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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of ICSAR Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Sinergitas PkM & CSR Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Economics, Business, Accounting & Society Review Journal of Applied Accounting Carmin: Journal of Community Service JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Enny Hardi
Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALISIS PENERAPAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PT BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG BANJARMASIN PERIODE 2017 - 2019 Hardi, Enny; Susilowati, Pusvita Indria Mei; Sondakh, Antonius Grivaldi; Rahman, Ridha Banu
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.457

Abstract

The purpose of this study is to analyze the implementation of Corporate Social Responsibility (CSR) at PT Bank Negara Indonesia (Persero) Tbk Banjarmasin Branch Office for 2017-2019 period. The Global Report Initiative (GRI) G4 was used in this research. This research was a qualitative research with descriptive analysis. The data were obtained from primary and secondary data sources. Data collection techniques used in research were in-depth interviews and literature study. The data analysis technique used was interactive model. The results of this research showed that PT Bank BNI (Persero) Tbk Banjarmasin Branch has recorded and reported the performance of CSR based on GRI G4 indicators in its annual report. The CSR program and CSR reporting disclosure of good and meet the criteria of GRI-G4. It was proved by evaluation or scoring based on these 3 indicators with a value Economic indicator of 84.6%, 65.5% Environment indicator and 76.6% Social Indicator.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE EVA PADA PERUSAHAAN PELAYARAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2019-2022 Fadhlina, Fadhlina; Hardi, Enny; Novriyandana, Rifqi
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 No.1 Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i1.492

Abstract

Abstract, This study aims to determine and analyze financial performance using the Economic Value Added (EVA) method in energy sector shipping companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. This type of research is qualitative with a descriptive approach. The population in this study were energy sector shipping companies listed on the Indonesia Stock Exchange (IDX) totaling 19 companies. The sample in this study were 13 companies determined by purposive sampling method. The type of data used is secondary data. The results showed that financial performance using the Economic Value Added (EVA) method in energy sector shipping companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period fluctuated. The occurrence of the COVID-19 pandemic and the decline in demand for oil, gas and coal transportation made the company experience a decrease in revenue. Nevertheless, the company continues to strive to improve its performance by implementing and planning strategies and policies to be better in the future.
Do Governance Mechanisms Matter? Evidence from Food and Beverage Sector in Indonesia Hardi, Enny; Novriyandana, Rifqi; Miliya, Hisni; Junus, Amiruddin; Darmawati, Darmawati
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.197

Abstract

This study investigates the impact of corporate governance mechanisms on financial performance, with a focus on publicly listed food and beverage manufacturing companies in Indonesia during the period 2017–2023. Grounded in Agency Theory, this research examines the influence of four key governance mechanisms: Independent Board of Commissioners (IBC), Audit Committee (AC), Managerial Ownership (MO), and Institutional Ownership (IO) on firm profitability as measured by Return on Assets (ROA). The study used multiple linear regression analysis. The results reveal that IBC, AC, and MO have statistically significant positive effects on ROA, confirming their roles as effective internal governance mechanisms in mitigating agency conflicts and promoting accountability. However, IO does not exhibit a significant relationship with financial performance, indicating that ownership by institutional investors alone may be insufficient to enhance firm value, particularly in emerging market contexts with weak regulatory environments and passive investment behavior. These findings underscore the necessity of context-sensitive governance reforms and suggest that ownership structures must be complemented by active monitoring and stakeholder alignment. Furthermore, the study highlights the limitations of single-theory approaches and advocates for a pluralistic governance framework that integrates multiple perspectives, including stewardship and stakeholder theories. By providing industry-specific insights and empirical evidence from an underexplored emerging economy sector, this study contributes to the evolving discourse on corporate governance effectiveness and offers practical implications for regulators, investors, and corporate leaders.
Co-Authors Achmad Hufad Agus Pratomo Andi Widodo Andi Widodo, Agus Pratomo Chairina, Chairina Darmawati Darmawati Dwianto Mukhtar Latiif Fadhlina, Fadhlina Fathul Jannah, Fathul Junus, Amiruddin Lili Safrida Limarjan, Sustinah Miliya, Hisni Muhammad Yasin Nada Okta Anugrah Nordiansyah, Muhammad Nur Astri Sari Rahma Yuliani Rahman, Ridha Banu Rasidah Rasidah, Rasidah Rawintan Endas Binti Rifqi Novriyandana Rijal, Muhammad Sadat Amrul S Safitri, Adinda Sarwani Sarwani, Sarwani Sondakh, Antonius Grivaldi Sunardi Sunardi Susilowati, Pusvita Indria Mei Sustinah Limarjani Thaibah, Hayatun Thaibah, Hayatun Wahyudin Nur Wia Rizqi Amalia Widodo, Agus Pratomo Andi