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Rini Handayani
Telkom University
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ESG Disclosure dan Retention Ratio terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Pemoderasi Prayogo, Enny; Handayani, Rini; Meitiawati, Tiara
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.18212

Abstract

Latar Belakang: Salah satu faktor dalam memaksimalkan nilai perusahaan adalah dengan menjaga keberlanjutan perusahaan jangka panjang dengan menjalankan prinsip tata kelola perusahaan yang tercermin pada pengungkapan environmental, social, and governance (ESG) dari suatu perusahaan. Akan tetapi, rata-rata perusahaan di Indonesia belum menyadari pentingnya faktor ini, terbukti dari survei yang dilakukan oleh Globescan dan Global Reporting Initiative (GRI). Selain itu, faktor lain yang mampu meningkatkan nilai perusahaan adalah kebijakan manajemen perusahaan dalam mengelola laba bersih karena terdapat perbedaan kepentingan manajemen dan investor yakni dibagikan dalam bentuk dividen atau ditahan.Tujuan: Menganalisis pengaruh ESG disclosure dan retention ratio terhadap nilai perusahaan. Selain itu, penelitian ini juga meneliti apakah ukuran perusahaan dapat menjadi variabel pemoderasi dari pengaruh pengungkapan ESG dan retention ratio terhadap nilai perusahaan. Metode Penelitian: Sampel penelitian terdiri dari 23 perusahaan yang konsisten menerapkan ESG dan membagikan dividen dari tahun 2016 sampai 2020. Teknik analisis data menggunakan analisis regresi berganda dan analisis regresi moderasi. Hasil Penelitian: ESG disclosure dan retention ratio berpengaruh negatif terhadap nilai perusahaan. Selain itu, ukuran perusahaan dapat memoderasi ESG disclosure dan retention ratio terhadap nilai perusahaan.Keaslian/Kebaruan Penelitian: Penelitian ini merupakan pengembangan dari penelitian sebelumnya dengan menambahkan retention ratio sebagai variabel independen yang mampu memengaruhi nilai perusahaan dan menambahkan variabel ukuran perusahaan sebagai pemoderasi yang tidak terdapat pada penelitian sebelumnya.
Sosialisasi Manajemen Usaha untuk Pengembangan Ekonomi Keluarga pada Kelompok PKK Kelurahan Joyosuran Kecamatan Pasar Kliwon Surakarta Rini Handayani
Transformatif: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2020)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/tranformatif.v1i1.2713

Abstract

The needs of life are increasing nowadays causing people to try even harder to work or runtheir businesses. The income earned will later support the survival of the family. In developedcountries, family-based business activities are one solution to solving family economicproblems. Family-based micro business is expected to reduce dependence on job vacanciesneeded by a family, reduce poverty and improve family welfare. In addition, the potential forhousewives who play a role in the family economy to support family income needs efforts sothat family needs can be fulfilled. This community service activity is carried out on motherswho are members of the PKK RT 05 / RW 06 group of Joyosuran Village, Pasar KliwonSuarakarta District. The aim is to increase the insight and knowledge of the PKK mothersregarding various forms of business that can be done, financial management and marketing.Activities carried out on 15-16 May 2019 at. The results of the activity indicated that thematerial presented by the service team was aligned with the needs of these mothers. Thenumber of participants who met the expected targets showed a positive response from thePKK mothers to participate in this activity.
PENGUATAN PERAN KADER SEBAGAI AGEN PROMOTIF-PREVENTIF DALAM PENCEGAHAN KOMPLIKASI STROKE PADA LANSIA HIPERTENSI Mira Asmirajanti; Rini Handayani; Dwi Nurmawaty; Yulhendri Yulhendri; Dessy Septianingsih; Riska Dwi Damai Yanti; Umairoh Vilfaladah; Bella Suci Cahyanti; Putri Nabila
Jurnal Abdi Insani Vol 13 No 7 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i7.3982

