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All Journal Akuntansi Krida Wacana Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Jurnal ASET (Akuntansi Riset) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Trisakti Jurnal Akuntansi dan Keuangan Indonesia JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Akuntansi Trisakti EBID:Ekonomi Bisnis Digital El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Journal of Ekonomics, Finance, and Management Studies
Idrianita Anis
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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ANALYZING IMPACT OF ESG PRINCIPLES ON PERFORMANCE: A PERSPECTIVE FROM SUSTAINABILITY BALANCED SCORECARD Anis, Idrianita; Avrilia, Vera
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

The diverse findings regarding the effects of Environmental, Social, and Governance (ESG) principles on performance are prompting the examination of these practices using Sustainability Balanced Scorecard (SBSC) as a Strategic Performance Measurement System (SPMS). Therefore, this study aimed to construct ESG principles model and index by analyzing content from annual and sustainability reports which served as indicators for governance maturity level. ESG principles were further categorized within the Triple I framework, consisting of Sustainability Intention, Integration, and Implementation. The study also used purposive sampling focusing on the best companies using ESG principles in the non-financial sector listed on the Indonesia Stock Exchange including the SRI KEHATI and LQ45 Index from 2017 to 2021 (212 Observations). The findings showed that ESG measures did not impact profitability but positively affect the organization's value. This discovery suggested a dynamic endogeneity, necessitating future exploration of investment efficiency over a minimum of ten years to comprise sustainability and governance adaptation across non-financial sectors in Indonesia and cross-border countries.
Community Service Training on Material Flow Cost Accounting (MFCA) for Micro, Small, and Medium Enterprise (MSME) Entrepreneurs Anis, Idrianita; Herawati, Vinola; Faizal, Amir; Afiyah, Yayah Sholehatul; Avrillia, Vera
Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 9, No 4 (2023): Desember
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jpkm.87170

Abstract

In the last two decades, concern for environmental issues has become a regulatory concern at the international and national levels. Many methods have been developed to reduce negative impacts on business activities, including Material Flow Cost Accounting (MFCA) technology that shows an increasing trend among companies and Micro, Small, and Medium Enterprises (MSMEs) in developing countries. The benefit of MFCA technology is its superiority in identifying material losses (harmful products) during production. At the same time, this is known at the end of the process in the conventional accounting system. Then by implementing MFCA technology, business people can take initiatives to reduce material losses and achieves resource efficiency. In addition to efforts to reduce material losses, MFCA technology will encourage business-enhancing practices by reducing costs, reducing carbon emissions, and increasing operational efficiency. This Community Service Program aims to provide training on sustainable business principles by applying MFCA technology for MSME Entrepreneurs at Bina Amanah School of Entrepreneur Cordova in South Tangerang, Banten Province. Using the action research method increases participants' knowledge after the MFCA training.
PENGARUH KESADARAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN EFISIENSI INVESTASI SEBAGAI VARIABEL INTERVERNING Septiana, Silvina; Anis, Idrianita
EBID: Ekonomi Bisnis Digital Vol 2, No 1 (2024): Juli
Publisher : ISTEK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v2i1.235

Abstract

This research was conducted to analyze the influence of environmental awareness on firm value with investment efficiency as an interverning variable on the Indonesia Stock Exchange in the period 2020 to 2022. The population in this study was 38 companies in the Consumer Goods Industry Sector on the Indonesia Stock ExchangeThe population in this study was 38 Consumer Goods Industrial Sector companies on the Indonesian Stock Exchange. This research is quantitative research, namely by collecting data using secondary data. The data in this research was obtained from financial report data on the official website of the Indonesia Stock Exchange (BEI) (www.idx.co.id The results of this research show that the environmental awareness variable have a positive influence on firm value. Environmental awareness have no influence on firm value. And investment efficiency is able to mediate the effect of environmental awareness variable positively on firm value.
THE IMPACT OF IT GOVERNANCE PRACTICES ON PROFITABILITY: MEDIATING ROLE OF FINANCIAL TECHNOLOGY ADOPTION Andi, Andi Nurlailiah Hamdiyani; Anis, Idrianita
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.19418

