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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Molina
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BUSINESS STRATEGY AND FINANCIAL PERFORMANCE AS MEDIATION VARIABLES IN THE RELATIONSHIP OF CORPORATE GOVERNANCE TO EARNING QUALITY OF PUBLIC COMPANIES IN ASEAN Molina; Mediaty; Asri Usman; Bambang Subiyanto; Median Wilestari
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1497.083 KB)

Abstract

This study aimed to analyze the effect of corporate governance mechanisms on earnings quality with business strategy and financial performance as mediating variables. The analysis was carried out using the SEM-Warp PLS 7.0 application with two relationship models; direct and mediation. The first test analyzes the direct effect of corporate governance mechanisms on earnings quality. The corporate governance mechanism is measured by four proxies (number of commissioners, percentage of independent commissioners, percentage of audit committees with financial or accounting education background, and percentage of public ownership); and earnings quality as measured by four proxies (persistence, predictability, variability, and smoothness). The mediating effect of business strategy and financial performance is measured by proxy of intangible asset value and ROA analyzed through the indirect model. The results obtained in this study are different from result of previous studies that show corporate governance mechanisms in public companies in ASEAN have a negative effect on earnings quality. However, business strategy and financial performance partially mediate (competitive mediation) to function as a suppressive or substitute effect. This explain why the overall effect of corporate governance mechanisms on public companies in the ASEAN region has been significantly practised in many previous studies.
THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) IN INDONESIA: A LITERATURE STUDY Molina; Muhammad Nur; Erwin Indriyanto; Kumba Digdowiseiso; Zalailah Salleh
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 5 (2023): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i5.306

Abstract

The incorporation of Corporate Social Responsibility (CSR) in Indonesia has emerged as a significantly crucial matter in the realms of business and sustainable development. This encompasses an understanding of the obligations that corporations have towards society and the environment, as well as the influence of government regulations and the growing concerns of society regarding social and environmental matters. The objective of this study is to analyze the progress of CSR implementation in Indonesia using a systematic literature review. The methodology employed in this study is a Systematic Literature Review, wherein we gather diverse literature sources encompassing the implementation of CSR in Indonesia. The findings indicate that the adoption of CSR in Indonesia has witnessed a favorable expansion, as companies are progressively recognizing the significance of their impact on society and the surrounding ecosystem. During the discussion, we emphasize the significance of government involvement, community engagement, consumer demands, and company awareness in promoting the development of CSR. Non-governmental organizations (NGOs) also have a significant impact in promoting corporate responsibility. Ultimately, CSR plays a crucial role in Indonesia by actively promoting sustainable development and enhancing the well-being of the community. It is an essential component of the company's existing business strategy. This encouraging progress demonstrates a recognition of the significance of corporate social responsibility in attaining sustainable development objectives
Integrating Climate Risk into Sustainable Financial Strategies for Indonesian Public Companies Wilestari, Median; Molina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4180

Abstract

Many Indonesian public companies focus on meeting sustainability regulations but fail to integrate climate risks into their financial strategies, creating a gap in achieving climate action goals. This study aims to analyze how these companies incorporate climate risks into their financial planning, identify key barriers, and propose practical solutions. A mixed-methods approach was used, combining questionnaires with a scale to measure integration maturity and content analysis of reports from 15 leading companies in the energy, manufacturing, and financial sectors. The findings show that 75% of companies are compliance-focused, only 20% strategically integrate climate risks, and 5% achieve transformational leadership, with barriers isolated teams, unclear regulations, and a lack of practical tools affecting 65-80% of firms. Bank Mandiri and PT Kalbe Farma stand out for using specialized tools to reduce costs and emissions. The study concludes that companies need tailored tools and stronger regulations to move beyond compliance, while management accountants should lead integration efforts to turn climate risks into business opportunities
THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS IN NON-PROFIT ORGANIZATIONS Erwin Indriyanto; Molina; Muhammad Nur; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1333

Abstract

Implementing Financial Accounting Standards (SAK) in non-profit organizations is crucial for establishing financial accountability, ensuring continuity, transparency, and fostering public trust in fund management and overall organizational performance. The objective of this study is to investigate the difficulties and barriers encountered when implementing Financial Accounting Standards (SAK) in non-profit organizations and propose potential remedies. This study employs the Systematic Literature Review methodology to examine the findings of relevant research. The research findings demonstrate the intricate nature of implementing SAK (Systematic Accounting Knowledge) in non-profit organizations. This includes challenges such as a scarcity of human resources, a lack of understanding about SAK, reliance on conventional financial recording methods, and difficulties in adopting internet reporting technology. Possible solutions to these challenges encompass a comprehensive strategy that entails enhancing stakeholder comprehension, cultivating human capital with the requisite accounting expertise, and optimizing the implementation of information technology. This study highlights the importance of adopting SAK as a basis for establishing trust and efficiently carrying out social and financial obligations in non-profit organizations.
A LITERATURE STUDY ON THE DETECTION AND PREVENTION OF PUBLIC SECTOR CORRUPTION THROUGH THE FRAUD TRIANGLE Arni Karina; Muhammad Nur; Molina; Kumba Digdowiseiso; Azwadi Ali
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 3 (2023): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i3.1307

Abstract

The intricacy of governing and the substantial financial damages resulting from corrupt practices within the Indonesian public sector. The objective of this research is to examine the identification and mitigation of corruption in the public sector using the Fraud triangle methodology. The employed approach is Systematic Literature Review (SLR), enabling a thorough examination of the existing research pertaining to this subject matter. The findings of the SLR indicate that a comprehensive comprehension of pressure, opportunity, and rationalization, as outlined in the Fraud triangle, is essential for the identification and mitigation of corruption. The detection process entails identifying factors that increase the likelihood of corruption, while prevention involves implementing structural enhancements, reinforcing internal and external controls, and fostering an organizational culture that prioritizes ethics and integrity. The discussion emphasizes the crucial role of both society and the private sector in establishing a conducive environment that discourages corruption. Ultimately, utilizing the Fraud triangle as a framework to identify and deter corruption in the public sector can serve as the foundation for transparent governance and honesty, leading to favorable outcomes for long-term progress.
Co-Authors Arni Karina Asri Usman Azwadi Ali Bambang Subiyanto Erwin Indriyanto Kumba Digdowiseiso, Kumba Median Wilestari MEDIATY Muhammad Nur Wilestari, Median Zalailah Salleh