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Rina Yuniarti, Rina
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Corporate Governance and Board Gender Diversity as Moderators of Environmental Innovation on Financial Performance in Indonesia Rina Yuniarti; Husaini Husaini; Soedjatmiko Soedjatmiko
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.724

Abstract

Purpose: Focusing on environmental strategic practices, this study examines whether Environmental Performance and carbon emission disclosure generate financial value and whether such value is contingent upon gender diversity and corporate governance mechanisms. This study emphasizes the strategic role of internal governance mechanisms in optimizing financial returns from environmental initiatives, especially in Indonesia, where regulatory and environmental pressures are intensifying. Method: Using a quantitative approach, this study uses secondary data from annual and sustainability reports of firms listed on the Indonesia Stock Exchange for 2023–2024. Environmental innovation was measured using Environmental Disclosure Index based on environmental information disclosed. Carbon emission disclosure was assessed based on GRI 305 indicators, financial performance was proxied by Return on Assets (ROA), gender diversity was measured by the proportion of female directors/commissioners, and corporate governance was proxied by the proportion of independent commissioners. Using purposive sampling, the study obtained 354 firm-year observations from 177 firms. The hypotheses were tested using Partial Least Squares Structural Equation Modelling (PLS-SEM). Findings: Model estimation results show that both environmental innovation and carbon transparency are associated with improved profitability. Importantly, this relationship intensifies in the presence of heterogeneous board representation and effective governance controls, underscoring the conditional nature of sustainability-driven financial gains. Implications: The findings provide practical implications for corporate managers in strengthening sustainability-oriented governance strategies, for investors in evaluating firms’ long-term sustainability performance, and for regulators and policymakers in encouraging stronger environmental disclosure and board diversity practices in emerging markets such as Indonesia. Novelty/Value: Unlike prior studies in Indonesia that primarily examine the direct effect of environmental practices on financial performance, this study develops an integrated framework by investigating the simultaneous moderating roles of gender diversity and corporate governance in the relationship between environmental strategies and financial performance. The study extends the stakeholder and contingency perspectives in emerging markets.
Pengaruh Green Innovation dan Carbon Emission Disclosure terhadap Kinerja Keuangan dimoderasi Gender Diversity Mulya Rizki Putri; Rina Yuniarti; Ahmad Junaidi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2802

Abstract

This study aims to examine the moderating role of gender diversity in the relationship between green innovation, carbon emission disclosure (CED), and financial performance. A quantitative approach was applied using secondary data from financial and sustainability reports of high-profile and low-profile companies listed on the Indonesia Stock Exchange (IDX) during 2023–2024. From a population of 738 firms, 177 were selected through purposive sampling, yielding 354 observations. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with WarpPLS 7.0. The results reveal that green innovation and CED have a positive and significant effect on financial performance, reflected in improved cost efficiency, reputation, sustainable financing access, and stakeholder trust. Furthermore, gender diversity strengthens the impact of green innovation and CED on profitability and corporate legitimacy. These findings highlight the importance of integrating sustainability strategies with balanced gender representation on boards to enhance financial performance and ensure long-term corporate sustainability. Practically, the study suggests that companies should reinforce green innovation, environmental disclosure, and gender diversity as synergistic strategies to achieve optimal performance.
PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2023 Enggus Rivando; Rina Yuniarti; Hernadianto Hernadianto; Yudi Partama Putra; Yeni Fitria
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of Intellectual Capital Disclosure and Good Corporate Governance on firm value in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2023. The research method used is quantitative with an associative approach. The data used are secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used the documentation method, while the data analysis technique used multiple linear regression with the help of SPSS software. The results show that Intellectual Capital Disclosure influences firm value with a significance value of 0.011 < 0.05. Good Corporate Governance also influences firm value with a significance value of 0.000 < 0.05. Simultaneously, Intellectual Capital Disclosure and Good Corporate Governance influence firm value with a significance value of 0.000 < 0.05 in the F-test. The conclusion of this study indicates that intellectual capital disclosure and the implementation of good corporate governance can influence the increase in firm value in manufacturing companies listed on the Indonesia Stock Exchange. Keywords:  Good Corporate Governance, Intellectual Capital Disclosure, Company Value, Manufacturing Companies, Corporate Governance
EDUKASI DAN PENERAPAN BIOPORI SEBAGAI SOLUSI PENGOLAHAN SAMPAH ORGANIK DI SDN 38 KOTA BENGKULU Avil Afriziz; Rina Yuniarti; Yulia Darmi; Muntahana
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 5 No. 3 (2025): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

