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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen ILMU KELAUTAN: Indonesian Journal of Marine Sciences Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Gaussian Diponegoro Journal of Management Proceeding Fakultas Ekonomi Gema Stikubank E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JDM (Jurnal Dinamika Manajemen) Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Journal of Economics, Business, & Accountancy Ventura Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak AFRE Accounting Financial Review AFEBI Management and Business Review Praxis : Jurnal Sains, Teknologi, Masyarakat dan Jejaring 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 Ilmiah Manajemen Ubhara Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Proceeding of The International Conference on Economics and Business LAWSUIT JURNAL PERPAJAKAN Journal of Accounting Research, Organization and Economics (JAROE) Research Horizon IIJSE Journal of Community Empowerment
Hersugondo Hersugondo
Diponegoro University
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DAMPAK HIPERINFLASI TERHADAP LAPORAN KEUANGAN PERUSAHAAN MULTINASIONAL DI INDONESIA Hersugondo Hersugondo; Gabriella Krisvania Wisnuwardani; Renanduta Candra Nugraha; Salisa Nur Maulina; Umi Aulya Khofifah
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 1 (2022): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v4i1.1025

Abstract

Hiperinflasi, sebuah peristiwa di negara maju dan berkembang yang berdampak pada hasil keuangan suatu perusahaan. Konsep hiperinflasi dan kinerja keuangan ditekankan oleh pengaruh hiperinflasi terhadap hasil keuangan berdasarkan sumber sekunder dan hasil keuangan perusahaan multinasional (MNCs) yang beroperasi di Indonesia yang  terkena dampak hiperinflasi. Dampak signifikan dari jenis inflasi ini diamati di perusahaan-perusahaan. Poin utama yang dapat diambil dari artikel ini adalah bahwa hiperinflasi mengarah pada publikasi hasil keuangan  yang tidak tepat. Oleh karena itu, hiperinflasi dapat mempersulit perusahaan untuk membuat keputusan yang tepat. Dengan demikian, perekonomian yang terkena dampak hiperinflasi harus memperhatikan  pemecahan masalah ini dengan berfokus pada cara mengatasi penyebab hiperinflasi.
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.
Analisis Pengaruh Environment, Social, Governance (ESG) Disclosure Terhadap Kinerja Keuangan Perusahaan Nugroho, Naufal Adi; Hersugondo Hersugondo
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.810

Abstract

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.
Pemanfaatan Limbah Kulit Pisang Menjadi Produk Tepung Kaya Gizi dan Bernilai Jual Santoso, Balqis Salsabila; Hersugondo, Hersugondo; Kepirianto, Catur; Sa'adah, Ardiana Alifatus
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 1 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i1.6201

Abstract

Limbah kulit pisang menjadi masalah serius di Desa Karanganyar, Kabupaten Tegal, mengancam sistem pengelolaan limbah dan lingkungan. Oleh karena itu, penting untuk mengubah limbah menjadi produk bernilai guna mengatasi masalah tersebut. Proyek ini dipilih untuk memanfaatkan limbah kulit pisang menjadi tepung, dengan tujuan mengurangi dampak lingkungan dan meningkatkan kesadaran masyarakat akan manfaat limbah pisang. Metode pengabdian meliputi survei lokasi, pengumpulan bahan baku, proses pembuatan produk, sosialisasi, dan pelatihan kepada masyarakat, dengan melibatkan mitra UMKM pengolah keripik pisang "ROSELA" dan warga Desa Karanganyar. Sebanyak 38 orang warga terlibat dalam kegiatan ini. Hasilnya, terjadi peningkatan kesadaran masyarakat akan manfaat limbah kulit pisang, serta peningkatan ekonomi melalui penjualan tepung kulit pisang yang dihasilkan. Dengan demikian, pendekatan inovatif dalam mengelola limbah membawa dampak positif bagi lingkungan dan ekonomi masyarakat lokal.
Analysis of The Effect of Corporate Governance on Company Performance with Working Capital as A Mediating Variable (Study on Manufacturing Companies in Indonesia) Ardira, Givantoro Agma; Hersugondo, Hersugondo
Jurnal Penelitian Ekonomi dan Bisnis Vol. 9 No. 1 (2024): March 2024
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v9i1.8622

Abstract

This study aims to examine the effect of Corporate Governance (CG) consisting of Board Independence (BI), Board Diversity (BD), Return on Assets (ROA), and Return on Equity (ROE) mediated by the Working Capital (WC) at Indonesia Manufacture Company during the current year 2019–2021. Purposive sampling method was used to determine the number of research samples. With a total sample of 63 samples from 2019–2021. The analytical technique used is multiple linear regression for each research model with the SPSS:25 program which previously passed the classical assumption test. The results in this study, BI has a positive and not significant effect on WC and BD has a positive and significant effect on WC. Variable BI has a positive and not significant effect. ROA and BD have a positive and not significant effect on ROA and WC has no effect on ROA then finally in the third model the BD has a positive and significant effect on ROE. Variable BD has a positive and significant effect on ROE and then the last variable WC has no effect on ROE.Keywords:Corporate Governance, Working Capital, Firm performance
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 Abdul Karim Abdul Rouf Abi Kumalasari, Irmadela Alya Syafi Rifiana Amie Kusumawardhani, Amie Ardira, Givantoro Agma Augusty Tae Ferdinand Azzahra, Widad Nabila Catur Kepirianto Cipto, Noventinus Surya Daniel W Kristia Daryono Daryono DAVID SANTOSO Deby Fakhriyana, Deby Dede Yusuf, Dede Deni Sunaryo Deni Sunaryo, Deni Dianitasari, Nadya Dihardjo, Jason Ferdianto Dimaciela V Sekarlangit Dini Puspodewi Eka Febiyanti Etty Puji Lestari Euis Soliha Fajar Ihrom Fathin, Nadime Abiyyu Fatima, Dahniar Fara Fauzy, Yuhansyah Nur Febrianto, Sigit Figosutansyah, Atev Firdauzi, Annisa Gabriella Krisvania Wisnuwardani Ghofur, Azizul Mukminun Haerani, Ega Devana Hermawan Hermawan 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 Nugroho, Naufal Adi Nurahman, Dany Pancasakti, Hermin Perdanaputra, Mahardika Rahardian, Tito Renanduta Candra Nugraha Rio Dhani Laksana Rizka Aulia S, Ruth Dwijayanti Sa'adah, Ardiana Alifatus Saadah, Ardiana Alifatus Saadiya, Audrey Lize Salisa Nur Maulina 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 Siti Puryandani Sri Supriyati Sudibyo Ikhsan SUGENG WAHYUDI Suharnomo Suharnomo Sunarto Sunarto Syarifah, Putri Nur Umi Aulya Khofifah Universe Universe Wafdayanti, Haasya Wahyu Irawan Widyaningsih, Novita Yuliastuti, Nur Rachmalina