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Hamidah Hamidah
Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia
Economics, Econometrics & Finance

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Kepemimpinan Etis pada Penerapan Strategi CSR dalam Perspektif Asta Brata Ria Anindita; Hamidah Hamidah
E-Jurnal Akuntansi Vol 30 No 10 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i10.p20

Abstract

The leader's approach to the CSR program has positive results on achieving loyalty and customer satisfaction which can affect CSR performance. Weak public pressure on CSR reporting makes leaders understand the importance of CSR disclosure in company policy. The search for ethical leadership values can follow the teachings of Asta Brata's leadership values. The value of Asta Brata in describing the reality of CSR will be easier to digest and learn by using metaphors, especially for those who do not have direct experience. Asta Brata values include Mahambeg Mring Samudro, Mahambeg Mring Maruto, Mahambeg Mring Bhumi, Mahambeg Mring Angkasa, Mahambeg Mring Condro, Mahambeg Mring Dahana, Mahambeg Mring Suryo, and Mahambeg Mring Kartika. This value is the value that ethical leaders must have in influencing employees towards the goals of a shared CSR strategy. Value Asta Brata can answer the phenomenon of CSR programs but only symbolically and does not have ethical elements and concern for social and community issues. Keywords: Ethical Leadership; CSR; Asta Brata; Metaphor.
Nilai Moral Figur Putri Mandalika dalam Profesi Akuntan Ika Putri Fitri Ajiani; Hamidah Hamidah
E-Jurnal Akuntansi Vol 30 No 4 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i04.p10

Abstract

This study departs from the legendary story of Princess Mandalika which is the basis for the moral values of the figure of the Princess Mandalika seen in the accounting profession, especially women. The moral value consists of the value of sacrifice and the value of emancipation. This research uses a phenomenological approach. Data collection techniques using semi-structured interview techniques. The informants who are the object of research are the Culture and Professional Practitioners of Accountants. The results of this study indicate that the value of sacrifice and the value of the emancipation of the figure of Princess Mandalika are still alive in the accounting profession, especially women. Keywords: Sacrifice Value; Emancipation Value; Putri Mandalika; Professional Accountant.
Pendidikan dan Pengalaman Kerja Dewan Direksi di Negara Maju terhadap Pengungkapan Keberlanjutan Indira Karima Umaroe; Hamidah Hamidah
E-Jurnal Akuntansi Vol 33 No 3 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i03.p16

Abstract

The board of directors as a strategic decision maker can influence corporate sustainability disclosures. The purpose of this study was to determine the effect of the education and work experience of directors in developed countries on sustainability disclosure. The research sample consisted of 64 companies listed on the IDX for the 2017-2021 period. Multiple linear regression in STATA software is used to analyze the data. The results of the analysis prove that the education and work experience of boards of directors in developed countries have a positive effect on corporate sustainability disclosures in Indonesia. The Board of Directors has integrated values regarding sustainability into itself. The novelty of this study is to differentiate the samples based on their disclosure, comprehensive or core options. This research provides practical implications for companies to pay attention to the background of directors in order to realize better sustainability disclosures. Keywords: Director’s Education; Director’s Working Experience; Sustainability Disclosures; Upper-Echelon Theory
Co-Authors Ika Putri Fitri Ajiani Indira Karima Umaroe Ria Anindita