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All Journal KEUNIS Jurnal Kajian Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Indonesia Berdaya Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Jurnal Disrupsi Bisnis Abdimisi EkoPreneur Jurnal Akuntansi dan Keuangan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi PENGABDIAN SOSIAL Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik JAKBS Jurnal Nusa Akuntansi ABDIMAS Iqtishadia
Aris Sanulika
Universitas Pamulang
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Do Corporate Governance, Sustainability Reporting, and Gender Diversity Have a Financial Performance Impact? Evidence Indonesia and Malaysia Bank Sanulika, Aris; Hidayati, Wahyu Nurul
KEUNIS Vol. 13 No. 2 (2025): JULY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i2.6319

Abstract

Many studies state that governance and sustainability affect financial performance, and transparent disclosure is considered capable of increasing stakeholder trust in corporate responsibility towards the environment, however, some researchers assume that governance and sustainability reports do not have a positive impact on financial performance and are considered only a burden and only to comply with regulations. This study attempts to fill this gap in the literature by testing the impact of governance disclosure and sustainability reporting by adding gender diversity variables as a moderation, female directors are believed to be more critical and able to increase stakeholder trust. This study uses a panel regression model on a sample of 54 banks registered in Indonesia and Malaysia in 2022. Effective governance can overcome the agency theory and moral hazard problems that commonly occur in the banking industry, such that bank performance, as measured by Tobin's q, increases because stakeholders feel that greater disclosure of governance can have a positive effect on financial performance. Disclosure of sustainability reporting in the banking industry not only complies with regulations but also has a positive effect on financial performance. Sustainability reporting integration into core business strategies is likely to play an important role in driving long-term financial success and increasing stakeholder confidence in bank performance. Gender diversity positively moderates corporate governance practices, sustainability reporting, and, ultimately, superior financial performance. Gender diversity in the ranks of company directors is an important factor in improving corporate governance, sustainability reporting practices, and financial performance. The benefits of gender diversity extend to various organizational dimensions, underscoring its significance as a strategic asset in the contemporary corporate governance paradigm.
PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS DENGAN BOPO SEBAGAI VARIABEL MODERATING Sanulika, Aris; Hidayati, Wahyu Nurul
Jurnal Disrupsi Bisnis Vol. 3 No. 3 (2020): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v3i3.8372

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas dengan bopo sebagai variabel moderasi pada bank syariah yang ada di Indonesia periode 2014-2018. Penelitian ini adalah kuantitatif deskriptif dengan menggunakan sampel penelitian yang dipilih dengan menggunakan metode purposive sampling. Data penelitian dianalisis menggunakan MRA berbantuan program spss. Hasil penelitian menunjukkan bahwa pembiayaan mudharabah dan musyarakah berpengaruh terhadap profitabilitas baik secara parsial maupun simultan. dan variabel bopo mampu memperkuat pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas.M
Edukasi Kepatuhan Bayar Pajak Kendaraan Bermotor melalui Aplikasi Sapawarga Wahyu Nurul; Aris Sanulika; Wiwit Irawati
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.46744

Abstract

Salah satu komponen penting dalam struktur pajak yang memberikan pemasukan bagi negara adalah kepatuhan pajak kendaraan bermotor. Sanksi pajak, kesadaran wajib pajak, keahlian perpajakan, dan faktor lainnya dapat berdampak pada kepatuhan pajak kendaraan bermotor. Bagi penduduk Desa Caringin Kab. Bogor, pembayaran pajak kendaraan secara online menggunakan aplikasi Sapawarga menjadi pilihan yang lebih sederhana dan efektif. Namun, sebagian besar penduduk setempat belum memanfaatkan aplikasi tersebut karena kurangnya pengetahuan dan minimnya sosialisasi. Metode pelaksanaan yang digunakan berupa seminar yang dilakukan secara tatap muka dan diskusi mengenai kepatuhan membayar pajak kendaran bermotor. Hasil dari sosialisasi ini masyarakat merasa sadar dengan adanya aplikasi Sapawarga Jabar untuk memudahkan pembayaran pajak khususnya pajak kendaraan bermotor. Kata Kunci : Edukasi, Kepatuhan, Pajak Kendaraan Bermotor, Aplikasi Sapawarga
Peran Pelaporan Keberlanjutan dan Keberagaman Gender dalam Meningkatkan Kinerja Keuangan pada Sektor Perbankan Sanulika, Aris
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1383

Abstract

The increasing emphasis on sustainability, inclusive governance, and financial performance has intensified the need for empirical evidence in the banking sector, particularly in emerging economies such as Indonesia. Banks are no longer evaluated solely on financial outcomes but also on their commitment to transparency, social responsibility, and effective governance structures. This study aims to examine the relationship between sustainability reporting, gender diversity, intermediation efficiency, capital adequacy, firm age, and financial performance in Indonesian conventional banks. The research adopts a quantitative approach with an associative research design. The population comprises all banking companies operating in Indonesia, while the sample is selected using purposive sampling based on predetermined criteria, resulting in twenty-eight conventional banks observed over the period from two thousand eighteen to two thousand twenty-four. Panel data regression is employed as the analytical method, supported by panel model selection tests, classical assumption tests, and hypothesis testing. Data processing is conducted using EViews software. The findings indicate that sustainability reporting, gender diversity, and intermediation efficiency play a significant role in enhancing bank profitability. Sustainability reporting functions as a strategic mechanism to strengthen stakeholder trust, improve transparency, and reinforce corporate legitimacy. Gender diversity contributes to better decision-making quality and more effective corporate governance. In contrast, capital adequacy and firm age show relatively limited influence. Overall, the study highlights the strategic importance of inclusive governance and sustainable practices in improving the financial performance of the Indonesian banking sector.
The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies Wiwit Irawati; Aris Sanulika; Dian Widiyati; Rosita Wulandari
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9886

Abstract

The purpose of this study is to deepen understanding of how sales growth and capital intensity affect corporate tax aggressiveness through profit management practices, especially in the non-cyclical consumer sector which is stable and crucial to the economy. The results of the research can be used as a reference to improve tax supervision and encourage transparency and corporate governance in the capital market, especially in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of 238 data from 34 non-cyclical consumer companies during the 2017-2023 period. The data analysis process was carried out using the EViews application through a quantitative approach and the type of intervening research. The results of the study show that there is a positive influence of sales growth and capital intensity on tax aggressiveness. Meanwhile, tax aggressiveness is positively influenced by capital intensity and negatively influenced by sales growth. Another result is evidence that profit management does not affect tax aggressiveness, nor does it mediate the relationship between sales growth and capital intensity partially to tax aggressiveness.
Co-Authors Adhitya Putri Pratiwi Ambarwati Dian Nur Aprida Dian Widiyati Dila Angraini ENDANG RUHIYAT Halimah, Imar Hari Stiawan Hidayati, Wahyu Nurul Holiawati Irawati Sianturi Jauharah, Dhiyah Jelanti, Desi Julian Maradina Khuluqi, Khusnul Khusnul Khuluqi Lia Agustina Lubis, Siti Abina Meta Nursita Nabila Alfi Sylvatica Napisah Napisah Napisah, Napisah Nursita, Meta Reti Agustina Riantini, Kirana Rosita Wulandari SATRIYAS ILYAS Stiawan, Hari Suciati Muanifah Tofiq, Tri Agung Tri Agung Tofiq Wahyu Nurul Wahyu Nurul Hidayati Wahyu Nurul Hidayati Wiwit Irawati Wiwit Irawati Wulandari, Liana Novi