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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Jurnal Ilmu Politik dan Komunikasi Kajian Akuntansi Journal of Accounting Auditing and Business International Journal of Financial, Accounting, and Management Khazanah Sosial JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Journal Of Human And Education (JAHE) Comsep : Jurnal Pengabdian Kepada Masyarakat e-Jurnal Apresiasi Ekonomi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi
Dede Abdul Hasyir
Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Uji Teori Institusional: Pengungkapan Emisi Karbon, Leverage, Profitabilitas, dan Nilai Perusahaan Budiman, Lucky Satria; Yadiati, Winwin; Abdul Hasyir, Dede
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3432

Abstract

Purpose: This study examines the impact of carbon emission disclosure, leverage, and profitability on firm value using institusional theory Research methodology: The research uses quantitative data from 10 energy companies listed on IDX (Indonesia Stock Exchange) between 2018-2022. The sample technique used was purposive sampling. Panel data regression is employed to analyze the data. Carbon emission disclosure is measured by GRI-305 (Global Reporting Initiative – 305), leverage by DAR (Debt-to-Asset) and profitability by EPS (Earning per Share) as independent variable, then firm value by PBV (Price Book Value) as dependent variable. Results: Carbon emission disclosure has a positive but insignficiant effect on firm value, leverage has a significant negative effect, while profitability shows a negative but insignificant effect on firm value. Limitations: The study’s sample size was limited due to the removal of outliers to meet classical assumption test, which may reduce the sample’s representativeness but improves data analysis quality. Contribution: This research is useful for investors, academics, companies, government, and the general public who want to know the benefits of carbon emissions disclosure, and the level of readiness of the Indonesian capital market in addressing climate change issues and disclosure of carbon emissions by companies.
PERANCANGAN PENGUKURAN KINERJA DENGAN MENGGUNAKAN METODE BALANCED SCORECARD PADA PT JASA MARGA (PERSERO) TBK Nabilla Aufa Utari; Dede Abdul Hasyir
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 9 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i9.5235

Abstract

Tujuan penelitian ini adalah untuk dapat mengetahui perancangan pengukuran kinerja PT Jasa Marga (Persero) Tbk dengan menggunakan metode balanced scorecard. Perancangan Balanced Scorecard dilakukan sebagai alternatif untuk penilaian kinerja yang lebih holistik dan komprehensif dengan empat perspektif utama yang berujung pada aspek finansial perusahaan. Dengan mengarah pada tujuan jangka panjang dan pengukuran strategi di tingkat atas. Pendekatan kualitatif dan analisis deksriptif digunakan dalam penelitian ini, termasuk wawancara mendalam dengan manajer dan staf perusahaan, serta analisis dokumen terkait untuk mengumpulkan data dan informasi relevan. Hasil penelitian berupa peta strategi dan rancangan model Balanced Scorecard yang memiliki 3 strategi objektif persfektif keuangan, yaitu peningkatan profitabilitas, efisiensi operasional, dan kelayakan bisnis. Kemudian 2 strategi objektif, yaitu market share dan kepuasan pelanggan. Selanjutnya pada persfektif bisnis internal memiliki 3 strategi objektif, yaitu kinerja karyawan, inovasi teknologi, dan kualitas karyawan. Sedangkan terdapat 2 strategi objektif pada persfektif Pembelajaran dan Pertumbuhan, yaitu top talent dan pelatihan sumber daya manusia. Kata Kunci : Pengukuran Kinerja, Balanced Scorecard, PT Jasa Marga (Persero) Tbk
Good Corporate Governance, Stakeholders, and Sustainability Report Disclosure Syahirah, Sheila Najla; Suharman, Harry; Hasyir, Dede Abdul; Saputra, Jumadil
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30630

