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Pengaruh Good Corporate Governance Dan Corporate Social Responsibilty Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2022) Hakimsyah, Maryo Maulana; Inawati, Wahdan Arum
eProceedings of Management Vol. 11 No. 3 (2024): Juni 2024
Publisher : eProceedings of Management

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Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies Inawati, Wahdan Arum; Azizah, Adinda Noor
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31016

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This study aims to examines the influence of adoption of extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness. CG variables consist of size of the board of directors, institutional ownership, and auditor turnover by involving corporate size and audit opinion as control variables. The samples of this study are 87 companies of consumer cyclicals sector listed in the Indonesian Stock Exchange between 2019 and 2021 consistently (or 261 observations). Data were analyzed using the logistic regression method and the results show that institutional ownership, and auditor turnover have a significant influence, while XBRL adoption and board size do not have a significant influence on timeliness of financial reporting in the sample companies. Institutional ownership has a positive influence, while auditor turnover has a negative influence on timeliness of financial reporting.
Hotel Revenue Performance: Roles of Labor, Liquidity, and Governance Mechanism Agung, Chris Petra; Inawati, Wahdan Arum; Anggita, Meidila
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1615

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There is a remarkable contribution of hotel industries towards Indonesian GDP in the past few years. However, hotel business is vulnerable to uncertainty such as economic crisis, regulation changes, and pandemic. This vulnerability inevitably causes a decrease in hotels’ occupancy rate that would lead to lower revenue growth. This study aims to analyze three factors that represents these uncertainties namely labor cost, liquidity, and governance mechanism. The samples involved in this paper were hotel companies listed in Indonesia Stock Exchange in 2017-2022 period. Data is collected through published financial reports. Multiple regression is done by using SPSS version 21. The results showed that: (1) labor cost significantly and negatively affected hotel revenue growth. This finding indicates that labor cost is only one of components forming labor productivity while labor productivity has more determining power in increasing hotel revenue; (2) board of director size significantly and negatively affected hotel revenue growth. This finding indicates that there is higher chance of negligence to duties for board of director members who have more peers in comparison with those who have less; (3) liquidity did not significantly affect hotel revenue growth. This finding suggests hotel companies to allocate their cash and cash equivalents to other allocations that have more capability in generating revenue. Furthermore, the R square is 0,243 meaning that hotel revenue growth is 24,3% explained by labor cost and board of director size.
How Financial Performance, CSR Disclosure, and GCG Mechanism in Indonesia and Malaysia Banks? Brigitta Eva Sinta Amartya; Wahdan Arum Inawati
Jurnal Multidisiplin Madani Vol. 3 No. 9 (2023): September, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i9.5883

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The goals of this study is to ascertain the simultaneous or partial effects of corporate social responsibility disclosure, board size, managerial ownership, and institutional ownership. The population in this study are banking sub-sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange in 2017-2022. The sample selection in this study used a purposive sampling method. The samples obtained were 12 Indonesian banking companies and 6 Malaysian banking companies. The data analysis used is descriptive and panel data regression. Based on the research results, the banks listed on the Indonesia Stock Exchange show that CSR disclosure, board size, and managerial ownership do not affect financial performance and institutional ownership positively affects financial performance. Meanwhile, the banking sub-sector companies listed on the Malaysia Stock Exchange show that CSR disclosure, board size, managerial ownership, and institutional ownership do not affect financial performance
BAGAIMANA R&D MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN? Agung, Chris Petra; Inawati, Wahdan Arum
Modus Vol. 35 No. 1 (2023): Vol. 35 No. 1 (2023): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v35i1.6600

