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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat PENG: Jurnal Ekonomi dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Kendali Akuntansi
Ratna Anggraini
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Pengaruh Pengungkapan Lingkungan, Sosial dan Tata Kelola (ESG) Terhadap Return Saham dengan Kepemilikan Manajerial Sebagai Moderasi Graita Nur Fajrin; Ratna Anggraini; Gentiga Muhammad Zairin
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): Oktober-Desember, Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/a7wrab58

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on stock returns, with managerial ownership as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The data used are secondary data obtained from annual reports and sustainability reports for the period 2021–2023, covering a total of 42 companies and 126 observations. The analysis method employed is panel data regression using EViews 13 software. The results indicate that ESG disclosure and governance disclosure do not have a significant effect on stock returns. However, environmental disclosure has a positive effect, while social disclosure has a negative effect on stock returns. Moreover, managerial ownership does not moderate the relationship between ESG disclosures and stock returns. These findings suggest that the market has not fully integrated sustainability considerations into stock performance evaluations in the observed sector, and that managerial ownership does not significantly strengthen the effect of ESG disclosure on stock returns.
Pengaruh Struktur Modal, Umur Perusahaan  dan Komite Audit Terhadap Nilai Perusahaan pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Munadia Sufindra Laely; Ratna Anggraini; Muhammad Yusuf
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): Januari-maret, Ekonomi Digital dan Transformasi Bisnis
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/by38c248

Abstract

This study aims to present empirical evidence on the effect of capital structure, company age, and audit committee on company value in infrastructure companies listed on the Indonesia Stock Exchange. Company value in this study is proxied by Price Book Value (PBV). The study was conducted using quantitative methods with secondary data sourced from annual reports. The research population includes infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Through purposive sampling, 147 observation samples were obtained, which were then analyzed using panel data regression with the help of Eviews 13 software. The results showed that company age had a positive effect on company value, while capital structure and audit committees were not proven to have an effect on company value.
Penyusunan Rancangan Standar Operasional Prosedur (SOP) Mekanisme Uang Persediaan (UP) pada Sekretariat Kementerian Kependudukan dan Pembangunan Keluarga/BKKBN Nabila Eka Fitriani; Hera Khairunnisa; Ratna Anggraini
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/3ncghd03

Abstract

This study selected the Secretariat of the Ministry of Population and Family Development/National Population and Family Planning Board (Kemendukbangga/BKKBN) as the research site because no Standard Operating Procedure (SOP) governing Cash Advance Mechanism currently exists within its operations. The absence of such an SOP may compromise the integrity of state finances and increase financial risks, including administrative errors and other irregularities. Therefore, this research aims to develop a systematic, clear, and regulation-compliant draft SOP for Cash Advance and Revolving Cash Advance requests within the Secretariat of the Ministry of Population and Family Development/BKKBN. Additionally, the study seeks to obtain validation of the developed SOP draft. Developing this SOP draft is crucial as it will serve as a practical guideline for employees in carrying out their duties, thereby supporting the achievement of government objectives and targets. The study employed a qualitative descriptive method, complemented by the ADDIE (Analysis, Design, Development, Impelementation, and Evaluation) model to ensure the resulting output is both approriate and practical. Data were collected through observation, interviews, and documentation. The research produced a draft SOP for the Cash Advance mechanism, specifically covering Cash Advance and Revolving of Cash Advance procedures. This draft was developed in accordance with the provisions of the Minister of Finance Regulation No. 62 of 2023 on Budget Planning, Budget Implementation, and Financial Accounting and Reporting, as amended by PMK No. 107 of 2024. The draft SOP was validated by an informant who serves as a functional treasury officer at the working unit, confirming that the SOP is valid, compliant with appicable regulations, and aligned with the unit’s operational needs.  
Empowering the Student through Social Media and Financial Management Plan Templates for Universities in Southeast Asia Febrilia, Ika; Ratna Anggraini; Shandy Aditya; Tuty Sariwulan; Agung Wahyu Handaru; I Gusti Ketut Agung Ulupui; Puji Wahono; Ati Sumiati; Rida Prihatni; Suherdi; Indra Pahala; Destria Kurnianti
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2024): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v9i1.13909

Abstract

Planning from various aspects is crucial in running a business. Planning is done so that an entrepreneur can achieve optimal results and profit. One type of planning that can be utilized in line with the increasingly widespread development of digital marketing is from the side of Social Media and the Financial Management Plan. But unfortunately, not many entrepreneurs, either those who are just starting a business or are currently running a business, apply this type of planning. In fact, by using good planning, an entrepreneur can maximize brand promotion and financial management that they manage. The community service team provides templates and training on the utilization/use of the Social Media Plan and Financial Management Plan Templates to students interested in entrepreneurship (studentpreneurs). The training was conducted through Zoom Meetings at three universities in Southeast Asia (Universitas Negeri Jakarta – Indonesia, Universiti Malaysia Sabah – Malaysia, and Valaya Alongkorn Rajabhat University – Thailand). As many as 85.7% of participants have never used a template similar to a Social Media Plan; 2) There are 77.1% of participants who have never used a template such as a Financial Management Plan; 3) 100% of participants felt that the two templates were handy, and they were interested in using the templates.
Pengaruh Konsentrasi Pasar Audit, Keahlian Komite, dan Kompleksitas Operasional terhadap Kualitas Audit Anggi Meilinda; Ratna Anggraini; Hafifah Nasution
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6628

Abstract

This study examines the effects of audit market concentration, audit committee expertise, and operational complexity on audit quality among infrastructure firms listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analysis was based on a quantitative research approach using secondary data extracted from published annual reports and financial statements. Applying purposive sampling criteria, the study obtained a sample of 34 firms, representing 102 firm-year observations. Audit quality was measured using the Earnings Surprise Benchmark (EBS), while the proposed hypotheses were tested through binary logistic regression. The findings reveal that audit market concentration has a significant negative effect on audit quality, indicating that a more concentrated audit market tends to reduce the likelihood of higher audit quality. Conversely, audit committee expertise and operational complexity do not exhibit significant effects on audit quality. These results suggest that competitive conditions within the audit market remain an important determinant of audit quality, whereas corporate governance characteristics and operational complexity alone are insufficient to explain variations in audit quality among infrastructure companies.
Co-Authors Agung Wahyu Handaru Anggi Meilinda Ati Sumiati Destria Kurnianti Gentiga Muhammad Zairin Graita Nur Fajrin Hera Khairunnisa I Gusti Ketut Agung Ulupui Ika Febrilia Indra Pahala MUHAMMAD YUSUF Munadia Sufindra Laely Nabila Eka Fitriani Nasution, Hafifah Puji Wahono Rd. Tuty Sariwulan Rida Prihatni Shandy Aditya Suherdi