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All Journal Jurnal Akuntansi AKUNESA Journal of Education and Learning (EduLearn) JURNAL PENGABDIAN KEPADA MASYARAKAT AKRUAL: Jurnal Akuntansi JURNAL MANAJEMEN MOTIVASI Jurnal ASET (Akuntansi Riset) Jurnal Riset Keuangan dan Akuntansi (JRKA) JURNAL DIVERSITA Jurnal Eksplora Informatika Syifa' MEDIKA: Jurnal Kedokteran dan Kesehatan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Inovator : Jurnal Manajemen Digital Zone: Jurnal Teknologi Informasi dan Komunikasi JURNAL VISIONIDA Gorontalo Accounting Journal JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Ilmu Manajemen (JIMMU) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Akuntansi Manajemen Community Engagement and Emergence Journal (CEEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Enrichment : Journal of Management Ihsan: Jurnal Pengabdian Masyarakat Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) International Journal of Business, Management and Economics Jurnal Nasional Manajemen Pemasaran dan SDM International Journal of Marketing and Human Resource Research Unram Journal of Community Service (UJCS) Jurnal Bisnis Mahasiswa AKM: Aksi Kepada Masyarakat Proceeding International Seminar of Islamic Studies Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Abimanyu: Journal of Community Engagement Golden Ratio of Human Resource Management Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Jurnal Indonesia Raya Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) J-COSCIS : Journal of Computer Science Community Service Journal of Social Studies, Arts and Humanities (JSSAH) Prosiding Seminar Nasional Universitas Serambi Mekkah Technologica Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) TELL - US JOURNAL Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Jurnal Komplikasi Anestesi The Indonesian Journal of Computer Science Jurnal Pendidikan Progresif BISNIS : Jurnal Bisnis dan Manajemen Islam
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Pengaruh Kinerja Environmental, Social, and Governance dan Green Investment Terhadap Profitabilitas Perusahaan IDX ESG Sector Leaders Farida, Hanum; Handayani, Susi
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 3 No. 3 (2026): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v3i3.7281

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja Environmental, Social and Governance (ESG) dan green investment terhadap profitabilitas perusahaan yang tergabung dalam indeks IDX ESG Sector Leaders periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari annual report, sustainability report, dan publikasi Bursa Efek Indonesia, serta dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Kinerja ESG berpengaruh negatif terhadap profitabilitas, yang mengindikasikan bahwa tingginya ESG risk rating mencerminkan adanya peningkatan biaya kepatuhan, transparansi, dan tata kelola yang dapat menekan laba dalam jangka pendek. Sebaliknya, green investment berpengaruh positif terhadap profitabilitas karena mampu meningkatkan efisiensi operasional, mengurangi biaya produksi, serta memperkuat kepercayaan stakeholder. Temuan ini menegaskan bahwa meskipun implementasi ESG berpotensi menurunkan profitabilitas dalam jangka pendek, praktik tersebut tetap penting untuk keberlanjutan jangka panjang, sementara green investment terbukti menjadi strategi yang efektif dalam meningkatkan kinerja keuangan perusahaan.
Ethics in AI-Based Sustainability Accounting to Support SDGs: An ADO Model Approach Handayani, Susi; Soewarno, Noorlailie
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4581

Abstract

This article analyzes the literature on artificial intelligence (AI) ethics in sustainability accounting and its contribution to the Sustainable Development Goals (SDGs). The study employs a Systematic Literature Review (SLR) approach based on the Antecedents, Decisions, and Outcomes (ADO) framework, which has rarely been applied to this topic. Data were obtained from the Scopus database, consisting of 57 articles published between 2020 and 2025. The findings indicate that AI has the potential to support sustainable development through effective risk management and the implementation of green innovation. Green innovation acts as a mediating variable between the application of AI in sustainability accounting and the achievement of the SDGs. In addition, industry competitiveness and environmental uncertainty serve as moderating factors influencing the effectiveness of AI implementation. Overall, the implementation of AI in sustainability accounting can enhance organizational reputation, strengthen stakeholder loyalty, and create competitive advantage.
Implementasi Pengukuran Indeks Kepuasan Masyarakat sebagai Instrumen Optimalisasi Layanan di Rumah Sakit Handayani, Susi; Endah Saptutyningsih; Diah Setyawati Dewanti
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8742