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Abstract

Kegiatan pengabdian kepada masyarakat melalui program kerja edukasi biopori dilaksanakan untuk menjawab permasalahan mitra berupa kurangnya pengetahuan siswa sekolah dasar mengenai pengolahan sampah organik secara ramah lingkungan. Selama ini, sampah organik di lingkungan sekolah cenderung menumpuk tanpa pengolahan yang tepat sehingga berpotensi menimbulkan bau, menjadi sarang penyakit, dan tidak termanfaatkan secara optimal. Metode pelaksanaan kegiatan dilakukan melalui beberapa tahapan, yaitu pembukaan kegiatan, perkenalan tim pengabdian, penyampaian materi tentang manfaat dan cara pembuatan biopori, serta praktik langsung pembuatan biopori di lingkungan sekolah SDN 38 Kota bengkulu. Hasil kegiatan ini menunjukkan adanya peningkatan pemahaman siswa terhadap fungsi biopori dalam mengurangi sampah organik, meningkatkan kesuburan tanah, serta mendukung penghijauan sekolah. Selain itu, siswa juga lebih antusias dalam praktik pembuatan biopori dan mampu mengaplikasikannya secara mandiri dengan bimbingan guru. Dengan adanya kegiatan ini, sekolah diharapkan dapat menerapkan biopori secara berkelanjutan sebagai salah satu upaya yang dapat menciptakan lingkungan yang sehat, bersih, dan produktif. Kesimpulan dari kegiatan ini adalah edukasi biopori terbukti efektif dalam menumbuhkan pemahaman dan kemampuan siswa dalam pengelolaan sampah organik.
PERAN PELATIHAN DESAIN GRAFIS SEBAGAI UPAYA PENINGKATAN KREATIVITAS DAN KETERAMPILAN DIGITAL REMAJA Rian Agusta; Muhammad Haikal Zaqi; Rina Yuniarti; Sri Handayani
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 5 No. 3 (2025): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

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Abstract

Kegiatan pelatihan desain grafis di Kelurahan Bajak merupakan salah satu bentuk pengabdian masyarakat yang bertujuan untuk meningkatkan kreativitas dan keterampilan digital remaja. Permasalahan yang ditemukan di lapangan adalah masih rendahnya pemahaman dan keterampilan remaja dalam memanfaatkan teknologi digital secara produktif, sehingga mereka cenderung menggunakan perangkat digital hanya untuk hiburan dan komunikasi. Kegiatan ini dilaksanakan dengan metode sosialisasi, pelatihan teori, praktik, pendampingan, serta evaluasi melalui pre-test dan post-test. Peserta pelatihan berjumlah 25 orang remaja dari berbagai RT di Kelurahan Bajak. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pemahaman desain grafis, kemampuan menggunakan aplikasi, kreativitas, serta kepercayaan diri peserta dalam menghasilkan karya visual. Peningkatan rata-rata mencapai lebih dari 45% berdasarkan hasil perbandingan pre-test dan post-test. Selain peningkatan keterampilan, kegiatan ini juga menumbuhkan motivasi peserta untuk memanfaatkan teknologi digital secara produktif dan menjadikannya peluang wirausaha, khususnya dalam mendukung promosi produk lokal. Dengan demikian, kegiatan pelatihan desain grafis terbukti mampu memberikan dampak positif terhadap pengembangan kreativitas dan keterampilan digital remaja di Kelurahan Bajak.
EDUKASI MENABUNG, PENCATATAN TABUNGAN SEDERHANA, DAN PEMBUATAN TABUNGAN DARI BAHAN BEKAS DI SDN 38 TANAH PATAH: Yuliana; Rina Yuniarti; Hernadianto; Ratna Wili
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 5 No. 3 (2025): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jimakukerta.v5i3.9199

Abstract

Kemampuan mengelola keuangan bukan hanya kebutuhan orang dewasa, tetapi juga keterampilan dasar yang sebaiknya diperkenalkan sejak usia dini. Artikel ini mengangkat pengalaman pelaksanaan program edukasi menabung, pencatatan tabungan sederhana, dan pembuatan tabungan dari bahan bekas di SDN 38 Tanah Patah. Penelitian dilakukan dengan pendekatan kualitatif deskriptif melalui observasi, wawancara, serta dokumentasi.setelah observasi banyak anak- anak yang belum memulai membiasakan diri untuk menabung kami melakukan edukasi Program tabungan dilakukan dengan mekanisme sederhana: siswa menyisihkan uang dalam jumlah kecil, dicatat dalam buku tabungan, dan dihitung secara berkala. Selain itu, siswa juga diajak membuat celengan dari botol bekas sebagai media belajar kreatif dan ramah lingkungan. Hasil menunjukkan bahwa program ini berhasil menumbuhkan kebiasaan menabung, melatih keterampilan pencatatan, serta meningkatkan motivasi finansial dan kepedulian lingkungan. Dukungan guru dan orang tua menjadi faktor kunci keberhasilan. Artikel ini menegaskan bahwa praktik sederhana di sekolah dasar dapat membentuk perilaku finansial sejak dini sekaligus menanamkan nilai kreatif dan berkelanjutan.
Determinant of Financial Performance in Indonesia Firm Dicky Adiansyah; Rina Yuniarti; Ahmad Junaidi
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.5142

