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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment UNEJ e-Proceeding Jurnal Kajian Akuntansi Jambura Accounting Review Kumawula: Jurnal Pengabdian Kepada Masyarakat JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Abdi Masyarakat Indonesia AJAD : Jurnal Pengabdian kepada Masyarakat JRABA eJEBA Aktsar: Jurnal Akuntansi Syariah BISNIS : Jurnal Bisnis dan Manajemen Islam
Novi Wulandari Widiyanti
Fakultas Ekonomi Dan Bisnis Universitas Jember
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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From Strategy and ESG to Shareholder Value: The Mediating Role of Sustainable Financial Performance and The Moderating Effect of Shariah Value Added in Indonesia Sulistiyo, Agung Budi; Widiyanti, Novi Wulandari; Putri, Imamatin Listya; Miqdad, Muhammad
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.11005

Abstract

This study examines the effects of corporate strategy, ESG performance, investment efficiency, and risk management on shareholder value in Indonesian publicly listed companies. It also investigates the mediating role of sustainable financial performance and the moderating role of Shariah Value Added. Using panel regression on data from 72 firms between 2019 and 2022, the findings show that only corporate strategy significantly enhances sustainable financial performance. ESG performance, investment efficiency, and risk management do not show meaningful effects, indicating that many firms focus on meeting ESG compliance requirements rather than integrating ESG strategically. Sustainable financial performance also does not directly increase shareholder value. However, when moderated by Shariah Value Added, its effect becomes significant. This demonstrates that Islamic ethical principles can strengthen corporate legitimacy, enhance investor trust, and bridge financial outcomes with ethical values. These findings enrich legitimacy theory by incorporating cultural and religious dimensions into sustainability research. Practically, companies should integrate ESG more substantively, while regulators are encouraged to consider including Shariah-based indicators in sustainable finance frameworks. The study’s limitations include a relatively small sample size and a short observation period. Future research should extend the timeframe and explore additional variables that may influence these relationships.
Disclosing biological assets: A catalytic role in enhancing financial performance of agricultural companies Almas, Maymurita Jihana; Widiyanti, Novi Wulandari; Wardhaningrum, Oktaviani Ari
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.25583

Abstract

Research aims: The study objectively investigates the connection between biological asset intensity and financial performance across businesses, focusing on the mediating role of biological asset disclosure.Design/Methodology/Approach: This study's research design is quantitative and explanatory. Agricultural company listings in the Indonesia Stock Exchange are those that were listed between 2021 and 2023. The sample was chosen using purposive sampling, which was predicated on predetermined criteria. Data were analyzed using Eviews 12 and mediation models were applied using linear regression analysis.Research findings: The findings demonstrate that financial performance is positively impacted by biological asset intensity. Additionally, biological asset intensity has a beneficial effect on biological asset disclosure, which raises the financial performance of the company. Additionally, disclosure of biological assets serves as a partial mediator in the association between financial performance and biological asset intensity. Theoretical contribution/Originality: By proving that this study contributes to the body of evidence showing that the association between biological asset intensity and financial success is mediated by biological asset transparency. Practitioner/Policy implication: Scholars are encouraged by the results to look into how biological assets and financial performance are related. Focusing on the significance of disclosure procedures, the study also provides firms with practical information to assess how biological asset intensity affects financial performance.Research limitation/Implication: Some organizations registered on the IDX have financial report data available, although there is a lack of information on aspects such as biological asset disclosure and biological asset intensity, which are the main limitations.
Developing a Coffee-Based Export Village: Strengthening Quality, Branding, and Market Access for Community Empowerment Widiyanti, Novi Wulandari; Sulistiyo, Agung Budi; Aprillianto, Bayu; Putri, Imamatin Listya; Miqdad, Muhammad
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): APRIL 2026
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i3.643

Abstract

Coffee is one of Indonesia's primary export commodities that contributes substantially to regional economic growth. Karangpring Village in Jember Regency holds considerable potential for producing high-quality coffee, yet faces persistent challenges in quality assurance, business legality, and international market access. This community service program aimed to strengthen the capacity of local farmers and micro, small, and medium enterprises (MSMEs) through halal certification training, product diversification, branding development, and export literacy. Activities were conducted through structured workshops, technical mentoring, and digital marketing facilitation in collaboration with local institutions. Program outcomes included greater awareness of business legality requirements, the creation of coffee-based product innovations such as coffee bakpia, and the institutional development of BUMDes as a production and marketing coordinator. Halal certification raised consumer confidence and broadened export market opportunities. This initiative offers a replicable model of sustainable, export-oriented community development in rural Indonesia.
Evaluasi Sistem Informasi Pengupahan PT. Tempu Rejo Menggunakan COBIT 5 Domain DSS Sianipar, Yohana Teresa; Widiyanti, Novi Wulandari; Agustini, Aisa Tri
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5096

Abstract

PT. Tempu Rejo is one of the companies in Jember which is engaged in tobacco processing to produce cigarette. PT. Tempu Rejo applying information technology in the daily operation included in its payment information system, such as biometric identifier as a tool of absence and using applications that support payment in the company. In a company that has applied IT in its operation including payment information system should be evaluated. Evaluation is needed in order to make improvements to the company's payment information system. In this research, the information technology governance standard used is COBIT 5 domain Deliver, Service, and Support (DSS), especially DSS01, DSS03, and DSS05. This research used a qualitative approach by using the method of interviewing and observation as data collection techniques. The result of this research shows that Capability Level of DSS01, DSS03, and DSS05 process are at level 3 (established process). Recommendations are to conduct periodic evaluations to improve performance and create a complete Standard Operational Procedure (SOP) related to the company's payment information system.
Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) (Studi Kasus Pada Perusahaan yang Terdaftar pada Jakarta Islamic Index Tahun 2011 - 2015) Widiyanti, Novi Wulandari; Hasanah, Nindya Tyas
BISNIS Vol 5, No 2 (2017): 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.v5i2.3013

Abstract

This study aims to analyze factors affecting Islamic Social Reporting (ISR) of Jakarta Islamic Index (JII). Islamic Social Reporting (ISR) is a social responsibility disclosure index accordance to the sharia principles. The social responsibility disclosure is accountability to Allah SWT to make a decision for muslim firm report user. ISR was evaluated based on content analysis by analyzing annual report of 55 companies that listed in Jakarta Islamic Index exchange in 2011-2015. There were four factors suspected to influence ISR in this study. The results show that liquidity, profitability and company age significantly affect the disclosure of ISR. Meanwhile, industry type does not affect the disclosure of ISR.
Co-Authors Adinda Putri, Frisca Teanna Afkarina, R Miftah Agung Budi Sulistiyo Aisa Tri Agustini Almas, Maymurita Jihana Antonius Julio Airlangga Aprilianto, Bayu Bayu Aprillianto Bunga Maharani Hasanah, Nindya Tyas Hasanah, Nindya Tyas Ikarini Dani Widiyanti MIFTACHUL JANNAH Muhammad Miqdad Nindya Tyas Hasanah Nindya Tyas Hasanah Oktaviani Ari Wardhaningrum Pratiwi, Ratna Ika Putri Putri, Imamatin Listya Putri, Riska Bunga Rosmalia Rengga, Virgilia Carolina Ririn Irmadariyani Sianipar, Yohana Teresa Sianipar, Yohana Teresa Sinyor, Albertus Wirahadi Sudarsono Sudarno Sudarno Sudarno Wiryawan, Adhipramana Khansa Yohana Teresa Sianipar Yosefa Sayekti Yustisia, Nabila Shahputri Zakiya, Annisa Luthfi