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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 Socius: Social Sciences Research Journal EBID:Ekonomi Bisnis Digital El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Indonesian Journal of Accounting and Governance
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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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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.
Strengthening UMKM Capacity Through Simple Cash Flow Training Based on Participatory Action Research (PAR): Penguatan Kapasitas UMKM Melalui Pelatihan Laporan Arus Kas Sederhana Berbasis Partisipatory Action Research (PAR) Amalina, Nurhafifah; Anis, Idrianita; Yanti, Harti Budi; Dewi, R. Rosiyana; Fabiola, Livia
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4333

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a sector that contributes significantly to Indonesia’s economy; however, most still face fundamental challenges in financial management, particularly in cash flow recording. This condition affects their ability to maintain liquidity, measure profits, and plan business development. The focus of this community service program is to improve financial literacy through training in the preparation of simple cash flow statements for members of the Komunitas Sukses Berjamaah Indonesia (KSBI). The objective of the program is to equip MSME actors with technical skills in cash flow recording while fostering collective awareness of the importance of financial transparency and accountability. The method employed is a community-based participatory approach (Participatory Action Research/PAR) conducted through several stages: needs identification, module development, interactive training, hands-on practice, mentoring, and pre-test and post-test evaluations. The results of the program indicate significant improvements: understanding of cash flow concepts increased from 45% to 85%, the ability to prepare cash flow reports rose from 30% to 82%, awareness of separating personal and business finances improved from 25% to 78%, and skills in using digital applications grew from 20% to 75%. In addition to enhanced technical skills, the program also generated social changes, including disciplined financial recording, the emergence of local leaders, and the establishment of a culture of financial transparency.
The Effect of Risk Governance on Financial Performance with Moderation of Top Management Team Diversity Hadiatmojo, Desian; Anis, Idrianita
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the impact of risk governance on financial performance, specifically focusing on profitability, with the moderating role of top management team diversity in terms of age and gender. The research uses a purposive sampling method with a sample of 66 companies from the basic chemical manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Data were collected from annual reports, financial statements, and sustainability reports published by these companies, covering information on sustainability disclosure, risk management, corporate governance (CG), and elements of the risk governance framework (RGOV), which include governance at the board of directors (BOD) level, board of commissioners (BOC) level, and risk management processes. indicate that overall risk governance has a positive influence on profitability, although not statistically significant. Governance at the board of directors level has a significant positive effect on profitability, while governance at the management level and risk processes show no significant impact. Age diversity was found to have a significant positive influence on profitability, whereas gender diversity showed no significant effect. Furthermore, age and gender diversity did not moderate the relationship between risk governance and profitability. These findings are expected to provide insights into how management team diversity can improve the effectiveness of risk governance and the company's profitability
Pengaruh Praktik Environmental, Social, and Governance terhadap Nilai Perusahaan dengan Pengungkapan Emisi Karbon sebagai Variabel Mediasi Agni, Muhammad Tektona; Anis, Idrianita
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 7 (2024): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10627978

Abstract

This study discusses company value in the property and real estate industry, which can be influenced by various factors. The author explores the relationship between ESG Practice variables and the mediation of Carbon Emission Disclosure on Company Value. The aim of this research was to obtain the latest knowledge according to issues currently occurring in society. The analytical method used by researchers is multiple linear regression using purposive sampling techniques. In this research, the author uses secondary data in the form of annual and sustainability reports of major companies in the property and real estate industry for 2015-2022 which are listed on the Indonesia Stock Exchange. From the results of the research conducted, it was concluded that the variable ESG Practices had a positive effect on Company Value, ESG Practices had a positive effect on Carbon Emission Disclosure and ESG Practices mediated by Carbon Emission Disclosure had a positive effect on Company Value. 
PENGARUH PENGALAMAN KERJA AUDITOR INTERNAL TERHADAP KUALITAS PENGAWASAN INSPEKTORAT UTAMA KEMENTERIAN PPN/BAPPENAS Fahmi, Muhammad Thoriq; Anis, Idrianita
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17730

