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WOMEN LEADERSHIP AND CORPORATE WATER INFORMATION DISCLOSURE: MODERATING EFFECT OF INTERNET VISIBILITY Magdalena, Renna; Isnalita, Isnalita; Soewarno, Noorlailie
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.19798

Indonesia faces a critical clean water scarcity issue, with only 67% of the population's water demand satisfied in 2021. This study examines the role of women directors in enhancing water information disclosure, focusing on the moderating effect of internet visibility. A quantitative research design was employed, analyzing secondary data from 723 Indonesian companies listed on the Indonesia Stock Exchange (IDX) that published GRI Sustainability reports from 2019 to 2022. The unit of analysis is firm-year observations, with water disclosure measured through GRI 303 content analysis. Regression analysis tested the research hypotheses. Results show that women directors positively influence water disclosure, supporting the first hypothesis. Furthermore, the second hypothesis is also accepted, as internet visibility amplifies this relationship, fostering greater transparency. These findings highlight the novel role of internet visibility and gender diversity in enhancing water disclosure practices, offering insights into corporate governance for sustainable development in Indonesia.

Brewing Loyalty On The Move: The Role Of Food Quality, Price, And Variety On Customer Buying Decision Toward Kopi Keliling In Surabaya Oliandes Sondakh; Edward Melvin Gandakusuma; Renna Magdalena
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This study investigates the impact of food quality, price, and menu variety on customer buying decisions among consumers of kopi keliling in Surabaya, a growing segment within Indonesia’s informal food and beverage industry. The research aims to provide insights into consumer behavior and offer practical recommendations for street-level entrepreneurs operating in dynamic urban markets. Using multiple linear regression analysis, the results reveal that food quality and menu variety significantly and positively influence buying decisions, while price despite being positively correlated, does not have a statistically significant effect. Among the three variables, food quality emerged as the strongest predictor, highlighting customers’ prioritization of taste, freshness, hygiene, and presentation. This supports previous findings, suggesting that consistency and quality are crucial to building trust and encouraging repeat purchases, especially in informal or mobile business settings. Menu variety also plays a vital role in shaping customer decisions. A diverse selection of coffee and beverage options helps vendors cater to different preferences and enhances the perceived value of the overall offering. In contrast, the insignificance of price indicates that consumers are more influenced by value perception than affordability alone challenging common assumptions about price sensitivity in informal market segments. The model’s Adjusted R² of 0.393 indicates that 39.3% of the variation in buying decisions can be explained by the three independent variables, while other potential factors such as service quality, vendor personality, and branding may also play a role.

The Signaling Effect of Elite Connections: How Political-Military Networks Influence Financial Reporting Quality via Audit Mechanisms in Indonesia Renna Magdalena; Oliandes Sondakh; Kathleen Feliciana Lantemona
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This study examines how political and military connections among corporate elites influence financial reporting quality in Indonesian manufacturing companies during 2022–2024. The research also investigates the mediating role of the audit process in the relationship between board connections and financial reporting quality. Using secondary data from publicly listed firms, we analyze political and military affiliations of board members, audit delays, and Beneish M-Scores as proxies for financial reporting quality. The study adopts a signaling theory framework to explain how elite networks and audit mechanisms may interact within corporate governance. By focusing on Indonesian manufacturing companies, this research provides context-specific evidence relevant to emerging markets and contributes to the understanding of elite governance structures and their potential influence on reporting practices.

ETIKA PENGGELAPAN PAJAK: SURVEI ANTAR GENERASI PADA WAJIB PAJAK NON KARYAWAN DI INDONESIA Josephine Kurniawati Tjahjono; Renna Magdalena
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1453

This study aimed to determine the ethics of tax evasion among non-employee individual taxpayers in Indonesia and classify the survey results into four generations: Baby Boomers, X, Millennials, and Z. For our investigation on the ethics of tax evasion, we employed the McGee questionnaire as a measuring instrument. This measuring instrument has been utilized in studies of a comparable nature in Spanish, Portuguese, Russian, and Turkish, among other languages and countries. This is the first investigation conducted in Indonesia. Individual non-employee taxpayers in Indonesia will not commit tax evasion if they believe the government has allocated public funds appropriately and if the current political and tax systems are perceived as ineffective or corrupt. The results indicate that Indonesian taxpayers tend not to engage in tax evasion for personal gain. In order to improve tax ethics and reduce tax evasion, it is necessary to increase the taxpayer's trust in the government, specifically by allocating tax funds efficiently and fostering public transparency.

Pengaruh Pengaruh Perilaku Oportunistik, Board Diversity, dan Financial Distress Terhadap Manajemen Laba Riil Albert Irawan; Renna Magdalena
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8078

Main Purpose – This study examines the effect of opportunistic behavior, board diversity, and financial distress on reall earnings management practices.Method – This study used a population of all manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. The sample size for this study was 537. This study used secondary data from the Indonesia Stock Exchange website. The secondary data were audited financial statements. This study used the main model test, robust test, and additional test on the dependent variable of real earnings management, which was proxied by abnormal discretionary costs, abnormal production costs, and abnormal operating cash flow.Main Findings – Opportunistic behavior has no effect on abnormal discretionary costs; board diversity has no effect on abnormal discretionary costs; and financial distress has a negative effect on abnormal discretionary costs.Theory and Practical Implications – This study’s results develop a relationship between management methods (such as opportunistic behavior, board diversity, and financial distress) and real earnings management practices. Novelty – This study uses robust test and additional test to support the main research model that tests three proxies for real earning management.

