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All Journal Infestasi JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Aplikasi Akuntansi Qualitative Research of Business and Social Sciences
Baniady Gennody Pronosokodewo
Universitas PGRI Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Apakah Kinerja Lingkungan dan Biaya Lingkungan Berpengaruh Terhadap Pengungkapan Informasi Lingkungan? Rahandhika Ivan Adyaksana; Baniady Gennody Pronosokodewo
InFestasi Vol 16, No 2 (2020): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i2.8544

Abstract

Environmental information disclosure is one type of disclosure that has been changed from voluntary disclosures to mandatory disclosures under the Peraturan Otoritas Jasa Keuangan (OJK) Nomor 29/POJK.04/2016.  Only a few manufacturing companies in Indonesia have disclosed environmental information. This study aims to determine the effect of a company’s environmental performance and environmental costs on environmental information disclosure.  Listed manufacturing companies in Indonesia from 2014-2018 are the population of this research.  This study uses secondary data sourced from the company’s annual report. Sample selection using purposive sampling method with specific criteria.  The data obtained were 20 companies.  The results prove that the company’s environmental performance positively and significantly affected environmental information disclosure.  Meanwhile, environmental costs do not affect the disclosure of environmental information. Based on the findings of this study, manufacturing companies in Indonesia are expected to be able to improve their environmental performance and improve the quality of the information in disclosing environmental information, so that the orientation of the company is expected to change not only in presenting environmental information disclosure but also improving the quality of the information because environmental information disclosure is now mandatory disclosure. Pengungkapan informasi lingkungan merupakan salah satu jenis pengungkapan yang telah diubah dari pengungkapan sukarela menjadi pengungkapan yang wajib diungkapkan melalui Peraturan Otoritas Jasa Keuangan (OJK) Nomor 29/POJK.04/2016. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kinerja lingkungan yang dimiliki perusahaan dan alokasi biaya lingkungan terhadap pengungkapan informasi lingkungan. Perusahaan manufaktur di Indonesia yang terdaftar dari tahun 2014-2018 merupakan populasi penelitian ini. Penelitian ini menggunakan data sekunder yang bersumber dari laporan tahunan perusahaan. Pemilihan sampel dilakukan dengan menggunakan kriteria tertentu atau purposive sampling. Data yang diperoleh sebanyak 20 perusahaan. Hasil penelitian membuktikan bahwa kinerja lingkungan yang dimiliki perusahaan berpengaruh positif dan signifikan terhadap pengungkapan informasi lingkungan. Sedangkan biaya lingkungan tidak berpengaruh terhadap pengungkapan informasi lingkungan. Berdasarkan temuan tersebut, perusahaan manufaktur di Indonesia diharapkan mampu meningkatkan kinerja lingkungannya dan meningkatkan kualitas informasi dalam pengungkapan informasi lingkungan, sehingga orientasi perusahaan diharapkan berubah tidak hanya menyajikan pengungkapan informasi lingkungan tetapi sudah harus memperhatikan kualitas informasinya, karena pengungkapan informasi lingkungan saat ini sudah bersifat wajib diungkapkan.
Tekanan Kepemilikan Saham Pada Audit Delay Di Bursa Efek Indonesia Periode 2016-2019 Baniady Gennody Pronosokodewo; Rahandhika Ivan Adyaksana
Journal of Applied Accounting and Taxation Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i2.2680

Abstract

Shareholders want audited financial reports to be published immediately to make precise and accurate economic decisions. Companies were late in publishing audited financial reports can indicate bad news in the company's financial statements. The delay in submitting financial reports can be said to be the length of the company's audit delay, which resulted in the company being sanctioned by the OJK (submission of financial reports should not exceed 31 March). This study aims to analyze whether share ownership consisting of public ownership, institutional ownership and managerial ownership can affect audit delay in companies listed on the IDX during 2016-2019 period. This research uses secondary data from companies that are included in the LQ45 category with purposive sampling method and obtained a sample of 77 companies during 2016-2019. The research hypothesis was tested using SEM method, the statistical tool namely Warp PLS. The results of this study is public ownership has a negative effect on audit delay, institutional ownership has a positive effect on audit delay, and managerial ownership has no effect on audit delay.
REAKSI PASAR SAHAM TERHADAP PENGUMUMAN PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT (PPKM) DARURAT DI WILAYAH JAWA BALI PADA INDUSTRI MAKANAN DAN MINUMAN zidni husnia fachrunnisa; Lulu Amalia Nusron; baniady gennody pronosokodewo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4133

