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GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN KEBERLANJUTAN SEBAGAI PENENTU NILAI PERUSAHAAN: ANALISIS MODERASI KEPEMILIKAN INSTITUSIONAL Zidani Arhandi Rahmana; Wardi, Jeni; Indarti, Indarti
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2796

Abstract

This study aims to analyze the influence of sustainability disclosure, the proportion of independent commissioners, institutional ownership, and the interaction between sustainability disclosure and institutional ownership on firm value in plantation companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative panel data regression approach with purposive sampling, the findings reveal that sustainability disclosure positively influences firm value, while independent commissioners and institutional ownership show no significant effect. Moreover, institutional ownership does not moderate the relationship between sustainability disclosure and firm value. A key contribution of this research is the evidence that the combination of sustainability disclosure and institutional ownership has not yet generated tangible added value, highlighting that governance effectiveness depends on disclosure quality and industry sensitivity. The study underscores the importance of enhancing sustainability disclosure, strengthening the role of independent commissioners, and engaging institutional ownership in strategic oversight to foster legitimacy and stakeholder trust.
CONTEMPORARY KEBAYA WITH ‘BERKAIN’ GEN-Z THEME THROUGH FRONT BUSTIER AND WASTRA NUSANTARA Fasya Laksita Putri, Talisa; indarti, Indarti
Home Economics Journal Vol. 10 No. 1 (2026): May
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/hej.v10i1.90701

Abstract

The kebaya is a traditional Indonesian garment rich in cultural value, but it is often considered irrelevant to younger generations, especially Gen-Z. This study aims to explore the process and results of contemporary kebaya innovation that bridges tradition and modernity through a combination of front bustiers and Wastra Nusantara fabrics, such as batik and songket, with Gen-Z's ‘berkain’ trend. The design method refers to the Double Diamond Model, which includes the following stages: Discover, Define, Develop, and Deliver. The initial stage involves a literature study on the development of kebaya from traditional forms to contemporary interpretations. The second stage is the exploration of ideas used to create a mood board. The third stage is the development of six kebaya illustrations with two themes, namely the charm of pupa with red and pink colors that emphasize elegance and romance, and sunlight with orange and yellow colors that depict joy and positive energy. The final stage is the realization of two selected designs for each theme into actual products through the creation of contemporary kebayas with a combination of front bustiers, obi belts, batik, and songket skirts, as well as decorative details in the form of beads, fringe, and ribbons. The research results show that contemporary kebaya with a modern design approach can still maintain cultural identity through the use of Indonesian textiles, while remaining relevant, aesthetic, and in line with the character of Gen-Z. Keywords: Contemporary kebaya, Berkain, Gen-Z, Front bustier, Wastra Nusantara
The DESIGN OF AVANT-GARDE FASHION INSPIRED BY PIAZZA SAN PIETRO WITH MANIPULATING PLEATS AND WEAVING Pasaribu, Lili Sonata; Indarti, Indarti
Home Economics Journal Vol. 10 No. 1 (2026): May
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/hej.v10i1.95410

Abstract

The rapid development of fashion is influenced by societal needs, culture, and lifestyle. One of the styles that has evolved in response to these dynamics is avant-garde fashion, which emphasizes freedom of expression through the use of extreme and nonconventional materials, forms, and designs. The design of avant-garde fashion inspired by Piazza San Pietro using manipulating pleats and weaving techniques represents an exploration of this stylistic approach. This study aims to examine the process and final results of designing avant-garde fashion inspired by Piazza San Pietro through the application of manipulating pleats and weaving techniques. The research employs the double diamond method, which consists of four stages: discover, define, develop, and deliver. The discover stage involves identifying sources of inspiration. The define stage focuses on determining the main concept and translating it into a moodboard. The develop stage includes the creation of design illustrations, design development, and exploration of details and prototype forms. The deliver stage involves evaluating the final product by experts. The research was conducted at the Fashion Design Laboratory of the Faculty of Vocational Studies. Data were collected through observation by three experts in the field of fashion design using observation sheet instruments. Data analysis was carried out using quantitative descriptive analysis by calculating the mean or average value. The results indicate that the avant-garde fashion design inspired by Piazza San Pietro achieved an overall average score of 4.22, categorized as very good. The avant-garde silhouette aspect obtained a score of 4.33 (very good). The conceptual suitability aspect scored 4.00 (good). The creativity and innovation aspect scored 4.00 (good). The application of manipulating pleats and weaving techniques scored 4.00 (good). The suitability of color and materials achieved a score of 4.33 (very good). The visual appearance on the runway received a score of 4.67, categorized as very good overall.
APPLICATION OF TECHNOLOGY AUGMENTED REALITY IN BROCHURES SMK GHAMA CARAKA DEPOK BASED ANDROID Indarti, Indarti; Laraswati, Dewi
Jurnal Riset Informatika Vol. 2 No. 3 (2020): June 2020 Edition
Publisher : Kresnamedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34288/jri.v2i3.108

Abstract

The brochure is one of the important instruments for promotion to provide initial information for prospective students, but the currently used brochure is still fairly classic. Still using brochure leaflets on paper media and the information conveyed depends on the size of the printed brochure. If the school committee wants to provide more information by adding pictures with product details, the larger the brochure size that needs to be printed. The research used augmented reality to make interactive brochures based on Android. The steps involved are analyzing the software and hardware requirements to be used. The research method uses the case study method with a qualitative approach. As for the application development model using the waterfall model, which is a method in SDLC, the sequence of steps used in this research is system requirement analysis, design, program code making, testing, and support.