Abstract

Tujuan penelitian ini untuk menguji pengaruh  kompetensi pengalaman kerja auditor internal terhadap kualitas pengawasan Inspektorat Utama Kementerian PPN/Bappenas. Objek dalam penelitian ini adalah seluruh pegawai Inspektorat Utama Kementerian PPN/Bappenas yang terlibat dalam Program Kerja Pengawasan Tahunan. Pemilihan sampel dilakukan menggunakan metode nonprobability sampling dengan teknik purposive sampling sehingga mendapatkan sampel sebanyak 37 auditor. Teknik pengumpulan data pada penelitian ini menggunakan kuesioner online. Metode yang digunakan untuk menguji hipotesis dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa pengalam kerja berpengaruh positif terhadap kualitas pengawasan.
PENGARUH KINERJA KEBERLANJUTAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS SRI KEHATI Prastiwi, Raden Rara Adila; Idrianita Anis
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18016

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh Integrasi Keberlanjutan, Intensi Keberlanjutan, Implementasi Keberlanjutan dan Keseluruhan Kesadaran Keberlanjutan terhadap Efisiensi Investasi. Penelitian ini menggunakan metodologi kuantitatif dengan memanfaatkan data sekunder. Sampel penelitian ini dipilih melalui seleksi purposif, khususnya menyasar organisasi-organisasi yang termasuk dalam Indeks SRI KEHATI dan pencatatan BEI dari tahun 2017 hingga 2021. Penelitian ini menggunakan perangkat lunak Eviews untuk menilai hipotesis melalui penerapan regresi linier beragam metode. Hasil penelitian menunjukkan bahwasanya Integrasi Keberlanjutan, Intensi Keberlanjutan, Implementasi Keberlanjutan dan Keseluruhan Kesadaran Keberlanjutan berpengaruh positif terhadap Efisiensi Investasi.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN DIVIDEN TERHADAP KINERJA PERUSAHAAN DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI 2019-2021 Arnitia Rahmatika; Idrianita Anis
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18125

Abstract

This study examines the impact of institutional ownership and dividend policy on the financial outcomes of manufacturing businesses trading on the Indonesia Stock Exchange (BEI) from 2019 to 2021, with the impact of company age serving as a control variable. To determine an organization's Return On Assets (ROA), net income is divided by its total assets. The age of a company is calculated by subtracting the current year from the year it was founded; the Institutional Ownership Ratio compares the percentage of shares owned by institutions to the total number of shares outstanding; and the Dividend Payout Ratio (DPR) evaluates dividends paid to shareholders in relation to earnings per share. The 183 companies included in this study were chosen using a stratified random selection technique. This study's results suggest that (1) institutional ownership significantly affects firm performance in a positive way. (2) A dividend plan is excellent for a company's bottom line.
PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK 2017 - 2021 Idrianita Anis; Sekarini, Asslamatuz Zahra
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18138

Abstract

Perkembangan zaman yang semakin kompleks dan dinamis di lingkungan dunia bisnis akan menjadi penyebab perusahaan dalam menemui segala bentuk risiko dan perusahaan sering mengabaikan dampak risiko yang ditimbulkan dari kegiatan perusahaan. Hal tersebut diakibatkan karena kurangnya ERM yang diterapkan dalam suatu perusahaan. Tujuan dari penelitian ini adalah untuk menguji bagaimana manajemen risiko perusahaan mempengaruhi kinerja bisnis di sektor transportasi dan logistik. Sampel yang digunakan adalah 23 pelaku usaha industri transportasi dan logistik. Pilihan ini dibuat dengan menggunakan strategi purposive sampling. Analisis regresi berganda merupakan metode analisis data yang digunakan dalam penelitian ini. Perangkat lunak aplikasi SPSS membantu pengukuran kekuatan hubungan antar variabel dengan metode statistik. Manajemen risiko perusahaan, menurut temuan penelitian, berpengaruh signifikan terhadap keberhasilan suatu perusahaan. Hasil dari penelitian ini menunjukkan bahwa manajemen risiko perusahaan berkontribusi terhadap peningkatan kinerja perusahaan. Selain itu, hasil penelitian menunjukkan bahwa semakin banyak enterprise risk management yang diterapkan oleh perusahaan maka kinerja perusahaan tersebut akan semakin meningkat.  
PENGARUH PENGUNGKAPAN BIAYA DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN : STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI INDONESIA Renaldi, Ahmad; Idrianita Anis
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18216