Abstract

Hypertension is a major risk factor for stroke among the elderly, leading to various complications and decreased quality of life. The role of community health volunteers (cadres) as promotive and preventive agents is crucial in preventing stroke complications at the community level. However, limited knowledge and practical skills among cadres remain a significant challenge. This community service activity aimed to strengthen the capacity of elderly Posbindu cadres in preventing stroke complications among hypertensive elderly through health education and hypertension exercise training. This study employed a participatory approach involving education sessions, demonstrations, and hands-on practice for 25 Posbindu cadres in Kalianyar Subdistrict, West Jakarta. Evaluation was conducted using pre-test and post-test to assess knowledge improvement, as well as observation to evaluate cadres’ skills in performing hypertension exercises. The results showed an increase in the average knowledge score from 81.36 to 90.6 after the intervention. In addition, cadres were able to perform and independently guide hypertension exercises. These findings indicate that education and practical training effectively improve both knowledge and skills of cadres. In conclusion, strengthening the role of cadres through education and hypertension exercise training is an effective strategy to enhance their capacity as promotive and preventive agents in preventing stroke complications among hypertensive elderly. This program has the potential to be replicated in other communities to support community-based health promotion.
Co-Authors Aan Abdul Azis Abdul Holik Abdul Rahman Adevindi Dwi Agustya Adila, Mahesa Cipta Aditya Yudanegara Ady Supriyadi Agus Maolana Hidayat Akbar Hanif Dawam Abdullah, Akbar Hanif Dawam Albanjari, Sabar Hati Alfia, Rival Alfika Safitri Alini Gilang Amalia, Rila Amanda, Verna Budi Amelia Ramadhani, Amelia Amelia Sari Amelia, Indah Anak Agung Gde Agung Anak Agung Gde Agung Anang Sularsa Andhi Sukma Andrea, Dio Rafly Angeliana K, Devi Apdila, Nadia Arlin Ferlina Mochamad Trenggana Arnita, Teti Arry Widodo Aryanti, Ega Kirana Aryanti Astadi Pangarso Astuti, Yoni Aulianshah, Vonna Aurora Angela AYU WANDIRA Azhar Yamin , Alfian Azhar, Aufa Bachruddin Saleh Luturlean Bagus Isnu Bala, Rima Parawati Bella Suci Cahyanti Berwi F Pamudi Berwi Fazri Pamudi Cahya, Oktania Cantika Agustianty Gunanto Cholisa Resmi Sari Cindy Zljihan Kartika Clara Elnisa Woro Hanadi Cut Alia Kemala Muda Dadan Nugraha Damayanti, Hazfrina Danan Aryadi Wicaksono Dara Nurhidayati Decy Situngkir Deddy Dwi Nurcahyono, Deddy Dwi Desi Yana Sari Dessy Septianingsih Desyawati Utami Devi Angeliana Kusumaningtiar Devie Ryana Suchendra Dewi, Fera Roswita Deybi Julianti Napitu Dhea Adinda Dina Masyithah Dini Trifani Djari, Anthon Anthonny Dwi Fitri Yani Dwi Nurmawaty Dwi Oktaviani, Nadia Edi Priyono Eka Cempaka Putri Ekhsonov, Jasur Eko Setyanto Elfrida Ratnawati Ely Wahyuni Endah Purnamasari Edhy Endang Sulastri Eni Prihati Enny Prayogo F Frengki fadillah, aprilia nur Fadlurrohmansyah Prianto Faizal Gifari Fajar, Rizal Fansuri Munawar Farhana, Najla Kamilia Fauzi Sirait Fauziah Fauziah Fenitra, Rakotoarisoa Maminirina Ferdiansyah, Muhamad Rifki Fikriyyah, Nabila Shafa Firdiana, Bonita Fithriyah Rahmawati Fragarian Meydika Frengki Frengki, Frengki Frengki, F Geminastiti Sakkir Getar Millennium Udara Gita Indah Hapsari Giva Andriana Mutiara Gunawan, Tedi Habiba Kamila Fatin Hairul Efendi Hakim, Fikril Halimatussakdiah Halimatussakdiah Handayani Tri Wijayanti Handayani, Rani Nuri Hapsari, Ayuningtyas Y. Hari Prayogo Hartati Apriani hazizah, zalsa bella risky nur Helda Zerlyfera Hendra Dhermawan Sitanggang Henny Uswatun Hasanah, Henny Uswatun Herlina Herlina Herlina Herlina Heru Nugroho Hery Widijanto Heryana, Ade Hidup Marsudi, Hidup Hilwa Syahidah I Nyoman Agus Wijaya Ifah Munifah Ike Sari, Marlindia Imam Saguh Mardiono Indra Ora Emi, Yohanes Indrasastra, Syiffa Fitria Innes Resnasari Agustianty Ira Marti Ayu Irfan Diki Wahyudi Irfandi, Ahmad irsad, cucunendro