Abstract

Indonesia currently lacks a mandatory framework for sustainability reporting, with the existing reporting requirements focusing on Corporate Social Responsibility (CSR) reports rather than comprehensive sustainability reporting. This situation has resulted in a significant gap in the disclosure of sustainability reports, as organizations often merely comply with CSR reporting obligations, neglecting broader sustainability considerations. In 2020, challenges in sustainability reporting were evident, particularly in the environmental, agrarian, and energy sectors. The Indonesian Forum for the Environment highlighted issues such as the overexploitation of energy resources for corporate profits and potential biases from the government in supporting energy and manufacturing markets, posing threats to sustainability reporting. This study investigates the influence of Good Corporate Governance (GCG) and stakeholder pressure on sustainability report disclosure. Utilizing a quantitative approach, the research focused on companies listed on the Indonesia Stock Exchange (BEI) operating in the energy, raw materials, industry, and infrastructure sectors, specifically those actively publishing sustainability reports. The data, extracted from sustainability reports available on the BEI website, underwent statistical multiple regression analysis. The findings reveal a significant positive impact of both good corporate governance and stakeholder pressure on sustainability report disclosure, accounting for 77.5%. The implications suggest that social pressure and GCG practices contribute to enhanced sustainability reporting, urging the government to establish more stringent regulations. Future research recommendations include expanding the sample size and incorporating additional variables.
Analysis on the Implementation of Enterprise Risk Management and the Role of Internal Audit in Business Risk Management (Case Study of PT. Bank Tabungan Negara (Persero) Tbk) Fitri Leris Febriana Sianturi; Wahyudin Zarkasyi; Dede Abdul Hasyir
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2201

Abstract

This study aims to analyze the implementation of Enterprise Risk Management (ERM) and the role of Internal Audit in managing business risk at PT Bank Tabungan Negara (Persero) Tbk. This study uses a qualitative approach by utilizing secondary data analysis, including annual reports, audit reports, and official publications of BTN. The focus of the study is to explore the implementation of ERM in identifying, mitigating, and controlling risks, as well as assessing the contribution of Internal Audit in ensuring compliance and providing recommendations for improvement. The results of the study indicate that the implementation of Enterprise Risk Management and the role of Internal Audit have a significant influence on business risk management at Bank BTN.
Pelatihan Pengukuran Dampak Sosial Metode SROI Bagi Pegawai Direktorat TJSL PT. Pos Indonesia (Persero) -, Aat Ruchiat Nugraha; Sjoraida, Diah Fatma; Hasyir, Dede Abdul; Bakti, Iriana; Setianti, Yanti; Wiyatna, M. Fatah
Journal Of Human And Education (JAHE) Vol. 5 No. 2 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i2.2291

Abstract

Saat ini badan usaha dibawah Kementerian BUMN dipersyaratkan untuk dapat melaporkan kegiatan tangjawabsosial lingkungan nya seiring dengan kesepakatan dunia internasional dalam mengurangi emisi kadar karbon. Salah satu bentuk laporan kegiatan tangungjawabsosial dan lingkungan PT. POS Indonesia (persero) yaitu metode Social on Return Investment (SROI). Metode SROI digunakan untuk mengetahui seberapa besar nilai dampak positif kegiatan suatu perusahaan terhadap perkembangan sosial kemasyarakatan dan lingkungan. Tujuan kegiatan pelatihan ini adalah mitra harus memiliki pengetahuan mengenai metode SROI sebagai dasar untuk melaporkan dampak kegiatan sosial perusahaan. Bentuk kegiatan yang diberikan oleh tim pelaksana pengabdian pada masyarakat (PKM) Universitas Padjadjaran adalah praktik pembuatan penyusunan laporan SROI pada program Motor Listrik, Panel Surya, dan Pohon Akhlak yang sudah dilakukan oleh PT. Pos Indonesia (Persero). Metode PKM ini diawali dengan kegiatan ceramah mengenai konseptual SROI yang dilanjutkan tanya jawab, diskusi, dan praktik penyusunan dampak kegiatan sosial lingkungan perusahaan. Hasil kegiatan pengabdian pelatihan yang diberikan menunjukkan bahwa para peserta memiliki pengetahuan dan keterampilan dalam membuat laporan SROI.
An Analysis on the Calculation of the Cost-Based Interconnection Retail Tariff at Telecommunication Industry in Indonesia Zara Sita N.; Dede Abdul Hasyir
Jurnal Akuntansi Vol. 9 No. 1 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i1.493