Abstract

Indonesia's economic recession in 2020 had an impact on the decrease in banking profitability. This situation encourages banks to formulate strategies that can increase profitability. IT governance can be a strategy for banks in minimizing the level of risk in using technology and determining the right technology investment for companies that can ultimately increase bank profitability. IT governance practices in this study use COBIT 2019. This study aims to empirically examine the effect of IT Governance practices on profitability through the mediating variable of technological innovation adoption. The population of this study is commercial banks listed on the IDX for the period 2017-2021. Sample selection using purposive sampling method, obtained a sample of 40 banks. The study used panel data estimation to test the direct effect using general least square and two stage least square for indirect effects. The results showed that IT governance practices had no direct effect on profitability. On the other hand, IT governance practices have a significant positive effect on the adoption of technological innovation. The results of indirect testing show that the adoption of technological innovation does not mediate the effect of IT governance practices on profitability. The results of this study provide practical implications for bank entities and policy recommendations related to the implementation of IT governance practices.
THE ROLE OF INTERACTIVE CONTROL SYSTEMS IN STRENGTHENING ESG PRACTICES AND INVESTMENT EFFICIENCY: MCS-LOC INSIGHTS Anis, Idrianita; Arsjah, Regina Jansen; Hartini, Hartini
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

This research aims to develop an Environmental, Social, and Governance (ESG) practices model and index based on sustainable finance regulation from a Management Control System Four Levers of Control (MCS-LoC) perspective. The ESG index was developed by utilizing content analysis of information disclosure in annual and sustainability reports of ten non-financial industry sectors listed in the Indonesia Stock Exchange from 2015 to 2022 (640 observations). Subsequently, the effect of the ESG Index on Investment Efficiency (IE) was tested with the moderating role of Interactive Control (INTR). The results indicate that companies are in the second stage of the sustainable business transition, characterized by initiatives to formulate strategies and risk governance. ESG practices do not affect IE, but there is a moderating role (strengthening) of INTR in the general scenario. Additionally, INTR moderates the effect of Belief Systems but does not moderate the influence of Boundary Systems on IE. Conversely, Diagnostics Control negatively moderates (weakening) in the underinvestment scenario. In the overinvestment scenario, INTR negatively moderates the relationship between ESG practices and IE. This research successfully demonstrates the transformative potential of MCS-LoC in ESG practices and can enhance IE. The findings have practical implications for the non-financial industry and provide input for regulators.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK : ANALISIS 6 NEGARA DI ASIA TENGGARA Septian, Roy; Idrianita Anis
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20838

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tarif PPN, Produk Domestik Bruto (PDB), tingkat inflasi, dan tingkat pengangguran terhadap penerimaan pajak di enam negara Asia Tenggara yang terpilih. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kepustakaan. Data diambil dari website World Bank yang meliputi persentase tarif, Gross Domestic Products, tingkat inflasi, dan tingkat pengangguran yang berasal Negara Indonesia, Singapura, Malaysia, Filipina, Thailand, dan Vietnam. Penelitian ini dapat memberikan kontribusi yang signifikan terhadap perumusan kebijakan publik. Penemuan adanya pengaruh penentuan tarif PPN, pengendalian tingkat inflasi dan pengendalian tingkat pengangguran dapat memberikan efek terhadap penerimaan pajak dapat membantu pemerintah dalam merancang kebijakan fiskal yang lebih efektif dan efisien. Aplikasi praktis yang signifikan pada penelitian ini adalah dapat menjadi acuan kesiapan ekonomi aktual masyarakat Indonesia terhadap kenaikan tarif PPN menjadi 12% pada tahun 2025.
PENERAPAN STRATEGIC IT-GOVERNANCE COMPETENCE 2.0 PADA BANK FIRST-MOVERS ON SUSTAINABLE FINANCE DI INDONESIA Savira, Marsha Putri; Idrianita Anis
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20845

