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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Gaussian Diponegoro Journal of Management Proceeding Fakultas Ekonomi Gema Stikubank JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Journal of Economics, Business, & Accountancy Ventura Jurnal Penelitian Ekonomi dan Bisnis Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat AFRE Accounting Financial Review AFEBI Management and Business Review Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) International Journal of Social Science and Business Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Aptisi Transactions on Technopreneurship (ATT) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi LAWSUIT JURNAL PERPAJAKAN Journal of Accounting Research, Organization and Economics (JAROE) Research Horizon IIJSE
Hersugondo Hersugondo
Economic Management Laboratory, Faculty of Economy, Stikubank University, Jl. Kendeng V Bendhan Ngisor Semarang
Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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PENGARUH STRUKTUR KEPEMILIKAN PEMERINTAH, DOMESTIK, ASING, MODEL BANK DAN KONSENTRASI KEPEMILIKAN PADA KINERJA KEUANGAN PERBANKAN Dianitasari, Nadya; Hersugondo, Hersugondo
Diponegoro Journal of Management Volume 9, Nomor 3, Tahun 2020
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

This study aims to analyze the effect of banks model, the different types of ownership, and ownership concentration on bank financial performance. State ownership, domestic ownership and foreign ownersip were used as the ownership indicators and Net Interest Margin (NIM) ratio were used as the proxied of financial performance. The Population that was used in this research consisted of all conventional and islamic commercial banks which is listed in Directory of Indonesian Banking 2018 and published the financial statements during 2014-2019. After passed the purposive sampling method there were 94 banks obtained as samples. The data analysis technique used is descriptive statistic, classical assumption test  and panel regression test with random effect model. The result of this research showed that banks model and state ownership have positively significant impact on NIM and foreign ownership has negatively significant impact while domestic ownership and ownership concentration have insignificantly impact on bank financial performance. 
The Impact of Corporate Social Responsibility on Corporate Value: The Role of Company Size In Indonesia Capital Market Hersugondo, Hersugondo; Kartika, Andi
Proceeding Fakultas Ekonomi 2017
Publisher : Proceeding Fakultas Ekonomi

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Abstract

This study outlines aimed to look at the effect of corporate social responsibility on corporate value and effect of Corporate Social Responsibility on the value of the company with the size of the company as a moderating variable. The population of this research consisted of manufacturing companies listed on the Stock Exchange for the following reason: the manufacturing companies had a greater effect on the surrounding environment as a result of the activities of the company. Sample were selected by using a purposive sampling method with the purpose to obtain a representative sample in accordance with the criteria specified. The data were processed by a multiple linear regression analysis (multiple regression analysis). Corporate Social Responsibility rating was based on GRI standards (Global Reporting Initiative), whereas the value of the company used a measuring tool Tobin's Q. The results of this study proved that the variables of Corporate Social Responsibility (CSR) significant positive effect on the value of the company while the variable size (size) of the company as a moderating variable affect the relationship of CSR and corporate value.
ANALISIS PENGARUH LIKUIDITAS, DEBT TO EQUITY RATIO, FIRM SIZE, DAN ROA TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN YANG TERDAFTAR PADA INDEKS SRI-KEHATI PERIODE 2012-2018) Rahardian, Tito; Hersugondo, Hersugondo
Diponegoro Journal of Management Volume 10, Nomor 1, Tahun 2021
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

This study aims to analyze the effect of liquidity, debt to equity ratio, and firm size on stock return. Current ratio used as a proxy from liquidity and ROA were used as proxy from profitability. The population that was used in this research consisted of all listed firms in Indonesia Stock Exchange 2020. After passed the purposive sampling method there were 16 firms obtained as samples from SRIKehati index during 2012-2018. The data analysis technique is path analysis, the wide version from multiple linear regression. The result of this research showed that current ratio and firm size have negatively non significant impact on stock returns, debt to equity ratio and ROA have positively significant impact on stock returns.
ANALISIS PENGARUH LOANTA, LTA, AU, IER, EQTA, EQL DAN CIR TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA (Studi Kasus pada Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan Tahun 2008 – 2018) Abi Kumalasari, Irmadela; Hersugondo, Hersugondo
Diponegoro Journal of Management Volume 9, Nomor 4, Tahun 2020
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

