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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Trikonomika: Jurnal Ekonomi Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Indonesian Journal of Sustainability Accounting and Management Jurnal Perilaku dan Strategi Bisnis Jurnal Riset Bisnis dan Manajemen International Business and Accounting Research Journal Jurnal Manajemen dan Pemasaran Jasa Indonesian Journal of Sustainability Accounting and Management

Ardi Gunardi

Department Of Management, Faculty Of Economics And Business, Universitas Pasundan, Jl. Tamansari No. 6-8 Bandung, 40116

Author-ID : 270692

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 28 Documents Claim Missing Document

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CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia Rina Asmeri; Tika Alvionita; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sample of 18 companies. By using multiple regression analysis test, there is no significant influence between profitability to CSR disclosure, whilst environmental performance has effect on CSR disclosure.

Tax Revenue and Economic Growth: A Study of Nigeria and Ghana Francis Chinedu Egbunike; Ochuko Benedict Emudainohwo; Ardi Gunardi
Signifikan: Jurnal Ilmu Ekonomi Vol 7, No 2 (2018)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Tax revenue is frequently considered as an alternative form of sustainable financing within a stable and predictable fiscal environment to promote growth and enable governments to finance their social and infrastructural needs. The objective of the study is to examine the effect of tax revenue on economic growth of Nigeria and Ghana. The study used multiple regressions as tools of analysis. The study finds a positive impact of tax revenue on the gross domestic product of Nigeria and Ghana confirming prior studies. The study recommended among others that adequate measure to ensure that revenue generated from the tax is effectively utilized to develop and grow the economy.DOI: 10.15408/sjie.v7i2.7341

A New Paradigm in Islamic Housing: Non-Bank Islamic Mortgage Egi Arvian Firmansyah; Ardi Gunardi
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 10, No 2: July 2018
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

An increasing demand for a sharia-compliant housing has resulted in a new initiative where the mortgage can presently be directly handled by the developer without involving the bank. This is called non-bank Islamic mortgage. This paper is aimed at portraying the consumer’s profile of non-bank Islamic mortgage and the issues of this practice. We disseminated questionnaires to the respondents in several cities in West Java who bought the house-using non-bank Islamic mortgage scheme. Subsequently, we synthesized the answers regarding their profiles and issues of the scheme for the betterment in the future. One of the issues of this scheme is the higher fraud because there is no rigorous credit scoring as conducted by the bank. The research of non-bank Islamic mortgage is still scant so this paper is expected to shed the light by contributing to the literature of Islamic home financing.DOI: 10.15408/aiq.v10i2.7274

Intention to Use Digital Finance MSMEs: The Impact of Financial Literacy and Financial Inclusion Atang Hermawan; Ardi Gunardi; Lira Mustika Sari
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p12

The purpose of this study is determine financial literacy affects intention to use digital finance and financial inclusion affects intention to use digital finance. Collecting data using questionnaires and PLS analysis method. The results show the intention to use digital finance is influenced by financial literacy with medium significance and financial inclusion with a very strong significance. This finding contributes for fintech knowledge, because the intention to use digital finance’s research is rare expecially for MSME actors, so this results provide suggestions for disseminating financial knowledge and services that have impact on usage intentions to end up with better market and MSME development. This research focuses on the intention to use digital finance for MSMEs, which is important because it requires adjustment to the times that lead to digitalization. The city of Bandung as a city with a fairly large number of MSMEs has attracted the attention of researchers Keywords: financial inclusion, financial literacy, intention to use digital finance

Cost of Equity Analysis through the role of Earnings Aggressiveness and Profit Persistence: Evidence from Manufacturing Companies in Indonesia Atang Hermawan; Dewi Ayu Anggita Sari; Ardi Gunardi
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

To survive, companies need to make various business development efforts which require capital that not all companies can fulfill independently. So in this case the company needs other parties (external parties) to meet its capital needs, namely investors and creditors. Obtaining capital from external parties, be it share capital or loans, poses their respective risks. Therefore, this study aims to provide an overview of how earnings aggressiveness, earnings persistence, and cost of equity are in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Earnings persistence as moderating variables considering that these variables can be indicators of future earnings obtained in the long term. The research method used is descriptive verification method with data analysis is done by Simple Linear Regression Analysis, Moderated Regression Analysis (MRA), classical assumption test, correlation analysis, and coefficient of determination. While the hypothesis testing used is a statistical method of partial test (t test) using SPSS 20 for Windows. The results of this study indicate that earnings aggressiveness has a positive effect on the cost of equity and the persistence of earnings as a moderating variable weakens the effect of earnings aggressiveness on the cost of equity

