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All Journal Wahana Riset Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Journal of Accounting and Investment AKUNTANSI DEWANTARA Jurnal Akuntansi dan Ekonomika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Ilmiah Wahana Akuntansi JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Aplikasi Akuntansi MBIA Jurnal Riset Akuntansi Aksioma Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Jurnal Abdimas Sangkabira Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Journal of Financial and Behavioural Accounting Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
ERNA WIDIASTUTY
Andalas University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Annisa Mawardani Putri; Erna Widiastuty
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.474

Abstract

This study aims to provide empirical evidence of the influence of corporate governance mechanisms on firm value. The population of the research comprises all companies listed on the Indonesian Institute for Corporate Governance (IICG) from 2016 to 2022. Purposive sampling was employed, resulting in a sample of 199 firm-year observations. The independent variable, corporate governance mechanisms, was measured using the Corporate Governance Perception Index (CGPI) score. The dependent variable, firm value, was measured using Tobin's Q and sales growth. Firm size, the control variable, was proxied by total assets. Hypothesis testing was performed using simple linear regression. The results indicate that corporate governance mechanisms have a positive and significant impact on firm value. These findings support agency theory, which posits that corporate governance mechanisms has a positive and significant reduce conflicts of interest between principals-agents.
ANALISIS RISIKO BISNIS PADA UKM COFFEE SHOP DI KOTA PADANG Halimah Tusadiah; Fadila Rahma Mulya; Rahmat Febrianto; Erna Widiastuty; Rebi Fara Handika
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.23211

Abstract

Abstrak: Jumlah Coffee shop yang semakin meningkat di Kota Padang menunjukkan bahwa minum kopi telah menjadi gaya hidup. Peningkatan jumlah coffee shop menunjukkan bahwa bisnis kopi memiliki prospek yang menjanjikan di masa depan. Kegiatan pengabdian masyarakat ini bertujuan untuk menganalisis risiko bisnis pada kedai kopi NorthEast, sebuah UKM yang berlokasi di Kota Padang. Analisis risiko penting dilakukan karena bertujuan untuk melakukan antisipasi risiko bisnis UKM di masa depan. Metode yang dilakukan dalam kegiatan pengabdian ini terdiri dari observasi, wawancara, dan konsultasi. Metoda observasi dilakukan untuk menentukan objek kegiatan pengabdian. Metoda wawancara bertujuan untuk membantu UKM menganalisis risiko bisnisnya. Metoda konsultasi bertujuan untuk memaparkan hasil analisis yang dilakukan sebelumnya dan memberikan solusi atas permasalahan risiko yang dihadapi. Hasilnya adalah bahwa UKM perlu melakukan analisis terhadap risiko bisnisnya secara regular dan mandiri menggunakan instrumen yang disediakan oleh tim pengabdi.Abstract: The increasing number of coffee shops in Padang City shows that drinking coffee has become a lifestyle. The increase in the number of coffee shops shows that the coffee business has promising prospects in the future. This community service activity aims to analyse business risks in coffee shop UKMs in Padang City. Risk analysis is important because it aims to anticipate future SME business risks. The methods used in this service activity consist of observation, interviews and consultation. The observation method is used to determine the object of service activities. The interview method aims to help SMEs analyses their business risks. The consultation method aims to explain the results of previous analyses and provide solutions to the risk problems faced. The result is that SMEs need to analyse their business risks in the future independently using risk measurement instrument provided.
Peran Mediasi Kinerja Lingkungan Pada Pengaruh Green Supply Chain Management Terhadap Cost Leadership Septiano, Tyo Acyar; Widiastuty, Erna
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8655

