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All Journal WALISONGO INFERENSI Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Walisongo: Jurnal Penelitian Sosial Keagamaan UNEJ e-Proceeding Jurnal Akuntansi dan Pajak FENOMENA Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Journal of Contemporary Accounting Journal of Islamic Accounting and Finance Research ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Apssai Accounting Review (ApAR) FENOMENA: Jurnal Penelitian LEBAH International Journal of Applied Business and International Management
Siti Maria Wardayati
Faculty Of Economics And Business, University Of Jember, Jember, Indonesia
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The Effect of Financial Performance and Environmental Sensitivity on ESG Disclosure: Empirical Study in Agroindustrial Sector Apriono, Markus; Fadah, Isti; Wardayati, Siti Maria; Niken, Regina; Aprillianto, Bayu; Wahyuni, Nining Ika; Awwaliyah, Intan
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2531

Abstract

Environmental, Social, Governance (ESG) has become an essential issue in business operation as a result from pressures from stakeholder such as government, society, creditors, and investors not to only seeking profit, but also preserving the environment, caring the society, and having good governance. The purpose of this study is to examine the effect of financial performance and environmental sensitivity on ESG implementation by using regression model. The financial performance measured by Return on Asset (ROA), environmental sensitivity measured by dummy variable which divided companies into two groups with high and low Green House Gas (GHG), and ESG disclosure measured by ESG indicators. There were 18 agroindustrial companies listed in Indonesia Stock Exchange from 2019-2021 observed. The result of this study showed that there was no significant effect of financial performance measured by Return on Asset (ROA) on ESG, otherwise there was positive significant influence of environmental sensitivity on ESG.
Beyond Budgeting: Konsep Anggaran Alternatif Masa Depan Wardayati, Siti Maria; Hidayatullah, Arif; Prahesti, Lina Rendra; Arafi, M. Wahyu Rahmadani Is
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.761 KB) | DOI: 10.26418/apssai.v1i2.22

Abstract

This study intends to explore the concept and implementation of beyond budgeting in an era where environmental change is happening rapidly. The study adopts a systematic literature review from various articles and information from Internet sites. This study states that the dynamics of rapid environmental change have caused the traditional budget function to become suboptimal, so alternative budgeting methods with other methods have been implemented, for example, through the concept of better budgeting and beyond budgeting. Furthermore, the new concept developed is beyond budgeting because this concept provides freedom for capable people from top-down performance contracts with certain restrictions to obtain adequate resources to consistently increase the company's profitability.
The internal control model of Islamic Boarding School Salafiyah Syafi’iyah Siti Maria Wardayati; Gunarianto Gunarianto; Abd. Mujib
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.13524

Abstract

Purpose - This research aims to find out the typical internal control practices rooted in the Salafiyah Syafi'iyah Sukorejo Islamic Boarding School (SSSIBS) and is offered to be a new model of internal control characterized with the unique values of the Islamic Institution (II).Method - This research uses a qualitative approach. The data are collected through observation, documentation, and interviews. These data collection techniques are carried out in two stages with 18 informants considered having sufficient experience in their departments, and good understanding of the research context.Result - The results found that the main element of the uniqueness of the SSSIBS is the spiritual value that underlies all activities in the II. In the element of spirituality, there are 4 categories, namely 1) the belief and attitude category, 2) practice category, 3) management category, and 4) IBS heritage category. All of these elements are bound as spiritual and become an effective fortress for the II in carrying out all its activities, and are known as Spiritual-based Internal Control.Implication - This research relates to leadership awareness on the importance of internal control to achieve the entity's goals, by constantly evaluating the understanding and implementation, and aligning them with spiritual values that characterize Islamic Institution.Originality - This research is the first study that reveals a new model of internal control in the SSSIBS.
Co-Authors Abd. Mujib Abd. Mujib Afdhika Drajat Dwi Santoso Agung Budi Sulistiyo Agustriono, Aldi Ahmad Iskandar Rahmansyah Ahmad Roziq Alfi Arif Alwan Sri Kustono Arafi, M. Wahyu Rahmadani Is Arif Hidayatullah Arif Hidayatullah Arif Hidayatullah Arif Hidayatullah, Arif Arisandy, Frisma Novela Awwaliyah, Intan Bayu Aprillianto Ditio Adi Surya Wijaya Hadi Efendi, Husnul Irfan Elviera Is Mayarani Ernis, Frenni Feni Wilamsari Fitria Tidarina Frisma Novela Arisandy Ginanjar Bima Riyandaru Gunarianto Gunarianto Hari Sukarno Heni Heni heni heni Ibanatuz Zuhro Siamu Mubarokah Imro'atun Shoimah Intan Nurul Awwaliyah Isti Fadah Iswi Hariyani Ja’far Aziz Hariza, Ja’far Aziz Ja’far Aziz Hariza Ludfa Febriana Marieta Julianti Markus Apriono Mohammad Fiqkri Muhammad Miqdad Nadya Astadewi Putri A Niken, Regina Nining Eka Wahyuni Nining Ika Wahyuni Nur Hisamuddin Nurul Alfiyah Prahesti, Lina Rendra Raden Andi Sularso, Raden Andi Raissa Aulia Salsabila Ririn Irmadariyani Rustianawati, Mutimmah Septarina Prita Dania Sofianti Septarina Prita DS Shita Silvia Nahdia Riesky Suwargono, Eko Wahyu Agus Winarno Warsito Warsito Wasito Wasito Whedy Prasetyo Wilantari, Regina Niken Winda Amilia Yosefa Sayekti Yosefa Sayekti Yulihantini, Dinna Tri Zainal Arifin