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All Journal Jurnal Ekonomi JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Economic, Bussines and Accounting (COSTING) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Kontemporer Journal of Social Research COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi Asian Journal of Social and Humanities Journal of Ekonomics, Finance, and Management Studies
Juniati Gunawan
Universitas Trisakti
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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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

Abstract

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

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

Abstract

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

Abstract

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
Pengaruh Stabilitas Keuangan, Tekanan Eksternal dan Target Keuangan Terhadap Kecurangan Laporan Keuangan Cindy Loren Panggabean; Juniati Gunawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9491

Abstract

                This study aims to analyze the influence of financial stability, external pressure, and financial targets on financial statement fraud in companies operating in the consumer cyclicals subsector on the Indonesia Stock Exchange (IDX). Using data from consumer cyclicals companies listed on the IDX during the 2021-2024 period, this study tests the proposed hypotheses. Financial stability is measured by changes in assets, while external pressure is proxied using the leverage ratio. Financial targets are measured by Return on Assets. Data analysis was conducted using the classical assumption test to identify variables that significantly influence the probability of financial statement fraud. The results show that financial stability has a positive and significant effect on financial statement fraud, external pressure has no positive effect, and financial targets have no positive impact on financial statement fraud.
Co-Authors Aisyani Redita Nur Yuliati Andi Aditya Hardinto Cindy Loren Panggabean Criselda Elsa Daffa Aulia Albani Derry Wanta Estralita Trisnawati Etty Murwaningsari Idrianita Anis Irene Gunawan Nikita Trinanda Derzhava Permana Putra Lesmana Rina Melsyawati Roy Sembel Waluyo Wazirul Luthfi Widiyati, Dian