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During the Covid-19 pandemic, in general, Indonesian pharmaceutical industry experienced negative growth, however, there were some companies who reported higher profits. One of the resources contributing to company performance is Intellectual Capital (IC). This research aims to analyze the influence of IC and Total Asset Turnover (TATO) towards performance with Research and Development Intensity (RDI) as a moderating variable. Company performance is measured by Return on Equity (ROE), while IC is measured by its three components: Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE). This research uses quantitative approach by analyzing secondary data obtained from published financial reports during 2015-2021 period. This research empirically proves that HCE and SCE have no significant influence towards ROE, even after being moderated by RDI. CEE positively and significantly influences ROE, however, the influence will be insignificant after RDI moderation. TATO has negative and significant influence towards ROE, however, the RDI moderation will turn the influence into positive. Keywords: capital employed efficiency; intellectual capital; R&D intensity; return on equity. Selama masa pandemi Covid-19, secara umum industri farmasi di Indonesia mengalami pertumbuhan negatif, akan tetapi terdapat beberapa perusahaan yang mencatatkan laba lebih tinggi. Salah satu sumber daya perusahaan farmasi yang berkontribusi terhadap kinerja adalah Intellectual Capital (IC). Penelitian ini bertujuan untuk menganalisis pengaruh IC dan Total Asset Turnover (TATO) terhadap kinerja dengan dimoderasi oleh Research and Development Intensity (RDI). Kinerja perusahaan diukur menggunakan Return on Equity (ROE), sedangkan IC diukur dengan menggunakan tiga komponen yang membentuknya: Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), dan Structural Capital Efficiency (SCE). Penelitian ini menggunakan pendekatan kuantitatif dengan mengolah data sekunder yang didapat dari laporan keuangan yang dipublikasikan pada periode 2015-2021. Hasil penelitian menunjukkan bahwa HCE dan SCE tidak mempengaruhi ROE secara signifikan baik sebelum maupun sesudah dimoderasi oleh RDI. CEE berpengaruh positif dan signifikan terhadap ROE sebelum dimoderasi oleh RDI, namun pengaruh tersebut menjadi tidak signifikan setelah dimoderasi oleh RDI. TATO memiliki pengaruh negatif dan signifikan terhadap ROE sebelum dimoderasi oleh RDI, namun pengaruh tersebut berubah menjadi positif dan signifikan setelah dimoderasi oleh RDI. Kata kunci: modal intelektual; capital employed efficiency; R&D intensity; return on equity.
PELATIHAN PENGELOLAAN BIAYA UNTUK MENGHASILKAN KEUNTUNGAN MAKSIMAL DI PONDOK PESANTREN MODERN ASSURUUR KABUPATEN BANDUNG Saraswati, Rr. Sri; Inawati, Wahdan Arum; Octrina, Fajra
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.24990

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Abstrak: Pengelolaan biaya yang efektif dan efisien sangat penting bagi kelangsungan operasional dan keberlanjutan Pondok Pesantren Modern Assuruur di Kabupaten Bandung. Artikel ini membahas pelaksanaan pelatihan pengelolaan biaya untuk mencapai keuntungan maksimal di pondok pesantren tersebut. Pelatihan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pengurus pesantren dalam mengelola biaya, mengoptimalkan penggunaan sumber daya, serta menerapkan transparansi dan akuntabilitas dalam pengelolaan keuangan. Metode pelaksanaan meliputi presentasi, diskusi, dan evaluasi melalui 5 pertanyaan di dalam kuesioner yang menunjukkan respons positif dari peserta yang merupakan 26 pengurus manajemen di Pondok Pesantren Modern Assuruur di Kabupaten Bandung. Hasil pelatihan diharapkan dapat membantu pondok pesantren dalam menghadapi tantangan keterbatasan sumber dana, pengeluaran tidak terduga, dan manajemen keuangan yang lemah. Peserta memberikan umpan balik sebanyak 96,92% menyatakan setuju dan sangat setuju bahwa materi kegiatan sesuai dengan kebutuhan peserta yang mudah dipahami dan diimplementsikan. Peserta juga memahami potensi sumber pendapatan baru yang harus dikaji lebih dalam termasuk biaya yang ditimbulkan dari pendapatan tersebut agar meraih keuntungan. Implementasi strategi yang dibahas dalam pelatihan ini diharapkan dapat meningkatkan kinerja keuangan, efisiensi operasional, dan kualitas layanan pendidikan di Pondok Pesantren Modern Assuruur. Abstract: Effective and efficient cost management is crucial for the operational continuity and sustainability of Pondok Pesantren Modern Assuruur in Kabupaten Bandung. This article discusses the implementation of cost management training aimed at achieving maximum profit within the school. The training aims to enhance the knowledge and skills of the school's administrators in managing costs, optimizing resource use, and promoting transparency and accountability in financial management. The implementation methods include presentations, discussions, and evaluations through a questionnaire comprising five questions, which received a positive response from the 26 administrators participating in the training. The training outcomes are anticipated to assist the Islamic boarding school in addressing challenges such as limited funding sources, unexpected expenses, and weak financial management. Feedback from participants indicated that 96.92% agreed or strongly agreed that the training material was relevant, easy to understand, and practical. Additionally, participants recognized the potential for new income sources and the necessity to analyze the costs associated with generating this income to achieve profitability. The strategies discussed during the training are expected to enhance financial performance, operational efficiency, and the quality of educational services at Pondok Pesantren Modern Assuruur in Kabupaten Bandung.
Pengaruh Climate Change Disclosure Terhadap Kinerja Keuangan Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Kontrol (Studi Pada Seluruh Perusahaan Non – Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023) Grace Clara Gabriella; Wahdan Arum Inawati
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

