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ANALYSIS OF THE INFLUENCE OF FINANCIAL REPORT FRAUD, FINANCIAL PERFORMANCE, AND SUSTAINABILITY DISCLOSURE ON COMPANY VALUE Mohamad Afrizal Miradji; Widiar Onny Kurniawan; Bayu Adi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.19204

Abstract

This research aims to investigate the effects of financial performance, corporate social responsibility (CSR) disclosure, sustainability reporting, corporate governance, and environmental impact on the valuation of firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The employed methodology is a quantitative framework that uses multiple linear regression to analyze secondary data from annual and sustainability reports. The findings demonstrate that financial performance has a positive and significant effect on corporate value. Furthermore, CSR and sustainability disclosures enhance corporate valuation, while effective corporate governance promotes transparency and bolsters investor confidence. These findings suggest that organizations adopting policies focused on financial performance, social responsibility, and sustainability can enhance their market value. This study advances the fields of accounting and management science and provides substantive practical implications for corporate governance
Penguatan Ekonomi melalui Produksi APE Kreasi Tiga Tepung dengan Flour Press Cutter dan Optimalisasi Digital Marketing di Desa Karangtanjung, Kecamatan Candi Kabupaten Sidoarjo Anies Listyowati; Cholifah Tur Rosidah; Widiar Onny Kurniawan; Ageng Sembodho; Triana Febrianti
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 2 (2026): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i2.1422

Abstract

Early Childhood Education (ECE) is a crucial foundation in preparing Indonesia’s Golden Generation 2045. However, limited learning media remains a challenge, including for Ananda Toys MSME in Karangtanjung Village, Sidoarjo, which produces Educational Play Tools (EPT). The main problems include the absence of business legality, limited product innovation, simple marketing practices, and weak financial record-keeping. This community service program aims to empower MSMEs through assistance in obtaining business legality, training in innovative EPT production based on the Flour Press Cutter, strengthening product branding and digital marketing, and training in simple financial recording. The program was implemented using a participatory approach through socialization, training, mentoring, and evaluation, involving 40 participants consisting of business actors, youth organizations (Karang Taruna), PKK members, and PAUD/elementary school teachers. The results show an increase in MSME competitiveness through the acquisition of business legality, product innovation, expanded digital marketing, and more systematic financial management, while also supporting improvements in the quality of early childhood education and community welfare.
WORKLOAD, WORK STRESS AND WORK MOTIVATION ON TURNOVER INTENTION OF EMPLOYEES CV. BRILLIANO PERKASA GROUP IN SURABAYA Bayu Rama Laksono; Widiar Onny Kurniawan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6879

Abstract

Human resources are an important component in efforts to achieve company targets through the resulting performance. Every company that wants maximum work results from its human resources, the company must provide workers' rights and facilitate workers with facilities that must be available in a company. With the attention given by the company to workers, it will have a good impact on the company's working relationship with the workers or employees of the company. Employees have a big impact on companies that want to achieve their targets quickly, contributing to the company must be maximal. The approach used to find the method quantitatively, with a population of all employees of CV. Brilliano Perkasa Group as many as 40 employees & 40 respondents were selected as samples. The findings from the results of the tests conducted by the author show that partially and simultaneously there is an effect of workload, work stress and work motivation on turnover intention.
APPLICATION OF RESPONSIBILITY ACCOUNTING AS A COST CENTER PERFORMANCE ASSESSMENT TOOL AT Sutan RAJA AMURANG HOTEL Martha Suhardiyah; Ferry Hariawan; Widiar Onny Kurniawan; Tarisya Maulidya Wati; Gintan Regita Maharani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.7154

Abstract

The achievement of an enterprise may be measured with the aid of using the capacity of control to layout the proper approach and enforce it domestically to gain results. The use of legal responsibility accounting in a enterprise can assist gain this goal. Research carried out at the Stan Raja Amran Hotel the usage of descriptive qualitative strategies indicate that the resort applies accountable accounting however is not maximized in phrases of organizational structure, finances planning, accounts categories and reporting accounting. However, the cost category. King's booth Amran Hotel's price middle overall performance is notable in each planning and price manipulation process.
Co-Authors Ageng Sembodho Agustin, Fannisa Putri Akhmad Qomaru Zaman Alviansyah, Redondo Amelia Widya Hanindita Anies Listyowati Apri Irianto Aristha Purwanthari sawitri Astutik, Erna Puji Athohillah, M. Bambang D.W Bambang Dwi Waryanto Bayu Rama Laksono Bayuadi Bisma Arianto Ch. Menuk Sri Handayani Choirul Alam Cholifah Tur Rosidah Christina Menuk Sri Handayani Danisa Firda Kusuma Wardani Didik Subijantoro Estiasih, Soffia Pudji Fachrudy Asj'ari Fadia Dwi Agustin Faradillah Septianti FAUZIYAH Fauziyah Fauziyah Fauziyah Fauziyah Ferara, Wanudya Ajeng Ferara, Wanudya Ajeng Ferry Hariawan Ferry Hariawan Firdausia, Yuli Kurnia Gani Putra Fiantono Gintan Regita Maharani Gintan Regita Maharani Gusti Dian Prayogi Hanindita, Amelia Widya Hariawan, Ferry I Made Bagus Dwiarta Kafidin Muzakki Liviana Dwi Rahmadhani M. Athoillah M. Nushron Ali Mukhtar Maharani, Gintan Regita Martha Suhardiyah Mochammad Munir Rachman Mohammad Afrizal Miradji Muhammad Athoillah, Muhammad Muhammad Habibie Al Hamzah Mutiara Rachma Ardhiani Nanda Kirana Nanda Kirana Nashrudin Latif Nur Rohmah Nur Rohmah Nurdina Nurdina Nurin Putri Andini Putri, Chika Aulia Putri, Chika Aulia Ria Dini Apriliasari Rosmiati Rosmiati Rosmiati Rosmiati RR. Ella Evrita Hestiandari Saidon, Intan Marzita Saidon, Intan Marzita Samsul Khabib Saputri, Adheriana Wida Saputri, Adheriana Wida Satianingsih, Rarasaning Seftya Khairun Nisa Sheli Rachmawari Sherly Widya Mei Sigit Prihanto Utomo Siti Istikhoroh Subakir Subakir Suharyanto Suharyanto Sutama Wisnu Dyatmika Tarisya Maulidya Wati Taudlikhul Afkar Tony Susilo Wibowo Triana Febrianti Ulfa Puspa Wanti Widodo Untung Lasiyono Wafiq, Ahmad Ahsanul Wardani, Waqiah Nilam Yanus, Yanus Sumitro Yuli, Yuli Kurnia Firdausia Yuni Sukandani