Islamic banks have been known as banks that are resistant to global The crisis that hit Indonesia a few years ago. Some Islamic bank performance can be obtained from its profitability. There are several factors that increase the profitability of Islamic banks and used in this study including Loans to Total Assets Ratio (LOANTA), Total Liabilities to Total Aseets Ratio (L/TA), Asset Utilization (AU), Income Expense Ratio (IER), Total Equity to Total Assets (Eq/TA), Total Equity to Total Liabilities (Eq/L) and Cost to Income Ratio (CIR). The purpose of this study was to determine the effect of Loans to Total Assets Ratio (LOANTA), Total Liabilities to Total Aseets Ratio (L/TA), Asset Utilization (AU), Income Expense Ratio (IER), Total Equity to Total Assets (Eq/TA), Total Equity to Total Liabilities (Eq/L) and Cost to Income Ratio (CIR) toward Profitability in Islamic Banks in Indonesia wich were proxied Return on Assets (ROA). The sampling technique used in this study is purposive sampling technique with the criteria of Islamic Banks who publish quarterly financial reports periodically during 2008 – 2018. The data used in this study was obtained from annual reports on the website of Islamic Banks with a sample of elevan Islamic Banks. Methods of data analysis in this study with Multiple Regression Analysis, which previously performed classical assumption test. Hypothesis testing using Fstatistic test, t-statistical test and the determination of coefficients Adjusted 𝑅 2 with a significance level of 5%. The results of this study indicate that Loans to Total Assets Ratio (LOANTA) and Income Expense Ratio (IER) have a positive and significant effect on ROA. Total Equity to Total liabilities (Eq/L) and Cost to Income Ratio (CIR) have a positive and no significant effect on ROA. Total Liabilities to Total Aseets Ratio (L/TA) and Total Equity to Total Assets (Eq/TA) has a negative and significant effect on ROA. Asset Utilization (AU) has a negative and no significant effect on ROA.
Culinary-Gastronomic Value Advantage in a Competitive Dynamic Market: A Service-Dominant Logic Perspective Ferdinand, Augusty Tae; Kinasih, Raras Sekar; Kusumawardhani, Amie; Idris, Idris; Pangestuti, Irene Rini Demi; Hersugondo, Hersugondo
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3356

Abstract

Since there are inconsistent findings on the influence of entrepreneurial orientation on business performance, we aim to develop a conceptual model to explain how an entrepreneurial orientation has the potential to enhance business performance. We develop a concept of culinary-gastronomic value advantage as mediation for entrepreneurial orientation to improve business performance effectively. We examine the model by involving 241 owner-managers of micro and small-sized enterprises in the food industry, whose results were analyzed using SEM-AMOS software. This study’s results indicate that the culinary-gastronomic value advantage derived from the Service-Dominant Logic (SDL) theory is an acceptable solution as mediation for entrepreneurial orientation and performance. Another important finding is that the entrepreneurial orientation and culinary-gastronomic value advantages are highly dependent on the level of risk consciousness on the competitive pressures that occur in the market. This study brings several theoretical implications to service-dominant logic theory, particularly on value accentuation in the form of culinary-gastronomic value advantage for enhancing performance.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN CAPITAL STRUCTURE SEBAGAI VARIABEL MODERASI DAN FIRM SIZE, FIRM AGE, SALES GROWTH, SERTA PBV SEBAGAI VARIABEL KONTROL (Studi pada Perusahaan Non-finansial yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022) Ghofur, Azizul Mukminun; Hersugondo, Hersugondo
Diponegoro Journal of Management Volume 12, Nomor 6, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

ABSTRACT The need for information to assess companies is very important for various parties in making decisions that related to the companies. Because of that, corporate governance has become one of indicators that provide information about quality of the governance of corporations that could be considerations for making decisions. The purpose of this research is to analysis the impact of corporate governance to firm financial performance that indicated by return on assets (ROA) then capital structure that indicated by debt to assets ratio (DAR. This research including population of non-financial companies that listed on Indonesia Stocks Exchange in 2018 – 2022. Purposive sampling is used as sampling technique for getting 71 non-financial companies that provide annual report in Indonesia Stocks Exchange website and provide Governance Disclosure Score at Bloomberg Terminal. Analysis method that used in processing data is panel data regression and moderated regression analysis (MRA) with E-views 12 as supported program. Result of this research shows that corporate governance positive and significantly influence firm financial performance measured by ROA also capital structure that measured by DAR could moderated the influence corporate governance to firm financial performance
Analisis Pengaruh Audit Committee terhadap Firm Value dan Firm Performance Melalui ESG Disclosure (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Indeks Sri Kehati Periode 2018-2022) Figosutansyah, Atev; Hersugondo, Hersugondo
Diponegoro Journal of Management Volume 13, Nomor 1, Tahun 2024
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

ABSTRACT This study aims to analyze the effect of the Audit Committee on Firm Value and Firm Performance through ESG Disclosure in companies listed on the Sri Kehati Index BEI for the 2018-2022 period. This study uses quantitative data types with secondary data sources obtained through the financial statements of each company downloaded through Bloomberg, the official website of the Indonesia Stock Exchange (www.idx.co.id) and financial reports downloaded from each company's website. The number of samples used was 25 companies listed on the Sustainable and Responsible Investment (SRIKEHATI) index listed on the Indonesia Stock Exchange for the period 2018-2022. The analytical tool used in this research is the PLS structural equation model (SEM). The results of this study indicate that the Audit Committee has a significant positive effect on ESG Disclosure, the Audit Committee has a significant positive effect on Firm Value, the Audit Committee has a significant positive effect on Firm Performance, ESG Disclosure has no effect but is significant to Firm Value, and ESG Disclosure has a significant positive effect on Firm Performance.
The Effect of ESG Pillar on Dividend Policy with ROA as Intervening Variable: Study in Malaysia Capital Market Syarifah, Putri Nur; Hersugondo, Hersugondo
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.340