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Penelitian ini mengevaluasi dampak pengungkapan perubahan iklim (CCD) terhadap kinerja keuangan perusahaannon-keuangan di Bursa Efek Indonesia selama 2022–2023. CCD dianalisis menggunakan pendekatan konten analisisberdasarkan kerangka TCFD. Kinerja keuangan diukur melalui Return on Assets (ROA) dan Return on Sales (ROS),dengan ukuran perusahaan sebagai variabel kontrol. Analisis dilakukan menggunakan regresi data panel melaluiEviews 12. Hasil menunjukkan bahwa CCD tidak memiliki pengaruh signifikan terhadap ROA, namun berdampaknegatif terhadap ROS. Ini mengindikasikan bahwa pengungkapan iklim belum memberikan manfaat finansiallangsung dalam jangka pendek, terutama di pasar domestik yang masih dalam tahap awal adopsi pelaporan iklim.Meski demikian, CCD tetap berperan penting dalam membangun kepercayaan dan legitimasi perusahaan. Kata Kunci: laporan pengungkapan perubahan iklim; kinerja keuangan; return on assets (ROA); return on sales (ROS);rekomendasi TCFD
Pengaruh Profitabilitas Dan Nilai Perusahaan Terhadap Carbon Emission Disclosure Dengan Variabel Kontrol Firm Size, Liquidity, Dan Leverage (Studi Pada Perusahaan Yang Terdaftar Di Indeks Esgqkehati Periode 2021-2024) Masna Abdul Baqi; Wahdan Arum Inawati
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

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Carbon Emission Disclosure menjadi salah satu bentuk transparansi perusahaan terhadap tanggung jawab lingkungan.Meningkatnya perhatian publik dan investor terhadap isu keberlanjutan mendorong perusahaan untuk lebih terbukadalam menyampaikan emisi karbon yang dihasilkan. Penelitian ini bertujuan untuk menguji pengaruh profitabilitasdan nilai perusahaan terhadap carbon emission disclosure dengan variabel kontrol firm size, liquidity, dan leveragepada perusahaan yang terdaftar di Indeks ESGQKEHATI periode 2021-2024. Penentuan sampel dilakukan denganmetode purposive sampling. Diperoleh 15 perusahaan sebagai sampel, sehingga total data observasi berjumlah 60data. Teknik analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi datapanel dengan menggunakan software E-Views 12. Hasil penelitian menunjukkan bahwa profitabilitas dan nilaiperusahaan berpengaruh secara simultan terhadap carbon emission disclosure. Secara parsial, profitabilitasberpengaruh positif signifikan terhadap carbon emission disclosure, sedangkan nilai perusahaan tidak berpengaruhterhadap carbon emission disclosure. Temuan ini memberikan kontribusi untuk dijadikan referensi bagi penelitianselanjutnya dalam memahami pengungkapan emisi karbon serta berbagai faktor yang memengaruhinya. Penelitianselanjutnya diharapkan meneliti objek penelitian lain dengan menggunakan indeks saham yang berbasisEnvironemental, Social, and Governance (ESG) dan meneliti varibel-variabel lain di luar penelitian ini.Kata Kunci: Carbon Emission Disclosure, Profitabilitas, Nilai perusahaan.
Pengaruh Ukuran Dewan Komisaris, Ukuran Komite Audit, Dan Frekuensi Rapat Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (Studi Kasus Perusahaan Sektor Basic Material yang terdaftar di Bursa Efek Indonesia periode 2021 -2023) Mirsa Adela Kurnia Dewi; Wahdan Arum Inawati
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

