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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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IDENTIFIKASI POLA PERILAKU REMAJA DENGAN PATH ANALYSIS Saadah, Ardiana Alifatus; Fakhriyana, Deby; Hersugondo, Hersugondo
Jurnal Gaussian Vol 12, No 4 (2023): Jurnal Gaussian
Publisher : Department of Statistics, Faculty of Science and Mathematics, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/j.gauss.12.4.499-508

Abstract

Globalization has an impact on cultural changes in Indonesia. Apart from positive impacts, globalization also has several negative impacts. The decreasing level of politeness in today's teenagers is part of a cultural change that we cannot ignore. Teenagers in this era are reportedly paying less attention to how to act and behave politely. Politeness is the practical application of good manners and etiquette. To improve polite behavior in teenagers, it is important to know factors that might influence polite behavior. This study used psychological theory developed by Ajzen and Fishbein, the Theory of Reasoned Action. Model in this theory consists of four variables, namely attitude, subjective norm, behavioral intention and behavior. Analytical method used in this research is path analysis. Based on the test results, the attitude variable has an effective influence on increasing the polite behavior variable in teenagers. This is because attitude variable not only influence behavioral variable directly, but also indirectly through behavioral intention variable. Furthermore, the increase in polite behavior is significantly influenced by behavioral intentions. Model combination is able to explain 63.06% of the data diversity, while the rest is explained by other variables and error.
Pengaruh Ukuran Perusahaan, Profitabilitas, Rasio Kecukupan Modal, Biaya Pendanaan, dan Efisiensi Operasional Terhadap Risiko Likuiditas Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 S, Ruth Dwijayanti; Hersugondo, Hersugondo
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 6 No. 2 (2022): JURNAL RISET INSPIRASI MANAJEMEN DAN KEWIRAUSAHAAN
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.739 KB) | DOI: 10.35130/jrimk.v6i2.325

Abstract

The purpose of this research is  to prove and analyze the effect of firm size, profitability, capital adequacy ratio, funding costs, and operational efficiency on liquidity risk and credit risk in banking companies listed on the Indonesia Stock Exchange. In this study, the population used were banking companies listed on the Indonesia Stock Exchange, while the sample consisted of 27 banking companies selected using the purposive sampling method. The data analysis method used to prove the truth of the hypothesis is panel data regression which is processed using SPSS 20. The data used is from 2016 to 2020. Based on the results of hypothesis testing it was found that Bank size has a positive significant effect on liquidity risk and has a non-significant positive effect on credit risk. Profitability has an insignificant negative effect on liquidity risk and an significant negative effect on credit risk. The capital adequacy ratio has a significant positive effect on liquidity risk and an insignificant positive effect on credit risk. Funding costs have a significant positive effect on liquidity risk and an insignificant negative effect on credit risk. Operational efficiency has an insignificant negative effect on liquidity risk and an insignificant negative effect on credit risk.
Dampak Covid-19 Terhadap Pola Prediksi Return Pasar Berdasarkan Harga Minyak Dunia dengan Indeks Dow Jones Sebagai Variabel Intervening Universe Universe; Hersugondo Hersugondo
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7174

Abstract

The Covid-19 pandemic has had a very serious impact, not only on the health sector, but also on the economic sector. Investors cannot predict the effect of a decline or increase in world oil prices during the Covid-19 pandemic on their investment choice decisions. Through this research, an analysis will be carried out on whether Covid-19 will have an influence on the effect of the relationship between world oil prices and market return predictions using daily Jakarta Composite Index (JCI) data from 03/01/2011 to 14/03/2022. The data to be analyzed will be divided into 3 types of data panels to facilitate the analysis in finding a comparison of the effect of Covid-19 based on a certain period of time by using the dow jones index as an intervening variable. Panel A presents full sample data, Panel B contains pre Covid-19 sample data and Panel C presents data for samples during the time of Covid-19. Based on the results of the study, it can be inffered that the effect of the Covid-19 pandemic can decrase the effectiveness of economic activities and make the capital market unstable, so that the effect of oil prices on market returns is inaccurate. Keywords : Covid-19, Oil Prices, Market Returns
Hubungan Kebijakan Pajak dengan Kepatuhan dan Inovasi: Tinjauan Literatur Sistematis Sunaryo, Deni; Lestari, Etty Puji; Puryandani, Siti; Hersugondo, Hersugondo
"LAWSUIT" Jurnal Perpajakan Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v3i2.9761

