatkan produk pertanian berkualitas. Produk-produk hasil hidroponik memiliki permintaan pasar cukup tinggi. Beberapa hasil produk hidroponik antara lain selada, sawi, pakcoy, tomat dan cabe. Produk hasil system hidroponik memiliki nilai ekonomis, sehingga dapat menjadi peluang bisnis bagi masyarakat. Pelaksanaan kegiatan pengabdian kepada masyarakat (PkM) ditujukan untuk warga desa Ketintang Kidul kecamatan Bojong, Pekalongan. Desa ini memiliki sektor pertanian yang potensial dan warga desa usia produktif. Industrialisasi membuat lahan pertanian yang luas menjadi berkurang. System hidroponik memungkinkan warga desa melakukan menanam sayuran dan buah-buahan dengan kualitas tinggi pada lahan yang terbatas. Metode pelaksanaan kegiatan PkM dilakukan menggunakan penyuluhan dan simulasi. Peserta kegiatan memiliki pemahaman konsep hidroponik dan peluang bisnis yang meningkat sebesar 20% sebelum dan sesudah pelaksanaan PkM. Pendampingan diperlukan sebagai tindak lanjut kegiatan PkM.
THE DETERMINANT OF RISK MANAGEMENT DISCLOSURE Ardianingsih, Arum; Aminatuzzuhro; Sholehah, Hikma Markatus
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

Risk disclosure provides information about risks that can be used as considerations in making economic decisions. The purpose of this study is to understand the characteristics of the board of directors and management ownership impact on managed risk disclosure. The object of the study is banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 The research data was taken from banking annual reports. The population is 41 banking companies, and the sample used is 39 companies. The study uses a total of 195 research data. The sampling technique uses purposive sampling. The analysis technique used in this study is Partial Least Square (PLS) - Structural Equation Modeling (SEM) with WarpPLS 8.0 software. The results of the study are that the size of the board of directors has a positive effect on risk management disclosure, board duality has no effect on risk management disclosure. Then the study also provides empirical evidence that managerial ownership has a significant negative effect on risk management disclosure. Keywords: Board of Directors, Disclosure, Risk, Ownership
THE INFLUENCE OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE: STUDY ON BUMN BANK IN INDONESIA Dharmawati, Tuti; Mayndarto, Eko Cahyo; Djaini, Aditya; Utama, Andrew Shandy; Ardianingsih, Arum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12887

Abstract

This research highlights the importance of Green Accounting (GA) and Corporate Social Responsibility (CSR) in increasing company value, especially in state-owned banks in Indonesia. The results of the regression analysis show that both GA and CSR have a significant positive influence on company value. Together, they provide a stronger impact, confirming that continuous integration practices can create competitive advantages and strengthen a company's image. These findings have immediate power for business practitioners and decision makers, providing a foundation for more sustainable and socially responsible strategies. Although this research makes a valuable contribution, it is worth noting limitations such as geographic focus and specific industries, which may provide directions for future research.