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Strategic IT-Governance Competence 2.0 Pada Bank First-Movers on Sustainable Finance di Indonesia. Penelitian ini memperoleh data dari laporan tahunan yang dipublikasikan di Bursa Efek Indonesia dan di website official bank, dengan teknik purposive sampling. Penelitian ini menggunakan sampel sebanyak 40 sampel. Metode analisis data yang digunakan adalah analisis descriptive. Hasil analisis penelitian ini menunjukkan bahwa penerapan komponen Strategic IT-Governance 2.0 sudah mulai diterapkan oleh first-movers bank dan akan terus meningkat pengungkapannya seiring berjalannya waktu. Implikasi manajerial dalam penelitian ini yaitu bagaimana perusahaan meningkatkan efisiensi operasional dan memastikan investasi IT memberikan hasil maksimal yang diselaraskan dengan keamanan informasi dan manajemen risiko juga diperkuat, melindungi data perusahaan dan memastikan kepatuhan terhadap regulasi.  
PEMETAAN ASPEK SOSIAL DAN ANALISIS PROGRAMPENDIDIKAN DAN PELATIHAN UNTUK MENINGKATKANPOTENSI DIRI PADA PANTI SOSIAL BINA REMAJA TARUNAJAYA 2 SERPONG TANGERANG SELATAN Anis, Idrianita; Gunawan, Hendra; Kushariani, Ati; Agustina, Enica; Pangestu, Prima Rinny
Jurnal Abdikaryasakti Vol. 4 No. 2 (2024): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.14702

Abstract

Remaja yang berkualitas merupakan aset yang penting bagi eksistensi suatu bangsa. Namun, para remaja masih menghadapi banyak permasalahan. Permasalahan tersebut cukup kompleks, dan memerlukan perhatian dan pencarian solusi dari berbagai pihak. Orang tua dan wali memegang peranan penting dalam membimbing, memberikan kasih sayang, dan menciptakan lingkungan yang stabil serta mendukung bagi anak-anak mereka. Mereka juga bertanggung jawab untuk memantau perilaku anak dan memberikan pendidikan moral serta etika. Anggota keluarga lainnya seharusnya juga dapat memberikan perhatian. Akan tetapi ketika dukungan dari keluarga tidak memadai, maka dukungan Pemerintah seperti Kementerian Sosial, Kementerian Pendidikan, serta Pemerintah Daerah yang bertanggung jawab untuk melaksanakan kebijakan nasional di tingkat lokal dengan menyediakan fasilitas serta program yang mendukung remaja bermasalah. Panti Sosial Bina Remaja (PSBR) Taruna Jaya 2 merupakan salah satu lembaga yang memberikan pembinaan terhadap remaja bermasalah sosial dalam binaan Dinas Sosial Pemerintah Provinsi DKI Jakarta. Remaja pada Panti ini memiliki permasalahan yang bervariasi, sebagai sebuah lembaga yang membina, PSBR Taruna Jaya sendiri masih memiliki beberapa keterbatasan dalam pelaksanaan pembinaan terutama dalam menggali konsep diri para remaja warga binaan sosial (WBS). Setelah melewati proses pembinaan selama 6 bulan, para WBS belum dapat sepenuhnya mandiri atau mencapai keberfungsian secara sosial di kehidupan sosial masyarakat. Kegiatan Pengabdian kepada Masyarakat (PkM) ini ditujukan untuk mencarikan solusi dengan melakukan Pemetaaan Permasalahan Sosial, yang hasilnya akan digunakan sebagai masukan pengembangan PSBR Taruna Jaya 2 ke depan. Berdasarkan survei dan interviu, permasalahan dapat dipetakan tiga aspek, yaitu Aspek psikologis, sosial, dan pendidikan serta ekonomi. Berdasarkan analisis program pendidikan dan pelatihan yang sedang berjalan, diusulkan untuk pengembangan karakter dan pengetahuan dasar yang dibutuhkan dalam pekerjaan dan bersosialisasi dalam masyarakat.
Analisis Praktik Environmental, Social, and Governance (ESG) Berdasarkan "Triple I FrameWork - Sustainability Intention, Integration, and Implementation" Studi Kasus PT Bank Central Asia TBK Raya, Indra; Anis, Idrianita
INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i1.p160-175.47507