Abstract

Background: Tax is an important instrument to support national development and socio-economic development. Tax reform is often used to improve efficiency, innovation, and taxpayer compliance. However, the effectiveness of this policy is often hampered by the complexity of the tax system, weak law enforcement, and negative public perceptions of government spending. Objective: This article aims to conduct a systematic analysis of the recent scientific literature discussing the relationship between tax policy, taxpayer compliance, and innovation, taking into account socio-cultural factors such as gender. Methods: The study was conducted by analyzing 10 scientific articles from databases such as Scopus, Taylor & Francis, and Elsevier. Articles were selected based on inclusion criteria covering the themes of tax compliance, corporate innovation, and socio-economic impacts of tax reform. Results: The main findings show that corporate tax rate reforms positively contribute to innovation, while taxpayer compliance behavior is influenced by social factors such as gender. However, weak enforcement capacity in developing countries hampers the effectiveness of these reforms. Conclusion: Integration of digital technology and data-driven approaches is needed to improve tax compliance and the effectiveness of tax policies in various countries.
ESG Disclosure's Positive Impact on Financial Performance in Indonesia’s Growth Nurahman, Dany; Majid, Muhammad Abdul; Hersugondo, Hersugondo
Research Horizon Vol. 4 No. 6 (2024): Research Horizon - December 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.6.2024.388

Abstract

This study evaluates the influence of Environmental, Social, and Governance (ESG) disclosure scores on financial performance, with a particular emphasis on Return on Equity (ROE), across 89 companies listed on the Indonesia Stock Exchange (IDX). Amid growing global attention to sustainable business practices, this research seeks to address the role of ESG in driving economic empowerment and sustainable prosperity within Indonesia’s corporate sector. Utilizing a quantitative approach, this study evaluates firm-level data to uncover the relationship between ESG practices and financial outcomes. The analysis reveals that companies with greater ESG disclosure scores consistently exhibit better ROE performance, signifying that sustainable business practices are not only socially responsible but also financially beneficial. The discussion explores how ESG practices help align corporate strategies with stakeholder expectations, fostering greater transparency, improving operational efficiency, and boosting investor confidence. These findings emphasize the significant role of ESG integration in promoting sustainable development and achieving long-term economic growth in Indonesia. Moreover, the study highlights the importance of regulatory frameworks in fostering robust ESG adoption and encouraging responsible investment practices. This research facilitates the literature by offering empirical evidence of ESG’s financial and societal value in Indonesia, advocating for strengthened ESG initiatives as a pathway to sustainable prosperity.
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 : LPPM Universitas Sains dan Teknologi Komputer

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.
The Role of Financial Slack as a Mediating Variable between Corporate Governance’s Effect on Company Performance Perdanaputra, Mahardika; Hersugondo, Hersugondo
International Journal of Social Science and Business Vol. 8 No. 2 (2024): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i2.54392

Abstract

Amid the backdrop of the global pandemic, the economic sector has witnessed a profound transformation, with one of its notable consequences being the disruption of businesses, particularly in their struggle to access external resources. In this dynamically altered landscape, the imperative role of corporate governance practices within company management becomes pronounced. These practices are pivotal in orchestrating the efficient allocation and utilization of internal resources, evolving from a mere survival strategy to a competitive advantage, thereby bolstering overall company performance and ensuring sustained viability in the fiercely competitive modern business arena. The type of research used is descriptive research, and the research design employed is longitudinal design. The data that used for this research is 588 data from 98 listed manufacturing companies on the IDX from 2015 – 2020. All data is obtained from company financial reports and also from Bloomberg. Using multiple linear regression analysis and path analysis with SPSS version 25, the results showed that the company's internal resources (slack) could not mediate the relationship between corporate governance and company performance. This shows that company management has not been able to maximize the use of the company's internal resources (slack) in order to improve company performance. The results of this study can be used as input for company management to be able to maximize or use the company's internal resources (slack) properly in order to help the company improve its performance, because all decisions regarding the use of company resources are in the hands of company management.
Pengaruh ESG (Environmental, Social, and Governance) 1 terhadap Kinerja dan Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Cipto, Noventinus Surya; Hersugondo, Hersugondo
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.11761