Abstract

This study analyzes the Public Satisfaction Index (PSI) as a strategic instrument for service optimization at RS PKU Muhammadiyah Mayong based on 2025 survey data. Using descriptive quantitative methods, nine service elements were evaluated per PERMENPAN-RB 14/2017. Results show an average PSI score of 82.09 (Good). While cost and infrastructure perform excellently, service speed and complaint handling require acceleration. ICU recorded the highest satisfaction (87.31), whereas the Outpatient Clinic was lowest (78.66). Recommendations focus on registration digitalization, hospitality competence, and integrated complaint management. Periodic PSI measurement provides an empirical foundation for evidence-based policy to maintain patient loyalty and sustainable healthcare quality.
Niat untuk Berkunjung ke Destinasi Halal: Dampak Electronic Word of Mouth, Citra Destinasi Wisata, Sosial Media dan Perilaku Konsumen Citra Destinasi Wisata, Sosial Media dan Perilaku Konsumen Handayani, Susi; Bismala, Lila; Hasibuan, Lailan Safina; Andriany, Dewi; Siregar, Gustina; Hafsah, Hafsah; Siregar, Hasan Sakti
BISNIS Vol 12, No 1 (2024): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v12i1.26151

Abstract

The intention to visit a halal destination is influenced by several factors, either directly or indirectly. The factors that influence intention to visit a halal destination include electronic word of mouth, destination image, social media and consumer behavior. The objectives of this study are (1) to examine the direct and partial effects of electronic word of mouth, destination image, social media on consumer behavior; (2) examining the direct and partial effects of electronic word of mouth, destination image and social media on intention to visit halal destinations; (3) examining the direct influence of consumer behavior on the intention to visit a halal destination; (4) examining the indirect influence between electronic word of mouth, destination image, social media on the intention to visit halal destinations mediated by consumer behavior. This study used path analysis with the SPSS program, with 73 research subjects.  The results showed that (1) partially, it was found that there was a significant influence between EWOM, destination image and social media on consumer behavior; (2) that E-WOM affects the intention to visit a halal destination, while consumer behavior, destination image and social media do not influence the intention to visit a halal destination; (3) consumer behavior shows a significant influence on the intention to visit a halal destination; (4) and from the analysis of the indirect effect, the results concluded that consumer behavior is not an intervening variable between E-WOM, destination image and social media.
Peran Citra Destinasi dan Perilaku Konsumen dalam Mempengaruhi Keputusan Konsumen dalam Memilih Destinasi Halal Handayani, Susi; Hasibuan, Lailan Safina; Bismala, Lila
BISNIS Vol 9, No 1 (2021): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v9i1.11562

Abstract

Tourism is one of the largest service industries and provides opportunities and hope for any destination to capitalize on it, create jobs and support other sectors. The demographics of the young and large Muslim market, the rapid economic growth of Muslim-majority countries, Islamic values encourage the growth of Islamic business and lifestyle, the growth of trade transactions between Organization of the Islamic Conference (OIC) countries, are the motors of the growth of the global Muslim market. This is what encourages the emergence of halal tourism. The purpose of the study was to examine the effect of destination image and consumer behavior on consumer decisions in choosing halal destinations. The number of samples in this study were 150 respondents. The data analysis technique used in this study is multiple regression analysis to examine the partial and simultaneous effect of destination image and consumer decisions on consumer decisions in choosing halal destinations. The results showed that partially the image of the destination and consumer behavior had a negative effect on consumer decisions in choosing halal destinations. Meanwhile, simultaneously, destination image and consumer behavior have a positive effect on consumer decisions in choosing halal destinations. This shows that simultaneously, the image of a destination owned by a halal destination and consumer behavior influence consumer decisions in choosing a halal destination, so it is very important to maintain the image of the halal destination, so that it really shows halal in the true sharia aspect. Keywords: Consumer Behavior, Consumer Decision, Destination Image
Does Corporate Governance or Corporate Performance Affect CSR Disclosure? Handayani, Susi; Astutik, Eva Dwi
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.57088

