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The Influence of Participation, Transparency, Accountability, and Utilization of Information Technology in the Management of Village Funds Supartini; Abdullah, Syahriar; Kurniawati, Susilaningtyas Budiana; Maryanti, Istinganah Eni
Journal of Social Knowledge Education (JSKE) Vol. 6 No. 4 (2025): November
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v6i4.1964

Purpose of the study: This study aims to determine the influence of (1) participation, (2) transparency, (3) accountability and utilization of information technology in the management of village funds in Bandardawung village, Tawangmangu Karanganyar sub-district. Methodology: This study uses primary data sourced from respondents' answers. The population in this study was 104 community leaders of Bandardawung village. The sample in this study was calculated using the Solvin formula of 83 people. The data collected in this research was 52. The analysis method used was multiple linear regression and was processed using SPPS software version 26. Main Findings: From the partial test, the variable with the greatest influence on village fund management is the variable of information technology utilization, amounting to 12.83. Adjusted R square value indicates that collectively participation, transparency, accountability and utilization of information technology contribute 94,2%. The remaining 5.8% is another factor outside this study. Novelty/Originality of this study: Previous research only discussed the influence of participation, transparency and accountability on village fund management. The author has not found any research that tests participation, transparency, accountability and the use of information technology in village fund management. This study adds the variable of information technology utilization to maintain budgetary order and discipline in village fund management.

Corporate Governance, Firm Size, and Organizational Performance: Evidence From Indonesia’s Energy Sector Fatikha, Nadiya Nur Rahma; Abdullah, Syahriar
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 1 (2026): January
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i1.2666

Purpose of the study: The main purpose of this study is to examine the relationship between corporate governance, firm size, and financial performance. Methodology: This study employs a quantitative research approach using secondary data obtained from annual reports and audited financial statements of energy companies listed on the Indonesia Stock Exchange. The sample was selected through purposive sampling, and the data were analyzed using multiple linear regression with SPSS. Main Findings: The results indicate that the audit committee has a significant relationship with financial performance, while managerial ownership, institutional ownership, and firm size do not show a significant relationship. Simultaneously, corporate governance and firm size are not significantly associated with financial performance. Research Novelty/Originality: This study contributes to the governance literature by examining corporate governance mechanisms as institutional and organizational structures within the Indonesian energy sector during the 2021–2024 period, providing recent empirical evidence amid economic uncertainty and energy transition dynamics.

Managerial Decisions and Organizational Policies in Shaping Profitability of Food and Beverage Companies Jati, Audita Karisma; Abdullah, Syahriar
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 1 (2026): January
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i1.2667

Purpose of the study: This study aims to analyze the impact of production costs, marketing expenses, and sales volume on the profitability of food and beverage companies listed on the Indonesia Stock Exchange during the period from 2021 to 2024, both individually and collectively. Methodology: This research employs a quantitative approach using causal associative research methods. The data utilized consists of secondary data acquired from the annual financial reports of companies in the food and beverage subsector listed on the Indonesia Stock Exchange and the official websites of these companies. The selection of samples in this study utilizes the purposive sampling method. Data analysis was carried out utilizing multiple linear regression with the assistance of SPSS software version 27. Main Findings: The research results indicate that production costs have a significant impact on the profitability of the company. Marketing expenses have been shown to have a significant impact on the profitability of a company. The sales volume also has a significant impact on the company's profitability. At the same time, production costs, marketing costs, and sales volume together have a significant impact on the profitability of companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange. Novelty/Originality of this study: The originality of this study is found in the application of a ratio-based measurement approach for production costs and marketing expenses, as well as the use of asset turnover ratios as a proxy for sales volume. This approach aims to reduce bias from differences in company size, thereby enhancing the accuracy of the test results. In addition, this research presents the latest empirical evidence from the post-pandemic period within the food and beverage industry in Indonesia.

The Influence of Participation, Transparency, Accountability, and Utilization of Information Technology in the Management of Village Funds Supartini; Abdullah, Syahriar; Kurniawati, Susilaningtyas Budiana; Maryanti, Istinganah Eni
Journal of Social Knowledge Education (JSKE) Vol. 6 No. 4 (2025): November
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v6i4.1964

Purpose of the study: This study aims to determine the influence of (1) participation, (2) transparency, (3) accountability and utilization of information technology in the management of village funds in Bandardawung village, Tawangmangu Karanganyar sub-district. Methodology: This study uses primary data sourced from respondents' answers. The population in this study was 104 community leaders of Bandardawung village. The sample in this study was calculated using the Solvin formula of 83 people. The data collected in this research was 52. The analysis method used was multiple linear regression and was processed using SPPS software version 26. Main Findings: From the partial test, the variable with the greatest influence on village fund management is the variable of information technology utilization, amounting to 12.83. Adjusted R square value indicates that collectively participation, transparency, accountability and utilization of information technology contribute 94,2%. The remaining 5.8% is another factor outside this study. Novelty/Originality of this study: Previous research only discussed the influence of participation, transparency and accountability on village fund management. The author has not found any research that tests participation, transparency, accountability and the use of information technology in village fund management. This study adds the variable of information technology utilization to maintain budgetary order and discipline in village fund management.

