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Community Satisfaction Index for the Implementation of the Karawang Berseri Program by PT. Pertamina EP Tambun Field in Karawang Kulon Sub-District Wazirul Luthfi; Juniati Gunawan
Journal of Social Research Vol. 2 No. 9 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i9.1393

The Karawang community is faced with the problem of poverty so other problems arise such as violence that occurs against women and children. Based on P2TP2A data, it shows that the level of violence against women and children continues to increase every year. To solve existing problems, PT Pertamina EP Tambun Field seeks to improve the quality of life and reduce violence against women and children through the Karawang Berseri CSR program. This study aims to determine the Community Satisfaction Index for the implementation of community empowerment programs in the Karawang Berseri program. The research method used is a descriptive qualitative method with case studies. Primary data was obtained through a survey of 134 respondents using the Saturated Sampling method and in-depth interviews with 12 beneficiary respondents. Secondary data was obtained from program planning documents, implementation reports, and monitoring and evaluation data. This research starts from May to June 2023 and is located in the Karawang Kulon Village. The results showed that of the 10 variables measured, it produced an average Community Satisfaction Index of 88.9, which indicated that the quality value of the Karawang Berseri program was A or Very Good. Some of the positive impacts can be seen from the economic, social, and environmental benefits that have been generated, and show that the company's commitment is very good and carrying out its responsibilities to society. The key to the success of this program lies in the participatory empowerment model both in planning, implementing, as well as monitoring and evaluation.

Pengaruh Debt Covenant Dan Tunneling Incentive Terhadap Transfer Pricing Daffa Aulia Albani; Juniati Gunawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.7309

Abstract: This study aims to examine and analyze the relationship between Debt Covenants and Tunneling Incentives on transfer pricing, with company size as the control variable for companies listed on the Indonesia Stock Exchange during 2019-2021. The population used in this study are companies from the manufacturing industry sector which are listed on the Indonesia Stock Exchange which also publish Financial Statements for 2019-2021. The samples in this study were 41 companies and the total number of observations was 123. The data collection method was downloaded from the IDX website. The analytical method used is multiple linear regression analysis. The results of testing the hypothesis in this study indicate that the Tunneling Incentive variable has a positive and significant effect on transfer pricing with firm size as the control variable, while the Debt Covenant variable has no positive and significant effect on transfer pricing with firm size as the control variable. Keywords: Transfer Pricing, Debt Covenant, Tunneling Incentive, Company size.

The Effect of Sustainability Financial Disclosure, Sustainability Governance and Financing In The Sustainable Business Activities Category On The Share Price of Banks Listed On The Indonesia Stock Exchange Nikita Trinanda Derzhava; Juniati Gunawan
Asian Journal of Social and Humanities Vol. 2 No. 4 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i4.214

This research aims to determine the influence of sustainable financial disclosure, sustainable governance and financing in the category of sustainable business activities on banking share prices listed on the Indonesia Stock Exchange. Based on data processing from 40 banks listed on the Indonesia Stock Exchange, the results showed that sustainable financial disclosure using the GRI FS indicator had a significant positive effect on the share prices of banks listed on the Indonesia Stock Exchange. Meanwhile, sustainability governance does not have a significant effect on the price of banking shares listed on the Indonesia Stock Exchange, and environmental costs do not have a significant effect on the price of banking shares listed on the Indonesia Stock Exchange

The Effect of Sustainability Financial Disclosure, Sustainability Governance and Financing In The Sustainable Business Activities Category On The Share Price of Banks Listed On The Indonesia Stock Exchange Nikita Trinanda Derzhava; Juniati Gunawan
Asian Journal of Social and Humanities Vol. 2 No. 4 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i4.214

This research aims to determine the influence of sustainable financial disclosure, sustainable governance and financing in the category of sustainable business activities on banking share prices listed on the Indonesia Stock Exchange. Based on data processing from 40 banks listed on the Indonesia Stock Exchange, the results showed that sustainable financial disclosure using the GRI FS indicator had a significant positive effect on the share prices of banks listed on the Indonesia Stock Exchange. Meanwhile, sustainability governance does not have a significant effect on the price of banking shares listed on the Indonesia Stock Exchange, and environmental costs do not have a significant effect on the price of banking shares listed on the Indonesia Stock Exchange

Pengungkapan Emisi Karbon pada Lima Sektor Prioritas dalam Net Zero Emissions Juniati Gunawan; Zefanya Aulianisa Ganna Sumbun
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/h780sj89

This study aims to examine the level of carbon emission disclosure across five priority sectors in Indonesia in supporting the Net Zero Emissions (NZE) target, namely energy, waste, Industrial Processes and Product Use (IPPU), agriculture, and Forestry and Other Land Uses (FOLU). Using a qualitative approach, this study applies content analysis to annual and sustainability reports of companies listed on the Indonesia Stock Exchange during 2022-2024. The findings indicate that carbon emission disclosure remains uneven across sectors, with the energy and waste sectors showing relatively higher disclosure levels. Overall, disclosures are still largely narrative and policy-oriented, while quantitative consistency and accountability remain limited in supporting Indonesia’s NZE achievement.