Abstract

This study aims to determine the relationship between Corporate Governance (CG), Company Performance (CP), and Corporate Social Responsibility (CSR) Disclosure. This research uses quantitative methods with secondary data sources. The data analysis technique tests the hypothesis using multiple linear regression with the help of SPSS software. This research indicates that corporate performance have positive impact on the CSR disclosure. The board of commissioners in Indonesian companies does not have the authority to pressure companies to care more about the environment and social communities. In addition, companies in Indonesia still adhere to a patrilineal kinship system so that men are in control, including in decision-making. This study suggest that companies can change the mindset of the patrilineal system in the hope that corporate governance can improve CSR disclosure. Beside that, the company can increase the number of independent commissioners in order have the authority to pressure companies to be more concerned about the environment and social communities. This research successfully proves that the patrilineal system is still in use in Indonesia. In addition, the company will disclose CSR activities when it has a good performance.
Co-Authors A.A. Ketut Agung Cahyawan W Affandi, Egi Afriyani, Fauziah Agustin, Nency Ahmad, Luthfi Abdul Aziz Amanda, Cahya Gita Aminuyati Ananda, Rekizal Andreani Kinata Arini, Indah Aziz, Malik Abdul Budi Setiawan Cahyanuzul, Pramaesty Adinda Ciptany, Irma Dewi Ganis CITRA DEWANTI, HANA Dewi Andriany Dewi Kesuma Nasution Diah Setyawati Dewanti Diana, Putri Uki Djayanti Sari DP, Muhammad Kurniawan Dwiningrum, Nurfianita Dwipayana, Hendra Edi Susilo Efendi, Ricky Ardianto Emilda Emilda, Emilda Endah Dewi Purnamasari Endah Saptutyningsih Eni Wuryani Eva Dwi Astutik Fadillah Sari, Fadillah Fajrizal Fajrizal Fajrizal, Fajrizal Farida, Hanum Firmansyah, Nunung Agus Fitriani, Nyayu FRANSISCA DWI, ASTRIED Gustina Siregar Hafsah Hafsah Halin, Hamid Hariyati Hariyati Hery Widijanto Indah, Yuni Indari, Ayu Indriyani Indriyani Insyirah Putikadea Jeffry Jeffry Junaidi, Sabda Kumala Sari Kurniawan, Mohammad Kusumaningsih, Ambar Lailan Safina Hasibuan Lestari, Kholilah Salsabila Lestari, Linda Libani, Ronal Lies Nur Intan Lila Bismala Lisnawita Lisnawita Lumban Gaol, Nur Yanti M. Kurniawan, M. Manurung, Yayuk Hayulina Mariana Mariana Marnisah , Luis Marnisah, Luis Marshelindy, Marshelindy Marzali, Syahid Alhakim Maulidi, Mohammad Ali Mayasari, Ni Made Elva Musfawatit, Musfawatit Mutaqin, Zenal Mutia Arda, Mutia Muzdalifah, Indah Neksen, Alpin Noorlailie Soewarno Novita Dwi Susanti, Novita Dwi Nuhaliza, Nuhaliza Oktarina, Mely Oktridarti, Levy Parwito Parwito, Parwito Permata, Fadila Pertiwi, Krisma Gita Pradipta, Kurniawan Dwi Prawira, Deris Diwata Putra, Yudha Andriansyah Putri Erlyn Putri Utami, Putri Putri, Dhea Kharisma Raihanah Daulay Raisawati, Tatik Ramadhana, Nabilah Dita Ramadianti Ratu, Mutiara Kemala Rosita, Yanti Rosmaida, Mifta RR. Ella Evrita Hestiandari Sadat, Pamed Abdul Safina Hasibuan, Lailan Salamun Salamun Sali, Yopi Okta Saputri, Afra Diana Salsabila Untung Saputri, Andini Dwi Saputri, Selfi Sari, Dia Novita Sarjono, Audita Putri Septiadi, Muhammad Dede Sianturi, Elizabeth Irene Putri Siregar, Hasan Sakti Siregar, Hasan Sakti Siregar, Rahmad Bahagia Siti Komariah Hildayanti, Siti Komariah Suryaman, A Syahril Syahril Syahril Syahrul Syahrul Syaiful Amri Saragih Taslim Taslim Taslim Taslim, Taslim Malano Taufiq, Reny Medikawati Tika, Yori Mans Togatorop, Eny Rolenti Toresa, Dafwen Veronica, Meilin Wadud, Muhammad Wahab, Dinda Illene Walhidayat, Walhidayat Yudha Andriansyah Putra Yunita Widyastuti