Abstract

Penelitian ini menjelaskan pengujian atas pengaruh pengungkapan biaya dan kinerja lingkungan terhadap nilai perusahaan. Objek penelitian ini adalah entitas industri manufaktur sektor basic materials yang tertera di Bursa Efek Indonesia periode 2018 - 2022. Jumlah sampel penelitian adalah 24 dengan waktu pengamatan selama 5 tahun. Tipe penelitian ini menganut kuantitatif dengan sumber data sekunder. Pengamatan ini menguji penyingkapan biaya lingkungan yang dilakukan oleh korporasi serta dipaparkan pada laporan keberlanjutan perusahaan. Kinerja lingkungan dinilai berdasarkan peringkat PROPER dari Kementerian Lingkungan Hidup dan Kehutanan. Nilai perusahaan di kalkulasikan dengan rasio penilaian Tobin’s Q. Pengujian pada penelitian ini menggunakan Econometric Views (E-Views) sebagai alat uji. Hasil akhir menerangkan bahwa pengungkapan biaya lingkungan dan kinerja lingkungan berpengaruh positif pada nilai perusahaan.
PENGARUH PRAKTIK KEBERLANJUTAN TERHADAP PROFITABILITAS PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018 - 2022 Siahaan, Laura Teresia; Idrianita Anis
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.18940

Abstract

Tujuan ata penelitian yang dilaksanakan yakni dalam rangka melakukan uji terkait pengaruh praktik keberlanjutan terhadap profitabilitas. Peneliti memanfaatkan perusahaan barang konsumsi yang teregister di BEI selama periode 2018-2022 sebagai populasi penelitian dan dimunculkan 18 perusahaan sebagai sampel. Penelitian yang dilaksanakan menerapkan metode analisis regresi data panel. Variabel bebas yang dipakai peneliti ialah sustainability integration, sustainability intention, sustainability awareness overall dan sustainability implementation, sementara variabel tergantungnya ialah profitabilitas. Jenis data yang dipakai mencakup data sekunder yang sumbernya dari laporan tahunan dan laporan keberlanjutan. Hasilnya memperlihatkan sustainability implementation tidak berpengaruh terhadap profitabilitas, sustainability intention, sustainability integration, dan sustainability awareness overall memberi pengaruh positif terhadap profitabilitas.
Co-Authors Adrianto, Rei Afiyah, Yayah Sholehatul Agni, Muhammad Tektona Agustina, Enica Akbar Evandio Amalina, Nurhafifah Andi Aditya Hardinto Andi, Andi Nurlailiah Hamdiyani Arnitia Rahmatika Audini, Irni Aulia Tri Utama Avrilia, Vera Avrillia, Vera Dameuli, Monica Dewi, R. Rosiyana Fabiola, Livia Fahmi, Muhammad Thoriq 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 Prastiwi, Raden Rara Adila Raya, Indra Regina Jansen Arsjah Renaldi, Ahmad Savira, Marsha Putri Sekarini, Asslamatuz Zahra Septian, Roy Septiana, Silvina Shauki, Elvia Rosantina Siahaan, Laura Teresia Syifa Muhila Azra Aisyah Yanti, Harti Budi