Abstract

This study aims to provide empirical evidence on whether environmental performance mediates the effect of GSCM on cost leadership. This study uses a quantitative approach. The study population is all public companies listed on the Indonesia Stock Exchange (IDX) in the 2020–2024 period. Sampling was conducted using purposive sampling. Based on the sampling, a sample of 61 companies was obtained with 305 company-year observations. Data analysis was conducted using the Hayes PROCESS approach. Hypothesis testing was conducted using R-Studio. The results show that GSCM has a positive and significant effect on cost leadership. However, environmental performance does not mediate the relationship between GSCM and cost leadership. The results show that GSCM practices can improve cost efficiency, but improved environmental performance requires additional costs, thus reducing the effect of GSCM on cost leadership. This study is limited to companies that have obtained a PROPER rating, so the pressure comes from regulations that better reflect compliance. Furthermore, the results of this study have limitations in generalization because they do not represent companies that do not participate in PROPER. Environmental performance variables are measured by the PROPER score, which does not reflect quantitative details such as tons of emissions, energy consumption, or waste volume. These findings provide evidence that environmental performance does not mediate the relationship between GSCM and cost leadership, implying that cost efficiency from GSCM is not automatically achieved through improved environmental performance. The underlying rationale is that environmental performance achievement is more reflective of compliance with government regulations and is not sufficient to strengthen a cost leadership position. Keywords: Cost Leadership, Environmental Performance, GSCM
The Mediating Role of Green Innovation in the Effect of ESG Practices on Firm Value : Evidence from Southeast Asia Veronika Geani; Erna Widiastuty
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.018

Abstract

Environmental, Social, and Governance (ESG) practices are increasingly adopted by companies. However, the mechanism through which ESG practices enhance firm value still requires further empirical evidence, particularly regarding the mediating role of green innovation in companies operating in the ASEAN region. This study aims to examine the mediating role of green innovation in the relationship between ESG practices and firm value. The sample consists of 300 firm-year observations of companies listed on ASEAN stock exchanges during the 2019–2023 period, selected using a purposive sampling method. Panel data are analyzed using R-Studio through panel regression and mediation analysis. The results indicate that ESG practices have a positive and significant effect on firm value, both directly and indirectly through green innovation. These findings enrich the literature on the mechanism through which ESG creates firm value and provide practical implications by highlighting that the integration of ESG practices and green innovation constitutes an important strategy for enhancing sustainable firm value. Praktik Environmental, Social, and Governance (ESG) semakin luas diadopsi oleh perusahaan. Mekanisme yang menjelaskan bagaimana praktik ESG meningkatkan nilai perusahaan masih memerlukan bukti empiris, khususnya melalui peran green innovation pada perusahaan di kawasan ASEAN. Penelitian ini bertujuan menguji peran mediasi green innovation pada pengaruh praktik ESG terhadap nilai perusahaan. Sampel penelitian terdiri atas 300 observasi perusahaan-tahun perusahaan yang terdaftar di pasar saham ASEAN selama periode 2019–2023 yang dipilih menggunakan metode purposive sampling. Data panel dianalisis menggunakan perangkat lunak R-Studio dengan pendekatan regresi data panel dan analisis mediasi. Hasil penelitian menunjukkan bahwa praktik ESG berpengaruh positif dan signifikan terhadap nilai perusahaan, baik secara langsung maupun tidak langsung melalui green innovation. Temuan ini memperkaya literatur mengenai mekanisme penciptaan nilai melalui ESG serta memberikan implikasi praktis bahwa integrasi praktik ESG dan green innovation merupakan strategi penting untuk meningkatkan nilai perusahaan secara berkelanjutan.
Co-Authors Adelia, Fina Ahmad Ramadhan Akbar, Farras Atha Akram Akram Alamsyah M. Thahir Anggi Saputra Animah Animah Anita Wijayanti Annisa Mawardani Putri Asmara, Lola Yuli Atika Gando Suri Auvi, Rahmatul Azra Ramizah Azzahra, Nabila Baiq Nurrizkiana Cindy Berliana Menti Deni Ahriati Denny Cendra Bhakti Dhini Azhari Eka Putri NF Harahap Endar Pituringsih Erniza, Desri ETIK KRESNAWATI F. D., Gezah Berkah Akbar Fadhila, Febri Luthfi Fadila Rahma Mulya Halimah Tusadiah Handika, Rebi Fara Hery Widijanto I Made Adi Gunawan Imelia Desika Fitri Iswardi, Iswardi Latifah Marwah Leo Ori Wibowo Lilik Handayani Lukman Effendy Lukman Effendy, Lukman Lutfiya, Afifah Astri Muhammad Irfan Musaffa Kamal Nabila Azzahra Natasya Elvin Maharani Pramitya Khairunnisa, Dian Prayitno Basuki, Prayitno putri, amanda Rahmat Febrianto Roisatul Aminy Septiano, Tyo Acyar Shakila Putri Amanda Thahir, Alamsyah M. Veronika Geani Wafiq Muwaffaq Helmi Wahyuni, Ika Sari Wiandra, Aksan Maulana Widya Yorsalina Xaviera, Areta Yolanda, Nike Yulianti, Melia