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Corporate social responsibility adalah bentuk kepedulian perusahaan terhadap pihak intenal dan eksternalyang berkepentingan dalam bidang sosial, lingkungan, dan pendidikan. Studi ini bertujuan guna mengetahuibagaimana pengaruh ukuran dewan komisaris, ukuran komite audit, dan frekuensi rapat komite audit terhadappengungkapan corporate social responsibility pada perusahaan sektor basic material yang terdaftar di BEI periode2021-2023. Dengan menggunakan pendekatan kuantitatif dan analisis regresi data panel dengan olah data padaEviews, data diperoleh dari annual report dan sustainability report. Digunakan populasi sebanyak 103 instansi sektorbasic material selama tiga tahun. Teknik purposive sampling digunakan dalam studi ini untuk mengumpulkan sampeldan didapatkan sebesar 99 sampel dari 33 perusahaan selama periode tiga tahun. Hasil studi menjelaskan secarabersama ketiga variable berpengaruh. Sementara itu ukuran dewan komisaris memiliki dampak positif pada CSRD,ukuran komite audit dan frekuensi rapat komite audit secara signifikan tidak berpengaruh terhadap CSRD. Kata kunci: Pengungkapan Corporate Social Responsibility, Dewan Komisaris, Komite Audit, Frekuensi RapatKomite Audit
EDUKASI LITERASI KEUANGAN: STRATEGI PENGELOLAAN KEUANGAN RUMAH TANGGA & PENGENDALIAN PERILAKU KONSUMTIF KARYAWAN KLINIK UTAMA Saraswati, Rr. Sri; Octrina, Fajra; Inawati, Wahdan Arum
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i2.37408