Abstract

Penelitian ini bertujuan untuk mengetahui reaksi pasar saham terhadap pengumuman PPKM Darurat Covid-19 di wilayah Jawa Bali pada industri makanan dan minuman. Reaksi pasar diketahui dengan menguji apakah harga saham dan volume perdagangan saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di wilayah Jawa Bali terdapat perbedaan secara signifikan. Penelitian ini menggunakan data yang dipublikasikan BEI melalui website www.idx.co.id selama periode pengamatan. Periode pengamatan yakni H-7 sebelum event hingga H+7 setelah event. Setelah itu, dilakukan analisa data menggunakan uji beda Wilcoxon. Hasil penelitian menunjukkan bahwa terdapat perbedaan volume perdagangan saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di Jawa Bali. Sedangkan, harga saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di Jawa Bali terbukti tidak terdapat perbedaan signifikan. Hasil penelitian ini memberikan implikasi bahwa adanya peraturan pembatasan sosial yang diakibatkan pandemi Covid-19 memberikan dampak terhadap aktivitas perdagangan saham khususnya pada sub sector makanan dan minuman
APAKAH GCG MEMODERASI PENGARUH EARNING DAN CAPITAL TERHADAP KINERJA KEUANGAN BANK UMUM? Baniady Gennody Pronosokodewo; Vidya Vitta Adhivinna; Lulu Amalia Nusron
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.188

Abstract

Kegiatan operasi/bisnis pada bank umum berfokus pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Oleh karena itu, penerapan GCG pada bank umum menitikberatkan pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel sesuai dengan kriteria yaitu sebesar 18 perusahaan perbankan. Penelitian ini menggunakan metode SEM-PLS dengan alat statistik WarpPLS yang menguji hipotesis menggunakan path analysis. Hasil uji hipotesis menunjukkan bahwa earnings berpengaruh positif terhadap kinerja keuangan didukung, capital berpengaruh positif terhadap kinerja keuangan tidak didukung, GCG memoderasi pengaruh earnings terhadap kinerja keuangan tidak didukung, dan GCG memoderasi pengaruh capital terhadap kinerja keuangan didukung.
BMT microfinance management model: Developing sharia financing instruments for sharia-based MSMEs Jawad Z. Salic; Adhelia Desi Prawestri; Baniady Gennody Pronosokodewo; Yuni Astuti
Qualitative Research of Business and Social Sciences Vol. 3 No. 2 (2026): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v3i2.8891

Abstract

This study examines the use of Baitul Maal wa Tamwil (BMT) microfinance in supporting Sharia-based Micro, Small, and Medium Enterprises (MSMEs) through an analysis of capital management behavior and Islamic financial literacy. Using purposive sampling, a total of 59 Sharia-compliant MSME operators in the Special Region of Yogyakarta were surveyed through structured questionnaires that capture indicators of Sharia capital foundations, microfinance utilization, and operational financing support. The collected data were analyzed using Exploratory Factor Analysis (EFA) to identify the latent constructs underlying MSME behavior in adopting BMT-based financing. The EFA results extracted three dominant factors—Sharia-Based Capital Foundations, Function of Sharia Microfinance Utilization, and Operational and Innovation Support Through Sharia Financing—which jointly explain 51.821% of the total variance. These findings demonstrate that BMT plays a significant role in providing halal-based capital, supporting MSME operational efficiency, and strengthening innovation capacity within a Sharia-compliant framework. The study provides empirical evidence on the importance of Sharia microfinance institutions in enhancing MSME sustainability and contributes a model that may be adapted to emerging Sharia-based MSME ecosystems in other countries, such as the Philippines.
Co-Authors Adhelia Desi Prawestri Jawad Z. Salic Lulu Amalia Nusron Rahandhika Ivan Adyaksana Vidya Vitta Adhivinna Yuni Astuti Zidni Husnia Fachrunnisa