Corporate Governance, Firm Size, and Organizational Performance: Evidence From Indonesia’s Energy Sector Fatikha, Nadiya Nur Rahma; Abdullah, Syahriar
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 1 (2026): January
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i1.2666

Purpose of the study: The main purpose of this study is to examine the relationship between corporate governance, firm size, and financial performance. Methodology: This study employs a quantitative research approach using secondary data obtained from annual reports and audited financial statements of energy companies listed on the Indonesia Stock Exchange. The sample was selected through purposive sampling, and the data were analyzed using multiple linear regression with SPSS. Main Findings: The results indicate that the audit committee has a significant relationship with financial performance, while managerial ownership, institutional ownership, and firm size do not show a significant relationship. Simultaneously, corporate governance and firm size are not significantly associated with financial performance. Research Novelty/Originality: This study contributes to the governance literature by examining corporate governance mechanisms as institutional and organizational structures within the Indonesian energy sector during the 2021–2024 period, providing recent empirical evidence amid economic uncertainty and energy transition dynamics.

Managerial Decisions and Organizational Policies in Shaping Profitability of Food and Beverage Companies Jati, Audita Karisma; Abdullah, Syahriar
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 1 (2026): January
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i1.2667

Purpose of the study: This study aims to analyze the impact of production costs, marketing expenses, and sales volume on the profitability of food and beverage companies listed on the Indonesia Stock Exchange during the period from 2021 to 2024, both individually and collectively. Methodology: This research employs a quantitative approach using causal associative research methods. The data utilized consists of secondary data acquired from the annual financial reports of companies in the food and beverage subsector listed on the Indonesia Stock Exchange and the official websites of these companies. The selection of samples in this study utilizes the purposive sampling method. Data analysis was carried out utilizing multiple linear regression with the assistance of SPSS software version 27. Main Findings: The research results indicate that production costs have a significant impact on the profitability of the company. Marketing expenses have been shown to have a significant impact on the profitability of a company. The sales volume also has a significant impact on the company's profitability. At the same time, production costs, marketing costs, and sales volume together have a significant impact on the profitability of companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange. Novelty/Originality of this study: The originality of this study is found in the application of a ratio-based measurement approach for production costs and marketing expenses, as well as the use of asset turnover ratios as a proxy for sales volume. This approach aims to reduce bias from differences in company size, thereby enhancing the accuracy of the test results. In addition, this research presents the latest empirical evidence from the post-pandemic period within the food and beverage industry in Indonesia.

Sustainability Signaling and Firm Value: Carbon Emission Disclosure and Environmental Performance Ratings in Shaping Firm Value in Indonesia Sari, Linda Dwi Puspita; Abdullah, Syahriar; Supartini, Supartini; Kurniawati, Susilaningtyas Budiana
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 2 (2026): March
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i2.2668

Purpose of the study: This study aims to analyze the effect of carbon emission disclosure and the environmental performance ratings of the corporate environmental performance rating program on firm value, both partially and simultaneously, in companies listed on the Indonesia Stock Exchange for the period 2022–2024. Methodology: This study employs a quantitative causal-comparative approach using secondary data from corporate and regulatory disclosures. Carbon emission disclosure is treated as a form of corporate social accountability, reflecting firms’ responses to environmental expectations. Firm value is measured using Tobin’s Q, while environmental performance is represented by the environmental performance ratings, which function as a public policy instrument implemented by the Indonesian government. Statistical analysis is used to examine how public regulation shapes market responses to corporate environmental accountability. Main Findings: The results indicate that carbon emission disclosure does not have a significant effect on firm value. The environmental performance have a negative and significant effect on firm value. Simultaneously, carbon emission disclosure and the environmental performance ratings do not have a significant effect on firm value, indicating that environmental information is not yet a major consideration for investors. Novelty/Originality of this study: This study offers novelty by re-examining the effect of carbon emission disclosure and the environmental performance ratings on firm value using the most recent data from the 2022–2024 period. It assesses whether environmental aspects have been utilized by investors as signals in firm valuation and provides empirical contributions to environmental accounting literature and the formulation of sustainable business policies.

Corporate Social Responsibility Disclosure as a Social Legitimacy Mechanism and Profitability on Mining Firm Value 2021-2024 Fatimah, Intan Riyani; Abdullah, Syahriar; Supartini, Supartini; Kurniawati, Susilaningtyas Budiana
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 2 (2026): March
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i2.2675

Purpose of the study: This study investigates the effect of corporate social responsibility disclosure as a social legitimacy mechanism and profitability on firm value in the mining industry. Methodology: This research employs secondary data derived from annual financial statements and sustainability reports of mining companies listed on the Indonesia Stock Exchange. A causal associative quantitative approach with purposive sampling was utilized. Data analysis involved multiple linear regression, classical assumption testing, and descriptive statistical analysis, processed using IBM SPSS Statistics software. Main Findings: The results show that corporate social responsibility disclosure has a positive and statistically significant effect on firm value in the mining sector. In contrast, profitability does not have a significant partial effect on firm value. However, when examined simultaneously, corporate social responsibility disclosure and profitability jointly have a significant influence on firm value. Novelty/Originality of this study: This study offers originality by examining corporate social responsibility disclosure based on the Global Reporting Initiative Standards 2021 as a mechanism of social legitimacy in explaining firm value in the mining sector. Using recent panel data from 2021 to 2024 in Indonesia, the findings demonstrate that corporate social responsibility disclosure plays a more decisive role than profitability in shaping firm value, particularly in industries with high social and environmental exposure.

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