AI, Blockchain, ERP, and Machine Learning in Fisheries Supply Chain Optimization: A Systematic Literature Review Irfan Dadi; Iveline Anne Marie; Dadang Surjasa; Juniati Gunawan
Jurnal Optimasi Sistem Industri Vol. 25 No. 1 (2026): Published in June 2026
Publisher : The Industrial Engineering Department of Engineering Faculty at Universitas Andalas

Getting a fully digital infrastructure set up for fisheries has become difficult, yet so has understanding how to develop the infrastructure to improve both sustainability and operability. Fish products are especially troubling because they are so perishable. Coordinating the large number of small fishing businesses (which are the main focus of this paper) is troublesome and causes a lack of ability to trace products throughout the supply chain, and a whole host of other inefficiencies. In an attempt to better understand the challenges of technology integration in small-scale fisheries, this paper presents several case studies of how artificial intelligence, machine learning, blockchain, and enterprise resource planning tools have been implemented in fisheries supply chains. In line with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) methodology, the review captures the state of technology in the field by reviewing 111 articles published in the last five years via a systematic search of Scopus and the Web of Science. The bibliometric tool in R was used to process the bibliographic data and ensure a systematic review of the published works. From this analysis, it was found that AI and machine learning tools were primarily used for demand and supply forecasting, whereas blockchain was used to ensure traceability and transparency in the supply chain. ERP tools were used to integrate the logistics, financial, and inventory management systems. While these tools have been implemented, there still appear to be significant barriers to integrating these technologies in a digital ecosystem. The barriers to implementation include high costs, very little digital infrastructure, and a complete unwillingness to adopt the technologies. The review indicates that the use of technology needs to be integrated, and the best way to improve small-scale fisheries is through the use of technology that is flexible, scalable, and can be easily integrated. These solutions lay the groundwork for better sustainable fisheries management. Further down the line, research can focus on creating interconnected systems that make it possible to implement affordable traceability and data-sharing systems, as well as provide real-time decision support across the various stages of the fisheries value chain.

Pengaruh Sertifikasi ISO 14001, Green Human Capital, Dan Board Gender Diversity Terhadap Pengungkapan Emisi Karbon Dengan Profitabilitas Sebagai Pemoderasi Irene Febriyana Mendrofa; Juniati Gunawan
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.14942

Penelitian ini bertujuan menganalisis pengaruh sertifikasi ISO 14001, green human capital (GHC), dan board gender diversity (BGD) terhadap pengungkapan emisi karbon serta menguji peran profitabilitas yang diproksikan dengan return on assets (ROA) sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan sektor energi, industrial, serta transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Sampel terdiri dari 64 perusahaan dengan 192 observasi yang dianalisis menggunakan regresi data panel model Random Effect. Hasil penelitian menunjukkan bahwa sertifikasi ISO 14001 dan board gender diversity tidak berpengaruh signifikan terhadap pengungkapan emisi karbon, sedangkan green human capital berpengaruh positif dan signifikan. Selain itu, profitabilitas tidak mampu memoderasi hubungan antara variabel independen dan pengungkapan emisi karbon. Temuan ini menegaskan bahwa faktor internal perusahaan yang bersifat intangible, khususnya green human capital, lebih berperan dalam mendorong transparansi pengungkapan emisi karbon.

PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE DAN INSTITUTIONAL OWNERSHIP, TERHADAP FINANCIAL STATEMENT FRAUD DENGAN AUDIT QUALITY SEBAGAI VARIABEL MODERASI Pratiwi Adiarta; Juniati Gunawan
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1251

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, good corporate governance, dan institutional ownership terhadap financial statement fraud dengan Audit Quality sebagai variabel moderasi. Penelitian menggunakan data sekunder berupa laporan tahunan perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2022–2024 dengan total 192 observasi. Analisis data dilakukan menggunakan regresi linier berganda dan model interaksi. Hasil penelitian menunjukkan bahwa good corporate governance berpengaruh negatif dan signifikan terhadap financial statement fraud, sedangkan financial distress, institutional ownership, dan audit quality tidak berpengaruh signifikan. Selain itu, audit quality tidak mampu memoderasi hubungan antara variabel independen dan Financial Statement Fraud. Temuan ini menunjukkan bahwa penguatan tata kelola perusahaan berperan penting dalam pencegahan kecurangan laporan keuangan.