Does Corporate Governance Affect Firm Performance? Empirical Evidence Based on the BSE 200 Index Najul Laskar; Pranesh Debnath; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.513

Considering the endogeneity problem, this study investigates the impact of corporate governance attributes (CG) on firm performance in the Indian context. The sample of the study includes 174 companies listed on the Bombay Stock Exchange and the study period is eight years (2011–12 to 2018–19). This study is based on secondary data obtained from published annual reports (for CG data) and the Capitalineplus database (for accounting data). Based on the regression models (i.e., Ordinary Least Squares model and Two Stage Least Square model), the study shows that almost all CG attributes such as board size, gender diversity, CEO duality, and board independence are significantly associated with firm performance. We also find that the control variables such as firm size, debt, and R&D spending are also significantly associated with firm performance. This study is the first of its kind to focus exclusively on the attributes of market capitalization and corporate governance in an emerging market like India. These new insights into this relationship provide useful information to the government, academics, policymakers, and other stakeholders.

WHAT MATTERS IN SELECTING A CAFÉ? A CASE OF MILLENNIALS Egi Arvian Firmansyah; Fitria Atni Nurjannah; Deru R Indika; Ardi Gunardi
Jurnal Manajemen dan Pemasaran Jasa Vol. 12 No. 1 (2019): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

This paper aims to portray the criteria considered important by Millennials in selecting a café and investigate the gender preference regarding those criteria. The questionnaires were distributed to 100 café visitors. The research results using Rasch analysis showed that ‘comfort’ is generally the most important criterion of a café. Nonetheless, male and female Millennials do not always have a consensus where male Millennials prefer ‘innovativeness’ to other criteria while female Millennials prefer ‘comfort, varied menus, and unique menus’ to others. Other criteria aside from these four criteria are not significantly different among the two groups of gender. This paper gives implication for the culinary businesses in setting strategies targeting the Millennials who are presently the largest population group in Indonesia. This research also benefits any party interested in studying the characteristics and selection criteria of the Indonesian Millennials.

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia Rina Asmeri; Tika Alvionita; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol. 1 No. 1 (2017): June 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v1i1.23

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance? Jaja Suteja; Ardi Gunardi; Rani Janisa Auristi
Indonesian Journal of Sustainability Accounting and Management Vol. 1 No. 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v1i2.33

The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissionersâ€™ meetings and the financial performance of the company. The frequency intensity of board of commissionersâ€™ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

Corporate Board Diversity and Sustainability Reporting: A Study of Selected Listed Manufacturing Firms in Nigeria Helen Obiageli Anazonwu; Francis Chinedu Egbunike; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol. 2 No. 1 (2018): June 2018
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v2i1.52

The objective of the study is to ascertain the influence of corporate board diversity on sustainability reporting on a sample of quoted manufacturing firms in Nigeria. The study adopts a panel research design. The population of the study comprised quoted manufacturing companies on the Nigerian Stock Exchange. This was restricted to companies classified under conglomerates, consumer goods, and, industrial goods sector. The study used secondary data, extracted from the annual reports of the studied manufacturing companies. Fixed effects panel regression analysis was used to test the hypotheses. The dependent variable sustainability reporting was measured using an Economic, Social, and Governance (ESG) index, the independent variables were board member nationality, proportion of women directors, proportion of non-executive directors, and multiple directorships. The results show no significant positive influence of board member nationality, while proportion of women directors, proportion of non-executive directors, and multiple directorships were significant. The study recommends among others, the adoption of NSE Sustainability Disclosure Guidelines for a unified integrated reporting framework for Nigerian firms, secondly, a heterogeneous board composition, which can leverage on the diverse set of skills of board members.

Co-Authors Ameen Talib Atang Hermawan AwadAlla Abobaker Ayera, Anissa Aziz, Ahmad Deru R Indika Dewi Ayu Anggita Sari Dikdik Kusdiana Egi Arvian Firmansyah Egi Arvian Firmansyah Egi Arvian Firmansyah, Egi Arvian Ellen Rusliati Falikhatun Falikhatun Fitria Atni Nurjannah Francis Chinedu Egbunike Francis Chinedu Egbunike Fuji Jaya Lesmana Gugum Mukdas Sudarjah Helen Obiageli Anazonwu Ichsan Setiyo Budi Jaja Suteja Kurniasari, Florentina Maya Novitasari Mochammad Ridwan Muthmainah Muthmainah Najul Laskar Nanda, Nabila Nik Amah Ochuko Benedict Emudainohwo Pranesh Debnath Rahmawati Rahmawati Rani Janisa Auristi Rina Asmeri, Rina Santi Gopal Maji Sari, Lira Mustika Sarman, Rohmat Song Yee Leng Tika Alvionita Utpal Kumar De

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