Brewing Loyalty On The Move: The Role Of Food Quality, Price, And Variety On Customer Buying Decision Toward Kopi Keliling In Surabaya Oliandes Sondakh; Edward Melvin Gandakusuma; Renna Magdalena
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study investigates the impact of food quality, price, and menu variety on customer buying decisions among consumers of kopi keliling in Surabaya, a growing segment within Indonesia’s informal food and beverage industry. The research aims to provide insights into consumer behavior and offer practical recommendations for street-level entrepreneurs operating in dynamic urban markets. Using multiple linear regression analysis, the results reveal that food quality and menu variety significantly and positively influence buying decisions, while price despite being positively correlated, does not have a statistically significant effect. Among the three variables, food quality emerged as the strongest predictor, highlighting customers’ prioritization of taste, freshness, hygiene, and presentation. This supports previous findings, suggesting that consistency and quality are crucial to building trust and encouraging repeat purchases, especially in informal or mobile business settings. Menu variety also plays a vital role in shaping customer decisions. A diverse selection of coffee and beverage options helps vendors cater to different preferences and enhances the perceived value of the overall offering. In contrast, the insignificance of price indicates that consumers are more influenced by value perception than affordability alone challenging common assumptions about price sensitivity in informal market segments. The model’s Adjusted R² of 0.393 indicates that 39.3% of the variation in buying decisions can be explained by the three independent variables, while other potential factors such as service quality, vendor personality, and branding may also play a role.

The Signaling Effect of Elite Connections: How Political-Military Networks Influence Financial Reporting Quality via Audit Mechanisms in Indonesia Renna Magdalena; Oliandes Sondakh; Kathleen Feliciana Lantemona
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study examines how political and military connections among corporate elites influence financial reporting quality in Indonesian manufacturing companies during 2022–2024. The research also investigates the mediating role of the audit process in the relationship between board connections and financial reporting quality. Using secondary data from publicly listed firms, we analyze political and military affiliations of board members, audit delays, and Beneish M-Scores as proxies for financial reporting quality. The study adopts a signaling theory framework to explain how elite networks and audit mechanisms may interact within corporate governance. By focusing on Indonesian manufacturing companies, this research provides context-specific evidence relevant to emerging markets and contributes to the understanding of elite governance structures and their potential influence on reporting practices.

EFEKTIVITAS PEMBELAJARAN BERBASIS SIMULASI DALAM MENINGKATKAN PEMAHAMAN RED FLAGS KEUANGAN: IMPLEMENTASI LOKAKARYA FINANCIAL DETECTIVE PADA SISWA SMA Sihombing, Tanggor; Magdalena, Renna; Risty, Ilyona; Halawa, Junika; Susanto, David Welson; Evangeline, Angela
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 2 (2025): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i2.30039

Abstrak: Terbatasnya literasi keuangan di kalangan siswa SMA, khususnya dalam mendeteksi manipulasi keuangan, menjadi permasalahan yang perlu diatasi untuk mempersiapkan generasi masa depan. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman siswa tentang red flags dalam laporan keuangan melalui lokakarya Financial Detective: The Al Capone Code. Program dilaksanakan dengan metode simulasi berbasis kasus, melibatkan 671 siswa dari empat SMA swasta yang dilakukan secara terpisah. Peserta dibagi dalam kelompok kecil sebagai detektif keuangan untuk menganalisis laporan keuangan fiktif dari toko sekolah. Evaluasi dilakukan melalui Pre-Test dan Post-Test untuk mengukur peningkatan pemahaman. Hasil menunjukkan peningkatan signifikan dengan rata-rata nilai Pre-Test 42,85 menjadi 74,63 pada Post-Test, mengindikasikan kenaikan pemahaman sebesar 74,2%. Lokakarya ini berhasil membekali siswa dengan keterampilan analitis dalam mendeteksi manipulasi keuangan melalui pendekatan pembelajaran interaktif dan aplikatif.Abstract: Limited financial literacy among high school students, particularly in detecting financial manipulation, is a problem that needs to be addressed to prepare future generations. This community service aims to enhance students' understanding of red flags in financial statements through the Financial Detective: The Al Capone Code workshop. The program was implemented using a case-based simulation method, involving 671 students from four private high schools in Surabaya. Participants were divided into small groups as financial detectives to analyze fictitious financial statements from a school store. Evaluation was conducted through Pre-Test and Post-Test to measure understanding improvement. Results showed a significant increase with an average Pre-Test score of 42.85 rising to 74.63 in the Post-Test, indicating a 74.2% improvement in understanding. This workshop successfully equipped students with analytical skills in detecting financial manipulation through an interactive and applicable learning approach.

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