Informasi Keberlanjutan dan Ketidakpastian Pasar: Peran Pengungkapan Karbon Arikah Wulandari; Juniati Gunawan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10449

Penelitian ini bertujuan untuk menganalisis pengaruh Informasi Keberlanjutan terhadap Ketidakpastian Pasar serta menguji peran Pengungkapan Karbon dalam memoderasi hubungan tersebut. Penelitian menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan data pasar perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Informasi Keberlanjutan diukur menggunakan ESG Disclosure Index, Ketidakpastian Pasar diukur menggunakan volatilitas return saham, sedangkan Pengungkapan Karbon diukur menggunakan pendekatan Carbon Disclosure Project (CDP). Analisis data dilakukan menggunakan regresi data panel untuk menguji hubungan antarvariabel penelitian serta mengidentifikasi peran moderasi Pengungkapan Karbon. Hasil penelitian menunjukkan bahwa Informasi Keberlanjutan berpengaruh negatif terhadap Ketidakpastian Pasar, yang mengindikasikan bahwa semakin tinggi tingkat pengungkapan informasi keberlanjutan, maka semakin rendah tingkat ketidakpastian yang dihadapi investor di pasar. Selain itu, Pengungkapan Karbon terbukti memoderasi hubungan antara Informasi Keberlanjutan dan Ketidakpastian Pasar. Namun, sifat moderasi yang dihasilkan adalah memperlemah pengaruh negatif tersebut. Temuan ini menunjukkan bahwa pada perusahaan sektor Basic Materials, informasi karbon tidak selalu dipersepsikan sebagai sinyal positif oleh investor, melainkan juga dapat meningkatkan perhatian terhadap risiko lingkungan dan risiko transisi yang dihadapi perusahaan. Penelitian ini memberikan kontribusi empiris pada sektor Basic Materials yang masih relatif terbatas diteliti, khususnya terkait hubungan antara pengungkapan keberlanjutan, pengungkapan karbon, dan ketidakpastian pasar selama periode 2020–2024 yang ditandai dengan peningkatan tekanan ESG, transisi energi, dan perhatian global terhadap isu perubahan iklim.

Determinasi Tingkat Pertumbuhan pada Industri Energi: Peran Modal Intelektual, Efisiensi Aset, dan Struktur Modal Siti Nurrohmah; Juniati Gunawan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10450

Tingkat pertumbuhan perusahaan merupakan indikator penting dalam menilai kemampuan perusahaan mempertahankan keberlanjutan usahanya melalui pemanfaatan sumber daya internal secara optimal. Pada sektor energi, pencapaian tingkat pertumbuhan dipengaruhi oleh berbagai faktor, termasuk pengelolaan modal intelektual, efisiensi aset, dan struktur modal, mengingat karakteristik industri yang padat modal serta menghadapi dinamika harga komoditas dan tuntutan transisi energi. Penelitian ini bertujuan untuk menganalisis pengaruh modal intelektual, efisiensi aset, dan struktur modal terhadap tingkat pertumbuhan. Penelitian menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan tahunan perusahaan yang telah diaudit dan dipublikasikan. Teknik pengambilan sampel menggunakan metode saturated sampling, sehingga diperoleh 398 data observasi selama lima tahun. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews 14. Hasil penelitian menunjukkan bahwa modal intelektual tidak berpengaruh signifikan terhadap tingkat pertumbuhan perusahaan. Sebaliknya, efisiensi aset berpengaruh positif dan signifikan terhadap tingkat pertumbuhan, yang menunjukkan bahwa kemampuan perusahaan dalam mengoptimalkan penggunaan aset menjadi faktor utama dalam mendorong pertumbuhan berkelanjutan. Sementara itu, struktur modal berpengaruh negatif dan signifikan terhadap tingkat pertumbuhan, yang mengindikasikan bahwa peningkatan penggunaan utang dapat menghambat kemampuan perusahaan untuk tumbuh secara berkelanjutan. Temuan penelitian ini diharapkan dapat menjadi referensi bagi manajemen perusahaan, investor, dan akademisi dalam merumuskan strategi pengelolaan sumber daya serta kebijakan pendanaan yang mampu mendukung pertumbuhan perusahaan sektor energi secara berkelanjutan.

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