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All Journal Jurnal Pendidikan Akuntansi (JPAK) The International Journal of Accounting and Business Society AKRUAL: Jurnal Akuntansi Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada INVENTORY: JURNAL AKUNTANSI Jurnal Ipteks Terapan Journal of Maritime Empowerment Jurnal Akuntansi AKUNESA Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Jurnal Pendekar Nusantara

R.A. Widyanti Diah Lestari

Unknown Affiliation

Author-ID : 306337

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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Implikasi Corporate Governance terhadap Kinerja Family Business di Indonesia Itan, Iskandar; Lestari, R.A. Widyanti Diah
Jurnal Ipteks Terapan Vol 9, No 1 (2015): JIT
Publisher : LLDIKTI Wilayah X

Penelitian ini melihat hubungan antara corporate governance quality dan kinerja pada perusahaan keluarga di Indonesia. Penelitian ini dilakukan pada 126 perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2008 sampai 2012 dengan menggunakan analisis regresi berganda. Dalam penelitian ini, corporate governance quality di proksikan dengan corporate governance process dan corporate governance mechanism, sedangkan kinerja perusahaan diukur dengan ROA dan Tobinâs Q. Corporate governace process terdiri dari variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, peran pemangku kepentingan, pengungkapan dan transparansi, dan tanggung jawab dewan. Sedangkan variabel corporate governance mechanism adalah ukuran dewan direksi, komisaris independen, kepemilikan manajerial, dan kepemilikan asing. Hasil analisis menunjukkan bahwa variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, ukuran dewan direksi, kepemilikan manajerial, dan kepemilikan asing mempunyai pengaruh signifikan terhadap kinerja perusahaan yang diukur dengan ROA. Sementara itu, variabel pengungkapan dan transparansi, tanggung jawab dewan, dan ukuran dewan direksi berpengaruh terhadap Tobinâs Q.Kata kunci:Â Mekanisme corporate governance; corporate governance process kinerja perusahaanThis paper explores the relationship between corporate governance quality and firm performance of family business in Indonesia. This study covers the period of 2008 to 2012 and 126 listed family companies from Indonesia Stock Exchange are included has been examined by using multiple regression analysis. In this study, corporate governance quality is proxied by corporate governance process and corporate governance mechanism, while performance is measured by return on assets (ROA) and Tobinâs Q. Measures of corporate governance process employed are rights of shareholders, equitable treatment of shareholders, role of stakeholders, disclosure and transparency, and responsibility of the board. Measures of corporate governance mechanism employed are board size, board independence, managerial ownership, and foreign ownership. Results reveal that rights of shareholders, equitable treatment of shareholders, role of stakeholders, board size, managerial ownership, and foreign ownership are significantly related with firm performance as measured by ROA. Meanwhile disclosure and transparency, responsibility of the board, and board size influence Tobinâs Q.Keywords: corporate governance mechanism; corporate governance process; firm performance

STUDI FENOMENOLOGI: MEMAKNAI TATA KELOLA PERUSAHAAN PADA BISNIS KELUARGA BERETNIS TIONGHOA DI INDONESIA R. A. Widyanti Diah Lestari
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

Family business in Indonesia has contributed more than half of Gross Domestic Product (GDP). This makes the presence of family businesses, especially ethnic Chinese, an interesting phenomenon to be studied further. There is still a little theory and research that has been done to explore what happens to ethnic Chinese entrepreneurs because they build successful companies and then transfer to the next generation. So this study aims to gain understanding, interpretmeaning, and state actions taken by parties involved in family business practices, especially those related to the governance, succession and organizational culture of Chinese ethnicity in Indonesia. The results of the literature study show that the source of strength of ethnic Chinese family businessmen lies in their behavior, where in general the social behavior of ethnic Chinese communities still refers to the beliefs of Confusionism teachings and traditional cultural values of their ancestors. The key to success in doing business with Chinese people is better known as the Guanxi, Ganqing, and Xinyong trilogy, which are the characteristics of human relations in the business world that still need to be explored more deeply whether it is appropriate to apply in Indonesia. In running an ethnic Chinese family business, family members are the main character.To avoid agency conflicts and to perpetuate companies that have been pioneered by its predecessor, in some Chinese ethnic family companies in Indonesia a good governance in family business has been implemented through the distribution of share ownership (there is a percentage of ownership), then also a transparent succession process (starting from the deepest family) with the selection process and the transition stage. The progress of a family company can bedemonstrated by increasingly clear rules regarding ownership, management and governance.Keywords: family corporate governance, trilogy (Guanxi, Ganqing, and Xinyong)