Abstract

Global climate change and the transition toward green energy have created significant challenges for Indonesia’s manufacturing industry. This study aims to explain the causal relationship between the independent variables ESG and Risk Management Disclosure and the dependent variable, financial performance, with green innovation serving as a moderating variable. The research is grounded in stakeholder theory and contingency theory and employs a quantitative research design.The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample includes manufacturing firms that meet the research criteria; from a total of 232 companies, 24 firms were selected, resulting in 120 observational units over a five-year period.The findings confirm that ESG, Risk Management Disclosure, and green innovation significantly improve financial performance.These results provide new insights into the integration of green innovation as a moderating factor within the manufacturing sector. 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Andino Pratama; Rina Yuniarti; Ahmad Junaidi
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.75

Abstract

This study aims to examine the Effect of Good Corporate Governance on firm value in mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study consisted of 71 companies. The sample technique selected based on certain criteria using purposive sampling was 15 companies.This research is a quantitative research with secondary data. The data analysis technique uses multiple linear regression analysis which is processed using the SPSS (Statistical Product And Service Solution) application. Methods of data collection using data documentation.The partial results show that managerial ownership has a negative and significant effect on firm value, institutional ownership has a negative and significant effect on firm value, independent board of commissioners has a positive and insignificant effect on firm value.
SOSIALISASI PAJAK PADA KOPERASI SYARIAH KENCANA KETAHUN BERKAH SEJAHTERA (KKBS) DI KABUPATEN BENGKULU UTARA Yudi Partama Putra; Rina Yuniarti; Ahmad Sumarlan; Amir Mukadar
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 2 (2023): Agustus : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Kegiatan Program Kemitraan Universitas ini bertujuan untuk meningkatkan pengetahuan pajak melalui edukasi pajak ke Koperasi Syariah Kencana Ketahun Berkah Sejahtera (KKBS) di Kabupaten Bengkulu Utara sehingga akan meningkatkan kepatuhan wajib pajak. Edukasi pajak merupakan pemahaman yang diberikan kepada KKBS yang meliputi pembukuan yang benar dan self assessment pajak. Kegiatan ini penting karena mengingat ekonomi di Indonesia tumbuh pesat melalui sektor KKBS dan penyerapan tenaga kerja. Namun, dalam sektor perpajakan, KKBS belum mencerminkan kontribusi yang dominan sebagaimana pengaruhnya terhadap perekonomian dan penyerapan tenaga kerja. Mitra pengabdian ini adalah KKBS di Kabupaten Bengkulu Utara yang ber-NPWP dan memiliki kewajiban lapor pajak. Kegiatan pengabdian ini merupakan implikasi dari hasil penelitian yang dilakukan tentang faktor-faktor yang berpengaruh terhadap kepatuhan wajib pajak. Luaran yang diharapkan dari kegiatan pengabdian ini adalah pemahaman tentang pajak bagi KKBS dan permasalahan yang dihadapi KKBS tentang pajak dapat terselesaikan sehingga meningkatkan kepatuhan wajib pajak. Metode yang digunakan untuk mencapai luaran tersebut berupa penyuluhan, pelatihan, praktik dan pendampingan secara terstruktur.  Harapan jangka panjang dari kegiatan ini, menciptakan ekosistem perpajakan yang ramah bagi koperasi khususnya di Kabupaten Bengkulu Utara. Pemahaman pajak yang baik bagi KKBS akan meningkatkan kepatuhan wajib pajak sehingga harapan pemerintah Indonesia untuk mendorong tingkat kontribusi KKBS terhadap pajak dapat tercapai. Kata Kunci: Sosialisasi, Pelatihan, Pengetahuan
Peran Mahasiswa Kampus Mengajar dalam Meningkatkan Literasi Siswa SMP Negeri 15 Bengkulu Tengah Kholifah Sugiyanti; Rizki Pratama; Rina Yuniarti
GHAITSA : Islamic Education Journal Vol. 5 No. 2 (2024): Juni
Publisher : Yayasan Darusssalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/ghaitsa.v5i2.1277