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Abstrak: Literasi keuangan merupakan keterampilan penting bagi karyawan berpenghasilan tetap yang rentan terhadap perilaku konsumtif, sehingga pada tahun 2025 Tim Pengabdian Masyarakat Telkom University melaksanakan program edukasi literasi keuangan dasar di Klinik Utama Perisai Husada yang berfokus pada pembedaan kebutuhan dan keinginan, penyusunan anggaran sederhana, serta pembiasaan menabung. Sebagai tindak lanjut dalam periode akhir tahun 2025 hingga awal Januari 2026, program pengabdian masyarakat ini kembali dilaksanakan dengan tujuan memperkuat pemahaman dan praktik literasi keuangan dasar. Kegiatan difokuskan pada pendalaman strategi pengelolaan keuangan rumah tangga, pengendalian perilaku konsumtif, serta simulasi penyusunan anggaran bulanan sesuai kondisi nyata peserta. Melalui pendekatan interaktif berupa penyuluhan, diskusi kelompok, dan praktik langsung, kegiatan ini diharapkan mampu meningkatkan kesadaran dan keterampilan finansial karyawan Klinik Utama Perisai Husada. Dengan demikian, para peserta yaitu 26 karyawan Klinik Utama Perisai Husada dapat lebih bijak dalam mengelola pendapatan, menghindari jeratan utang, serta menyiapkan perencanaan keuangan jangka panjang yang lebih sehat. Evaluasi kegiatan dilakukan melalui kuis singkat, diskusi reflektif, dan kuesioner tertutup skala Likert lima poin, yang menunjukkan bahwa kegiatan pengabdian masyarakat berjalan efektif dengan dampak positif, ditandai oleh 97,69% peserta menyatakan setuju dan sangat setuju terhadap kesesuaian, kejelasan, dan relevansi materi serta kualitas pelayanan, yang mencerminkan peningkatan pemahaman dan kepuasan peserta secara signifikan dibandingkan kondisi awal.Abstract: Financial literacy is an important skill for fixed-income employees who are prone to consumptive behavior. Therefore, in 2025, the Telkom University Community Service Team implemented a basic financial literacy education program at the Perisai Husada Main Clinic, focusing on distinguishing between needs and wants, preparing a simple budget, and developing a habit of saving. As a follow-up in the period from late 2025 to early January 2026, this community service program was implemented again with the aim of strengthening the understanding and practice of basic financial literacy. The activities focused on deepening household financial management strategies, controlling consumptive behavior, and simulating monthly budget planning according to the actual conditions of the participants. Through an interactive approach consisting of counseling, group discussions, and hands-on practice, this activity was expected to increase the financial awareness and skills of Perisai Husada Main Clinic employees. Thus, the 26 participants, who were employees of Perisai Husada Main Clinic, could be wiser in managing their income, avoid debt traps, and prepare healthier long-term financial plans. The evaluation of activities was conducted through short quizzes, reflective discussions, and closed-ended five-point Likert scale questionnaires, which showed that community service activities were effective and had a positive impact, as indicated by 97.69% of participants agreeing and strongly agreeing with the suitability, clarity, and relevance of the material and quality of service, reflecting a significant increase in participants' understanding and satisfaction compared to the initial conditions.
Co-Authors Abdullah, Arkhan Fauzan Agung, Chris Petra Ajeng Luthfiyatul Farida Aminahtul Zahroh Angela Lionika Anggita, Meidila Annisa Nurbaiti Artanti, Nailah Artista, Gianina Aufa Oktafitria Aulia Fatiha Kurniadi Avison Xaquil Azhar Azizah, Adinda Noor Brigitta Eva Sinta Amartya Cahyaningsih Cahyaningsih Clara Octavia Sitorus Debby, Teresia Didit Widiatmoko Evalyna, Naomi Mega Fadiyah Hani Sabila Fahreza, Muhammad Fariz Faishal Mufied Al Anshary Fajra Octrina Fanji Farman Fasya, Angghy Aghniya Fauziah, Farrah Feby Astrid Kesaulya Ganendra, Nadhif Akmal Grace Clara Gabriella Hakimsyah, Maryo Maulana Hanif Azhar Hery Widijanto Hilda Hilda Salman Said Hilda Salman Said Idayu Rahmadewi Ilhami, Rafli Rizki Ina Nusuki Isyiana , Arrum Amelia Isynuwardana, Deannes JAZADI, FURQAN RAMADHAN Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA Kurnia Kurnia Majidah Majidah Marwah, Assyifa Masna Abdul Baqi Mirsa Adela Kurnia Dewi Mubarokah, Ladystia Fadwah Muhammad Muslih Muhammad Muslih Nabila, Dien Aulia Nathasya Prissillya Aggatha Novy Fajrianti Nursadrina, Athirah Pelawi, Gracetia Diasri Rahmatika, Annisa Nurdini Rahmawati Rahmawati Rahmawati, Oni Ramdani, Achmad Tamam Hilal Rifky Wardhana Taniwangsa Rifqi Adam Rinaldy Rinaldy, Rifqi Adam Rr Sri Saraswati Rr Sri Saraswati Ruri Octari Dinata Ruri Octari Dinata Ruri Octari Dinata S. Ja’far Husnaini Sekardiva, Hafidza Aphrodaity Azra Siti Aisyah Lubis, Siti Aisyah Sitorus , Clara Oktavia Sitorus, Clara Oktavia Sitti Farikha Tenri Pada Sri Rahayu Susanta, Christina Pungky Tasya Kemala Puteri Tri Widarmanti Yeremias Budi Irawan Yusuf, Nisa Adhwani Zahara, Keysha Zulkarnaen, Yoga Fauzi