GREEN CAMPUS INITIATIVE: TRANSFORMING LAW IN BOOK INTO LAW IN ACTION Rina Shahriyani Shahrullah; Agustina Fitrianingrum; R.A. Widyanti Diah Lestari
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 26, No 1 (2014)
Publisher : Fakultas Hukum Universitas Gadjah Mada

Global warming has become a serious threat to our earth today. To overcome the problems of global warming, various parties should get involved including campus community (students, staff and faculty members). The participation of tertiary education institutions in minimizing global warming is referred to as ‘green campus initiative’ (GCI). This participation is mandated by Law No.32 of 2009 on Environmental Protection and Management. This paper suggests the adoption of GCI and provides a GCI model for Indonesian higher education institutions. This paper also discusses the GCI activities which can be adopted either by small or big campuses in Indonesia. Pemanasan global telah menjadi ancaman serius bagi bumi kita dewasa ini. Untuk mengatasi masalah pemanasan global, berbagai pihak telah terlibat termasuk komunitas kampus (mahasiswa, karyawan dan dosen). Partisipasi perguruan tinggi dalam meminimalkan pemanasan global dinamakan ‘green campus initiative (GCI)’. Partisipasi ini diamanatkan oleh Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup. Makalah ini menyarankan penerapan GCI dan memberikan Model GCI untuk perguruan tinggi di Indonesia. Makalah ini juga membahas kegiatan-kegiatan GCI yang dapat digunakan baik oleh kampus kecil maupun besar di Indonesia

PENINGKATAN KAPASITAS SUMBER DAYA MANUSIA GUNA MENINGKATKAN DAYA SAING USAHA Nolla Puspita Dewi; Benni Sumarman; Nurhatisyah; Widyanti Diah Lestari; Nicha Suwalla
Jurnal Pendekar Nusantara Vol. 1 No. 3 (2024): MEI 2024
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v1i3.1412

In today's fast-changing and competitive business era, the application of an effective human resource management approach is essential to sustain business progress. Furthermore, this dedication report explores the various ways in which organizations can achieve sustainable progress by implementing human resource management strategies that emphasize innovation, sustainability, and ethics. The method of implementing community service uses a qualitative approach with the type of Participatory Action Research (PAR). Participatory Action Research is a relevant method related to community empowerment with the application of three steps, including planning, action, and evaluation. Furthermore, community service activities that focus on increasing the capacity of human resources to increase competitiveness as business capital run in a systematic way.

Tren Keuangan: Analisis Rasio Kinerja PT. Telekomunikasi Indonesia Tbk untuk Menilai Kesehatan Keuangan Perusahaan Sharon, St. Salmah; Lestari, R.A. Widyanti Diah; widiasmara, Anny; Bahri, Syamsul
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21253

This research aims to analyze the financial trends of PT. Telekomunikasi Indonesia Tbk (Telkom) from 2020 to 2022 uses performance ratio analysis as a tool to evaluate the company's financial health. Through the use of financial ratio analysis methods, this study explores various aspects of Telkom's financial performance, including profitability, liquidity, solvency and operational efficiency, as well as tracking changes that occurred during that period. The analysis results show that Telkom shows relative stability in its profitability, even though it faces liquidity challenges in 2021 due to the impact of the COVID-19 pandemic. However, the company's solvency ratio shows a consistent increase, indicating Telkom's ability to meet long-term financial obligations. In addition, this study also identifies several areas where Telkom can improve its operational efficiency, such as in asset management and inventory management. These findings provide valuable insights for stakeholders to understand Telkom's financial condition and to take the necessary strategic steps to strengthen the company's financial health in the future

Good University Governance: A Consensus of Higher Education Ideology? R. A. Widyanti Diah Lestari; Irianto , Gugus; Roekhudin
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.718

Objective — This study aims to reconstruct the concept of Good University Governance so that it is free from the hegemony and domination of neoliberalism, which is promoted through the concept of New Public Management. Design/methodology/approach — Problem-solving in this study will use the Critical Paradigm, by applying the Pancasila ideology as a tool for solving problems. Pancasila as the original ideology of Indonesia is used as an effort to counter-hegemony and domination of ideological consensus that occurs as a result of false awareness created and disseminated through universities. Findings — Researchers developed the concept of Good University Governance (GUG) based on Pancasila as an attempt to counter the hegemony and domination of neoliberalism in the field of higher education governance. Using four domains namely General Characteristics, Funding, Research, Leadership, and Academic Staff Pancasila as the original ideology of the Indonesian nation as a tool for the restoration of praxis GUG so that it becomes a more ideal GUG. Practical Implications — This study emphasizes the importance of the original ideology of the Indonesian nation as a tool to carry out counter-hegemony actions on the ideological consensus that has occurred in a society that has been assimilated due to false consciousness indoctrinated by neoliberalism in the field of higher education. Originality/value — This study cites the essence of the theory of hegemony from critical thinker Gramsci as an entry point to understanding various inequalities that occur in the field of education. The Pancasila ideology is used as a critical analysis tool, to fight the hegemony of ideological consensus that occurs as a result of false consciousness created and disseminated through educational means. Through a critical approach, researchers want to understand how neoliberalism practices domination and hegemony in the field of higher education management, giving rise to false consciousness in society. In this way, researchers can develop this concept as an effort to fight against existing hegemony in the field of higher education governance, namely using Pancasila as the original ideology of the Indonesian nation. The GUG concept based on Pancasila is grouped into four domains, namely General Characteristics, Funding, Research, Leadership, and Academic Staff. Keywords: GUG, Pancasila ideology, Hegemony Theory, False-consciousness, New Public Management. Research Papers: Types of Paper.