Abstract

Penelitian ini menganalisis penerapan Environmental, Social, and Governance (ESG) di PT Bank Central Asia Tbk (BCA) menggunakan Triple I Framework (Sustainability Intention, Sustainability Integration, dan Sustainability Implementation). Fokus utama adalah mengevaluasi sejauh mana BCA mengadopsi ESG dalam strategi bisnis dan operasionalnya serta dampaknya terhadap kinerja keuangan. Studi ini juga menyoroti pengaruh regulasi seperti POJK No. 51/POJK.03/2017 dan standar keberlanjutan global terhadap implementasi ESG di perbankan. Metode penelitian menggunakan studi kasus deskriptif dengan data primer dari wawancara dan observasi serta data sekunder dari Annual Report dan Sustainability Report BCA periode 2015-2023. Analisis mencakup motivasi perusahaan dalam menerapkan ESG, internalisasi ESG dalam struktur organisasi, serta pengelolaan hubungan pemangku kepentingan dan transparansi laporan keberlanjutan. Hasil penelitian menunjukkan BCA telah berhasil mengintegrasikan ESG dalam kebijakan bisnisnya, terbukti dengan peningkatan skor ESG, profitabilitas, loyalitas nasabah, dan daya saing jangka panjang. Bank juga memperkuat transparansi dan manajemen risiko ESG, terutama dalam menghadapi tantangan perubahan iklim dan risiko kredit macet. Implementasi ESG yang konsisten berkontribusi pada stabilitas dan pertumbuhan jangka panjang BCA di sektor perbankan yang kompetitif.
Pengaruh Praktik Environment, Social, Governance (ESG) terhadap Nilai Perusahaan dengan Peran Moderasi Top Management Team (TMT) Diversity Syifa Muhila Azra Aisyah; Idrianita Anis
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9477

Abstract

This study aims to analyze the effect of Environment, Social, and Governance (ESG) practices on firm value with the moderating role of Top Management Team (TMT) Diversity. This research uses secondary data obtained from annual reports and sustainability reports published on the Indonesia Stock Exchange and the official websites of the companies. The sampling technique was purposive sampling with a total of 30 companies in the industrial sector. The data analysis methods used were descriptive analysis and hypothesis testing. The results of the study show that only ESG practices and Top Management Team Age Diversity have a significant effect on firm value. Meanwhile, Top Management Team Gender Diversity, the interaction between Top Management Team Age Diversity and ESG, as well as the interaction between Top Management Team Gender Diversity and ESG, do not have a significant effect on firm value.
Co-Authors Adrianto, Rei Afiyah, Yayah Sholehatul Agustina, Enica Akbar Evandio Amalina, Nurhafifah Andi Aditya Hardinto Andi, Andi Nurlailiah Hamdiyani Aulia Tri Utama Avrilia, Vera Avrillia, Vera Dameuli, Monica Dewi, R. Rosiyana Fabiola, Livia Faizal, Amir Hadiatmojo, Desian Hartini Herawati, Vinola Jayawarsa, A.A. Ketut Juniati Gunawan, Juniati Ksatrya Swarga Putera Farihadhy Kushariani, Ati Lilyani Kusuma Dewi Melani, Rafika Pangestu, Prima Rinny Raya, Indra Regina Jansen Arsjah Savira, Marsha Putri Septian, Roy Septiana, Silvina Shauki, Elvia Rosantina Syifa Muhila Azra Aisyah Yanti, Harti Budi