Abstract

This study investigates the impact of ESG on company performance and value across various sectors of firms listed on the Indonesia Stock Exchange, with the size of the companies acting as a moderator. Company performance is evaluated through Return on Assets (ROA), while firm value is assessed using Tobin’s Q ratio (TQ). Control variables include Dividend Ratio (DIV) and Leverage (LEV), with firm size (SIZE) serving as a moderating factor. The research population comprises companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2022, with a sample size of 86 companies selected through purposive sampling. Panel data regression, incorporating Robust Standard Error, is employed for analysis, with the Fixed Effect Model (FEM) identified as the most suitable model. The findings reveal that the environmental (ENV) factor exhibits a non-significant negative influence on ROA but significantly impacts TQ in a negative manner. Meanwhile, social (SOC) factors demonstrate a significant positive effect on both ROA and TQ. Governance (GOV) displays a significant negative impact on ROA but positively affects TQ significantly. Furthermore, the interaction between environmental size (ENVSZ) and firm size yields a positive impact on both ROA and TQ, albeit significantly influencing only TQ. The interaction between social size (SOCSZ) and firm size, however, does not significantly affect either ROA or TQ. Finally, governance size (GOVSZ) exhibits a significant negative influence on both ROA and TQ.
Stimulasi Produksi Asi Melalui Pelatihan Pijat Laktasi dan Oksitosin untuk Pencegahan Stunting Firdauzi, Annisa; Haerani, Ega Devana; Anam, Khairul; Hersugondo, Hersugondo
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 8, No 1 (2025): 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.v8i1.7723

Abstract

ASI merupakan sumber nutrisi utama yang sangat penting bagi pertumbuhan dan perkembangan optimal bayi, terutama dalam 1.000 hari pertama kehidupan. Sayangnya, masih banyak ibu yang belum memiliki pengetahuan yang cukup mengenai pentingnya menyusui dan cara meningkatkan produksi ASI. Kegiatan pengabdian masyarakat guna mendukung pemberian ASI eksklusif berupa pelatihan pijat laktasi dan pijat oksitosin ini bertujuan untuk memicu kesadaran dan pemahaman Ibu dalam menstimulasi dan mempertahankan produksi ASI yang adekuat. Rangkaian kegiatan dilaksanakan di Gedung Kesenian Wijaya Kusuma Desa Mranggen, Klaten dan diikuti oleh 16 peserta Ibu hamil dan kader kesehatan. Metode pelaksanaan kegiatan meliputi tahap persiapan, tahap pelaksanaan, dan tahap akhir. 90% dari peserta mampu mempraktikkan teknik pijat dengan gerakan butterfly stroke, mini butterfly, wings stroke, mengayuh, diamond stroke, sirkuler, memilin, menjepit dan C hold. Ibu hamil merasakan dampak setelah mengikuti pelatihan ini dengan menceritakan adanya pengurangan stres setelah rutin melakukan pijat oksitosin, yang membuat ibu merasa lebih tenang dan nyaman saat menyusui. Kualitas ASI yang baik dapat memberikan nutrisi yang baik bagi bayi. Dalam jangka panjang hal ini menjadi titik tolak pencegahan stunting sejak dini.
The Role of Financial Performance in The Relationship between Ownership on Corporate Value in Environment-Based Companies Maula, Innany Mirrahmatikal; Hersugondo, Hersugondo
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13124

Abstract

The objective of this research was to examine the impact of Ownership Structure on Corporate value, mediated by Financial performance, among 25 companies listed on the SRI KEHATI Exchange during the period of 2018 to 2022. The data for this study was collected from Bloomberg and official financial reports provided by the Indonesia Stock Exchange (BEI) website. The data analysis in this research was conducted using the Partial Least Squares (PLS) method. The results of the study revealed that the ownership structure, represented by foreign ownership and public ownership, did not exhibit a significant impact on corporate value. Nevertheless, it was noteworthy that foreign ownership demonstrates a statistically significant and positive influence on corporate value by means of the company's financial performance. On the other hand, public ownership exhibited a significant and negative influence on corporate value through the financial performance of the company. This indicated that the financial performance of the company fully mediates the relationship between ownership structure and corporate value. JEL Classification: C51, G32, L25 DOI: https://doi.org/10.26905/afr.v7i3.13124
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