MENGEMBANGKAN LITERASI DAN OPTIMALISASI GREEN BUILDING SERTA GREEN ACCOUNTING UNTUK MENDUKUNG KEBERLANJUTAN LINGKUNGAN BERBASIS SEKOLAH Herlina Suciati; Risnawaty; R.A. Widyanti Diah Lestari; Yulia Arfanti
Jurnal Pendekar Nusantara Vol. 2 No. 2 (2025): FEBRUARI 2025
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v2i2.1647

Kegiatan Pengabdian Kepada Masyarakat (PKM) merupakan bagian dari Tri Dharma Perguruan Tinggi yang bertujuan untuk memberikan kontribusi ilmiah kepada masyarakat. Artikel ini membahas pelaksanaan PKM tingkat nasional yang dilakukan oleh Universitas Batam (UNIBA) dan Universitas Muslim Nusantara Al Washliyah (UMNAW) di SMA Islam Nabilah, Batam. Kota Batam menghadapi berbagai isu lingkungan seperti krisis air, polusi udara, dan peningkatan volume sampah, yang memerlukan pendekatan berbasis green environment. Pada SMA Islam Nabilah belum terlihat secara khusus penerapan konsep green environment baik dari green building maupun green accounting dalam pengelolaan keuangan sekolah. Demikian juga literasi mengenai konsep green environment belum banyak menyentuh siswa/i sekolah tersebut. PKM ini bertujuan mensosialisasikan konsep green building dan green accounting sebagai bagian dari green environment kepada siswa, guru, dan pengurus sekolah. Metode yang digunakan meliputi ceramah, diskusi interaktif, dan penyuluhan. Hasil kegiatan menunjukkan peningkatan literasi peserta terkait green environment, serta antusiasme siswa dan guru dalam memahami penerapan konsep green building melalui pengelolaan ruang hijau di sekolah, serta penerapan green accounting dalam transparansi keuangan sekolah. Keberlanjutan program ini direkomendasikan melalui pendampingan untuk implementasi kebijakan sekolah hijau, optimalisasi ruang, dan pelaporan keuangan berbasis lingkungan. PKM ini tidak hanya mendukung pelestarian lingkungan di sekolah tetapi juga mendorong generasi muda untuk memiliki kesadaran lingkungan yang tinggi.

SOSIALISASI ASPEK HAK KEKAYAAN INTELEKTUAL DALAM PENGEMBANGAN POTENSI DESTINASI WISATA DAERAH PESISIR Pratama, Yudi; Nuraini, Lia; Susanti, Susanti; Prasetyasari, Christiani; Lestari, R A Widyanti Diah; Angelina Eleonora; Novriyandra, Devan; Najla, Nabilla Aqiilah
Jurnal Pemberdayaan Maritim Vol 7 No 3 (2025): Journal of Maritime Empowerment - Edisi Khusus
Publisher : Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jme.v7i3.7556

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran dan pemahaman masyarakat pesisir, khususnya di Desa Pengudang, mengenai pentingnya Hak Kekayaan Intelektual (HAKI) dalam pengembangan potensi destinasi wisata lokal. Permasalahan yang dihadapi masyarakat adalah rendahnya pengetahuan tentang Hak Kekayaan Intelektual (HAKI), lemahnya perlindungan terhadap karya dan budaya lokal, serta kurangnya pemanfaatan Hak Kekayaan Intelektual (HAKI) sebagai strategi penguatan daya saing pariwisata daerah. Metode pelaksanaan meliputi pemetaan partisipatif, penyusunan materi kontekstual berbasis kasus nyata, dan pembentukan kelompok belajar. Kegiatan dilaksanakan melalui sosialisasi interaktif, diskusi kelompok, studi kasus, dan evaluasi menggunakan kuesioner. Hasil menunjukkan bahwa mayoritas peserta (60%) memiliki pemahaman awal yang rendah, namun 90% menilai Hak Kekayaan Intelektual (HAKI) relevan atau sangat relevan dengan pengembangan wisata. Tingkat partisipasi tergolong tinggi (100% aktif atau cukup aktif), dan 60% peserta memberikan masukan spesifik serta membangun. Kesimpulannya, kegiatan ini berhasil membangun kesadaran awal dan minat masyarakat terhadap Hak Kekayaan Intelektual (HAKI), meskipun diperlukan pelatihan lanjutan dan pendampingan teknis untuk mendorong penerapan secara berkelanjutan. Kegiatan ini berpotensi menjadi model pemberdayaan masyarakat berbasis perlindungan kekayaan intelektual di wilayah pesisir.