Abstract

The Teaching Campus aims to improve the quality of education in Indonesia where one of the work programs carried out is to increase literacy which is important knowledge to be mastered by elementary school students in order to succeed in education and daily life. This study aimsto analyze efforts to improve the literacy of SMP N 15 Bengkulu Tengah students through an effective approach, this study was conducted by involving grade 7 and 8 students of SMP N 15 Bengkulu Tengah whose literacy level is still low. The method used is qualitative descriptive with the object of using interesting reading books, project-based teaching, and the use of technology in learning. The results showed that an approach involving interesting reading books was able to increase students' reading interest. In addition, creativity-based teaching allows students to develop critical and problem-solving skills, while the use of technology provides wider access to learning resources, this research makes an important contribution to improving the literacy of SMP N 15 students. The results suggest that diverse and innovative approaches can increase students' interest in reading and their overall literacy skills.
Co-Authors adi reso sentono Adi Reso Sentono Adiansyah, Dicky Adio Peratama Adriadi, Rekho Ahmad Junaidi Ahmad Junaidi Ainun Nisak, Nuril Amelia Nur Anggraini Ana Nur Lestari Andino Pratama Anisya Putri Apridiansyah, Yovi Aprilia, Gita Rizky Ar Rahman, Muhammad Hafiz Arianto, Tezar Arieska, Yuan Virga Septa Avil Afriziz Azzah Nabila Bahrun, Khairul Budi Astuti Budi Astuti Chris Santi Oktavia Cindi Fatika Darmi, Anita Setiani David Chandra Deby Deby Diah Khairiyah Diah Khariyah Dicky Adiansyah Dinal Eka Pertiwi Dwi Apriliani Ningsih Dwi Okta Nurkhofifah Eko Sugiyanto Ekowati, Sri Enggus Rivando Erlangga, Bayu Eti Arini Eva Desembrianita Febriani, Dwinda Fika Astrianti Finthariasari, Meilaty Gatot Wijayanto Gunawan Gunawan Herdianto Herdianto Hernadianto, Hernadianto Husaini Husaini Intan Cristuin Monica Intan Suwidya Irzan Irzan Izzah Sholehah Jandipa Loparis Jedli Saputra Johari, Bima Julianda, Yuda Khairul Bahrun Kholifah Sugiyanti Kusuma, Merta Lia Puspitas Sari Lisdayanti, Septina Lise Salma Nurdia Lubis, Elfahmi Marini marini, marini marini Meilaty Finthariasari Merri Sri Hartati Mirra Sri Wahyuni Mirra Sriwahyuni Mirra Sriwahyuni Moh. Zainal Fanani, Moh. Zainal Muchlis Muchlis Muhammad Al-Aziz Fitra Bunaya Muhammad Haikal Zaqi Mukadar, Amir Mulya Rizki Putri Muntahana Muthmainah, Noor Nadia Anisah fauziah Nadia Safitri Nadya Nur Wulandari Nensi Yuniarti Zs Nensi Yuniarti. Zs Nikita Valentin Nisak, Nuril Ainun Octania, Ravika Okta Amiko Naka Onsardi, Onsardi Pedi Riswandi Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Pitra, Ahmad Pratama, Andino Rahayu Puji Astuti Rahmat Jumri Rahmiati Rahmiati Ramdhan Kurniawan Ranidiah, Furqonti Ratna Wili Rebi Rahmad Ramadan Resthi Amandaputri Rian Agusta Rifqo, Muhammad Husni Rio Saputra Ririn Harini Riswandi Pedi Rizki Pratama Rizky Faizal Anwar Salsa, Zahra Saroni, Saparudin Sella Nopaleo Sapitri Selvi Marni Putri Setiawati, Sindi Setiorini, Hesti Shoimah, Dyah Nafidatus Skripsiana, Nika Sterina Soedjatmiko Soedjatmiko Sri Ekowati Sri Handayani Subandrio Subandrio Sumarlan, Ahmad Surya Aprianti Surya Suwandana, I Made Adi Tiara Anjellina Putri Ummul Khair Uswatun Hasanah Venza Aditiya, Okta Witri Gustina Wulandari, Yohana Putri Yeni Fitria Yudha, Romadhona Kusuma Yudi Partama Putra Yulia Darmi Yuliana Yulinda, Ade Tiara Yusmaniarti