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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) SWARNA 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
Religion 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.
Meningkatkan Ketahanan Finansial: Peran Literasi Keuangan Digital dalam Mengatasi Risiko Pinjaman Online dan Paylater di Kota Banjarmasin Sondakh, Antonius Grivaldi; Hayat, Atma; Sarwani, Sarwani; Safrida, Lili; Hardi, Enny; Amalia, Wia Rizqi
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Maret 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i3.1897

Abstract

The use of digital financial technologies, such as online lending platforms and paylater payment schemes, has significantly increased among the public, including residents of Banjarmasin City, particularly among younger generations such as Millennials and Generation Z. Although these services provide convenient access to financial resources, insufficient digital financial literacy has heightened financial risks, including debt entrapment associated with paylater services and online loans. This community engagement initiative aimed to enhance financial resilience through digital financial literacy education, with a focus on understanding potential risks and promoting prudent use of digital financial services. The program was implemented through a seminar primarily targeting young people in Banjarmasin City. The materials covered fundamental concepts of financial literacy, identification of illegal online lending platforms, budgeting simulations, and strategies to prevent dependency on paylater services. The results indicate an improvement in participants’ understanding of the risks associated with digital financial services and their ability to plan personal finances effectively. Furthermore, participants demonstrated a more critical attitude toward online loan offers and the use of paylater schemes. This initiative confirms that digital financial literacy represents a strategic approach to strengthening the financial resilience of young generations in Banjarmasin City.
MENUJU SEKOLAH DAN MASYARAKAT INKLUSI YANG MENERIMA ANAK DENGAN SEPENUH HATI Hayatun Thaibah; Agus Pratomo Andi Widodo; Enny Hardi
Jurnal Sinergitas PKM & CSR Vol. 7 No. 3 (2023): June
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jspc.v7i3.7528

Abstract

Community participation to support the implementation of inclusive education for children with special needs by participating in submitting opinions regarding efforts to implement inclusive education carried out directly or through existing institutions, deliberating in making decisions regarding determining school programs, joint decisions including in proposing suggestions, criticism and straightening out inappropriate problems and being responsible for the successful implementation of the joint program. The aim of this service is to increase the awareness of teaching staff and the community about children with special needs in an inclusive world, provide sufficient education and information for teaching staff and the community about children with special needs in understanding an inclusive world and to find out how far the community and teaching staff understand about children with special needs in understanding an inclusive world. General teachers must be fully familiar with inclusive education management, not only special assistant teachers who are graduates of Special Education who provide assistance, but general teachers must learn a lot about children with special needs so that they do not experience difficulties. deal with their students who have obstacles. Through this seminar activity, they finally realized that children with special needs deserve to receive education according to their level and educators are interested in learning about inclusive education in more depth if there is an invitation for Technical Guidance regarding Children with Special Needs.
Co-Authors Achmad Hufad Agus Pratomo Andi Widodo Andi Widodo, Agus Pratomo Atma Hayat Chairina, Chairina 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