PENGELOLA KEUANGAN UMKM DI MASYARAKAT PESISIR: KUNCI PENINGKATAN MODAL MELALUI PENDANAAN EKSTERNAL Eleonora Rumengan, Angelina; R. A. Widyanti Diah Lestari; Prasetiasari, Christiani; Nuraini, Lia; Susanti, Susanti; Pratama, Yudi
Jurnal Pendekar Nusantara Vol. 3 No. 1 (2025): OKTOBER 2025
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i1.2029

UMKM di wilayah pesisir memiliki potensi produk unggulan namun masih menghadapi kendala dalam pengelolaan usaha secara konvensional. Digitalisasi pengelolaan keuangan, seperti penggunaan aplikasi akuntansi, menjadi solusi dalam mengatasi hambatan tersebut. Melalui pencatatan keuangan yang sistematis, pengelolaan modal dan hutang yang efisien, serta akses pasar yang lebih luas melalui teknologi, UMKM pesisir dapat meningkatkan produktivitas dan daya saing. Kegiatan pengabdian ini melibatkan pelatihan dan pendampigan penggunaan aplikasi akuntansi, dari proses pengunduhan, pengisian data, hingga penyusunan laporan keuangan. Hasil menunjukkan peningkatan literasi keuangan dan adopsi digital di kalangan pelaku UMKM pesisir. Digitalisasi keuangan menjadi kunci dalam meningkatkan akses pendanaan dan memperkuat ketahanan ekonomi masyarakat pesisir.

Realize Sustainable Corporate Values: Integration of Green Accounting, Corporate Social Responsibility, and Profitability with Good Corporate Governance as A Moderation Dina Rahayu; R.A Widyanti Diah Lestari; Sumantri
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p143-154

This research aims to figure out how using green accounting, putting corporate social responsibility (CSR) into practice, and making money affects how much a business is worth in the long run. Good corporate governance (GCG) can either increase or decrease this effect. This study starts with the idea that companies keep track of their money in old-fashioned ways, but they should be more careful and think about long-term sustainability. This study uses a method that looks at cause and effect using numbers. It gathers data from the yearly reports of manufacturing companies on the Indonesia Stock Exchange from 2019 to 2023. Businesses were chosen through a specific sampling method, and the information was examined using panel data regression with STATA 17 software. The findings from the analysis indicate that green accounting and corporate social responsibility contribute significantly to a company's worth. However, the amount of profit does not have a big impact. The research also discovered that GCG can enhance the influence of green accounting and CSR on a company's worth, but it does not increase the effect on profitability. Overall, this research emphasizes the importance of integrating environmental and social dimensions into business strategy to achieve sustainable firm value, with good corporate governance serving as an essential pillar.

Co-Authors Adi Budiarso Agustina Fitrianingrum Angelina Eleonora Anny Widiasmara Auzar, Silvia Baehaqi BAMBANG SATRIAWAN Beni Hartono Benni Sumarman Chablullah Wibisono Dewi, Nolla Puspita Dina Rahayu Eleonora Rumengan, Angelina Ely Kurniawati Giantoro Rudiman Harianto Harianto Herlina Suciati Irianto , Gugus Iskandar Itan, Iskandar Najla, Nabilla Aqiilah Nestiti, Indri Gemi Ngaliman, Ngaliman Nicha Suwalla NINGSIH, NINGSIH Novriyandra, Devan Nuraini, Lia Nurhatisyah Pardede, Abet Alpha Prasetiasari, Christiani Prasetyasari, Christiani Rina Shahriyani Shahrullah Risnawaty Robin Robin Robin, Robin Roekhudin, Roekhudin Salmayani, Salmayani Satriawan, Bambang Sharon, St. Salmah Sumantri Sumantri Sumarman, Benni Susanti Susanti Syamsul Bahri Waruwu, Merniwati Windayati, Diana Titik Yantri, One Yudi Pratama Yulia Arfanti

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