Abstract

Abstrak Kajian ini bertujuan untuk mengeksplorasi dan menjelaskan bagaimana sebuah aplikasi sistem biaya dipilih dan digunakan untuk menentukan suatu model tarif interkoneksi pada sebuah jaringan seluler. Usaha ini dilakukan dalam rangka merumuskan solusi atas penentuan tarif retail, yang pada akhirnya akan menjadi harga jual yang ditetapkan bagi konsumen. Formulasi tarif interkoneksi berbasis biaya diatur oleh pemerintah Indonesia melalui lembaga yang bernama Badan Regulasi Tarif Indonesia.Secara khusus, studi ini bertujuan untuk mengetahui apakah implementasi regulasi telah dijalankan dengan baik oleh salahsatu penyedia layanan telekomunikasi di Indonesia, yaitu Indosat. Penelitian ini, yang dilakukan dengan pendekatan kualitatif, juga ditujukan untuk mengetahui pengaruh penerapan regulasi pada penetapan tarif retail yang dilakukan oleh penyedia jasa seluler. Kata Kunci:  Interkoneksi; Pembebanan Biaya Jasa; Penelitian Kualitatif; Tarif  Retail
The Effect Of Sustainability Report Disclosure and GCG Toward Firm Value Moderated By Information Asymmetry in CGPI Participants 2012-2015 Pera - Yulianingsih; Memed - Sueb; Dede Abdul Hasyir
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1090

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh pengungkapan laporan keberlanjutan dan GCG terhadap nilai perusahaan yang dimoderasi oleh asimetri informasi pada peserta CGPI 2012-2015. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Sampel adalah berbagai perusahaan yang berpartisipasi dalam CGPI Scoring. Berdasarkan hasil purposive sampling ada 8 perusahaan yang sesuai dengan kriteria selama periode observasi 2012-2015, sehingga ada 32 sampel dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan analisis regresi moderat. Berdasarkan uji statistik, disimpulkan bahwa pengungkapan laporan keberlanjutan berpengaruh positif signifikan terhadap nilai perusahaan, GCG tidak memiliki pengaruh signifikan terhadap nilai perusahaan, asimetri informasi memoderasi pengaruh laporan keberlanjutan terhadap nilai perusahaan, dan asimetri informasi tidak memoderasi pengaruh GCG terhadap nilai perusahaan. Kami menyarankan bahwa peneliti berikutnya untuk menggunakan proxy lain untuk mengukur GCG di samping CGPI tanpa kehilangan kelengkapannya dan dengan tambahan informasi internal dan kualitatif dan untuk memperluas ruang lingkup sampel (tidak terbatas pada peserta CGPI).Kata kunci: Laporan Keberlanjutan, GCG, Nilai Perusahaan, dan Asimetri Informasi.
What drives Indonesian companies to engage in ESG: The non-financial corporate context Dini, Fanji Indra Julian; Dahlan, Muhammad; Hasyir, Dede Abdul
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2676

Abstract

Purpose: This study aims to determine how managerial myopia and financial distress affect ESG performance through earnings management. Methodology/approach: The PLS-SEM approach was used to examine secondary data in this quantitative investigation. This study uses data from non-financial companies listed on the IDX from 2013-2022. Results/findings: This study discovered that financial distress improves the company's ESG performance as seen through earnings management, but this effect is insignificant. Meanwhile, managerial myopia has a negative and insufficient effect on ESG performance as seen through earnings management. Separate research revealed that managerial myopia and financial distress had a detrimental impact but not significant on ESG performance. Conclusion: Companies facing financial distress tend to reduce ESG involvement, while myopic managers prioritize short-term outcomes over sustainability practices. Earnings management weakens ESG performance, and both financial distress and managerial myopia fail to significantly drive ESG engagement in Indonesian firms. Limitations: Due to the limitations of research data, especially data on research and development (R&D), this study cannot compare ROA, marketing, and R&D performance to measure managerial myopia. This study does not further investigate whether the low motivation of companies towards ESG caused by financial distress and managerial myopia affects the company's financial performance. Contribution: This research contributes to deepening understanding of the negative impacts of financial distresses and managerial myopia as well as the effects of earnings management on corporate sustainability.
Co-Authors Aat Ruchiat Nugraha Adi Nugraha Aditya, Fadly Ahmad Choibar Tridakusumah Budiman, Lucky Satria Diah Fatma Sjoraida Dika Supyandi Dini, Fanji Indra Julian Fitri Leris Febriana Sianturi Hamzah Ritchi Harry Suharman Iriana Bakti Kusmana, Muhammad Iqbal Lastri Meito Nababan M. Fatah Wiyatna Mahra Arari Heryanto Mandira, Alif Memed Sueb Muhammad Dahlan Muhammad Yusuf Shalihin Mulyani Mulyani Nabilla Aufa Utari Nisa, Farhatun Pera - Yulianingsih Rizal Alfian Saputra, Jumadil Suharman, Harry Syahirah, Sheila Najla Wahyudin Zarkasyi Yadiati, Winwin Yanti Setianti Yesri, Alvi Rahmi Zara Sita N.