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BOARD GENDER DIVERSITY AS A MODERATOR IN THE CORPORATE GOVERNANCE AND FIRM VALUE RELATIONSHIP Firmansyah, Mochammad Arief Nur; Usman, Indrianawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): 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/jx9fnm29

Abstract

This study investigates the effect of corporate governance on firm value, with a particular emphasis on the moderating role of board gender diversity (BGD). A quantitative approach is employed using secondary data obtained from Bloomberg, covering publicly listed firms in Indonesia from 2017 to 2023. The analysis utilizes moderated regression analysis (MRA) with three alternative measures of BGD: dummy, proportion, and Blau Index. The results reveal that corporate governance, when assessed independently, does not have a significant direct effect on firm value. However, the interaction between corporate governance and BGD is found to be positive and statistically significant across all models, indicating that gender diversity enhances the governance–firm value relationship. These findings highlight the importance of inclusive board composition in strengthening governance effectiveness, particularly in emerging market contexts.
Employee Trust Betrayal and Fraud Dynamics in Indonesia’s Logistic Industry Sari, Elok Nurindah; Usman, Indrianawati
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 2 (2025): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i2.1080

Abstract

Fraud remains a persistent challenge for organizations in Indonesia, particularly within the logistics industry, which is characterized by complex operations and a high reliance on trust among parties. This study aims to identify the dynamics of employee trust betrayal and patterns of fraudulent behavior in Indonesian organizations. Employing an exploratory case study approach, the research analyzed internal corporate documents, including investigation reports, disciplinary records, and compliance policies from logistics sectors. The findings reveal a rising trend in fraud cases from 2019 to 2024, strongly linked to post-pandemic economic pressures, weak internal controls, and moral rationalization by offenders. Demographic analysis indicates that most perpetrators are early-career male employees under special contract status, suggesting a correlation between employment instability and unethical conduct. Theoretically, this study contributes to the literature by integrating Agency Theory and Fraud Triangle Theory to explain the behavioral roots of organizational fraud. Practically, it underscores the importance of integrity-based governance, multilayered monitoring, and an ethical culture that prioritizes accountability and transparency.
Islamic Strategic Management in Islamic Educational Institutions: Bibliometric Analysis Harahap, Arridha; Usman, Indrianawati
Global Education Journal Vol. 4 No. 1 (2026): Global Education Journal (GEJ)
Publisher : Civiliza Publishing, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/gej.1446

Abstract

This study aims to look at research mapping related to the theme of Islamic strategic management in educational institutions. In this study, the results of the identification of researchers who conduct research related to the management of Islamic strategies in educational institutions, developing themes and journals that publish with related themes are presented. The method used in this study is bibliometric. The articles used as data were 72 articles published in the pages of the Scopus indexed journal. The data was processed using biblioshyni R to be able to map bibliometric research themes related to the management of Islamic strategies in educational institutions. The results of the study show that the most productive journal that discusses Islamic strategic management in educational institutions is Islamic education journals. Meanwhile, the most impactful journal with the highest h-index is the International Journal of Education Development. The study also found that the development of journals that have published articles related to Islamic strategic management in educational institutions has increased significantly over the past 10 years. Huda is the author who has conducted the most research on strategic management in educational institutions by producing as many as 2 articles, in the span of 2016 and 2022. If viewed in terms of affiliation, then Universiti Kebangsaan Malaysia is an affiliate that conducts a lot of research with the keyword Islamic strategy management in educational institutions as many as 5 articles. Richardson is the author whose article was widely cited published in 2004 in the International Journal of Education Development under the title "Possibel Influences of Arabic-Islamic Culture on the Relective Practices Proposed For An Education Degree at The Higher Collages of Technology in The United Arab Emirates". In the keyword analysis, the term "Islamic" top-ranked was mentioned 36 times. Like the growth in article production, there has been a significant increase in the development of keywords related to Islamic strategic management in educational institutions. Furthermore, this study identifies trends in keyword development based on their centrality and density. This study discusses the trends and development of Islamic strategic management literature in educational institutions that have not been widely done. single paragraph of about 250 words maximum. The limitation of this research is that it only uses articles derived from the scopus page collected on September 5, 2023 with the research area of Islamic strategic management in educational institutions.