Abstract

This study aims to find the impact of ESG Principles on Dividend Policy in companies in Malaysia. Malaysia was determined to be the object of research because Malaysia is one of the countries with the highest 10-year environmental change in the Southeast Asian region with an index value of 10.30. The results obtained indicate that companies in Malaysia have implemented the ESG Principles although the detected influence is only limited to the governance pillar and environmental pillar. The results also indicate that during the crisis during COVID-19. ROA has a negative impact on DPR because companies still have to maintain their cash flow so dividends cannot be distributed as in previous years. Positive leverage also indicates that companies want to maintain investor confidence by continuing to pay dividends during times of crisis.
The Impact of CSR on Company Financial Performance Using Company Size as a Moderator Azzahra, Widad Nabila; Wafdayanti, Haasya; Hersugondo, Hersugondo
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.342

Abstract

State governance with sustainable development goals cannot be separated from the SDGs. SDGs are goals, targets and indicators that have been agreed upon by countries associated with the United Nation to determine a country's political agenda and policies. This will have an impact on every activity in the country, including the economic sector. The running of a country’s economy is closely related to the banking industry which manages the flow of funds from the public, so its role in everyday life is very important. As a form of commitment to implementing sustainable economic development, from now on every bank must implement CSR to improving the quality of life and a beneficial environment. The wider CSR activities carried out by banks will indirectly have an impact on the company's customers image so that it can encourage improvements in the banking financial performance. Improving financial performance also influences the preparation of good corporate governance or is known as a moderating factor. This research aims to analyze the influence of CSR on company performance with the moderating role of firm size. Data analysis will use multiple linear regression. This research will use data obtained from the banking industry in Indonesia in the 2018-2022 time period.
INKLUSI KEUANGAN DAN PROFITABILITAS BANK DI INDONESIA Widyaningsih, Novita; Hersugondo, Hersugondo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapa
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.5 KB) | DOI: 10.36694/jimat.v12i2.327

Abstract

This study was conducted to examine the effect of financial inclusion and bank profitability. The data test method is done manually, which is obtained from the Bloomberg database and the annual reports of banks listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period with a total sample of 17 banks. The data from this study are included in the type of panel data and the data processing technique used is in the form of Least Square Analysis (OLS) using SPSS version 23. The results show that the amount of loans and the number of automated teller machines (ATMs) have a negative and significant effect on bank profitability. meanwhile, the number of bank branches has a positive and significant impact on the profitability of banks in Indonesia.
Co-Authors 08.05.52.0043 Handy Setyo Tamtomo 08.05.52.0127 George Agust Hermianto 09.05.51.0116 Dody Wijaya__ 09.05.52.0074 Deasy Purnamasari Abi Kumalasari, Irmadela Amie Kusumawardhani, Amie Anam, M. Khairul Ardira, Givantoro Agma Augusty Tae Ferdinand Azzahra, Widad Nabila Catur Kepirianto Cipto, Noventinus Surya DAVID SANTOSO Deby Fakhriyana, Deby Deni Sunaryo, Deni Dianitasari, Nadya Dihardjo, Jason Ferdianto Etty Puji Lestari Euis Soliha Fathin, Nadime Abiyyu Fatima, Dahniar Fara Figosutansyah, Atev Firdauzi, Annisa Ghofur, Azizul Mukminun Haerani, Ega Devana Hermin Pancasakti Kusumaningrum Idris Idris Irene Rini Demi Pangestuti Kartika Andi Kinasih, Raras Sekar Krismonika Kristyaningrum, Agatha Canonia Lesticya, Widya Lilis Sugiarti Listianawati, Listianawati Majid, Muhammad Abdul Maula, Innany Mirrahmatikal Maulana, Bachtiar Rifqi Muhammad Zainuri Naufal, Muhammad Heru Nurahman, Dany Perdanaputra, Mahardika Rahardian, Tito S, Ruth Dwijayanti Sa'adah, Ardiana Alifatus Saadah, Ardiana Alifatus Saadiya, Audrey Lize Salsabilla, Talitha Sahda Santoso, Balqis Salsabila Sidabutar, Maxsuel Herianto Siska Nofita Ana Pertiwi, 14.05.51.0203 Siska Nofita Ana Pertiwi, 14.05.51.0203 SITI PURYANDANI Sunarto Sunarto Syarifah, Putri Nur Wafdayanti, Haasya Widyaningsih, Novita Yuliastuti, Nur Rachmalina