Ismi Nurhasanah Istiani, Dwi IWAN SASKIAWAN Izzah, Aflahatul Izzatu Millah Jamal Basmal, Jamal Jejen Jaenudin Jeni Puspita Sari Jeni Windiyasari Joko Sulistyo Joko Tri Winarno, Joko Tri winarno Jolianis ME S.Pd Jovita, Gabriella Alodia Kambono, Herman Karisma Putri Lestari, Leady Karmilasanti Karmilasanti, Karmilasanti Kartikasari, Ririn Kasman, Rosmini Kautsar, Alfi Keumala Muda, Cut Alia Keumala, Cut Alia Khaliza, Nur Khamla NonAlinsavath Khoirunnisa, Giri Arum Kristina Sisilia Kurniawan, Tio Rizki Laily Maftuhah Latifah Wulandari Lawalata, Omri Ebo Junior Lesmana, Mochamad Al Fachry Letelay, Alfons M. Lidia Rosaria Listyaningsih, Ririn Luh Ayu Krisdayanti Luh Putu Ratna Sundari Lutfiyah8, Evi M Munira Made Sri Wahyuni, Ni Mahadewi, Erlina Puspitaloka MAHARANI, PREYSITA PUAN Makarimovic, Awwab Maretia, Stella Marlindia Ike Sari Maulana, Daman Maya Ardila Mega Fatimah Rosana Mega Retha Sefriany Meitiawati, Tiara MELINDA, VENA Mira Asmirajanti Misbahul Fata Moch Fahru Rizal Mosleh Habibullah, Mosleh Muda, Cut Alia Keumala Mugi Wahidin Mugiyanto Mugiyanto Muhamad Rayhan Muhamad Saifudin Muhammad fauzan Muhammad Ikhsan Sani Muhammad Nasir Muhammad Nasir MUHAMMAD RAYHAN Mulyeni, Sri MUNIRA Munira Munira Munira Munira, Munira Munira, M Mustikawati, Intan Silviana Mutia Rahmi Nabila Irsya Khoirunnisa Namira Wadjir Sangadji Nastiti Rizky Shiyammurti Natasya Hayatusyifa Nila Anggraini, Feby Nilasari, Irma Nissa, Rossy Choerun Noni Zakiah Noni Zakiah Noni Zakiah Novendra, Bima Novita Sariayu Nunik Lestari Dewi Nunung Sri Haryati  Nur Hafidiani Nur, Rifqi Raihan Nurhanifah Nurmalia Zakaria Nurmawaty, Dwi Nurry ayuningtyas Kusumastuti Nursanti Nursinta, Noviyanti Nuryanti Nuryanti Nuryatul Hasanah Oktaviani, Desy Oktavianti Oktavianti Pasaribu, Roberto Patar Patrick Adolf Telnoni Periyadi Permana, Agus Riki Pivit Rahayu Prajna Deshanta Ibnugraha Prakoso, Jatayu Hadi Pramitha Aulia Pramuko Aji Prastiwi, Lina Pratama, Muhammad Syaihan Wahyu Prayogo, Enny Prihantono Purwaningdyah, Sri Wilujeung Sunu Puspasari, Annisa Putri Gunawan, Arni Putri Handayani PUTRI HANDAYANI Putri Handayani Putri Nabila Putri Salsabila, Fanny Aulia Putri, Zahrifa Adinda R Rasidah Rahma, Fani Dwi Rahmatan Lil Alamin Ramadhania, Ramadhania Rasidah Rasidah Rasidah Rasidah, Rasidah Rasidah, R Rayan Rayan, Rayan Regina Windyastuti Renti Mahkota Retno Setyorini Rhomadani Putriani Devitasari Ria Setia Sari Ridwan, Ridwan Rinta Kusumawati, Rinta Riska Dwi Damai Yanti Rita Dwi Rahayu Rizza Indah Mega Mandasari Robbi Hendriyanto Rohimah, Annida Roni Riandi Sabilla, Rifqi Zulfa Sagala, Novita Ambarwati Sakadara, Raihan Sampurna, Ahmad Sangadji, Namira W Sangadji, Namira Wadjir Saputro, Aris Dwi Selamet Septi Ariyanti, Yeni Setia Juli Irzal Ismail Setiawan, Sherly Wulandari Setyanto, Eko Sianturi, Kristiani Simanjuntak, Afni Hermenia Wati Simbolon, Masitoh Br. Simon Siregar Singgih Wibowo, Singgih Sinta Setiana Siswandi Riki Rizaldi Siti Almaidah Siti Mahdiah Siti Robeatul Adawiyah Sjaaf , Amal Chalik Sobirov, Bobur Sri Mulyeni Sri Widaningsih Sri Widaningsih, Sri Sri Wiludjeng SP, Sri Stella Maretia Sugiyanto, Aan Sumayya, Siti Suprihati - Surifran, Vicky Putra Surya Badrudin Alamsyah Susi Aria Mensi Susi Shorayasari Sutianingsih Sutianingsih, Sutianingsih Syahputra Syahputra Syahputra, Adrian Syaira Alfauza Syamdidi Syarifah Aini Tan , Kwang En Tan Kwang En Taslim, Maureen Montella Taufik Rendi Anggara Teguh Imansyah, Teguh Temmy Julianul Ichsan Titi Sabariyah Tolego, James Arnold Umairoh Vilfaladah Utama, Nur Cahya Utami, Nita Aprilia Valencia, Natasha Verani Carolina Veronika, Erna Veza Azteria Vinny Stephanie Hidayat Vionalita, Gisely Vonna Aulianshah Wahyudi Wahyudi Wardani Muhamad Wekadigunawan, Cri Sajjana Prajna Wijaya, I Nyoman Agus Wijayanto, Satriya Wikan Budi Utami Wilza, Nadia Novemi Windi Zahrani Yahya, Fajar Nur Budy Yogi, Muhamad Yosi Eka Putri Yuanita Ayu Marwati Yudha, Dhitania Ayu Kurnianingtyas Yudhanegara, Aditya Yulhendri Yulhendri Yuli Irawati Yulia Nur Hasanah Yuni Nindia Yusuf, Ali Sajidin Yusvita, Fierdania Zelfino, Zelfino Zr, Surono